{"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/k1p/k1pgau6j71","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/k1p/k1pgau6j71.txt","guide":"/llms.txt"},"video":{"id":"k1p/k1pgau6j71","kaltura_id":"1_pgau6j71","title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","clean_title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","url":"https://webtv.un.org/en/asset/k1p/k1pgau6j71","date":"2025-11-12T00:00:00.000Z","scheduled_time":"2025-11-12T12:00:00.000Z","status":"finished","duration":"03:19:40","category":"Agencies, Funds & Programmes","body":null,"event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1p/k1pgau6j71"},"metadata":{"summary":"The Third Session will take place at the United Nations Office in Nairobi in Kenya from 10 to 21 November 2025, with no meetings on 19 and 20 November","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\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","Agencies, Funds & Programmes"],"geographic_subject":[],"subject_topical":[],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Committee Website","url":"https://financing.desa.un.org/inc/thirdsession"},{"title":"Programme of Work","url":"https://financing.desa.un.org/sites/default/files/2025-10/A_AC.298_CRP.20%20Programme%20of%20work.pdf"},{"title":"Co-Lead’s document for Workstream 1","url":"https://financing.desa.un.org/sites/default/files/2025-10/WSI%20Co-Lead%27s%20Draft%20FC%20template%20-%2024%20Oct.pdf"}]},"transcript":{"transcript_id":"azure-llm-speech-bdde6f5f-9db7-4524-a597-3974cca1baf7","language":"en","data":[{"statement_number":1,"start":37.19,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=38","paragraphs":[{"sentences":[{"text":"Welcome back.","start":37.19,"end":37.83,"topics":[],"words":[{"text":"Welcome","start":37.19,"end":37.59},{"text":"back.","start":37.59,"end":37.83}]},{"text":"I hope everyone enjoyed the lunch break.","start":38.47,"end":40.55,"topics":[],"words":[{"text":"I","start":38.47,"end":38.63},{"text":"hope","start":38.63,"end":38.95},{"text":"everyone","start":38.95,"end":39.23},{"text":"enjoyed","start":39.23,"end":39.75},{"text":"the","start":39.75,"end":39.95},{"text":"lunch","start":39.95,"end":40.15},{"text":"break.","start":40.15,"end":40.55}]},{"text":"Now we resume our discussions on Article 8, harmful tax practices.","start":42.23,"end":47.07,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Now","start":42.23,"end":42.63},{"text":"we","start":42.71,"end":42.91},{"text":"resume","start":42.91,"end":43.27},{"text":"our","start":43.27,"end":43.43},{"text":"discussions","start":43.43,"end":44.15},{"text":"on","start":45.03,"end":45.27},{"text":"Article","start":45.27,"end":45.67},{"text":"8,","start":45.67,"end":45.99},{"text":"harmful","start":45.99,"end":46.31},{"text":"tax","start":46.31,"end":46.55},{"text":"practices.","start":46.55,"end":47.07}]},{"text":"I think we were left with some requests for the floor on this article, mainly from the stakeholders.","start":47.51,"end":54.07,"topics":[],"words":[{"text":"I","start":47.51,"end":47.59},{"text":"think","start":47.59,"end":47.91},{"text":"we","start":47.91,"end":48.07},{"text":"were","start":48.07,"end":48.23},{"text":"left","start":48.23,"end":48.59},{"text":"with","start":48.59,"end":48.75},{"text":"some","start":48.75,"end":49.35},{"text":"requests","start":49.35,"end":49.91},{"text":"for","start":49.91,"end":50.07},{"text":"the","start":50.07,"end":50.15},{"text":"floor","start":50.15,"end":50.59},{"text":"on","start":50.59,"end":50.71},{"text":"this","start":50.75,"end":50.87},{"text":"article,","start":50.87,"end":51.43},{"text":"mainly","start":51.99,"end":52.39},{"text":"from","start":52.39,"end":52.87},{"text":"the","start":53.15,"end":53.27},{"text":"stakeholders.","start":53.27,"end":54.07}]},{"text":"So now I'm handing the floor over to my colleague Daniel to proceed with the 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you.","start":61.59,"end":61.91,"topics":[],"words":[{"text":"Thank","start":61.59,"end":61.83},{"text":"you.","start":61.83,"end":61.91}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":2,"start":64.11,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=65","paragraphs":[{"sentences":[{"text":"Good afternoon and welcome back from lunch.","start":64.11,"end":66.91,"topics":[],"words":[{"text":"Good","start":64.11,"end":64.27},{"text":"afternoon","start":64.27,"end":64.91},{"text":"and","start":64.95,"end":65.35},{"text":"welcome","start":65.39,"end":65.87},{"text":"back","start":65.87,"end":66.11},{"text":"from","start":66.11,"end":66.35},{"text":"lunch.","start":66.35,"end":66.91}]},{"text":"We all know that after lunch sometimes people can get a bit woozy.","start":67.95,"end":70.99,"topics":[],"words":[{"text":"We","start":67.95,"end":68.11},{"text":"all","start":68.11,"end":68.19},{"text":"know","start":68.19,"end":68.35},{"text":"that","start":68.35,"end":68.55},{"text":"after","start":68.59,"end":68.83},{"text":"lunch","start":68.83,"end":69.03},{"text":"sometimes","start":69.03,"end":69.51},{"text":"people","start":69.51,"end":69.71},{"text":"can","start":69.71,"end":69.91},{"text":"get","start":69.91,"end":70.15},{"text":"a","start":70.15,"end":70.19},{"text":"bit","start":70.19,"end":70.51},{"text":"woozy.","start":70.51,"end":70.99}]},{"text":"So I'll try not to put you to sleep.","start":71.39,"end":73.47,"topics":[],"words":[{"text":"So","start":71.39,"end":71.71},{"text":"I'll","start":71.71,"end":71.95},{"text":"try","start":71.95,"end":72.27},{"text":"not","start":72.27,"end":72.47},{"text":"to","start":72.47,"end":72.59},{"text":"put","start":72.59,"end":72.83},{"text":"you","start":72.83,"end":72.91},{"text":"to","start":72.91,"end":73.03},{"text":"sleep.","start":73.03,"end":73.47}]},{"text":"And you also try not to put me to sleep.","start":74.11,"end":76.27,"topics":[],"words":[{"text":"And","start":74.11,"end":74.27},{"text":"you","start":74.27,"end":74.39},{"text":"also","start":74.39,"end":74.67},{"text":"try","start":74.67,"end":74.91},{"text":"not","start":74.91,"end":75.07},{"text":"to","start":75.07,"end":75.15},{"text":"put","start":75.15,"end":75.43},{"text":"me","start":75.43,"end":75.79},{"text":"to","start":75.79,"end":75.91},{"text":"sleep.","start":75.91,"end":76.27}]},{"text":"I think that's a good compromise that we can have.","start":76.83,"end":79.79,"topics":[],"words":[{"text":"I","start":76.83,"end":76.95},{"text":"think","start":76.95,"end":77.27},{"text":"that's","start":77.31,"end":78.31},{"text":"a","start":78.31,"end":78.35},{"text":"good","start":78.35,"end":78.59},{"text":"compromise","start":78.59,"end":79.15},{"text":"that","start":79.15,"end":79.27},{"text":"we","start":79.27,"end":79.39},{"text":"can","start":79.39,"end":79.55},{"text":"have.","start":79.55,"end":79.79}]},{"text":"And so that we want to invite AS to address us, please.","start":80.99,"end":88.67,"topics":[],"words":[{"text":"And","start":80.99,"end":81.47},{"text":"so","start":81.87,"end":82.27},{"text":"that","start":82.35,"end":82.67},{"text":"we","start":82.67,"end":82.83},{"text":"want","start":82.83,"end":83.19},{"text":"to","start":83.19,"end":83.27},{"text":"invite","start":84.03,"end":84.67},{"text":"AS","start":84.67,"end":84.75},{"text":"to","start":85.15,"end":85.23},{"text":"address","start":85.27,"end":85.79},{"text":"us,","start":87.59,"end":88.19},{"text":"please.","start":88.31,"end":88.67}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":3,"start":91.67,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=92","paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. Chair.","start":91.67,"end":93.39,"topics":[],"words":[{"text":"Thank","start":91.67,"end":91.91},{"text":"you","start":91.91,"end":91.99},{"text":"very","start":91.99,"end":92.19},{"text":"much,","start":92.19,"end":92.51},{"text":"Mr.","start":92.51,"end":92.83},{"text":"Chair.","start":92.83,"end":93.39}]},{"text":"I hope I can fulfill your wish of not putting you asleep.","start":93.39,"end":97.31,"topics":[],"words":[{"text":"I","start":93.39,"end":93.55},{"text":"hope","start":93.55,"end":93.95},{"text":"I","start":93.95,"end":94.03},{"text":"can","start":94.03,"end":94.43},{"text":"fulfill","start":94.43,"end":94.91},{"text":"your","start":94.91,"end":95.15},{"text":"wish","start":95.15,"end":95.55},{"text":"of","start":95.59,"end":95.79},{"text":"not","start":95.95,"end":96.19},{"text":"putting","start":96.19,"end":96.59},{"text":"you","start":96.59,"end":96.75},{"text":"asleep.","start":96.75,"end":97.31}]},{"text":"Yes, distinguished delegates, in the name of the Global Alliance for Tax Justice and Alliance Sud in Switzerland, I would like to raise awareness for an aspect in regard to harmful tax practices, which seems to fly a little bit under the radar so far.","start":99.07,"end":115.39,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Yes,","start":99.07,"end":99.55},{"text":"distinguished","start":99.71,"end":100.39},{"text":"delegates,","start":100.39,"end":100.99},{"text":"in","start":100.99,"end":101.15},{"text":"the","start":101.15,"end":101.23},{"text":"name","start":101.23,"end":101.47},{"text":"of","start":101.51,"end":101.63},{"text":"the","start":101.63,"end":101.71},{"text":"Global","start":101.71,"end":102.07},{"text":"Alliance","start":102.07,"end":102.55},{"text":"for","start":102.55,"end":102.67},{"text":"Tax","start":102.67,"end":102.99},{"text":"Justice","start":102.99,"end":103.59},{"text":"and","start":103.59,"end":103.75},{"text":"Alliance","start":103.75,"end":104.15},{"text":"Sud","start":104.15,"end":104.35},{"text":"in","start":104.35,"end":104.43},{"text":"Switzerland,","start":104.43,"end":105.03},{"text":"I","start":105.55,"end":105.79},{"text":"would","start":105.79,"end":105.95},{"text":"like","start":105.95,"end":106.19},{"text":"to","start":106.19,"end":106.31},{"text":"raise","start":106.31,"end":106.59},{"text":"awareness","start":106.59,"end":107.23},{"text":"for","start":107.23,"end":107.51},{"text":"an","start":107.51,"end":107.63},{"text":"aspect","start":107.63,"end":108.27},{"text":"in","start":109.15,"end":109.31},{"text":"regard","start":109.31,"end":109.63},{"text":"to","start":109.63,"end":109.79},{"text":"harmful","start":109.79,"end":110.19},{"text":"tax","start":110.19,"end":110.51},{"text":"practices,","start":110.51,"end":111.39},{"text":"which","start":111.75,"end":112.27},{"text":"seems","start":112.27,"end":112.67},{"text":"to","start":112.67,"end":112.79},{"text":"fly","start":112.83,"end":113.15},{"text":"a","start":113.15,"end":113.19},{"text":"little","start":113.19,"end":113.47},{"text":"bit","start":113.47,"end":113.71},{"text":"under","start":113.71,"end":114.03},{"text":"the","start":114.03,"end":114.11},{"text":"radar","start":114.11,"end":114.67},{"text":"so","start":114.67,"end":114.91},{"text":"far.","start":114.91,"end":115.39}]},{"text":"And that's with the implementation of OECD's pillar two, we see in several countries a shift from the infamous race to the bottom on tax rates to a new race to the top on subsidies.","start":116.63,"end":128.39,"topics":[{"key":"tax-incentives","label":"Tax Incentives and Subsidies","description":"A recurring issue was whether tax incentives, subsidies, and refundable tax credits should be treated as harmful when they distort competition or reward profit shifting. Participants also debated the conditions under which incentives could be justified, including links to real economic substance or employment generation."},{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. 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The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"As","start":148.31,"end":148.55},{"text":"we","start":148.55,"end":148.63},{"text":"all","start":148.63,"end":148.79},{"text":"know,","start":148.79,"end":149.07},{"text":"when","start":149.07,"end":149.27},{"text":"Pillar","start":149.35,"end":149.63},{"text":"Two","start":149.63,"end":149.91},{"text":"was","start":149.91,"end":150.07},{"text":"discussed","start":150.11,"end":150.63},{"text":"at","start":150.63,"end":150.75},{"text":"the","start":150.75,"end":150.83},{"text":"OECD","start":150.83,"end":151.43},{"text":"three","start":151.43,"end":151.59},{"text":"years","start":151.59,"end":151.87},{"text":"ago,","start":151.87,"end":152.23},{"text":"it","start":152.63,"end":152.79},{"text":"was","start":152.79,"end":153.03},{"text":"very","start":153.03,"end":153.39},{"text":"far","start":153.39,"end":153.75},{"text":"from","start":153.75,"end":154.03},{"text":"all","start":154.03,"end":154.15},{"text":"member","start":154.15,"end":154.55},{"text":"states","start":154.55,"end":155.03},{"text":"in","start":155.03,"end":155.11},{"text":"this","start":155.11,"end":155.35},{"text":"room","start":155.35,"end":155.59},{"text":"that","start":155.59,"end":155.75},{"text":"agreed","start":155.75,"end":156.23},{"text":"to","start":156.23,"end":156.35},{"text":"its","start":156.35,"end":156.55},{"text":"final","start":156.55,"end":156.95},{"text":"architecture.","start":156.95,"end":157.75}]},{"text":"A third of the countries in the world were not even at the table.","start":158.63,"end":162.07,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. 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Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"To","start":195.23,"end":195.39},{"text":"make","start":195.39,"end":195.63},{"text":"it","start":195.63,"end":195.79},{"text":"fully","start":195.79,"end":196.11},{"text":"clear,","start":196.11,"end":196.59},{"text":"of","start":196.79,"end":196.99},{"text":"all","start":196.99,"end":197.31},{"text":"countries,","start":197.31,"end":197.95},{"text":"Pillar","start":197.95,"end":198.31},{"text":"Two","start":198.31,"end":198.59},{"text":"is","start":198.59,"end":198.75},{"text":"mostly","start":198.75,"end":199.27},{"text":"benefiting","start":199.27,"end":199.95},{"text":"exactly","start":199.95,"end":200.51},{"text":"those","start":200.51,"end":201.07},{"text":"who","start":201.39,"end":201.55},{"text":"have","start":201.55,"end":201.79},{"text":"been","start":201.79,"end":202.03},{"text":"fooling","start":202.03,"end":202.51},{"text":"the","start":202.51,"end":202.59},{"text":"race","start":202.59,"end":202.91},{"text":"to","start":202.91,"end":203.07},{"text":"the","start":203.07,"end":203.15},{"text":"bottom","start":203.15,"end":203.55},{"text":"for","start":203.63,"end":204.07},{"text":"a","start":204.07,"end":204.11},{"text":"very","start":204.27,"end":204.55},{"text":"long","start":204.55,"end":204.75},{"text":"time.","start":204.75,"end":205.23}]},{"text":"As we have been able to observe over the past few years, These countries are not using those additional revenues for fighting climate change or securing the important contributions to development funding.","start":206.03,"end":218.95,"topics":[{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Several statements linked tax cooperation to climate action, environmental protection, and the polluter pays principle. 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This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}],"words":[{"text":"This","start":241.71,"end":241.95},{"text":"is","start":241.95,"end":242.11},{"text":"especially","start":242.11,"end":242.75},{"text":"to","start":242.75,"end":242.95},{"text":"the","start":242.95,"end":243.07},{"text":"detriment","start":243.07,"end":243.75},{"text":"of","start":243.75,"end":243.95},{"text":"source","start":243.95,"end":244.35},{"text":"countries.","start":244.35,"end":244.99}]},{"text":"To give you an idea of the striking dimensions these back transfers of tax money currently develop, I suggest to look at the example of the Swiss canton of Zug.","start":245.63,"end":255.67,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. 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if the sentences are shifted to the preamble of the convention, maybe they need to be, you know, cross referenced saying that this sentence should go along with the article six or article 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suggestion would be to retain the sentences in the respective article itself, but the numbering of the article, paragraph of the article may start after the sentences.","start":438.59,"end":450.07,"topics":[],"words":[{"text":"My","start":438.59,"end":438.91},{"text":"suggestion","start":438.91,"end":439.47},{"text":"would","start":439.47,"end":439.63},{"text":"be","start":439.63,"end":439.71},{"text":"to","start":439.71,"end":440.11},{"text":"retain","start":440.59,"end":441.23},{"text":"the","start":441.23,"end":441.31},{"text":"sentences","start":441.31,"end":442.19},{"text":"in","start":442.95,"end":443.11},{"text":"the","start":443.11,"end":443.19},{"text":"respective","start":443.19,"end":443.67},{"text":"article","start":443.67,"end":444.03},{"text":"itself,","start":444.03,"end":444.47},{"text":"but","start":445.11,"end":445.35},{"text":"the","start":445.35,"end":445.43},{"text":"numbering","start":445.43,"end":445.91},{"text":"of","start":445.91,"end":446.07},{"text":"the","start":446.07,"end":446.19},{"text":"article,","start":446.19,"end":446.59},{"text":"paragraph","start":446.59,"end":446.91},{"text":"of","start":446.91,"end":446.99},{"text":"the","start":446.99,"end":447.07},{"text":"article","start":447.07,"end":447.51},{"text":"may","start":447.91,"end":448.15},{"text":"start","start":448.15,"end":448.79},{"text":"after","start":448.87,"end":449.23},{"text":"the","start":449.23,"end":449.31},{"text":"sentences.","start":449.31,"end":450.07}]},{"text":"So it, you know, it, it works like a preamble in future to understand why the article came into existence.","start":450.47,"end":457.11,"topics":[],"words":[{"text":"So","start":450.47,"end":450.71},{"text":"it,","start":450.71,"end":450.87},{"text":"you","start":450.87,"end":450.99},{"text":"know,","start":450.99,"end":451.11},{"text":"it,","start":451.11,"end":451.35},{"text":"it","start":451.35,"end":451.59},{"text":"works","start":451.59,"end":451.99},{"text":"like","start":451.99,"end":452.15},{"text":"a","start":452.15,"end":452.23},{"text":"preamble","start":452.23,"end":452.79},{"text":"in","start":453.27,"end":453.51},{"text":"future","start":453.51,"end":453.99},{"text":"to","start":454.15,"end":454.27},{"text":"understand","start":454.27,"end":454.87},{"text":"why","start":455.35,"end":455.59},{"text":"the","start":455.59,"end":455.71},{"text":"article","start":455.71,"end":456.15},{"text":"came","start":456.15,"end":456.31},{"text":"into","start":456.31,"end":456.51},{"text":"existence.","start":456.51,"end":457.11}]},{"text":"Let's look at the problem which we are facing in PPT principle purpose test.","start":457.75,"end":462.87,"topics":[],"words":[{"text":"Let's","start":457.75,"end":458.15},{"text":"look","start":458.15,"end":458.39},{"text":"at","start":458.39,"end":458.71},{"text":"the","start":459.03,"end":459.19},{"text":"problem","start":459.19,"end":459.55},{"text":"which","start":459.55,"end":459.71},{"text":"we","start":459.71,"end":459.79},{"text":"are","start":459.79,"end":459.87},{"text":"facing","start":459.87,"end":460.31},{"text":"in","start":460.95,"end":461.19},{"text":"PPT","start":461.19,"end":461.67},{"text":"principle","start":461.67,"end":462.07},{"text":"purpose","start":462.07,"end":462.47},{"text":"test.","start":462.47,"end":462.87}]},{"text":"One