{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k10/k10lrf72d9","kaltura_id":"1_0lrf72d9","title":"(4th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(4th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k10/k10lrf72d9","date":"2026-02-03T00:00:00.000Z","scheduled_time":"2026-02-03T20:00:00.000Z","status":"finished","duration":"02:40:13","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k10/k10lrf72d9"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["COOPERATION","TAXATION"],"corporate_name":["COMMITTEE OF EXPERTS ON INTERNATIONAL COOPERATION IN TAX MATTERS"],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"26853631-7f67-4ceb-9e11-6dc94894c14a","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good afternoon.","start":0.72,"end":1.52,"topics":[],"words":[{"text":"Good","start":0.72,"end":0.88},{"text":"afternoon.","start":0.88,"end":1.52}]},{"text":"Good afternoon everyone.","start":2,"end":3.04,"topics":[],"words":[{"text":"Good","start":2,"end":2.32},{"text":"afternoon","start":2.32,"end":2.76},{"text":"everyone.","start":2.76,"end":3.04}]},{"text":"Welcome back to the room.","start":4.96,"end":6.16,"topics":[],"words":[{"text":"Welcome","start":4.96,"end":5.4},{"text":"back","start":5.4,"end":5.56},{"text":"to","start":5.56,"end":5.72},{"text":"the","start":5.72,"end":5.88},{"text":"room.","start":5.88,"end":6.16}]},{"text":"I think now we are resuming the discussions on the framework convention template.","start":6.72,"end":12.4,"topics":[],"words":[{"text":"I","start":6.72,"end":7},{"text":"think","start":7,"end":7.2},{"text":"now","start":7.2,"end":7.4},{"text":"we","start":7.4,"end":7.52},{"text":"are","start":7.52,"end":7.64},{"text":"resuming","start":7.64,"end":8.04},{"text":"the","start":8.04,"end":8.2},{"text":"discussions","start":8.2,"end":8.8},{"text":"on","start":9.44,"end":9.76},{"text":"the","start":9.76,"end":9.96},{"text":"framework","start":9.96,"end":10.36},{"text":"convention","start":10.36,"end":11.04},{"text":"template.","start":11.76,"end":12.4}]}]},{"sentences":[{"text":"We are done with the discussions for Article 5 this morning and now we are moving to the next article, which is Article 6.","start":14.88,"end":21.88,"topics":[],"words":[{"text":"We","start":14.88,"end":15.16},{"text":"are","start":15.16,"end":15.32},{"text":"done","start":15.32,"end":15.48},{"text":"with","start":15.48,"end":15.64},{"text":"the","start":15.64,"end":15.76},{"text":"discussions","start":15.76,"end":16.24},{"text":"for","start":16.24,"end":16.48},{"text":"Article","start":16.48,"end":16.8},{"text":"5","start":16.88,"end":17.28},{"text":"this","start":17.44,"end":17.8},{"text":"morning","start":17.8,"end":18.12},{"text":"and","start":18.12,"end":18.36},{"text":"now","start":18.36,"end":18.52},{"text":"we","start":18.52,"end":18.68},{"text":"are","start":18.68,"end":18.84},{"text":"moving","start":18.84,"end":19.08},{"text":"to","start":19.08,"end":19.24},{"text":"the","start":19.24,"end":19.36},{"text":"next","start":19.36,"end":19.6},{"text":"article,","start":19.6,"end":20},{"text":"which","start":20.4,"end":20.68},{"text":"is","start":20.68,"end":20.92},{"text":"Article","start":20.92,"end":21.28},{"text":"6.","start":21.52,"end":21.88}]},{"text":"Now I pass the floor over to Daniel to start the discussion over to you.","start":21.88,"end":27.64,"topics":[],"words":[{"text":"Now","start":21.88,"end":22.12},{"text":"I","start":22.12,"end":22.32},{"text":"pass","start":22.32,"end":22.52},{"text":"the","start":22.52,"end":22.68},{"text":"floor","start":22.68,"end":22.92},{"text":"over","start":22.92,"end":23.12},{"text":"to","start":23.12,"end":23.44},{"text":"Daniel","start":23.6,"end":24.16},{"text":"to","start":24.96,"end":25.36},{"text":"start","start":25.68,"end":26},{"text":"the","start":26,"end":26.2},{"text":"discussion","start":26.2,"end":26.72},{"text":"over","start":27.08,"end":27.24},{"text":"to","start":27.24,"end":27.4},{"text":"you.","start":27.4,"end":27.64}]},{"text":"So there is some housekeeping instructions.","start":29.4,"end":32.36,"topics":[],"words":[{"text":"So","start":29.4,"end":29.68},{"text":"there","start":29.68,"end":29.84},{"text":"is","start":29.84,"end":30.08},{"text":"some","start":30.08,"end":30.4},{"text":"housekeeping","start":30.4,"end":31.24},{"text":"instructions.","start":31.64,"end":32.36}]},{"text":"So Patricia, please go ahead.","start":32.68,"end":34.36,"topics":[],"words":[{"text":"So","start":32.68,"end":33.08},{"text":"Patricia,","start":33.08,"end":33.68},{"text":"please","start":33.68,"end":33.92},{"text":"go","start":33.92,"end":34.12},{"text":"ahead.","start":34.12,"end":34.36}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"Thank you very much everybody and welcome to the newly accredited organizations.","start":37.4,"end":42.48,"topics":[],"words":[{"text":"Thank","start":37.4,"end":37.72},{"text":"you","start":37.72,"end":37.88},{"text":"very","start":37.88,"end":38.12},{"text":"much","start":38.12,"end":38.4},{"text":"everybody","start":38.4,"end":39},{"text":"and","start":39,"end":39.32},{"text":"welcome","start":39.32,"end":39.76},{"text":"to","start":39.76,"end":40.04},{"text":"the","start":40.04,"end":40.32},{"text":"newly","start":40.32,"end":40.72},{"text":"accredited","start":40.72,"end":41.4},{"text":"organizations.","start":41.4,"end":42.48}]},{"text":"Thank you all for taking your seats in the general seating area back there.","start":42.48,"end":49.48,"topics":[],"words":[{"text":"Thank","start":42.48,"end":42.799},{"text":"you","start":42.799,"end":42.959},{"text":"all","start":42.959,"end":43.16},{"text":"for","start":43.16,"end":43.4},{"text":"taking","start":43.4,"end":43.68},{"text":"your","start":43.68,"end":44.04},{"text":"seats","start":44.6,"end":45.08},{"text":"in","start":45.24,"end":45.52},{"text":"the","start":45.52,"end":45.8},{"text":"general","start":47.16,"end":47.56},{"text":"seating","start":47.96,"end":48.44},{"text":"area","start":48.44,"end":48.84},{"text":"back","start":48.84,"end":49.16},{"text":"there.","start":49.16,"end":49.48}]},{"text":"And thank you to everybody who followed the instructions this morning regarding the swing or rotating seats.","start":49.48,"end":57.33,"topics":[],"words":[{"text":"And","start":49.48,"end":49.8},{"text":"thank","start":49.8,"end":50.08},{"text":"you","start":50.08,"end":50.28},{"text":"to","start":50.28,"end":50.52},{"text":"everybody","start":50.52,"end":51.08},{"text":"who","start":51.08,"end":51.36},{"text":"followed","start":51.36,"end":51.76},{"text":"the","start":51.76,"end":51.92},{"text":"instructions","start":51.92,"end":52.56},{"text":"this","start":52.56,"end":52.84},{"text":"morning","start":52.84,"end":53.16},{"text":"regarding","start":54.53,"end":55.09},{"text":"the","start":55.17,"end":55.57},{"text":"swing","start":55.65,"end":56.09},{"text":"or","start":56.09,"end":56.37},{"text":"rotating","start":56.37,"end":56.89},{"text":"seats.","start":56.89,"end":57.33}]},{"text":"But I think somebody's about to sit in a swing or rotating seat or Please do not, as I explained this morning, those seats because we do not have enough microphone seats for everyone from the CSOs.","start":57.41,"end":75.41,"topics":[],"words":[{"text":"But","start":57.41,"end":57.69},{"text":"I","start":57.69,"end":57.81},{"text":"think","start":57.81,"end":57.97},{"text":"somebody's","start":57.97,"end":58.53},{"text":"about","start":58.53,"end":58.69},{"text":"to","start":58.69,"end":58.89},{"text":"sit","start":58.89,"end":59.09},{"text":"in","start":59.09,"end":59.29},{"text":"a","start":59.29,"end":59.41},{"text":"swing","start":59.41,"end":59.65},{"text":"or","start":59.65,"end":59.85},{"text":"rotating","start":59.85,"end":60.37},{"text":"seat","start":60.37,"end":60.85},{"text":"or","start":61.17,"end":61.57},{"text":"Please","start":61.57,"end":61.93},{"text":"do","start":61.93,"end":62.17},{"text":"not,","start":62.17,"end":62.45},{"text":"as","start":64.69,"end":64.97},{"text":"I","start":64.97,"end":65.17},{"text":"explained","start":65.17,"end":65.65},{"text":"this","start":65.65,"end":65.89},{"text":"morning,","start":65.89,"end":66.21},{"text":"those","start":66.53,"end":66.89},{"text":"seats","start":66.89,"end":67.33},{"text":"because","start":67.57,"end":67.97},{"text":"we","start":68.13,"end":68.45},{"text":"do","start":68.45,"end":68.65},{"text":"not","start":68.65,"end":68.85},{"text":"have","start":68.85,"end":69.09},{"text":"enough","start":69.09,"end":69.41},{"text":"microphone","start":70.05,"end":70.93},{"text":"seats","start":70.93,"end":71.41},{"text":"for","start":71.57,"end":71.97},{"text":"everyone","start":72.77,"end":73.17},{"text":"from","start":74.05,"end":74.33},{"text":"the","start":74.33,"end":74.53},{"text":"CSOs.","start":74.53,"end":75.41}]},{"text":"Yeah, I'm looking exactly at you.","start":77.17,"end":78.93,"topics":[],"words":[{"text":"Yeah,","start":77.17,"end":77.53},{"text":"I'm","start":77.53,"end":77.73},{"text":"looking","start":77.73,"end":77.93},{"text":"exactly","start":77.93,"end":78.45},{"text":"at","start":78.45,"end":78.65},{"text":"you.","start":78.65,"end":78.93}]}]},{"sentences":[{"text":"Yes, we do not have seats for everyone from the CSOs.","start":79.97,"end":85.01,"topics":[],"words":[{"text":"Yes,","start":79.97,"end":80.29},{"text":"we","start":81.97,"end":82.29},{"text":"do","start":82.29,"end":82.49},{"text":"not","start":82.49,"end":82.65},{"text":"have","start":82.65,"end":82.85},{"text":"seats","start":82.85,"end":83.17},{"text":"for","start":83.17,"end":83.41},{"text":"everyone","start":83.41,"end":83.73},{"text":"from","start":83.73,"end":84.01},{"text":"the","start":84.01,"end":84.17},{"text":"CSOs.","start":84.17,"end":85.01}]},{"text":"So unless you have a nameplate with your organization's name on it, please sit at a non microphone seat.","start":85.25,"end":94.93,"topics":[],"words":[{"text":"So","start":85.25,"end":85.57},{"text":"unless","start":85.57,"end":85.89},{"text":"you","start":85.89,"end":86.21},{"text":"have","start":86.21,"end":86.61},{"text":"a","start":87.09,"end":87.37},{"text":"nameplate","start":87.37,"end":88.01},{"text":"with","start":88.01,"end":88.29},{"text":"your","start":88.29,"end":88.57},{"text":"organization's","start":88.57,"end":89.57},{"text":"name","start":89.57,"end":89.89},{"text":"on","start":89.89,"end":90.17},{"text":"it,","start":90.17,"end":90.45},{"text":"please","start":92.37,"end":92.73},{"text":"sit","start":92.73,"end":93.05},{"text":"at","start":93.05,"end":93.29},{"text":"a","start":93.29,"end":93.49},{"text":"non","start":93.49,"end":93.77},{"text":"microphone","start":93.77,"end":94.49},{"text":"seat.","start":94.49,"end":94.93}]},{"text":"If you want to take the floor, you need to let one of our interns know and then you will be assigned to one of the stakeholder seats.","start":95.01,"end":101.73,"topics":[],"words":[{"text":"If","start":95.01,"end":95.289},{"text":"you","start":95.289,"end":95.449},{"text":"want","start":95.449,"end":95.65},{"text":"to","start":95.65,"end":95.85},{"text":"take","start":95.85,"end":96.01},{"text":"the","start":96.01,"end":96.17},{"text":"floor,","start":96.17,"end":96.53},{"text":"you","start":96.53,"end":96.73},{"text":"need","start":96.73,"end":96.89},{"text":"to","start":96.89,"end":97.05},{"text":"let","start":97.05,"end":97.25},{"text":"one","start":97.25,"end":97.45},{"text":"of","start":97.45,"end":97.61},{"text":"our","start":97.61,"end":97.81},{"text":"interns","start":97.81,"end":98.45},{"text":"know","start":98.45,"end":98.77},{"text":"and","start":98.77,"end":99.09},{"text":"then","start":99.09,"end":99.29},{"text":"you","start":99.29,"end":99.45},{"text":"will","start":99.45,"end":99.61},{"text":"be","start":99.61,"end":99.81},{"text":"assigned","start":99.81,"end":100.25},{"text":"to","start":100.25,"end":100.41},{"text":"one","start":100.41,"end":100.53},{"text":"of","start":100.53,"end":100.61},{"text":"the","start":100.61,"end":100.73},{"text":"stakeholder","start":100.73,"end":101.37},{"text":"seats.","start":101.37,"end":101.73}]},{"text":"And thank you to everyone this morning who immediately vacated the seats after their intervention.","start":102.13,"end":107.52,"topics":[],"words":[{"text":"And","start":102.13,"end":102.45},{"text":"thank","start":102.45,"end":102.73},{"text":"you","start":102.73,"end":102.89},{"text":"to","start":102.89,"end":103.13},{"text":"everyone","start":103.13,"end":103.45},{"text":"this","start":103.45,"end":103.73},{"text":"morning","start":103.73,"end":104.05},{"text":"who","start":104.05,"end":104.33},{"text":"immediately","start":104.33,"end":104.93},{"text":"vacated","start":104.93,"end":105.41},{"text":"the","start":105.41,"end":105.61},{"text":"seats","start":105.61,"end":105.97},{"text":"after","start":106.24,"end":106.44},{"text":"their","start":106.44,"end":106.72},{"text":"intervention.","start":106.72,"end":107.52}]},{"text":"And if you have not done so already, please do so right now.","start":109.04,"end":114.72,"topics":[],"words":[{"text":"And","start":109.04,"end":109.44},{"text":"if","start":110.16,"end":110.48},{"text":"you","start":110.48,"end":110.72},{"text":"have","start":110.72,"end":111},{"text":"not","start":111,"end":111.32},{"text":"done","start":111.32,"end":111.68},{"text":"so","start":111.68,"end":112.04},{"text":"already,","start":112.04,"end":112.4},{"text":"please","start":112.72,"end":113.12},{"text":"do","start":113.12,"end":113.48},{"text":"so","start":113.48,"end":113.8},{"text":"right","start":113.8,"end":114.16},{"text":"now.","start":114.32,"end":114.72}]}]},{"sentences":[{"text":"Because I assume that there will be CSOs who want to intervene on Article 6.","start":115.76,"end":122.96,"topics":[],"words":[{"text":"Because","start":115.76,"end":116.08},{"text":"I","start":116.08,"end":116.32},{"text":"assume","start":116.32,"end":116.68},{"text":"that","start":116.68,"end":116.84},{"text":"there","start":116.84,"end":117},{"text":"will","start":117,"end":117.16},{"text":"be","start":117.16,"end":117.36},{"text":"CSOs","start":117.36,"end":118.12},{"text":"who","start":118.12,"end":118.36},{"text":"want","start":118.36,"end":118.72},{"text":"to","start":118.72,"end":119.12},{"text":"intervene","start":119.84,"end":120.64},{"text":"on","start":120.88,"end":121.28},{"text":"Article","start":122.08,"end":122.479},{"text":"6.","start":122.56,"end":122.96}]}]}],"speaker":{"name":"Patricia","affiliation":"UN Secretariat","affiliation_full":"UN Secretariat","group":null,"function":"Officer"}},{"statement_number":3,"paragraphs":[{"sentences":[{"text":"Thank you, Patricia. Now Daniel, please go ahead.","start":128,"end":132.81,"topics":[],"words":[{"text":"Thank","start":128,"end":128.32},{"text":"you,","start":128.32,"end":128.44},{"text":"Patricia.","start":128.44,"end":129.12},{"text":"Now","start":129.92,"end":130.32},{"text":"Daniel,","start":130.56,"end":131.2},{"text":"please","start":132.09,"end":132.33},{"text":"go","start":132.33,"end":132.57},{"text":"ahead.","start":132.57,"end":132.81}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":4,"paragraphs":[{"sentences":[{"text":"Thank you, chair.","start":134.81,"end":135.53,"topics":[],"words":[{"text":"Thank","start":134.81,"end":135.13},{"text":"you,","start":135.13,"end":135.29},{"text":"chair.","start":135.29,"end":135.53}]},{"text":"And welcome everybody from the break.","start":135.53,"end":139.09,"topics":[],"words":[{"text":"And","start":135.53,"end":135.85},{"text":"welcome","start":136.01,"end":136.53},{"text":"everybody","start":136.53,"end":137.09},{"text":"from","start":137.09,"end":137.45},{"text":"the","start":138.57,"end":138.85},{"text":"break.","start":138.85,"end":139.09}]},{"text":"I hope you had a good lunch, but it doesn't mean you should get to go to sleep.","start":139.09,"end":143.61,"topics":[],"words":[{"text":"I","start":139.09,"end":139.29},{"text":"hope","start":139.29,"end":139.41},{"text":"you","start":139.41,"end":139.57},{"text":"had","start":139.57,"end":139.73},{"text":"a","start":139.73,"end":139.89},{"text":"good","start":139.89,"end":140.05},{"text":"lunch,","start":140.05,"end":140.49},{"text":"but","start":141.13,"end":141.45},{"text":"it","start":141.45,"end":141.61},{"text":"doesn't","start":141.61,"end":141.89},{"text":"mean","start":141.89,"end":142.05},{"text":"you","start":142.05,"end":142.21},{"text":"should","start":142.21,"end":142.37},{"text":"get","start":142.37,"end":142.57},{"text":"to","start":142.57,"end":142.77},{"text":"go","start":142.77,"end":142.97},{"text":"to","start":142.97,"end":143.17},{"text":"sleep.","start":143.17,"end":143.61}]}]},{"sentences":[{"text":"So sometimes in this weather, after a good lunch, the next thing is to sleep, is to go sleep.","start":145.21,"end":153.17,"topics":[],"words":[{"text":"So","start":145.21,"end":145.61},{"text":"sometimes","start":145.61,"end":146.25},{"text":"in","start":146.33,"end":146.61},{"text":"this","start":146.61,"end":146.81},{"text":"weather,","start":146.81,"end":147.13},{"text":"after","start":147.13,"end":147.33},{"text":"a","start":147.33,"end":147.49},{"text":"good","start":147.49,"end":147.69},{"text":"lunch,","start":147.69,"end":148.01},{"text":"the","start":148.01,"end":148.25},{"text":"next","start":148.25,"end":148.57},{"text":"thing","start":148.97,"end":149.33},{"text":"is","start":149.33,"end":149.61},{"text":"to","start":149.61,"end":149.81},{"text":"sleep,","start":149.81,"end":150.17},{"text":"is","start":152.17,"end":152.45},{"text":"to","start":152.45,"end":152.61},{"text":"go","start":152.61,"end":152.77},{"text":"sleep.","start":152.77,"end":153.17}]},{"text":"So we'll move straight into Article 6, which deals with high net worth individuals.","start":153.17,"end":161.86,"topics":[],"words":[{"text":"So","start":153.17,"end":153.53},{"text":"we'll","start":154.09,"end":154.57},{"text":"move","start":154.57,"end":154.89},{"text":"straight","start":155.29,"end":155.81},{"text":"into","start":155.81,"end":156.05},{"text":"Article","start":156.05,"end":156.41},{"text":"6,","start":156.57,"end":156.97},{"text":"which","start":159.54,"end":159.74},{"text":"deals","start":159.74,"end":160.1},{"text":"with","start":160.1,"end":160.22},{"text":"high","start":160.22,"end":160.5},{"text":"net","start":160.5,"end":160.78},{"text":"worth","start":160.78,"end":161.06},{"text":"individuals.","start":161.06,"end":161.86}]},{"text":"And based on comments we received in Nairobi and in the intersectional meetings, we've reduced the size of the article.","start":162.9,"end":178.9,"topics":[],"words":[{"text":"And","start":162.9,"end":163.3},{"text":"based","start":164.1,"end":164.42},{"text":"on","start":164.42,"end":164.62},{"text":"comments","start":164.62,"end":164.9},{"text":"we","start":165.06,"end":165.34},{"text":"received","start":165.34,"end":165.62},{"text":"in","start":165.7,"end":166.1},{"text":"Nairobi","start":166.34,"end":167.22},{"text":"and","start":167.22,"end":167.54},{"text":"in","start":169.38,"end":169.66},{"text":"the","start":169.66,"end":169.82},{"text":"intersectional","start":169.82,"end":170.5},{"text":"meetings,","start":170.82,"end":171.62},{"text":"we've","start":172.5,"end":173.14},{"text":"reduced","start":174.02,"end":174.58},{"text":"the","start":174.66,"end":175.06},{"text":"size","start":176.1,"end":176.58},{"text":"of","start":176.58,"end":176.86},{"text":"the","start":176.86,"end":177.14},{"text":"article.","start":178.5,"end":178.9}]},{"text":"Basically it's about a one paragraph article.","start":180.66,"end":182.98,"topics":[],"words":[{"text":"Basically","start":180.66,"end":181.22},{"text":"it's","start":181.22,"end":181.54},{"text":"about","start":181.54,"end":181.74},{"text":"a","start":181.74,"end":181.94},{"text":"one","start":181.94,"end":182.1},{"text":"paragraph","start":182.1,"end":182.66},{"text":"article.","start":182.66,"end":182.98}]},{"text":"Now we've moved the parts on exchange information that specific information Exchange to Article 10 and all the others we can look at in future articles as we go along now.","start":183.06,"end":202.65,"topics":[],"words":[{"text":"Now","start":183.06,"end":183.46},{"text":"we've","start":184.09,"end":184.37},{"text":"moved","start":184.37,"end":184.89},{"text":"the","start":185.53,"end":185.93},{"text":"parts","start":186.33,"end":186.97},{"text":"on","start":187.13,"end":187.53},{"text":"exchange","start":187.69,"end":188.25},{"text":"information","start":188.25,"end":188.57},{"text":"that","start":190.65,"end":191.01},{"text":"specific","start":191.01,"end":191.53},{"text":"information","start":191.69,"end":192.09},{"text":"Exchange","start":192.17,"end":192.73},{"text":"to","start":192.73,"end":193.01},{"text":"Article","start":193.01,"end":193.37},{"text":"10","start":193.45,"end":193.85},{"text":"and","start":194.89,"end":195.29},{"text":"all","start":195.69,"end":195.97},{"text":"the","start":195.97,"end":196.13},{"text":"others","start":196.13,"end":196.37},{"text":"we","start":196.37,"end":196.61},{"text":"can","start":196.61,"end":196.77},{"text":"look","start":196.77,"end":196.93},{"text":"at","start":196.93,"end":197.13},{"text":"in","start":197.13,"end":197.45},{"text":"future","start":197.53,"end":197.93},{"text":"articles","start":198.33,"end":199.13},{"text":"as","start":199.53,"end":199.809},{"text":"we","start":199.809,"end":199.969},{"text":"go","start":199.969,"end":200.17},{"text":"along","start":200.17,"end":200.49},{"text":"now.","start":202.25,"end":202.65}]}]},{"sentences":[{"text":"We'll get to Article 10 eventually.","start":204.09,"end":206.09,"topics":[],"words":[{"text":"We'll","start":204.09,"end":204.45},{"text":"get","start":204.45,"end":204.65},{"text":"to","start":204.65,"end":204.85},{"text":"Article","start":204.85,"end":205.13},{"text":"10","start":205.21,"end":205.53},{"text":"eventually.","start":205.53,"end":206.09}]},{"text":"Article 10 as it is right now is basically in square brackets.","start":206.73,"end":210.09,"topics":[],"words":[{"text":"Article","start":206.73,"end":207.13},{"text":"10","start":207.13,"end":207.49},{"text":"as","start":207.49,"end":207.77},{"text":"it","start":207.77,"end":207.97},{"text":"is","start":207.97,"end":208.13},{"text":"right","start":208.13,"end":208.29},{"text":"now","start":208.29,"end":208.49},{"text":"is","start":208.49,"end":208.73},{"text":"basically","start":208.73,"end":209.09},{"text":"in","start":209.09,"end":209.33},{"text":"square","start":209.33,"end":209.57},{"text":"brackets.","start":209.57,"end":210.09}]},{"text":"When