{"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/k1n/k1n6tfw2oe","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/en/asset/k1n/k1n6tfw2oe.txt","guide":"/llms.txt"},"video":{"id":"k1n/k1n6tfw2oe","kaltura_id":"1_n6tfw2oe","title":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - First Substantive Session 2025, 4th meeting","clean_title":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - First Substantive Session 2025, 4th meeting","url":"https://webtv.un.org/en/asset/k1n/k1n6tfw2oe","date":"2025-08-05T00:00:00.000Z","scheduled_time":"2025-08-05T19:00:00.000Z","status":"finished","duration":"01:50:48","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1n/k1n6tfw2oe"},"metadata":{"summary":"The First Substantive Session 2025 will take place at UN Headquarters in New York from 4 to 8 August.","description":"Discussion on Commitments (cont'd)\n***\nThe United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council"],"geographic_subject":[],"subject_topical":["SUSTAINABLE DEVELOPMENT","SUSTAINABLE DEVELOPMENT GOALS"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Website","url":"https://financing.desa.un.org/inc"},{"title":"Provisional organization of work","url":"https://financing.desa.un.org/sites/default/files/2025-07/Provisional%20organization%20of%20work%20A-AC.298-CRP.14.pdf"}]},"transcript":{"transcript_id":"azure-llm-speech-8f0bd318-c840-479b-8f41-91075443b681","language":"en","data":[{"statement_number":1,"start":0.43,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=1","paragraphs":[{"sentences":[{"text":"Good afternoon, everyone.","start":0.43,"end":1.47,"topics":[],"words":[{"text":"Good","start":0.43,"end":0.63},{"text":"afternoon,","start":0.63,"end":0.99},{"text":"everyone.","start":1.03,"end":1.47}]},{"text":"So now we are going to resume our discussions on the convention, on workstream one, the framework convention on tax cooperation.","start":5.23,"end":17.15,"topics":[],"words":[{"text":"So","start":5.23,"end":5.55},{"text":"now","start":5.55,"end":5.79},{"text":"we","start":5.79,"end":5.99},{"text":"are","start":5.99,"end":6.11},{"text":"going","start":6.11,"end":6.27},{"text":"to","start":6.27,"end":6.35},{"text":"resume","start":6.35,"end":6.67},{"text":"our","start":6.67,"end":6.91},{"text":"discussions","start":6.91,"end":7.63},{"text":"on","start":7.63,"end":8.11},{"text":"the","start":10.11,"end":10.19},{"text":"convention,","start":10.35,"end":10.95},{"text":"on","start":10.95,"end":11.15},{"text":"workstream","start":11.23,"end":11.87},{"text":"one,","start":11.87,"end":12.35},{"text":"the","start":12.43,"end":12.67},{"text":"framework","start":12.67,"end":13.11},{"text":"convention","start":13.11,"end":13.79},{"text":"on","start":15.83,"end":16.11},{"text":"tax","start":16.11,"end":16.43},{"text":"cooperation.","start":16.43,"end":17.15}]},{"text":"We end at the point of, we've closed the last session by completing our discussions on the effective tax prevention and resolution for tax 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I think now we are, we should start our discussion on the second commitment, which is sustainable development.","start":35.75,"end":43.27,"topics":[],"words":[{"text":"And","start":35.75,"end":36.23},{"text":"I","start":36.39,"end":36.51},{"text":"think","start":36.51,"end":36.71},{"text":"now","start":36.71,"end":36.95},{"text":"we","start":36.95,"end":37.15},{"text":"are,","start":37.15,"end":37.51},{"text":"we","start":37.83,"end":38.03},{"text":"should","start":38.03,"end":38.23},{"text":"start","start":38.23,"end":38.79},{"text":"our","start":38.83,"end":38.95},{"text":"discussion","start":38.95,"end":39.51},{"text":"on","start":39.51,"end":39.75},{"text":"the","start":39.75,"end":39.87},{"text":"second","start":40.15,"end":40.79},{"text":"commitment,","start":41.27,"end":41.71},{"text":"which","start":41.71,"end":41.91},{"text":"is","start":41.91,"end":42.03},{"text":"sustainable","start":42.03,"end":42.55},{"text":"development.","start":42.55,"end":43.27}]},{"text":"But before we start and open the floor for discussions on sustainable development, I would like to ask if still anyone needs to highlight or have any comment or intervention on the first commitment, which is effective tax effective tax prevention, uh, and resolution for 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looks like no more interventions in this topic.","start":75.28,"end":78.28,"topics":[],"words":[{"text":"Okay,","start":75.28,"end":75.44},{"text":"looks","start":75.64,"end":75.96},{"text":"like","start":75.96,"end":76.28},{"text":"no","start":76.6,"end":76.84},{"text":"more","start":76.84,"end":77.08},{"text":"interventions","start":77.08,"end":77.68},{"text":"in","start":77.68,"end":77.8},{"text":"this","start":77.8,"end":77.96},{"text":"topic.","start":77.96,"end":78.28}]},{"text":"So now we're gonna start our, uh, discussions for the commitment number two, which is the sustainable development.","start":78.28,"end":87.08,"topics":[],"words":[{"text":"So","start":78.28,"end":78.44},{"text":"now","start":78.44,"end":78.6},{"text":"we're","start":78.6,"end":78.88},{"text":"gonna","start":78.88,"end":79.16},{"text":"start","start":79.16,"end":79.56},{"text":"our,","start":80.28,"end":80.6},{"text":"uh,","start":81.4,"end":81.44},{"text":"discussions","start":81.44,"end":82.04},{"text":"for","start":82.04,"end":82.6},{"text":"the","start":83.08,"end":83.2},{"text":"commitment","start":83.2,"end":83.8},{"text":"number","start":83.88,"end":84.2},{"text":"two,","start":84.2,"end":84.52},{"text":"which","start":84.96,"end":85.24},{"text":"is","start":85.24,"end":85.56},{"text":"the","start":85.56,"end":85.64},{"text":"sustainable","start":85.64,"end":86.28},{"text":"development.","start":86.28,"end":87.08}]},{"text":"The floor is opened.","start":87.64,"end":88.6,"topics":[],"words":[{"text":"The","start":87.64,"end":87.8},{"text":"floor","start":87.8,"end":88.04},{"text":"is","start":88.04,"end":88.2},{"text":"opened.","start":88.2,"end":88.6}]},{"text":"So as I see no one requesting the floor, so after the lunch break, of course, I think it's expected.","start":133.99,"end":141.27,"topics":[],"words":[{"text":"So","start":133.99,"end":134.15},{"text":"as","start":134.55,"end":134.79},{"text":"I","start":134.79,"end":135.11},{"text":"see","start":135.27,"end":135.39},{"text":"no","start":135.39,"end":135.59},{"text":"one","start":135.59,"end":135.91},{"text":"requesting","start":135.91,"end":136.31},{"text":"the","start":136.31,"end":136.47},{"text":"floor,","start":136.47,"end":136.79},{"text":"so","start":136.79,"end":136.99},{"text":"after","start":136.99,"end":137.23},{"text":"the","start":137.23,"end":137.35},{"text":"lunch","start":137.35,"end":137.59},{"text":"break,","start":137.59,"end":138.23},{"text":"of","start":138.23,"end":138.31},{"text":"course,","start":138.31,"end":138.79},{"text":"I","start":139.83,"end":139.91},{"text":"think","start":139.99,"end":140.19},{"text":"it's","start":140.19,"end":140.63},{"text":"expected.","start":140.71,"end":141.27}]},{"text":"So maybe we'll do sort of refreshment.","start":141.67,"end":143.95,"topics":[],"words":[{"text":"So","start":141.67,"end":141.91},{"text":"maybe","start":142.15,"end":142.47},{"text":"we'll","start":142.47,"end":142.79},{"text":"do","start":142.79,"end":142.95},{"text":"sort","start":142.95,"end":143.19},{"text":"of","start":143.19,"end":143.35},{"text":"refreshment.","start":143.35,"end":143.95}]},{"text":"So Daniel will go again through the slides related to sustainable development to remind everyone with what we were talking about.","start":144.31,"end":151.59,"topics":[],"words":[{"text":"So","start":144.31,"end":144.55},{"text":"Daniel","start":144.55,"end":144.95},{"text":"will","start":144.95,"end":145.27},{"text":"go","start":145.27,"end":145.43},{"text":"again","start":145.43,"end":145.83},{"text":"through","start":145.83,"end":146.31},{"text":"the","start":146.31,"end":146.39},{"text":"slides","start":146.39,"end":146.87},{"text":"related","start":146.87,"end":147.23},{"text":"to","start":147.23,"end":147.35},{"text":"sustainable","start":147.35,"end":147.99},{"text":"development","start":147.99,"end":148.43},{"text":"to","start":148.43,"end":148.55},{"text":"remind","start":148.55,"end":148.87},{"text":"everyone","start":148.87,"end":149.35},{"text":"with","start":149.67,"end":149.95},{"text":"what","start":149.99,"end":150.23},{"text":"we","start":150.23,"end":150.39},{"text":"were","start":150.39,"end":150.87},{"text":"talking","start":150.87,"end":151.11},{"text":"about.","start":151.11,"end":151.59}]},{"text":"Hopefully, we...","start":152.23,"end":154.47,"topics":[],"words":[{"text":"Hopefully,","start":152.23,"end":152.63},{"text":"we...","start":154.07,"end":154.47}]},{"text":"So we have a request from Nigeria, so we'll ask Nigeria just to wait till, uh, Matthew just remind everyone of, of what we have in the sustainable development, then we will start with, with the Nigeria intervention.","start":161.23,"end":171.75,"topics":[],"words":[{"text":"So","start":161.23,"end":161.47},{"text":"we","start":161.47,"end":161.75},{"text":"have","start":161.75,"end":161.91},{"text":"a","start":161.91,"end":161.95},{"text":"request","start":161.95,"end":162.35},{"text":"from","start":162.35,"end":162.55},{"text":"Nigeria,","start":162.55,"end":162.95},{"text":"so","start":162.95,"end":163.15},{"text":"we'll","start":163.15,"end":163.39},{"text":"ask","start":163.39,"end":163.55},{"text":"Nigeria","start":163.55,"end":163.83},{"text":"just","start":163.83,"end":164.07},{"text":"to","start":164.07,"end":164.15},{"text":"wait","start":164.15,"end":164.39},{"text":"till,","start":164.39,"end":164.67},{"text":"uh,","start":165.15,"end":165.19},{"text":"Matthew","start":165.19,"end":165.79},{"text":"just","start":165.87,"end":166.11},{"text":"remind","start":166.11,"end":166.43},{"text":"everyone","start":166.43,"end":166.83},{"text":"of,","start":166.83,"end":166.95},{"text":"of","start":166.95,"end":167.23},{"text":"what","start":167.23,"end":167.47},{"text":"we","start":167.47,"end":167.59},{"text":"have","start":167.59,"end":167.79},{"text":"in","start":167.79,"end":167.87},{"text":"the","start":167.95,"end":168.11},{"text":"sustainable","start":168.11,"end":168.55},{"text":"development,","start":168.55,"end":169.03},{"text":"then","start":169.03,"end":169.31},{"text":"we","start":169.39,"end":169.47},{"text":"will","start":169.47,"end":169.63},{"text":"start","start":169.63,"end":169.95},{"text":"with,","start":169.95,"end":170.15},{"text":"with","start":170.19,"end":170.55},{"text":"the","start":170.55,"end":170.63},{"text":"Nigeria","start":170.75,"end":171.15},{"text":"intervention.","start":171.15,"end":171.75}]},{"text":"Daniel, the floor is yours.","start":172.27,"end":173.63,"topics":[],"words":[{"text":"Daniel,","start":172.27,"end":172.67},{"text":"the","start":172.83,"end":172.91},{"text":"floor","start":172.99,"end":173.23},{"text":"is","start":173.23,"end":173.31},{"text":"yours.","start":173.31,"end":173.63}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":2,"start":190.35,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=191","paragraphs":[{"sentences":[{"text":"Okay. All right.","start":190.35,"end":193.19,"topics":[],"words":[{"text":"Okay.","start":190.35,"end":190.47},{"text":"All","start":192.91,"end":192.99},{"text":"right.","start":193.03,"end":193.19}]},{"text":"Thank you, Chair.","start":194.11,"end":194.91,"topics":[],"words":[{"text":"Thank","start":194.11,"end":194.43},{"text":"you,","start":194.43,"end":194.51},{"text":"Chair.","start":194.51,"end":194.91}]},{"text":"So on the commitment on sustainable development, what we, the discussions generally were on that, what was in the commitment, what was the wording used in the commitment was basically adequate.","start":195.55,"end":213.55,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"So","start":195.55,"end":196.03},{"text":"on","start":196.03,"end":196.35},{"text":"the","start":196.35,"end":196.55},{"text":"commitment","start":198.03,"end":198.55},{"text":"on","start":198.55,"end":198.63},{"text":"sustainable","start":198.63,"end":199.23},{"text":"development,","start":199.23,"end":200.11},{"text":"what","start":201.79,"end":202.43},{"text":"we,","start":202.59,"end":203.23},{"text":"the","start":203.87,"end":203.95},{"text":"discussions","start":203.95,"end":204.67},{"text":"generally","start":204.67,"end":205.39},{"text":"were","start":206.27,"end":206.99},{"text":"on","start":207.39,"end":207.63},{"text":"that,","start":207.63,"end":207.95},{"text":"what","start":208.11,"end":208.51},{"text":"was","start":208.51,"end":208.75},{"text":"in","start":208.75,"end":208.91},{"text":"the","start":208.91,"end":209.11},{"text":"commitment,","start":209.31,"end":209.95},{"text":"what","start":209.95,"end":210.19},{"text":"was","start":210.19,"end":210.35},{"text":"the","start":210.35,"end":210.43},{"text":"wording","start":210.43,"end":210.79},{"text":"used","start":210.79,"end":210.95},{"text":"in","start":210.95,"end":211.03},{"text":"the","start":211.03,"end":211.11},{"text":"commitment","start":211.11,"end":211.71},{"text":"was","start":211.71,"end":212.03},{"text":"basically","start":212.19,"end":212.83},{"text":"adequate.","start":212.91,"end":213.55}]},{"text":"So the West Stream decided to come out with some proposed wording that could be not generally a text, but what the text could look like, and reproduced what was in sub-paragraph c of paragraph 10 of the text with just a little amendment.","start":214.51,"end":235.95,"topics":[],"words":[{"text":"So","start":214.51,"end":215.31},{"text":"the","start":215.87,"end":215.99},{"text":"West","start":216.99,"end":217.31},{"text":"Stream","start":217.31,"end":217.87},{"text":"decided","start":218.43,"end":218.87},{"text":"to","start":218.87,"end":219.11},{"text":"come","start":219.63,"end":219.87},{"text":"out","start":219.87,"end":220.03},{"text":"with","start":220.03,"end":220.19},{"text":"some","start":220.19,"end":220.75},{"text":"proposed","start":221.79,"end":222.83},{"text":"wording","start":224.27,"end":225.07},{"text":"that","start":225.15,"end":225.39},{"text":"could","start":225.39,"end":225.55},{"text":"be","start":225.55,"end":225.63},{"text":"not","start":225.63,"end":225.95},{"text":"generally","start":226.03,"end":226.47},{"text":"a","start":226.47,"end":226.51},{"text":"text,","start":226.51,"end":226.87},{"text":"but","start":226.87,"end":227.03},{"text":"what","start":227.03,"end":227.19},{"text":"the","start":227.19,"end":227.27},{"text":"text","start":227.27,"end":227.63},{"text":"could","start":227.63,"end":227.87},{"text":"look","start":227.87,"end":228.11},{"text":"like,","start":228.11,"end":228.51},{"text":"and","start":229.55,"end":230.03},{"text":"reproduced","start":230.03,"end":230.91},{"text":"what","start":231.03,"end":231.31},{"text":"was","start":231.31,"end":231.63},{"text":"in","start":231.63,"end":231.95},{"text":"sub-paragraph","start":232.35,"end":232.95},{"text":"c","start":232.95,"end":233.15},{"text":"of","start":233.15,"end":233.27},{"text":"paragraph","start":233.27,"end":233.79},{"text":"10","start":233.79,"end":233.99},{"text":"of","start":233.99,"end":234.11},{"text":"the","start":234.11,"end":234.19},{"text":"text","start":234.19,"end":234.43},{"text":"with","start":234.43,"end":234.63},{"text":"just","start":234.67,"end":234.99},{"text":"a","start":235.07,"end":235.11},{"text":"little","start":235.11,"end":235.43},{"text":"amendment.","start":235.43,"end":235.95}]},{"text":"So the language will be that, will look like taking into account the different capacities of the states.","start":237.47,"end":244.59,"topics":[{"key":"state-capacities","label":"Different Capacities of States","description":"Several speakers emphasized that the convention should take account of countries' differing capacities, needs, and development levels. 