of the conditions which have to satisfy is to ensure that the object and purpose of the relevant article you know, is satisfied if the treaty benefit is given.","start":463.51,"end":474.31,"topics":[],"words":[{"text":"One","start":463.51,"end":463.71},{"text":"of","start":463.71,"end":463.79},{"text":"the","start":463.79,"end":463.91},{"text":"conditions","start":463.91,"end":464.39},{"text":"which","start":464.39,"end":464.55},{"text":"have","start":464.55,"end":464.67},{"text":"to","start":464.67,"end":464.79},{"text":"satisfy","start":464.79,"end":465.51},{"text":"is","start":466.07,"end":466.31},{"text":"to","start":466.31,"end":466.39},{"text":"ensure","start":466.43,"end":467.03},{"text":"that","start":467.03,"end":467.19},{"text":"the","start":467.19,"end":467.27},{"text":"object","start":467.27,"end":467.71},{"text":"and","start":467.71,"end":467.83},{"text":"purpose","start":467.83,"end":468.47},{"text":"of","start":469.11,"end":469.43},{"text":"the","start":469.43,"end":469.51},{"text":"relevant","start":469.51,"end":469.87},{"text":"article","start":469.87,"end":470.39},{"text":"you","start":471.27,"end":471.39},{"text":"know,","start":471.39,"end":471.51},{"text":"is","start":471.51,"end":471.63},{"text":"satisfied","start":471.63,"end":472.23},{"text":"if","start":472.39,"end":473.03},{"text":"the","start":473.03,"end":473.15},{"text":"treaty","start":473.15,"end":473.47},{"text":"benefit","start":473.47,"end":473.83},{"text":"is","start":473.83,"end":473.91},{"text":"given.","start":473.91,"end":474.31}]},{"text":"Now, after so many years, there is no way to figure out what is the object and purpose of Article 12, Article 13, Article 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we get to see is only preamble, which is maybe two or three sentences, and it becomes difficult to identify, you know, how this preamble at the top of the treaty helps in understanding the object and purpose of Article 12 or 13 and so on.","start":483.31,"end":497.83,"topics":[],"words":[{"text":"What","start":483.31,"end":483.67},{"text":"we","start":483.67,"end":483.75},{"text":"get","start":483.75,"end":484.03},{"text":"to","start":484.03,"end":484.15},{"text":"see","start":484.15,"end":484.55},{"text":"is","start":484.55,"end":484.75},{"text":"only","start":484.75,"end":485.03},{"text":"preamble,","start":485.03,"end":485.67},{"text":"which","start":486.11,"end":486.31},{"text":"is","start":486.31,"end":486.63},{"text":"maybe","start":486.63,"end":486.87},{"text":"two","start":486.87,"end":487.07},{"text":"or","start":487.07,"end":487.19},{"text":"three","start":487.19,"end":487.43},{"text":"sentences,","start":487.43,"end":488.15},{"text":"and","start":488.63,"end":488.83},{"text":"it","start":488.83,"end":488.95},{"text":"becomes","start":488.95,"end":489.19},{"text":"difficult","start":489.19,"end":489.51},{"text":"to","start":489.51,"end":489.59},{"text":"identify,","start":489.59,"end":490.15},{"text":"you","start":490.55,"end":490.63},{"text":"know,","start":490.63,"end":490.79},{"text":"how","start":490.79,"end":491.03},{"text":"this","start":491.03,"end":491.27},{"text":"preamble","start":491.27,"end":491.75},{"text":"at","start":491.75,"end":491.91},{"text":"the","start":491.91,"end":491.99},{"text":"top","start":491.99,"end":492.19},{"text":"of","start":492.19,"end":492.31},{"text":"the","start":492.31,"end":492.39},{"text":"treaty","start":492.39,"end":492.95},{"text":"helps","start":493.27,"end":493.75},{"text":"in","start":493.75,"end":493.91},{"text":"understanding","start":493.91,"end":494.63},{"text":"the","start":494.95,"end":495.07},{"text":"object","start":495.07,"end":495.47},{"text":"and","start":495.47,"end":495.59},{"text":"purpose","start":495.59,"end":495.95},{"text":"of","start":495.95,"end":496.07},{"text":"Article","start":496.07,"end":496.43},{"text":"12","start":496.43,"end":496.67},{"text":"or","start":496.67,"end":496.79},{"text":"13","start":496.79,"end":497.19},{"text":"and","start":497.19,"end":497.35},{"text":"so","start":497.35,"end":497.59},{"text":"on.","start":497.59,"end":497.83}]},{"text":"So if we retain those sentences in the respective article, that's really going to help in interpreting the article 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may be some confusion about harmful tax practices by whom?","start":507.39,"end":513.35,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Another","start":507.39,"end":507.83},{"text":"observation,","start":508.15,"end":508.95},{"text":"there","start":509.35,"end":509.59},{"text":"may","start":509.59,"end":509.75},{"text":"be","start":509.75,"end":509.83},{"text":"some","start":509.83,"end":510.07},{"text":"confusion","start":510.07,"end":510.79},{"text":"about","start":511.27,"end":511.75},{"text":"harmful","start":511.75,"end":512.15},{"text":"tax","start":512.15,"end":512.39},{"text":"practices","start":512.39,"end":512.87},{"text":"by","start":512.87,"end":513.03},{"text":"whom?","start":513.03,"end":513.35}]},{"text":"Is it by the taxpayers, by MNEs or by the countries themselves?","start":513.91,"end":518.71,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Is","start":513.91,"end":514.11},{"text":"it","start":514.11,"end":514.23},{"text":"by","start":514.23,"end":514.39},{"text":"the","start":514.39,"end":514.51},{"text":"taxpayers,","start":514.51,"end":515.27},{"text":"by","start":515.27,"end":515.51},{"text":"MNEs","start":515.51,"end":516.07},{"text":"or","start":516.55,"end":516.95},{"text":"by","start":517.19,"end":517.35},{"text":"the","start":517.35,"end":517.51},{"text":"countries","start":517.51,"end":518.07},{"text":"themselves?","start":518.07,"end":518.71}]},{"text":"I believe it's understood that the practices, harmful practices followed by the countries, so maybe that may be clarified when the term is defined.","start":519.19,"end":526.91,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"I","start":519.19,"end":519.35},{"text":"believe","start":519.35,"end":519.67},{"text":"it's","start":519.67,"end":519.91},{"text":"understood","start":519.91,"end":520.43},{"text":"that","start":520.43,"end":520.55},{"text":"the","start":520.55,"end":520.63},{"text":"practices,","start":520.79,"end":521.43},{"text":"harmful","start":521.67,"end":522.07},{"text":"practices","start":522.07,"end":522.55},{"text":"followed","start":522.55,"end":522.87},{"text":"by","start":522.87,"end":522.95},{"text":"the","start":522.95,"end":523.07},{"text":"countries,","start":523.07,"end":523.67},{"text":"so","start":523.91,"end":524.11},{"text":"maybe","start":524.11,"end":524.31},{"text":"that","start":524.31,"end":524.55},{"text":"may","start":524.55,"end":524.71},{"text":"be","start":524.71,"end":524.87},{"text":"clarified","start":524.87,"end":525.59},{"text":"when","start":525.75,"end":525.91},{"text":"the","start":525.91,"end":526.03},{"text":"term","start":526.03,"end":526.23},{"text":"is","start":526.23,"end":526.39},{"text":"defined.","start":526.39,"end":526.91}]},{"text":"In para one, there's a reference made only to MNEs.","start":528.43,"end":533.15,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"In","start":528.43,"end":528.67},{"text":"para","start":528.67,"end":529.07},{"text":"one,","start":529.07,"end":529.47},{"text":"there's","start":530.03,"end":530.43},{"text":"a","start":530.43,"end":530.47},{"text":"reference","start":530.47,"end":530.83},{"text":"made","start":530.83,"end":531.15},{"text":"only","start":531.23,"end":531.55},{"text":"to","start":531.55,"end":531.95},{"text":"MNEs.","start":532.35,"end":533.15}]},{"text":"Probably a reference can be made to HNIs as well, you know, because that will be relevant.","start":533.59,"end":540.19,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. 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Participants also debated the conditions under which incentives could be justified, including links to real economic substance or employment generation."}],"words":[{"text":"Now,","start":540.99,"end":541.19},{"text":"para","start":541.63,"end":541.87},{"text":"two","start":541.87,"end":542.11},{"text":"talks","start":542.11,"end":542.43},{"text":"about","start":542.43,"end":542.91},{"text":"certain","start":543.07,"end":543.63},{"text":"parameters","start":543.63,"end":544.43},{"text":"for","start":545.15,"end":545.43},{"text":"tax","start":545.43,"end":545.75},{"text":"incentives.","start":545.75,"end":546.43}]},{"text":"And I would suggest that maybe we should talk about incentives based on the employment generation.","start":547.23,"end":554.99,"topics":[{"key":"tax-incentives","label":"Tax Incentives and Subsidies","description":"A recurring issue was whether tax incentives, subsidies, and refundable tax credits should be treated as harmful when they distort competition or reward profit shifting. 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Participants also debated the conditions under which incentives could be justified, including links to real economic substance or employment generation."}],"words":[{"text":"Because","start":555.59,"end":555.79},{"text":"that's","start":555.79,"end":556.07},{"text":"a","start":556.07,"end":556.11},{"text":"very","start":556.11,"end":556.31},{"text":"critical","start":556.31,"end":556.75},{"text":"aspect","start":556.75,"end":557.31},{"text":"in","start":557.55,"end":557.71},{"text":"today's","start":557.71,"end":558.15},{"text":"world.","start":558.15,"end":558.43}]},{"text":"We have started seeing the true colors of AI, artificial intelligence.","start":558.95,"end":562.83,"topics":[],"words":[{"text":"We","start":558.95,"end":559.03},{"text":"have","start":559.03,"end":559.15},{"text":"started","start":559.15,"end":559.71},{"text":"seeing","start":559.71,"end":559.95},{"text":"the","start":559.95,"end":560.11},{"text":"true","start":560.11,"end":560.27},{"text":"colors","start":560.27,"end":560.71},{"text":"of","start":560.71,"end":560.91},{"text":"AI,","start":560.99,"end":561.23},{"text":"artificial","start":561.63,"end":562.11},{"text":"intelligence.","start":562.11,"end":562.83}]},{"text":"You know, hundreds and thousands of people are losing their jobs because of AI on a daily basis.","start":563.31,"end":569.47,"topics":[],"words":[{"text":"You","start":563.31,"end":563.39},{"text":"know,","start":563.39,"end":563.63},{"text":"hundreds","start":564.19,"end":564.63},{"text":"and","start":564.63,"end":564.79},{"text":"thousands","start":564.79,"end":565.15},{"text":"of","start":565.15,"end":565.23},{"text":"people","start":565.23,"end":565.71},{"text":"are","start":566.11,"end":566.27},{"text":"losing","start":566.27,"end":566.63},{"text":"their","start":566.63,"end":566.75},{"text":"jobs","start":566.75,"end":567.23},{"text":"because","start":567.23,"end":567.59},{"text":"of","start":567.59,"end":567.71},{"text":"AI","start":567.71,"end":568.11},{"text":"on","start":568.43,"end":568.59},{"text":"a","start":568.59,"end":568.63},{"text":"daily","start":568.63,"end":568.91},{"text":"basis.","start":568.91,"end":569.47}]},{"text":"So of course, there are, you know, there are conflicting policies where the government wants to encourage AI.","start":570.11,"end":575.07,"topics":[],"words":[{"text":"So","start":570.11,"end":570.27},{"text":"of","start":570.27,"end":570.43},{"text":"course,","start":570.43,"end":570.59},{"text":"there","start":570.59,"end":570.83},{"text":"are,","start":570.83,"end":570.91},{"text":"you","start":571.07,"end":571.15},{"text":"know,","start":571.15,"end":571.31},{"text":"there","start":571.31,"end":571.43},{"text":"are","start":571.43,"end":571.51},{"text":"conflicting","start":571.51,"end":572.11},{"text":"policies","start":572.11,"end":572.75},{"text":"where","start":573.11,"end":573.31},{"text":"the","start":573.31,"end":573.39},{"text":"government","start":573.39,"end":573.75},{"text":"wants","start":573.75,"end":573.99},{"text":"to","start":573.99,"end":574.07},{"text":"encourage","start":574.07,"end":574.87},{"text":"AI.","start":574.87,"end":575.07}]},{"text":"At the same time, the employments need to be protected.","start":575.63,"end":577.95,"topics":[],"words":[{"text":"At","start":575.63,"end":575.83},{"text":"the","start":575.83,"end":575.91},{"text":"same","start":575.91,"end":576.19},{"text":"time,","start":576.19,"end":576.39},{"text":"the","start":576.39,"end":576.47},{"text":"employments","start":576.47,"end":576.99},{"text":"need","start":576.99,"end":577.15},{"text":"to","start":577.15,"end":577.23},{"text":"be","start":577.23,"end":577.31},{"text":"protected.","start":577.31,"end":577.95}]},{"text":"So if we can link the tax incentives to employment generation, that could be, you know, sort of a balancing feature.","start":578.43,"end":585.47,"topics":[{"key":"tax-incentives","label":"Tax Incentives and Subsidies","description":"A recurring issue was whether tax incentives, subsidies, and refundable tax credits should be treated as harmful when they distort competition or reward profit shifting. 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OHCHR.","start":592.43,"end":594.75,"topics":[],"words":[{"text":"Now","start":592.43,"end":592.63},{"text":"we","start":592.63,"end":592.75},{"text":"have","start":592.75,"end":593.07},{"text":"OHCHR.","start":593.55,"end":594.75}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":7,"start":597.87,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=598","paragraphs":[{"sentences":[{"text":"Good afternoon.","start":597.87,"end":598.63,"topics":[],"words":[{"text":"Good","start":597.87,"end":598.11},{"text":"afternoon.","start":598.11,"end":598.63}]},{"text":"My name is Ateya Waris.","start":599.23,"end":600.47,"topics":[],"words":[{"text":"My","start":599.23,"end":599.39},{"text":"name","start":599.39,"end":599.55},{"text":"is","start":599.55,"end":599.71},{"text":"Ateya","start":599.71,"end":600.03},{"text":"Waris.","start":600.03,"end":600.47}]},{"text":"I'm the UN independent expert on foreign debt and international financial obligations and its implications for human rights.","start":600.47,"end":606.07,"topics":[],"words":[{"text":"I'm","start":600.47,"end":600.67},{"text":"the","start":600.67,"end":600.79},{"text":"UN","start":600.83,"end":601.15},{"text":"independent","start":601.15,"end":601.67},{"text":"expert","start":601.67,"end":602.11},{"text":"on","start":602.11,"end":602.27},{"text":"foreign","start":602.27,"end":602.59},{"text":"debt","start":602.59,"end":602.99},{"text":"and","start":602.99,"end":603.11},{"text":"international","start":603.11,"end":603.59},{"text":"financial","start":603.59,"end":604.03},{"text":"obligations","start":604.03,"end":604.63},{"text":"and","start":604.63,"end":604.75},{"text":"its","start":604.75,"end":604.87},{"text":"implications","start":604.87,"end":605.43},{"text":"for","start":605.43,"end":605.55},{"text":"human","start":605.55,"end":605.79},{"text":"rights.","start":605.79,"end":606.07}]},{"text":"And I thank you for the time.","start":606.07,"end":607.15,"topics":[],"words":[{"text":"And","start":606.07,"end":606.19},{"text":"I","start":606.19,"end":606.27},{"text":"thank","start":606.27,"end":606.47},{"text":"you","start":606.47,"end":606.55},{"text":"for","start":606.55,"end":606.67},{"text":"the","start":606.67,"end":606.75},{"text":"time.","start":606.75,"end":607.15}]},{"text":"I have been listening to the conversations over the past year and I have certain language that I think needs to be reflected upon and 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first is the phrase international cooperation.","start":617.03,"end":619.83,"topics":[],"words":[{"text":"The","start":617.03,"end":617.23},{"text":"first","start":617.23,"end":617.59},{"text":"is","start":617.59,"end":617.91},{"text":"the","start":617.91,"end":618.03},{"text":"phrase","start":618.03,"end":618.39},{"text":"international","start":618.39,"end":618.95},{"text":"cooperation.","start":618.95,"end":619.83}]},{"text":"Under the UN system, the phrase that normally exists is international cooperation and assistance, and it would be important since this is a UN mandated activity that we stick as closely to existing and agreed upon UN language and 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second, which I think is quite important, is I've heard reference to other fora and I would like to remind Member States very, very gently, of course, that in addition to the ones that have been mentioned, there are tax discussions happening at the International Maritime Organization.","start":636.31,"end":653.35,"topics":[],"words":[{"text":"The","start":636.31,"end":636.55},{"text":"second,","start":636.55,"end":637.07},{"text":"which","start":637.07,"end":637.27},{"text":"I","start":637.27,"end":637.35},{"text":"think","start":637.35,"end":637.55},{"text":"is","start":637.55,"end":637.67},{"text":"quite","start":637.67,"end":637.91},{"text":"important,","start":637.91,"end":638.63},{"text":"is","start":638.63,"end":639.03},{"text":"I've","start":639.03,"end":639.27},{"text":"heard","start":639.27,"end":639.51},{"text":"reference","start":639.51,"end":639.99},{"text":"to","start":639.99,"end":640.23},{"text":"other","start":640.23,"end":640.51},{"text":"fora","start":640.51,"end":641.03},{"text":"and","start":641.59,"end":641.75},{"text":"I","start":641.75,"end":641.83},{"text":"would","start":641.83,"end":641.95},{"text":"like","start":641.95,"end":642.15},{"text":"to","start":642.15,"end":642.31},{"text":"remind","start":642.39,"end":643.11},{"text":"Member","start":643.19,"end":643.51},{"text":"States","start":643.51,"end":643.99},{"text":"very,","start":644.39,"end":644.63},{"text":"very","start":644.63,"end":644.87},{"text":"gently,","start":644.87,"end":645.27},{"text":"of","start":645.27,"end":645.43},{"text":"course,","start":645.43,"end":645.91},{"text":"that","start":646.23,"end":646.71},{"text":"in","start":646.79,"end":647.03},{"text":"addition","start":647.03,"end":647.43},{"text":"to","start":647.43,"end":647.55},{"text":"the","start":647.55,"end":647.67},{"text":"ones","start":647.67,"end":647.91},{"text":"that","start":647.91,"end":648.07},{"text":"have","start":648.07,"end":648.23},{"text":"been","start":648.23,"end":648.43},{"text":"mentioned,","start":648.43,"end":649.03},{"text":"there","start":649.03,"end":649.35},{"text":"are","start":649.35,"end":649.43},{"text":"tax","start":649.43,"end":649.91},{"text":"discussions","start":649.91,"end":650.51},{"text":"happening","start":650.51,"end":651.03},{"text":"at","start":651.03,"end":651.27},{"text":"the","start":651.27,"end":651.43},{"text":"International","start":651.43,"end":652.03},{"text":"Maritime","start":652.03,"end":652.55},{"text":"Organization.","start":652.55,"end":653.35}]},{"text":"There are tax discussions happening during the pandemic treaty negotiations.","start":653.83,"end":658.87,"topics":[],"words":[{"text":"There","start":653.83,"end":654.23},{"text":"are","start":654.23,"end":654.31},{"text":"tax","start":654.31,"end":654.63},{"text":"discussions","start":654.63,"end":655.27},{"text":"happening","start":655.35,"end":655.83},{"text":"during","start":656.31,"end":656.63},{"text":"the","start":656.63,"end":656.79},{"text":"pandemic","start":656.87,"end":657.51},{"text":"treaty","start":657.51,"end":657.95},{"text":"negotiations.","start":657.95,"end":658.87}]},{"text":"as well as the ones on climate finance, which has also been mentioned earlier.","start":659.19,"end":663.43,"topics":[{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Several statements linked tax cooperation to climate action, environmental protection, and the polluter pays principle. Proposals included carbon or polluter taxes, support for loss and damage financing, and better alignment between this convention and wider UN climate finance processes."