we get there, we'll decide whether we want to keep it for exchange of information or move exchange of information items back to the mutual Administrative assistance and other sections where they were previously.","start":211.36,"end":225.44,"topics":[],"words":[{"text":"When","start":211.36,"end":211.52},{"text":"we","start":211.52,"end":211.72},{"text":"get","start":211.72,"end":212},{"text":"there,","start":212,"end":212.32},{"text":"we'll","start":212.32,"end":212.8},{"text":"decide","start":212.8,"end":213.28},{"text":"whether","start":213.28,"end":213.6},{"text":"we","start":213.76,"end":214.04},{"text":"want","start":214.04,"end":214.24},{"text":"to","start":214.24,"end":214.44},{"text":"keep","start":214.44,"end":214.6},{"text":"it","start":214.6,"end":214.88},{"text":"for","start":215.44,"end":215.72},{"text":"exchange","start":215.72,"end":216.12},{"text":"of","start":216.12,"end":216.24},{"text":"information","start":216.24,"end":216.48},{"text":"or","start":216.56,"end":216.88},{"text":"move","start":216.88,"end":217.12},{"text":"exchange","start":217.12,"end":217.52},{"text":"of","start":217.52,"end":217.64},{"text":"information","start":217.64,"end":217.92},{"text":"items","start":217.92,"end":218.56},{"text":"back","start":218.56,"end":218.76},{"text":"to","start":218.76,"end":218.92},{"text":"the","start":218.92,"end":219.2},{"text":"mutual","start":219.52,"end":220},{"text":"Administrative","start":220,"end":220.72},{"text":"assistance","start":221.76,"end":222.4},{"text":"and","start":223.04,"end":223.4},{"text":"other","start":223.4,"end":223.72},{"text":"sections","start":223.72,"end":224.16},{"text":"where","start":224.16,"end":224.36},{"text":"they","start":224.36,"end":224.52},{"text":"were","start":224.52,"end":224.72},{"text":"previously.","start":224.72,"end":225.44}]},{"text":"But until then, we'll look at Article 6.","start":225.84,"end":228.2,"topics":[],"words":[{"text":"But","start":225.84,"end":226.199},{"text":"until","start":226.199,"end":226.52},{"text":"then,","start":226.52,"end":226.8},{"text":"we'll","start":226.8,"end":227.08},{"text":"look","start":227.08,"end":227.24},{"text":"at","start":227.24,"end":227.44},{"text":"Article","start":227.44,"end":227.76},{"text":"6.","start":227.84,"end":228.2}]},{"text":"And so Article 6 reads.","start":228.2,"end":232.4,"topics":[],"words":[{"text":"And","start":228.2,"end":228.48},{"text":"so","start":228.48,"end":228.8},{"text":"Article","start":230.96,"end":231.356},{"text":"6","start":231.444,"end":231.84},{"text":"reads.","start":231.84,"end":232.4}]}]},{"sentences":[{"text":"Is it up?","start":232.56,"end":233.36,"topics":[],"words":[{"text":"Is","start":232.56,"end":232.84},{"text":"it","start":232.84,"end":233.04},{"text":"up?","start":233.04,"end":233.36}]}]},{"sentences":[{"text":"So the current version reads paragraph one.","start":239.53,"end":243.37,"topics":[],"words":[{"text":"So","start":239.53,"end":239.61},{"text":"the","start":239.61,"end":239.73},{"text":"current","start":239.73,"end":240.01},{"text":"version","start":240.09,"end":240.65},{"text":"reads","start":241.61,"end":242.17},{"text":"paragraph","start":242.33,"end":242.97},{"text":"one.","start":242.97,"end":243.37}]},{"text":"State parties shall develop and implement measures to detect, deter and Prevent tax avoidance innovation by high net worth individuals.","start":244.09,"end":252.41,"topics":[],"words":[{"text":"State","start":244.09,"end":244.45},{"text":"parties","start":244.45,"end":244.89},{"text":"shall","start":244.89,"end":245.17},{"text":"develop","start":245.17,"end":245.45},{"text":"and","start":245.45,"end":245.73},{"text":"implement","start":245.73,"end":246.05},{"text":"measures","start":246.05,"end":246.41},{"text":"to","start":246.41,"end":246.57},{"text":"detect,","start":246.57,"end":247.01},{"text":"deter","start":247.01,"end":247.69},{"text":"and","start":247.85,"end":248.25},{"text":"Prevent","start":248.89,"end":249.29},{"text":"tax","start":249.29,"end":249.57},{"text":"avoidance","start":249.57,"end":250.17},{"text":"innovation","start":250.17,"end":250.65},{"text":"by","start":250.65,"end":250.89},{"text":"high","start":250.89,"end":251.13},{"text":"net","start":251.13,"end":251.33},{"text":"worth","start":251.33,"end":251.61},{"text":"individuals.","start":251.61,"end":252.41}]},{"text":"State parties shall share information regarding structures and techniques used by high net worth individuals to avoid nav taxes.","start":253.69,"end":261.53,"topics":[],"words":[{"text":"State","start":253.69,"end":254.09},{"text":"parties","start":254.09,"end":254.53},{"text":"shall","start":254.53,"end":254.77},{"text":"share","start":254.77,"end":255.01},{"text":"information","start":255.01,"end":255.37},{"text":"regarding","start":255.45,"end":256.05},{"text":"structures","start":256.05,"end":256.57},{"text":"and","start":256.73,"end":257.05},{"text":"techniques","start":257.05,"end":257.77},{"text":"used","start":258.17,"end":258.57},{"text":"by","start":258.57,"end":258.93},{"text":"high","start":258.93,"end":259.17},{"text":"net","start":259.17,"end":259.33},{"text":"worth","start":259.33,"end":259.57},{"text":"individuals","start":259.57,"end":260.09},{"text":"to","start":260.09,"end":260.21},{"text":"avoid","start":260.21,"end":260.49},{"text":"nav","start":260.49,"end":260.93},{"text":"taxes.","start":260.93,"end":261.53}]},{"text":"And the State party shall explore coordinated approaches to ensuring effective taxation of high net worth individuals.","start":262.69,"end":268.93,"topics":[],"words":[{"text":"And","start":262.69,"end":262.81},{"text":"the","start":262.81,"end":262.93},{"text":"State","start":262.93,"end":263.13},{"text":"party","start":263.13,"end":263.45},{"text":"shall","start":263.45,"end":263.77},{"text":"explore","start":263.77,"end":264.13},{"text":"coordinated","start":264.13,"end":264.73},{"text":"approaches","start":264.73,"end":265.13},{"text":"to","start":265.13,"end":265.33},{"text":"ensuring","start":265.33,"end":265.73},{"text":"effective","start":265.97,"end":266.53},{"text":"taxation","start":266.53,"end":267.05},{"text":"of","start":267.05,"end":267.29},{"text":"high","start":267.29,"end":267.49},{"text":"net","start":267.49,"end":267.73},{"text":"worth","start":267.73,"end":268.09},{"text":"individuals.","start":268.09,"end":268.93}]},{"text":"So basically these are the three paragraphs we have and we'll open the floor for comments on the paragraphs.","start":269.73,"end":279.49,"topics":[],"words":[{"text":"So","start":269.73,"end":270.01},{"text":"basically","start":270.01,"end":270.37},{"text":"these","start":270.37,"end":270.65},{"text":"are","start":270.65,"end":270.81},{"text":"the","start":270.81,"end":271.01},{"text":"three","start":271.01,"end":271.33},{"text":"paragraphs","start":271.33,"end":272.01},{"text":"we","start":272.01,"end":272.17},{"text":"have","start":272.17,"end":272.45},{"text":"and","start":272.53,"end":272.93},{"text":"we'll","start":273.73,"end":274.17},{"text":"open","start":274.17,"end":274.41},{"text":"the","start":274.41,"end":274.69},{"text":"floor","start":274.69,"end":275.05},{"text":"for","start":275.05,"end":275.41},{"text":"comments","start":275.49,"end":275.89},{"text":"on","start":276.21,"end":276.61},{"text":"the","start":278.37,"end":278.73},{"text":"paragraphs.","start":278.73,"end":279.49}]}]},{"sentences":[{"text":"I don't see any requests.","start":299.66,"end":300.74,"topics":[],"words":[{"text":"I","start":299.66,"end":299.78},{"text":"don't","start":299.78,"end":299.98},{"text":"see","start":299.98,"end":300.1},{"text":"any","start":300.1,"end":300.3},{"text":"requests.","start":300.3,"end":300.74}]},{"text":"Assuming we don't have anything so we can move to Article 7.","start":300.74,"end":303.9,"topics":[],"words":[{"text":"Assuming","start":300.74,"end":301.22},{"text":"we","start":301.22,"end":301.34},{"text":"don't","start":301.34,"end":301.5},{"text":"have","start":301.5,"end":301.58},{"text":"anything","start":301.58,"end":301.9},{"text":"so","start":301.9,"end":302.1},{"text":"we","start":302.1,"end":302.22},{"text":"can","start":302.22,"end":302.38},{"text":"move","start":302.38,"end":302.58},{"text":"to","start":302.58,"end":302.86},{"text":"Article","start":303.1,"end":303.499},{"text":"7.","start":303.5,"end":303.9}]}]},{"sentences":[{"text":"Oh, okay, okay, okay.","start":312.06,"end":314.23,"topics":[],"words":[{"text":"Oh,","start":312.06,"end":312.46},{"text":"okay,","start":312.46,"end":312.82},{"text":"okay,","start":312.82,"end":313.12},{"text":"okay.","start":313.99,"end":314.23}]},{"text":"Right now I see there's some interest.","start":314.23,"end":315.43,"topics":[],"words":[{"text":"Right","start":314.23,"end":314.35},{"text":"now","start":314.35,"end":314.51},{"text":"I","start":314.51,"end":314.63},{"text":"see","start":314.63,"end":314.75},{"text":"there's","start":314.75,"end":315.03},{"text":"some","start":315.03,"end":315.15},{"text":"interest.","start":315.15,"end":315.43}]},{"text":"I thought we had done with it.","start":316.47,"end":318.07,"topics":[],"words":[{"text":"I","start":316.47,"end":316.75},{"text":"thought","start":316.75,"end":316.91},{"text":"we","start":316.91,"end":317.07},{"text":"had","start":317.07,"end":317.35},{"text":"done","start":317.35,"end":317.63},{"text":"with","start":317.63,"end":317.79},{"text":"it.","start":317.79,"end":318.07}]},{"text":"Okay, so Russian Federation please.","start":318.47,"end":320.47,"topics":[],"words":[{"text":"Okay,","start":318.47,"end":318.91},{"text":"so","start":318.91,"end":319.15},{"text":"Russian","start":319.15,"end":319.59},{"text":"Federation","start":319.59,"end":320.11},{"text":"please.","start":320.11,"end":320.47}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":5,"paragraphs":[{"sentences":[{"text":"Thank you very much Mr. Chairman for, for giving me the floor.","start":324.71,"end":332.07,"topics":[],"words":[{"text":"Thank","start":324.71,"end":325.03},{"text":"you","start":325.03,"end":325.19},{"text":"very","start":325.19,"end":325.43},{"text":"much","start":325.43,"end":325.75},{"text":"Mr.","start":325.99,"end":326.39},{"text":"Chairman","start":326.39,"end":326.87},{"text":"for,","start":327.51,"end":327.91},{"text":"for","start":329.91,"end":330.27},{"text":"giving","start":330.27,"end":330.71},{"text":"me","start":330.79,"end":331.19},{"text":"the","start":331.19,"end":331.55},{"text":"floor.","start":331.55,"end":332.07}]},{"text":"It turns out that we are the first to take the floor.","start":333.91,"end":337.35,"topics":[],"words":[{"text":"It","start":333.91,"end":334.23},{"text":"turns","start":334.23,"end":334.55},{"text":"out","start":334.55,"end":334.79},{"text":"that","start":335.19,"end":335.55},{"text":"we","start":335.55,"end":335.79},{"text":"are","start":335.79,"end":335.95},{"text":"the","start":335.95,"end":336.15},{"text":"first","start":336.15,"end":336.39},{"text":"to","start":336.39,"end":336.59},{"text":"take","start":336.59,"end":336.75},{"text":"the","start":336.75,"end":336.91},{"text":"floor.","start":336.91,"end":337.35}]},{"text":"I hope we will not be the only ones to voice our views about this article.","start":338.47,"end":342.95,"topics":[],"words":[{"text":"I","start":338.47,"end":338.83},{"text":"hope","start":338.83,"end":339.15},{"text":"we","start":339.15,"end":339.39},{"text":"will","start":339.39,"end":339.55},{"text":"not","start":339.55,"end":339.71},{"text":"be","start":339.71,"end":339.87},{"text":"the","start":339.87,"end":340.07},{"text":"only","start":340.07,"end":340.39},{"text":"ones","start":340.39,"end":340.95},{"text":"to","start":340.95,"end":341.31},{"text":"voice","start":341.31,"end":341.67},{"text":"our","start":341.67,"end":341.87},{"text":"views","start":341.87,"end":342.19},{"text":"about","start":342.19,"end":342.39},{"text":"this","start":342.39,"end":342.63},{"text":"article.","start":342.63,"end":342.95}]},{"text":"But our remarks.","start":343.35,"end":344.55,"topics":[],"words":[{"text":"But","start":343.35,"end":343.63},{"text":"our","start":343.63,"end":343.87},{"text":"remarks.","start":343.87,"end":344.55}]},{"text":"Perhaps I would not have spoken otherwise.","start":345.52,"end":348,"topics":[],"words":[{"text":"Perhaps","start":345.52,"end":345.92},{"text":"I","start":346,"end":346.28},{"text":"would","start":346.28,"end":346.44},{"text":"not","start":346.44,"end":346.64},{"text":"have","start":346.64,"end":346.96},{"text":"spoken","start":346.96,"end":347.44},{"text":"otherwise.","start":347.44,"end":348}]}]},{"sentences":[{"text":"Spoken.","start":349.28,"end":349.76,"topics":[],"words":[{"text":"Spoken.","start":349.28,"end":349.76}]},{"text":"First, our remarks are purely technical in nature.","start":349.76,"end":353.92,"topics":[],"words":[{"text":"First,","start":349.76,"end":350.08},{"text":"our","start":350.24,"end":350.6},{"text":"remarks","start":350.6,"end":351.28},{"text":"are","start":351.44,"end":351.76},{"text":"purely","start":351.76,"end":352.24},{"text":"technical","start":352.24,"end":353.04},{"text":"in","start":353.2,"end":353.52},{"text":"nature.","start":353.52,"end":353.92}]},{"text":"We wish to draw attention to paragraph 2 of this article which states that States parties shall share information regarding structures and techniques used by high net worth individuals.","start":354.08,"end":373.29,"topics":[],"words":[{"text":"We","start":354.08,"end":354.36},{"text":"wish","start":354.36,"end":354.56},{"text":"to","start":354.56,"end":354.64},{"text":"draw","start":354.64,"end":354.88},{"text":"attention","start":354.88,"end":355.28},{"text":"to","start":356.56,"end":356.96},{"text":"paragraph","start":356.96,"end":357.68},{"text":"2","start":357.68,"end":358.08},{"text":"of","start":358.64,"end":359.04},{"text":"this","start":359.2,"end":359.6},{"text":"article","start":359.6,"end":360},{"text":"which","start":360,"end":360.36},{"text":"states","start":360.36,"end":360.72},{"text":"that","start":361.12,"end":361.52},{"text":"States","start":362,"end":362.4},{"text":"parties","start":362.48,"end":363.04},{"text":"shall","start":363.04,"end":363.52},{"text":"share","start":363.84,"end":364.2},{"text":"information","start":364.2,"end":364.56},{"text":"regarding","start":364.72,"end":365.2},{"text":"structures","start":365.2,"end":365.8},{"text":"and","start":365.8,"end":366.16},{"text":"techniques","start":366.56,"end":367.28},{"text":"used","start":367.28,"end":367.68},{"text":"by","start":370.73,"end":370.97},{"text":"high","start":371.21,"end":371.61},{"text":"net","start":371.69,"end":372.01},{"text":"worth","start":372.01,"end":372.41},{"text":"individuals.","start":372.41,"end":373.29}]}]},{"sentences":[{"text":"If we are to draw attention to paragraph 1 of Article 10 in the subpara of paragraph 1 of Article 10, this states that information is exchanged.","start":375.61,"end":396.09,"topics":[],"words":[{"text":"If","start":375.61,"end":375.93},{"text":"we","start":375.93,"end":376.13},{"text":"are","start":376.13,"end":376.29},{"text":"to","start":376.29,"end":376.45},{"text":"draw","start":376.45,"end":376.69},{"text":"attention","start":376.69,"end":377.05},{"text":"to","start":378.25,"end":378.65},{"text":"paragraph","start":380.01,"end":380.73},{"text":"1","start":381.53,"end":381.93},{"text":"of","start":382.17,"end":382.53},{"text":"Article","start":382.53,"end":382.944},{"text":"10","start":383.036,"end":383.45},{"text":"in","start":386.65,"end":386.93},{"text":"the","start":386.93,"end":387.21},{"text":"subpara","start":387.29,"end":388.17},{"text":"of","start":388.97,"end":389.37},{"text":"paragraph","start":389.69,"end":390.25},{"text":"1","start":390.25,"end":390.49},{"text":"of","start":390.49,"end":390.69},{"text":"Article","start":390.69,"end":390.996},{"text":"10,","start":391.064,"end":391.37},{"text":"this","start":392.17,"end":392.53},{"text":"states","start":392.53,"end":392.85},{"text":"that","start":392.85,"end":393.09},{"text":"information","start":393.09,"end":393.37},{"text":"is","start":394.25,"end":394.65},{"text":"exchanged.","start":395.21,"end":396.09}]}]},{"sentences":[{"text":"Regarding assets and instruments that are being used by individuals.","start":404.7,"end":411.02,"topics":[],"words":[{"text":"Regarding","start":404.7,"end":405.26},{"text":"assets","start":406.54,"end":406.98},{"text":"and","start":406.98,"end":407.18},{"text":"instruments","start":407.18,"end":407.66},{"text":"that","start":408.38,"end":408.62},{"text":"are","start":408.62,"end":408.74},{"text":"being","start":408.74,"end":408.94},{"text":"used","start":408.94,"end":409.26},{"text":"by","start":409.26,"end":409.66},{"text":"individuals.","start":410.3,"end":411.02}]},{"text":"In other words, we are talking about those same individuals.","start":411.02,"end":415.02,"topics":[],"words":[{"text":"In","start":411.02,"end":411.22},{"text":"other","start":411.22,"end":411.42},{"text":"words,","start":411.42,"end":411.74},{"text":"we","start":411.74,"end":411.94},{"text":"are","start":411.94,"end":412.1},{"text":"talking","start":412.1,"end":412.34},{"text":"about","start":412.34,"end":412.62},{"text":"those","start":413.58,"end":413.9},{"text":"same","start":413.9,"end":414.18},{"text":"individuals.","start":414.18,"end":415.02}]},{"text":"But consequently in the different articles, the drafting, the wording is very different when it comes to the process of exchange of information.","start":415.26,"end":426.43,"topics":[],"words":[{"text":"But","start":415.26,"end":415.66},{"text":"consequently","start":416.14,"end":417.02},{"text":"in","start":417.02,"end":417.22},{"text":"the","start":417.22,"end":417.46},{"text":"different","start":417.46,"end":417.82},{"text":"articles,","start":418.38,"end":419.18},{"text":"the","start":420.06,"end":420.46},{"text":"drafting,","start":420.78,"end":421.34},{"text":"the","start":421.34,"end":421.54},{"text":"wording","start":421.54,"end":421.9},{"text":"is","start":421.9,"end":422.02},{"text":"very","start":422.02,"end":422.22},{"text":"different","start":422.22,"end":422.54},{"text":"when","start":424.43,"end":424.55},{"text":"it","start":424.55,"end":424.67},{"text":"comes","start":424.67,"end":424.79},{"text":"to","start":424.79,"end":424.95},{"text":"the","start":424.95,"end":425.15},{"text":"process","start":425.15,"end":425.39},{"text":"of","start":425.39,"end":425.59},{"text":"exchange","start":425.59,"end":425.95},{"text":"of","start":425.95,"end":426.11},{"text":"information.","start":426.11,"end":426.43}]},{"text":"What how this exchange takes place.","start":426.59,"end":429.63,"topics":[],"words":[{"text":"What","start":426.59,"end":426.99},{"text":"how","start":427.15,"end":427.47},{"text":"this","start":427.47,"end":427.79},{"text":"exchange","start":427.95,"end":428.67},{"text":"takes","start":428.83,"end":429.31},{"text":"place.","start":429.31,"end":429.63}]},{"text":"So our proposal is probably for the paragraph 2 of Article 6 instead of the sharing of information regarding structures and techniques to replace that with the assets as is mentioned in article 8.","start":430.11,"end":449.492,"topics":[],"words":[{"text":"So","start":430.11,"end":430.39},{"text":"our","start":430.39,"end":430.55},{"text":"proposal","start":430.55,"end":431.03},{"text":"is","start":431.03,"end":431.23},{"text":"probably","start":431.23,"end":431.63},{"text":"for","start":432.19,"end":432.59},{"text":"the","start":432.67,"end":433.07},{"text":"paragraph","start":433.55,"end":434.19},{"text":"2","start":434.19,"end":434.47},{"text":"of","start":434.47,"end":434.75},{"text":"Article","start":434.75,"end":435.11},{"text":"6","start":435.19,"end":435.55},{"text":"instead","start":435.95,"end":436.31},{"text":"of","start":436.31,"end":436.59},{"text":"the","start":437.23,"end":437.63},{"text":"sharing","start":437.87,"end":438.31},{"text":"of","start":438.31,"end":438.47},{"text":"information","start":438.47,"end":438.75},{"text":"regarding","start":439.63,"end":440.19},{"text":"structures","start":440.19,"end":440.67},{"text":"and","start":440.67,"end":440.91},{"text":"techniques","start":440.91,"end":441.63},{"text":"to","start":441.95,"end":442.27},{"text":"replace","start":442.27,"end":442.67},{"text":"that","start":442.67,"end":442.95},{"text":"with","start":442.95,"end":443.31},{"text":"the","start":445.15,"end":445.55},{"text":"assets","start":445.71,"end":446.35},{"text":"as","start":446.51,"end":446.91},{"text":"is","start":447.07,"end":447.47},{"text":"mentioned","start":447.63,"end":448.27},{"text":"in","start":448.27,"end":448.59},{"text":"article","start":448.59,"end":448.99},{"text":"8.","start":449.15,"end":449.492}]}]},{"sentences":[{"text":"10 types of assets.","start":449.568,"end":451.19,"topics":[],"words":[{"text":"10","start":449.568,"end":449.91},{"text":"types","start":450.07,"end":450.47},{"text":"of","start":450.47,"end":450.71},{"text":"assets.","start":450.71,"end":451.19}]},{"text":"Thank you.","start":451.35,"end":451.99,"topics":[],"words":[{"text":"Thank","start":451.35,"end":451.71},{"text":"you.","start":451.71,"end":451.99}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":6,"paragraphs":[{"sentences":[{"text":"Okay, thank you Russia.","start":465.91,"end":467.59,"topics":[],"words":[{"text":"Okay,","start":465.91,"end":466.47},{"text":"thank","start":466.47,"end":466.75},{"text":"you","start":466.75,"end":466.99},{"text":"Russia.","start":466.99,"end":467.59}]},{"text":"There actually two different things there.","start":469.51,"end":474.47,"topics":[],"words":[{"text":"There","start":469.51,"end":469.91},{"text":"actually","start":470.31,"end":470.71},{"text":"two","start":472.87,"end":473.27},{"text":"different","start":473.35,"end":473.75},{"text":"things","start":473.83,"end":474.19},{"text":"there.","start":474.19,"end":474.47}]},{"text":"Let me quickly come in here.","start":474.47,"end":475.99,"topics":[],"words":[{"text":"Let","start":474.47,"end":474.67},{"text":"me","start":474.67,"end":474.91},{"text":"quickly","start":474.91,"end":475.35},{"text":"come","start":475.35,"end":475.55},{"text":"in","start":475.55,"end":475.71},{"text":"here.","start":475.71,"end":475.99}]},{"text":"Watson over here is just talking about general information on the structures that are