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Thank you, Chair.","start":1518.15,"end":1520.27,"topics":[],"words":[{"text":"Okay.","start":1518.15,"end":1518.31},{"text":"Thank","start":1519.31,"end":1519.63},{"text":"you,","start":1519.63,"end":1519.71},{"text":"Chair.","start":1519.71,"end":1520.27}]},{"text":"I'll start off by endorsing the African group for its position on this particular aspect.","start":1523.63,"end":1531.47,"topics":[],"words":[{"text":"I'll","start":1523.63,"end":1523.87},{"text":"start","start":1523.87,"end":1524.19},{"text":"off","start":1524.19,"end":1524.27},{"text":"by","start":1524.27,"end":1524.67},{"text":"endorsing","start":1524.75,"end":1525.55},{"text":"the","start":1525.55,"end":1525.71},{"text":"African","start":1525.79,"end":1526.23},{"text":"group","start":1526.23,"end":1526.55},{"text":"for","start":1526.55,"end":1527.15},{"text":"its","start":1528.35,"end":1528.75},{"text":"position","start":1528.75,"end":1529.47},{"text":"on","start":1529.47,"end":1529.59},{"text":"this","start":1529.59,"end":1529.95},{"text":"particular","start":1530.35,"end":1530.91},{"text":"aspect.","start":1530.91,"end":1531.47}]},{"text":"However, I have a few observations that I would like to present.","start":1531.99,"end":1537.43,"topics":[],"words":[{"text":"However,","start":1531.99,"end":1532.59},{"text":"I","start":1534.23,"end":1534.39},{"text":"have","start":1534.39,"end":1534.59},{"text":"a","start":1534.59,"end":1534.63},{"text":"few","start":1534.63,"end":1535.19},{"text":"observations","start":1535.43,"end":1536.19},{"text":"that","start":1536.19,"end":1536.35},{"text":"I","start":1536.35,"end":1536.39},{"text":"would","start":1536.39,"end":1536.55},{"text":"like","start":1536.55,"end":1536.75},{"text":"to","start":1536.75,"end":1536.87},{"text":"present.","start":1536.87,"end":1537.43}]},{"text":"We'll start off by, we welcome the committee's focus on integrating sustainable development into the framework convention.","start":1538.55,"end":1546.39,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"However,","start":1546.79,"end":1547.59},{"text":"we","start":1548.63,"end":1548.79},{"text":"believe","start":1548.79,"end":1549.27},{"text":"that","start":1549.27,"end":1549.55},{"text":"it","start":1549.55,"end":1549.67},{"text":"is","start":1549.67,"end":1549.83},{"text":"essential","start":1549.83,"end":1550.47},{"text":"to","start":1550.47,"end":1550.59},{"text":"move","start":1550.59,"end":1550.87},{"text":"from","start":1550.87,"end":1551.35},{"text":"broad-based","start":1551.51,"end":1552.43},{"text":"intentions","start":1552.43,"end":1553.27},{"text":"to","start":1553.27,"end":1553.51},{"text":"targeted","start":1553.51,"end":1554.07},{"text":"commitments","start":1554.07,"end":1554.95},{"text":"that","start":1555.67,"end":1555.91},{"text":"reflect","start":1555.91,"end":1556.47},{"text":"real","start":1556.47,"end":1556.71},{"text":"development","start":1556.71,"end":1557.31},{"text":"priorities,","start":1557.31,"end":1557.91},{"text":"especially","start":1557.91,"end":1558.39},{"text":"for","start":1558.39,"end":1558.51},{"text":"developing","start":1558.51,"end":1559.03},{"text":"countries.","start":1559.03,"end":1559.67}]},{"text":"In our view, international tax cooperation must do more than align abstractly with the SDGs.","start":1560.91,"end":1569.23,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"In","start":1560.91,"end":1560.99},{"text":"our","start":1560.99,"end":1561.15},{"text":"view,","start":1561.15,"end":1561.55},{"text":"international","start":1562.83,"end":1563.47},{"text":"tax","start":1563.47,"end":1563.71},{"text":"cooperation","start":1563.71,"end":1564.59},{"text":"must","start":1566.27,"end":1566.55},{"text":"do","start":1566.55,"end":1566.75},{"text":"more","start":1566.75,"end":1566.99},{"text":"than","start":1566.99,"end":1567.15},{"text":"align","start":1567.15,"end":1567.55},{"text":"abstractly","start":1567.55,"end":1568.19},{"text":"with","start":1568.19,"end":1568.31},{"text":"the","start":1568.31,"end":1568.39},{"text":"SDGs.","start":1568.39,"end":1569.23}]},{"text":"It must be purposefully designed to strengthen domestic resource mobilization in ways that directly finance climate adaptation, health systems, and education, which to me are the key pillars to sustainable development in vulnerable countries like ours.","start":1569.71,"end":1586.59,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."},{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Climate action and environmental sustainability appeared as recurring priorities tied to tax policy. Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."},{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."},{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"It","start":1569.71,"end":1569.87},{"text":"must","start":1569.87,"end":1570.15},{"text":"be","start":1570.15,"end":1570.23},{"text":"purposefully","start":1570.23,"end":1571.07},{"text":"designed","start":1571.07,"end":1571.79},{"text":"to","start":1572.19,"end":1572.31},{"text":"strengthen","start":1572.31,"end":1573.23},{"text":"domestic","start":1573.31,"end":1573.87},{"text":"resource","start":1573.87,"end":1574.51},{"text":"mobilization","start":1574.51,"end":1575.47},{"text":"in","start":1576.11,"end":1576.27},{"text":"ways","start":1576.27,"end":1576.59},{"text":"that","start":1576.59,"end":1576.79},{"text":"directly","start":1576.79,"end":1577.31},{"text":"finance","start":1577.31,"end":1577.87},{"text":"climate","start":1577.87,"end":1578.43},{"text":"adaptation,","start":1578.43,"end":1579.31},{"text":"health","start":1579.31,"end":1579.63},{"text":"systems,","start":1579.63,"end":1580.43},{"text":"and","start":1580.59,"end":1580.75},{"text":"education,","start":1580.75,"end":1581.47},{"text":"which","start":1581.91,"end":1582.19},{"text":"to","start":1582.19,"end":1582.31},{"text":"me","start":1582.31,"end":1582.51},{"text":"are","start":1582.51,"end":1582.59},{"text":"the","start":1582.59,"end":1582.67},{"text":"key","start":1582.67,"end":1582.99},{"text":"pillars","start":1582.99,"end":1583.39},{"text":"to","start":1583.39,"end":1583.51},{"text":"sustainable","start":1583.51,"end":1584.11},{"text":"development","start":1584.11,"end":1584.71},{"text":"in","start":1584.71,"end":1584.83},{"text":"vulnerable","start":1584.83,"end":1585.39},{"text":"countries","start":1585.39,"end":1585.87},{"text":"like","start":1585.87,"end":1586.03},{"text":"ours.","start":1586.03,"end":1586.59}]},{"text":"We also have to incorporate environmental and social justice objectives in international tax rulemaking, such as addressing harmful tax practices that drain revenues from resource-rich but infrastructure-poor countries.","start":1588.15,"end":1603.03,"topics":[{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Climate action and environmental sustainability appeared as recurring priorities tied to tax policy. Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."},{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"We","start":1588.15,"end":1588.19},{"text":"also","start":1588.19,"end":1588.47},{"text":"have","start":1588.47,"end":1588.63},{"text":"to","start":1588.63,"end":1588.75},{"text":"incorporate","start":1588.75,"end":1589.59},{"text":"environmental","start":1589.59,"end":1590.27},{"text":"and","start":1590.27,"end":1590.39},{"text":"social","start":1590.39,"end":1590.79},{"text":"justice","start":1590.79,"end":1591.35},{"text":"objectives","start":1591.35,"end":1592.07},{"text":"in","start":1592.23,"end":1592.35},{"text":"international","start":1592.35,"end":1592.95},{"text":"tax","start":1592.95,"end":1593.27},{"text":"rulemaking,","start":1593.27,"end":1593.99},{"text":"such","start":1594.47,"end":1594.79},{"text":"as","start":1594.79,"end":1594.95},{"text":"addressing","start":1594.95,"end":1595.75},{"text":"harmful","start":1595.75,"end":1596.23},{"text":"tax","start":1596.23,"end":1596.55},{"text":"practices","start":1596.55,"end":1597.35},{"text":"that","start":1597.67,"end":1597.99},{"text":"drain","start":1597.99,"end":1598.39},{"text":"revenues","start":1598.39,"end":1599.03},{"text":"from","start":1599.03,"end":1599.19},{"text":"resource-rich","start":1599.19,"end":1600.23},{"text":"but","start":1600.55,"end":1600.79},{"text":"infrastructure-poor","start":1600.79,"end":1602.35},{"text":"countries.","start":1602.35,"end":1603.03}]},{"text":"We advocate that sustainable development provisions in the convention include binding commitments to technology transfer and capacity building in tax administrations, fair treatment and global tax norms that does not penalize countries pursuing innovative or redistributive fiscal policies.","start":1603.99,"end":1623.15,"topics":[{"key":"state-capacities","label":"Different Capacities of States","description":"Several speakers emphasized that the convention should take account of countries' differing capacities, needs, and development levels. This included not only administrative capacity, but also structural constraints in existing tax rules that make it harder for some countries to implement and benefit from cooperation."},{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"We","start":1603.99,"end":1604.19},{"text":"advocate","start":1604.19,"end":1604.71},{"text":"that","start":1604.71,"end":1604.95},{"text":"sustainable","start":1604.95,"end":1605.55},{"text":"development","start":1605.55,"end":1606.11},{"text":"provisions","start":1606.11,"end":1606.95},{"text":"in","start":1607.27,"end":1607.43},{"text":"the","start":1607.43,"end":1607.55},{"text":"convention","start":1607.55,"end":1608.31},{"text":"include","start":1608.31,"end":1608.95},{"text":"binding","start":1609.35,"end":1609.91},{"text":"commitments","start":1609.91,"end":1610.55},{"text":"to","start":1610.55,"end":1610.63},{"text":"technology","start":1610.63,"end":1611.27},{"text":"transfer","start":1611.27,"end":1611.99},{"text":"and","start":1612.15,"end":1612.35},{"text":"capacity","start":1612.35,"end":1612.79},{"text":"building","start":1612.79,"end":1613.19},{"text":"in","start":1613.19,"end":1613.35},{"text":"tax","start":1613.35,"end":1613.59},{"text":"administrations,","start":1613.59,"end":1614.47},{"text":"fair","start":1615.11,"end":1615.39},{"text":"treatment","start":1615.39,"end":1615.91},{"text":"and","start":1615.91,"end":1616.03},{"text":"global","start":1616.03,"end":1616.39},{"text":"tax","start":1616.39,"end":1616.71},{"text":"norms","start":1616.71,"end":1617.19},{"text":"that","start":1618.07,"end":1618.15},{"text":"does","start":1618.15,"end":1618.35},{"text":"not","start":1618.35,"end":1618.51},{"text":"penalize","start":1618.51,"end":1619.23},{"text":"countries","start":1619.23,"end":1619.63},{"text":"pursuing","start":1619.63,"end":1620.19},{"text":"innovative","start":1620.19,"end":1620.91},{"text":"or","start":1620.91,"end":1621.27},{"text":"redistributive","start":1621.27,"end":1621.99},{"text":"fiscal","start":1621.99,"end":1622.43},{"text":"policies.","start":1622.43,"end":1623.15}]},{"text":"In short, sustainable development must not remain a rhetoric pillar.","start":1623.63,"end":1630.03,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"In","start":1623.63,"end":1623.79},{"text":"short,","start":1623.79,"end":1624.19},{"text":"sustainable","start":1625.23,"end":1625.87},{"text":"development","start":1625.87,"end":1626.55},{"text":"must","start":1626.91,"end":1627.19},{"text":"not","start":1627.19,"end":1627.31},{"text":"remain","start":1627.31,"end":1627.95},{"text":"a","start":1629.07,"end":1629.11},{"text":"rhetoric","start":1629.11,"end":1629.63},{"text":"pillar.","start":1629.63,"end":1630.03}]},{"text":"It should be a structural priority embedded in the design, implementation, and review of all instruments under this