}],"words":[{"text":"as","start":659.19,"end":659.43},{"text":"well","start":659.43,"end":659.55},{"text":"as","start":659.55,"end":659.67},{"text":"the","start":659.67,"end":659.79},{"text":"ones","start":659.79,"end":660.03},{"text":"on","start":660.03,"end":660.15},{"text":"climate","start":660.15,"end":660.47},{"text":"finance,","start":660.47,"end":661.19},{"text":"which","start":661.19,"end":661.35},{"text":"has","start":661.47,"end":661.75},{"text":"also","start":661.75,"end":661.99},{"text":"been","start":661.99,"end":662.15},{"text":"mentioned","start":662.15,"end":662.71},{"text":"earlier.","start":662.95,"end":663.43}]},{"text":"These diverse mechanisms do need to be taken into account here as well, including human rights mechanisms.","start":663.83,"end":670.07,"topics":[{"key":"human-rights-gender","label":"Human Rights, Equality and Gender","description":"A number of speakers argued that tax policy should be explicitly aligned with human rights obligations and designed to reduce inequality. This included calls for references to gender equality, racial equality, gender-responsive taxation, and the progressive realization of economic and social rights."}],"words":[{"text":"These","start":663.83,"end":664.07},{"text":"diverse","start":664.07,"end":664.55},{"text":"mechanisms","start":664.55,"end":665.19},{"text":"do","start":665.19,"end":665.35},{"text":"need","start":665.35,"end":665.55},{"text":"to","start":665.55,"end":665.67},{"text":"be","start":665.67,"end":665.75},{"text":"taken","start":665.75,"end":666.07},{"text":"into","start":666.07,"end":666.27},{"text":"account","start":666.27,"end":666.63},{"text":"here","start":666.63,"end":666.91},{"text":"as","start":666.91,"end":667.11},{"text":"well,","start":667.11,"end":667.43},{"text":"including","start":667.67,"end":668.15},{"text":"human","start":668.15,"end":668.47},{"text":"rights","start":668.47,"end":668.95},{"text":"mechanisms.","start":669.19,"end":670.07}]},{"text":"The third point I would like to make is that, as regards the issue of harmful tax practices, The word that we see being used repeatedly is the word sanctions.","start":670.71,"end":681.11,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed 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so as regards rules of interpretation, I think we have to be very cognizant of the fact that LDCs, many of whom I don't see represented here, and also SIDS, remain some of the most vulnerable countries and under the considerations and principles of the United Nations, These are countries we really need to ensure are taken very seriously as we add into the conversation on the treaty negotiation.","start":714.83,"end":738.75,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. 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would like to thank you for your time and I look forward to the continuing conversations.","start":740.19,"end":744.51,"topics":[],"words":[{"text":"I","start":740.19,"end":740.43},{"text":"would","start":740.59,"end":740.83},{"text":"like","start":740.83,"end":741.07},{"text":"to","start":741.07,"end":741.19},{"text":"thank","start":741.19,"end":741.47},{"text":"you","start":741.47,"end":741.59},{"text":"for","start":741.59,"end":741.79},{"text":"your","start":741.79,"end":741.95},{"text":"time","start":741.95,"end":742.35},{"text":"and","start":742.35,"end":742.67},{"text":"I","start":742.67,"end":742.75},{"text":"look","start":742.79,"end":742.99},{"text":"forward","start":742.99,"end":743.27},{"text":"to","start":743.27,"end":743.35},{"text":"the","start":743.35,"end":743.43},{"text":"continuing","start":743.43,"end":743.83},{"text":"conversations.","start":743.83,"end":744.51}]},{"text":"Thank 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Foundation.","start":756.11,"end":759.63,"topics":[],"words":[{"text":"My","start":756.11,"end":756.27},{"text":"name","start":756.27,"end":756.59},{"text":"is","start":756.59,"end":756.75},{"text":"Irene","start":756.75,"end":757.15},{"text":"Nyangasi","start":757.15,"end":757.79},{"text":"from","start":757.79,"end":758.11},{"text":"the","start":758.11,"end":758.23},{"text":"DMUN","start":758.23,"end":758.83},{"text":"Foundation.","start":758.83,"end":759.63}]},{"text":"We welcome the inclusion of Article 8 on harmful tax practices in the convention.","start":760.35,"end":767.23,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. 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Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"To","start":857.19,"end":857.35},{"text":"meet","start":857.35,"end":857.67},{"text":"our","start":857.67,"end":857.83},{"text":"collective","start":857.83,"end":858.47},{"text":"mandate,","start":858.47,"end":859.11},{"text":"we","start":859.11,"end":859.27},{"text":"propose","start":859.27,"end":859.75},{"text":"the","start":859.75,"end":859.91},{"text":"following","start":859.91,"end":860.55},{"text":"actionable","start":861.11,"end":861.75},{"text":"recommendations","start":861.75,"end":862.71},{"text":"to","start":862.71,"end":862.87},{"text":"strengthen","start":862.87,"end":863.47},{"text":"Article","start":863.47,"end":863.99},{"text":"8,","start":863.99,"end":864.55},{"text":"defining","start":865.19,"end":865.79},{"text":"harmful","start":865.79,"end":866.23},{"text":"tax","start":866.23,"end":866.59},{"text":"practices,","start":866.59,"end":867.43},{"text":"The","start":868.39,"end":868.43},{"text":"convention","start":868.47,"end":869.19},{"text":"must","start":869.19,"end":869.51},{"text":"incorporate","start":869.51,"end":870.39},{"text":"a","start":870.39,"end":870.47},{"text":"clear","start":870.47,"end":871.03},{"text":"and","start":871.03,"end":871.27},{"text":"comprehensive","start":871.27,"end":872.55},{"text":"definition","start":872.55,"end":873.35},{"text":"of","start":873.83,"end":873.99},{"text":"harmful","start":873.99,"end":874.47},{"text":"tax","start":874.47,"end":874.79},{"text":"practices.","start":874.79,"end":875.59}]},{"text":"A precise and objective definition is essential as it forms the foundation for all subsequent action.","start":875.91,"end":883.83,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"A","start":875.91,"end":875.99},{"text":"precise","start":875.99,"end":876.71},{"text":"and","start":876.71,"end":876.95},{"text":"objective","start":877.35,"end":877.99},{"text":"definition","start":877.99,"end":878.79},{"text":"is","start":878.79,"end":879.03},{"text":"essential","start":879.03,"end":879.83},{"text":"as","start":880.07,"end":880.31},{"text":"it","start":880.31,"end":880.47},{"text":"forms","start":880.47,"end":880.83},{"text":"the","start":880.83,"end":881.03},{"text":"foundation","start":881.03,"end":881.75},{"text":"for","start":881.75,"end":882.03},{"text":"all","start":882.03,"end":882.31},{"text":"subsequent","start":882.39,"end":883.19},{"text":"action.","start":883.19,"end":883.83}]},{"text":"We recommend that definition be based on established criteria which should include no or low effective tax rates that allow actors to avoid meaningful contribution to public finances, ring fencing that separates certain activities or entities from domestic tax obligations, lack of transparency in tax rules, agreements or incentives, insufficient exchange of information, which prevents accountability and enables cross-border tax abuse.","start":884.23,"end":918.67,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."},{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. The discussion framed secrecy as a major enabler of harmful tax practices and called for stronger public accountability mechanisms."}],"words":[{"text":"We","start":884.23,"end":884.39},{"text":"recommend","start":884.39,"end":885.11},{"text":"that","start":885.11,"end":885.43},{"text":"definition","start":885.43,"end":886.39},{"text":"be","start":886.55,"end":886.71},{"text":"based","start":886.71,"end":887.19},{"text":"on","start":887.23,"end":887.39},{"text":"established","start":887.39,"end":888.15},{"text":"criteria","start":888.15,"end":888.95},{"text":"which","start":889.39,"end":889.67},{"text":"should","start":889.67,"end":889.99},{"text":"include","start":889.99,"end":890.71},{"text":"no","start":891.19,"end":891.51},{"text":"or","start":891.51,"end":891.75},{"text":"low","start":891.75,"end":891.91},{"text":"effective","start":891.95,"end":892.47},{"text":"tax","start":892.47,"end":892.87},{"text":"rates","start":893.03,"end":893.67},{"text":"that","start":893.83,"end":894.15},{"text":"allow","start":894.15,"end":894.55},{"text":"actors","start":894.55,"end":895.03},{"text":"to","start":895.03,"end":895.15},{"text":"avoid","start":895.15,"end":895.59},{"text":"meaningful","start":895.59,"end":896.15},{"text":"contribution","start":896.15,"end":897.03},{"text":"to","start":897.03,"end":897.19},{"text":"public","start":897.19,"end":897.67},{"text":"finances,","start":897.67,"end":898.55},{"text":"ring","start":899.19,"end":899.83},{"text":"fencing","start":899.83,"end":900.47},{"text":"that","start":900.47,"end":900.79},{"text":"separates","start":900.79,"end":901.47},{"text":"certain","start":901.47,"end":901.83},{"text":"activities","start":901.83,"end":902.67},{"text":"or","start":902.67,"end":902.87},{"text":"entities","start":902.87,"end":903.51},{"text":"from","start":903.51,"end":903.67},{"text":"domestic","start":903.67,"end":904.31},{"text":"tax","start":904.31,"end":904.87},{"text":"obligations,","start":905.23,"end":906.23},{"text":"lack","start":906.63,"end":906.87},{"text":"of","start":906.87,"end":907.03},{"text":"transparency","start":907.03,"end":908.07},{"text":"in","start":908.07,"end":908.23},{"text":"tax","start":908.23,"end":908.63},{"text":"rules,","start":908.63,"end":909.03},{"text":"agreements","start":909.03,"end":909.75},{"text":"or","start":909.75,"end":909.99},{"text":"incentives,","start":909.99,"end":910.79},{"text":"insufficient","start":911.39,"end":912.19},{"text":"exchange","start":912.19,"end":912.83},{"text":"of","start":912.83,"end":912.99},{"text":"information,","start":912.99,"end":913.95},{"text":"which","start":913.99,"end":914.35},{"text":"prevents","start":914.35,"end":915.11},{"text":"accountability","start":915.11,"end":916.23},{"text":"and","start":916.23,"end":916.43},{"text":"enables","start":916.43,"end":916.99},{"text":"cross-border","start":916.99,"end":917.71},{"text":"tax","start":917.71,"end":918.11},{"text":"abuse.","start":918.11,"end":918.67}]},{"text":"This definition must be beyond technical tax language and be inclusive of development considerations, recognizing that harmful tax practices disproportionately affect vulnerable populations, including children and youth who rely most on public services.","start":919.07,"end":939.15,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."},{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."}],"words":[{"text":"This","start":919.07,"end":919.31},{"text":"definition","start":919.79,"end":920.51},{"text":"must","start":920.51,"end":920.83},{"text":"be","start":920.83,"end":920.99},{"text":"beyond","start":920.99,"end":921.43},{"text":"technical","start":921.43,"end":922.11},{"text":"tax","start":922.11,"end":922.43},{"text":"language","start":922.43,"end":923.07},{"text":"and","start":923.31,"end":923.59},{"text":"be","start":923.59,"end":923.71},{"text":"inclusive","start":923.71,"end":924.35},{"text":"of","start":924.35,"end":924.59},{"text":"development","start":924.59,"end":925.31},{"text":"considerations,","start":925.31,"end":926.59},{"text":"recognizing","start":926.91,"end":927.79},{"text":"that","start":927.79,"end":928.11},{"text":"harmful","start":928.11,"end":928.59},{"text":"tax","start":928.59,"end":928.91},{"text":"practices","start":928.91,"end":929.71},{"text":"disproportionately","start":930.11,"end":931.87},{"text":"affect","start":932.19,"end":932.75},{"text":"vulnerable","start":932.75,"end":933.47},{"text":"populations,","start":933.47,"end":934.43},{"text":"including","start":934.43,"end":935.07},{"text":"children","start":935.07,"end":935.55},{"text":"and","start":935.55,"end":935.79},{"text":"youth","start":935.79,"end":936.03},{"text":"who","start":936.03,"end":936.19},{"text":"rely","start":936.19,"end":936.59},{"text":"most","start":936.59,"end":937.07},{"text":"on","start":937.39,"end":937.63},{"text":"public","start":937.63,"end":938.27},{"text":"services.","start":938.27,"end":939.15}]},{"text":"and fair economic systems.","start":940.55,"end":942.59,"topics":[],"words":[{"text":"and","start":940.55,"end":940.79},{"text":"fair","start":940.79,"end":941.11},{"text":"economic","start":941.35,"end":941.99},{"text":"systems.","start":941.99,"end":942.59}]},{"text":"It is important to note that historically, oversight of harmful tax practices has largely fallen under the OECD, a framework that has often been non-inclusive and inefficiently attentive to the development priorities of key populations.","start":943.27,"end":965.19,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"It","start":943.27,"end":943.51},{"text":"is","start":943.51,"end":943.67},{"text":"important","start":943.67,"end":944.35},{"text":"to","start":944.35,"end":944.47},{"text":"note","start":944.47,"end":944.87},{"text":"that","start":944.87,"end":945.27},{"text":"historically,","start":945.43,"end":946.47},{"text":"oversight","start":946.87,"end":947.43},{"text":"of","start":947.43,"end":947.59},{"text":"harmful","start":947.59,"end":948.07},{"text":"tax","start":948.07,"end":948.39},{"text":"practices","start":948.39,"end":949.19},{"text":"has","start":949.51,"end":949.75},{"text":"largely","start":949.83,"end":950.47},{"text":"fallen","start":950.47,"end":951.03},{"text":"under","start":951.03,"end":951.35},{"text":"the","start":951.35,"end":951.55},{"text":"OECD,","start":951.55,"end":952.63},{"text":"a","start":953.35,"end":953.43},{"text":"framework","start":953.43,"end":954.07},{"text":"that","start":954.07,"end":954.39},{"text":"has","start":954.39,"end":954.79},{"text":"often","start":955.11,"end":955.51},{"text":"been","start":955.51,"end":955.91},{"text":"non-inclusive","start":955.91,"end":956.79},{"text":"and","start":956.79,"end":957.11},{"text":"inefficiently","start":957.11,"end":958.31},{"text":"attentive","start":960.11,"end":960.87},{"text":"to","start":961.11,"end":961.23},{"text":"the","start":961.27,"end":961.39},{"text":"development","start":961.39,"end":962.31},{"text":"priorities","start":962.63,"end":963.43},{"text":"of","start":963.43,"end":963.59},{"text":"key","start":963.59,"end":963.83},{"text":"populations.","start":963.83,"end":965.19}]},{"text":"This convention presents an opportunity to establish a truly inclusive framework, one that centers the needs of youth in all their diversities and ensures that fiscal justice benefits current and future generations.","start":965.55,"end":981.15,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}],"words":[{"text":"This","start":965.55,"end":965.79},{"text":"convention","start":965.79,"end":966.51},{"text":"presents","start":966.51,"end":967.07},{"text":"an","start":967.07,"end":967.19},{"text":"opportunity","start":967.19,"end":967.79},{"text":"to","start":967.79,"end":968.03},{"text":"establish","start":968.03,"end":968.67},{"text":"a","start":968.67,"end":968.75},{"text":"truly","start":968.75,"end":969.23},{"text":"inclusive","start":969.23,"end":969.95},{"text":"framework,","start":969.95,"end":970.59},{"text":"one","start":970.91,"end":971.31},{"text":"that","start":971.31,"end":971.55},{"text":"centers","start":971.55,"end":972.11},{"text":"the","start":972.11,"end":972.23},{"text":"needs","start":972.23,"end":972.63},{"text":"of","start":972.63,"end":972.83},{"text":"youth","start":972.83,"end":973.07},{"text":"in","start":973.15,"end":973.47},{"text":"all","start":973.47,"end":973.71},{"text":"their","start":973.71,"end":974.03},{"text":"diversities","start":974.51,"end":975.55},{"text":"and","start":975.55,"end":975.79},{"text":"ensures","start":975.79,"end":976.51},{"text":"that","start":976.51,"end":976.83},{"text":"fiscal","start":976.83,"end":977.39},{"text":"justice","start":977.39,"end":977.95},{"text":"benefits","start":978.03,"end":978.75},{"text":"current","start":978.75,"end":979.39},{"text":"and","start":979.55,"end":979.79},{"text":"future","start":979.79,"end":980.19},{"text":"generations.","start":980.19,"end":981.15}]},{"text":"We have a historic opportunity to create a level playing field.","start":981.39,"end":985.79,"topics":[],"words":[{"text":"We","start":981.39,"end":981.59},{"text":"have","start":981.59,"end":981.83},{"text":"a","start":981.83,"end":981.87},{"text":"historic","start":981.87,"end":982.51},{"text":"opportunity","start":982.51,"end":983.35},{"text":"to","start":983.35,"end":983.43},{"text":"create","start":983.43,"end":983.95},{"text":"a","start":984.43,"end":984.47},{"text":"level","start":984.47,"end":984.91},{"text":"playing","start":984.91,"end":985.31},{"text":"field.","start":985.31,"end":985.79}]},{"text":"Let us ensure that this convention is is equipped with binding commitment and actionable mechanisms to finally dismantle harmful tax practices.","start":986.11,"end":998.35,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Let","start":986.11,"end":986.35},{"text":"us","start":986.35,"end":986.59},{"text":"ensure","start":986.59,"end":987.07},{"text":"that","start":987.07,"end":987.47},{"text":"this","start":987.47,"end":987.87},{"text":"convention","start":987.87,"end":988.91},{"text":"is","start":988.91,"end":989.23},{"text":"is","start":990.19,"end":990.35},{"text":"equipped","start":990.35,"end":990.99},{"text":"with","start":991.15,"end":991.47},{"text":"binding","start":991.47,"end":991.95},{"text":"commitment","start":991.95,"end":992.83},{"text":"and","start":992.91,"end":993.15},{"text":"actionable","start":993.15,"end":993.87},{"text":"mechanisms","start":993.87,"end":994.83},{"text":"to","start":995.07,"end":995.23},{"text":"finally","start":995.23,"end":995.87},{"text":"dismantle","start":995.87,"end":996.67},{"text":"harmful","start":996.67,"end":997.15},{"text":"tax","start":997.15,"end":997.39},{"text":"practices.","start":997.39,"end":998.35}]},{"text":"Thank you.","start":998.59,"end":999.07,"topics":[],"words":[{"text":"Thank","start":998.59,"end":998.91},{"text":"you.","start":998.91,"end":999.07}]}]}],"speaker":{"name":"Irene Nyangasi","affiliation":"DMUN Foundation","affiliation_full":"DMUN Foundation","group":null,"function":"Representative"}},{"statement_number":10,"start":1003.95,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=1004","paragraphs":[{"sentences":[{"text":"Thank you.","start":1003.95,"end":1004.43,"topics":[],"words":[{"text":"Thank","start":1003.95,"end":1004.27},{"text":"you.","start":1004.27,"end":1004.43}]},{"text":"We now have