used.","start":477.59,"end":486.39,"topics":[],"words":[{"text":"Watson","start":477.59,"end":478.15},{"text":"over","start":480.07,"end":480.43},{"text":"here","start":480.43,"end":480.75},{"text":"is","start":480.75,"end":481.03},{"text":"just","start":481.03,"end":481.27},{"text":"talking","start":481.27,"end":481.59},{"text":"about","start":481.59,"end":481.91},{"text":"general","start":482.31,"end":482.71},{"text":"information","start":482.79,"end":483.19},{"text":"on","start":483.43,"end":483.71},{"text":"the","start":483.71,"end":483.99},{"text":"structures","start":483.99,"end":484.55},{"text":"that","start":485.51,"end":485.83},{"text":"are","start":485.83,"end":486.07},{"text":"used.","start":486.07,"end":486.39}]},{"text":"Not necessarily.","start":487.35,"end":488.47,"topics":[],"words":[{"text":"Not","start":487.35,"end":487.67},{"text":"necessarily.","start":487.67,"end":488.47}]}]},{"sentences":[{"text":"While Watson10 is talking about information for actual assessments.","start":489.11,"end":495.27,"topics":[],"words":[{"text":"While","start":489.11,"end":489.51},{"text":"Watson10","start":489.51,"end":490.47},{"text":"is","start":490.95,"end":491.27},{"text":"talking","start":491.27,"end":491.59},{"text":"about","start":491.59,"end":491.91},{"text":"information","start":492.79,"end":493.19},{"text":"for","start":493.75,"end":494.11},{"text":"actual","start":494.11,"end":494.59},{"text":"assessments.","start":494.59,"end":495.27}]},{"text":"So the first one is talking about methods that are used by them in order to avoid or evade tax.","start":496.23,"end":504,"topics":[],"words":[{"text":"So","start":496.23,"end":496.51},{"text":"the","start":496.51,"end":496.67},{"text":"first","start":496.67,"end":496.87},{"text":"one","start":496.87,"end":497.07},{"text":"is","start":497.07,"end":497.23},{"text":"talking","start":497.23,"end":497.47},{"text":"about","start":497.47,"end":497.71},{"text":"methods","start":497.71,"end":498.19},{"text":"that","start":498.19,"end":498.39},{"text":"are","start":498.39,"end":498.63},{"text":"used","start":498.63,"end":498.95},{"text":"by","start":500.39,"end":500.75},{"text":"them","start":500.75,"end":501.11},{"text":"in","start":502.24,"end":502.36},{"text":"order","start":502.36,"end":502.56},{"text":"to","start":502.56,"end":502.76},{"text":"avoid","start":502.76,"end":503.12},{"text":"or","start":503.12,"end":503.32},{"text":"evade","start":503.32,"end":503.72},{"text":"tax.","start":503.72,"end":504}]},{"text":"Whereas the second set of information is information you are receiving which allows you to assess them and tax them.","start":504.72,"end":512,"topics":[],"words":[{"text":"Whereas","start":504.72,"end":505.2},{"text":"the","start":505.2,"end":505.44},{"text":"second","start":505.44,"end":505.72},{"text":"set","start":505.72,"end":506},{"text":"of","start":506,"end":506.2},{"text":"information","start":506.2,"end":506.48},{"text":"is","start":507.2,"end":507.56},{"text":"information","start":507.56,"end":507.92},{"text":"you","start":508,"end":508.28},{"text":"are","start":508.28,"end":508.44},{"text":"receiving","start":508.44,"end":508.8},{"text":"which","start":508.8,"end":509.12},{"text":"allows","start":509.12,"end":509.44},{"text":"you","start":509.44,"end":509.68},{"text":"to","start":509.68,"end":510},{"text":"assess","start":510,"end":510.44},{"text":"them","start":510.44,"end":510.8},{"text":"and","start":511.04,"end":511.36},{"text":"tax","start":511.36,"end":511.64},{"text":"them.","start":511.64,"end":512}]},{"text":"So there's a slight difference between the two of them, which is why you find that reference over here in six and then there's a slightly different reference.","start":512.48,"end":523.52,"topics":[],"words":[{"text":"So","start":512.48,"end":512.72},{"text":"there's","start":512.72,"end":513},{"text":"a","start":513,"end":513.2},{"text":"slight","start":513.2,"end":513.68},{"text":"difference","start":513.68,"end":514.08},{"text":"between","start":514.08,"end":514.36},{"text":"the","start":514.36,"end":514.6},{"text":"two","start":514.6,"end":514.76},{"text":"of","start":514.76,"end":514.88},{"text":"them,","start":514.88,"end":515.04},{"text":"which","start":515.04,"end":515.24},{"text":"is","start":515.24,"end":515.44},{"text":"why","start":515.44,"end":515.76},{"text":"you","start":516.24,"end":516.6},{"text":"find","start":516.6,"end":516.96},{"text":"that","start":517.6,"end":517.919},{"text":"reference","start":517.919,"end":518.56},{"text":"over","start":519.44,"end":519.84},{"text":"here","start":519.84,"end":520.24},{"text":"in","start":520.24,"end":520.56},{"text":"six","start":520.56,"end":520.88},{"text":"and","start":521.28,"end":521.56},{"text":"then","start":521.56,"end":521.72},{"text":"there's","start":521.72,"end":521.96},{"text":"a","start":521.96,"end":522.12},{"text":"slightly","start":522.12,"end":522.52},{"text":"different","start":522.52,"end":522.8},{"text":"reference.","start":522.96,"end":523.52}]},{"text":"So if we had looked at it earlier in the area versions, actually both items were there.","start":523.52,"end":530.12,"topics":[],"words":[{"text":"So","start":523.52,"end":523.76},{"text":"if","start":523.76,"end":523.92},{"text":"we","start":523.92,"end":524.04},{"text":"had","start":524.04,"end":524.2},{"text":"looked","start":524.2,"end":524.48},{"text":"at","start":524.48,"end":524.6},{"text":"it","start":524.6,"end":524.88},{"text":"earlier","start":525.6,"end":526},{"text":"in","start":526.64,"end":526.88},{"text":"the","start":526.88,"end":527},{"text":"area","start":527,"end":527.28},{"text":"versions,","start":527.28,"end":527.92},{"text":"actually","start":528.28,"end":528.52},{"text":"both","start":528.52,"end":528.92},{"text":"items","start":529,"end":529.56},{"text":"were","start":529.56,"end":529.8},{"text":"there.","start":529.8,"end":530.12}]}]},{"sentences":[{"text":"It's just that we split them because exchange of information on that was slightly different from the information we are talking about here.","start":530.44,"end":537.72,"topics":[],"words":[{"text":"It's","start":530.44,"end":530.8},{"text":"just","start":530.8,"end":531},{"text":"that","start":531,"end":531.24},{"text":"we","start":531.24,"end":531.44},{"text":"split","start":531.44,"end":531.8},{"text":"them","start":531.8,"end":532.04},{"text":"because","start":532.04,"end":532.36},{"text":"exchange","start":532.36,"end":532.88},{"text":"of","start":532.88,"end":533},{"text":"information","start":533,"end":533.24},{"text":"on","start":533.24,"end":533.56},{"text":"that","start":533.56,"end":533.76},{"text":"was","start":533.76,"end":534.04},{"text":"slightly","start":534.44,"end":534.96},{"text":"different","start":534.96,"end":535.24},{"text":"from","start":535.24,"end":535.56},{"text":"the","start":535.56,"end":535.84},{"text":"information","start":535.84,"end":536.2},{"text":"we","start":536.44,"end":536.72},{"text":"are","start":536.72,"end":536.88},{"text":"talking","start":536.88,"end":537.12},{"text":"about","start":537.12,"end":537.36},{"text":"here.","start":537.36,"end":537.72}]},{"text":"So that's why it was split.","start":538.28,"end":540.28,"topics":[],"words":[{"text":"So","start":538.28,"end":538.56},{"text":"that's","start":538.56,"end":538.92},{"text":"why","start":538.92,"end":539.24},{"text":"it","start":539.24,"end":539.56},{"text":"was","start":539.56,"end":539.8},{"text":"split.","start":539.8,"end":540.28}]},{"text":"But then notice taken at it, we'll look at it again.","start":540.84,"end":544.2,"topics":[],"words":[{"text":"But","start":540.84,"end":541.12},{"text":"then","start":541.12,"end":541.4},{"text":"notice","start":541.72,"end":542.24},{"text":"taken","start":542.24,"end":542.6},{"text":"at","start":542.68,"end":542.96},{"text":"it,","start":542.96,"end":543.16},{"text":"we'll","start":543.16,"end":543.44},{"text":"look","start":543.44,"end":543.6},{"text":"at","start":543.6,"end":543.76},{"text":"it","start":543.76,"end":543.92},{"text":"again.","start":543.92,"end":544.2}]},{"text":"And as we go along, if there's a need to merge or vary.","start":545,"end":548.28,"topics":[],"words":[{"text":"And","start":545,"end":545.32},{"text":"as","start":545.32,"end":545.52},{"text":"we","start":545.52,"end":545.68},{"text":"go","start":545.68,"end":545.84},{"text":"along,","start":545.84,"end":546.08},{"text":"if","start":546.08,"end":546.32},{"text":"there's","start":546.32,"end":546.56},{"text":"a","start":546.56,"end":546.72},{"text":"need","start":546.72,"end":546.92},{"text":"to","start":546.92,"end":547.2},{"text":"merge","start":547.2,"end":547.64},{"text":"or","start":547.64,"end":547.88},{"text":"vary.","start":547.88,"end":548.28}]},{"text":"We will surely do that.","start":548.28,"end":549.64,"topics":[],"words":[{"text":"We","start":548.28,"end":548.48},{"text":"will","start":548.48,"end":548.72},{"text":"surely","start":548.72,"end":549.16},{"text":"do","start":549.16,"end":549.36},{"text":"that.","start":549.36,"end":549.64}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":7,"paragraphs":[{"sentences":[{"text":"Thank you, Brazil.","start":550.6,"end":552.44,"topics":[],"words":[{"text":"Thank","start":550.6,"end":550.96},{"text":"you,","start":550.96,"end":551.24},{"text":"Brazil.","start":551.8,"end":552.44}]},{"text":"Please.","start":552.44,"end":552.76,"topics":[],"words":[{"text":"Please.","start":552.44,"end":552.76}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":8,"paragraphs":[{"sentences":[{"text":"Thank you, Khalid, for giving us the opportunity to comment on this topic.","start":557.01,"end":560.69,"topics":[],"words":[{"text":"Thank","start":557.01,"end":557.17},{"text":"you,","start":557.17,"end":557.33},{"text":"Khalid,","start":557.33,"end":557.89},{"text":"for","start":558.05,"end":558.37},{"text":"giving","start":558.37,"end":558.65},{"text":"us","start":558.65,"end":558.81},{"text":"the","start":558.81,"end":558.97},{"text":"opportunity","start":558.97,"end":559.33},{"text":"to","start":559.33,"end":559.45},{"text":"comment","start":559.45,"end":559.73},{"text":"on","start":559.73,"end":560.01},{"text":"this","start":560.01,"end":560.21},{"text":"topic.","start":560.21,"end":560.69}]},{"text":"In general, Brazil considers this topic a priority and we look forward to in the near future having this subject developed in a protocol concerning paragraph one.","start":561.65,"end":575.49,"topics":[],"words":[{"text":"In","start":561.65,"end":561.93},{"text":"general,","start":561.93,"end":562.21},{"text":"Brazil","start":562.45,"end":563.05},{"text":"considers","start":563.05,"end":563.73},{"text":"this","start":563.97,"end":564.37},{"text":"topic","start":564.77,"end":565.33},{"text":"a","start":565.33,"end":565.61},{"text":"priority","start":565.61,"end":566.29},{"text":"and","start":566.61,"end":566.97},{"text":"we","start":566.97,"end":567.25},{"text":"look","start":567.25,"end":567.49},{"text":"forward","start":567.49,"end":567.73},{"text":"to","start":567.73,"end":568.01},{"text":"in","start":568.01,"end":568.25},{"text":"the","start":568.25,"end":568.41},{"text":"near","start":568.41,"end":568.65},{"text":"future","start":568.65,"end":569.01},{"text":"having","start":569.569,"end":569.93},{"text":"this","start":569.93,"end":570.21},{"text":"subject","start":570.21,"end":570.69},{"text":"developed","start":570.85,"end":571.49},{"text":"in","start":571.49,"end":571.69},{"text":"a","start":571.69,"end":571.85},{"text":"protocol","start":571.85,"end":572.45},{"text":"concerning","start":573.81,"end":574.45},{"text":"paragraph","start":574.45,"end":575.09},{"text":"one.","start":575.09,"end":575.49}]},{"text":"We think that the current language it's now more high level.","start":576.13,"end":580.69,"topics":[],"words":[{"text":"We","start":576.13,"end":576.49},{"text":"think","start":576.49,"end":576.81},{"text":"that","start":576.81,"end":577.09},{"text":"the","start":577.09,"end":577.29},{"text":"current","start":577.29,"end":577.57},{"text":"language","start":577.57,"end":578.13},{"text":"it's","start":578.53,"end":578.97},{"text":"now","start":578.97,"end":579.33},{"text":"more","start":579.65,"end":580.01},{"text":"high","start":580.01,"end":580.33},{"text":"level.","start":580.33,"end":580.69}]},{"text":"So we do believe that this language is balanced enough to address the previous concerns of some members.","start":581.57,"end":588.93,"topics":[],"words":[{"text":"So","start":581.57,"end":581.69},{"text":"we","start":581.69,"end":581.89},{"text":"do","start":581.89,"end":582.13},{"text":"believe","start":582.13,"end":582.45},{"text":"that","start":582.45,"end":582.81},{"text":"this","start":582.81,"end":583.09},{"text":"language","start":583.09,"end":583.49},{"text":"is","start":583.49,"end":583.69},{"text":"balanced","start":583.69,"end":584.21},{"text":"enough","start":584.21,"end":584.53},{"text":"to","start":585.01,"end":585.37},{"text":"address","start":585.37,"end":585.73},{"text":"the","start":586.29,"end":586.69},{"text":"previous","start":586.69,"end":587.09},{"text":"concerns","start":587.25,"end":588.05},{"text":"of","start":588.05,"end":588.37},{"text":"some","start":588.37,"end":588.61},{"text":"members.","start":588.61,"end":588.93}]},{"text":"We also would like to appreciate the work of the Secretariat in merging the previous paragraphs 2 and 3 in this new version that shows only the paragraph 2 and just maintaining the commitment to share information regarding structures and techniques used by high net worth individuals.","start":590.85,"end":610.13,"topics":[],"words":[{"text":"We","start":590.85,"end":591.21},{"text":"also","start":591.21,"end":591.57},{"text":"would","start":591.73,"end":592.09},{"text":"like","start":592.09,"end":592.37},{"text":"to","start":592.37,"end":592.65},{"text":"appreciate","start":592.65,"end":593.17},{"text":"the","start":593.17,"end":593.41},{"text":"work","start":593.41,"end":593.65},{"text":"of","start":593.65,"end":593.85},{"text":"the","start":593.85,"end":594.01},{"text":"Secretariat","start":594.01,"end":594.85},{"text":"in","start":595.41,"end":595.69},{"text":"merging","start":595.69,"end":596.09},{"text":"the","start":596.09,"end":596.29},{"text":"previous","start":596.29,"end":596.61},{"text":"paragraphs","start":596.61,"end":597.37},{"text":"2","start":597.37,"end":597.57},{"text":"and","start":597.57,"end":597.81},{"text":"3","start":597.81,"end":598.13},{"text":"in","start":598.37,"end":598.65},{"text":"this","start":598.65,"end":598.85},{"text":"new","start":598.85,"end":599.09},{"text":"version","start":599.09,"end":599.45},{"text":"that","start":599.45,"end":599.77},{"text":"shows","start":599.77,"end":600.17},{"text":"only","start":600.17,"end":600.41},{"text":"the","start":600.41,"end":600.65},{"text":"paragraph","start":600.65,"end":601.17},{"text":"2","start":601.17,"end":601.57},{"text":"and","start":602.53,"end":602.93},{"text":"just","start":603.01,"end":603.41},{"text":"maintaining","start":603.49,"end":604.17},{"text":"the","start":604.17,"end":604.41},{"text":"commitment","start":604.41,"end":604.97},{"text":"to","start":604.97,"end":605.25},{"text":"share","start":605.25,"end":605.53},{"text":"information","start":605.53,"end":605.89},{"text":"regarding","start":606.13,"end":606.61},{"text":"structures","start":606.61,"end":607.09},{"text":"and","start":607.09,"end":607.29},{"text":"techniques","start":607.29,"end":607.89},{"text":"used","start":608.29,"end":608.45},{"text":"by","start":608.45,"end":608.65},{"text":"high","start":608.65,"end":608.85},{"text":"net","start":608.85,"end":609.09},{"text":"worth","start":609.09,"end":609.41},{"text":"individuals.","start":609.41,"end":610.13}]}]},{"sentences":[{"text":"We do believe that this element will be crucial to effectively curb international evasion and avoidance of high net worth individuals in light of domestic policies established by the jurisdictions to ensure that these individuals will contribute their fair share in taxes.","start":610.69,"end":630.69,"topics":[],"words":[{"text":"We","start":610.69,"end":611.01},{"text":"do","start":611.01,"end":611.21},{"text":"believe","start":611.21,"end":611.49},{"text":"that","start":611.49,"end":611.89},{"text":"this","start":612.05,"end":612.41},{"text":"element","start":612.41,"end":612.85},{"text":"will","start":612.85,"end":613.17},{"text":"be","start":613.17,"end":613.37},{"text":"crucial","start":613.37,"end":613.97},{"text":"to","start":614.21,"end":614.53},{"text":"effectively","start":614.53,"end":615.13},{"text":"curb","start":615.13,"end":615.65},{"text":"international","start":615.89,"end":616.29},{"text":"evasion","start":616.53,"end":617.33},{"text":"and","start":617.33,"end":617.65},{"text":"avoidance","start":617.65,"end":618.21},{"text":"of","start":618.21,"end":618.41},{"text":"high","start":618.41,"end":618.57},{"text":"net","start":618.57,"end":618.77},{"text":"worth","start":618.77,"end":619.09},{"text":"individuals","start":619.09,"end":619.81},{"text":"in","start":620.13,"end":620.41},{"text":"light","start":620.41,"end":620.69},{"text":"of","start":620.85,"end":621.25},{"text":"domestic","start":621.25,"end":621.97},{"text":"policies","start":621.97,"end":622.61},{"text":"established","start":622.85,"end":623.53},{"text":"by","start":623.53,"end":623.81},{"text":"the","start":623.81,"end":624.009},{"text":"jurisdictions","start":624.009,"end":624.77},{"text":"to","start":624.93,"end":625.25},{"text":"ensure","start":625.25,"end":625.57},{"text":"that","start":625.73,"end":626.09},{"text":"these","start":626.09,"end":626.45},{"text":"individuals","start":626.69,"end":627.45},{"text":"will","start":627.45,"end":627.65},{"text":"contribute","start":627.65,"end":628.29},{"text":"their","start":628.69,"end":629.01},{"text":"fair","start":629.01,"end":629.29},{"text":"share","start":629.29,"end":629.65},{"text":"in","start":629.73,"end":630.05},{"text":"taxes.","start":630.05,"end":630.69}]},{"text":"In regard to the third paragraph, it alludes to the possibility that the normal instruments to curb tax evasion and avoidance may not be sufficient to ensure the effective taxation of high net worth individuals at that level.","start":632.29,"end":648.2,"topics":[],"words":[{"text":"In","start":632.29,"end":632.57},{"text":"regard","start":632.57,"end":632.85},{"text":"to","start":632.85,"end":632.93},{"text":"the","start":632.93,"end":633.05},{"text":"third","start":633.05,"end":633.25},{"text":"paragraph,","start":633.25,"end":633.89},{"text":"it","start":634.13,"end":634.45},{"text":"alludes","start":634.45,"end":635.01},{"text":"to","start":635.01,"end":635.29},{"text":"the","start":635.29,"end":635.45},{"text":"possibility","start":635.45,"end":635.89},{"text":"that","start":636.05,"end":636.45},{"text":"the","start":636.68,"end":636.84},{"text":"normal","start":636.84,"end":637.32},{"text":"instruments","start":637.32,"end":637.88},{"text":"to","start":637.88,"end":638.2},{"text":"curb","start":638.2,"end":638.68},{"text":"tax","start":639.08,"end":639.44},{"text":"evasion","start":639.44,"end":640},{"text":"and","start":640,"end":640.16},{"text":"avoidance","start":640.16,"end":640.76},{"text":"may","start":640.92,"end":641.24},{"text":"not","start":641.24,"end":641.48},{"text":"be","start":641.48,"end":641.72},{"text":"sufficient","start":641.72,"end":642.36},{"text":"to","start":643,"end":643.32},{"text":"ensure","start":643.32,"end":643.64},{"text":"the","start":643.72,"end":644},{"text":"effective","start":644,"end":644.56},{"text":"taxation","start":644.56,"end":645.04},{"text":"of","start":645.04,"end":645.2},{"text":"high","start":645.2,"end":645.36},{"text":"net","start":645.36,"end":645.56},{"text":"worth","start":645.56,"end":645.88},{"text":"individuals","start":645.88,"end":646.6},{"text":"at","start":646.76,"end":647.16},{"text":"that","start":647.48,"end":647.84},{"text":"level.","start":647.84,"end":648.2}]},{"text":"That would be expected and other forms of coordination would be needed.","start":648.28,"end":653.48,"topics":[],"words":[{"text":"That","start":648.28,"end":648.64},{"text":"would","start":648.64,"end":648.88},{"text":"be","start":648.88,"end":649.08},{"text":"expected","start":649.08,"end":649.4},{"text":"and","start":650.28,"end":650.64},{"text":"other","start":650.64,"end":651},{"text":"forms","start":651,"end":651.52},{"text":"of","start":651.52,"end":651.8},{"text":"coordination","start":651.88,"end":652.52},{"text":"would","start":652.6,"end":652.879},{"text":"be","start":652.879,"end":653.04},{"text":"needed.","start":653.04,"end":653.48}]},{"text":"So we do support the maintenance of this paragraph.","start":653.56,"end":657.24,"topics":[],"words":[{"text":"So","start":653.56,"end":653.84},{"text":"we","start":653.84,"end":654.04},{"text":"do","start":654.04,"end":654.32},{"text":"support","start":654.32,"end":654.68},{"text":"the","start":654.68,"end":654.96},{"text":"maintenance","start":654.96,"end":655.48},{"text":"of","start":655.56,"end":655.96},{"text":"this","start":656.2,"end":656.56},{"text":"paragraph.","start":656.56,"end":657.24}]},{"text":"In addition, we support that the Framework Convention should minimally develop the concept of effective taxation of high net worth individuals that is contained in the terms of reference, even if further and more specific details should be left to a possible protocol on the subject.","start":658.92,"end":680.61,"topics":[],"words":[{"text":"In","start":658.92,"end":659.2},{"text":"addition,","start":659.2,"end":659.48},{"text":"we","start":660.2,"end":660.6},{"text":"support","start":661.32,"end":661.72},{"text":"that","start":661.88,"end":662.28},{"text":"the","start":662.53,"end":662.69},{"text":"Framework","start":662.69,"end":663.09},{"text":"Convention","start":663.09,"end":663.65},{"text":"should","start":663.65,"end":663.93},{"text":"minimally","start":663.93,"end":664.61},{"text":"develop","start":664.93,"end":665.33},{"text":"the","start":665.41,"end":665.77},{"text":"concept","start":665.77,"end":666.37},{"text":"of","start":666.37,"end":666.73},{"text":"effective","start":666.73,"end":667.33},{"text":"taxation","start":667.33,"end":667.89},{"text":"of","start":667.89,"end":668.09},{"text":"high","start":668.09,"end":668.25},{"text":"net","start":668.25,"end":668.41},{"text":"worth","start":668.41,"end":668.69},{"text":"individuals","start":668.69,"end":669.41},{"text":"that","start":669.73,"end":670.01},{"text":"is","start":670.01,"end":670.29},{"text":"contained","start":670.29,"end":670.89},{"text":"in","start":670.89,"end":671.09},{"text":"the","start":671.09,"end":671.25},{"text":"terms","start":671.25,"end":671.49},{"text":"of","start":671.49,"end":671.69},{"text":"reference,","start":671.69,"end":672.21},{"text":"even","start":672.93,"end":673.33},{"text":"if","start":673.33,"end":673.73},{"text":"further","start":674.29,"end":674.69},{"text":"and","start":674.85,"end":675.13},{"text":"more","start":675.13,"end":675.37},{"text":"specific","start":675.37,"end":675.85},{"text":"details","start":675.85,"end":676.53},{"text":"should","start":676.77,"end":677.05},{"text":"be","start":677.05,"end":677.25},{"text":"left","start":677.25,"end":677.49},{"text":"to","start":677.49,"end":677.69},{"text":"a","start":677.69,"end":677.85},{"text":"possible","start":677.85,"end":678.13},{"text":"protocol","start":678.69,"end":679.49},{"text":"on","start":679.65,"end":679.93},{"text":"the","start":679.93,"end":680.13},{"text":"subject.","start":680.13,"end":680.61}]}]},{"sentences":[{"text":"So