convention.","start":1630.91,"end":1639.71,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"It","start":1630.91,"end":1631.07},{"text":"should","start":1631.07,"end":1631.31},{"text":"be","start":1631.31,"end":1631.47},{"text":"a","start":1631.47,"end":1631.55},{"text":"structural","start":1631.55,"end":1632.15},{"text":"priority","start":1632.15,"end":1632.83},{"text":"embedded","start":1633.07,"end":1633.63},{"text":"in","start":1633.63,"end":1633.79},{"text":"the","start":1633.79,"end":1633.91},{"text":"design,","start":1633.91,"end":1634.75},{"text":"implementation,","start":1635.23,"end":1636.35},{"text":"and","start":1636.83,"end":1637.07},{"text":"review","start":1637.07,"end":1637.47},{"text":"of","start":1637.47,"end":1637.71},{"text":"all","start":1637.71,"end":1637.95},{"text":"instruments","start":1637.95,"end":1638.59},{"text":"under","start":1638.59,"end":1638.83},{"text":"this","start":1638.83,"end":1638.99},{"text":"convention.","start":1638.99,"end":1639.71}]},{"text":"Thank you.","start":1640.51,"end":1640.91,"topics":[],"words":[{"text":"Thank","start":1640.51,"end":1640.75},{"text":"you.","start":1640.75,"end":1640.91}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":22,"start":1645.39,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=1646","paragraphs":[{"sentences":[{"text":"Thank you.","start":1645.39,"end":1645.79,"topics":[],"words":[{"text":"Thank","start":1645.39,"end":1645.63},{"text":"you.","start":1645.63,"end":1645.79}]},{"text":"So now we're moving to multi-stakeholder Tanzania.","start":1647.59,"end":1654.91,"topics":[],"words":[{"text":"So","start":1647.59,"end":1647.79},{"text":"now","start":1650.83,"end":1650.99},{"text":"we're","start":1650.99,"end":1651.27},{"text":"moving","start":1651.27,"end":1651.55},{"text":"to","start":1651.55,"end":1651.63},{"text":"multi-stakeholder","start":1651.63,"end":1652.39},{"text":"Tanzania.","start":1653.63,"end":1654.91}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":23,"start":1657.75,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=1658","paragraphs":[{"sentences":[{"text":"Thank you, Chair. The United Republic of Tanzania aligns with the statement made by Nigeria on behalf of the African group.","start":1657.75,"end":1664.27,"topics":[],"words":[{"text":"Thank","start":1657.75,"end":1657.95},{"text":"you,","start":1657.95,"end":1658.03},{"text":"Chair.","start":1658.03,"end":1658.35},{"text":"The","start":1659.55,"end":1659.67},{"text":"United","start":1659.67,"end":1659.95},{"text":"Republic","start":1659.95,"end":1660.27},{"text":"of","start":1660.27,"end":1660.35},{"text":"Tanzania","start":1660.35,"end":1660.79},{"text":"aligns","start":1660.79,"end":1661.15},{"text":"with","start":1661.35,"end":1661.47},{"text":"the","start":1661.47,"end":1661.55},{"text":"statement","start":1661.55,"end":1661.95},{"text":"made","start":1661.95,"end":1662.15},{"text":"by","start":1662.15,"end":1662.35},{"text":"Nigeria","start":1662.35,"end":1663.03},{"text":"on","start":1663.03,"end":1663.15},{"text":"behalf","start":1663.15,"end":1663.47},{"text":"of","start":1663.47,"end":1663.55},{"text":"the","start":1663.55,"end":1663.67},{"text":"African","start":1663.67,"end":1663.95},{"text":"group.","start":1663.95,"end":1664.27}]},{"text":"Additionally, Mr. Chair, we full support the recognition of the strong link between international tax cooperation and the achievement of the SDGs.","start":1665.23,"end":1673.55,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"in","start":1674.39,"end":1674.47},{"text":"the","start":1674.47,"end":1674.59},{"text":"three","start":1674.59,"end":1674.79},{"text":"dimensions","start":1674.79,"end":1675.59},{"text":"that","start":1675.59,"end":1675.83},{"text":"is","start":1675.83,"end":1676.15},{"text":"economic,","start":1676.15,"end":1676.71},{"text":"social","start":1676.71,"end":1677.15},{"text":"and","start":1677.15,"end":1677.27},{"text":"environmental","start":1677.27,"end":1678.07},{"text":"in","start":1678.71,"end":1678.87},{"text":"a","start":1678.87,"end":1678.91},{"text":"balanced","start":1678.91,"end":1679.31},{"text":"and","start":1679.31,"end":1679.47},{"text":"integrated","start":1679.47,"end":1679.99},{"text":"manner.","start":1679.99,"end":1680.47}]},{"text":"Mr. Chair, we state that achieving the SDGs requires a fair allocation of taxing rights that enables all countries, regardless of their level of development, to adequately tax economic activities occurring within their jurisdictions in a table form they may take.","start":1681.27,"end":1700.63,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."},{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"Mr.","start":1681.27,"end":1681.55},{"text":"Chair,","start":1681.55,"end":1681.91},{"text":"we","start":1681.91,"end":1682.15},{"text":"state","start":1682.15,"end":1682.39},{"text":"that","start":1682.39,"end":1682.71},{"text":"achieving","start":1682.71,"end":1683.27},{"text":"the","start":1683.27,"end":1683.39},{"text":"SDGs","start":1683.39,"end":1683.99},{"text":"requires","start":1683.99,"end":1684.79},{"text":"a","start":1684.87,"end":1684.91},{"text":"fair","start":1684.91,"end":1685.11},{"text":"allocation","start":1685.11,"end":1685.67},{"text":"of","start":1685.67,"end":1685.75},{"text":"taxing","start":1685.75,"end":1686.07},{"text":"rights","start":1686.07,"end":1686.47},{"text":"that","start":1687.43,"end":1687.67},{"text":"enables","start":1687.67,"end":1688.19},{"text":"all","start":1688.19,"end":1688.39},{"text":"countries,","start":1688.39,"end":1688.87},{"text":"regardless","start":1688.87,"end":1689.35},{"text":"of","start":1689.35,"end":1689.43},{"text":"their","start":1689.43,"end":1689.67},{"text":"level","start":1689.67,"end":1689.99},{"text":"of","start":1689.99,"end":1690.07},{"text":"development,","start":1690.07,"end":1690.71},{"text":"to","start":1691.59,"end":1692.27},{"text":"adequately","start":1692.51,"end":1693.35},{"text":"tax","start":1693.51,"end":1694.15},{"text":"economic","start":1694.27,"end":1694.67},{"text":"activities","start":1694.67,"end":1695.35},{"text":"occurring","start":1695.35,"end":1695.91},{"text":"within","start":1695.91,"end":1696.19},{"text":"their","start":1696.19,"end":1696.43},{"text":"jurisdictions","start":1696.43,"end":1697.43},{"text":"in","start":1698.23,"end":1698.31},{"text":"a","start":1698.47,"end":1698.51},{"text":"table","start":1698.51,"end":1698.79},{"text":"form","start":1698.79,"end":1699.27},{"text":"they","start":1699.27,"end":1699.51},{"text":"may","start":1699.51,"end":1699.91},{"text":"take.","start":1700.31,"end":1700.63}]},{"text":"In today's globalized and industrialized economy, ensuring such fairness is essential to protect the tax base of all states, particularly developing countries.","start":1701.59,"end":1712.87,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."},{"key":"state-capacities","label":"Different Capacities of States","description":"Several speakers emphasized that the convention should take account of countries' differing capacities, needs, and development levels. This included not only administrative capacity, but also structural constraints in existing tax rules that make it harder for some countries to implement and benefit from cooperation."}],"words":[{"text":"In","start":1701.59,"end":1701.71},{"text":"today's","start":1701.71,"end":1702.23},{"text":"globalized","start":1702.39,"end":1702.95},{"text":"and","start":1702.95,"end":1703.07},{"text":"industrialized","start":1703.07,"end":1703.63},{"text":"economy,","start":1703.63,"end":1704.23},{"text":"ensuring","start":1704.43,"end":1704.95},{"text":"such","start":1704.95,"end":1705.19},{"text":"fairness","start":1705.27,"end":1705.83},{"text":"is","start":1706.31,"end":1706.43},{"text":"essential","start":1706.43,"end":1707.03},{"text":"to","start":1707.03,"end":1707.15},{"text":"protect","start":1707.15,"end":1707.51},{"text":"the","start":1707.51,"end":1707.59},{"text":"tax","start":1707.59,"end":1707.99},{"text":"base","start":1708.31,"end":1708.63},{"text":"of","start":1708.63,"end":1708.79},{"text":"all","start":1708.79,"end":1708.95},{"text":"states,","start":1708.95,"end":1709.51},{"text":"particularly","start":1709.99,"end":1710.63},{"text":"developing","start":1711.91,"end":1712.31},{"text":"countries.","start":1712.31,"end":1712.87}]},{"text":"Mr. Chair, without sufficient, predictable and fairly sourced revenues, our collective aspirations for sustainable development will remain out of reach.","start":1712.95,"end":1723.27,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."},{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"Mr.","start":1712.95,"end":1713.19},{"text":"Chair,","start":1713.19,"end":1713.59},{"text":"without","start":1713.99,"end":1714.31},{"text":"sufficient,","start":1714.31,"end":1714.95},{"text":"predictable","start":1715.91,"end":1716.63},{"text":"and","start":1716.71,"end":1716.95},{"text":"fairly","start":1716.95,"end":1717.35},{"text":"sourced","start":1717.35,"end":1717.87},{"text":"revenues,","start":1717.87,"end":1718.55},{"text":"our","start":1718.95,"end":1719.11},{"text":"collective","start":1719.11,"end":1719.51},{"text":"aspirations","start":1719.51,"end":1720.07},{"text":"for","start":1720.07,"end":1720.23},{"text":"sustainable","start":1720.23,"end":1720.87},{"text":"development","start":1720.95,"end":1721.67},{"text":"will","start":1721.67,"end":1721.91},{"text":"remain","start":1721.91,"end":1722.39},{"text":"out","start":1722.47,"end":1722.71},{"text":"of","start":1722.71,"end":1722.83},{"text":"reach.","start":1722.83,"end":1723.27}]},{"text":"Therefore, Mr. Chair, we call support for fair allocation of taxing rights that will ensure additional revenues finance for SDGs.","start":1723.83,"end":1732.11,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."},{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."},{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"Therefore,","start":1723.83,"end":1724.47},{"text":"Mr.","start":1724.47,"end":1724.71},{"text":"Chair,","start":1724.71,"end":1725.11},{"text":"we","start":1725.11,"end":1725.31},{"text":"call","start":1725.31,"end":1725.51},{"text":"support","start":1725.51,"end":1726.07},{"text":"for","start":1726.47,"end":1726.63},{"text":"fair","start":1726.63,"end":1726.83},{"text":"allocation","start":1726.83,"end":1727.31},{"text":"of","start":1727.31,"end":1727.43},{"text":"taxing","start":1727.43,"end":1727.75},{"text":"rights","start":1727.75,"end":1728.15},{"text":"that","start":1728.15,"end":1728.39},{"text":"will","start":1728.39,"end":1728.55},{"text":"ensure","start":1728.75,"end":1729.35},{"text":"additional","start":1729.35,"end":1729.71},{"text":"revenues","start":1729.71,"end":1730.23},{"text":"finance","start":1730.83,"end":1731.23},{"text":"for","start":1731.23,"end":1731.51},{"text":"SDGs.","start":1731.51,"end":1732.11}]},{"text":"Thank you, Mr. Chair.","start":1732.19,"end":1732.99,"topics":[],"words":[{"text":"Thank","start":1732.19,"end":1732.35},{"text":"you,","start":1732.35,"end":1732.43},{"text":"Mr.","start":1732.43,"end":1732.67},{"text":"Chair.","start":1732.67,"end":1732.99}]}]}],"speaker":{"name":null,"affiliation":"TZA","affiliation_full":"United Republic of Tanzania","group":"Africa Group","function":"Representative"}},{"statement_number":24,"start":1738.96,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=1739","paragraphs":[{"sentences":[{"text":"Thank you.","start":1738.96,"end":1739.28,"topics":[],"words":[{"text":"Thank","start":1738.96,"end":1739.2},{"text":"you.","start":1739.2,"end":1739.28}]},{"text":"So now we are moving to the multi-stakeholders.","start":1742.4,"end":1744.56,"topics":[],"words":[{"text":"So","start":1742.4,"end":1742.56},{"text":"now","start":1742.56,"end":1742.72},{"text":"we","start":1742.72,"end":1742.84},{"text":"are","start":1742.84,"end":1742.92},{"text":"moving","start":1742.92,"end":1743.2},{"text":"to","start":1743.2,"end":1743.44},{"text":"the","start":1743.44,"end":1743.52},{"text":"multi-stakeholders.","start":1743.52,"end":1744.56}]},{"text":"So the distinguished representative of International Labor Organization.","start":1745.12,"end":1749.04,"topics":[],"words":[{"text":"So","start":1745.12,"end":1745.52},{"text":"the","start":1746.08,"end":1746.16},{"text":"distinguished","start":1746.16,"end":1746.68},{"text":"representative","start":1746.68,"end":1747.36},{"text":"of","start":1747.36,"end":1747.52},{"text":"International","start":1747.52,"end":1748.04},{"text":"Labor","start":1748.04,"end":1748.32},{"text":"Organization.","start":1748.32,"end":1749.04}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":25,"start":1751.6,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=1752","paragraphs":[{"sentences":[{"text":"Thank you so much, Chair, distinguished delegates, dear colleagues.","start":1751.6,"end":1756.32,"topics":[],"words":[{"text":"Thank","start":1751.6,"end":1751.84},{"text":"you","start":1751.84,"end":1751.92},{"text":"so","start":1751.92,"end":1752.08},{"text":"much,","start":1752.08,"end":1752.48},{"text":"Chair,","start":1752.88,"end":1753.12},{"text":"distinguished","start":1753.92,"end":1754.4},{"text":"delegates,","start":1754.4,"end":1754.96},{"text":"dear","start":1755.44,"end":1755.64},{"text":"colleagues.","start":1755.64,"end":1756.32}]},{"text":"My comments are related to some of the discussion this morning on the role of the UN system, but also this afternoon on the role of taxation and sustainable development.","start":1756.72,"end":1766.03,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."