CYI.","start":1004.43,"end":1007.31,"topics":[],"words":[{"text":"We","start":1004.43,"end":1004.59},{"text":"now","start":1005.15,"end":1005.27},{"text":"have","start":1005.39,"end":1005.63},{"text":"CYI.","start":1006.27,"end":1007.31}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":11,"start":1009.55,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=1010","paragraphs":[{"sentences":[{"text":"Thank you, Chair. I'm Lurie Chigusa from the Youth for Tax Justice Network, and I will be speaking on behalf of the FFD Children and Youth Constituency of the major group for children and youth.","start":1009.55,"end":1021.03,"topics":[],"words":[{"text":"Thank","start":1009.55,"end":1009.79},{"text":"you,","start":1009.79,"end":1009.91},{"text":"Chair.","start":1009.91,"end":1010.43},{"text":"I'm","start":1010.91,"end":1011.15},{"text":"Lurie","start":1011.15,"end":1011.39},{"text":"Chigusa","start":1011.39,"end":1011.87},{"text":"from","start":1011.87,"end":1012.11},{"text":"the","start":1012.11,"end":1012.23},{"text":"Youth","start":1012.23,"end":1012.47},{"text":"for","start":1012.47,"end":1012.59},{"text":"Tax","start":1012.59,"end":1012.91},{"text":"Justice","start":1012.91,"end":1013.39},{"text":"Network,","start":1013.39,"end":1013.95},{"text":"and","start":1014.35,"end":1014.55},{"text":"I","start":1014.55,"end":1014.59},{"text":"will","start":1014.59,"end":1014.75},{"text":"be","start":1014.75,"end":1014.87},{"text":"speaking","start":1014.87,"end":1015.47},{"text":"on","start":1015.55,"end":1015.79},{"text":"behalf","start":1015.79,"end":1016.27},{"text":"of","start":1016.27,"end":1016.43},{"text":"the","start":1016.43,"end":1016.55},{"text":"FFD","start":1016.55,"end":1017.15},{"text":"Children","start":1017.15,"end":1017.55},{"text":"and","start":1017.55,"end":1017.67},{"text":"Youth","start":1017.67,"end":1017.87},{"text":"Constituency","start":1017.87,"end":1018.83},{"text":"of","start":1019.27,"end":1019.43},{"text":"the","start":1019.43,"end":1019.51},{"text":"major","start":1019.51,"end":1019.83},{"text":"group","start":1019.83,"end":1020.07},{"text":"for","start":1020.07,"end":1020.19},{"text":"children","start":1020.19,"end":1020.59},{"text":"and","start":1020.59,"end":1020.71},{"text":"youth.","start":1020.71,"end":1021.03}]},{"text":"First, we welcome the inclusion of this article in the draft convention.","start":1021.83,"end":1025.59,"topics":[],"words":[{"text":"First,","start":1021.83,"end":1022.31},{"text":"we","start":1022.31,"end":1022.47},{"text":"welcome","start":1022.47,"end":1022.87},{"text":"the","start":1022.87,"end":1022.99},{"text":"inclusion","start":1022.99,"end":1023.39},{"text":"of","start":1023.39,"end":1023.47},{"text":"this","start":1023.47,"end":1023.67},{"text":"article","start":1023.67,"end":1024.23},{"text":"in","start":1024.23,"end":1024.39},{"text":"the","start":1024.39,"end":1024.47},{"text":"draft","start":1024.47,"end":1024.83},{"text":"convention.","start":1024.83,"end":1025.59}]},{"text":"This is an acknowledgement that harmful tax practices erode the national tax bases with particularly severe impact on developing and transitional economies.","start":1025.99,"end":1036.79,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}],"words":[{"text":"This","start":1025.99,"end":1026.23},{"text":"is","start":1026.23,"end":1026.39},{"text":"an","start":1026.39,"end":1026.51},{"text":"acknowledgement","start":1026.51,"end":1027.67},{"text":"that","start":1027.75,"end":1027.99},{"text":"harmful","start":1027.99,"end":1028.47},{"text":"tax","start":1028.47,"end":1028.79},{"text":"practices","start":1028.79,"end":1029.51},{"text":"erode","start":1030.07,"end":1030.55},{"text":"the","start":1030.55,"end":1030.63},{"text":"national","start":1030.63,"end":1031.11},{"text":"tax","start":1031.11,"end":1031.59},{"text":"bases","start":1031.59,"end":1032.15},{"text":"with","start":1032.55,"end":1032.71},{"text":"particularly","start":1032.71,"end":1033.35},{"text":"severe","start":1033.35,"end":1033.91},{"text":"impact","start":1033.91,"end":1034.39},{"text":"on","start":1034.39,"end":1034.55},{"text":"developing","start":1034.55,"end":1035.23},{"text":"and","start":1035.23,"end":1035.39},{"text":"transitional","start":1035.39,"end":1036.03},{"text":"economies.","start":1036.03,"end":1036.79}]},{"text":"Further, they continue to weaken the capacity to mobilize domestic resources for essential services like education, healthcare and infrastructure, that children and youth depend on.","start":1037.27,"end":1049.19,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."},{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."}],"words":[{"text":"Further,","start":1037.27,"end":1037.99},{"text":"they","start":1038.31,"end":1038.51},{"text":"continue","start":1038.51,"end":1038.91},{"text":"to","start":1038.91,"end":1038.99},{"text":"weaken","start":1038.99,"end":1039.35},{"text":"the","start":1039.35,"end":1039.43},{"text":"capacity","start":1039.43,"end":1040.11},{"text":"to","start":1040.11,"end":1040.19},{"text":"mobilize","start":1040.19,"end":1040.71},{"text":"domestic","start":1040.71,"end":1041.19},{"text":"resources","start":1041.19,"end":1041.99},{"text":"for","start":1042.23,"end":1042.39},{"text":"essential","start":1042.39,"end":1042.87},{"text":"services","start":1042.87,"end":1043.59},{"text":"like","start":1043.99,"end":1044.23},{"text":"education,","start":1044.23,"end":1045.03},{"text":"healthcare","start":1045.03,"end":1045.51},{"text":"and","start":1045.51,"end":1045.63},{"text":"infrastructure,","start":1045.63,"end":1046.71},{"text":"that","start":1047.67,"end":1047.83},{"text":"children","start":1047.83,"end":1048.11},{"text":"and","start":1048.11,"end":1048.27},{"text":"youth","start":1048.27,"end":1048.47},{"text":"depend","start":1048.47,"end":1048.95},{"text":"on.","start":1048.95,"end":1049.19}]},{"text":"So addressing these practices is therefore key to building a fair, inclusive and effective international tax system that supports sustainable development and intergenerational justice.","start":1049.35,"end":1060.23,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"So","start":1049.35,"end":1049.59},{"text":"addressing","start":1049.59,"end":1050.07},{"text":"these","start":1050.07,"end":1050.23},{"text":"practices","start":1050.23,"end":1050.83},{"text":"is","start":1050.83,"end":1050.95},{"text":"therefore","start":1050.95,"end":1051.27},{"text":"key","start":1051.27,"end":1051.75},{"text":"to","start":1052.23,"end":1052.39},{"text":"building","start":1052.39,"end":1052.87},{"text":"a","start":1052.87,"end":1052.95},{"text":"fair,","start":1052.95,"end":1053.43},{"text":"inclusive","start":1053.43,"end":1054.15},{"text":"and","start":1054.15,"end":1054.27},{"text":"effective","start":1054.27,"end":1054.79},{"text":"international","start":1054.79,"end":1055.35},{"text":"tax","start":1055.35,"end":1055.71},{"text":"system","start":1055.71,"end":1056.15},{"text":"that","start":1056.63,"end":1056.79},{"text":"supports","start":1056.79,"end":1057.23},{"text":"sustainable","start":1057.23,"end":1057.75},{"text":"development","start":1057.75,"end":1058.39},{"text":"and","start":1058.39,"end":1058.55},{"text":"intergenerational","start":1058.55,"end":1059.51},{"text":"justice.","start":1059.51,"end":1060.23}]},{"text":"While we appreciate the recognition of harmful tax practices in articles 8.1 and 8.2 and the rest that have been incorporated in this text, we note important gaps that must be addressed for the convention to be transformative.","start":1060.75,"end":1075.75,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"While","start":1060.75,"end":1061.03},{"text":"we","start":1061.03,"end":1061.23},{"text":"appreciate","start":1061.23,"end":1061.99},{"text":"the","start":1061.99,"end":1062.11},{"text":"recognition","start":1062.11,"end":1062.75},{"text":"of","start":1062.75,"end":1062.87},{"text":"harmful","start":1062.87,"end":1063.35},{"text":"tax","start":1063.35,"end":1063.67},{"text":"practices","start":1063.67,"end":1064.47},{"text":"in","start":1064.87,"end":1065.11},{"text":"articles","start":1065.11,"end":1065.75},{"text":"8.1","start":1066.79,"end":1067.51},{"text":"and","start":1067.51,"end":1067.67},{"text":"8.2","start":1067.67,"end":1068.47},{"text":"and","start":1068.47,"end":1068.59},{"text":"the","start":1068.59,"end":1068.67},{"text":"rest","start":1068.67,"end":1068.87},{"text":"that","start":1068.87,"end":1068.99},{"text":"have","start":1068.99,"end":1069.11},{"text":"been","start":1069.11,"end":1069.23},{"text":"incorporated","start":1069.23,"end":1069.91},{"text":"in","start":1069.91,"end":1069.99},{"text":"this","start":1069.99,"end":1070.23},{"text":"text,","start":1070.23,"end":1070.71},{"text":"we","start":1071.11,"end":1071.27},{"text":"note","start":1071.27,"end":1071.51},{"text":"important","start":1071.51,"end":1071.99},{"text":"gaps","start":1071.99,"end":1072.63},{"text":"that","start":1072.87,"end":1073.11},{"text":"must","start":1073.11,"end":1073.39},{"text":"be","start":1073.39,"end":1073.47},{"text":"addressed","start":1073.47,"end":1073.87},{"text":"for","start":1073.87,"end":1073.99},{"text":"the","start":1073.99,"end":1074.07},{"text":"convention","start":1074.07,"end":1074.63},{"text":"to","start":1074.63,"end":1074.71},{"text":"be","start":1074.71,"end":1074.79},{"text":"transformative.","start":1074.79,"end":1075.75}]},{"text":"So follow with me, distinguished delegates.","start":1076.35,"end":1078.51,"topics":[],"words":[{"text":"So","start":1076.35,"end":1076.51},{"text":"follow","start":1076.51,"end":1076.75},{"text":"with","start":1076.75,"end":1076.95},{"text":"me,","start":1076.95,"end":1077.15},{"text":"distinguished","start":1077.15,"end":1077.79},{"text":"delegates.","start":1077.79,"end":1078.51}]},{"text":"First is within the first paragraph, we acknowledge that it focuses narrowly on multinational enterprises.","start":1078.99,"end":1085.87,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"First","start":1078.99,"end":1079.55},{"text":"is","start":1079.55,"end":1080.03},{"text":"within","start":1080.03,"end":1080.35},{"text":"the","start":1080.35,"end":1080.47},{"text":"first","start":1080.47,"end":1080.83},{"text":"paragraph,","start":1080.83,"end":1081.55},{"text":"we","start":1081.87,"end":1082.07},{"text":"acknowledge","start":1082.07,"end":1082.43},{"text":"that","start":1082.43,"end":1082.59},{"text":"it","start":1082.59,"end":1082.67},{"text":"focuses","start":1082.67,"end":1083.19},{"text":"narrowly","start":1083.19,"end":1083.95},{"text":"on","start":1084.19,"end":1084.35},{"text":"multinational","start":1084.35,"end":1084.99},{"text":"enterprises.","start":1084.99,"end":1085.87}]},{"text":"So this means that it leaves out other critical actors that engage in international tax abuse.","start":1086.51,"end":1092.59,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"So","start":1086.51,"end":1086.75},{"text":"this","start":1086.75,"end":1087.07},{"text":"means","start":1087.07,"end":1087.27},{"text":"that","start":1087.27,"end":1087.47},{"text":"it","start":1087.47,"end":1087.59},{"text":"leaves","start":1087.63,"end":1088.03},{"text":"out","start":1088.03,"end":1088.35},{"text":"other","start":1088.43,"end":1088.67},{"text":"critical","start":1088.67,"end":1089.31},{"text":"actors","start":1089.31,"end":1090.03},{"text":"that","start":1090.35,"end":1090.55},{"text":"engage","start":1090.55,"end":1090.99},{"text":"in","start":1090.99,"end":1091.11},{"text":"international","start":1091.11,"end":1091.71},{"text":"tax","start":1091.71,"end":1092.11},{"text":"abuse.","start":1092.11,"end":1092.59}]},{"text":"Given this dynamic, we recommend expanding its scope to include all types of actors, including, but not limited to, high net worth individuals, private investment vehicles such as trusts and shell entities, and professional enablers as well, such as banks, auditors, and legal advisors.","start":1093.23,"end":1113.11,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Given","start":1093.23,"end":1093.55},{"text":"this","start":1093.55,"end":1093.79},{"text":"dynamic,","start":1093.79,"end":1094.35},{"text":"we","start":1094.35,"end":1094.47},{"text":"recommend","start":1094.47,"end":1095.15},{"text":"expanding","start":1095.15,"end":1095.71},{"text":"its","start":1095.71,"end":1095.83},{"text":"scope","start":1095.83,"end":1096.35},{"text":"to","start":1096.67,"end":1096.83},{"text":"include","start":1096.83,"end":1097.23},{"text":"all","start":1097.31,"end":1097.55},{"text":"types","start":1097.55,"end":1097.87},{"text":"of","start":1097.87,"end":1098.03},{"text":"actors,","start":1098.03,"end":1098.59},{"text":"including,","start":1098.59,"end":1099.47},{"text":"but","start":1099.79,"end":1100.19},{"text":"not","start":1100.19,"end":1100.51},{"text":"limited","start":1100.51,"end":1100.99},{"text":"to,","start":1100.99,"end":1101.39},{"text":"high","start":1101.87,"end":1102.11},{"text":"net","start":1102.11,"end":1102.31},{"text":"worth","start":1102.31,"end":1102.51},{"text":"individuals,","start":1102.51,"end":1103.31},{"text":"private","start":1103.59,"end":1103.95},{"text":"investment","start":1103.95,"end":1104.47},{"text":"vehicles","start":1104.47,"end":1105.19},{"text":"such","start":1105.51,"end":1105.83},{"text":"as","start":1105.83,"end":1105.99},{"text":"trusts","start":1105.99,"end":1106.63},{"text":"and","start":1106.63,"end":1106.83},{"text":"shell","start":1106.83,"end":1107.11},{"text":"entities,","start":1107.11,"end":1107.75},{"text":"and","start":1108.15,"end":1108.35},{"text":"professional","start":1108.35,"end":1108.95},{"text":"enablers","start":1108.95,"end":1109.47},{"text":"as","start":1109.47,"end":1109.59},{"text":"well,","start":1109.59,"end":1109.99},{"text":"such","start":1109.99,"end":1110.27},{"text":"as","start":1110.27,"end":1110.39},{"text":"banks,","start":1110.39,"end":1110.95},{"text":"auditors,","start":1110.95,"end":1111.67},{"text":"and","start":1111.99,"end":1112.15},{"text":"legal","start":1112.15,"end":1112.43},{"text":"advisors.","start":1112.43,"end":1113.11}]},{"text":"This will really ensure that the article reflects the full ecosystem of tax avoidance and evasion amid other harmful tax practices.","start":1113.67,"end":1122.39,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"This","start":1113.67,"end":1113.91},{"text":"will","start":1113.91,"end":1114.07},{"text":"really","start":1114.07,"end":1114.39},{"text":"ensure","start":1114.39,"end":1114.87},{"text":"that","start":1114.87,"end":1115.07},{"text":"the","start":1115.07,"end":1115.15},{"text":"article","start":1115.15,"end":1115.55},{"text":"reflects","start":1115.55,"end":1116.23},{"text":"the","start":1116.23,"end":1116.39},{"text":"full","start":1116.39,"end":1116.95},{"text":"ecosystem","start":1117.11,"end":1118.07},{"text":"of","start":1118.55,"end":1118.71},{"text":"tax","start":1118.71,"end":1119.03},{"text":"avoidance","start":1119.03,"end":1119.59},{"text":"and","start":1119.59,"end":1119.79},{"text":"evasion","start":1119.79,"end":1120.31},{"text":"amid","start":1120.31,"end":1120.63},{"text":"other","start":1120.63,"end":1120.99},{"text":"harmful","start":1120.99,"end":1121.43},{"text":"tax","start":1121.43,"end":1121.75},{"text":"practices.","start":1121.75,"end":1122.39}]},{"text":"When we move to the second paragraph, we acknowledge that it rightly mentions tax incentives and the need for them to be substance-based, which indeed is a positive step.","start":1123.03,"end":1132.79,"topics":[{"key":"tax-incentives","label":"Tax Incentives and Subsidies","description":"A recurring issue was whether tax incentives, subsidies, and refundable tax credits should be treated as harmful when they distort competition or reward profit shifting. Participants also debated the conditions under which incentives could be justified, including links to real economic substance or employment generation."}],"words":[{"text":"When","start":1123.03,"end":1123.23},{"text":"we","start":1123.23,"end":1123.31},{"text":"move","start":1123.31,"end":1123.51},{"text":"to","start":1123.51,"end":1123.63},{"text":"the","start":1123.63,"end":1123.71},{"text":"second","start":1123.71,"end":1124.07},{"text":"paragraph,","start":1124.07,"end":1124.63},{"text":"we","start":1125.11,"end":1125.27},{"text":"acknowledge","start":1125.27,"end":1125.79},{"text":"that","start":1125.79,"end":1125.95},{"text":"it","start":1125.95,"end":1126.15},{"text":"rightly","start":1126.15,"end":1126.55},{"text":"mentions","start":1126.55,"end":1127.27},{"text":"tax","start":1127.27,"end":1127.55},{"text":"incentives","start":1127.55,"end":1128.31},{"text":"and","start":1128.79,"end":1128.91},{"text":"the","start":1128.91,"end":1128.99},{"text":"need","start":1128.99,"end":1129.23},{"text":"for","start":1129.23,"end":1129.35},{"text":"them","start":1129.35,"end":1129.51},{"text":"to","start":1129.51,"end":1129.63},{"text":"be","start":1129.63,"end":1129.75},{"text":"substance-based,","start":1129.75,"end":1130.87},{"text":"which","start":1131.19,"end":1131.43},{"text":"indeed","start":1131.43,"end":1131.79},{"text":"is","start":1131.79,"end":1131.91},{"text":"a","start":1131.91,"end":1131.95},{"text":"positive","start":1131.95,"end":1132.47},{"text":"step.","start":1132.47,"end":1132.79}]},{"text":"However, to ensure accountability, it must be complemented by binding commitments to public transparency.","start":1133.59,"end":1140.79,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. The discussion framed secrecy as a major enabler of harmful tax practices and called for stronger public accountability mechanisms."}],"words":[{"text":"However,","start":1133.59,"end":1133.99},{"text":"to","start":1133.99,"end":1134.23},{"text":"ensure","start":1134.23,"end":1134.71},{"text":"accountability,","start":1134.71,"end":1135.75},{"text":"it","start":1136.07,"end":1136.31},{"text":"must","start":1136.31,"end":1136.71},{"text":"be","start":1136.71,"end":1136.83},{"text":"complemented","start":1136.83,"end":1137.91},{"text":"by","start":1138.23,"end":1138.39},{"text":"binding","start":1138.39,"end":1138.79},{"text":"commitments","start":1138.79,"end":1139.35},{"text":"to","start":1139.35,"end":1139.51},{"text":"public","start":1139.51,"end":1139.91},{"text":"transparency.","start":1139.91,"end":1140.79}]},{"text":"Parties therefore should be required to publish information on all tax incentives, including the costs in terms of forgone revenue, so that citizens can assess whether these incentives truly serve developmental objectives.","start":1141.27,"end":1157.59,"topics":[{"key":"tax-incentives","label":"Tax Incentives and Subsidies","description":"A recurring issue was whether tax incentives, subsidies, and refundable tax credits should be treated as harmful when they distort competition or reward profit shifting. Participants also debated the conditions under which incentives could be justified, including links to real economic substance or employment generation."},{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. The discussion framed secrecy as a major enabler of harmful tax practices and called for stronger public accountability mechanisms."