in this regard, taxation would be effective if it were possible to guarantee that the equity inherent in different national tax systems.","start":681.49,"end":691.18,"topics":[],"words":[{"text":"So","start":681.49,"end":681.89},{"text":"in","start":682.05,"end":682.33},{"text":"this","start":682.33,"end":682.49},{"text":"regard,","start":682.49,"end":682.93},{"text":"taxation","start":682.93,"end":683.65},{"text":"would","start":683.73,"end":684.05},{"text":"be","start":684.05,"end":684.29},{"text":"effective","start":684.29,"end":684.85},{"text":"if","start":684.93,"end":685.33},{"text":"it","start":685.41,"end":685.81},{"text":"were","start":685.81,"end":686.21},{"text":"possible","start":686.21,"end":686.61},{"text":"to","start":686.61,"end":686.89},{"text":"guarantee","start":686.89,"end":687.41},{"text":"that","start":687.41,"end":687.69},{"text":"the","start":687.69,"end":687.97},{"text":"equity","start":687.97,"end":688.45},{"text":"inherent","start":688.53,"end":689.21},{"text":"in","start":689.21,"end":689.49},{"text":"different","start":689.49,"end":689.81},{"text":"national","start":689.81,"end":690.21},{"text":"tax","start":690.21,"end":690.61},{"text":"systems.","start":690.61,"end":691.18}]},{"text":"So most countries establish some form of tax progressivity based on citizens ability to pay.","start":691.97,"end":697.97,"topics":[],"words":[{"text":"So","start":691.97,"end":692.09},{"text":"most","start":692.09,"end":692.29},{"text":"countries","start":692.29,"end":692.61},{"text":"establish","start":692.69,"end":693.29},{"text":"some","start":693.29,"end":693.53},{"text":"form","start":693.53,"end":693.73},{"text":"of","start":693.73,"end":693.93},{"text":"tax","start":693.93,"end":694.21},{"text":"progressivity","start":694.21,"end":695.17},{"text":"based","start":695.65,"end":695.97},{"text":"on","start":695.97,"end":696.21},{"text":"citizens","start":696.21,"end":696.89},{"text":"ability","start":696.89,"end":697.37},{"text":"to","start":697.37,"end":697.65},{"text":"pay.","start":697.65,"end":697.97}]},{"text":"However, there are challenges in assessing the actual progressivity of tax system after all taxes have been paid.","start":699.09,"end":706.93,"topics":[],"words":[{"text":"However,","start":699.09,"end":699.49},{"text":"there","start":700.29,"end":700.61},{"text":"are","start":700.61,"end":700.85},{"text":"challenges","start":700.85,"end":701.41},{"text":"in","start":701.41,"end":701.65},{"text":"assessing","start":701.65,"end":702.09},{"text":"the","start":702.09,"end":702.25},{"text":"actual","start":702.25,"end":702.65},{"text":"progressivity","start":702.65,"end":703.33},{"text":"of","start":703.33,"end":703.49},{"text":"tax","start":703.49,"end":703.77},{"text":"system","start":703.77,"end":704.13},{"text":"after","start":704.77,"end":705.17},{"text":"all","start":705.17,"end":705.49},{"text":"taxes","start":705.49,"end":705.97},{"text":"have","start":705.97,"end":706.17},{"text":"been","start":706.17,"end":706.45},{"text":"paid.","start":706.45,"end":706.93}]},{"text":"Given these, the effective taxation of high net worth individuals should be assessed by considering the progressivity of tax systems based on the effective tax rates of different segments of the population.","start":707.57,"end":721.8,"topics":[],"words":[{"text":"Given","start":707.57,"end":707.97},{"text":"these,","start":707.97,"end":708.37},{"text":"the","start":708.53,"end":708.85},{"text":"effective","start":708.85,"end":709.33},{"text":"taxation","start":709.33,"end":709.77},{"text":"of","start":709.77,"end":709.93},{"text":"high","start":709.93,"end":710.09},{"text":"net","start":710.09,"end":710.29},{"text":"worth","start":710.29,"end":710.57},{"text":"individuals","start":710.57,"end":711.17},{"text":"should","start":711.49,"end":711.81},{"text":"be","start":711.81,"end":712.05},{"text":"assessed","start":712.05,"end":712.61},{"text":"by","start":712.61,"end":712.85},{"text":"considering","start":712.85,"end":713.49},{"text":"the","start":713.49,"end":713.69},{"text":"progressivity","start":713.69,"end":714.53},{"text":"of","start":714.69,"end":715.05},{"text":"tax","start":715.05,"end":715.41},{"text":"systems","start":715.41,"end":716.13},{"text":"based","start":716.45,"end":716.85},{"text":"on","start":716.85,"end":717.13},{"text":"the","start":717.13,"end":717.29},{"text":"effective","start":717.29,"end":717.81},{"text":"tax","start":717.81,"end":718.13},{"text":"rates","start":718.13,"end":718.69},{"text":"of","start":718.92,"end":719.08},{"text":"different","start":719.08,"end":719.4},{"text":"segments","start":719.48,"end":720.04},{"text":"of","start":720.84,"end":721.16},{"text":"the","start":721.16,"end":721.36},{"text":"population.","start":721.36,"end":721.8}]},{"text":"So in this sense, we suggest a minor editing to the third paragraph that should read as follows.","start":722.28,"end":729.48,"topics":[],"words":[{"text":"So","start":722.28,"end":722.52},{"text":"in","start":722.52,"end":722.64},{"text":"this","start":722.64,"end":722.92},{"text":"sense,","start":722.92,"end":723.4},{"text":"we","start":723.56,"end":723.88},{"text":"suggest","start":723.88,"end":724.2},{"text":"a","start":724.44,"end":724.76},{"text":"minor","start":724.76,"end":725.24},{"text":"editing","start":725.4,"end":725.96},{"text":"to","start":725.96,"end":726.24},{"text":"the","start":726.24,"end":726.36},{"text":"third","start":726.36,"end":726.6},{"text":"paragraph","start":726.6,"end":727.24},{"text":"that","start":727.64,"end":727.96},{"text":"should","start":727.96,"end":728.24},{"text":"read","start":728.24,"end":728.52},{"text":"as","start":728.52,"end":728.8},{"text":"follows.","start":728.8,"end":729.48}]}]},{"sentences":[{"text":"The State Parties shall explore coordinated approaches to ensure effective and progressive taxation of high net worth individuals based on the effective tax rates within the State parties.","start":730.6,"end":744.52,"topics":[],"words":[{"text":"The","start":730.6,"end":730.88},{"text":"State","start":730.88,"end":731.16},{"text":"Parties","start":731.16,"end":731.6},{"text":"shall","start":731.6,"end":731.96},{"text":"explore","start":731.96,"end":732.48},{"text":"coordinated","start":732.48,"end":733.32},{"text":"approaches","start":733.32,"end":734.04},{"text":"to","start":734.2,"end":734.56},{"text":"ensure","start":734.56,"end":734.919},{"text":"effective","start":735.32,"end":735.96},{"text":"and","start":735.96,"end":736.28},{"text":"progressive","start":736.28,"end":737.08},{"text":"taxation","start":737.08,"end":737.72},{"text":"of","start":737.72,"end":737.96},{"text":"high","start":737.96,"end":738.2},{"text":"net","start":738.2,"end":738.44},{"text":"worth","start":738.44,"end":738.8},{"text":"individuals","start":738.8,"end":739.72},{"text":"based","start":740.28,"end":740.64},{"text":"on","start":740.64,"end":740.92},{"text":"the","start":740.92,"end":741.12},{"text":"effective","start":741.12,"end":741.8},{"text":"tax","start":741.8,"end":742.2},{"text":"rates","start":742.28,"end":742.84},{"text":"within","start":742.92,"end":743.32},{"text":"the","start":743.32,"end":743.64},{"text":"State","start":743.64,"end":743.96},{"text":"parties.","start":743.96,"end":744.52}]},{"text":"Khalid, I submit.","start":745.68,"end":746.96,"topics":[],"words":[{"text":"Khalid,","start":745.68,"end":746.08},{"text":"I","start":746.08,"end":746.36},{"text":"submit.","start":746.36,"end":746.96}]},{"text":"Thank you.","start":746.96,"end":747.6,"topics":[],"words":[{"text":"Thank","start":746.96,"end":747.32},{"text":"you.","start":747.32,"end":747.6}]}]}],"speaker":{"name":null,"affiliation":"BRA","affiliation_full":"Brazil","group":null,"function":"Representative"}},{"statement_number":9,"paragraphs":[{"sentences":[{"text":"Thank you. Brazil, Peru. Please.","start":749.76,"end":752.56,"topics":[],"words":[{"text":"Thank","start":749.76,"end":750.12},{"text":"you.","start":750.12,"end":750.4},{"text":"Brazil,","start":750.48,"end":751.2},{"text":"Peru.","start":751.76,"end":752.28},{"text":"Please.","start":752.28,"end":752.56}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":10,"paragraphs":[{"sentences":[{"text":"Mucha gracias.","start":756.96,"end":758.16,"topics":[],"words":[{"text":"Mucha","start":756.96,"end":757.48},{"text":"gracias.","start":757.48,"end":758.16}]},{"text":"Thank you very much.","start":758.56,"end":759.52,"topics":[],"words":[{"text":"Thank","start":758.56,"end":758.88},{"text":"you","start":758.88,"end":759},{"text":"very","start":759,"end":759.2},{"text":"much.","start":759.2,"end":759.52}]}]},{"sentences":[{"text":"Thank you, Sir.","start":761.6,"end":762.48,"topics":[],"words":[{"text":"Thank","start":761.6,"end":761.96},{"text":"you,","start":761.96,"end":762.12},{"text":"Sir.","start":762.12,"end":762.48}]}]},{"sentences":[{"text":"On Article 6, we do have a few comments we'd like to make.","start":765.36,"end":770.32,"topics":[],"words":[{"text":"On","start":765.36,"end":765.76},{"text":"Article","start":765.84,"end":766.24},{"text":"6,","start":767.12,"end":767.52},{"text":"we","start":767.52,"end":767.8},{"text":"do","start":767.8,"end":768.04},{"text":"have","start":768.04,"end":768.36},{"text":"a","start":768.36,"end":768.56},{"text":"few","start":768.56,"end":768.8},{"text":"comments","start":768.8,"end":769.16},{"text":"we'd","start":769.16,"end":769.56},{"text":"like","start":769.56,"end":769.76},{"text":"to","start":769.76,"end":770},{"text":"make.","start":770,"end":770.32}]},{"text":"First of all, in the first paragraph, we'd appreciate it if there could be clarification if there's going to be negotiations on a protocol which would establish specific measures that would make it possible to follow up what is said in this paragraph.","start":770.32,"end":787.91,"topics":[],"words":[{"text":"First","start":770.32,"end":770.6},{"text":"of","start":770.6,"end":770.76},{"text":"all,","start":770.76,"end":770.92},{"text":"in","start":770.92,"end":771.08},{"text":"the","start":771.08,"end":771.2},{"text":"first","start":771.2,"end":771.44},{"text":"paragraph,","start":771.52,"end":772.16},{"text":"we'd","start":774.47,"end":774.75},{"text":"appreciate","start":774.75,"end":775.19},{"text":"it","start":775.19,"end":775.43},{"text":"if","start":775.43,"end":775.71},{"text":"there","start":775.71,"end":776.07},{"text":"could","start":776.07,"end":776.39},{"text":"be","start":776.39,"end":776.71},{"text":"clarification","start":776.71,"end":777.59},{"text":"if","start":777.59,"end":777.87},{"text":"there's","start":777.87,"end":778.15},{"text":"going","start":778.15,"end":778.27},{"text":"to","start":778.27,"end":778.39},{"text":"be","start":778.39,"end":778.51},{"text":"negotiations","start":778.51,"end":779.27},{"text":"on","start":779.27,"end":779.59},{"text":"a","start":779.59,"end":779.79},{"text":"protocol","start":779.79,"end":780.19},{"text":"which","start":780.19,"end":780.43},{"text":"would","start":780.43,"end":780.67},{"text":"establish","start":780.67,"end":781.23},{"text":"specific","start":781.23,"end":781.75},{"text":"measures","start":781.83,"end":782.39},{"text":"that","start":782.87,"end":783.15},{"text":"would","start":783.15,"end":783.35},{"text":"make","start":783.35,"end":783.55},{"text":"it","start":783.55,"end":783.75},{"text":"possible","start":783.75,"end":784.07},{"text":"to","start":784.15,"end":784.51},{"text":"follow","start":784.51,"end":784.87},{"text":"up","start":784.87,"end":785.27},{"text":"what","start":785.27,"end":785.59},{"text":"is","start":785.59,"end":785.91},{"text":"said","start":786.23,"end":786.63},{"text":"in","start":786.63,"end":786.95},{"text":"this","start":786.95,"end":787.23},{"text":"paragraph.","start":787.23,"end":787.91}]}]},{"sentences":[{"text":"On paragraph two, we'd like to know what kind of exchange of information would we be seeking to implement?","start":790.23,"end":800.73,"topics":[],"words":[{"text":"On","start":790.23,"end":790.55},{"text":"paragraph","start":790.55,"end":791.19},{"text":"two,","start":791.27,"end":791.67},{"text":"we'd","start":793.59,"end":794.11},{"text":"like","start":794.11,"end":794.35},{"text":"to","start":794.35,"end":794.67},{"text":"know","start":794.67,"end":795.03},{"text":"what","start":795.11,"end":795.51},{"text":"kind","start":795.67,"end":796.03},{"text":"of","start":796.03,"end":796.39},{"text":"exchange","start":796.39,"end":796.91},{"text":"of","start":796.91,"end":797.11},{"text":"information","start":797.11,"end":797.43},{"text":"would","start":798.25,"end":798.45},{"text":"we","start":798.45,"end":798.73},{"text":"be","start":798.73,"end":799.05},{"text":"seeking","start":799.45,"end":800.01},{"text":"to","start":800.01,"end":800.25},{"text":"implement?","start":800.25,"end":800.73}]},{"text":"Are we talking about an automatic exchange of information?","start":801.45,"end":805.45,"topics":[],"words":[{"text":"Are","start":801.45,"end":801.73},{"text":"we","start":801.73,"end":801.93},{"text":"talking","start":801.93,"end":802.29},{"text":"about","start":802.29,"end":802.65},{"text":"an","start":803.05,"end":803.37},{"text":"automatic","start":803.37,"end":804.09},{"text":"exchange","start":804.41,"end":804.97},{"text":"of","start":804.97,"end":805.17},{"text":"information?","start":805.17,"end":805.45}]},{"text":"Would it be spontaneous?","start":806.01,"end":807.49,"topics":[],"words":[{"text":"Would","start":806.01,"end":806.33},{"text":"it","start":806.33,"end":806.53},{"text":"be","start":806.53,"end":806.73},{"text":"spontaneous?","start":806.73,"end":807.49}]},{"text":"Would it be effectively mandatory?","start":807.49,"end":810.41,"topics":[],"words":[{"text":"Would","start":807.49,"end":807.73},{"text":"it","start":807.73,"end":807.93},{"text":"be","start":807.93,"end":808.25},{"text":"effectively","start":808.89,"end":809.53},{"text":"mandatory?","start":809.77,"end":810.41}]},{"text":"And would these exchanges be made on the basis of the treaties in force, such as the Treaty on Mutual Assistance in the Tax domain?","start":811.29,"end":823.13,"topics":[],"words":[{"text":"And","start":811.29,"end":811.69},{"text":"would","start":812.09,"end":812.41},{"text":"these","start":812.41,"end":812.73},{"text":"exchanges","start":812.97,"end":813.77},{"text":"be","start":814.65,"end":815.05},{"text":"made","start":815.13,"end":815.49},{"text":"on","start":815.49,"end":815.73},{"text":"the","start":815.73,"end":815.85},{"text":"basis","start":815.85,"end":816.21},{"text":"of","start":816.21,"end":816.45},{"text":"the","start":816.45,"end":816.73},{"text":"treaties","start":816.73,"end":817.29},{"text":"in","start":817.29,"end":817.65},{"text":"force,","start":817.65,"end":818.17},{"text":"such","start":818.57,"end":818.89},{"text":"as","start":818.89,"end":819.17},{"text":"the","start":819.17,"end":819.49},{"text":"Treaty","start":819.49,"end":820.09},{"text":"on","start":820.09,"end":820.41},{"text":"Mutual","start":820.57,"end":821.05},{"text":"Assistance","start":821.05,"end":821.65},{"text":"in","start":821.65,"end":822.01},{"text":"the","start":822.01,"end":822.29},{"text":"Tax","start":822.29,"end":822.57},{"text":"domain?","start":822.57,"end":823.13}]}]},{"sentences":[{"text":"On the third paragraph, we'd like, if possible, to know how will we implement the obligation that is contained within this paragraph.","start":823.45,"end":834.79,"topics":[],"words":[{"text":"On","start":823.45,"end":823.73},{"text":"the","start":823.73,"end":823.89},{"text":"third","start":823.89,"end":824.13},{"text":"paragraph,","start":824.13,"end":824.81},{"text":"we'd","start":826.23,"end":826.59},{"text":"like,","start":826.59,"end":826.83},{"text":"if","start":826.83,"end":827.07},{"text":"possible,","start":827.07,"end":827.35},{"text":"to","start":827.51,"end":827.87},{"text":"know","start":827.87,"end":828.23},{"text":"how","start":829.27,"end":829.67},{"text":"will","start":830.39,"end":830.71},{"text":"we","start":830.71,"end":830.99},{"text":"implement","start":830.99,"end":831.47},{"text":"the","start":831.47,"end":831.71},{"text":"obligation","start":831.71,"end":832.35},{"text":"that","start":832.35,"end":832.59},{"text":"is","start":832.59,"end":832.79},{"text":"contained","start":832.79,"end":833.39},{"text":"within","start":833.39,"end":833.71},{"text":"this","start":833.71,"end":834.07},{"text":"paragraph.","start":834.07,"end":834.79}]}]},{"sentences":[{"text":"Although the idea behind the paragraph is good, it would perhaps be incomplete.","start":836.95,"end":844.31,"topics":[],"words":[{"text":"Although","start":836.95,"end":837.51},{"text":"the","start":838.47,"end":838.75},{"text":"idea","start":838.75,"end":839.11},{"text":"behind","start":839.11,"end":839.35},{"text":"the","start":839.35,"end":839.51},{"text":"paragraph","start":839.51,"end":840.03},{"text":"is","start":840.03,"end":840.39},{"text":"good,","start":840.71,"end":841.11},{"text":"it","start":842.15,"end":842.43},{"text":"would","start":842.43,"end":842.67},{"text":"perhaps","start":842.67,"end":843.07},{"text":"be","start":843.07,"end":843.35},{"text":"incomplete.","start":843.35,"end":844.31}]}]},{"sentences":[{"text":"Without defining the scope of the commitment and how the commitment will actually be realized in practice.","start":848.55,"end":855.36,"topics":[],"words":[{"text":"Without","start":848.55,"end":848.95},{"text":"defining","start":849.03,"end":849.55},{"text":"the","start":849.55,"end":849.79},{"text":"scope","start":849.79,"end":850.31},{"text":"of","start":850.72,"end":850.88},{"text":"the","start":850.88,"end":851.12},{"text":"commitment","start":851.12,"end":851.76},{"text":"and","start":851.76,"end":852.12},{"text":"how","start":852.12,"end":852.4},{"text":"the","start":852.4,"end":852.6},{"text":"commitment","start":852.6,"end":853.04},{"text":"will","start":853.04,"end":853.28},{"text":"actually","start":853.28,"end":853.56},{"text":"be","start":853.56,"end":853.84},{"text":"realized","start":853.84,"end":854.56},{"text":"in","start":854.56,"end":854.84},{"text":"practice.","start":854.84,"end":855.36}]},{"text":"Whereas Article 5 does mention these details, so perhaps a bit more clarification is needed in Article 6.","start":856.64,"end":862.24,"topics":[],"words":[{"text":"Whereas","start":856.64,"end":857.08},{"text":"Article","start":857.08,"end":857.36},{"text":"5","start":857.44,"end":857.84},{"text":"does","start":857.84,"end":858.2},{"text":"mention","start":858.2,"end":858.68},{"text":"these","start":858.68,"end":858.92},{"text":"details,","start":858.92,"end":859.36},{"text":"so","start":859.36,"end":859.56},{"text":"perhaps","start":859.56,"end":859.8},{"text":"a","start":859.8,"end":859.92},{"text":"bit","start":859.92,"end":860.04},{"text":"more","start":860.04,"end":860.2},{"text":"clarification","start":860.2,"end":860.76},{"text":"is","start":860.76,"end":860.92},{"text":"needed","start":860.92,"end":861.2},{"text":"in","start":861.2,"end":861.4},{"text":"Article","start":861.4,"end":861.76},{"text":"6.","start":861.84,"end":862.24}]},{"text":"Thank you.","start":862.24,"end":862.8,"topics":[],"words":[{"text":"Thank","start":862.24,"end":862.56},{"text":"you.","start":862.56,"end":862.8}]}]}],"speaker":{"name":null,"affiliation":"PER","affiliation_full":"Peru","group":null,"function":"Representative"}},{"statement_number":11,"paragraphs":[{"sentences":[{"text":"Thank you.","start":865.28,"end":865.84,"topics":[],"words":[{"text":"Thank","start":865.28,"end":865.64},{"text":"you.","start":865.64,"end":865.84}]},{"text":"Peru comments were noted.","start":865.84,"end":868.4,"topics":[],"words":[{"text":"Peru","start":865.84,"end":866.4},{"text":"comments","start":867.04,"end":867.44},{"text":"were","start":867.52,"end":867.84},{"text":"noted.","start":867.84,"end":868.4}]},{"text":"Switzerland, please.","start":868.4,"end":869.36,"topics":[],"words":[{"text":"Switzerland,","start":868.4,"end":868.96},{"text":"please.","start":868.96,"end":869.36}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":12,"paragraphs":[{"sentences":[{"text":"Thank you. Mr. Colit.","start":873.44,"end":874.88,"topics":[],"words":[{"text":"Thank","start":873.44,"end":873.76},{"text":"you.","start":873.76,"end":873.92},{"text":"Mr.","start":873.92,"end":874.24},{"text":"Colit.","start":874.24,"end":874.88}]},{"text":"The proposal as it stands was streamlined and it takes into account the main concerns raised by Member States in our previous discussions, based on our recollection.","start":876,"end":886.99,"topics":[],"words":[{"text":"The","start":876,"end":876.32},{"text":"proposal","start":876.32,"end":876.84},{"text":"as","start":876.84,"end":877},{"text":"it","start":877,"end":877.12},{"text":"stands","start":877.12,"end":877.24},{"text":"was","start":877.87,"end":878.03},{"text":"streamlined","start":878.03,"end":878.83},{"text":"and","start":878.83,"end":879.23},{"text":"it","start":879.23,"end":879.55},{"text":"takes","start":879.55,"end":879.83},{"text":"into","start":879.83,"end":880.03},{"text":"account","start":880.03,"end":880.31},{"text":"the","start":880.31,"end":880.55},{"text":"main","start":880.55,"end":880.75},{"text":"concerns","start":880.75,"end":881.55},{"text":"raised","start":881.79,"end":882.19},{"text":"by","start":882.19,"end":882.43},{"text":"Member","start":882.43,"end":882.71},{"text":"States","start":882.71,"end":883.07},{"text":"in","start":883.07,"end":883.39},{"text":"our","start":883.39,"end":883.67},{"text":"previous","start":883.67,"end":884.03},{"text":"discussions,","start":884.03,"end":884.75},{"text":"based","start":885.55,"end":885.87},{"text":"on","start":885.87,"end":886.11},{"text":"our","start":886.11,"end":886.35},{"text":"recollection.","start":886.35,"end":886.99}]},{"text":"So our thanks go to you and to the Secretariat for revising this