}],"words":[{"text":"My","start":1756.72,"end":1756.96},{"text":"comments","start":1756.96,"end":1757.52},{"text":"are","start":1757.52,"end":1757.64},{"text":"related","start":1757.64,"end":1758.08},{"text":"to","start":1758.08,"end":1758.48},{"text":"some","start":1758.56,"end":1758.88},{"text":"of","start":1758.88,"end":1759.04},{"text":"the","start":1759.04,"end":1759.16},{"text":"discussion","start":1759.99,"end":1760.35},{"text":"this","start":1760.35,"end":1760.51},{"text":"morning","start":1760.51,"end":1760.91},{"text":"on","start":1760.91,"end":1760.99},{"text":"the","start":1760.99,"end":1761.07},{"text":"role","start":1761.07,"end":1761.23},{"text":"of","start":1761.23,"end":1761.31},{"text":"the","start":1761.31,"end":1761.39},{"text":"UN","start":1761.39,"end":1761.63},{"text":"system,","start":1761.63,"end":1762.11},{"text":"but","start":1762.11,"end":1762.27},{"text":"also","start":1762.27,"end":1762.67},{"text":"this","start":1762.67,"end":1762.91},{"text":"afternoon","start":1762.91,"end":1763.55},{"text":"on","start":1763.55,"end":1763.63},{"text":"the","start":1763.95,"end":1764.03},{"text":"role","start":1764.03,"end":1764.27},{"text":"of","start":1764.27,"end":1764.35},{"text":"taxation","start":1764.35,"end":1764.87},{"text":"and","start":1764.87,"end":1764.99},{"text":"sustainable","start":1764.99,"end":1765.47},{"text":"development.","start":1765.47,"end":1766.03}]},{"text":"I'll focus my comments today particularly on social protection.","start":1766.59,"end":1770.03,"topics":[{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."}],"words":[{"text":"I'll","start":1766.59,"end":1766.79},{"text":"focus","start":1766.79,"end":1767.07},{"text":"my","start":1767.07,"end":1767.23},{"text":"comments","start":1767.23,"end":1767.79},{"text":"today","start":1768.03,"end":1768.51},{"text":"particularly","start":1768.55,"end":1769.07},{"text":"on","start":1769.07,"end":1769.15},{"text":"social","start":1769.15,"end":1769.43},{"text":"protection.","start":1769.43,"end":1770.03}]},{"text":"I think you all know that expanding social protection is essential for eradicating poverty, reducing inequalities and formalizing employment and enterprises, thus facilitating a just transition to a green economy and promoting gender equality.","start":1770.51,"end":1783.95,"topics":[{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."}],"words":[{"text":"I","start":1770.51,"end":1770.55},{"text":"think","start":1770.55,"end":1770.71},{"text":"you","start":1770.71,"end":1770.83},{"text":"all","start":1770.83,"end":1770.99},{"text":"know","start":1770.99,"end":1771.23},{"text":"that","start":1771.23,"end":1771.35},{"text":"expanding","start":1771.35,"end":1771.87},{"text":"social","start":1771.87,"end":1772.19},{"text":"protection","start":1772.19,"end":1772.83},{"text":"is","start":1772.83,"end":1773.23},{"text":"essential","start":1773.23,"end":1773.79},{"text":"for","start":1773.79,"end":1774.11},{"text":"eradicating","start":1774.43,"end":1775.07},{"text":"poverty,","start":1775.07,"end":1775.47},{"text":"reducing","start":1775.47,"end":1776.03},{"text":"inequalities","start":1776.03,"end":1776.63},{"text":"and","start":1776.63,"end":1776.75},{"text":"formalizing","start":1776.75,"end":1777.47},{"text":"employment","start":1777.79,"end":1778.31},{"text":"and","start":1778.31,"end":1778.43},{"text":"enterprises,","start":1778.43,"end":1779.15},{"text":"thus","start":1779.47,"end":1779.71},{"text":"facilitating","start":1779.71,"end":1780.43},{"text":"a","start":1780.59,"end":1780.63},{"text":"just","start":1780.63,"end":1780.95},{"text":"transition","start":1780.95,"end":1781.43},{"text":"to","start":1781.43,"end":1781.51},{"text":"a","start":1781.51,"end":1781.55},{"text":"green","start":1781.55,"end":1781.83},{"text":"economy","start":1781.83,"end":1782.35},{"text":"and","start":1782.59,"end":1782.75},{"text":"promoting","start":1782.75,"end":1783.15},{"text":"gender","start":1783.15,"end":1783.47},{"text":"equality.","start":1783.47,"end":1783.95}]},{"text":"This recognition was also in the Compromiso de Sevilla, the two percentage point on social protection as agreed language.","start":1784.19,"end":1790.79,"topics":[{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."}],"words":[{"text":"This","start":1784.19,"end":1784.43},{"text":"recognition","start":1784.43,"end":1785.15},{"text":"was","start":1785.67,"end":1785.75},{"text":"also","start":1785.75,"end":1786.07},{"text":"in","start":1786.07,"end":1786.23},{"text":"the","start":1786.23,"end":1786.39},{"text":"Compromiso","start":1786.63,"end":1787.19},{"text":"de","start":1787.19,"end":1787.27},{"text":"Sevilla,","start":1787.27,"end":1787.67},{"text":"the","start":1787.67,"end":1787.79},{"text":"two","start":1787.79,"end":1787.95},{"text":"percentage","start":1787.95,"end":1788.39},{"text":"point","start":1788.39,"end":1788.71},{"text":"on","start":1788.71,"end":1788.79},{"text":"social","start":1788.79,"end":1789.11},{"text":"protection","start":1789.11,"end":1789.75},{"text":"as","start":1789.91,"end":1790.07},{"text":"agreed","start":1790.07,"end":1790.31},{"text":"language.","start":1790.31,"end":1790.79}]},{"text":"But despite these efforts, today only 52.4% of the global population is covered by at least one social protection benefit, per the SDG indicator 1.3.1, with 35% of the population covered by contributory social protection mechanisms and 17.3% by non-contributory mechanisms largely financed by taxes.","start":1791.35,"end":1812.71,"topics":[{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. 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Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."}],"words":[{"text":"The","start":1935.79,"end":1935.91},{"text":"truth","start":1935.91,"end":1936.23},{"text":"is","start":1936.23,"end":1936.51},{"text":"we","start":1936.51,"end":1936.67},{"text":"cannot","start":1936.67,"end":1937.15},{"text":"reach","start":1937.15,"end":1937.63},{"text":"the","start":1937.63,"end":1937.71},{"text":"sustainable","start":1937.71,"end":1938.31},{"text":"development","start":1938.31,"end":1938.87},{"text":"goals","start":1938.87,"end":1939.31},{"text":"nor","start":1939.79,"end":1940.07},{"text":"deliver","start":1940.07,"end":1940.51},{"text":"meaningful","start":1940.51,"end":1941.07},{"text":"climate","start":1941.07,"end":1941.47},{"text":"action","start":1941.47,"end":1941.87},{"text":"without","start":1941.87,"end":1942.19},{"text":"fair","start":1942.19,"end":1942.51},{"text":"and","start":1942.51,"end":1942.83},{"text":"effective","start":1942.83,"end":1943.47},{"text":"global","start":1943.63,"end":1944.03},{"text":"tax","start":1944.03,"end":1944.35},{"text":"rules.","start":1944.35,"end":1944.83}]},{"text":"It was good to hear some parties make comments recognizing this yesterday, although we think that much more ambition is still needed.","start":1945.63,"end":1954.35,"topics":[],"words":[{"text":"It","start":1945.63,"end":1945.71},{"text":"was","start":1945.71,"end":1945.87},{"text":"good","start":1945.87,"end":1946.07},{"text":"to","start":1946.07,"end":1946.23},{"text":"hear","start":1946.23,"end":1946.47},{"text":"some","start":1946.47,"end":1946.91},{"text":"parties","start":1947.23,"end":1947.71},{"text":"make","start":1947.71,"end":1948.03},{"text":"comments","start":1948.59,"end":1949.15},{"text":"recognizing","start":1949.15,"end":1949.87},{"text":"this","start":1949.87,"end":1950.11},{"text":"yesterday,","start":1950.11,"end":1950.67},{"text":"although","start":1951.15,"end":1951.79},{"text":"we","start":1951.87,"end":1952.03},{"text":"think","start":1952.03,"end":1952.35},{"text":"that","start":1952.35,"end":1952.51},{"text":"much","start":1952.51,"end":1952.91},{"text":"more","start":1952.91,"end":1953.11},{"text":"ambition","start":1953.11,"end":1953.51},{"text":"is","start":1953.51,"end":1953.63},{"text":"still","start":1953.63,"end":1953.87},{"text":"needed.","start":1953.87,"end":1954.35}]},{"text":"The global financing gap for climate and development is vast, over 300 billion US dollars annually in climate loss and damages for low-income countries alone.","start":1955.31,"end":1966.19,"topics":[{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Climate action and environmental sustainability appeared as recurring priorities tied to tax policy. Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."}],"words":[{"text":"The","start":1955.31,"end":1955.43},{"text":"global","start":1955.43,"end":1955.71},{"text":"financing","start":1955.71,"end":1956.27},{"text":"gap","start":1956.27,"end":1956.51},{"text":"for","start":1956.51,"end":1956.67},{"text":"climate","start":1956.67,"end":1957.31},{"text":"and","start":1957.31,"end":1957.43},{"text":"development","start":1957.43,"end":1958.03},{"text":"is","start":1958.03,"end":1958.19},{"text":"vast,","start":1958.19,"end":1958.59},{"text":"over","start":1958.99,"end":1959.23},{"text":"300","start":1959.23,"end":1959.75},{"text":"billion","start":1959.75,"end":1960.19},{"text":"US","start":1960.19,"end":1960.31},{"text":"dollars","start":1960.31,"end":1960.99},{"text":"annually","start":1961.55,"end":1962.03},{"text":"in","start":1962.03,"end":1962.19},{"text":"climate","start":1962.19,"end":1962.67},{"text":"loss","start":1962.67,"end":1962.99},{"text":"and","start":1962.99,"end":1963.11},{"text":"damages","start":1963.11,"end":1963.87},{"text":"for","start":1964.51,"end":1964.71},{"text":"low-income","start":1964.71,"end":1965.23},{"text":"countries","start":1965.23,"end":1965.71},{"text":"alone.","start":1965.71,"end":1966.19}]},{"text":"So the UN Framework Convention on Climate Change process is tolling because of this.","start":1967.23,"end":1972.83,"topics":[],"words":[{"text":"So","start":1967.23,"end":1967.39},{"text":"the","start":1967.39,"end":1967.51},{"text":"UN","start":1967.51,"end":1967.79},{"text":"Framework","start":1967.79,"end":1968.23},{"text":"Convention","start":1968.23,"end":1968.71},{"text":"on","start":1968.71,"end":1968.79},{"text":"Climate","start":1968.79,"end":1969.23},{"text":"Change","start":1969.23,"end":1969.71},{"text":"process","start":1970.19,"end":1970.59},{"text":"is","start":1970.59,"end":1970.75},{"text":"tolling","start":1970.75,"end":1971.15},{"text":"because","start":1971.15,"end":1971.71},{"text":"of","start":1971.79,"end":1972.11},{"text":"this.","start":1972.35,"end":1972.83}]},{"text":"and countries across board are struggling to find additional resources that would allow them to meet the already agreed financial commitments to address the ongoing climate and ecological crisis.","start":1973.51,"end":1986.15,"topics":[{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Climate action and environmental sustainability appeared as recurring priorities tied to tax policy. Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."},{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"and","start":1973.51,"end":1973.59},{"text":"countries","start":1973.59,"end":1974.07},{"text":"across","start":1974.07,"end":1974.47},{"text":"board","start":1974.47,"end":1974.87},{"text":"are","start":1974.95,"end":1975.07},{"text":"struggling","start":1975.07,"end":1975.63},{"text":"to","start":1975.63,"end":1975.71},{"text":"find","start":1975.71,"end":1976.15},{"text":"additional","start":1976.31,"end":1976.79},{"text":"resources","start":1976.79,"end":1977.43},{"text":"that","start":1977.83,"end":1978.19},{"text":"would","start":1978.19,"end":1978.39},{"text":"allow","start":1978.47,"end":1978.87},{"text":"them","start":1978.87,"end":1979.11},{"text":"to","start":1979.11,"end":1979.31},{"text":"meet","start":1979.31,"end":1979.67},{"text":"the","start":1980.07,"end":1980.19},{"text":"already","start":1980.19,"end":1980.63},{"text":"agreed","start":1980.67,"end":1981.19},{"text":"financial","start":1981.19,"end":1981.83},{"text":"commitments","start":1981.83,"end":1982.55},{"text":"to","start":1983.03,"end":1983.23},{"text":"address","start":1983.23,"end":1983.59},{"text":"the","start":1983.59,"end":1983.71},{"text":"ongoing","start":1983.75,"end":1984.27},{"text":"climate","start":1984.27,"end":1984.75},{"text":"and","start":1984.75,"end":1984.87},{"text":"ecological","start":1984.87,"end":1985.51},{"text":"crisis.","start":1985.51,"end":1986.15}]},{"text":"We would like to see a UN tax convention that sends a clear message, those who pollute and profit from climate and nature destruction must contribute the most.","start":1987.27,"end":1996.07,"topics":[{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Climate action and environmental sustainability appeared as recurring priorities tied to tax policy. Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."}],"words":[{"text":"We","start":1987.27,"end":1987.35},{"text":"would","start":1987.35,"end":1987.55},{"text":"like","start":1987.55,"end":1987.75},{"text":"to","start":1987.75,"end":1987.87},{"text":"see","start":1987.87,"end":1988.07},{"text":"a","start":1988.07,"end":1988.11},{"text":"UN","start":1988.11,"end":1988.31},{"text":"tax","start":1988.31,"end":1988.75},{"text":"convention","start":1988.75,"end":1989.27},{"text":"that","start":1989.27,"end":1989.39},{"text":"sends","start":1989.39,"end":1989.83},{"text":"a","start":1989.83,"end":1989.91},{"text":"clear","start":1989.91,"end":1990.39},{"text":"message,","start":1990.39,"end":1991.03},{"text":"those","start":1991.43,"end":1991.71},{"text":"who","start":1991.71,"end":1991.83},{"text":"pollute","start":1991.83,"end":1992.31},{"text":"and","start":1992.31,"end":1992.47},{"text":"profit","start":1992.47,"end":1992.87},{"text":"from","start":1992.87,"end":1993.11},{"text":"climate","start":1993.11,"end":1993.63},{"text":"and","start":1993.63,"end":1993.75},{"text":"nature","start":1993.75,"end":1994.07},{"text":"destruction","start":1994.07,"end":1994.71},{"text":"must","start":1994.71,"end":1994.99},{"text":"contribute","start":1994.99,"end":1995.55},{"text":"the","start":1995.55,"end":1995.67},{"text":"most.","start":1995.67,"end":1996.07}]},{"text":"This reflects not only a matter of fairness, but also public will.","start":1997.35,"end":2002.31,"topics":[],"words":[{"text":"This","start":1997.35,"end":1997.67},{"text":"reflects","start":1997.67,"end":1998.23},{"text":"not","start":1998.31,"end":1998.63},{"text":"only","start":1998.79,"end":1999.23},{"text":"a","start":1999.23,"end":1999.27},{"text":"matter","start":1999.27,"end":1999.59},{"text":"of","start":1999.59,"end":1999.67},{"text":"fairness,","start":1999.67,"end":2000.15},{"text":"but","start":2000.15,"end":2000.39},{"text":"also","start":2000.39,"end":2000.95},{"text":"public","start":2001.43,"end":2001.91},{"text":"will.","start":2001.91,"end":2002.31}]},{"text":"A recent poll across 13 countries representing close to half of the world's population show over 85% of people supporting higher taxes on the super-rich and polluting oil and gas corporations to help increase government spending on sustainable development and climate impacts.","start":2003.03,"end":2023.19,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."