}],"words":[{"text":"Parties","start":1141.27,"end":1141.67},{"text":"therefore","start":1141.67,"end":1142.39},{"text":"should","start":1142.39,"end":1142.63},{"text":"be","start":1142.63,"end":1142.75},{"text":"required","start":1142.75,"end":1143.35},{"text":"to","start":1143.35,"end":1143.47},{"text":"publish","start":1143.47,"end":1143.99},{"text":"information","start":1143.99,"end":1144.95},{"text":"on","start":1145.35,"end":1145.59},{"text":"all","start":1145.59,"end":1145.99},{"text":"tax","start":1145.99,"end":1146.31},{"text":"incentives,","start":1146.31,"end":1147.11},{"text":"including","start":1147.43,"end":1147.99},{"text":"the","start":1147.99,"end":1148.07},{"text":"costs","start":1148.07,"end":1148.87},{"text":"in","start":1148.87,"end":1149.03},{"text":"terms","start":1149.03,"end":1149.47},{"text":"of","start":1149.47,"end":1149.59},{"text":"forgone","start":1149.59,"end":1150.31},{"text":"revenue,","start":1150.31,"end":1151.03},{"text":"so","start":1151.35,"end":1151.59},{"text":"that","start":1151.59,"end":1151.75},{"text":"citizens","start":1151.75,"end":1152.39},{"text":"can","start":1152.39,"end":1152.63},{"text":"assess","start":1152.63,"end":1153.03},{"text":"whether","start":1153.03,"end":1153.35},{"text":"these","start":1153.35,"end":1153.75},{"text":"incentives","start":1153.75,"end":1154.63},{"text":"truly","start":1154.95,"end":1155.43},{"text":"serve","start":1155.43,"end":1155.83},{"text":"developmental","start":1155.83,"end":1156.71},{"text":"objectives.","start":1156.71,"end":1157.59}]},{"text":"When we move closer to-- when we move to the third paragraph, My submission is a lot about strengthening the article.","start":1158.23,"end":1165.75,"topics":[],"words":[{"text":"When","start":1158.23,"end":1158.47},{"text":"we","start":1158.47,"end":1158.55},{"text":"move","start":1158.55,"end":1158.87},{"text":"closer","start":1158.87,"end":1159.27},{"text":"to--","start":1159.27,"end":1159.39},{"text":"when","start":1159.47,"end":1159.67},{"text":"we","start":1159.67,"end":1159.75},{"text":"move","start":1159.75,"end":1160.07},{"text":"to","start":1160.07,"end":1160.19},{"text":"the","start":1160.19,"end":1160.31},{"text":"third","start":1160.31,"end":1160.71},{"text":"paragraph,","start":1160.71,"end":1161.43},{"text":"My","start":1163.03,"end":1163.11},{"text":"submission","start":1163.11,"end":1163.59},{"text":"is","start":1163.59,"end":1163.71},{"text":"a","start":1163.71,"end":1163.75},{"text":"lot","start":1163.75,"end":1163.99},{"text":"about","start":1163.99,"end":1164.39},{"text":"strengthening","start":1164.39,"end":1165.03},{"text":"the","start":1165.03,"end":1165.19},{"text":"article.","start":1165.19,"end":1165.75}]},{"text":"First, we recognize that it does mention reporting on a country by country basis, but the text remains sort of vague and non-committal.","start":1166.63,"end":1178.39,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. 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Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"So","start":1178.63,"end":1178.87},{"text":"in","start":1178.87,"end":1179.03},{"text":"this","start":1179.03,"end":1179.27},{"text":"case,","start":1179.27,"end":1179.83},{"text":"as","start":1180.23,"end":1180.47},{"text":"I","start":1180.47,"end":1180.55},{"text":"make","start":1180.55,"end":1180.79},{"text":"this","start":1180.79,"end":1180.95},{"text":"recommendation,","start":1180.95,"end":1181.99},{"text":"I","start":1182.31,"end":1182.39},{"text":"call","start":1182.39,"end":1182.87},{"text":"you","start":1182.87,"end":1182.95},{"text":"all","start":1183.03,"end":1183.27},{"text":"as","start":1183.27,"end":1183.43},{"text":"distinguished","start":1183.43,"end":1183.95},{"text":"delegates","start":1183.95,"end":1184.47},{"text":"to","start":1184.47,"end":1184.59},{"text":"remember","start":1184.59,"end":1185.35},{"text":"that","start":1185.67,"end":1185.91},{"text":"secrecy","start":1185.91,"end":1186.55},{"text":"has","start":1186.55,"end":1186.75},{"text":"been","start":1186.79,"end":1186.95},{"text":"the","start":1186.95,"end":1187.07},{"text":"lifeblood","start":1187.07,"end":1187.91},{"text":"of","start":1187.99,"end":1188.15},{"text":"harmful","start":1188.15,"end":1188.79},{"text":"tax","start":1188.79,"end":1189.19},{"text":"practices.","start":1189.19,"end":1189.63}]},{"text":"Therefore, to promote genuine transparency, we strongly recommend that the convention explicitly require public country by country reporting.","start":1190.71,"end":1202.07,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. 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Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."}],"words":[{"text":"Chair","start":1224.59,"end":1224.83},{"text":"and","start":1224.83,"end":1225.19},{"text":"distinguished","start":1225.19,"end":1225.71},{"text":"delegates,","start":1225.71,"end":1226.35},{"text":"harmful","start":1226.59,"end":1227.23},{"text":"tax","start":1227.23,"end":1227.63},{"text":"practices","start":1227.63,"end":1228.35},{"text":"reduce","start":1228.35,"end":1228.83},{"text":"investment","start":1228.83,"end":1229.55},{"text":"in","start":1229.55,"end":1229.71},{"text":"our","start":1229.71,"end":1229.87},{"text":"future","start":1229.87,"end":1230.51},{"text":"and","start":1230.99,"end":1231.15},{"text":"weaken","start":1231.15,"end":1231.47},{"text":"public","start":1231.47,"end":1231.87},{"text":"trust","start":1231.87,"end":1232.27},{"text":"in","start":1232.27,"end":1232.35},{"text":"financial","start":1232.35,"end":1232.83},{"text":"institutions.","start":1232.83,"end":1233.79}]},{"text":"Transparency and inclusivity therefore should be the foundation of Article 8.","start":1234.35,"end":1239.79,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. 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With that, I believe we've exhausted the list of member states and stakeholders.","start":1267.19,"end":1284.59,"topics":[],"words":[{"text":"Thank","start":1267.19,"end":1267.51},{"text":"you,","start":1267.51,"end":1267.75},{"text":"CYI.","start":1267.75,"end":1268.71},{"text":"With","start":1275.47,"end":1275.71},{"text":"that,","start":1275.95,"end":1276.35},{"text":"I","start":1277.07,"end":1277.15},{"text":"believe","start":1277.15,"end":1277.63},{"text":"we've","start":1277.63,"end":1277.95},{"text":"exhausted","start":1279.07,"end":1279.79},{"text":"the","start":1279.87,"end":1280.15},{"text":"list","start":1281.07,"end":1281.47},{"text":"of","start":1281.59,"end":1281.79},{"text":"member","start":1282.03,"end":1282.39},{"text":"states","start":1282.39,"end":1283.07},{"text":"and","start":1283.15,"end":1283.47},{"text":"stakeholders.","start":1283.47,"end":1284.59}]},{"text":"So we've had quite a lot of interventions in this 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believe that we'll do all this in good time.","start":1311.39,"end":1313.39,"topics":[],"words":[{"text":"I","start":1311.39,"end":1311.43},{"text":"believe","start":1311.43,"end":1311.67},{"text":"that","start":1311.67,"end":1311.95},{"text":"we'll","start":1311.95,"end":1312.19},{"text":"do","start":1312.19,"end":1312.35},{"text":"all","start":1312.35,"end":1312.51},{"text":"this","start":1312.51,"end":1312.79},{"text":"in","start":1312.79,"end":1312.91},{"text":"good","start":1312.91,"end":1313.07},{"text":"time.","start":1313.07,"end":1313.39}]},{"text":"And so with that, having closed that session, we'll move to Article 9 and Okay, all 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approaches that will contribute to the achievement of sustainable development in these three dimensions, economic, social, and environmental, in a balanced and integrated manner.","start":1335.71,"end":1357.55,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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this is article nine is one of the short, uh, commitments, but sometimes the smallest ones are the ones that have the most, uh, cause the most 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Chair.","start":1399.31,"end":1400.03,"topics":[],"words":[{"text":"Thank","start":1399.31,"end":1399.55},{"text":"you,","start":1399.55,"end":1399.63},{"text":"Chair.","start":1399.63,"end":1400.03}]},{"text":"Sustainable development is, of course, a core role of the UN and was central to the FFD4 agreement.","start":1400.67,"end":1407.39,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"Brazil","start":1559.87,"end":1560.19},{"text":"also","start":1560.19,"end":1560.39},{"text":"remains","start":1560.39,"end":1560.75},{"text":"committed","start":1560.75,"end":1561.19},{"text":"to","start":1561.19,"end":1561.27},{"text":"engaging","start":1561.27,"end":1561.71},{"text":"in","start":1561.71,"end":1561.79},{"text":"the","start":1561.79,"end":1561.99},{"text":"negotiations","start":1561.99,"end":1562.67},{"text":"in","start":1562.99,"end":1563.11},{"text":"a","start":1563.11,"end":1563.15},{"text":"pragmatic","start":1563.15,"end":1563.71},{"text":"and","start":1563.71,"end":1563.87},{"text":"cooperative","start":1563.87,"end":1564.43},{"text":"manner,","start":1564.43,"end":1564.83},{"text":"seeking","start":1565.07,"end":1565.43},{"text":"balanced","start":1565.43,"end":1565.79},{"text":"solutions","start":1565.79,"end":1566.23},{"text":"that","start":1566.23,"end":1566.35},{"text":"reflect","start":1566.35,"end":1566.71},{"text":"the","start":1566.71,"end":1566.79},{"text":"perspectives","start":1566.79,"end":1567.39},{"text":"and","start":1567.39,"end":1567.51},{"text":"realities","start":1567.51,"end":1567.99},{"text":"of","start":1568.43,"end":1568.51},{"text":"both","start":1568.51,"end":1568.75},{"text":"developing","start":1568.75,"end":1569.23},{"text":"and","start":1569.23,"end":1569.35},{"text":"developed","start":1569.35,"end":1569.71},{"text":"countries.","start":1569.71,"end":1570.35}]},{"text":"We would like to stress that more elaboration on the commitments will be crucial for the achievement of this convention's objectives.","start":1571.07,"end":1576.51,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"We","start":1571.07,"end":1571.15},{"text":"would","start":1571.15,"end":1571.31},{"text":"like","start":1571.31,"end":1571.47},{"text":"to","start":1571.47,"end":1571.59},{"text":"stress","start":1571.59,"end":1571.87},{"text":"that","start":1571.87,"end":1572.03},{"text":"more","start":1572.03,"end":1572.27},{"text":"elaboration","start":1572.27,"end":1572.79},{"text":"on","start":1572.79,"end":1572.87},{"text":"the","start":1572.87,"end":1572.99},{"text":"commitments","start":1572.99,"end":1573.63},{"text":"will","start":1573.63,"end":1573.75},{"text":"be","start":1573.75,"end":1573.87},{"text":"crucial","start":1573.87,"end":1574.27},{"text":"for","start":1574.27,"end":1574.39},{"text":"the","start":1574.39,"end":1574.47},{"text":"achievement","start":1574.47,"end":1574.99},{"text":"of","start":1574.99,"end":1575.11},{"text":"this","start":1575.11,"end":1575.31},{"text":"convention's","start":1575.31,"end":1575.83},{"text":"objectives.","start":1575.83,"end":1576.51}]},{"text":"We are looking for a text that is balanced, but at the same time presents sufficient elements for discussions to be substantive and for the effectiveness of such provisions.","start":1576.91,"end":1584.83,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. 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Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"This","start":1607.55,"end":1607.71},{"text":"recognition","start":1607.71,"end":1608.35},{"text":"is","start":1608.35,"end":1608.47},{"text":"positive","start":1608.47,"end":1609.03},{"text":"and","start":1609.03,"end":1609.15},{"text":"reflects","start":1609.15,"end":1609.55},{"text":"the","start":1609.55,"end":1609.63},{"text":"growing","start":1609.63,"end":1609.99},{"text":"awareness","start":1609.99,"end":1610.43},{"text":"that","start":1610.43,"end":1610.59},{"text":"taxation","start":1610.59,"end":1611.15},{"text":"is","start":1611.15,"end":1611.23},{"text":"the","start":1611.23,"end":1611.31},{"text":"main","start":1611.31,"end":1611.55},{"text":"tool","start":1611.55,"end":1611.71},{"text":"for","start":1611.71,"end":1611.87},{"text":"finance","start":1611.87,"end":1612.23},{"text":"and","start":1612.23,"end":1612.35},{"text":"development.","start":1612.35,"end":1612.87}]},{"text":"The provision, however, remains largely declaratory in nature, only repeating the terms of reference language.","start":1613.63,"end":1619.07,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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therefore, perhaps going forward, we could consider where to position this article or the language in this article as suggested by 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like the UK, we think there could be a case for considering the language in the severe commitment on this 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Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"Our","start":2430.31,"end":2430.55},{"text":"opinion","start":2430.55,"end":2431.07},{"text":"is","start":2431.07,"end":2431.27},{"text":"that","start":2431.27,"end":2431.59},{"text":"tax","start":2431.83,"end":2432.15},{"text":"cooperation","start":2432.15,"end":2432.87},{"text":"must","start":2432.87,"end":2433.23},{"text":"support","start":2433.23,"end":2433.59},{"text":"development","start":2433.59,"end":2434.39},{"text":"outcomes,","start":2434.39,"end":2435.19},{"text":"not","start":2435.27,"end":2435.59},{"text":"only","start":2435.59,"end":2436.15},{"text":"administrative","start":2436.15,"end":2437.03},{"text":"harmonization.","start":2437.11,"end":2438.15}]},{"text":"I thank you.","start":2438.55,"end":2439.23,"topics":[],"words":[{"text":"I","start":2438.55,"end":2438.71},{"text":"thank","start":2438.79,"end":2439.11},{"text":"you.","start":2439.11,"end":2439.23}]}]}],"speaker":{"name":null,"affiliation":"BGD","affiliation_full":"Bangladesh","group":null,"function":"Representative"}},{"statement_number":32,"start":2443.07,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=2444","paragraphs":[{"sentences":[{"text":"Thank you, Bangladesh.","start":2443.07,"end":2444.07,"topics":[],"words":[{"text":"Thank","start":2443.07,"end":2443.23},{"text":"you,","start":2443.23,"end":2443.35},{"text":"Bangladesh.","start":2443.35,"end":2444.07}]},{"text":"Zambia, please.","start":2444.47,"end":2445.27,"topics":[],"words":[{"text":"Zambia,","start":2444.47,"end":2444.87},{"text":"please.","start":2444.87,"end":2445.27}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":33,"start":2449.27,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=2450","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2449.27,"end":2450.07,"topics":[],"words":[{"text":"Thank","start":2449.27,"end":2449.51},{"text":"you,","start":2449.51,"end":2449.59},{"text":"Chair.","start":2449.59,"end":2450.07}]},{"text":"On behalf of the Africa Group, I wish to deliver a statement.","start":2452.39,"end":2456.87,"topics":[],"words":[{"text":"On","start":2452.39,"end":2452.63},{"text":"behalf","start":2452.63,"end":2452.87},{"text":"of","start":2452.87,"end":2453.03},{"text":"the","start":2453.03,"end":2453.15},{"text":"Africa","start":2453.15,"end":2453.59},{"text":"Group,","start":2453.59,"end":2453.91},{"text":"I","start":2453.99,"end":2454.07},{"text":"wish","start":2454.79,"end":2454.99},{"text":"to","start":2455.03,"end":2455.27},{"text":"deliver","start":2455.67,"end":2456.11},{"text":"a","start":2456.11,"end":2456.15},{"text":"statement.","start":2456.15,"end":2456.87}]},{"text":"Chair, from the Africa Group, we are generally in support of Article 9.","start":2457.63,"end":2464.95,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"Chair,","start":2457.63,"end":2457.99},{"text":"from","start":2457.99,"end":2458.47},{"text":"the","start":2459.19,"end":2459.39},{"text":"Africa","start":2459.51,"end":2459.91},{"text":"Group,","start":2459.91,"end":2460.23},{"text":"we","start":2460.39,"end":2460.71},{"text":"are","start":2460.71,"end":2460.87},{"text":"generally","start":2460.87,"end":2461.67},{"text":"in","start":2462.39,"end":2462.63},{"text":"support","start":2462.63,"end":2463.27},{"text":"of","start":2464.07,"end":2464.15},{"text":"Article","start":2464.15,"end":2464.71},{"text":"9.","start":2464.71,"end":2464.95}]},{"text":"So the Africa Group expresses its general support of Article 9. and also with openness to see what we can consider in terms of what other countries have raised, for instance, Brazil on domestic resource mobilization.","start":2465.91,"end":2480.83,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}],"words":[{"text":"So","start":2465.91,"end":2466.15},{"text":"the","start":2466.15,"end":2466.27},{"text":"Africa","start":2466.27,"end":2466.55},{"text":"Group","start":2466.55,"end":2466.95},{"text":"expresses","start":2467.31,"end":2467.83},{"text":"its","start":2467.83,"end":2468.15},{"text":"general","start":2468.15,"end":2468.51},{"text":"support","start":2468.51,"end":2468.95},{"text":"of","start":2468.95,"end":2469.35},{"text":"Article","start":2469.75,"end":2470.15},{"text":"9.","start":2470.15,"end":2470.39},{"text":"and","start":2471.55,"end":2471.75},{"text":"also","start":2471.75,"end":2472.07},{"text":"with","start":2472.07,"end":2472.19},{"text":"openness","start":2472.19,"end":2472.75},{"text":"to","start":2472.75,"end":2472.87},{"text":"see","start":2472.87,"end":2473.07},{"text":"what","start":2473.07,"end":2473.31},{"text":"we","start":2473.31,"end":2473.39},{"text":"can","start":2473.39,"end":2473.63},{"text":"consider","start":2473.63,"end":2474.43},{"text":"in","start":2475.03,"end":2475.15},{"text":"terms","start":2475.15,"end":2475.39},{"text":"of","start":2475.43,"end":2475.51},{"text":"what","start":2475.51,"end":2476.11},{"text":"other","start":2476.11,"end":2476.27},{"text":"countries","start":2476.27,"end":2476.75},{"text":"have","start":2476.75,"end":2476.99},{"text":"raised,","start":2476.99,"end":2477.63},{"text":"for","start":2477.95,"end":2478.19},{"text":"instance,","start":2478.19,"end":2478.51},{"text":"Brazil","start":2478.51,"end":2479.03},{"text":"on","start":2479.03,"end":2479.15},{"text":"domestic","start":2479.15,"end":2479.63},{"text":"resource","start":2479.63,"end":2479.95},{"text":"mobilization.","start":2479.95,"end":2480.83}]},{"text":"Article 9 reflects the very essence of what Africa has long advocated for.","start":2481.79,"end":2486.27,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"Article","start":2481.79,"end":2482.19},{"text":"9","start":2482.19,"end":2482.67},{"text":"reflects","start":2482.67,"end":2483.23},{"text":"the","start":2483.23,"end":2483.35},{"text":"very","start":2483.35,"end":2483.63},{"text":"essence","start":2483.63,"end":2484.19},{"text":"of","start":2484.23,"end":2484.31},{"text":"what","start":2484.31,"end":2484.59},{"text":"Africa","start":2484.59,"end":2484.91},{"text":"has","start":2484.91,"end":2485.07},{"text":"long","start":2485.07,"end":2485.31},{"text":"advocated","start":2485.31,"end":2486.03},{"text":"for.","start":2486.03,"end":2486.27}]},{"text":"That is an international tax system that is fair, inclusive, and aligned with broader goals of the 2030 Agenda for Sustainable Development and Agenda 2063 of the African Union.","start":2486.91,"end":2499.31,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."