provision.","start":887.39,"end":892.99,"topics":[],"words":[{"text":"So","start":887.39,"end":887.67},{"text":"our","start":887.67,"end":887.87},{"text":"thanks","start":887.87,"end":888.23},{"text":"go","start":888.23,"end":888.47},{"text":"to","start":888.47,"end":888.63},{"text":"you","start":888.63,"end":888.91},{"text":"and","start":888.99,"end":889.31},{"text":"to","start":889.31,"end":889.47},{"text":"the","start":889.47,"end":889.59},{"text":"Secretariat","start":889.59,"end":890.27},{"text":"for","start":890.27,"end":890.59},{"text":"revising","start":890.75,"end":891.39},{"text":"this","start":891.63,"end":892.03},{"text":"provision.","start":892.35,"end":892.99}]},{"text":"And I would also like to let you know that we appreciate the slide you showed before that gave an overview on the main changes made to your proposal that helps us a lot to catch up with your speed.","start":893.79,"end":907.63,"topics":[],"words":[{"text":"And","start":893.79,"end":894.15},{"text":"I","start":894.15,"end":894.47},{"text":"would","start":894.47,"end":894.75},{"text":"also","start":894.75,"end":894.99},{"text":"like","start":894.99,"end":895.15},{"text":"to","start":895.15,"end":895.27},{"text":"let","start":895.27,"end":895.43},{"text":"you","start":895.43,"end":895.55},{"text":"know","start":895.55,"end":895.67},{"text":"that","start":895.67,"end":895.83},{"text":"we","start":895.83,"end":896.03},{"text":"appreciate","start":896.03,"end":896.55},{"text":"the","start":896.55,"end":896.91},{"text":"slide","start":897.63,"end":898.07},{"text":"you","start":898.07,"end":898.23},{"text":"showed","start":898.23,"end":898.55},{"text":"before","start":898.55,"end":898.83},{"text":"that","start":898.83,"end":899.15},{"text":"gave","start":899.15,"end":899.55},{"text":"an","start":899.55,"end":899.83},{"text":"overview","start":899.83,"end":900.35},{"text":"on","start":900.75,"end":901.15},{"text":"the","start":901.23,"end":901.55},{"text":"main","start":901.55,"end":901.87},{"text":"changes","start":902.19,"end":902.79},{"text":"made","start":902.79,"end":903.07},{"text":"to","start":903.07,"end":903.27},{"text":"your","start":903.27,"end":903.51},{"text":"proposal","start":903.51,"end":904.03},{"text":"that","start":904.03,"end":904.35},{"text":"helps","start":905.23,"end":905.51},{"text":"us","start":905.51,"end":905.71},{"text":"a","start":905.71,"end":905.87},{"text":"lot","start":905.87,"end":906.03},{"text":"to","start":906.03,"end":906.35},{"text":"catch","start":906.35,"end":906.71},{"text":"up","start":906.71,"end":906.87},{"text":"with","start":906.87,"end":907.03},{"text":"your","start":907.03,"end":907.23},{"text":"speed.","start":907.23,"end":907.63}]}]},{"sentences":[{"text":"Paragraphs 1 and 3 of the provision, they contain commitments to develop respectively to explore measures and this is in our view an appropriate obligation.","start":909.55,"end":921.31,"topics":[],"words":[{"text":"Paragraphs","start":909.55,"end":910.35},{"text":"1","start":910.35,"end":910.67},{"text":"and","start":910.67,"end":910.99},{"text":"3","start":910.99,"end":911.31},{"text":"of","start":911.47,"end":911.83},{"text":"the","start":911.83,"end":912.19},{"text":"provision,","start":912.27,"end":912.83},{"text":"they","start":913.39,"end":913.71},{"text":"contain","start":913.71,"end":914.19},{"text":"commitments","start":914.19,"end":914.83},{"text":"to","start":914.83,"end":915.03},{"text":"develop","start":915.03,"end":915.31},{"text":"respectively","start":915.47,"end":916.23},{"text":"to","start":916.23,"end":916.47},{"text":"explore","start":916.47,"end":916.83},{"text":"measures","start":916.83,"end":917.39},{"text":"and","start":917.39,"end":917.71},{"text":"this","start":917.71,"end":917.91},{"text":"is","start":917.91,"end":918.11},{"text":"in","start":918.11,"end":918.35},{"text":"our","start":918.35,"end":918.59},{"text":"view","start":918.59,"end":918.87},{"text":"an","start":918.87,"end":919.23},{"text":"appropriate","start":919.31,"end":920.03},{"text":"obligation.","start":920.51,"end":921.31}]},{"text":"Our remaining concerns relate to paragraph two that requires countries to share information.","start":922.19,"end":928.75,"topics":[],"words":[{"text":"Our","start":922.19,"end":922.59},{"text":"remaining","start":922.91,"end":923.47},{"text":"concerns","start":923.47,"end":924.15},{"text":"relate","start":924.15,"end":924.59},{"text":"to","start":924.59,"end":924.91},{"text":"paragraph","start":924.91,"end":925.63},{"text":"two","start":925.79,"end":926.19},{"text":"that","start":926.43,"end":926.83},{"text":"requires","start":926.83,"end":927.47},{"text":"countries","start":927.47,"end":927.79},{"text":"to","start":927.79,"end":928.07},{"text":"share","start":928.07,"end":928.35},{"text":"information.","start":928.35,"end":928.75}]},{"text":"Exchange of information is, at least in our experience, often a legally sensitive issue and many details must be addressed to provide countries with the full picture they need for their evaluation of potential ratification of the Framework Convention.","start":930.28,"end":948.44,"topics":[],"words":[{"text":"Exchange","start":930.28,"end":930.64},{"text":"of","start":930.64,"end":930.84},{"text":"information","start":930.84,"end":931.16},{"text":"is,","start":931.56,"end":931.96},{"text":"at","start":932.28,"end":932.56},{"text":"least","start":932.56,"end":932.76},{"text":"in","start":932.76,"end":932.96},{"text":"our","start":932.96,"end":933.16},{"text":"experience,","start":933.16,"end":933.48},{"text":"often","start":933.96,"end":934.36},{"text":"a","start":934.68,"end":934.96},{"text":"legally","start":934.96,"end":935.32},{"text":"sensitive","start":935.32,"end":935.84},{"text":"issue","start":935.84,"end":936.2},{"text":"and","start":936.44,"end":936.8},{"text":"many","start":936.8,"end":937.08},{"text":"details","start":937.08,"end":937.56},{"text":"must","start":937.56,"end":937.84},{"text":"be","start":937.84,"end":938.08},{"text":"addressed","start":938.08,"end":938.56},{"text":"to","start":938.56,"end":938.92},{"text":"provide","start":939.32,"end":939.72},{"text":"countries","start":939.88,"end":940.28},{"text":"with","start":940.44,"end":940.84},{"text":"the","start":940.84,"end":941.12},{"text":"full","start":941.12,"end":941.32},{"text":"picture","start":941.32,"end":941.72},{"text":"they","start":941.72,"end":941.92},{"text":"need","start":941.92,"end":942.2},{"text":"for","start":942.92,"end":943.32},{"text":"their","start":943.56,"end":943.92},{"text":"evaluation","start":943.92,"end":944.6},{"text":"of","start":944.6,"end":945},{"text":"potential","start":945.24,"end":945.76},{"text":"ratification","start":945.76,"end":946.52},{"text":"of","start":946.52,"end":946.76},{"text":"the","start":946.76,"end":947.08},{"text":"Framework","start":947.08,"end":947.72},{"text":"Convention.","start":947.72,"end":948.44}]},{"text":"So the scope of the information to be exchanged must be defined.","start":948.76,"end":952.6,"topics":[],"words":[{"text":"So","start":948.76,"end":949.16},{"text":"the","start":949.16,"end":949.48},{"text":"scope","start":949.48,"end":949.84},{"text":"of","start":949.84,"end":950},{"text":"the","start":950,"end":950.16},{"text":"information","start":950.16,"end":950.44},{"text":"to","start":950.68,"end":950.96},{"text":"be","start":950.96,"end":951.12},{"text":"exchanged","start":951.12,"end":951.68},{"text":"must","start":951.68,"end":951.92},{"text":"be","start":951.92,"end":952.08},{"text":"defined.","start":952.08,"end":952.6}]},{"text":"The trigger for the exchange, be it on request, be it sponsored, containers or automatically, the procedure, including the protection of taxpayers rights or also data confidentiality, to mention some of the issues.","start":952.6,"end":966.93,"topics":[],"words":[{"text":"The","start":952.6,"end":952.88},{"text":"trigger","start":952.88,"end":953.28},{"text":"for","start":953.28,"end":953.52},{"text":"the","start":953.52,"end":953.68},{"text":"exchange,","start":953.68,"end":954.28},{"text":"be","start":954.28,"end":954.56},{"text":"it","start":954.56,"end":954.84},{"text":"on","start":954.84,"end":955.16},{"text":"request,","start":955.16,"end":955.6},{"text":"be","start":955.6,"end":955.84},{"text":"it","start":955.84,"end":956},{"text":"sponsored,","start":956,"end":956.14},{"text":"containers","start":956.29,"end":956.85},{"text":"or","start":957.09,"end":957.41},{"text":"automatically,","start":957.41,"end":958.21},{"text":"the","start":958.77,"end":959.05},{"text":"procedure,","start":959.05,"end":959.73},{"text":"including","start":959.73,"end":960.13},{"text":"the","start":960.29,"end":960.57},{"text":"protection","start":960.57,"end":960.97},{"text":"of","start":960.97,"end":961.13},{"text":"taxpayers","start":961.13,"end":961.77},{"text":"rights","start":961.77,"end":962.09},{"text":"or","start":962.09,"end":962.37},{"text":"also","start":962.37,"end":962.61},{"text":"data","start":962.61,"end":962.93},{"text":"confidentiality,","start":964.21,"end":965.09},{"text":"to","start":965.09,"end":965.33},{"text":"mention","start":965.33,"end":965.81},{"text":"some","start":966.05,"end":966.33},{"text":"of","start":966.33,"end":966.45},{"text":"the","start":966.45,"end":966.61},{"text":"issues.","start":966.61,"end":966.93}]}]},{"sentences":[{"text":"Switzerland does not oppose transparency, but paragraph two is, in our view, not yet clear enough.","start":967.57,"end":974.29,"topics":[],"words":[{"text":"Switzerland","start":967.57,"end":968.25},{"text":"does","start":968.25,"end":968.49},{"text":"not","start":968.49,"end":968.65},{"text":"oppose","start":968.65,"end":969.05},{"text":"transparency,","start":969.05,"end":969.73},{"text":"but","start":970.21,"end":970.61},{"text":"paragraph","start":970.61,"end":971.29},{"text":"two","start":971.29,"end":971.61},{"text":"is,","start":971.61,"end":971.89},{"text":"in","start":971.89,"end":972.129},{"text":"our","start":972.129,"end":972.329},{"text":"view,","start":972.329,"end":972.57},{"text":"not","start":972.57,"end":972.85},{"text":"yet","start":972.85,"end":973.17},{"text":"clear","start":973.25,"end":973.65},{"text":"enough.","start":973.89,"end":974.29}]}]},{"sentences":[{"text":"You see several ways forward.","start":976.37,"end":977.89,"topics":[],"words":[{"text":"You","start":976.37,"end":976.65},{"text":"see","start":976.65,"end":976.89},{"text":"several","start":976.89,"end":977.21},{"text":"ways","start":977.21,"end":977.61},{"text":"forward.","start":977.61,"end":977.89}]},{"text":"The hard one, and probably also not in line with the spirit of a Framework Convention, would be to fit to define all the necessary parameters in the Framework Convention itself.","start":978.45,"end":989.66,"topics":[],"words":[{"text":"The","start":978.45,"end":978.77},{"text":"hard","start":978.77,"end":979.01},{"text":"one,","start":979.01,"end":979.25},{"text":"and","start":979.25,"end":979.49},{"text":"probably","start":979.49,"end":979.81},{"text":"also","start":979.81,"end":980.13},{"text":"not","start":980.13,"end":980.41},{"text":"in","start":980.41,"end":980.61},{"text":"line","start":980.61,"end":980.85},{"text":"with","start":980.85,"end":981.05},{"text":"the","start":981.05,"end":981.33},{"text":"spirit","start":981.33,"end":981.77},{"text":"of","start":981.77,"end":981.97},{"text":"a","start":981.97,"end":982.21},{"text":"Framework","start":982.21,"end":982.77},{"text":"Convention,","start":983.18,"end":983.74},{"text":"would","start":984.14,"end":984.46},{"text":"be","start":984.46,"end":984.7},{"text":"to","start":984.7,"end":984.94},{"text":"fit","start":984.94,"end":985.26},{"text":"to","start":985.26,"end":985.46},{"text":"define","start":985.46,"end":985.9},{"text":"all","start":985.9,"end":986.1},{"text":"the","start":986.1,"end":986.3},{"text":"necessary","start":986.3,"end":986.82},{"text":"parameters","start":986.82,"end":987.62},{"text":"in","start":987.62,"end":987.82},{"text":"the","start":987.82,"end":987.98},{"text":"Framework","start":987.98,"end":988.46},{"text":"Convention","start":988.46,"end":989.14},{"text":"itself.","start":989.14,"end":989.66}]},{"text":"More useful seems statement that the obligation for the respective exchange of information can be defined in a protocol to the Framework Convention or another, and it is our preferred option would be to incorporate the exchange of information in the provision of now paragraph three as an approach to be explored.","start":991.1,"end":1012.28,"topics":[],"words":[{"text":"More","start":991.1,"end":991.42},{"text":"useful","start":991.42,"end":991.86},{"text":"seems","start":991.86,"end":992.54},{"text":"statement","start":992.54,"end":992.94},{"text":"that","start":993.18,"end":993.46},{"text":"the","start":993.46,"end":993.62},{"text":"obligation","start":993.62,"end":994.3},{"text":"for","start":994.38,"end":994.66},{"text":"the","start":994.66,"end":994.82},{"text":"respective","start":994.82,"end":995.42},{"text":"exchange","start":995.42,"end":995.86},{"text":"of","start":995.86,"end":996.06},{"text":"information","start":996.06,"end":996.38},{"text":"can","start":996.62,"end":996.9},{"text":"be","start":996.9,"end":997.06},{"text":"defined","start":997.06,"end":997.42},{"text":"in","start":997.42,"end":997.62},{"text":"a","start":997.62,"end":997.78},{"text":"protocol","start":997.78,"end":998.3},{"text":"to","start":998.3,"end":998.5},{"text":"the","start":998.5,"end":998.66},{"text":"Framework","start":998.66,"end":999.179},{"text":"Convention","start":999.179,"end":999.82},{"text":"or","start":1000.3,"end":1000.62},{"text":"another,","start":1000.62,"end":1000.94},{"text":"and","start":1001.1,"end":1001.46},{"text":"it","start":1001.46,"end":1001.7},{"text":"is","start":1001.7,"end":1001.86},{"text":"our","start":1001.86,"end":1002.06},{"text":"preferred","start":1002.06,"end":1002.54},{"text":"option","start":1002.54,"end":1002.98},{"text":"would","start":1002.98,"end":1003.26},{"text":"be","start":1003.26,"end":1003.58},{"text":"to","start":1003.58,"end":1003.94},{"text":"incorporate","start":1003.94,"end":1004.9},{"text":"the","start":1004.9,"end":1005.14},{"text":"exchange","start":1005.14,"end":1005.54},{"text":"of","start":1005.54,"end":1005.74},{"text":"information","start":1005.74,"end":1006.06},{"text":"in","start":1006.78,"end":1007.06},{"text":"the","start":1007.06,"end":1007.22},{"text":"provision","start":1007.22,"end":1007.66},{"text":"of","start":1007.66,"end":1008.06},{"text":"now","start":1008.14,"end":1008.54},{"text":"paragraph","start":1008.54,"end":1009.22},{"text":"three","start":1009.22,"end":1009.58},{"text":"as","start":1010.28,"end":1010.44},{"text":"an","start":1010.44,"end":1010.68},{"text":"approach","start":1010.68,"end":1011},{"text":"to","start":1011.16,"end":1011.44},{"text":"be","start":1011.44,"end":1011.68},{"text":"explored.","start":1011.68,"end":1012.28}]},{"text":"Thank you.","start":1012.84,"end":1013.4,"topics":[],"words":[{"text":"Thank","start":1012.84,"end":1013.16},{"text":"you.","start":1013.16,"end":1013.4}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":13,"paragraphs":[{"sentences":[{"text":"Okay, thank you Switzerland. And I think it's cropped up again now Paragraph two, as we mentioned, is not the normal exchange of information on specific taxpayer information.","start":1016.04,"end":1028.28,"topics":[],"words":[{"text":"Okay,","start":1016.04,"end":1016.52},{"text":"thank","start":1016.52,"end":1016.76},{"text":"you","start":1016.76,"end":1016.88},{"text":"Switzerland.","start":1016.88,"end":1017.44},{"text":"And","start":1017.44,"end":1017.68},{"text":"I","start":1017.68,"end":1017.84},{"text":"think","start":1017.84,"end":1018.08},{"text":"it's","start":1018.08,"end":1018.44},{"text":"cropped","start":1018.44,"end":1018.88},{"text":"up","start":1018.88,"end":1019.08},{"text":"again","start":1019.08,"end":1019.4},{"text":"now","start":1020.28,"end":1020.64},{"text":"Paragraph","start":1020.64,"end":1021.32},{"text":"two,","start":1021.4,"end":1021.76},{"text":"as","start":1021.76,"end":1022},{"text":"we","start":1022,"end":1022.2},{"text":"mentioned,","start":1022.2,"end":1022.56},{"text":"is","start":1022.56,"end":1022.84},{"text":"not","start":1022.84,"end":1023.24},{"text":"the","start":1023.96,"end":1024.36},{"text":"normal","start":1024.36,"end":1024.92},{"text":"exchange","start":1024.92,"end":1025.32},{"text":"of","start":1025.32,"end":1025.44},{"text":"information","start":1025.44,"end":1025.72},{"text":"on","start":1025.879,"end":1026.2},{"text":"specific","start":1026.2,"end":1026.92},{"text":"taxpayer","start":1026.92,"end":1027.88},{"text":"information.","start":1027.88,"end":1028.28}]},{"text":"Let's note this one here we said that we are talking about stationary share Information regarding structures in techniques used by high net worth individuals to avoid nav taxes.","start":1029.8,"end":1041.54,"topics":[],"words":[{"text":"Let's","start":1029.8,"end":1030.2},{"text":"note","start":1030.2,"end":1030.56},{"text":"this","start":1030.56,"end":1030.72},{"text":"one","start":1030.72,"end":1030.88},{"text":"here","start":1030.88,"end":1031.16},{"text":"we","start":1031.24,"end":1031.52},{"text":"said","start":1031.52,"end":1031.68},{"text":"that","start":1031.68,"end":1031.84},{"text":"we","start":1031.84,"end":1032},{"text":"are","start":1032,"end":1032.12},{"text":"talking","start":1032.12,"end":1032.36},{"text":"about","start":1032.36,"end":1032.68},{"text":"stationary","start":1033.32,"end":1034.04},{"text":"share","start":1034.04,"end":1034.28},{"text":"Information","start":1034.28,"end":1034.6},{"text":"regarding","start":1034.6,"end":1035.16},{"text":"structures","start":1035.16,"end":1035.8},{"text":"in","start":1036.18,"end":1036.3},{"text":"techniques","start":1036.3,"end":1036.9},{"text":"used","start":1038.1,"end":1038.5},{"text":"by","start":1038.9,"end":1039.22},{"text":"high","start":1039.22,"end":1039.42},{"text":"net","start":1039.42,"end":1039.58},{"text":"worth","start":1039.58,"end":1039.82},{"text":"individuals","start":1039.82,"end":1040.26},{"text":"to","start":1040.26,"end":1040.34},{"text":"avoid","start":1040.34,"end":1040.54},{"text":"nav","start":1040.54,"end":1040.94},{"text":"taxes.","start":1040.94,"end":1041.54}]},{"text":"We are talking about general methods that they use without reference to any specific taxpayer.","start":1041.78,"end":1050.34,"topics":[],"words":[{"text":"We","start":1041.78,"end":1042.06},{"text":"are","start":1042.06,"end":1042.18},{"text":"talking","start":1042.18,"end":1042.38},{"text":"about","start":1042.38,"end":1042.66},{"text":"general","start":1042.74,"end":1043.14},{"text":"methods","start":1043.54,"end":1044.34},{"text":"that","start":1044.82,"end":1045.1},{"text":"they","start":1045.1,"end":1045.3},{"text":"use","start":1045.3,"end":1045.58},{"text":"without","start":1045.58,"end":1045.94},{"text":"reference","start":1046.02,"end":1046.5},{"text":"to","start":1046.5,"end":1046.7},{"text":"any","start":1046.7,"end":1046.98},{"text":"specific","start":1048.34,"end":1049.06},{"text":"taxpayer.","start":1049.38,"end":1050.34}]},{"text":"So if it happens that.","start":1051.14,"end":1052.46,"topics":[],"words":[{"text":"So","start":1051.14,"end":1051.42},{"text":"if","start":1051.42,"end":1051.58},{"text":"it","start":1051.58,"end":1051.74},{"text":"happens","start":1051.74,"end":1052.219},{"text":"that.","start":1052.219,"end":1052.46}]}]},{"sentences":[{"text":"And I think the last time I used this wasn't so good at a script.","start":1052.46,"end":1056.46,"topics":[],"words":[{"text":"And","start":1052.46,"end":1052.7},{"text":"I","start":1052.7,"end":1052.82},{"text":"think","start":1052.82,"end":1052.94},{"text":"the","start":1052.94,"end":1053.1},{"text":"last","start":1053.1,"end":1053.26},{"text":"time","start":1053.26,"end":1053.42},{"text":"I","start":1053.42,"end":1053.54},{"text":"used","start":1053.54,"end":1053.7},{"text":"this","start":1053.7,"end":1053.94},{"text":"wasn't","start":1053.94,"end":1054.42},{"text":"so","start":1055.46,"end":1055.74},{"text":"good","start":1055.74,"end":1055.9},{"text":"at","start":1055.9,"end":1056.06},{"text":"a","start":1056.06,"end":1056.18},{"text":"script.","start":1056.18,"end":1056.46}]},{"text":"I find out that right now high net worth taxpayers are moving money out in cash.","start":1056.46,"end":1063.39,"topics":[],"words":[{"text":"I","start":1056.46,"end":1056.62},{"text":"find","start":1056.62,"end":1056.78},{"text":"out","start":1056.78,"end":1056.94},{"text":"that","start":1056.94,"end":1057.1},{"text":"right","start":1057.1,"end":1057.3},{"text":"now","start":1057.3,"end":1057.62},{"text":"high","start":1058.26,"end":1058.58},{"text":"net","start":1058.58,"end":1058.78},{"text":"worth","start":1058.78,"end":1059.02},{"text":"taxpayers","start":1059.02,"end":1059.7},{"text":"are","start":1060.26,"end":1060.54},{"text":"moving","start":1060.54,"end":1060.86},{"text":"money","start":1060.86,"end":1061.22},{"text":"out","start":1061.22,"end":1061.62},{"text":"in","start":1062.83,"end":1062.99},{"text":"cash.","start":1062.99,"end":1063.39}]},{"text":"Okay?","start":1065.07,"end":1065.63,"topics":[],"words":[{"text":"Okay?","start":1065.07,"end":1065.63}]},{"text":"That's the new method that they're using to move money out in cash.","start":1065.71,"end":1069.79,"topics":[],"words":[{"text":"That's","start":1065.71,"end":1066.31},{"text":"the","start":1066.31,"end":1066.47},{"text":"new","start":1066.47,"end":1066.67},{"text":"method","start":1066.67,"end":1066.95},{"text":"that","start":1066.95,"end":1067.15},{"text":"they're","start":1067.15,"end":1067.47},{"text":"using","start":1067.47,"end":1067.71},{"text":"to","start":1068.11,"end":1068.43},{"text":"move","start":1068.43,"end":1068.67},{"text":"money","start":1068.67,"end":1068.95},{"text":"out","start":1068.95,"end":1069.23},{"text":"in","start":1069.23,"end":1069.43},{"text":"cash.","start":1069.43,"end":1069.79}]},{"text":"So please, when you just check your currency or your currency rules and others to just make sure that these people don't get to move money out, it's not a specific taxpayer information you're