},{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. 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would therefore like to add one word to this list of all the above mentioned values, and that word is 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must insist that the ultimate predictability is that for every human being and of the sort is of the sort that only the well-functioning and properly funded state can provide, clean water to drink, a living wage, working hospitals and a school for your kids, the protection of democratic liberties and a planet to live upon.","start":2258.23,"end":2283.31,"topics":[{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. 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Speakers discussed using tax cooperation to finance adaptation, resilience, loss and damage, and proposed tools such as environmental taxes and polluter-pays approaches for high-emitting sectors and actors."}],"words":[{"text":"I","start":2258.23,"end":2258.39},{"text":"must","start":2258.39,"end":2258.71},{"text":"insist","start":2258.71,"end":2259.43},{"text":"that","start":2259.51,"end":2259.71},{"text":"the","start":2259.71,"end":2259.79},{"text":"ultimate","start":2259.79,"end":2260.31},{"text":"predictability","start":2260.31,"end":2261.19},{"text":"is","start":2261.75,"end":2261.99},{"text":"that","start":2261.99,"end":2262.23},{"text":"for","start":2262.23,"end":2262.39},{"text":"every","start":2262.39,"end":2262.71},{"text":"human","start":2262.71,"end":2263.03},{"text":"being","start":2263.03,"end":2263.51},{"text":"and","start":2264.31,"end":2264.55},{"text":"of","start":2264.55,"end":2264.63},{"text":"the","start":2264.63,"end":2264.71},{"text":"sort","start":2264.71,"end":2265.19},{"text":"is","start":2265.83,"end":2266.03},{"text":"of","start":2266.03,"end":2266.11},{"text":"the","start":2266.11,"end":2266.23},{"text":"sort","start":2266.23,"end":2266.47},{"text":"that","start":2266.47,"end":2266.63},{"text":"only","start":2266.63,"end":2267.11},{"text":"the","start":2267.11,"end":2267.31},{"text":"well-functioning","start":2267.31,"end":2268.23},{"text":"and","start":2268.79,"end":2268.91},{"text":"properly","start":2268.91,"end":2269.35},{"text":"funded","start":2269.35,"end":2269.75},{"text":"state","start":2269.75,"end":2270.15},{"text":"can","start":2270.15,"end":2270.43},{"text":"provide,","start":2270.43,"end":2270.95},{"text":"clean","start":2272.07,"end":2272.47},{"text":"water","start":2272.47,"end":2272.87},{"text":"to","start":2272.87,"end":2272.95},{"text":"drink,","start":2272.95,"end":2273.43},{"text":"a","start":2274.07,"end":2274.15},{"text":"living","start":2274.15,"end":2274.55},{"text":"wage,","start":2274.55,"end":2275.03},{"text":"working","start":2275.95,"end":2276.27},{"text":"hospitals","start":2276.27,"end":2277.07},{"text":"and","start":2277.39,"end":2277.55},{"text":"a","start":2277.55,"end":2277.63},{"text":"school","start":2277.63,"end":2278.03},{"text":"for","start":2278.03,"end":2278.15},{"text":"your","start":2278.15,"end":2278.27},{"text":"kids,","start":2278.27,"end":2278.75},{"text":"the","start":2279.79,"end":2279.91},{"text":"protection","start":2279.91,"end":2280.47},{"text":"of","start":2280.47,"end":2280.59},{"text":"democratic","start":2280.59,"end":2281.15},{"text":"liberties","start":2281.15,"end":2281.79},{"text":"and","start":2282.03,"end":2282.15},{"text":"a","start":2282.15,"end":2282.19},{"text":"planet","start":2282.19,"end":2282.71},{"text":"to","start":2282.71,"end":2282.79},{"text":"live","start":2282.79,"end":2282.95},{"text":"upon.","start":2282.95,"end":2283.31}]},{"text":"We need delegates, a convention that supports this predictability.","start":2283.95,"end":2288.67,"topics":[],"words":[{"text":"We","start":2283.95,"end":2284.15},{"text":"need","start":2284.15,"end":2284.67},{"text":"delegates,","start":2285.07,"end":2285.63},{"text":"a","start":2285.71,"end":2285.79},{"text":"convention","start":2285.79,"end":2286.51},{"text":"that","start":2286.83,"end":2286.95},{"text":"supports","start":2286.95,"end":2287.55},{"text":"this","start":2287.55,"end":2287.87},{"text":"predictability.","start":2287.87,"end":2288.67}]},{"text":"So we need a convention that explicitly acknowledged the role of tax financing in sustainable development across its three pillars, economic, social and environmental.","start":2289.71,"end":2300.99,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary 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let's make the tax system predictable again.","start":2301.55,"end":2304.83,"topics":[],"words":[{"text":"Delegates,","start":2301.55,"end":2302.11},{"text":"let's","start":2302.55,"end":2302.83},{"text":"make","start":2302.83,"end":2303.15},{"text":"the","start":2303.15,"end":2303.27},{"text":"tax","start":2303.27,"end":2303.67},{"text":"system","start":2303.67,"end":2303.99},{"text":"predictable","start":2303.99,"end":2304.43},{"text":"again.","start":2304.43,"end":2304.83}]},{"text":"Thank you.","start":2305.47,"end":2305.79,"topics":[],"words":[{"text":"Thank","start":2305.47,"end":2305.67},{"text":"you.","start":2305.67,"end":2305.79}]}]}],"speaker":{"name":null,"affiliation":"PSI","affiliation_full":"PSI","group":null,"function":"Representative"}},{"statement_number":30,"start":2313.07,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=2314","paragraphs":[{"sentences":[{"text":"Thank 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floor.","start":2322.59,"end":2323.87,"topics":[],"words":[{"text":"Thank","start":2322.59,"end":2322.75},{"text":"you,","start":2322.75,"end":2322.83},{"text":"Chair,","start":2322.83,"end":2323.15},{"text":"for","start":2323.15,"end":2323.31},{"text":"the","start":2323.31,"end":2323.39},{"text":"floor.","start":2323.39,"end":2323.87}]},{"text":"My name is Alexa Dominique, and I'm a member of the Demond Foundation.","start":2323.95,"end":2327.03,"topics":[],"words":[{"text":"My","start":2323.95,"end":2324.07},{"text":"name","start":2324.07,"end":2324.31},{"text":"is","start":2324.31,"end":2324.43},{"text":"Alexa","start":2324.43,"end":2324.75},{"text":"Dominique,","start":2324.75,"end":2325.23},{"text":"and","start":2325.23,"end":2325.35},{"text":"I'm","start":2325.35,"end":2325.55},{"text":"a","start":2325.55,"end":2325.59},{"text":"member","start":2325.59,"end":2325.83},{"text":"of","start":2325.83,"end":2325.95},{"text":"the","start":2325.95,"end":2326.03},{"text":"Demond","start":2326.03,"end":2326.39},{"text":"Foundation.","start":2326.39,"end":2327.03}]},{"text":"I'm speaking on behalf of the FFD Children and Youth Constituency, a major group for children and youth.","start":2327.03,"end":2332.19,"topics":[],"words":[{"text":"I'm","start":2327.03,"end":2327.23},{"text":"speaking","start":2327.23,"end":2327.55},{"text":"on","start":2327.55,"end":2327.63},{"text":"behalf","start":2327.63,"end":2327.99},{"text":"of","start":2327.99,"end":2328.11},{"text":"the","start":2328.11,"end":2328.31},{"text":"FFD","start":2328.31,"end":2328.83},{"text":"Children","start":2328.83,"end":2329.27},{"text":"and","start":2329.27,"end":2329.47},{"text":"Youth","start":2329.47,"end":2329.63},{"text":"Constituency,","start":2329.63,"end":2330.43},{"text":"a","start":2330.75,"end":2330.83},{"text":"major","start":2330.83,"end":2331.15},{"text":"group","start":2331.15,"end":2331.35},{"text":"for","start":2331.35,"end":2331.47},{"text":"children","start":2331.47,"end":2331.83},{"text":"and","start":2331.83,"end":2331.95},{"text":"youth.","start":2331.95,"end":2332.19}]},{"text":"Chair, sustainable development is a promise made to our generation, and tax justice is essential to fulfill it.","start":2332.59,"end":2338.11,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."}],"words":[{"text":"We","start":2570.35,"end":2570.39},{"text":"must","start":2570.39,"end":2570.71},{"text":"seize","start":2570.71,"end":2570.91},{"text":"this","start":2570.91,"end":2571.15},{"text":"moment","start":2571.15,"end":2571.71},{"text":"to","start":2571.87,"end":2572.03},{"text":"create","start":2572.03,"end":2572.43},{"text":"a","start":2572.43,"end":2572.51},{"text":"convention","start":2572.51,"end":2573.15},{"text":"that","start":2573.15,"end":2573.35},{"text":"supports","start":2573.35,"end":2573.83},{"text":"social","start":2573.83,"end":2574.07},{"text":"development","start":2574.07,"end":2574.83},{"text":"in","start":2575.23,"end":2575.55},{"text":"its","start":2575.55,"end":2575.95},{"text":"three","start":2575.95,"end":2576.11},{"text":"dimensions,","start":2576.11,"end":2577.23},{"text":"economic,","start":2577.43,"end":2577.95},{"text":"social","start":2577.95,"end":2578.51},{"text":"and","start":2578.51,"end":2578.63},{"text":"environmental.","start":2578.63,"end":2579.55}]},{"text":"For Africa, this means ensuring that the new framework convention addresses illicit financial flows and tax avoidance, which strip our continent of the resources needed to invest in health, education and climate resilience.","start":2580.27,"end":2595.95,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Illicit Financial Flows","description":"Speakers repeatedly raised the need for better access to tax information, stronger exchange of information, and action against illicit financial flows and tax abuse. 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Indeed, I also wanted to speak in support of the issue raised by Canada.","start":3124.39,"end":3135.67,"topics":[],"words":[{"text":"Chairman.","start":3124.39,"end":3125.35},{"text":"Indeed,","start":3128.87,"end":3129.51},{"text":"I","start":3129.99,"end":3130.15},{"text":"also","start":3130.15,"end":3130.47},{"text":"wanted","start":3130.47,"end":3130.79},{"text":"to","start":3130.79,"end":3131.19},{"text":"speak","start":3131.19,"end":3131.91},{"text":"in","start":3133.35,"end":3133.59},{"text":"support","start":3133.59,"end":3133.99},{"text":"of","start":3133.99,"end":3134.07},{"text":"the","start":3134.07,"end":3134.19},{"text":"issue","start":3134.19,"end":3134.47},{"text":"raised","start":3134.47,"end":3134.79},{"text":"by","start":3134.79,"end":3135.03},{"text":"Canada.","start":3135.03,"end":3135.67}]},{"text":"on the addition that was made in the language at the beginning of the sentence.","start":3137.07,"end":3142.67,"topics":[],"words":[{"text":"on","start":3137.07,"end":3137.23},{"text":"the","start":3137.23,"end":3137.39},{"text":"addition","start":3137.39,"end":3138.11},{"text":"that","start":3138.59,"end":3138.75},{"text":"was","start":3138.75,"end":3138.99},{"text":"made","start":3138.99,"end":3139.55},{"text":"in","start":3139.95,"end":3140.19},{"text":"the","start":3140.19,"end":3140.35},{"text":"language","start":3140.35,"end":3140.83},{"text":"at","start":3140.83,"end":3140.91},{"text":"the","start":3140.91,"end":3140.99},{"text":"beginning","start":3140.99,"end":3141.39},{"text":"of","start":3141.39,"end":3141.55},{"text":"the","start":3141.55,"end":3141.79},{"text":"sentence.","start":3141.79,"end":3142.67}]},{"text":"And I think that it's important for States to know very precisely what they're committing to in this wording.","start":3143.55,"end":3153.31,"topics":[],"words":[{"text":"And","start":3143.55,"end":3143.83},{"text":"I","start":3143.83,"end":3144.03},{"text":"think","start":3145.15,"end":3145.63},{"text":"that","start":3145.63,"end":3146.03},{"text":"it's","start":3146.03,"end":3146.27},{"text":"important","start":3146.27,"end":3146.91},{"text":"for","start":3146.91,"end":3147.23},{"text":"States","start":3147.23,"end":3147.79},{"text":"to","start":3147.79,"end":3147.99},{"text":"know","start":3147.99,"end":3148.51},{"text":"very","start":3148.51,"end":3148.91},{"text":"precisely","start":3148.91,"end":3149.95},{"text":"what","start":3150.87,"end":3151.15},{"text":"they're","start":3151.15,"end":3151.31},{"text":"committing","start":3151.31,"end":3151.79},{"text":"to","start":3151.79,"end":3152.19},{"text":"in","start":3152.27,"end":3152.51},{"text":"this","start":3152.51,"end":3152.75},{"text":"wording.","start":3152.75,"end":3153.31}]},{"text":"It seems to me to be very important to ensure that there's a clarification about the addition, which indeed deviates from what we initially saw.","start":3154.11,"end":3165.23,"topics":[],"words":[{"text":"It","start":3154.11,"end":3154.27},{"text":"seems","start":3154.27,"end":3154.51},{"text":"to","start":3154.51,"end":3154.59},{"text":"me","start":3154.59,"end":3154.75},{"text":"to","start":3154.75,"end":3154.99},{"text":"be","start":3154.99,"end":3155.31},{"text":"very","start":3155.31,"end":3155.71},{"text":"important","start":3155.71,"end":3156.75},{"text":"to","start":3157.95,"end":3158.35},{"text":"ensure","start":3158.35,"end":3158.75},{"text":"that","start":3158.75,"end":3158.99},{"text":"there's","start":3159.07,"end":3159.39},{"text":"a","start":3159.39,"end":3159.43},{"text":"clarification","start":3159.43,"end":3160.35},{"text":"about","start":3160.35,"end":3160.67},{"text":"the","start":3160.67,"end":3160.83},{"text":"addition,","start":3160.83,"end":3161.79},{"text":"which","start":3162.39,"end":3162.59},{"text":"indeed","start":3162.59,"end":3163.03},{"text":"deviates","start":3163.03,"end":3163.79},{"text":"from","start":3163.79,"end":3164.03},{"text":"what","start":3164.03,"end":3164.19},{"text":"we","start":3164.19,"end":3164.39},{"text":"initially","start":3164.39,"end":3164.83},{"text":"saw.","start":3164.83,"end":3165.23}]},{"text":"Turning now to sustainable development, here I've also heard interventions by various parties on the desire to translate into practical terms these