},{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"That","start":2486.91,"end":2487.15},{"text":"is","start":2487.15,"end":2487.27},{"text":"an","start":2487.27,"end":2487.39},{"text":"international","start":2487.39,"end":2487.91},{"text":"tax","start":2487.91,"end":2488.15},{"text":"system","start":2488.15,"end":2488.43},{"text":"that","start":2488.43,"end":2488.67},{"text":"is","start":2488.71,"end":2488.83},{"text":"fair,","start":2488.83,"end":2489.23},{"text":"inclusive,","start":2490.03,"end":2490.63},{"text":"and","start":2491.11,"end":2491.31},{"text":"aligned","start":2491.31,"end":2491.67},{"text":"with","start":2491.67,"end":2491.79},{"text":"broader","start":2491.79,"end":2492.19},{"text":"goals","start":2492.19,"end":2492.51},{"text":"of","start":2492.51,"end":2492.59},{"text":"the","start":2492.59,"end":2492.67},{"text":"2030","start":2492.67,"end":2493.23},{"text":"Agenda","start":2493.23,"end":2493.79},{"text":"for","start":2493.79,"end":2493.95},{"text":"Sustainable","start":2493.95,"end":2494.47},{"text":"Development","start":2494.47,"end":2495.15},{"text":"and","start":2495.71,"end":2496.35},{"text":"Agenda","start":2496.67,"end":2497.07},{"text":"2063","start":2497.07,"end":2498.19},{"text":"of","start":2498.19,"end":2498.31},{"text":"the","start":2498.31,"end":2498.39},{"text":"African","start":2498.39,"end":2498.83},{"text":"Union.","start":2498.83,"end":2499.31}]},{"text":"Effective tax cooperation is vital for mobilizing domestic resources, keeping illicit financial flows, base erosion, and ensuring that countries have the fiscal space to invest in people, infrastructure, the green transition, and provide the necessary social protection.","start":2500.59,"end":2519.87,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."},{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."},{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Several statements linked tax cooperation to climate action, environmental protection, and the polluter pays principle. Proposals included carbon or polluter taxes, support for loss and damage financing, and better alignment between this convention and wider UN climate finance processes."}],"words":[{"text":"Effective","start":2500.59,"end":2501.07},{"text":"tax","start":2501.07,"end":2501.35},{"text":"cooperation","start":2501.35,"end":2501.91},{"text":"is","start":2501.91,"end":2502.27},{"text":"vital","start":2502.27,"end":2502.75},{"text":"for","start":2502.75,"end":2502.99},{"text":"mobilizing","start":2503.07,"end":2503.67},{"text":"domestic","start":2503.67,"end":2504.11},{"text":"resources,","start":2504.11,"end":2504.91},{"text":"keeping","start":2505.87,"end":2506.23},{"text":"illicit","start":2506.23,"end":2506.59},{"text":"financial","start":2506.59,"end":2507.11},{"text":"flows,","start":2507.11,"end":2507.55},{"text":"base","start":2507.55,"end":2507.79},{"text":"erosion,","start":2507.79,"end":2508.27},{"text":"and","start":2508.27,"end":2508.39},{"text":"ensuring","start":2508.39,"end":2508.75},{"text":"that","start":2508.75,"end":2508.99},{"text":"countries","start":2508.99,"end":2509.47},{"text":"have","start":2509.47,"end":2509.63},{"text":"the","start":2509.63,"end":2509.71},{"text":"fiscal","start":2509.71,"end":2510.11},{"text":"space","start":2510.11,"end":2510.43},{"text":"to","start":2510.43,"end":2510.63},{"text":"invest","start":2510.63,"end":2511.07},{"text":"in","start":2511.07,"end":2511.23},{"text":"people,","start":2511.23,"end":2511.63},{"text":"infrastructure,","start":2511.63,"end":2512.51},{"text":"the","start":2513.63,"end":2513.71},{"text":"green","start":2513.71,"end":2513.95},{"text":"transition,","start":2513.95,"end":2514.83},{"text":"and","start":2515.43,"end":2515.71},{"text":"provide","start":2515.71,"end":2516.27},{"text":"the","start":2516.35,"end":2516.47},{"text":"necessary","start":2516.47,"end":2517.31},{"text":"social","start":2517.95,"end":2518.51},{"text":"protection.","start":2519.07,"end":2519.87}]},{"text":"The African Union underscores, however, that the capacities of states to engage in and benefit from international cooperation are not equal.","start":2521.23,"end":2527.67,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"The","start":2521.23,"end":2521.35},{"text":"African","start":2521.35,"end":2521.71},{"text":"Union","start":2521.71,"end":2522.03},{"text":"underscores,","start":2522.03,"end":2522.67},{"text":"however,","start":2522.67,"end":2522.99},{"text":"that","start":2522.99,"end":2523.11},{"text":"the","start":2523.11,"end":2523.19},{"text":"capacities","start":2523.19,"end":2523.83},{"text":"of","start":2523.83,"end":2523.95},{"text":"states","start":2523.95,"end":2524.27},{"text":"to","start":2524.27,"end":2524.47},{"text":"engage","start":2524.47,"end":2524.99},{"text":"in","start":2524.99,"end":2525.11},{"text":"and","start":2525.11,"end":2525.27},{"text":"benefit","start":2525.27,"end":2525.75},{"text":"from","start":2525.75,"end":2525.91},{"text":"international","start":2525.91,"end":2526.43},{"text":"cooperation","start":2526.43,"end":2526.95},{"text":"are","start":2526.95,"end":2527.03},{"text":"not","start":2527.03,"end":2527.31},{"text":"equal.","start":2527.31,"end":2527.67}]},{"text":"And we note that the current wording of the article takes cognizance of this, taking into account different capacity of the states, which we fully support.","start":2528.55,"end":2538.95,"topics":[],"words":[{"text":"And","start":2528.55,"end":2528.79},{"text":"we","start":2528.79,"end":2528.91},{"text":"note","start":2528.91,"end":2529.35},{"text":"that","start":2529.35,"end":2529.67},{"text":"the","start":2529.67,"end":2529.75},{"text":"current","start":2529.75,"end":2530.19},{"text":"wording","start":2530.19,"end":2530.59},{"text":"of","start":2530.59,"end":2530.87},{"text":"the","start":2531.91,"end":2532.03},{"text":"article","start":2532.07,"end":2532.55},{"text":"takes","start":2533.11,"end":2533.67},{"text":"cognizance","start":2533.67,"end":2534.35},{"text":"of","start":2534.35,"end":2534.47},{"text":"this,","start":2534.47,"end":2534.87},{"text":"taking","start":2535.51,"end":2535.75},{"text":"into","start":2535.75,"end":2535.95},{"text":"account","start":2535.95,"end":2536.23},{"text":"different","start":2536.23,"end":2536.55},{"text":"capacity","start":2536.55,"end":2537.03},{"text":"of","start":2537.03,"end":2537.11},{"text":"the","start":2537.11,"end":2537.23},{"text":"states,","start":2537.23,"end":2537.71},{"text":"which","start":2537.71,"end":2537.99},{"text":"we","start":2537.99,"end":2538.11},{"text":"fully","start":2538.11,"end":2538.35},{"text":"support.","start":2538.35,"end":2538.95}]},{"text":"So recognizing these asymmetries is essential to achieving true inclusivity, fairness in global tax governance.","start":2539.51,"end":2547.27,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"So","start":2539.51,"end":2539.75},{"text":"recognizing","start":2539.75,"end":2540.47},{"text":"these","start":2540.47,"end":2540.87},{"text":"asymmetries","start":2540.91,"end":2541.83},{"text":"is","start":2541.91,"end":2542.15},{"text":"essential","start":2542.15,"end":2542.79},{"text":"to","start":2542.79,"end":2542.99},{"text":"achieving","start":2542.99,"end":2543.43},{"text":"true","start":2543.43,"end":2543.67},{"text":"inclusivity,","start":2543.67,"end":2544.55},{"text":"fairness","start":2545.27,"end":2545.83},{"text":"in","start":2545.83,"end":2545.99},{"text":"global","start":2545.99,"end":2546.31},{"text":"tax","start":2546.31,"end":2546.63},{"text":"governance.","start":2546.63,"end":2547.27}]},{"text":"And therefore, Chair, member states, we call for international cooperation that supports capacity building, technology transfer, and equitable participation of all countries, especially developing countries, in shaping global tax norms.","start":2548.31,"end":2563.15,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"And","start":2548.31,"end":2548.59},{"text":"therefore,","start":2548.59,"end":2549.11},{"text":"Chair,","start":2549.11,"end":2549.59},{"text":"member","start":2549.59,"end":2549.91},{"text":"states,","start":2549.91,"end":2550.39},{"text":"we","start":2551.03,"end":2551.27},{"text":"call","start":2551.27,"end":2551.51},{"text":"for","start":2551.51,"end":2551.67},{"text":"international","start":2551.67,"end":2552.23},{"text":"cooperation","start":2552.23,"end":2552.79},{"text":"that","start":2552.79,"end":2552.99},{"text":"supports","start":2552.99,"end":2553.51},{"text":"capacity","start":2553.51,"end":2554.03},{"text":"building,","start":2554.03,"end":2554.55},{"text":"technology","start":2554.87,"end":2555.47},{"text":"transfer,","start":2555.47,"end":2556.07},{"text":"and","start":2556.75,"end":2556.99},{"text":"equitable","start":2556.99,"end":2557.51},{"text":"participation","start":2557.51,"end":2558.19},{"text":"of","start":2558.19,"end":2558.31},{"text":"all","start":2558.31,"end":2558.43},{"text":"countries,","start":2558.43,"end":2559.07},{"text":"especially","start":2559.15,"end":2559.71},{"text":"developing","start":2559.71,"end":2560.23},{"text":"countries,","start":2560.23,"end":2560.83},{"text":"in","start":2561.31,"end":2561.55},{"text":"shaping","start":2561.55,"end":2561.95},{"text":"global","start":2561.95,"end":2562.27},{"text":"tax","start":2562.27,"end":2562.67},{"text":"norms.","start":2562.67,"end":2563.15}]},{"text":"We find the current work that we are doing that provides this opportunity of inclusivity and other countries to come on the table and shape global tax norms.","start":2564.03,"end":2572.99,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. 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Thank you, Jamaica.","start":2636.03,"end":2638.51,"topics":[],"words":[{"text":"Thank","start":2636.03,"end":2636.27},{"text":"you.","start":2636.27,"end":2636.39},{"text":"Thank","start":2637.67,"end":2637.95},{"text":"you,","start":2637.95,"end":2638.03},{"text":"Jamaica.","start":2638.03,"end":2638.51}]},{"text":"Islamic Republic of Iran, please.","start":2642.59,"end":2644.35,"topics":[],"words":[{"text":"Islamic","start":2642.59,"end":2643.07},{"text":"Republic","start":2643.07,"end":2643.55},{"text":"of","start":2643.55,"end":2643.67},{"text":"Iran,","start":2643.67,"end":2643.95},{"text":"please.","start":2643.95,"end":2644.35}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":37,"start":2646.91,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=2647","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2646.91,"end":2647.55,"topics":[],"words":[{"text":"Thank","start":2646.91,"end":2647.11},{"text":"you,","start":2647.11,"end":2647.19},{"text":"Chair.","start":2647.23,"end":2647.55}]},{"text":"We support the current draft of Article 9, which adequately addresses all three pillars of sustainable development.","start":2647.95,"end":2654.75,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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Okay, I don't see any more member states.","start":2677.15,"end":2683.27,"topics":[],"words":[{"text":"Thank","start":2677.15,"end":2677.43},{"text":"you,","start":2677.43,"end":2677.51},{"text":"Iran.","start":2677.59,"end":2678.07},{"text":"Okay,","start":2681.39,"end":2681.63},{"text":"I","start":2681.63,"end":2681.67},{"text":"don't","start":2681.67,"end":2681.95},{"text":"see","start":2681.95,"end":2682.15},{"text":"any","start":2682.15,"end":2682.27},{"text":"more","start":2682.27,"end":2682.47},{"text":"member","start":2682.47,"end":2682.75},{"text":"states.","start":2682.75,"end":2683.27}]},{"text":"I think we can move to stakeholders.","start":2683.35,"end":2686.39,"topics":[],"words":[{"text":"I","start":2683.35,"end":2683.39},{"text":"think","start":2683.39,"end":2683.59},{"text":"we","start":2683.59,"end":2683.67},{"text":"can","start":2683.67,"end":2683.87},{"text":"move","start":2683.87,"end":2684.15},{"text":"to","start":2684.15,"end":2684.35},{"text":"stakeholders.","start":2685.27,"end":2686.39}]},{"text":"ILO, please.","start":2688.39,"end":2689.19,"topics":[],"words":[{"text":"ILO,","start":2688.39,"end":2688.71},{"text":"please.","start":2688.71,"end":2689.19}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":39,"start":2690.23,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=2691","paragraphs":[{"sentences":[{"text":"Thank you, Chair. The ILO would like to propose the inclusion of social protection in Article 9 of the Convention.","start":2690.23,"end":2697.03,"topics":[{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. 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This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}],"words":[{"text":"The","start":2697.47,"end":2697.63},{"text":"ILO","start":2697.63,"end":2698.03},{"text":"would","start":2698.03,"end":2698.19},{"text":"like","start":2698.19,"end":2698.39},{"text":"to","start":2698.39,"end":2698.47},{"text":"emphasize","start":2698.47,"end":2699.15},{"text":"the","start":2699.15,"end":2699.31},{"text":"role","start":2699.31,"end":2699.71},{"text":"of","start":2699.71,"end":2699.95},{"text":"social","start":2699.95,"end":2700.23},{"text":"protection","start":2700.23,"end":2700.91},{"text":"in","start":2701.07,"end":2701.19},{"text":"promoting","start":2701.19,"end":2701.71},{"text":"inclusive","start":2701.71,"end":2702.23},{"text":"growth","start":2702.23,"end":2702.63},{"text":"and","start":2702.83,"end":2702.99},{"text":"strengthening","start":2702.99,"end":2703.63},{"text":"tax","start":2703.63,"end":2703.95},{"text":"revenues.","start":2703.95,"end":2704.51}]},{"text":"But Chair, please allow me to ask this rhetorical question, why the ILO is making this proposal, but also why do we need stronger international tax cooperation?","start":2704.83,"end":2714.19,"topics":[{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. 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remain available here in the room to provide further context on this proposal.","start":2891.23,"end":2894.91,"topics":[],"words":[{"text":"I","start":2891.23,"end":2891.35},{"text":"remain","start":2891.35,"end":2891.59},{"text":"available","start":2891.59,"end":2892.03},{"text":"here","start":2892.03,"end":2892.31},{"text":"in","start":2892.31,"end":2892.43},{"text":"the","start":2892.43,"end":2892.51},{"text":"room","start":2892.51,"end":2892.83},{"text":"to","start":2892.99,"end":2893.07},{"text":"provide","start":2893.07,"end":2893.39},{"text":"further","start":2893.39,"end":2893.79},{"text":"context","start":2893.79,"end":2894.15},{"text":"on","start":2894.15,"end":2894.23},{"text":"this","start":2894.23,"end":2894.39},{"text":"proposal.","start":2894.39,"end":2894.91}]},{"text":"Please do reach 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I speak on behalf of ActionAid Vietnam and our partners in the Tax and Fiscal Justice Alliance Asia, TAFJA.","start":3124.79,"end":3134.03,"topics":[],"words":[{"text":"Excellencies,","start":3124.79,"end":3125.43},{"text":"distinguished","start":3125.63,"end":3126.23},{"text":"guests,","start":3126.23,"end":3126.55},{"text":"Xin","start":3127.23,"end":3127.47},{"text":"Zhao.","start":3127.51,"end":3127.79},{"text":"I","start":3128.35,"end":3128.43},{"text":"speak","start":3128.43,"end":3128.67},{"text":"on","start":3128.67,"end":3128.75},{"text":"behalf","start":3128.75,"end":3129.07},{"text":"of","start":3129.15,"end":3129.23},{"text":"ActionAid","start":3129.23,"end":3129.59},{"text":"Vietnam","start":3129.59,"end":3130.19},{"text":"and","start":3130.19,"end":3130.43},{"text":"our","start":3130.43,"end":3130.59},{"text":"partners","start":3130.59,"end":3131.15},{"text":"in","start":3131.15,"end":3131.31},{"text":"the","start":3131.31,"end":3131.39},{"text":"Tax","start":3131.39,"end":3131.67},{"text":"and","start":3131.67,"end":3131.87},{"text":"Fiscal","start":3131.87,"end":3132.27},{"text":"Justice","start":3132.27,"end":3132.67},{"text":"Alliance","start":3132.67,"end":3133.15},{"text":"Asia,","start":3133.15,"end":3133.31},{"text":"TAFJA.","start":3133.31,"end":3134.03}]},{"text":"tax and gender working group hosted by the Global Alliance on Tax Justice, GATJ.","start":3134.51,"end":3140.31,"topics":[{"key":"human-rights-gender","label":"Human Rights, Equality and Gender","description":"A number of speakers argued that tax policy should be explicitly aligned with human rights obligations and designed to reduce inequality. 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The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."}],"words":[{"text":"This","start":3313.31,"end":3313.55},{"text":"is","start":3313.55,"end":3313.67},{"text":"opportunity","start":3313.67,"end":3314.67},{"text":"to","start":3314.67,"end":3314.87},{"text":"lead","start":3315.07,"end":3315.19},{"text":"and","start":3315.31,"end":3315.47},{"text":"let","start":3315.47,"end":3315.71},{"text":"us","start":3315.75,"end":3315.95},{"text":"build","start":3315.95,"end":3316.27},{"text":"a","start":3316.27,"end":3316.35},{"text":"global","start":3316.35,"end":3316.67},{"text":"tax","start":3316.67,"end":3316.91},{"text":"system","start":3316.91,"end":3317.31},{"text":"that","start":3317.31,"end":3317.47},{"text":"serve","start":3317.47,"end":3317.79},{"text":"all,","start":3317.79,"end":3318.11},{"text":"not","start":3318.43,"end":3318.67},{"text":"just","start":3318.67,"end":3318.95},{"text":"privileged","start":3318.95,"end":3319.39},{"text":"few.","start":3319.39,"end":3319.71}]},{"text":"Thank you.","start":3320.03,"end":3320.43,"topics":[],"words":[{"text":"Thank","start":3320.03,"end":3320.27},{"text":"you.","start":3320.27,"end":3320.43}]}]}],"speaker":{"name":"Xin Zhao","affiliation":"ActionAid Vietnam","affiliation_full":"ActionAid Vietnam","group":"TAFJA Tax and Gender Working Group","function":"Representative"}},{"statement_number":44,"start":3325.51,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=3326","paragraphs":[{"sentences":[{"text":"Thank you, GCE please.","start":3325.51,"end":3330.83,"topics":[],"words":[{"text":"Thank","start":3325.51,"end":3325.71},{"text":"you,","start":3325.71,"end":3325.83},{"text":"GCE","start":3326.11,"end":3326.99},{"text":"please.","start":3330.15,"end":3330.83}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":45,"start":3331.55,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=3332","paragraphs":[{"sentences":[{"text":"Thank you so much, sir.","start":3331.55,"end":3332.43,"topics":[],"words":[{"text":"Thank","start":3331.55,"end":3331.79},{"text":"you","start":3331.79,"end":3331.87},{"text":"so","start":3331.87,"end":3332.03},{"text":"much,","start":3332.03,"end":3332.27},{"text":"sir.","start":3332.27,"end":3332.43}]},{"text":"My name is Cheikh Mbo of the Education for Senegal Coalition.","start":3333.95,"end":3339.47,"topics":[],"words":[{"text":"My","start":3333.95,"end":3334.11},{"text":"name","start":3334.11,"end":3334.27},{"text":"is","start":3334.27,"end":3334.43},{"text":"Cheikh","start":3334.43,"end":3334.67},{"text":"Mbo","start":3334.67,"end":3335.15},{"text":"of","start":3335.51,"end":3335.71},{"text":"the","start":3335.71,"end":3335.83},{"text":"Education","start":3336.91,"end":3337.87},{"text":"for","start":3337.87,"end":3338.03},{"text":"Senegal","start":3338.03,"end":3338.43},{"text":"Coalition.","start":3338.43,"end":3339.47}]},{"text":"I'm a member of the Global Campaign for Education, and I'm speaking on behalf of the Global Alliance for Tax Justice.","start":3339.71,"end":3346.99,"topics":[{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. 