given.","start":1070.27,"end":1082.75,"topics":[],"words":[{"text":"So","start":1070.27,"end":1070.55},{"text":"please,","start":1070.55,"end":1070.79},{"text":"when","start":1070.79,"end":1071.07},{"text":"you","start":1071.07,"end":1071.35},{"text":"just","start":1071.35,"end":1071.67},{"text":"check","start":1071.67,"end":1072.03},{"text":"your","start":1072.03,"end":1072.35},{"text":"currency","start":1072.35,"end":1072.91},{"text":"or","start":1073.31,"end":1073.63},{"text":"your","start":1073.63,"end":1073.95},{"text":"currency","start":1074.03,"end":1074.59},{"text":"rules","start":1074.59,"end":1074.99},{"text":"and","start":1074.99,"end":1075.19},{"text":"others","start":1075.19,"end":1075.47},{"text":"to","start":1075.95,"end":1076.35},{"text":"just","start":1076.35,"end":1076.71},{"text":"make","start":1076.71,"end":1076.95},{"text":"sure","start":1076.95,"end":1077.15},{"text":"that","start":1077.15,"end":1077.47},{"text":"these","start":1077.869,"end":1078.19},{"text":"people","start":1078.19,"end":1078.47},{"text":"don't","start":1078.47,"end":1078.79},{"text":"get","start":1078.79,"end":1078.95},{"text":"to","start":1078.95,"end":1079.11},{"text":"move","start":1079.11,"end":1079.31},{"text":"money","start":1079.31,"end":1079.55},{"text":"out,","start":1079.55,"end":1079.87},{"text":"it's","start":1080.19,"end":1080.59},{"text":"not","start":1080.59,"end":1080.71},{"text":"a","start":1080.71,"end":1080.87},{"text":"specific","start":1080.87,"end":1081.27},{"text":"taxpayer","start":1081.27,"end":1081.87},{"text":"information","start":1081.87,"end":1082.15},{"text":"you're","start":1082.15,"end":1082.47},{"text":"given.","start":1082.47,"end":1082.75}]}]},{"sentences":[{"text":"It's just general information about some method or some structure that they are using to that is the two.","start":1082.83,"end":1088.62,"topics":[],"words":[{"text":"It's","start":1082.83,"end":1083.15},{"text":"just","start":1083.15,"end":1083.31},{"text":"general","start":1083.31,"end":1083.59},{"text":"information","start":1083.59,"end":1083.95},{"text":"about","start":1084.03,"end":1084.43},{"text":"some","start":1084.51,"end":1084.87},{"text":"method","start":1084.87,"end":1085.35},{"text":"or","start":1085.35,"end":1085.59},{"text":"some","start":1085.59,"end":1085.83},{"text":"structure","start":1085.83,"end":1086.23},{"text":"that","start":1086.23,"end":1086.39},{"text":"they","start":1086.39,"end":1086.55},{"text":"are","start":1086.55,"end":1086.67},{"text":"using","start":1086.67,"end":1086.83},{"text":"to","start":1086.83,"end":1087.07},{"text":"that","start":1087.07,"end":1087.31},{"text":"is","start":1087.31,"end":1087.63},{"text":"the","start":1088.1,"end":1088.3},{"text":"two.","start":1088.3,"end":1088.62}]},{"text":"And so it's more spontaneous that we found out that this thing and it will help you just to check it's not specific like other the.","start":1088.62,"end":1097.06,"topics":[],"words":[{"text":"And","start":1088.62,"end":1088.86},{"text":"so","start":1088.86,"end":1089.02},{"text":"it's","start":1089.02,"end":1089.22},{"text":"more","start":1089.22,"end":1089.38},{"text":"spontaneous","start":1089.38,"end":1090.02},{"text":"that","start":1090.02,"end":1090.22},{"text":"we","start":1090.22,"end":1090.38},{"text":"found","start":1090.38,"end":1090.54},{"text":"out","start":1090.54,"end":1090.7},{"text":"that","start":1090.7,"end":1090.82},{"text":"this","start":1090.82,"end":1090.98},{"text":"thing","start":1090.98,"end":1091.22},{"text":"and","start":1091.22,"end":1091.42},{"text":"it","start":1091.42,"end":1091.58},{"text":"will","start":1091.58,"end":1091.74},{"text":"help","start":1091.74,"end":1091.94},{"text":"you","start":1091.94,"end":1092.26},{"text":"just","start":1092.9,"end":1093.22},{"text":"to","start":1093.22,"end":1093.42},{"text":"check","start":1093.42,"end":1093.78},{"text":"it's","start":1094.66,"end":1094.98},{"text":"not","start":1094.98,"end":1095.1},{"text":"specific","start":1095.1,"end":1095.62},{"text":"like","start":1095.78,"end":1096.18},{"text":"other","start":1096.18,"end":1096.58},{"text":"the.","start":1096.66,"end":1097.06}]},{"text":"Should I say the normal exchange of information that we have.","start":1098.98,"end":1101.46,"topics":[],"words":[{"text":"Should","start":1098.98,"end":1099.3},{"text":"I","start":1099.3,"end":1099.46},{"text":"say","start":1099.46,"end":1099.62},{"text":"the","start":1099.62,"end":1099.82},{"text":"normal","start":1099.82,"end":1100.18},{"text":"exchange","start":1100.18,"end":1100.62},{"text":"of","start":1100.62,"end":1100.74},{"text":"information","start":1100.74,"end":1100.98},{"text":"that","start":1100.98,"end":1101.22},{"text":"we","start":1101.22,"end":1101.3},{"text":"have.","start":1101.3,"end":1101.46}]},{"text":"So this is a totally different thing and it's supposed to be spontaneous.","start":1101.46,"end":1105.38,"topics":[],"words":[{"text":"So","start":1101.46,"end":1101.62},{"text":"this","start":1101.62,"end":1101.74},{"text":"is","start":1101.74,"end":1101.9},{"text":"a","start":1101.9,"end":1102.1},{"text":"totally","start":1102.1,"end":1102.58},{"text":"different","start":1102.58,"end":1102.9},{"text":"thing","start":1102.9,"end":1103.3},{"text":"and","start":1103.86,"end":1104.14},{"text":"it's","start":1104.14,"end":1104.34},{"text":"supposed","start":1104.34,"end":1104.5},{"text":"to","start":1104.5,"end":1104.58},{"text":"be","start":1104.58,"end":1104.7},{"text":"spontaneous.","start":1104.7,"end":1105.38}]},{"text":"So it's like telling your friend that look, this place, there's a roadblock here.","start":1105.54,"end":1110.94,"topics":[],"words":[{"text":"So","start":1105.54,"end":1105.78},{"text":"it's","start":1105.78,"end":1105.94},{"text":"like","start":1105.94,"end":1106.18},{"text":"telling","start":1106.42,"end":1106.78},{"text":"your","start":1106.78,"end":1106.98},{"text":"friend","start":1106.98,"end":1107.22},{"text":"that","start":1107.22,"end":1107.42},{"text":"look,","start":1107.42,"end":1107.7},{"text":"this","start":1108.02,"end":1108.34},{"text":"place,","start":1108.34,"end":1108.66},{"text":"there's","start":1109.7,"end":1110.1},{"text":"a","start":1110.1,"end":1110.18},{"text":"roadblock","start":1110.18,"end":1110.78},{"text":"here.","start":1110.78,"end":1110.94}]}]},{"sentences":[{"text":"So don't use that place where when you're going to town.","start":1110.94,"end":1114.19,"topics":[],"words":[{"text":"So","start":1110.94,"end":1111.22},{"text":"don't","start":1111.94,"end":1112.3},{"text":"use","start":1112.3,"end":1112.46},{"text":"that","start":1112.46,"end":1112.62},{"text":"place","start":1112.62,"end":1112.9},{"text":"where","start":1112.9,"end":1113.16},{"text":"when","start":1113.23,"end":1113.31},{"text":"you're","start":1113.31,"end":1113.51},{"text":"going","start":1113.51,"end":1113.67},{"text":"to","start":1113.67,"end":1113.87},{"text":"town.","start":1113.87,"end":1114.19}]},{"text":"That's the idea over here.","start":1115.07,"end":1116.67,"topics":[],"words":[{"text":"That's","start":1115.07,"end":1115.43},{"text":"the","start":1115.43,"end":1115.67},{"text":"idea","start":1115.67,"end":1116.07},{"text":"over","start":1116.07,"end":1116.31},{"text":"here.","start":1116.31,"end":1116.67}]}]},{"sentences":[{"text":"So Canada, please.","start":1120.43,"end":1121.55,"topics":[],"words":[{"text":"So","start":1120.43,"end":1120.71},{"text":"Canada,","start":1120.71,"end":1120.99},{"text":"please.","start":1121.15,"end":1121.55}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":14,"paragraphs":[{"sentences":[{"text":"Thank you. Mr. Kohlid.","start":1125.07,"end":1126.83,"topics":[],"words":[{"text":"Thank","start":1125.07,"end":1125.43},{"text":"you.","start":1125.43,"end":1125.67},{"text":"Mr.","start":1125.67,"end":1126.07},{"text":"Kohlid.","start":1126.07,"end":1126.83}]},{"text":"I think in general we have mostly technical comments, although with respect to paragraph three, in our view this does not seem like an appropriate commitment to include in the Framework Convention itself.","start":1127.79,"end":1149.2,"topics":[],"words":[{"text":"I","start":1127.79,"end":1128.07},{"text":"think","start":1128.07,"end":1128.27},{"text":"in","start":1128.27,"end":1128.47},{"text":"general","start":1128.47,"end":1128.75},{"text":"we","start":1128.91,"end":1129.269},{"text":"have","start":1129.269,"end":1129.63},{"text":"mostly","start":1131.55,"end":1132.19},{"text":"technical","start":1132.35,"end":1132.99},{"text":"comments,","start":1132.99,"end":1133.39},{"text":"although","start":1133.55,"end":1134.03},{"text":"with","start":1134.67,"end":1135.03},{"text":"respect","start":1135.03,"end":1135.39},{"text":"to","start":1135.47,"end":1135.87},{"text":"paragraph","start":1135.87,"end":1136.59},{"text":"three,","start":1136.59,"end":1136.99},{"text":"in","start":1138.35,"end":1138.67},{"text":"our","start":1138.67,"end":1138.91},{"text":"view","start":1138.91,"end":1139.23},{"text":"this","start":1139.76,"end":1139.92},{"text":"does","start":1139.92,"end":1140.2},{"text":"not","start":1140.2,"end":1140.56},{"text":"seem","start":1140.56,"end":1140.96},{"text":"like","start":1140.96,"end":1141.36},{"text":"an","start":1142.24,"end":1142.52},{"text":"appropriate","start":1142.52,"end":1143.12},{"text":"commitment","start":1143.84,"end":1144.52},{"text":"to","start":1144.52,"end":1144.84},{"text":"include","start":1144.84,"end":1145.2},{"text":"in","start":1146.4,"end":1146.8},{"text":"the","start":1146.8,"end":1147.12},{"text":"Framework","start":1147.12,"end":1147.68},{"text":"Convention","start":1148.08,"end":1148.72},{"text":"itself.","start":1148.72,"end":1149.2}]},{"text":"It seems something that would be better to be developed by the Conference of Parties among interested state parties.","start":1149.36,"end":1158.64,"topics":[],"words":[{"text":"It","start":1149.36,"end":1149.68},{"text":"seems","start":1149.68,"end":1150.16},{"text":"something","start":1150.72,"end":1151.12},{"text":"that","start":1151.12,"end":1151.4},{"text":"would","start":1151.4,"end":1151.64},{"text":"be","start":1151.64,"end":1152},{"text":"better","start":1152.08,"end":1152.48},{"text":"to","start":1152.48,"end":1152.76},{"text":"be","start":1152.76,"end":1152.92},{"text":"developed","start":1152.92,"end":1153.48},{"text":"by","start":1153.48,"end":1153.76},{"text":"the","start":1153.76,"end":1154.04},{"text":"Conference","start":1154.04,"end":1154.48},{"text":"of","start":1154.48,"end":1154.72},{"text":"Parties","start":1154.72,"end":1155.2},{"text":"among","start":1156.16,"end":1156.56},{"text":"interested","start":1156.8,"end":1157.68},{"text":"state","start":1157.68,"end":1158.04},{"text":"parties.","start":1158.04,"end":1158.64}]},{"text":"And if it is to be included in the convention, I think it would be helpful to indicate that, you know, interested state parties could explore coordinated approaches.","start":1159.52,"end":1172.97,"topics":[],"words":[{"text":"And","start":1159.52,"end":1159.84},{"text":"if","start":1159.84,"end":1160.08},{"text":"it","start":1160.08,"end":1160.28},{"text":"is","start":1160.28,"end":1160.56},{"text":"to","start":1160.56,"end":1160.92},{"text":"be","start":1160.92,"end":1161.2},{"text":"included","start":1161.2,"end":1161.92},{"text":"in","start":1162.56,"end":1162.84},{"text":"the","start":1162.84,"end":1163.04},{"text":"convention,","start":1163.04,"end":1163.76},{"text":"I","start":1163.84,"end":1164.12},{"text":"think","start":1164.12,"end":1164.28},{"text":"it","start":1164.28,"end":1164.44},{"text":"would","start":1164.44,"end":1164.6},{"text":"be","start":1164.6,"end":1164.76},{"text":"helpful","start":1164.76,"end":1165.28},{"text":"to","start":1167.21,"end":1167.37},{"text":"indicate","start":1167.37,"end":1167.85},{"text":"that,","start":1167.85,"end":1168.09},{"text":"you","start":1168.09,"end":1168.29},{"text":"know,","start":1168.29,"end":1168.53},{"text":"interested","start":1168.53,"end":1169.29},{"text":"state","start":1169.29,"end":1169.57},{"text":"parties","start":1169.57,"end":1170.09},{"text":"could","start":1170.73,"end":1171.05},{"text":"explore","start":1171.05,"end":1171.49},{"text":"coordinated","start":1171.49,"end":1172.37},{"text":"approaches.","start":1172.37,"end":1172.97}]}]},{"sentences":[{"text":"I think you have heard from many delegates that effectively developing a global minimum tax for individuals is not something that is viewed as being a realistic option.","start":1172.97,"end":1192.37,"topics":[],"words":[{"text":"I","start":1172.97,"end":1173.17},{"text":"think","start":1173.17,"end":1173.45},{"text":"you","start":1174.57,"end":1174.89},{"text":"have","start":1174.89,"end":1175.09},{"text":"heard","start":1175.09,"end":1175.41},{"text":"from","start":1175.41,"end":1175.77},{"text":"many","start":1176.41,"end":1176.81},{"text":"delegates","start":1177.05,"end":1177.85},{"text":"that","start":1178.09,"end":1178.49},{"text":"effectively","start":1179.21,"end":1179.93},{"text":"developing","start":1180.25,"end":1180.85},{"text":"a","start":1180.85,"end":1181.01},{"text":"global","start":1181.01,"end":1181.29},{"text":"minimum","start":1181.37,"end":1181.93},{"text":"tax","start":1181.93,"end":1182.25},{"text":"for","start":1182.65,"end":1183.01},{"text":"individuals","start":1183.01,"end":1183.93},{"text":"is","start":1184.57,"end":1184.97},{"text":"not","start":1184.97,"end":1185.37},{"text":"something","start":1186.09,"end":1186.49},{"text":"that","start":1186.49,"end":1186.77},{"text":"is","start":1186.77,"end":1186.97},{"text":"viewed","start":1186.97,"end":1187.41},{"text":"as","start":1187.41,"end":1187.77},{"text":"being","start":1189.05,"end":1189.45},{"text":"a","start":1190.25,"end":1190.53},{"text":"realistic","start":1190.53,"end":1191.21},{"text":"option.","start":1191.89,"end":1192.37}]},{"text":"And so we do not think that paragraph three is appropriately included in the convention.","start":1192.37,"end":1198.77,"topics":[],"words":[{"text":"And","start":1192.37,"end":1192.69},{"text":"so","start":1192.69,"end":1193.01},{"text":"we","start":1193.97,"end":1194.25},{"text":"do","start":1194.25,"end":1194.41},{"text":"not","start":1194.41,"end":1194.61},{"text":"think","start":1194.61,"end":1194.85},{"text":"that","start":1194.85,"end":1195.17},{"text":"paragraph","start":1195.17,"end":1195.73},{"text":"three","start":1195.73,"end":1195.97},{"text":"is","start":1195.97,"end":1196.17},{"text":"appropriately","start":1196.17,"end":1196.85},{"text":"included","start":1196.85,"end":1197.49},{"text":"in","start":1197.65,"end":1197.97},{"text":"the","start":1197.97,"end":1198.17},{"text":"convention.","start":1198.17,"end":1198.77}]},{"text":"With respect to paragraph two, I think we share a number of the questions raised by previous delegates, Switzerland and Peru.","start":1199.65,"end":1210.21,"topics":[],"words":[{"text":"With","start":1199.65,"end":1200.05},{"text":"respect","start":1200.05,"end":1200.45},{"text":"to","start":1200.53,"end":1200.93},{"text":"paragraph","start":1201.17,"end":1201.93},{"text":"two,","start":1201.93,"end":1202.29},{"text":"I","start":1202.53,"end":1202.81},{"text":"think","start":1202.81,"end":1203.09},{"text":"we","start":1203.17,"end":1203.53},{"text":"share","start":1203.53,"end":1203.89},{"text":"a","start":1203.89,"end":1204.17},{"text":"number","start":1204.17,"end":1204.37},{"text":"of","start":1204.37,"end":1204.57},{"text":"the","start":1204.57,"end":1204.77},{"text":"questions","start":1204.77,"end":1205.41},{"text":"raised","start":1206.45,"end":1206.93},{"text":"by","start":1207.33,"end":1207.689},{"text":"previous","start":1207.689,"end":1208.05},{"text":"delegates,","start":1208.13,"end":1208.73},{"text":"Switzerland","start":1208.73,"end":1209.37},{"text":"and","start":1209.37,"end":1209.65},{"text":"Peru.","start":1209.65,"end":1210.21}]},{"text":"I think Mr. Kohlid, you've explained some of them describing that in your view this would be sponsored spontaneous exchange of information with no taxpayer information challenges.","start":1210.85,"end":1222.82,"topics":[],"words":[{"text":"I","start":1210.85,"end":1211.13},{"text":"think","start":1211.13,"end":1211.37},{"text":"Mr.","start":1211.37,"end":1211.73},{"text":"Kohlid,","start":1211.73,"end":1212.37},{"text":"you've","start":1212.37,"end":1212.77},{"text":"explained","start":1212.77,"end":1213.21},{"text":"some","start":1213.21,"end":1213.45},{"text":"of","start":1213.45,"end":1213.57},{"text":"them","start":1213.57,"end":1213.77},{"text":"describing","start":1213.77,"end":1214.49},{"text":"that","start":1214.49,"end":1214.85},{"text":"in","start":1215.41,"end":1215.69},{"text":"your","start":1215.69,"end":1215.89},{"text":"view","start":1215.89,"end":1216.17},{"text":"this","start":1216.17,"end":1216.41},{"text":"would","start":1216.41,"end":1216.57},{"text":"be","start":1216.57,"end":1216.77},{"text":"sponsored","start":1216.77,"end":1216.99},{"text":"spontaneous","start":1217.14,"end":1217.78},{"text":"exchange","start":1217.86,"end":1218.38},{"text":"of","start":1218.38,"end":1218.58},{"text":"information","start":1218.58,"end":1218.9},{"text":"with","start":1219.38,"end":1219.66},{"text":"no","start":1219.66,"end":1219.86},{"text":"taxpayer","start":1219.86,"end":1220.66},{"text":"information","start":1220.66,"end":1221.06},{"text":"challenges.","start":1222.1,"end":1222.82}]},{"text":"Sometimes when you're sharing structures, it may be possible to determine who the taxpayer is.","start":1222.82,"end":1228.42,"topics":[],"words":[{"text":"Sometimes","start":1222.82,"end":1223.34},{"text":"when","start":1223.34,"end":1223.5},{"text":"you're","start":1223.5,"end":1223.74},{"text":"sharing","start":1223.74,"end":1224.1},{"text":"structures,","start":1224.1,"end":1224.74},{"text":"it","start":1224.98,"end":1225.26},{"text":"may","start":1225.26,"end":1225.42},{"text":"be","start":1225.42,"end":1225.66},{"text":"possible","start":1225.66,"end":1226.02},{"text":"to","start":1226.1,"end":1226.42},{"text":"determine","start":1226.42,"end":1226.98},{"text":"who","start":1226.98,"end":1227.18},{"text":"the","start":1227.18,"end":1227.34},{"text":"taxpayer","start":1227.34,"end":1228.1},{"text":"is.","start":1228.1,"end":1228.42}]}]},{"sentences":[{"text":"Maybe less likely when it's individuals, but I do think it's possible.","start":1229.7,"end":1234.42,"topics":[],"words":[{"text":"Maybe","start":1229.7,"end":1230.26},{"text":"less","start":1230.34,"end":1230.7},{"text":"likely","start":1230.7,"end":1231.06},{"text":"when","start":1231.06,"end":1231.46},{"text":"it's","start":1231.62,"end":1232.18},{"text":"individuals,","start":1232.5,"end":1233.259},{"text":"but","start":1233.259,"end":1233.42},{"text":"I","start":1233.42,"end":1233.54},{"text":"do","start":1233.54,"end":1233.66},{"text":"think","start":1233.66,"end":1233.82},{"text":"it's","start":1233.82,"end":1234.14},{"text":"possible.","start":1234.14,"end":1234.42}]},{"text":"I agree with Switzerland that there should be more structure and framework set around the specific structures for which you would exchange information.","start":1234.9,"end":1246.91,"topics":[],"words":[{"text":"I","start":1234.9,"end":1235.18},{"text":"agree","start":1235.18,"end":1235.42},{"text":"with","start":1235.42,"end":1235.78},{"text":"Switzerland","start":1235.94,"end":1236.74},{"text":"that","start":1236.74,"end":1237.02},{"text":"there","start":1237.02,"end":1237.18},{"text":"should","start":1237.18,"end":1237.38},{"text":"be","start":1237.38,"end":1237.62},{"text":"more","start":1237.62,"end":1237.94},{"text":"structure","start":1239.3,"end":1240.02},{"text":"and","start":1241.14,"end":1241.54},{"text":"framework","start":1241.62,"end":1242.26},{"text":"set","start":1242.67,"end":1242.83},{"text":"around","start":1242.83,"end":1243.15},{"text":"the","start":1243.79,"end":1244.07},{"text":"specific","start":1244.07,"end":1244.55},{"text":"structures","start":1244.55,"end":1245.15},{"text":"for","start":1245.23,"end":1245.51},{"text":"which","start":1245.51,"end":1245.71},{"text":"you","start":1245.71,"end":1245.91},{"text":"would","start":1245.91,"end":1246.07},{"text":"exchange","start":1246.07,"end":1246.55},{"text":"information.","start":1246.55,"end":1246.91}]},{"text":"I think there are already some groups to which Canada participates where there is already this spontaneous exchange of information.","start":1247.31,"end":1258.03,"topics":[],"words":[{"text":"I","start":1247.31,"end":1247.59},{"text":"think","start":1247.59,"end":1247.87},{"text":"there","start":1248.11,"end":1248.39},{"text":"are","start":1248.39,"end":1248.59},{"text":"already","start":1248.59,"end":1248.91},{"text":"some","start":1250.19,"end":1250.59},{"text":"groups","start":1250.59,"end":1251.23},{"text":"to","start":1251.63,"end":1251.91},{"text":"which","start":1251.91,"end":1252.11},{"text":"Canada","start":1252.11,"end":1252.43},{"text":"participates","start":1252.67,"end":1253.43},{"text":"where","start":1253.43,"end":1253.67},{"text":"there","start":1253.67,"end":1253.83},{"text":"is","start":1253.83,"end":1254.11},{"text":"already","start":1254.11,"end":1254.51},{"text":"this","start":1255.31,"end":1255.67},{"text":"spontaneous","start":1255.67,"end":1256.51},{"text":"exchange","start":1257.07,"end":1257.59},{"text":"of","start":1257.59,"end":1257.75},{"text":"information.","start":1257.75,"end":1258.03}]},{"text":"And so I do Think more work would be helpful there.","start":1258.429,"end":1263.47,"topics":[],"words":[{"text":"And","start":1258.429,"end":1258.79},{"text":"so","start":1258.79,"end":1259.15},{"text":"I","start":1259.95,"end":1260.23},{"text":"do","start":1260.23,"end":1260.43},{"text":"Think","start":1260.43,"end":1260.67},{"text":"more","start":1260.67,"end":1260.95},{"text":"work","start":1260.95,"end":1261.31},{"text":"would","start":1262.11,"end":1262.43},{"text":"be","start":1262.43,"end":1262.63},{"text":"helpful","start":1262.63,"end":1263.15},{"text":"there.","start":1263.15,"end":1263.47}]},{"text":"With respect to the first paragraph, it's a little unclear to us what types of measures that we will develop and implement.","start":1264.27,"end":1274.34,"topics":[],"words":[{"text":"With","start":1264.27,"end":1264.59},{"text":"respect","start":1264.59,"end":1264.91},{"text":"to","start":1265.07,"end":1265.39},{"text":"the","start":1265.39,"end":1265.71},{"text":"first","start":1265.95,"end":1266.35},{"text":"paragraph,","start":1266.51,"end":1267.23},{"text":"it's","start":1267.63,"end":1268.07},{"text":"a","start":1268.07,"end":1268.19},{"text":"little","start":1268.19,"end":1268.43},{"text":"unclear","start":1268.43,"end":1269.19},{"text":"to","start":1269.19,"end":1269.47},{"text":"us","start":1269.47,"end":1269.79},{"text":"what","start":1270.5,"end":1270.66},{"text":"types","start":1270.66,"end":1270.98},{"text":"of","start":1270.98,"end":1271.22},{"text":"measures","start":1271.22,"end":1271.78},{"text":"that","start":1272.58,"end":1272.86},{"text":"we","start":1272.86,"end":1273.02},{"text":"will","start":1273.02,"end":1273.22},{"text":"develop","start":1273.22,"end":1273.54},{"text":"and","start":1273.62,"end":1273.94},{"text":"implement.","start":1273.94,"end":1274.34}]}]},{"sentences":[{"text":"Are