goals.","start":3167.91,"end":3181.67,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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are the same goals and principles that were already mentioned in the terms of reference.","start":3500.03,"end":3506.19,"topics":[],"words":[{"text":"These","start":3500.03,"end":3500.43},{"text":"are","start":3500.43,"end":3500.51},{"text":"the","start":3500.51,"end":3500.63},{"text":"same","start":3500.63,"end":3501.07},{"text":"goals","start":3501.39,"end":3502.03},{"text":"and","start":3502.75,"end":3502.99},{"text":"principles","start":3502.99,"end":3503.59},{"text":"that","start":3503.59,"end":3503.71},{"text":"were","start":3503.71,"end":3503.83},{"text":"already","start":3503.83,"end":3504.19},{"text":"mentioned","start":3504.19,"end":3504.67},{"text":"in","start":3504.67,"end":3504.75},{"text":"the","start":3504.75,"end":3504.83},{"text":"terms","start":3504.83,"end":3505.19},{"text":"of","start":3505.19,"end":3505.31},{"text":"reference.","start":3505.31,"end":3506.19}]},{"text":"We're just wondering about the reasons that led to the addition of this wording into the preamble 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is something that we are, this is what we are wondering about.","start":3526.57,"end":3530.49,"topics":[],"words":[{"text":"It","start":3526.57,"end":3526.65},{"text":"is","start":3526.65,"end":3526.85},{"text":"something","start":3526.85,"end":3527.29},{"text":"that","start":3527.29,"end":3527.45},{"text":"we","start":3527.45,"end":3527.77},{"text":"are,","start":3527.77,"end":3528.17},{"text":"this","start":3528.17,"end":3528.33},{"text":"is","start":3528.33,"end":3528.45},{"text":"what","start":3528.45,"end":3528.61},{"text":"we","start":3528.61,"end":3528.73},{"text":"are","start":3528.73,"end":3529.05},{"text":"wondering","start":3529.53,"end":3530.01},{"text":"about.","start":3530.01,"end":3530.49}]},{"text":"I would be grateful if other delegates would like to chime in on this 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people have a better understanding of the matter than us, then perhaps they could help us to clear these doubts that we 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you very much for listening.","start":3574.43,"end":3575.71,"topics":[],"words":[{"text":"Thank","start":3574.43,"end":3574.63},{"text":"you","start":3574.63,"end":3574.71},{"text":"very","start":3574.71,"end":3574.87},{"text":"much","start":3574.87,"end":3575.11},{"text":"for","start":3575.11,"end":3575.23},{"text":"listening.","start":3575.23,"end":3575.71}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":42,"start":3577.39,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=3578","paragraphs":[{"sentences":[{"text":"Thank you.","start":3577.39,"end":3577.79,"topics":[],"words":[{"text":"Thank","start":3577.39,"end":3577.63},{"text":"you.","start":3577.63,"end":3577.79}]},{"text":"Thank you, delegate of 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that is our thoughts on this matter.","start":3747.27,"end":3750.11,"topics":[],"words":[{"text":"So","start":3747.27,"end":3747.51},{"text":"that","start":3747.51,"end":3748.03},{"text":"is","start":3748.03,"end":3748.23},{"text":"our","start":3748.23,"end":3748.71},{"text":"thoughts","start":3748.71,"end":3749.11},{"text":"on","start":3749.11,"end":3749.27},{"text":"this","start":3749.27,"end":3749.67},{"text":"matter.","start":3749.83,"end":3750.11}]},{"text":"Thank you so much.","start":3750.11,"end":3750.71,"topics":[],"words":[{"text":"Thank","start":3750.11,"end":3750.31},{"text":"you","start":3750.31,"end":3750.39},{"text":"so","start":3750.39,"end":3750.55},{"text":"much.","start":3750.55,"end":3750.71}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":44,"start":3754.87,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=3755","paragraphs":[{"sentences":[{"text":"Thank 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Chair.","start":3761.51,"end":3763.11,"topics":[],"words":[{"text":"I","start":3761.51,"end":3761.59},{"text":"thank","start":3761.59,"end":3761.83},{"text":"you","start":3761.83,"end":3761.91},{"text":"very","start":3761.91,"end":3762.55},{"text":"much,","start":3762.55,"end":3762.83},{"text":"Chair.","start":3762.83,"end":3763.11}]},{"text":"And I also want to Thank colleagues from France and Canada for the issues they have raised and providing opportunity for delegates to respond to those 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me start by saying that Nigeria, we align with the comments from India, but in addition to that, I think it's important we put this issue of taxation and SDG into context.","start":3779.51,"end":3796.03,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. Many speakers said the tax framework should be designed so that its rules actively support long-term development outcomes rather than treating sustainability as a secondary objective."},{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"Let","start":3779.51,"end":3779.75},{"text":"me","start":3779.75,"end":3780.07},{"text":"start","start":3780.07,"end":3780.47},{"text":"by","start":3780.47,"end":3780.71},{"text":"saying","start":3780.71,"end":3781.03},{"text":"that","start":3781.03,"end":3781.27},{"text":"Nigeria,","start":3781.27,"end":3781.95},{"text":"we","start":3782.47,"end":3782.63},{"text":"align","start":3782.63,"end":3782.95},{"text":"with","start":3782.95,"end":3783.15},{"text":"the","start":3783.91,"end":3783.99},{"text":"comments","start":3783.99,"end":3784.63},{"text":"from","start":3784.79,"end":3785.03},{"text":"India,","start":3785.03,"end":3785.51},{"text":"but","start":3786.15,"end":3786.47},{"text":"in","start":3786.47,"end":3786.63},{"text":"addition","start":3786.63,"end":3787.19},{"text":"to","start":3787.19,"end":3787.43},{"text":"that,","start":3787.43,"end":3787.99},{"text":"I","start":3789.19,"end":3789.27},{"text":"think","start":3789.27,"end":3789.43},{"text":"it's","start":3789.43,"end":3789.67},{"text":"important","start":3789.67,"end":3790.19},{"text":"we","start":3790.19,"end":3790.39},{"text":"put","start":3790.47,"end":3790.91},{"text":"this","start":3790.91,"end":3791.27},{"text":"issue","start":3792.27,"end":3792.83},{"text":"of","start":3792.83,"end":3793.07},{"text":"taxation","start":3793.07,"end":3793.75},{"text":"and","start":3793.75,"end":3793.95},{"text":"SDG","start":3793.95,"end":3794.59},{"text":"into","start":3794.67,"end":3795.23},{"text":"context.","start":3795.23,"end":3796.03}]},{"text":"And the context actually starts from the Addis Ababa declaration on domestic revenue mobilization.","start":3796.99,"end":3807.87,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"And","start":3796.99,"end":3797.51},{"text":"the","start":3797.51,"end":3797.59},{"text":"context","start":3797.59,"end":3798.07},{"text":"actually","start":3798.07,"end":3798.43},{"text":"starts","start":3798.43,"end":3798.83},{"text":"from","start":3798.83,"end":3799.07},{"text":"the","start":3799.07,"end":3799.27},{"text":"Addis","start":3800.67,"end":3801.15},{"text":"Ababa","start":3801.99,"end":3802.43},{"text":"declaration","start":3802.59,"end":3803.47},{"text":"on","start":3803.67,"end":3803.87},{"text":"domestic","start":3806.35,"end":3806.79},{"text":"revenue","start":3806.79,"end":3807.15},{"text":"mobilization.","start":3807.15,"end":3807.87}]},{"text":"Of course, we also know the story behind that, which was the need to enable developing countries to actually use revenue generated from within their tax system in a sustainable way to finance development.","start":3808.27,"end":3827.11,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"Of","start":3808.27,"end":3808.79},{"text":"course,","start":3808.79,"end":3809.47},{"text":"we","start":3809.47,"end":3809.59},{"text":"also","start":3809.59,"end":3809.79},{"text":"know","start":3809.79,"end":3809.95},{"text":"the","start":3809.95,"end":3810.07},{"text":"story","start":3810.07,"end":3810.55},{"text":"behind","start":3810.55,"end":3811.03},{"text":"that,","start":3811.03,"end":3811.31},{"text":"which","start":3811.55,"end":3811.79},{"text":"was","start":3811.79,"end":3812.11},{"text":"the","start":3813.07,"end":3813.23},{"text":"need","start":3813.23,"end":3813.55},{"text":"to","start":3813.71,"end":3813.91},{"text":"enable","start":3813.91,"end":3814.31},{"text":"developing","start":3814.31,"end":3814.75},{"text":"countries","start":3814.75,"end":3815.23},{"text":"to","start":3815.23,"end":3815.63},{"text":"actually","start":3816.43,"end":3816.91},{"text":"use","start":3816.91,"end":3817.39},{"text":"revenue","start":3818.47,"end":3819.19},{"text":"generated","start":3819.51,"end":3820.15},{"text":"from","start":3820.15,"end":3820.55},{"text":"within","start":3820.71,"end":3820.99},{"text":"their","start":3820.99,"end":3821.11},{"text":"tax","start":3821.11,"end":3821.47},{"text":"system","start":3821.47,"end":3821.91},{"text":"in","start":3822.71,"end":3822.95},{"text":"a","start":3822.95,"end":3822.99},{"text":"sustainable","start":3822.99,"end":3823.75},{"text":"way","start":3823.75,"end":3824.07},{"text":"to","start":3824.07,"end":3824.63},{"text":"finance","start":3824.63,"end":3825.35},{"text":"development.","start":3826.31,"end":3827.11}]},{"text":"Now, as to the specific connection, we believe that the framework convention is not the document and the place to begin to elaborate this discussion, but generally we know that Tax is directly related to issue of domestic revenue mobilization.","start":3828.15,"end":3852.55,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"Now,","start":3828.15,"end":3828.55},{"text":"as","start":3829.27,"end":3829.55},{"text":"to","start":3829.55,"end":3830.15},{"text":"the","start":3831.43,"end":3831.79},{"text":"specific","start":3831.79,"end":3832.43},{"text":"connection,","start":3832.43,"end":3832.95},{"text":"we","start":3834.31,"end":3834.63},{"text":"believe","start":3834.63,"end":3835.03},{"text":"that","start":3835.03,"end":3835.43},{"text":"the","start":3835.83,"end":3835.95},{"text":"framework","start":3835.95,"end":3836.39},{"text":"convention","start":3836.39,"end":3836.95},{"text":"is","start":3836.95,"end":3837.11},{"text":"not","start":3837.11,"end":3837.43},{"text":"the","start":3837.79,"end":3837.87},{"text":"document","start":3837.99,"end":3838.67},{"text":"and","start":3838.67,"end":3838.83},{"text":"the","start":3838.83,"end":3838.91},{"text":"place","start":3838.91,"end":3839.35},{"text":"to","start":3839.35,"end":3839.51},{"text":"begin","start":3839.51,"end":3839.99},{"text":"to","start":3839.99,"end":3840.39},{"text":"elaborate","start":3841.47,"end":3842.07},{"text":"this","start":3842.07,"end":3842.35},{"text":"discussion,","start":3842.35,"end":3843.03},{"text":"but","start":3843.35,"end":3843.91},{"text":"generally","start":3843.91,"end":3844.35},{"text":"we","start":3844.35,"end":3844.55},{"text":"know","start":3844.55,"end":3844.95},{"text":"that","start":3844.95,"end":3845.43},{"text":"Tax","start":3847.67,"end":3848.15},{"text":"is","start":3848.63,"end":3848.79},{"text":"directly","start":3848.79,"end":3849.59},{"text":"related","start":3849.83,"end":3850.35},{"text":"to","start":3850.35,"end":3850.55},{"text":"issue","start":3850.59,"end":3850.79},{"text":"of","start":3850.79,"end":3850.87},{"text":"domestic","start":3850.87,"end":3851.35},{"text":"revenue","start":3851.35,"end":3851.71},{"text":"mobilization.","start":3851.71,"end":3852.55}]},{"text":"And the ability of states to mobilize domestic revenue depends on a number of factors within the tax system, which includes issues of taxing rights, which includes the issue of ability to have access to timely information by way of exchange of tax information, which includes ability to appropriately and timely dispense with tax disputes.","start":3853.27,"end":3887.51,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. 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multinational corporations and high net worth individuals have not paid their fair share of taxes, and this has been because current tax rules majorly allocate taxing rights to countries where whose corporations or persons, or these persons who are usually high net worth individuals are residents.","start":4446.75,"end":4471.63,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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there are any additional concerns regarding fair allocation of tax and rights that should be addressed in the article of that article of the framework convention.","start":4806.11,"end":4814.91,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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generally that's what we looked at and these are the questions that came out of it which we want to discuss as a 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rights.","start":4835.51,"end":4843.59,"topics":[],"words":[{"text":"So","start":4835.51,"end":4835.67},{"text":"now","start":4835.67,"end":4835.91},{"text":"the","start":4835.91,"end":4835.99},{"text":"floor","start":4835.99,"end":4836.31},{"text":"is","start":4836.31,"end":4836.47},{"text":"opened","start":4836.47,"end":4836.95},{"text":"for","start":4836.95,"end":4837.67},{"text":"comments","start":4839.59,"end":4839.99},{"text":"and","start":4839.99,"end":4840.15},{"text":"interventions","start":4840.15,"end":4840.95},{"text":"on","start":4840.95,"end":4841.27},{"text":"the","start":4841.31,"end":4841.39},{"text":"fair","start":4841.75,"end":4842.11},{"text":"allocation","start":4842.11,"end":4842.59},{"text":"of","start":4842.59,"end":4842.71},{"text":"taxing","start":4842.71,"end":4843.11},{"text":"rights.","start":4843.11,"end":4843.59}]},{"text":"of Nigeria, followed by India.","start":4891.31,"end":4892.99,"topics":[],"words":[{"text":"of","start":4891.31,"end":4891.55},{"text":"Nigeria,","start":4891.55,"end":4892.11},{"text":"followed","start":4892.19,"end":4892.43},{"text":"by","start":4892.43,"end":4892.59},{"text":"India.","start":4892.59,"end":4892.99}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":55,"start":4896.43,"pageUrl":"/en/asset/k1n/k1n6tfw2oe?t=4897","paragraphs":[{"sentences":[{"text":"Thank