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Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."}],"words":[{"text":"You","start":3352.91,"end":3353.07},{"text":"can","start":3353.07,"end":3353.23},{"text":"save","start":3353.23,"end":3353.43},{"text":"lives.","start":3353.43,"end":3353.95}]},{"text":"You can give rise to new hope.","start":3356.31,"end":3358.23,"topics":[{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."}],"words":[{"text":"You","start":3356.31,"end":3356.55},{"text":"can","start":3356.55,"end":3356.79},{"text":"give","start":3356.79,"end":3357.03},{"text":"rise","start":3357.03,"end":3357.43},{"text":"to","start":3357.43,"end":3357.59},{"text":"new","start":3357.59,"end":3357.91},{"text":"hope.","start":3357.91,"end":3358.23}]},{"text":"You can guarantee to all access to quality education, to health care and social security.","start":3359.11,"end":3365.43,"topics":[{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."}],"words":[{"text":"You","start":3359.11,"end":3359.27},{"text":"can","start":3359.27,"end":3359.43},{"text":"guarantee","start":3359.43,"end":3359.91},{"text":"to","start":3359.91,"end":3360.11},{"text":"all","start":3360.11,"end":3360.31},{"text":"access","start":3360.31,"end":3360.79},{"text":"to","start":3360.79,"end":3360.91},{"text":"quality","start":3360.91,"end":3361.31},{"text":"education,","start":3361.31,"end":3361.99},{"text":"to","start":3363.27,"end":3363.43},{"text":"health","start":3363.43,"end":3363.71},{"text":"care","start":3363.71,"end":3364.07},{"text":"and","start":3364.27,"end":3364.39},{"text":"social","start":3364.39,"end":3364.79},{"text":"security.","start":3364.79,"end":3365.43}]},{"text":"You can make our world a fairer one, one that acts in more solidarity.","start":3367.11,"end":3372.59,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"You","start":3367.11,"end":3367.43},{"text":"can","start":3367.43,"end":3367.67},{"text":"make","start":3367.67,"end":3368.07},{"text":"our","start":3368.15,"end":3368.31},{"text":"world","start":3368.31,"end":3369.11},{"text":"a","start":3369.11,"end":3369.19},{"text":"fairer","start":3369.19,"end":3369.59},{"text":"one,","start":3369.59,"end":3369.99},{"text":"one","start":3369.99,"end":3370.47},{"text":"that","start":3371.11,"end":3371.35},{"text":"acts","start":3371.35,"end":3371.59},{"text":"in","start":3371.59,"end":3371.71},{"text":"more","start":3371.71,"end":3371.87},{"text":"solidarity.","start":3371.87,"end":3372.59}]},{"text":"You have the power to act here in this room.","start":3372.59,"end":3374.47,"topics":[],"words":[{"text":"You","start":3372.59,"end":3372.71},{"text":"have","start":3372.71,"end":3372.87},{"text":"the","start":3372.87,"end":3372.95},{"text":"power","start":3372.95,"end":3373.27},{"text":"to","start":3373.27,"end":3373.43},{"text":"act","start":3373.43,"end":3373.67},{"text":"here","start":3373.67,"end":3373.83},{"text":"in","start":3373.83,"end":3373.95},{"text":"this","start":3373.95,"end":3374.07},{"text":"room.","start":3374.07,"end":3374.47}]},{"text":"And to do this, dear delegates, you have to be bolder when it comes to what the Convention wants to achieve by strengthening Article 9, by integrating in a balanced way the achievement of sustainable development and its three dimensions economic, social and environmental.","start":3375.59,"end":3395.95,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"And","start":3375.59,"end":3375.79},{"text":"to","start":3375.79,"end":3375.91},{"text":"do","start":3375.91,"end":3376.07},{"text":"this,","start":3376.07,"end":3376.47},{"text":"dear","start":3376.71,"end":3376.87},{"text":"delegates,","start":3376.87,"end":3377.51},{"text":"you","start":3378.15,"end":3378.47},{"text":"have","start":3378.55,"end":3378.79},{"text":"to","start":3378.79,"end":3378.95},{"text":"be","start":3378.95,"end":3379.19},{"text":"bolder","start":3379.27,"end":3379.91},{"text":"when","start":3379.91,"end":3380.23},{"text":"it","start":3380.23,"end":3380.35},{"text":"comes","start":3380.35,"end":3380.95},{"text":"to","start":3381.39,"end":3381.63},{"text":"what","start":3381.63,"end":3381.79},{"text":"the","start":3381.79,"end":3382.11},{"text":"Convention","start":3382.51,"end":3382.99},{"text":"wants","start":3382.99,"end":3383.23},{"text":"to","start":3383.23,"end":3383.35},{"text":"achieve","start":3383.35,"end":3383.79},{"text":"by","start":3383.79,"end":3383.95},{"text":"strengthening","start":3383.95,"end":3384.59},{"text":"Article","start":3384.59,"end":3384.99},{"text":"9,","start":3384.99,"end":3385.39},{"text":"by","start":3385.47,"end":3385.71},{"text":"integrating","start":3385.71,"end":3386.59},{"text":"in","start":3386.83,"end":3386.99},{"text":"a","start":3386.99,"end":3387.07},{"text":"balanced","start":3387.07,"end":3387.55},{"text":"way","start":3387.55,"end":3387.87},{"text":"the","start":3389.23,"end":3389.51},{"text":"achievement","start":3389.71,"end":3390.39},{"text":"of","start":3390.39,"end":3390.47},{"text":"sustainable","start":3390.47,"end":3391.07},{"text":"development","start":3391.07,"end":3391.67},{"text":"and","start":3391.67,"end":3391.79},{"text":"its","start":3391.79,"end":3391.95},{"text":"three","start":3391.95,"end":3392.19},{"text":"dimensions","start":3392.19,"end":3392.83},{"text":"economic,","start":3392.83,"end":3393.47},{"text":"social","start":3393.47,"end":3394.11},{"text":"and","start":3394.75,"end":3395.07},{"text":"environmental.","start":3395.07,"end":3395.95}]},{"text":"The terms of reference for the Framework Convention clearly define the objective of this process, namely sustainable development, and yet, This is not reflected in Article 9.","start":3398.35,"end":3411.19,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."}],"words":[{"text":"The","start":3398.35,"end":3398.51},{"text":"terms","start":3398.51,"end":3398.87},{"text":"of","start":3398.87,"end":3398.99},{"text":"reference","start":3398.99,"end":3399.55},{"text":"for","start":3399.55,"end":3399.71},{"text":"the","start":3399.71,"end":3399.83},{"text":"Framework","start":3399.83,"end":3400.23},{"text":"Convention","start":3400.23,"end":3400.83},{"text":"clearly","start":3401.95,"end":3402.31},{"text":"define","start":3402.31,"end":3402.83},{"text":"the","start":3402.83,"end":3402.95},{"text":"objective","start":3402.95,"end":3403.47},{"text":"of","start":3403.47,"end":3403.55},{"text":"this","start":3403.55,"end":3403.71},{"text":"process,","start":3403.71,"end":3404.19},{"text":"namely","start":3404.19,"end":3404.55},{"text":"sustainable","start":3404.55,"end":3405.15},{"text":"development,","start":3405.15,"end":3405.87},{"text":"and","start":3406.27,"end":3406.91},{"text":"yet,","start":3407.19,"end":3407.87},{"text":"This","start":3409.27,"end":3409.43},{"text":"is","start":3409.43,"end":3409.59},{"text":"not","start":3409.59,"end":3409.75},{"text":"reflected","start":3409.75,"end":3410.31},{"text":"in","start":3410.31,"end":3410.39},{"text":"Article","start":3410.39,"end":3410.79},{"text":"9.","start":3410.79,"end":3411.19}]},{"text":"Distinguished delegates, we can manage this, we can be successful.","start":3412.07,"end":3418.23,"topics":[],"words":[{"text":"Distinguished","start":3412.07,"end":3412.59},{"text":"delegates,","start":3412.59,"end":3413.11},{"text":"we","start":3415.75,"end":3415.91},{"text":"can","start":3415.91,"end":3416.39},{"text":"manage","start":3416.55,"end":3416.95},{"text":"this,","start":3416.95,"end":3417.19},{"text":"we","start":3417.19,"end":3417.27},{"text":"can","start":3417.27,"end":3417.43},{"text":"be","start":3417.43,"end":3417.55},{"text":"successful.","start":3417.55,"end":3418.23}]},{"text":"Distinguished delegates, it is for this reason that we ask that Article 9 should explicitly refer to commitment in favour of public services for greater social and economic justice as well as gender equality.","start":3422.59,"end":3436.47,"topics":[{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. 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Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."}],"words":[{"text":"Two,","start":3550.83,"end":3551.15},{"text":"an","start":3552.55,"end":3552.63},{"text":"explicit","start":3552.63,"end":3553.15},{"text":"reference","start":3553.15,"end":3553.87},{"text":"to","start":3553.87,"end":3554.11},{"text":"an","start":3554.11,"end":3554.23},{"text":"objective","start":3554.23,"end":3554.91},{"text":"of","start":3554.91,"end":3555.23},{"text":"the","start":3555.23,"end":3555.35},{"text":"financing","start":3555.35,"end":3556.11},{"text":"of","start":3556.11,"end":3556.19},{"text":"public","start":3556.19,"end":3556.51},{"text":"services,","start":3556.51,"end":3556.99},{"text":"including","start":3556.99,"end":3557.43},{"text":"education,","start":3557.43,"end":3558.11},{"text":"health","start":3558.11,"end":3558.43},{"text":"and","start":3558.43,"end":3558.59},{"text":"social","start":3558.59,"end":3558.91},{"text":"security.","start":3558.91,"end":3559.63}]},{"text":"The ILO made a proposal to this end.","start":3560.11,"end":3563.07,"topics":[],"words":[{"text":"The","start":3560.11,"end":3560.31},{"text":"ILO","start":3560.31,"end":3560.91},{"text":"made","start":3561.31,"end":3561.79},{"text":"a","start":3561.79,"end":3561.83},{"text":"proposal","start":3561.83,"end":3562.35},{"text":"to","start":3562.35,"end":3562.43},{"text":"this","start":3562.43,"end":3562.67},{"text":"end.","start":3562.67,"end":3563.07}]},{"text":"We urge all of you to complete it by including all public services which the taxation system should serve.","start":3563.55,"end":3572.51,"topics":[{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. 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African Conference of Churches, Lutheran World Federation, and the African Civil Society Working Group on the UN Tax 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This included calls for references to gender equality, racial equality, gender-responsive taxation, and the progressive realization of economic and social rights."}],"words":[{"text":"Inequality","start":3779.71,"end":3780.59},{"text":"reduction","start":3781.43,"end":3782.03},{"text":"and","start":3782.03,"end":3782.19},{"text":"sustainable","start":3782.19,"end":3782.87},{"text":"development,","start":3782.87,"end":3783.47},{"text":"including","start":3783.95,"end":3784.43},{"text":"the","start":3784.43,"end":3784.55},{"text":"achievement","start":3784.55,"end":3785.39},{"text":"of","start":3785.55,"end":3785.71},{"text":"relevant","start":3785.71,"end":3786.19},{"text":"UN","start":3786.19,"end":3786.51},{"text":"goals,","start":3786.51,"end":3786.99},{"text":"obligations","start":3787.39,"end":3788.19},{"text":"and","start":3788.19,"end":3788.31},{"text":"commitments.","start":3788.31,"end":3789.07}]},{"text":"This should include specific mentions of the goal of reducing inequality within and among countries, environmental protection, including action to mitigate, adapt and respond to loss and damage from climate change, and action to protect and restore ecosystem and biodiversity, gender equality, financing quality universal public services for all, such as education, healthcare and social security, and the promotion of progressive tax systems.","start":3789.79,"end":3820.39,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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the representatives of faith factors and civil societies, remain deeply committed to supporting this process and contributing constructively to its 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do yes submit and thank you, Chair.","start":3957.91,"end":3959.91,"topics":[],"words":[{"text":"I","start":3957.91,"end":3957.92},{"text":"do","start":3957.91,"end":3958.15},{"text":"yes","start":3958.15,"end":3958.35},{"text":"submit","start":3958.35,"end":3958.71},{"text":"and","start":3959.27,"end":3959.43},{"text":"thank","start":3959.43,"end":3959.67},{"text":"you,","start":3959.67,"end":3959.75},{"text":"Chair.","start":3959.75,"end":3959.91}]}]}],"speaker":{"name":"Nelson Kisari","affiliation":"KMT","affiliation_full":"KMT","group":null,"function":"Presiding Bishop"}},{"statement_number":48,"start":3959.91,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=3960","paragraphs":[{"sentences":[{"text":"All right, thank you.","start":3959.91,"end":3965.51,"topics":[],"words":[{"text":"All","start":3959.91,"end":3959.99},{"text":"right,","start":3964.15,"end":3964.47},{"text":"thank","start":3964.91,"end":3965.27},{"text":"you.","start":3965.27,"end":3965.51}]},{"text":"CYI, 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delegates, as it stands, Article 9 is composed of 41 words.","start":3981.43,"end":3987.95,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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Proposals included carbon or polluter taxes, support for loss and damage financing, and better alignment between this convention and wider UN climate finance processes."}],"words":[{"text":"Our","start":4167.91,"end":4168.07},{"text":"future","start":4168.07,"end":4168.55},{"text":"must","start":4168.55,"end":4168.95},{"text":"be","start":4168.95,"end":4169.19},{"text":"funded.","start":4169.19,"end":4169.91}]},{"text":"Thank you.","start":4171.27,"end":4171.67,"topics":[],"words":[{"text":"Thank","start":4171.27,"end":4171.59},{"text":"you.","start":4171.59,"end":4171.67}]}]}],"speaker":{"name":"Domadidui","affiliation":"European Youth Forum","affiliation_full":"European Youth Forum","group":"FFD Children and Youth Constituency","function":"Representative"}},{"statement_number":50,"start":4175.95,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=4176","paragraphs":[{"sentences":[{"text":"Thank 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speak.","start":4189.93,"end":4192.65,"topics":[],"words":[{"text":"Thank","start":4189.93,"end":4190.17},{"text":"you,","start":4190.17,"end":4190.29},{"text":"Chair,","start":4190.29,"end":4190.73},{"text":"for","start":4190.73,"end":4190.93},{"text":"the","start":4190.93,"end":4191.17},{"text":"opportunity","start":4191.17,"end":4191.73},{"text":"to","start":4191.73,"end":4191.81},{"text":"speak.","start":4191.81,"end":4192.65}]},{"text":"I am speaking on behalf of the UN Human Rights Office.","start":4193.05,"end":4197.29,"topics":[],"words":[{"text":"I","start":4193.05,"end":4193.53},{"text":"am","start":4193.53,"end":4193.69},{"text":"speaking","start":4193.69,"end":4194.33},{"text":"on","start":4194.33,"end":4194.49},{"text":"behalf","start":4194.49,"end":4194.81},{"text":"of","start":4194.81,"end":4195.21},{"text":"the","start":4195.21,"end":4195.33},{"text":"UN","start":4195.33,"end":4195.77},{"text":"Human","start":4195.77,"end":4196.17},{"text":"Rights","start":4196.17,"end":4196.65},{"text":"Office.","start":4196.65,"end":4197.29}]},{"text":"As this is the first time I've spoken, we would like to express our appreciation to the hosts, Kenya, as well as to all the work of the Secretariat to make this meeting happen.","start":4197.85,"end":4211.47,"topics":[],"words":[{"text":"As","start":4197.85,"end":4198.09},{"text":"this","start":4198.09,"end":4198.25},{"text":"is","start":4198.25,"end":4198.49},{"text":"the","start":4198.49,"end":4198.65},{"text":"first","start":4198.65,"end":4199.05},{"text":"time","start":4199.05,"end":4199.21},{"text":"I've","start":4199.21,"end":4199.45},{"text":"spoken,","start":4199.45,"end":4200.09},{"text":"we","start":4200.89,"end":4201.09},{"text":"would","start":4201.09,"end":4201.29},{"text":"like","start":4201.29,"end":4201.53},{"text":"to","start":4201.53,"end":4202.17},{"text":"express","start":4202.77,"end":4203.25},{"text":"our","start":4203.25,"end":4203.33},{"text":"appreciation","start":4203.33,"end":4204.09},{"text":"to","start":4204.09,"end":4204.25},{"text":"the","start":4204.25,"end":4204.37},{"text":"hosts,","start":4204.37,"end":4205.05},{"text":"Kenya,","start":4205.47,"end":4206.03},{"text":"as","start":4206.35,"end":4206.59},{"text":"well","start":4206.59,"end":4206.83},{"text":"as","start":4206.83,"end":4206.99},{"text":"to","start":4206.99,"end":4207.39},{"text":"all","start":4207.87,"end":4208.03},{"text":"the","start":4208.03,"end":4208.19},{"text":"work","start":4208.19,"end":4208.55},{"text":"of","start":4208.55,"end":4208.67},{"text":"the","start":4208.67,"end":4208.75},{"text":"Secretariat","start":4208.75,"end":4209.87},{"text":"to","start":4210.11,"end":4210.23},{"text":"make","start":4210.23,"end":4210.43},{"text":"this","start":4210.43,"end":4210.59},{"text":"meeting","start":4210.59,"end":4210.99},{"text":"happen.","start":4210.99,"end":4211.47}]},{"text":"Let me also make some slightly general points in my statement.","start":4211.95,"end":4215.71,"topics":[],"words":[{"text":"Let","start":4211.95,"end":4212.11},{"text":"me","start":4212.11,"end":4212.27},{"text":"also","start":4212.27,"end":4212.51},{"text":"make","start":4212.51,"end":4212.91},{"text":"some","start":4213.15,"end":4213.47},{"text":"slightly","start":4213.47,"end":4213.87},{"text":"general","start":4213.87,"end":4214.27},{"text":"points","start":4214.27,"end":4214.75},{"text":"in","start":4214.75,"end":4214.91},{"text":"my","start":4214.91,"end":4215.07},{"text":"statement.","start":4215.07,"end":4215.71}]},{"text":"An inclusive, effective and fair international tax system is critical for the achievement of sustainable development as well as the realization of human rights, including for the obligation to mobilize the maximum available resources for the realization of economic, social and cultural rights, such as the rights to health, education, social security, as well as civil and political rights and the right to development.","start":4217.11,"end":4246.27,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."},{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."},{"key":"human-rights-gender","label":"Human Rights, Equality and Gender","description":"A number of speakers argued that tax policy should be explicitly aligned with human rights obligations and designed to reduce inequality. This included calls for references to gender equality, racial equality, gender-responsive taxation, and the progressive realization of economic and social rights."