these measures that will be multilaterally applied and everyone will be expected to implement?","start":1274.82,"end":1282.1,"topics":[],"words":[{"text":"Are","start":1274.82,"end":1275.1},{"text":"these","start":1275.1,"end":1275.38},{"text":"measures","start":1275.38,"end":1275.94},{"text":"that","start":1276.66,"end":1276.98},{"text":"will","start":1276.98,"end":1277.26},{"text":"be","start":1277.26,"end":1277.62},{"text":"multilaterally","start":1277.94,"end":1278.9},{"text":"applied","start":1278.98,"end":1279.62},{"text":"and","start":1279.78,"end":1280.14},{"text":"everyone","start":1280.14,"end":1280.5},{"text":"will","start":1280.5,"end":1280.78},{"text":"be","start":1280.78,"end":1280.98},{"text":"expected","start":1280.98,"end":1281.3},{"text":"to","start":1281.38,"end":1281.7},{"text":"implement?","start":1281.7,"end":1282.1}]},{"text":"It should be recognized that many countries already have certain tax rules in place.","start":1283.54,"end":1288.74,"topics":[],"words":[{"text":"It","start":1283.54,"end":1283.86},{"text":"should","start":1283.86,"end":1284.06},{"text":"be","start":1284.06,"end":1284.22},{"text":"recognized","start":1284.22,"end":1284.82},{"text":"that","start":1284.82,"end":1285.06},{"text":"many","start":1285.06,"end":1285.34},{"text":"countries","start":1285.34,"end":1285.7},{"text":"already","start":1285.939,"end":1286.34},{"text":"have","start":1286.66,"end":1287.06},{"text":"certain","start":1287.14,"end":1287.5},{"text":"tax","start":1287.5,"end":1287.86},{"text":"rules","start":1287.86,"end":1288.22},{"text":"in","start":1288.22,"end":1288.42},{"text":"place.","start":1288.42,"end":1288.74}]},{"text":"This paragraph seems to read as if there are no measures that are currently in place.","start":1288.82,"end":1293.86,"topics":[],"words":[{"text":"This","start":1288.82,"end":1289.14},{"text":"paragraph","start":1289.14,"end":1289.66},{"text":"seems","start":1289.66,"end":1289.94},{"text":"to","start":1289.94,"end":1290.1},{"text":"read","start":1290.1,"end":1290.34},{"text":"as","start":1290.34,"end":1290.54},{"text":"if","start":1290.54,"end":1290.82},{"text":"there","start":1290.98,"end":1291.26},{"text":"are","start":1291.26,"end":1291.46},{"text":"no","start":1291.46,"end":1291.78},{"text":"measures","start":1291.86,"end":1292.38},{"text":"that","start":1292.38,"end":1292.62},{"text":"are","start":1292.62,"end":1292.78},{"text":"currently","start":1292.78,"end":1293.06},{"text":"in","start":1293.22,"end":1293.54},{"text":"place.","start":1293.54,"end":1293.86}]},{"text":"And so recognizing that measures would be implemented perhaps as appropriate and based on your legal system might be helpful.","start":1294.1,"end":1306.19,"topics":[],"words":[{"text":"And","start":1294.1,"end":1294.46},{"text":"so","start":1294.46,"end":1294.82},{"text":"recognizing","start":1294.98,"end":1295.94},{"text":"that","start":1295.94,"end":1296.34},{"text":"measures","start":1297.31,"end":1297.75},{"text":"would","start":1297.75,"end":1298.03},{"text":"be","start":1298.03,"end":1298.35},{"text":"implemented","start":1298.51,"end":1299.39},{"text":"perhaps","start":1299.87,"end":1300.43},{"text":"as","start":1300.51,"end":1300.83},{"text":"appropriate","start":1300.83,"end":1301.47},{"text":"and","start":1302.03,"end":1302.35},{"text":"based","start":1302.35,"end":1302.59},{"text":"on","start":1302.59,"end":1302.79},{"text":"your","start":1302.79,"end":1302.95},{"text":"legal","start":1302.95,"end":1303.39},{"text":"system","start":1303.39,"end":1303.71},{"text":"might","start":1305.07,"end":1305.39},{"text":"be","start":1305.39,"end":1305.67},{"text":"helpful.","start":1305.67,"end":1306.19}]},{"text":"It's unclear to us as well whether there's a difference between detect, deter and prevent.","start":1306.51,"end":1314.11,"topics":[],"words":[{"text":"It's","start":1306.51,"end":1306.95},{"text":"unclear","start":1306.95,"end":1307.51},{"text":"to","start":1307.51,"end":1307.79},{"text":"us","start":1307.79,"end":1308.07},{"text":"as","start":1308.07,"end":1308.31},{"text":"well","start":1308.31,"end":1308.59},{"text":"whether","start":1309.39,"end":1309.79},{"text":"there's","start":1310.11,"end":1310.55},{"text":"a","start":1310.55,"end":1310.67},{"text":"difference","start":1310.67,"end":1311.07},{"text":"between","start":1311.07,"end":1311.47},{"text":"detect,","start":1311.87,"end":1312.51},{"text":"deter","start":1312.67,"end":1313.31},{"text":"and","start":1313.39,"end":1313.71},{"text":"prevent.","start":1313.71,"end":1314.11}]}]},{"sentences":[{"text":"Is there something different meant by those?","start":1314.51,"end":1316.83,"topics":[],"words":[{"text":"Is","start":1314.51,"end":1314.79},{"text":"there","start":1314.79,"end":1314.99},{"text":"something","start":1314.99,"end":1315.31},{"text":"different","start":1315.31,"end":1315.71},{"text":"meant","start":1315.95,"end":1316.35},{"text":"by","start":1316.35,"end":1316.55},{"text":"those?","start":1316.55,"end":1316.83}]},{"text":"Arguably they all seem to cover a very similar, similar concept and it's unclear why we've used the three words.","start":1317.31,"end":1327.39,"topics":[],"words":[{"text":"Arguably","start":1317.31,"end":1317.91},{"text":"they","start":1317.91,"end":1318.19},{"text":"all","start":1318.19,"end":1318.43},{"text":"seem","start":1318.43,"end":1318.71},{"text":"to","start":1318.71,"end":1319.07},{"text":"cover","start":1319.23,"end":1319.63},{"text":"a","start":1321.31,"end":1321.59},{"text":"very","start":1321.59,"end":1321.87},{"text":"similar,","start":1321.95,"end":1322.2},{"text":"similar","start":1322.35,"end":1322.59},{"text":"concept","start":1322.59,"end":1323.07},{"text":"and","start":1323.07,"end":1323.27},{"text":"it's","start":1323.27,"end":1323.47},{"text":"unclear","start":1323.47,"end":1323.83},{"text":"why","start":1323.83,"end":1324.03},{"text":"we've","start":1324.03,"end":1324.39},{"text":"used","start":1324.39,"end":1324.67},{"text":"the","start":1325.39,"end":1325.79},{"text":"three","start":1325.87,"end":1326.27},{"text":"words.","start":1326.91,"end":1327.39}]},{"text":"Is this intended to cover both resident and non resident high net worth individuals with respect to which you would implement measures?","start":1327.95,"end":1337.07,"topics":[],"words":[{"text":"Is","start":1327.95,"end":1328.23},{"text":"this","start":1328.23,"end":1328.47},{"text":"intended","start":1328.47,"end":1328.99},{"text":"to","start":1329.07,"end":1329.39},{"text":"cover","start":1329.39,"end":1329.71},{"text":"both","start":1329.87,"end":1330.27},{"text":"resident","start":1330.83,"end":1331.43},{"text":"and","start":1331.43,"end":1331.79},{"text":"non","start":1331.79,"end":1332.11},{"text":"resident","start":1332.11,"end":1332.67},{"text":"high","start":1332.75,"end":1333.11},{"text":"net","start":1333.11,"end":1333.35},{"text":"worth","start":1333.35,"end":1333.71},{"text":"individuals","start":1333.79,"end":1334.59},{"text":"with","start":1334.59,"end":1334.83},{"text":"respect","start":1334.83,"end":1335.15},{"text":"to","start":1335.15,"end":1335.43},{"text":"which","start":1335.43,"end":1335.63},{"text":"you","start":1335.63,"end":1335.83},{"text":"would","start":1335.83,"end":1336.03},{"text":"implement","start":1336.03,"end":1336.43},{"text":"measures?","start":1336.51,"end":1337.07}]},{"text":"And I ask this because as a residence country it is going to be very difficult to determine a measure that is undertaken by a high net worth individual from a different state.","start":1337.39,"end":1350.32,"topics":[],"words":[{"text":"And","start":1337.39,"end":1337.67},{"text":"I","start":1337.67,"end":1337.83},{"text":"ask","start":1337.83,"end":1337.99},{"text":"this","start":1337.99,"end":1338.269},{"text":"because","start":1338.269,"end":1338.63},{"text":"as","start":1338.63,"end":1338.87},{"text":"a","start":1338.87,"end":1339.03},{"text":"residence","start":1339.03,"end":1339.47},{"text":"country","start":1339.47,"end":1339.87},{"text":"it","start":1340.03,"end":1340.31},{"text":"is","start":1340.31,"end":1340.47},{"text":"going","start":1340.47,"end":1340.63},{"text":"to","start":1340.63,"end":1340.75},{"text":"be","start":1340.75,"end":1340.91},{"text":"very","start":1340.91,"end":1341.19},{"text":"difficult","start":1341.19,"end":1341.75},{"text":"to","start":1341.75,"end":1342.03},{"text":"determine","start":1342.03,"end":1342.75},{"text":"a","start":1343.55,"end":1343.83},{"text":"measure","start":1343.83,"end":1344.19},{"text":"that","start":1344.19,"end":1344.39},{"text":"is","start":1344.39,"end":1344.55},{"text":"undertaken","start":1344.55,"end":1345.23},{"text":"by","start":1345.87,"end":1346.19},{"text":"a","start":1346.19,"end":1346.51},{"text":"high","start":1346.59,"end":1346.87},{"text":"net","start":1346.87,"end":1347.07},{"text":"worth","start":1347.07,"end":1347.35},{"text":"individual","start":1347.35,"end":1347.91},{"text":"from","start":1347.91,"end":1348.27},{"text":"a","start":1349.2,"end":1349.36},{"text":"different","start":1349.36,"end":1349.68},{"text":"state.","start":1349.92,"end":1350.32}]},{"text":"And lastly, I think in many of our discussions it seems that it is somewhat unworkable to come up with a definition of high net worth individual and would like your views on whether you intend that this is going to be a defined term and whether that term will be relative to the state itself.","start":1351.76,"end":1376.1,"topics":[],"words":[{"text":"And","start":1351.76,"end":1352.12},{"text":"lastly,","start":1352.12,"end":1352.72},{"text":"I","start":1352.8,"end":1353.08},{"text":"think","start":1353.08,"end":1353.36},{"text":"in","start":1355.52,"end":1355.84},{"text":"many","start":1355.84,"end":1356.04},{"text":"of","start":1356.04,"end":1356.2},{"text":"our","start":1356.2,"end":1356.4},{"text":"discussions","start":1356.4,"end":1357.04},{"text":"it","start":1357.04,"end":1357.24},{"text":"seems","start":1357.24,"end":1357.48},{"text":"that","start":1357.48,"end":1357.64},{"text":"it","start":1357.64,"end":1357.8},{"text":"is","start":1357.8,"end":1358},{"text":"somewhat","start":1358,"end":1358.48},{"text":"unworkable","start":1358.48,"end":1359.44},{"text":"to","start":1359.52,"end":1359.8},{"text":"come","start":1359.8,"end":1359.96},{"text":"up","start":1359.96,"end":1360.12},{"text":"with","start":1360.12,"end":1360.28},{"text":"a","start":1360.28,"end":1360.44},{"text":"definition","start":1360.44,"end":1360.96},{"text":"of","start":1360.96,"end":1361.2},{"text":"high","start":1361.2,"end":1361.4},{"text":"net","start":1361.4,"end":1361.6},{"text":"worth","start":1361.6,"end":1361.92},{"text":"individual","start":1361.92,"end":1362.56},{"text":"and","start":1363.04,"end":1363.44},{"text":"would","start":1365.28,"end":1365.6},{"text":"like","start":1365.6,"end":1365.8},{"text":"your","start":1365.8,"end":1366},{"text":"views","start":1366,"end":1366.36},{"text":"on","start":1366.36,"end":1366.56},{"text":"whether","start":1366.56,"end":1366.88},{"text":"you","start":1367.04,"end":1367.36},{"text":"intend","start":1367.36,"end":1367.84},{"text":"that","start":1367.84,"end":1368.08},{"text":"this","start":1368.08,"end":1368.32},{"text":"is","start":1368.32,"end":1368.52},{"text":"going","start":1368.52,"end":1368.72},{"text":"to","start":1368.72,"end":1368.92},{"text":"be","start":1368.92,"end":1369.16},{"text":"a","start":1369.16,"end":1369.52},{"text":"defined","start":1369.6,"end":1370.24},{"text":"term","start":1370.4,"end":1370.8},{"text":"and","start":1371.04,"end":1371.36},{"text":"whether","start":1371.36,"end":1371.6},{"text":"that","start":1371.6,"end":1371.84},{"text":"term","start":1371.84,"end":1372.08},{"text":"will","start":1372.08,"end":1372.28},{"text":"be","start":1372.28,"end":1372.52},{"text":"relative","start":1372.52,"end":1373.04},{"text":"to","start":1374.46,"end":1374.58},{"text":"the","start":1374.58,"end":1374.74},{"text":"state","start":1374.74,"end":1375.02},{"text":"itself.","start":1375.58,"end":1376.1}]}]},{"sentences":[{"text":"It just seems very difficult to be referencing something that is so difficult to define.","start":1376.1,"end":1381.5,"topics":[],"words":[{"text":"It","start":1376.1,"end":1376.34},{"text":"just","start":1376.34,"end":1376.5},{"text":"seems","start":1376.5,"end":1376.82},{"text":"very","start":1376.82,"end":1377.02},{"text":"difficult","start":1377.02,"end":1377.5},{"text":"to","start":1377.5,"end":1377.7},{"text":"be","start":1377.7,"end":1377.86},{"text":"referencing","start":1377.86,"end":1378.5},{"text":"something","start":1378.5,"end":1378.86},{"text":"that","start":1379.58,"end":1379.86},{"text":"is","start":1379.86,"end":1380.06},{"text":"so","start":1380.06,"end":1380.26},{"text":"difficult","start":1380.26,"end":1380.66},{"text":"to","start":1380.66,"end":1380.94},{"text":"define.","start":1380.94,"end":1381.5}]},{"text":"Thank you.","start":1381.66,"end":1382.22,"topics":[],"words":[{"text":"Thank","start":1381.66,"end":1381.98},{"text":"you.","start":1381.98,"end":1382.22}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":15,"paragraphs":[{"sentences":[{"text":"All right, thank you Canada.","start":1384.62,"end":1385.74,"topics":[],"words":[{"text":"All","start":1384.62,"end":1384.86},{"text":"right,","start":1384.86,"end":1385.02},{"text":"thank","start":1385.02,"end":1385.26},{"text":"you","start":1385.26,"end":1385.42},{"text":"Canada.","start":1385.42,"end":1385.74}]},{"text":"And a quick one on definitions.","start":1385.9,"end":1388.7,"topics":[],"words":[{"text":"And","start":1385.9,"end":1386.3},{"text":"a","start":1387.1,"end":1387.38},{"text":"quick","start":1387.38,"end":1387.58},{"text":"one","start":1387.58,"end":1387.82},{"text":"on","start":1387.82,"end":1388.02},{"text":"definitions.","start":1388.02,"end":1388.7}]},{"text":"I mean it falls back to US Member States to decide whether we need to define someone is not the Secretariat or the CO lead that will do that on the issue.","start":1389.58,"end":1400.43,"topics":[],"words":[{"text":"I","start":1389.58,"end":1389.86},{"text":"mean","start":1389.86,"end":1390.1},{"text":"it","start":1390.1,"end":1390.419},{"text":"falls","start":1390.419,"end":1390.9},{"text":"back","start":1390.9,"end":1391.1},{"text":"to","start":1391.1,"end":1391.38},{"text":"US","start":1391.38,"end":1391.66},{"text":"Member","start":1391.66,"end":1391.94},{"text":"States","start":1391.94,"end":1392.3},{"text":"to","start":1392.38,"end":1392.66},{"text":"decide","start":1392.66,"end":1393.1},{"text":"whether","start":1393.5,"end":1393.82},{"text":"we","start":1393.82,"end":1394.02},{"text":"need","start":1394.02,"end":1394.18},{"text":"to","start":1394.18,"end":1394.3},{"text":"define","start":1394.3,"end":1394.54},{"text":"someone","start":1394.54,"end":1394.86},{"text":"is","start":1395.02,"end":1395.42},{"text":"not","start":1395.42,"end":1395.82},{"text":"the","start":1396.46,"end":1396.82},{"text":"Secretariat","start":1396.82,"end":1397.58},{"text":"or","start":1397.58,"end":1397.74},{"text":"the","start":1397.74,"end":1397.9},{"text":"CO","start":1397.9,"end":1398.1},{"text":"lead","start":1398.1,"end":1398.3},{"text":"that","start":1398.3,"end":1398.5},{"text":"will","start":1398.5,"end":1398.66},{"text":"do","start":1398.66,"end":1398.86},{"text":"that","start":1398.86,"end":1399.18},{"text":"on","start":1399.99,"end":1400.11},{"text":"the","start":1400.11,"end":1400.23},{"text":"issue.","start":1400.23,"end":1400.43}]},{"text":"You raised the issue on paragraph 3 on minimum taxation which we had a discussion on and both Nairobi and the idea was that we should take the word of minimum.","start":1400.43,"end":1411.75,"topics":[],"words":[{"text":"You","start":1400.43,"end":1400.71},{"text":"raised","start":1400.71,"end":1400.95},{"text":"the","start":1400.95,"end":1401.07},{"text":"issue","start":1401.07,"end":1401.27},{"text":"on","start":1401.27,"end":1401.47},{"text":"paragraph","start":1401.47,"end":1401.87},{"text":"3","start":1401.87,"end":1402.11},{"text":"on","start":1402.11,"end":1402.47},{"text":"minimum","start":1403.27,"end":1403.83},{"text":"taxation","start":1403.83,"end":1404.39},{"text":"which","start":1405.11,"end":1405.51},{"text":"we","start":1405.51,"end":1405.79},{"text":"had","start":1405.79,"end":1405.99},{"text":"a","start":1405.99,"end":1406.19},{"text":"discussion","start":1406.19,"end":1406.67},{"text":"on","start":1406.67,"end":1406.95},{"text":"and","start":1407.35,"end":1407.75},{"text":"both","start":1407.75,"end":1408.15},{"text":"Nairobi","start":1408.23,"end":1408.79},{"text":"and","start":1408.79,"end":1409.03},{"text":"the","start":1409.19,"end":1409.51},{"text":"idea","start":1409.51,"end":1409.79},{"text":"was","start":1409.79,"end":1409.99},{"text":"that","start":1409.99,"end":1410.19},{"text":"we","start":1410.19,"end":1410.35},{"text":"should","start":1410.35,"end":1410.55},{"text":"take","start":1410.55,"end":1410.75},{"text":"the","start":1410.75,"end":1410.87},{"text":"word","start":1410.87,"end":1411.11},{"text":"of","start":1411.11,"end":1411.35},{"text":"minimum.","start":1411.35,"end":1411.75}]},{"text":"We should take off the word minimum and use effective so that it might be a minimum tax or whichever, whatever Member states would decide and we have talked earlier on about a protocol to effect Article 6 and so the idea on some of these things that and it's interesting we are trying to avoid being specific here once we say want something broad so it's the protocol or as you mentioned the COP who might decide on some of the interpretation on some of these things.","start":1411.75,"end":1443.48,"topics":[],"words":[{"text":"We","start":1411.75,"end":1411.83},{"text":"should","start":1411.83,"end":1411.95},{"text":"take","start":1411.95,"end":1412.11},{"text":"off","start":1412.11,"end":1412.27},{"text":"the","start":1412.27,"end":1412.39},{"text":"word","start":1412.39,"end":1412.63},{"text":"minimum","start":1412.63,"end":1413.19},{"text":"and","start":1413.19,"end":1413.47},{"text":"use","start":1413.47,"end":1413.71},{"text":"effective","start":1413.71,"end":1414.31},{"text":"so","start":1414.63,"end":1414.91},{"text":"that","start":1414.91,"end":1415.15},{"text":"it","start":1415.15,"end":1415.39},{"text":"might","start":1415.39,"end":1415.55},{"text":"be","start":1415.55,"end":1415.67},{"text":"a","start":1415.67,"end":1415.829},{"text":"minimum","start":1415.829,"end":1416.19},{"text":"tax","start":1416.19,"end":1416.39},{"text":"or","start":1416.39,"end":1416.59},{"text":"whichever,","start":1416.59,"end":1417.03},{"text":"whatever","start":1417.03,"end":1417.47},{"text":"Member","start":1417.47,"end":1417.71},{"text":"states","start":1417.71,"end":1418.07},{"text":"would","start":1418.07,"end":1418.35},{"text":"decide","start":1418.35,"end":1418.79},{"text":"and","start":1419.27,"end":1419.55},{"text":"we","start":1419.55,"end":1419.71},{"text":"have","start":1419.71,"end":1419.91},{"text":"talked","start":1419.91,"end":1420.19},{"text":"earlier","start":1420.19,"end":1420.39},{"text":"on","start":1420.39,"end":1420.63},{"text":"about","start":1420.63,"end":1420.95},{"text":"a","start":1420.95,"end":1421.23},{"text":"protocol","start":1421.23,"end":1421.79},{"text":"to","start":1421.79,"end":1422.03},{"text":"effect","start":1422.03,"end":1422.31},{"text":"Article","start":1424.15,"end":1424.55},{"text":"6","start":1424.63,"end":1425.03},{"text":"and","start":1425.76,"end":1425.96},{"text":"so","start":1425.96,"end":1426.2},{"text":"the","start":1426.2,"end":1426.36},{"text":"idea","start":1426.36,"end":1426.88},{"text":"on","start":1426.88,"end":1427.28},{"text":"some","start":1427.84,"end":1428.16},{"text":"of","start":1428.16,"end":1428.32},{"text":"these","start":1428.32,"end":1428.44},{"text":"things","start":1428.44,"end":1428.72},{"text":"that","start":1428.72,"end":1429.12},{"text":"and","start":1430.24,"end":1430.52},{"text":"it's","start":1430.52,"end":1430.76},{"text":"interesting","start":1430.76,"end":1431.24},{"text":"we","start":1431.24,"end":1431.48},{"text":"are","start":1431.48,"end":1431.64},{"text":"trying","start":1431.64,"end":1431.84},{"text":"to","start":1431.84,"end":1432.04},{"text":"avoid","start":1432.04,"end":1432.36},{"text":"being","start":1432.36,"end":1432.6},{"text":"specific","start":1432.6,"end":1433.2},{"text":"here","start":1433.28,"end":1433.68},{"text":"once","start":1434,"end":1434.4},{"text":"we","start":1434.4,"end":1434.64},{"text":"say","start":1434.64,"end":1434.8},{"text":"want","start":1434.8,"end":1435.04},{"text":"something","start":1435.04,"end":1435.32},{"text":"broad","start":1435.32,"end":1435.68},{"text":"so","start":1435.76,"end":1436.04},{"text":"it's","start":1436.04,"end":1436.28},{"text":"the","start":1436.28,"end":1436.48},{"text":"protocol","start":1436.48,"end":1437.04},{"text":"or","start":1437.04,"end":1437.28},{"text":"as","start":1437.28,"end":1437.48},{"text":"you","start":1437.48,"end":1437.64},{"text":"mentioned","start":1437.64,"end":1437.96},{"text":"the","start":1437.96,"end":1438.16},{"text":"COP","start":1438.16,"end":1438.8},{"text":"who","start":1439.52,"end":1439.92},{"text":"might","start":1440.4,"end":1440.72},{"text":"decide","start":1440.72,"end":1441.12},{"text":"on","start":1441.12,"end":1441.359},{"text":"some","start":1441.359,"end":1441.559},{"text":"of","start":1441.559,"end":1441.68},{"text":"the","start":1441.68,"end":1441.84},{"text":"interpretation","start":1441.84,"end":1442.52},{"text":"on","start":1442.52,"end":1442.76},{"text":"some","start":1442.76,"end":1442.92},{"text":"of","start":1442.92,"end":1443.04},{"text":"these","start":1443.04,"end":1443.2},{"text":"things.","start":1443.2,"end":1443.48}]}]},{"sentences":[{"text":"So really it's for Member States to decide what we want.","start":1443.48,"end":1446.8,"topics":[],"words":[{"text":"So","start":1443.48,"end":1443.84},{"text":"really","start":1444.4,"end":1444.76},{"text":"it's","start":1444.76,"end":1445.04},{"text":"for","start":1445.04,"end":1445.16},{"text":"Member","start":1445.16,"end":1445.36},{"text":"States","start":1445.36,"end":1445.64},{"text":"to","start":1445.64,"end":1445.88},{"text":"decide","start":1445.88,"end":1446.2},{"text":"what","start":1446.2,"end":1446.36},{"text":"we","start":1446.36,"end":1446.52},{"text":"want.","start":1446.52,"end":1446.8}]},{"text":"So