you, Chair, and thanks the co-leads for the 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we do not expect that the items or the issues will be exhaustive because we cannot sit here in 2025 and see into what happens in 2030 or 2040 and be able to 100% sure and begin to 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we should be careful to ensure that such items mentioned or listed listing them should be 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we began the commitment with a very short statement, that fair allocation of taxation rights, including equitable taxation of multinational enterprises.","start":5314.47,"end":5324.63,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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therefore, we should not try to, we believe that we should not try to tie down this commitment in too much explanation and too much of words and 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over the past year and a half that we have been doing this work, there are certain phrases that we have agreed 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agreed upon phrases like where economic activity occurs, value is created, or where revenues are generated.","start":5384.55,"end":5392.15,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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and then we have gone on to say over here, we've talked of economic efficiency, tax neutrality, simplicity, 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mean, there are so many words, each of which will have different meanings.","start":5422.47,"end":5426.31,"topics":[],"words":[{"text":"I","start":5422.47,"end":5422.51},{"text":"mean,","start":5422.51,"end":5422.79},{"text":"there","start":5422.79,"end":5422.95},{"text":"are","start":5422.95,"end":5423.03},{"text":"so","start":5423.03,"end":5423.35},{"text":"many","start":5423.35,"end":5423.59},{"text":"words,","start":5423.59,"end":5424.07},{"text":"each","start":5424.23,"end":5424.63},{"text":"of","start":5424.63,"end":5424.75},{"text":"which","start":5424.75,"end":5425.03},{"text":"will","start":5425.03,"end":5425.19},{"text":"have","start":5425.19,"end":5425.43},{"text":"different","start":5425.43,"end":5425.91},{"text":"meanings.","start":5425.91,"end":5426.31}]},{"text":"And eventually, that second part of that paragraph actually belongs to the principles 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taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."}],"words":[{"text":"A","start":6047.91,"end":6047.95},{"text":"fair","start":6047.95,"end":6048.19},{"text":"allocation","start":6048.19,"end":6048.71},{"text":"of","start":6048.71,"end":6048.79},{"text":"taxing","start":6048.79,"end":6049.95},{"text":"rights","start":6049.95,"end":6050.23},{"text":"is","start":6050.23,"end":6050.39},{"text":"crucial","start":6050.39,"end":6050.79},{"text":"to","start":6050.79,"end":6050.99},{"text":"establish","start":6050.99,"end":6051.43},{"text":"the","start":6051.43,"end":6051.55},{"text":"legitimacy","start":6051.55,"end":6052.47},{"text":"of","start":6052.47,"end":6052.71},{"text":"this","start":6052.71,"end":6052.95},{"text":"instrument","start":6052.95,"end":6053.43},{"text":"we","start":6053.43,"end":6053.59},{"text":"are","start":6053.59,"end":6053.67},{"text":"discussing.","start":6053.67,"end":6054.31}]},{"text":"And we should recognize that the unfairness of current rules is, as raised by many others, one of the drivers of this process.","start":6054.95,"end":6063.11,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."}],"words":[{"text":"And","start":6054.95,"end":6055.11},{"text":"we","start":6055.11,"end":6055.23},{"text":"should","start":6055.23,"end":6055.51},{"text":"recognize","start":6055.51,"end":6056.31},{"text":"that","start":6056.95,"end":6057.19},{"text":"the","start":6057.19,"end":6057.27},{"text":"unfairness","start":6057.27,"end":6058.67},{"text":"of","start":6058.67,"end":6058.79},{"text":"current","start":6058.79,"end":6059.11},{"text":"rules","start":6059.11,"end":6059.51},{"text":"is,","start":6059.51,"end":6059.83},{"text":"as","start":6059.83,"end":6060.07},{"text":"raised","start":6060.07,"end":6060.39},{"text":"by","start":6060.39,"end":6060.47},{"text":"many","start":6060.55,"end":6060.87},{"text":"others,","start":6060.87,"end":6061.27},{"text":"one","start":6061.27,"end":6061.55},{"text":"of","start":6061.55,"end":6061.67},{"text":"the","start":6061.67,"end":6061.75},{"text":"drivers","start":6061.75,"end":6062.23},{"text":"of","start":6062.23,"end":6062.39},{"text":"this","start":6062.39,"end":6062.55},{"text":"process.","start":6062.55,"end":6063.11}]},{"text":"To understand the meaning of fairness, we need to read the convention as a whole and particularly to understand the commitments in clear relationship to the principles and objectives which are already included in the TORs.","start":6064.19,"end":6074.67,"topics":[],"words":[{"text":"To","start":6064.19,"end":6064.31},{"text":"understand","start":6064.31,"end":6064.71},{"text":"the","start":6064.71,"end":6064.79},{"text":"meaning","start":6064.79,"end":6065.03},{"text":"of","start":6065.03,"end":6065.11},{"text":"fairness,","start":6065.11,"end":6065.71},{"text":"we","start":6065.71,"end":6065.83},{"text":"need","start":6065.83,"end":6065.95},{"text":"to","start":6065.95,"end":6066.07},{"text":"read","start":6066.07,"end":6066.27},{"text":"the","start":6066.27,"end":6066.39},{"text":"convention","start":6066.39,"end":6066.91},{"text":"as","start":6066.91,"end":6067.03},{"text":"a","start":6067.03,"end":6067.07},{"text":"whole","start":6067.07,"end":6067.47},{"text":"and","start":6067.55,"end":6067.71},{"text":"particularly","start":6067.71,"end":6068.43},{"text":"to","start":6068.43,"end":6068.63},{"text":"understand","start":6068.63,"end":6069.23},{"text":"the","start":6069.31,"end":6069.47},{"text":"commitments","start":6069.47,"end":6070.07},{"text":"in","start":6070.07,"end":6070.19},{"text":"clear","start":6070.19,"end":6070.43},{"text":"relationship","start":6070.43,"end":6071.03},{"text":"to","start":6071.03,"end":6071.19},{"text":"the","start":6071.19,"end":6071.31},{"text":"principles","start":6071.31,"end":6071.79},{"text":"and","start":6071.79,"end":6071.91},{"text":"objectives","start":6071.91,"end":6072.43},{"text":"which","start":6072.43,"end":6072.67},{"text":"are","start":6072.67,"end":6072.83},{"text":"already","start":6072.83,"end":6073.19},{"text":"included","start":6073.19,"end":6073.55},{"text":"in","start":6073.55,"end":6073.71},{"text":"the","start":6073.71,"end":6073.87},{"text":"TORs.","start":6073.87,"end":6074.67}]},{"text":"In general, we consider that the principles and objectives provide an adequate guidance on how the concept of fairness should be understood, that it should further sustainable development and should contribute to the fulfillment of social, economic and cultural rights.","start":6075.39,"end":6089.15,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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This was presented as central to correcting current imbalances affecting developing and source countries."}],"words":[{"text":"To","start":6090.39,"end":6090.55},{"text":"fulfill","start":6090.55,"end":6091.03},{"text":"these","start":6091.03,"end":6091.27},{"text":"objectives","start":6091.59,"end":6092.23},{"text":"and","start":6092.55,"end":6093.03},{"text":"to","start":6093.03,"end":6093.15},{"text":"be","start":6093.15,"end":6093.27},{"text":"aligned","start":6093.27,"end":6093.59},{"text":"with","start":6093.59,"end":6093.79},{"text":"these","start":6093.79,"end":6093.91},{"text":"principles,","start":6093.91,"end":6094.63},{"text":"it","start":6094.95,"end":6095.15},{"text":"is","start":6095.15,"end":6095.31},{"text":"also","start":6095.31,"end":6095.51},{"text":"important","start":6095.51,"end":6095.99},{"text":"to","start":6095.99,"end":6096.07},{"text":"note","start":6096.07,"end":6096.27},{"text":"that","start":6096.27,"end":6096.43},{"text":"the","start":6096.43,"end":6096.55},{"text":"limitations","start":6096.55,"end":6097.19},{"text":"my","start":6097.19,"end":6097.31},{"text":"colleague","start":6097.31,"end":6097.59},{"text":"referred","start":6097.59,"end":6097.95},{"text":"to","start":6097.95,"end":6098.07},{"text":"tax","start":6098.07,"end":6098.47},{"text":"treaties","start":6098.47,"end":6098.95},{"text":"in","start":6099.19,"end":6099.35},{"text":"relation","start":6099.35,"end":6099.75},{"text":"to","start":6099.75,"end":6099.83},{"text":"multinational","start":6099.83,"end":6100.59},{"text":"enterprises","start":6100.79,"end":6101.67},{"text":"in","start":6102.39,"end":6102.55},{"text":"regards","start":6102.55,"end":6102.95},{"text":"to","start":6102.95,"end":6103.03},{"text":"taxation","start":6103.03,"end":6103.51},{"text":"at","start":6103.51,"end":6103.59},{"text":"source","start":6103.59,"end":6104.07},{"text":"are","start":6104.07,"end":6104.27},{"text":"also","start":6104.27,"end":6104.59},{"text":"applicable","start":6104.59,"end":6105.43},{"text":"in","start":6105.43,"end":6105.51},{"text":"the","start":6105.51,"end":6105.59},{"text":"case","start":6105.83,"end":6106.15},{"text":"of","start":6106.15,"end":6106.27},{"text":"personal","start":6106.27,"end":6106.71},{"text":"income","start":6106.71,"end":6107.11},{"text":"and","start":6107.19,"end":6107.43},{"text":"wealth","start":6107.43,"end":6107.67},{"text":"taxes.","start":6107.67,"end":6108.15}]},{"text":"Many tax treaties limit the possibility of extending tax residency or applying exit taxes to individuals, in a world in which there is a growing tendency for some jurisdictions to offer tax residency for high-net-worth individuals with tax benefits in exchange for investment.","start":6108.87,"end":6126.07,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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This created repeated calls for future-proof rules that move beyond traditional physical presence concepts and can address profit shifting and new forms of cross-border 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what's like broad principle-based flexibility has been thrown about.","start":6296.75,"end":6302.43,"topics":[],"words":[{"text":"So","start":6296.75,"end":6297.07},{"text":"what's","start":6297.07,"end":6297.39},{"text":"like","start":6297.39,"end":6297.71},{"text":"broad","start":6297.71,"end":6298.27},{"text":"principle-based","start":6298.35,"end":6299.47},{"text":"flexibility","start":6299.47,"end":6300.51},{"text":"has","start":6300.83,"end":6301.03},{"text":"been","start":6301.07,"end":6301.47},{"text":"thrown","start":6301.55,"end":6301.87},{"text":"about.","start":6301.87,"end":6302.43}]},{"text":"And fortunately, we go back to the terms of reference.","start":6302.43,"end":6306.51,"topics":[],"words":[{"text":"And","start":6302.43,"end":6302.83},{"text":"fortunately,","start":6303.63,"end":6304.43},{"text":"we","start":6304.43,"end":6304.59},{"text":"go","start":6304.59,"end":6304.83},{"text":"back","start":6304.83,"end":6305.03},{"text":"to","start":6305.03,"end":6305.15},{"text":"the","start":6305.15,"end":6305.27},{"text":"terms","start":6305.27,"end":6305.67},{"text":"of","start":6305.67,"end":6305.79},{"text":"reference.","start":6305.79,"end":6306.51}]},{"text":"The terms of reference have given us clear indication as to how best to frame this commitment.","start":6306.99,"end":6313.71,"topics":[],"words":[{"text":"The","start":6306.99,"end":6307.19},{"text":"terms","start":6307.19,"end":6307.55},{"text":"of","start":6307.55,"end":6307.67},{"text":"reference","start":6307.67,"end":6308.27},{"text":"have","start":6308.27,"end":6308.43},{"text":"given","start":6308.43,"end":6308.83},{"text":"us","start":6308.83,"end":6308.99},{"text":"clear","start":6308.99,"end":6309.43},{"text":"indication","start":6309.43,"end":6310.27},{"text":"as","start":6310.43,"end":6310.67},{"text":"to","start":6310.71,"end":6311.07},{"text":"how","start":6311.07,"end":6311.39},{"text":"best","start":6311.55,"end":6312.07},{"text":"to","start":6312.07,"end":6312.19},{"text":"frame","start":6312.19,"end":6312.75},{"text":"this","start":6312.75,"end":6312.99},{"text":"commitment.","start":6312.99,"end":6313.71}]},{"text":"you go to paragraph 10 of terms of reference, it's very clear.","start":6314.35,"end":6317.79,"topics":[],"words":[{"text":"you","start":6314.35,"end":6314.47},{"text":"go","start":6314.47,"end":6314.67},{"text":"to","start":6314.67,"end":6314.83},{"text":"paragraph","start":6314.83,"end":6315.31},{"text":"10","start":6315.31,"end":6315.63},{"text":"of","start":6315.63,"end":6315.79},{"text":"terms","start":6315.79,"end":6316.11},{"text":"of","start":6316.11,"end":6316.23},{"text":"reference,","start":6316.23,"end":6316.79},{"text":"it's","start":6316.79,"end":6317.07},{"text":"very","start":6317.07,"end":6317.31},{"text":"clear.","start":6317.31,"end":6317.79}]},{"text":"I think just in line with comment made by India that we should build on that paragraph 10 provisions in crafting our commitment language in the commitment section of the framework 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you go to protocol two, protocol one on cross-border services, it becomes entirely a more detailed 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the substantive tax rule that we develop as to whether they have fairly allocated taxing right between them.","start":6345.11,"end":6357.75,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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note.","start":6448.03,"end":6450.75,"topics":[],"words":[{"text":"My","start":6448.03,"end":6448.19},{"text":"comment","start":6448.19,"end":6448.47},{"text":"is","start":6448.47,"end":6448.63},{"text":"on","start":6448.63,"end":6448.75},{"text":"para","start":6448.75,"end":6448.99},{"text":"14","start":6448.99,"end":6449.43},{"text":"of","start":6449.43,"end":6449.63},{"text":"the","start":6449.63,"end":6449.75},{"text":"note.","start":6449.75,"end":6450.75}]},{"text":"This is giving taxing rights to the jurisdiction where the business activities take place.","start":6451.15,"end":6456.11,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."