}],"words":[{"text":"An","start":4217.11,"end":4217.23},{"text":"inclusive,","start":4217.23,"end":4217.79},{"text":"effective","start":4217.87,"end":4218.51},{"text":"and","start":4218.51,"end":4218.67},{"text":"fair","start":4218.67,"end":4219.15},{"text":"international","start":4219.15,"end":4219.71},{"text":"tax","start":4219.71,"end":4220.07},{"text":"system","start":4220.07,"end":4220.67},{"text":"is","start":4220.67,"end":4220.83},{"text":"critical","start":4220.83,"end":4221.63},{"text":"for","start":4221.87,"end":4222.03},{"text":"the","start":4222.03,"end":4222.15},{"text":"achievement","start":4222.15,"end":4222.83},{"text":"of","start":4222.83,"end":4223.15},{"text":"sustainable","start":4223.15,"end":4223.95},{"text":"development","start":4223.95,"end":4224.67},{"text":"as","start":4225.07,"end":4225.23},{"text":"well","start":4225.23,"end":4225.55},{"text":"as","start":4225.55,"end":4225.79},{"text":"the","start":4225.79,"end":4225.87},{"text":"realization","start":4225.87,"end":4226.71},{"text":"of","start":4226.71,"end":4226.83},{"text":"human","start":4226.83,"end":4227.23},{"text":"rights,","start":4227.23,"end":4227.71},{"text":"including","start":4228.03,"end":4228.75},{"text":"for","start":4228.75,"end":4228.99},{"text":"the","start":4228.99,"end":4229.11},{"text":"obligation","start":4229.11,"end":4229.71},{"text":"to","start":4229.71,"end":4229.83},{"text":"mobilize","start":4229.83,"end":4230.51},{"text":"the","start":4230.51,"end":4230.67},{"text":"maximum","start":4230.67,"end":4231.39},{"text":"available","start":4231.39,"end":4231.95},{"text":"resources","start":4231.95,"end":4232.75},{"text":"for","start":4233.07,"end":4233.23},{"text":"the","start":4233.23,"end":4233.35},{"text":"realization","start":4233.35,"end":4234.19},{"text":"of","start":4234.19,"end":4234.35},{"text":"economic,","start":4234.35,"end":4235.15},{"text":"social","start":4235.15,"end":4235.79},{"text":"and","start":4235.79,"end":4235.91},{"text":"cultural","start":4235.91,"end":4236.43},{"text":"rights,","start":4236.43,"end":4236.99},{"text":"such","start":4237.47,"end":4237.87},{"text":"as","start":4237.87,"end":4237.99},{"text":"the","start":4237.99,"end":4238.07},{"text":"rights","start":4238.07,"end":4238.39},{"text":"to","start":4238.39,"end":4238.47},{"text":"health,","start":4238.47,"end":4239.07},{"text":"education,","start":4239.15,"end":4240.19},{"text":"social","start":4240.19,"end":4240.63},{"text":"security,","start":4240.63,"end":4241.55},{"text":"as","start":4242.11,"end":4242.27},{"text":"well","start":4242.27,"end":4242.43},{"text":"as","start":4242.59,"end":4242.71},{"text":"civil","start":4242.91,"end":4243.27},{"text":"and","start":4243.27,"end":4243.39},{"text":"political","start":4243.39,"end":4243.95},{"text":"rights","start":4243.95,"end":4244.43},{"text":"and","start":4244.75,"end":4244.91},{"text":"the","start":4244.91,"end":4245.03},{"text":"right","start":4245.03,"end":4245.27},{"text":"to","start":4245.27,"end":4245.35},{"text":"development.","start":4245.39,"end":4246.27}]},{"text":"Human rights norms and standards can also help to shape a more transparent and equitable tax system.","start":4247.23,"end":4254.11,"topics":[{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. 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This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}],"words":[{"text":"All,","start":4278.19,"end":4278.47},{"text":"in","start":4278.55,"end":4278.79},{"text":"fact,","start":4278.79,"end":4279.19},{"text":"many","start":4279.19,"end":4279.67},{"text":"of","start":4279.67,"end":4279.83},{"text":"the","start":4279.83,"end":4279.95},{"text":"UN","start":4279.99,"end":4280.31},{"text":"human","start":4280.31,"end":4280.71},{"text":"rights","start":4280.71,"end":4281.19},{"text":"treaty","start":4281.27,"end":4281.67},{"text":"bodies","start":4281.67,"end":4282.15},{"text":"have","start":4282.39,"end":4282.63},{"text":"been","start":4282.63,"end":4282.83},{"text":"developing","start":4282.83,"end":4283.51},{"text":"standards","start":4283.51,"end":4284.39},{"text":"on","start":4284.39,"end":4284.63},{"text":"human","start":4284.63,"end":4285.03},{"text":"rights","start":4285.03,"end":4285.43},{"text":"and","start":4285.43,"end":4285.67},{"text":"tax,","start":4285.67,"end":4286.23},{"text":"including","start":4286.79,"end":4287.35},{"text":"tax","start":4287.35,"end":4287.67},{"text":"avoidance","start":4287.67,"end":4288.31},{"text":"and","start":4288.31,"end":4288.47},{"text":"tax","start":4288.47,"end":4288.83},{"text":"evasion","start":4288.83,"end":4289.43},{"text":"over","start":4289.83,"end":4290.11},{"text":"the","start":4290.11,"end":4290.23},{"text":"last","start":4290.23,"end":4290.63},{"text":"decade.","start":4290.63,"end":4291.27}]},{"text":"We think that member states might find some of this useful in their work.","start":4292.39,"end":4297.67,"topics":[],"words":[{"text":"We","start":4292.39,"end":4292.55},{"text":"think","start":4292.55,"end":4292.79},{"text":"that","start":4292.79,"end":4292.91},{"text":"member","start":4292.91,"end":4293.15},{"text":"states","start":4293.15,"end":4293.59},{"text":"might","start":4293.59,"end":4293.99},{"text":"find","start":4293.99,"end":4294.39},{"text":"some","start":4294.39,"end":4294.71},{"text":"of","start":4294.71,"end":4294.79},{"text":"this","start":4294.79,"end":4295.19},{"text":"useful","start":4295.67,"end":4296.55},{"text":"in","start":4296.71,"end":4296.87},{"text":"their","start":4296.87,"end":4297.03},{"text":"work.","start":4297.03,"end":4297.67}]},{"text":"I would also like to make three quick points.","start":4298.63,"end":4301.43,"topics":[],"words":[{"text":"I","start":4298.63,"end":4298.67},{"text":"would","start":4298.67,"end":4298.79},{"text":"also","start":4298.79,"end":4299.03},{"text":"like","start":4299.03,"end":4299.27},{"text":"to","start":4299.27,"end":4299.35},{"text":"make","start":4299.35,"end":4299.75},{"text":"three","start":4300.31,"end":4300.55},{"text":"quick","start":4300.55,"end":4300.87},{"text":"points.","start":4300.87,"end":4301.43}]},{"text":"On raising revenues, we need ambition to achieve sustainable development and human rights.","start":4302.47,"end":4310.47,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."},{"key":"human-rights-gender","label":"Human Rights, Equality and Gender","description":"A number of speakers argued that tax policy should be explicitly aligned with human rights obligations and designed to reduce inequality. This included calls for references to gender equality, racial equality, gender-responsive taxation, and the progressive realization of economic and social rights."}],"words":[{"text":"On","start":4302.47,"end":4302.87},{"text":"raising","start":4303.27,"end":4303.99},{"text":"revenues,","start":4304.31,"end":4305.27},{"text":"we","start":4305.35,"end":4305.59},{"text":"need","start":4305.59,"end":4306.07},{"text":"ambition","start":4306.47,"end":4307.35},{"text":"to","start":4307.35,"end":4307.55},{"text":"achieve","start":4307.55,"end":4307.99},{"text":"sustainable","start":4307.99,"end":4308.79},{"text":"development","start":4308.79,"end":4309.43},{"text":"and","start":4309.43,"end":4309.67},{"text":"human","start":4309.67,"end":4309.99},{"text":"rights.","start":4309.99,"end":4310.47}]},{"text":"This Article 9 should make reference to what states have already agreed in the FFD outcomes and commitments, as well as all their existing international obligations.","start":4311.35,"end":4325.19,"topics":[{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. 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with that, I will hand it back to the co-lead and open it up for 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we ready to close?","start":7414.61,"end":7415.61,"topics":[],"words":[{"text":"Are","start":7414.61,"end":7414.69},{"text":"we","start":7414.69,"end":7414.77},{"text":"ready","start":7414.77,"end":7415.05},{"text":"to","start":7415.05,"end":7415.13},{"text":"close?","start":7415.13,"end":7415.61}]},{"text":"Yeah, I don't see any.","start":7418.13,"end":7419.37,"topics":[],"words":[{"text":"Yeah,","start":7418.13,"end":7418.25},{"text":"I","start":7418.49,"end":7418.53},{"text":"don't","start":7418.53,"end":7418.85},{"text":"see","start":7418.85,"end":7418.97},{"text":"any.","start":7418.97,"end":7419.37}]},{"text":"Okay, let me count up to 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Austria, please.","start":7449.05,"end":7450.05,"topics":[],"words":[{"text":"Okay,","start":7449.05,"end":7449.21},{"text":"Austria,","start":7449.33,"end":7449.69},{"text":"please.","start":7449.69,"end":7450.05}]},{"text":"Thank you, Veronica, for.","start":7452.29,"end":7453.41,"topics":[],"words":[{"text":"Thank","start":7452.29,"end":7452.53},{"text":"you,","start":7452.53,"end":7452.65},{"text":"Veronica,","start":7452.65,"end":7453.01},{"text":"for.","start":7453.17,"end":7453.41}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":59,"start":7453.81,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=7454","paragraphs":[{"sentences":[{"text":"Thank you, co-leader.","start":7453.81,"end":7454.93,"topics":[],"words":[{"text":"Thank","start":7453.81,"end":7454.09},{"text":"you,","start":7454.09,"end":7454.21},{"text":"co-leader.","start":7454.21,"end":7454.93}]},{"text":"I feel a little bit pressured now, but I think it's an important article, so we should not just move 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let me collect my thoughts a little bit.","start":7462.43,"end":7465.87,"topics":[],"words":[{"text":"So","start":7462.43,"end":7463.07},{"text":"let","start":7463.15,"end":7463.35},{"text":"me","start":7463.35,"end":7463.71},{"text":"collect","start":7463.71,"end":7464.11},{"text":"my","start":7464.11,"end":7464.35},{"text":"thoughts","start":7464.59,"end":7464.99},{"text":"a","start":7465.07,"end":7465.15},{"text":"little","start":7465.31,"end":7465.63},{"text":"bit.","start":7465.63,"end":7465.87}]},{"text":"So first of all, thanks for providing the examples on Article 10 and Article 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Article 10 reads right now, I'm not entirely sure if it is really can really serve as an anchor what we've been discussing under the dispute resolution and prevention protocol so far, because I don't see any mention of an anchor for having mutual agreement procedures, arbitration, mediation, because the only thing we talk about here is in paragraph three, striving to implement domestic dispute resolution mechanisms, which from my understanding would more refer to legal proceedings in the domestic legal system and I, at least from our point of view, this should not be the focus of Article 10.","start":7483.95,"end":7535.23,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"In the discussion on Article 10, speakers examined how the convention should prevent and resolve tax disputes, including the relationship between domestic mechanisms, cross-border disputes, and future protocols. 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we will need to think about some wording to add here to make sure that also other mechanisms would be covered.","start":7536.43,"end":7547.07,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"In the discussion on Article 10, speakers examined how the convention should prevent and resolve tax disputes, including the relationship between domestic mechanisms, cross-border disputes, and future protocols. 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also some redrafting will probably be required.","start":7561.23,"end":7565.07,"topics":[],"words":[{"text":"So","start":7561.23,"end":7561.71},{"text":"also","start":7562.19,"end":7562.35},{"text":"some","start":7562.35,"end":7562.75},{"text":"redrafting","start":7562.75,"end":7563.35},{"text":"will","start":7563.35,"end":7563.47},{"text":"probably","start":7563.47,"end":7563.95},{"text":"be","start":7563.95,"end":7564.27},{"text":"required.","start":7564.27,"end":7565.07}]},{"text":"We will get back with concrete drafting 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don't know exactly what our agenda is like, how full it is tomorrow.","start":7602.79,"end":7606.47,"topics":[],"words":[{"text":"I","start":7602.79,"end":7602.87},{"text":"don't","start":7602.87,"end":7603.55},{"text":"know","start":7603.55,"end":7603.67},{"text":"exactly","start":7603.67,"end":7604.15},{"text":"what","start":7604.15,"end":7604.31},{"text":"our","start":7604.31,"end":7604.39},{"text":"agenda","start":7604.39,"end":7604.71},{"text":"is","start":7604.71,"end":7604.79},{"text":"like,","start":7604.79,"end":7605.11},{"text":"how","start":7605.11,"end":7605.43},{"text":"full","start":7605.43,"end":7605.71},{"text":"it","start":7605.71,"end":7605.83},{"text":"is","start":7605.83,"end":7605.99},{"text":"tomorrow.","start":7605.99,"end":7606.47}]},{"text":"That would be my first proposal.","start":7607.03,"end":7608.47,"topics":[],"words":[{"text":"That","start":7607.03,"end":7607.19},{"text":"would","start":7607.19,"end":7607.31},{"text":"be","start":7607.31,"end":7607.43},{"text":"my","start":7607.43,"end":7607.51},{"text":"first","start":7607.51,"end":7607.75},{"text":"proposal.","start":7607.75,"end":7608.47}]},{"text":"Substantively regarding Article 10, I had exactly the same preliminary remark as Veronica from Austria.","start":7608.79,"end":7616.55,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"In the discussion on Article 10, speakers examined how the convention should prevent and resolve tax disputes, including the relationship between domestic mechanisms, cross-border disputes, and future protocols. 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do have some flags raised, so let's continue.","start":7678.42,"end":7685.78,"topics":[],"words":[{"text":"We","start":7678.42,"end":7678.62},{"text":"do","start":7678.62,"end":7678.82},{"text":"have","start":7678.82,"end":7678.98},{"text":"some","start":7678.98,"end":7679.62},{"text":"flags","start":7680.66,"end":7681.14},{"text":"raised,","start":7681.14,"end":7681.62},{"text":"so","start":7682.26,"end":7682.9},{"text":"let's","start":7683.06,"end":7683.7},{"text":"continue.","start":7684.98,"end":7685.78}]},{"text":"We'll see where we get to.","start":7686.34,"end":7687.5,"topics":[],"words":[{"text":"We'll","start":7686.34,"end":7686.58},{"text":"see","start":7686.58,"end":7686.82},{"text":"where","start":7686.82,"end":7687.02},{"text":"we","start":7687.02,"end":7687.1},{"text":"get","start":7687.14,"end":7687.42},{"text":"to.","start":7687.42,"end":7687.5}]},{"text":"I'm sure if members need to come to it tomorrow morning, I'm sure after that we can still make time for further 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with that, I think we have Zambia, please.","start":7697.38,"end":7700.58,"topics":[],"words":[{"text":"So","start":7697.38,"end":7697.86},{"text":"with","start":7697.94,"end":7698.06},{"text":"that,","start":7698.1,"end":7698.42},{"text":"I","start":7698.5,"end":7698.54},{"text":"think","start":7698.54,"end":7698.98},{"text":"we","start":7698.98,"end":7699.22},{"text":"have","start":7699.22,"end":7699.38},{"text":"Zambia,","start":7699.7,"end":7700.1},{"text":"please.","start":7700.1,"end":7700.58}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":63,"start":7703.95,"pageUrl":"/en/asset/k1p/k1pgau6j71?t=7704","paragraphs":[{"sentences":[{"text":"Thank you, Chair, and thank you also for those 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they relate from what you've explained so that we have that 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I think we had some amendments to the text, but I think it will be important that we get back and reflect and our preliminary proposals may change depending on how we reflect on what has been 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We are trying to say that we could consider an additional paragraph that address the role of the UN in this area, in this tax disputes resolution area, and it could involve questions of the structure and institutional arrangements here in the framework convention.","start":8188.98,"end":8216.15,"topics":[{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"In the discussion on Article 10, speakers examined how the convention should prevent and resolve tax disputes, including the relationship between domestic mechanisms, cross-border disputes, and future protocols. 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Participants also debated the conditions under which incentives could be justified, including links to real economic substance or employment generation."},{"key":"climate-taxation","label":"Climate and Environmental Taxation","description":"Several statements linked tax cooperation to climate action, environmental protection, and the polluter pays principle. Proposals included carbon or polluter taxes, support for loss and damage financing, and better alignment between this convention and wider UN climate finance processes."},{"key":"tax-transparency","label":"Tax Transparency and Public Reporting","description":"Multiple speakers emphasized transparency as a core tool against tax abuse, including disclosure of tax incentives, exchange of information, and public country-by-country reporting. The discussion framed secrecy as a major enabler of harmful tax practices and called for stronger public accountability mechanisms."},{"key":"human-rights-gender","label":"Human Rights, Equality and Gender","description":"A number of speakers argued that tax policy should be explicitly aligned with human rights obligations and designed to reduce inequality. This included calls for references to gender equality, racial equality, gender-responsive taxation, and the progressive realization of economic and social rights."},{"key":"harmful-tax-practices","label":"Harmful Tax Practices","description":"Speakers discussed how to define and regulate harmful tax practices by states, including low effective tax rates, ring-fencing, secrecy, and other arrangements that erode tax bases. Several interventions called for stronger and clearer language in Article 8 to ensure these practices are identified and addressed effectively."},{"key":"tax-dispute-resolution","label":"Tax Dispute Prevention and Resolution","description":"In the discussion on Article 10, speakers examined how the convention should prevent and resolve tax disputes, including the relationship between domestic mechanisms, cross-border disputes, and future protocols. Interventions highlighted the need for fair, effective, and timely procedures that support cooperation without narrowing the convention's broader revenue goals."},{"key":"sustainable-development","label":"Sustainable Development","description":"Article 9 prompted broad discussion on how international tax cooperation should contribute to sustainable development across its economic, social, and environmental dimensions. Some speakers supported the existing text, while others called for a more operational commitment linking tax cooperation directly to development outcomes."},{"key":"inclusive-tax-governance","label":"Inclusive Global Tax Governance","description":"Several interventions argued that international tax rule-making must be more inclusive and less dominated by limited forums, especially where developing countries were previously excluded. The UN process was presented as an opportunity to create a fairer multilateral framework that reflects the needs of all countries, including LDCs and SIDS."},{"key":"social-protection-services","label":"Social Protection and Public Services","description":"A major theme was the use of tax revenues to finance essential public services such as education, healthcare, social protection, infrastructure, and sanitation. Speakers argued that stronger tax cooperation should be explicitly tied to expanding universal and rights-based social protection systems."},{"key":"domestic-resource-mobilization","label":"Domestic Resource Mobilization","description":"Many participants stressed that tax cooperation should strengthen countries' ability to mobilize domestic resources for development. This included calls to connect international tax rules with fair and predictable revenue generation, policy space, and the reduction of illicit financial flows and base erosion."}]}}