}],"words":[{"text":"This","start":6451.15,"end":6451.47},{"text":"is","start":6451.47,"end":6451.63},{"text":"giving","start":6451.63,"end":6451.95},{"text":"taxing","start":6451.95,"end":6452.35},{"text":"rights","start":6452.35,"end":6452.59},{"text":"to","start":6452.59,"end":6453.23},{"text":"the","start":6453.23,"end":6453.31},{"text":"jurisdiction","start":6453.31,"end":6453.87},{"text":"where","start":6453.87,"end":6454.07},{"text":"the","start":6454.07,"end":6454.19},{"text":"business","start":6454.19,"end":6454.51},{"text":"activities","start":6454.51,"end":6455.23},{"text":"take","start":6455.39,"end":6455.79},{"text":"place.","start":6455.79,"end":6456.11}]},{"text":"Now whether consumption is to be seen as a business activity for this purpose is not clear.","start":6456.75,"end":6463.95,"topics":[],"words":[{"text":"Now","start":6456.75,"end":6457.07},{"text":"whether","start":6457.47,"end":6457.95},{"text":"consumption","start":6457.95,"end":6458.91},{"text":"is","start":6459.95,"end":6460.15},{"text":"to","start":6460.15,"end":6460.27},{"text":"be","start":6460.27,"end":6460.35},{"text":"seen","start":6460.35,"end":6460.67},{"text":"as","start":6460.67,"end":6460.83},{"text":"a","start":6460.83,"end":6460.87},{"text":"business","start":6460.87,"end":6461.19},{"text":"activity","start":6461.19,"end":6461.55},{"text":"for","start":6461.55,"end":6461.71},{"text":"this","start":6461.71,"end":6461.87},{"text":"purpose","start":6461.87,"end":6462.43},{"text":"is","start":6463.15,"end":6463.39},{"text":"not","start":6463.39,"end":6463.55},{"text":"clear.","start":6463.55,"end":6463.95}]},{"text":"A better approach could be to also refer to the place or the jurisdiction where the end consumer is located for the purpose of allocation of taxing rights.","start":6464.67,"end":6473.71,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. 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floor.","start":6485.23,"end":6486.79,"topics":[],"words":[{"text":"Uh,","start":6485.23,"end":6485.27},{"text":"thank","start":6485.43,"end":6485.67},{"text":"you,","start":6485.67,"end":6485.75},{"text":"Chair,","start":6485.75,"end":6486.07},{"text":"for","start":6486.07,"end":6486.23},{"text":"the","start":6486.23,"end":6486.31},{"text":"floor.","start":6486.31,"end":6486.79}]},{"text":"My name is Arpan, and I'm speaking on behalf of the FFD Children and Youth Constituency from the Major Group for Children and 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apologize for the technical issues earlier as we are navigating various Google documents.","start":6493.91,"end":6498.47,"topics":[],"words":[{"text":"We","start":6493.91,"end":6494.07},{"text":"apologize","start":6494.07,"end":6494.67},{"text":"for","start":6494.67,"end":6494.79},{"text":"the","start":6494.79,"end":6494.87},{"text":"technical","start":6494.87,"end":6495.43},{"text":"issues","start":6495.43,"end":6495.83},{"text":"earlier","start":6495.83,"end":6496.31},{"text":"as","start":6496.31,"end":6496.47},{"text":"we","start":6496.47,"end":6496.55},{"text":"are","start":6496.55,"end":6496.63},{"text":"navigating","start":6496.63,"end":6497.19},{"text":"various","start":6497.19,"end":6497.59},{"text":"Google","start":6497.59,"end":6497.91},{"text":"documents.","start":6497.91,"end":6498.47}]},{"text":"As children and youth constituency, we want to highlight the following priorities.","start":6498.95,"end":6502.87,"topics":[],"words":[{"text":"As","start":6498.95,"end":6499.19},{"text":"children","start":6499.19,"end":6499.59},{"text":"and","start":6499.59,"end":6499.71},{"text":"youth","start":6499.75,"end":6499.99},{"text":"constituency,","start":6499.99,"end":6500.79},{"text":"we","start":6500.79,"end":6500.91},{"text":"want","start":6500.91,"end":6501.15},{"text":"to","start":6501.15,"end":6501.23},{"text":"highlight","start":6501.23,"end":6501.67},{"text":"the","start":6501.67,"end":6501.75},{"text":"following","start":6501.75,"end":6502.15},{"text":"priorities.","start":6502.15,"end":6502.87}]},{"text":"First, historically multinational corporations and high net worth individuals have not paid their fair share of tax.","start":6503.19,"end":6509.55,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."},{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."}],"words":[{"text":"First,","start":6503.19,"end":6503.67},{"text":"historically","start":6503.83,"end":6504.55},{"text":"multinational","start":6504.55,"end":6505.27},{"text":"corporations","start":6505.27,"end":6506.07},{"text":"and","start":6506.07,"end":6506.23},{"text":"high","start":6506.23,"end":6506.47},{"text":"net","start":6506.47,"end":6506.71},{"text":"worth","start":6506.71,"end":6506.87},{"text":"individuals","start":6506.87,"end":6507.59},{"text":"have","start":6507.59,"end":6507.83},{"text":"not","start":6507.83,"end":6508.07},{"text":"paid","start":6508.07,"end":6508.35},{"text":"their","start":6508.35,"end":6508.51},{"text":"fair","start":6508.51,"end":6508.79},{"text":"share","start":6508.79,"end":6509.07},{"text":"of","start":6509.07,"end":6509.19},{"text":"tax.","start":6509.19,"end":6509.55}]},{"text":"This is because current international tax rules majorly allocate taxing rights to countries where these corporations or persons are resident, often in the few countries mainly in the global north that are responsible for creation of these rules.","start":6509.91,"end":6522.79,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."}],"words":[{"text":"This","start":6509.91,"end":6510.07},{"text":"is","start":6510.07,"end":6510.23},{"text":"because","start":6510.23,"end":6510.63},{"text":"current","start":6510.63,"end":6511.03},{"text":"international","start":6511.03,"end":6511.67},{"text":"tax","start":6511.67,"end":6512.07},{"text":"rules","start":6512.07,"end":6512.47},{"text":"majorly","start":6512.71,"end":6513.27},{"text":"allocate","start":6513.27,"end":6513.79},{"text":"taxing","start":6513.79,"end":6514.15},{"text":"rights","start":6514.15,"end":6514.39},{"text":"to","start":6514.39,"end":6514.51},{"text":"countries","start":6514.51,"end":6514.91},{"text":"where","start":6514.91,"end":6515.11},{"text":"these","start":6515.11,"end":6515.35},{"text":"corporations","start":6515.35,"end":6516.15},{"text":"or","start":6516.23,"end":6516.47},{"text":"persons","start":6516.47,"end":6516.95},{"text":"are","start":6516.95,"end":6517.07},{"text":"resident,","start":6517.07,"end":6517.51},{"text":"often","start":6517.83,"end":6518.27},{"text":"in","start":6518.27,"end":6518.35},{"text":"the","start":6518.35,"end":6518.47},{"text":"few","start":6518.47,"end":6518.71},{"text":"countries","start":6518.71,"end":6519.27},{"text":"mainly","start":6519.27,"end":6519.59},{"text":"in","start":6519.59,"end":6519.67},{"text":"the","start":6519.67,"end":6519.79},{"text":"global","start":6519.79,"end":6520.15},{"text":"north","start":6520.15,"end":6520.51},{"text":"that","start":6520.55,"end":6520.75},{"text":"are","start":6520.75,"end":6520.83},{"text":"responsible","start":6520.83,"end":6521.51},{"text":"for","start":6521.51,"end":6521.67},{"text":"creation","start":6521.67,"end":6522.11},{"text":"of","start":6522.11,"end":6522.19},{"text":"these","start":6522.19,"end":6522.39},{"text":"rules.","start":6522.39,"end":6522.79}]},{"text":"On the commitment on fair allocation of taxing rights, we call upon states to consider a minimum corporate tax rate that would allow for the fair taxation of multinational enterprises and ensure that invasive strategies like profit shifting can be properly restricted.","start":6523.15,"end":6538.91,"topics":[{"key":"taxing-rights","label":"Fair Allocation of Taxing Rights","description":"Many interventions focused on how taxing rights should be distributed more fairly between jurisdictions, especially so that countries where economic activity occurs can tax the income connected to it. This was presented as central to correcting current imbalances affecting developing and source countries."},{"key":"tax-transparency","label":"Tax Transparency and Illicit Financial Flows","description":"Speakers repeatedly raised the need for better access to tax information, stronger exchange of information, and action against illicit financial flows and tax abuse. These measures were described as necessary for protecting tax bases and allowing countries to mobilize revenue effectively."}],"words":[{"text":"On","start":6523.15,"end":6523.31},{"text":"the","start":6523.31,"end":6523.43},{"text":"commitment","start":6523.43,"end":6524.03},{"text":"on","start":6524.11,"end":6524.43},{"text":"fair","start":6524.43,"end":6524.75},{"text":"allocation","start":6524.75,"end":6525.27},{"text":"of","start":6525.27,"end":6525.39},{"text":"taxing","start":6525.39,"end":6525.79},{"text":"rights,","start":6525.79,"end":6526.11},{"text":"we","start":6526.11,"end":6526.27},{"text":"call","start":6526.27,"end":6526.59},{"text":"upon","start":6526.59,"end":6526.91},{"text":"states","start":6526.91,"end":6527.23},{"text":"to","start":6527.23,"end":6527.39},{"text":"consider","start":6527.39,"end":6528.03},{"text":"a","start":6528.35,"end":6528.43},{"text":"minimum","start":6528.43,"end":6528.91},{"text":"corporate","start":6528.91,"end":6529.47},{"text":"tax","start":6529.47,"end":6529.79},{"text":"rate","start":6529.79,"end":6530.07},{"text":"that","start":6530.07,"end":6530.19},{"text":"would","start":6530.19,"end":6530.35},{"text":"allow","start":6530.35,"end":6530.83},{"text":"for","start":6531.07,"end":6531.27},{"text":"the","start":6531.27,"end":6531.35},{"text":"fair","start":6531.39,"end":6531.55},{"text":"taxation","start":6531.55,"end":6532.27},{"text":"of","start":6532.27,"end":6532.43},{"text":"multinational","start":6532.43,"end":6533.15},{"text":"enterprises","start":6533.15,"end":6533.95},{"text":"and","start":6534.19,"end":6534.43},{"text":"ensure","start":6534.43,"end":6534.91},{"text":"that","start":6534.91,"end":6535.07},{"text":"invasive","start":6535.07,"end":6535.67},{"text":"strategies","start":6535.67,"end":6536.27},{"text":"like","start":6536.27,"end":6536.47},{"text":"profit","start":6536.47,"end":6536.83},{"text":"shifting","start":6536.83,"end":6537.31},{"text":"can","start":6537.55,"end":6537.75},{"text":"be","start":6537.75,"end":6537.87},{"text":"properly","start":6537.87,"end":6538.35},{"text":"restricted.","start":6538.35,"end":6538.91}]},{"text":"Second, we call for the removal of the failed transfer pricing approach, which allows corporate entities to utilize differences in national tax systems to compromise critical domestic public resource utilization for Agenda 2030 and social safety nets.","start":6539.23,"end":6556.51,"topics":[{"key":"domestic-revenue","label":"Domestic Revenue Mobilization","description":"A major theme was the need for international tax cooperation to help countries raise more reliable domestic public revenue. Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."},{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."},{"key":"sustainable-development","label":"Sustainable Development","description":"Delegates repeatedly argued that sustainable development should be a core commitment of the convention, linked to the SDGs and understood across its economic, social, and environmental dimensions. 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a nice evening and looking forward to see you all tomorrow.","start":6633.39,"end":6636.83,"topics":[],"words":[{"text":"Have","start":6633.39,"end":6633.63},{"text":"a","start":6633.63,"end":6633.71},{"text":"nice","start":6633.71,"end":6634.11},{"text":"evening","start":6634.11,"end":6634.51},{"text":"and","start":6634.59,"end":6634.79},{"text":"looking","start":6634.83,"end":6635.07},{"text":"forward","start":6635.07,"end":6635.43},{"text":"to","start":6635.43,"end":6635.51},{"text":"see","start":6635.51,"end":6635.67},{"text":"you","start":6635.67,"end":6635.87},{"text":"all","start":6636.15,"end":6636.35},{"text":"tomorrow.","start":6636.35,"end":6636.83}]},{"text":"The meeting 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Speakers connected stronger revenue mobilization to fiscal space for financing development priorities, especially in developing countries facing budget pressures."},{"key":"state-capacities","label":"Different Capacities of States","description":"Several speakers emphasized that the convention should take account of countries' differing capacities, needs, and development levels. This included not only administrative capacity, but also structural constraints in existing tax rules that make it harder for some countries to implement and benefit from cooperation."},{"key":"tax-transparency","label":"Tax Transparency and Illicit Financial Flows","description":"Speakers repeatedly raised the need for better access to tax information, stronger exchange of information, and action against illicit financial flows and tax abuse. These measures were described as necessary for protecting tax bases and allowing countries to mobilize revenue effectively."},{"key":"social-protection","label":"Social Protection and Inequality","description":"A number of statements linked tax reform to reducing inequality and funding social protection, health, education, and other public services. Progressive taxation was presented as a way to support inclusive growth, strengthen the social contract, and deliver SDG-related social outcomes."},{"key":"digitalized-economy","label":"Taxation in a Digitalized Economy","description":"Delegates highlighted that rapid digitalization, dematerialization, and mobile business models are outpacing existing international tax rules. 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