as the discussion goes I'm sure would come to some agreement on what we want and how we'll carry it forward.","start":1447.28,"end":1455.05,"topics":[],"words":[{"text":"So","start":1447.28,"end":1447.52},{"text":"as","start":1447.52,"end":1447.68},{"text":"the","start":1447.68,"end":1447.88},{"text":"discussion","start":1447.88,"end":1448.32},{"text":"goes","start":1448.32,"end":1448.6},{"text":"I'm","start":1448.6,"end":1448.88},{"text":"sure","start":1448.88,"end":1449.12},{"text":"would","start":1449.52,"end":1449.92},{"text":"come","start":1452.33,"end":1452.45},{"text":"to","start":1452.45,"end":1452.61},{"text":"some","start":1452.61,"end":1452.81},{"text":"agreement","start":1452.81,"end":1453.21},{"text":"on","start":1453.21,"end":1453.41},{"text":"what","start":1453.41,"end":1453.57},{"text":"we","start":1453.57,"end":1453.69},{"text":"want","start":1453.69,"end":1453.85},{"text":"and","start":1453.85,"end":1454.05},{"text":"how","start":1454.05,"end":1454.21},{"text":"we'll","start":1454.21,"end":1454.45},{"text":"carry","start":1454.45,"end":1454.69},{"text":"it","start":1454.69,"end":1454.81},{"text":"forward.","start":1454.81,"end":1455.05}]},{"text":"So thank you for your comments.","start":1455.21,"end":1456.65,"topics":[],"words":[{"text":"So","start":1455.21,"end":1455.49},{"text":"thank","start":1455.49,"end":1455.73},{"text":"you","start":1455.73,"end":1455.89},{"text":"for","start":1455.89,"end":1456.09},{"text":"your","start":1456.09,"end":1456.33},{"text":"comments.","start":1456.33,"end":1456.65}]},{"text":"Norway please.","start":1457.13,"end":1458.01,"topics":[],"words":[{"text":"Norway","start":1457.13,"end":1457.65},{"text":"please.","start":1457.65,"end":1458.01}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":16,"paragraphs":[{"sentences":[{"text":"Thank you Mr. Kohlid.","start":1461.77,"end":1463.77,"topics":[],"words":[{"text":"Thank","start":1461.77,"end":1462.17},{"text":"you","start":1462.17,"end":1462.49},{"text":"Mr.","start":1462.49,"end":1462.97},{"text":"Kohlid.","start":1463.05,"end":1463.77}]},{"text":"Now we very much appreciate your efforts to redraft this article since the previous version, and we believe that this is taking us in a much better direction.","start":1464.97,"end":1476.7,"topics":[],"words":[{"text":"Now","start":1464.97,"end":1465.33},{"text":"we","start":1465.33,"end":1465.69},{"text":"very","start":1466.01,"end":1466.33},{"text":"much","start":1466.33,"end":1466.53},{"text":"appreciate","start":1466.53,"end":1467.05},{"text":"your","start":1467.21,"end":1467.61},{"text":"efforts","start":1467.69,"end":1468.17},{"text":"to","start":1468.17,"end":1468.37},{"text":"redraft","start":1468.37,"end":1468.93},{"text":"this","start":1468.93,"end":1469.17},{"text":"article","start":1469.17,"end":1469.53},{"text":"since","start":1470.65,"end":1470.93},{"text":"the","start":1470.93,"end":1471.09},{"text":"previous","start":1471.09,"end":1471.37},{"text":"version,","start":1471.37,"end":1471.93},{"text":"and","start":1472.57,"end":1472.97},{"text":"we","start":1472.97,"end":1473.33},{"text":"believe","start":1473.33,"end":1473.69},{"text":"that","start":1473.69,"end":1474.01},{"text":"this","start":1474.01,"end":1474.25},{"text":"is","start":1474.25,"end":1474.45},{"text":"taking","start":1474.45,"end":1474.69},{"text":"us","start":1474.69,"end":1474.97},{"text":"in","start":1474.97,"end":1475.21},{"text":"a","start":1475.21,"end":1475.53},{"text":"much","start":1475.61,"end":1475.89},{"text":"better","start":1475.89,"end":1476.13},{"text":"direction.","start":1476.13,"end":1476.7}]},{"text":"Cross border mobility of high net worth individuals represent a shared challenge to all State parties to this Framework Convention.","start":1478.21,"end":1485.97,"topics":[],"words":[{"text":"Cross","start":1478.21,"end":1478.45},{"text":"border","start":1478.45,"end":1478.85},{"text":"mobility","start":1478.85,"end":1479.37},{"text":"of","start":1479.37,"end":1479.61},{"text":"high","start":1479.61,"end":1479.81},{"text":"net","start":1479.81,"end":1480.01},{"text":"worth","start":1480.01,"end":1480.29},{"text":"individuals","start":1480.29,"end":1480.85},{"text":"represent","start":1480.85,"end":1481.17},{"text":"a","start":1481.17,"end":1481.45},{"text":"shared","start":1481.45,"end":1481.81},{"text":"challenge","start":1481.81,"end":1482.37},{"text":"to","start":1482.45,"end":1482.73},{"text":"all","start":1482.73,"end":1482.93},{"text":"State","start":1482.93,"end":1483.21},{"text":"parties","start":1483.21,"end":1483.69},{"text":"to","start":1483.69,"end":1483.93},{"text":"this","start":1483.93,"end":1484.21},{"text":"Framework","start":1484.37,"end":1485.29},{"text":"Convention.","start":1485.29,"end":1485.97}]},{"text":"Furthermore, domestic resource mobilization is fundamental to achieving the Sustainable Development Goals.","start":1486.85,"end":1492.53,"topics":[],"words":[{"text":"Furthermore,","start":1486.85,"end":1487.49},{"text":"domestic","start":1487.49,"end":1488.05},{"text":"resource","start":1488.05,"end":1488.49},{"text":"mobilization","start":1488.49,"end":1489.09},{"text":"is","start":1489.25,"end":1489.61},{"text":"fundamental","start":1489.61,"end":1490.25},{"text":"to","start":1490.25,"end":1490.41},{"text":"achieving","start":1490.41,"end":1490.81},{"text":"the","start":1490.81,"end":1491.05},{"text":"Sustainable","start":1491.05,"end":1491.57},{"text":"Development","start":1491.57,"end":1491.89},{"text":"Goals.","start":1492.05,"end":1492.53}]},{"text":"So ensuring high net worth individuals are taxed in a fair and effective manner in line with national priorities, contributes to States capacity to finance public services, reduce inequality and invest in sustainable development.","start":1493.65,"end":1507.8,"topics":[],"words":[{"text":"So","start":1493.65,"end":1493.93},{"text":"ensuring","start":1493.93,"end":1494.37},{"text":"high","start":1494.45,"end":1494.77},{"text":"net","start":1494.77,"end":1494.97},{"text":"worth","start":1494.97,"end":1495.25},{"text":"individuals","start":1495.25,"end":1495.85},{"text":"are","start":1495.85,"end":1496.05},{"text":"taxed","start":1496.05,"end":1496.45},{"text":"in","start":1496.45,"end":1496.57},{"text":"a","start":1496.57,"end":1496.73},{"text":"fair","start":1496.73,"end":1497.01},{"text":"and","start":1497.33,"end":1497.65},{"text":"effective","start":1497.65,"end":1498.13},{"text":"manner","start":1498.13,"end":1498.53},{"text":"in","start":1498.53,"end":1498.73},{"text":"line","start":1498.73,"end":1498.93},{"text":"with","start":1498.93,"end":1499.17},{"text":"national","start":1499.17,"end":1499.49},{"text":"priorities,","start":1499.57,"end":1500.29},{"text":"contributes","start":1500.85,"end":1501.49},{"text":"to","start":1501.49,"end":1501.73},{"text":"States","start":1501.73,"end":1502.01},{"text":"capacity","start":1502.01,"end":1502.53},{"text":"to","start":1502.84,"end":1502.92},{"text":"finance","start":1502.92,"end":1503.36},{"text":"public","start":1503.36,"end":1503.6},{"text":"services,","start":1503.6,"end":1503.96},{"text":"reduce","start":1504.28,"end":1504.76},{"text":"inequality","start":1504.76,"end":1505.48},{"text":"and","start":1505.8,"end":1506.12},{"text":"invest","start":1506.12,"end":1506.36},{"text":"in","start":1506.36,"end":1506.68},{"text":"sustainable","start":1506.84,"end":1507.48},{"text":"development.","start":1507.48,"end":1507.8}]}]},{"sentences":[{"text":"With regards to the appropriate detail in the commitments in the Framework Convention, we recall interventions by Canada and Belgium and Switzerland in the discussion of Article 5 this morning and we would agree with what is set up by them there.","start":1509.4,"end":1528.04,"topics":[],"words":[{"text":"With","start":1509.4,"end":1509.68},{"text":"regards","start":1509.68,"end":1510.04},{"text":"to","start":1510.04,"end":1510.24},{"text":"the","start":1510.24,"end":1510.48},{"text":"appropriate","start":1510.48,"end":1511},{"text":"detail","start":1511.56,"end":1511.96},{"text":"in","start":1512.04,"end":1512.36},{"text":"the","start":1512.36,"end":1512.56},{"text":"commitments","start":1512.56,"end":1512.96},{"text":"in","start":1512.96,"end":1513.08},{"text":"the","start":1513.08,"end":1513.2},{"text":"Framework","start":1513.2,"end":1513.64},{"text":"Convention,","start":1513.64,"end":1514.16},{"text":"we","start":1514.16,"end":1514.52},{"text":"recall","start":1514.6,"end":1515.16},{"text":"interventions","start":1515.16,"end":1515.88},{"text":"by","start":1515.88,"end":1516.12},{"text":"Canada","start":1516.12,"end":1516.44},{"text":"and","start":1516.52,"end":1516.84},{"text":"Belgium","start":1516.84,"end":1517.2},{"text":"and","start":1517.2,"end":1517.36},{"text":"Switzerland","start":1517.36,"end":1517.96},{"text":"in","start":1518.439,"end":1518.68},{"text":"the","start":1518.68,"end":1518.799},{"text":"discussion","start":1518.799,"end":1519.36},{"text":"of","start":1519.36,"end":1519.72},{"text":"Article","start":1519.72,"end":1520.12},{"text":"5","start":1520.36,"end":1520.72},{"text":"this","start":1520.72,"end":1521},{"text":"morning","start":1521,"end":1521.32},{"text":"and","start":1521.48,"end":1521.88},{"text":"we","start":1522.28,"end":1522.6},{"text":"would","start":1522.6,"end":1522.92},{"text":"agree","start":1524.36,"end":1524.76},{"text":"with","start":1525,"end":1525.4},{"text":"what","start":1525.8,"end":1526.12},{"text":"is","start":1526.12,"end":1526.32},{"text":"set","start":1526.32,"end":1526.52},{"text":"up","start":1526.52,"end":1526.76},{"text":"by","start":1526.76,"end":1526.96},{"text":"them","start":1526.96,"end":1527.24},{"text":"there.","start":1527.64,"end":1528.04}]},{"text":"So we think this article should focus on preventing tax avoidance and tax evasion and the provision should acknowledge the need for cooperation to enable countries to enforce their preferred tax policy for taxing such individuals, including progressive taxation, as mentioned by other delegates.","start":1529.05,"end":1549.13,"topics":[],"words":[{"text":"So","start":1529.05,"end":1529.13},{"text":"we","start":1529.13,"end":1529.25},{"text":"think","start":1529.25,"end":1529.41},{"text":"this","start":1529.41,"end":1529.61},{"text":"article","start":1529.61,"end":1529.93},{"text":"should","start":1530.01,"end":1530.41},{"text":"focus","start":1530.41,"end":1530.81},{"text":"on","start":1531.45,"end":1531.85},{"text":"preventing","start":1531.85,"end":1532.57},{"text":"tax","start":1533.45,"end":1533.77},{"text":"avoidance","start":1533.77,"end":1534.29},{"text":"and","start":1534.29,"end":1534.41},{"text":"tax","start":1534.41,"end":1534.57},{"text":"evasion","start":1534.57,"end":1535.21},{"text":"and","start":1535.77,"end":1536.09},{"text":"the","start":1536.09,"end":1536.37},{"text":"provision","start":1536.37,"end":1536.81},{"text":"should","start":1536.81,"end":1537.09},{"text":"acknowledge","start":1537.09,"end":1537.85},{"text":"the","start":1537.93,"end":1538.21},{"text":"need","start":1538.21,"end":1538.41},{"text":"for","start":1538.41,"end":1538.61},{"text":"cooperation","start":1538.61,"end":1539.17},{"text":"to","start":1539.17,"end":1539.41},{"text":"enable","start":1539.41,"end":1539.77},{"text":"countries","start":1539.77,"end":1540.17},{"text":"to","start":1540.33,"end":1540.61},{"text":"enforce","start":1540.61,"end":1541.09},{"text":"their","start":1541.09,"end":1541.37},{"text":"preferred","start":1541.37,"end":1541.81},{"text":"tax","start":1541.81,"end":1542.05},{"text":"policy","start":1542.05,"end":1542.41},{"text":"for","start":1542.89,"end":1543.17},{"text":"taxing","start":1543.17,"end":1543.57},{"text":"such","start":1543.57,"end":1543.77},{"text":"individuals,","start":1543.77,"end":1544.569},{"text":"including","start":1544.89,"end":1545.29},{"text":"progressive","start":1545.37,"end":1545.97},{"text":"taxation,","start":1545.97,"end":1546.53},{"text":"as","start":1546.53,"end":1546.77},{"text":"mentioned","start":1546.77,"end":1547.17},{"text":"by","start":1547.17,"end":1547.45},{"text":"other","start":1548.17,"end":1548.49},{"text":"delegates.","start":1548.49,"end":1549.13}]},{"text":"So information exchange and best practice sharing are very valuable tools for addressing tax evasion and avoidance by high net worth individuals.","start":1550.09,"end":1559.22,"topics":[],"words":[{"text":"So","start":1550.09,"end":1550.37},{"text":"information","start":1550.37,"end":1550.65},{"text":"exchange","start":1550.81,"end":1551.37},{"text":"and","start":1551.37,"end":1551.65},{"text":"best","start":1551.65,"end":1552.01},{"text":"practice","start":1552.17,"end":1552.73},{"text":"sharing","start":1552.73,"end":1553.21},{"text":"are","start":1553.94,"end":1554.06},{"text":"very","start":1554.06,"end":1554.26},{"text":"valuable","start":1554.26,"end":1554.74},{"text":"tools","start":1554.74,"end":1555.18},{"text":"for","start":1555.18,"end":1555.34},{"text":"addressing","start":1555.34,"end":1555.74},{"text":"tax","start":1555.74,"end":1555.98},{"text":"evasion","start":1555.98,"end":1556.54},{"text":"and","start":1556.54,"end":1556.78},{"text":"avoidance","start":1556.78,"end":1557.3},{"text":"by","start":1557.3,"end":1557.62},{"text":"high","start":1557.7,"end":1557.98},{"text":"net","start":1557.98,"end":1558.14},{"text":"worth","start":1558.14,"end":1558.5},{"text":"individuals.","start":1558.5,"end":1559.22}]},{"text":"And such tax evasion and avoidance affect all countries, but developing countries are hit particularly hard.","start":1559.86,"end":1568.18,"topics":[],"words":[{"text":"And","start":1559.86,"end":1560.26},{"text":"such","start":1561.86,"end":1562.26},{"text":"tax","start":1562.34,"end":1562.66},{"text":"evasion","start":1562.66,"end":1563.1},{"text":"and","start":1563.1,"end":1563.34},{"text":"avoidance","start":1563.34,"end":1563.94},{"text":"affect","start":1563.94,"end":1564.34},{"text":"all","start":1564.34,"end":1564.58},{"text":"countries,","start":1564.58,"end":1564.9},{"text":"but","start":1565.06,"end":1565.42},{"text":"developing","start":1565.42,"end":1565.98},{"text":"countries","start":1565.98,"end":1566.26},{"text":"are","start":1566.26,"end":1566.66},{"text":"hit","start":1566.74,"end":1567.14},{"text":"particularly","start":1567.14,"end":1567.86},{"text":"hard.","start":1567.86,"end":1568.18}]},{"text":"We believe that any exchange of information should be subject to the necessary safeguards for exchange of information.","start":1569.619,"end":1575.7,"topics":[],"words":[{"text":"We","start":1569.619,"end":1570.02},{"text":"believe","start":1570.02,"end":1570.42},{"text":"that","start":1570.42,"end":1570.74},{"text":"any","start":1570.74,"end":1570.98},{"text":"exchange","start":1570.98,"end":1571.34},{"text":"of","start":1571.34,"end":1571.54},{"text":"information","start":1571.54,"end":1571.86},{"text":"should","start":1572.1,"end":1572.42},{"text":"be","start":1572.42,"end":1572.74},{"text":"subject","start":1572.74,"end":1573.18},{"text":"to","start":1573.18,"end":1573.34},{"text":"the","start":1573.34,"end":1573.5},{"text":"necessary","start":1573.5,"end":1574.02},{"text":"safeguards","start":1574.02,"end":1574.62},{"text":"for","start":1574.62,"end":1574.82},{"text":"exchange","start":1574.82,"end":1575.26},{"text":"of","start":1575.26,"end":1575.42},{"text":"information.","start":1575.42,"end":1575.7}]}]},{"sentences":[{"text":"But we appreciate your explanation of your views on how paragraph two would operate.","start":1575.86,"end":1583.27,"topics":[],"words":[{"text":"But","start":1575.86,"end":1576.18},{"text":"we","start":1576.18,"end":1576.38},{"text":"appreciate","start":1576.38,"end":1576.98},{"text":"your","start":1576.98,"end":1577.38},{"text":"explanation","start":1577.7,"end":1578.5},{"text":"of","start":1580.43,"end":1580.55},{"text":"your","start":1580.55,"end":1580.75},{"text":"views","start":1580.75,"end":1581.11},{"text":"on","start":1581.11,"end":1581.27},{"text":"how","start":1581.27,"end":1581.51},{"text":"paragraph","start":1581.51,"end":1582.11},{"text":"two","start":1582.11,"end":1582.43},{"text":"would","start":1582.43,"end":1582.75},{"text":"operate.","start":1582.75,"end":1583.27}]},{"text":"But we are inclined to agree with Canada that in certain circumstances it would be possible to identify also an individual even if you share high level or aggregate information.","start":1583.27,"end":1598.83,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality and Data Protection in Information Sharing","description":"Ensuring safeguards, proportionality, and taxpayer privacy in any information sharing, including language to avoid disclosure of taxpayer‑specific data. Delegations emphasized legal bases, procedures, and confidentiality protections."}],"words":[{"text":"But","start":1583.27,"end":1583.63},{"text":"we","start":1584.75,"end":1585.15},{"text":"are","start":1585.55,"end":1585.83},{"text":"inclined","start":1585.83,"end":1586.27},{"text":"to","start":1586.27,"end":1586.39},{"text":"agree","start":1586.39,"end":1586.63},{"text":"with","start":1586.63,"end":1586.91},{"text":"Canada","start":1586.91,"end":1587.23},{"text":"that","start":1587.39,"end":1587.75},{"text":"in","start":1587.75,"end":1588.07},{"text":"certain","start":1588.07,"end":1588.39},{"text":"circumstances","start":1588.39,"end":1589.15},{"text":"it","start":1589.15,"end":1589.47},{"text":"would","start":1589.47,"end":1589.71},{"text":"be","start":1589.71,"end":1590.03},{"text":"possible","start":1590.91,"end":1591.31},{"text":"to","start":1591.47,"end":1591.87},{"text":"identify","start":1592.59,"end":1593.31},{"text":"also","start":1593.63,"end":1593.95},{"text":"an","start":1593.95,"end":1594.15},{"text":"individual","start":1594.15,"end":1594.83},{"text":"even","start":1595.149,"end":1595.47},{"text":"if","start":1595.47,"end":1595.67},{"text":"you","start":1595.67,"end":1595.87},{"text":"share","start":1595.87,"end":1596.19},{"text":"high","start":1596.59,"end":1596.91},{"text":"level","start":1596.91,"end":1597.19},{"text":"or","start":1597.19,"end":1597.47},{"text":"aggregate","start":1597.47,"end":1598.11},{"text":"information.","start":1598.43,"end":1598.83}]},{"text":"So we still think that safeguards are necessary.","start":1599.39,"end":1604.59,"topics":[],"words":[{"text":"So","start":1599.39,"end":1599.79},{"text":"we","start":1600.59,"end":1600.99},{"text":"still","start":1601.31,"end":1601.63},{"text":"think","start":1601.63,"end":1601.91},{"text":"that","start":1601.91,"end":1602.27},{"text":"safeguards","start":1602.43,"end":1603.23},{"text":"are","start":1603.31,"end":1603.71},{"text":"necessary.","start":1603.87,"end":1604.59}]},{"text":"We think that the provision should allow for future work, such as future protocols or other relevant instruments based on effective and economically sound approaches.","start":1605.56,"end":1615.64,"topics":[],"words":[{"text":"We","start":1605.56,"end":1605.68},{"text":"think","start":1605.68,"end":1605.84},{"text":"that","start":1605.84,"end":1605.96},{"text":"the","start":1605.96,"end":1606.08},{"text":"provision","start":1606.08,"end":1606.48},{"text":"should","start":1606.48,"end":1606.8},{"text":"allow","start":1606.8,"end":1607.12},{"text":"for","start":1607.12,"end":1607.48},{"text":"future","start":1607.56,"end":1607.96},{"text":"work,","start":1607.96,"end":1608.32},{"text":"such","start":1608.32,"end":1608.6},{"text":"as","start":1608.6,"end":1608.88},{"text":"future","start":1608.88,"end":1609.24},{"text":"protocols","start":1609.24,"end":1610},{"text":"or","start":1610,"end":1610.36},{"text":"other","start":1610.36,"end":1610.68},{"text":"relevant","start":1610.68,"end":1611.16},{"text":"instruments","start":1611.16,"end":1611.8},{"text":"based","start":1611.8,"end":1612.16},{"text":"on","start":1612.16,"end":1612.52},{"text":"effective","start":1613.32,"end":1613.92},{"text":"and","start":1613.92,"end":1614.12},{"text":"economically","start":1614.12,"end":1614.68},{"text":"sound","start":1614.68,"end":1615},{"text":"approaches.","start":1615,"end":1615.64}]},{"text":"Now, how the provision in the end is formulated will of course also depend on how it will relate to other international agreements, as well as how the COP is mandated.","start":1616.52,"end":1625.88,"topics":[],"words":[{"text":"Now,","start":1616.52,"end":1616.8},{"text":"how","start":1616.8,"end":1616.96},{"text":"the","start":1616.96,"end":1617.16},{"text":"provision","start":1617.16,"end":1617.68},{"text":"in","start":1617.68,"end":1617.92},{"text":"the","start":1617.92,"end":1618.08},{"text":"end","start":1618.08,"end":1618.24},{"text":"is","start":1618.24,"end":1618.44},{"text":"formulated","start":1618.44,"end":1619},{"text":"will","start":1619,"end":1619.24},{"text":"of","start":1619.24,"end":1619.44},{"text":"course","start":1619.44,"end":1619.72},{"text":"also","start":1620.36,"end":1620.76},{"text":"depend","start":1620.76,"end":1621.16},{"text":"on","start":1621.16,"end":1621.36},{"text":"how","start":1621.36,"end":1621.52},{"text":"it","start":1621.52,"end":1621.68},{"text":"will","start":1621.68,"end":1621.84},{"text":"relate","start":1621.84,"end":1622.16},{"text":"to","start":1622.16,"end":1622.32},{"text":"other","start":1622.32,"end":1622.56},{"text":"international","start":1622.56,"end":1622.92},{"text":"agreements,","start":1623.08,"end":1623.8},{"text":"as","start":1624.12,"end":1624.4},{"text":"well","start":1624.4,"end":1624.52},{"text":"as","start":1624.52,"end":1624.64},{"text":"how","start":1624.64,"end":1624.76},{"text":"the","start":1624.76,"end":1624.88},{"text":"COP","start":1624.88,"end":1625.2},{"text":"is","start":1625.2,"end":1625.36},{"text":"mandated.","start":1625.36,"end":1625.88}]}]},{"sentences":[{"text":"Like Canada, we think that it would be hard to find a universal definition of the high net worth individuals simply because the economies represented here are so diverse.","start":1627.32,"end":1642.43,"topics":[],"words":[{"text":"Like","start":1627.32,"end":1627.6},{"text":"Canada,","start":1627.6,"end":1627.88},{"text":"we","start":1627.96,"end":1628.24},{"text":"think","start":1628.24,"end":1628.44},{"text":"that","start":1628.44,"end":1628.76},{"text":"it","start":1629.4,"end":1629.72},{"text":"would","start":1629.72,"end":1629.92},{"text":"be","start":1629.92,"end":1630.08},{"text":"hard","start":1630.08,"end":1630.36},{"text":"to","start":1630.83,"end":1630.99},{"text":"find","start":1630.99,"end":1631.31},{"text":"a","start":1632.27,"end":1632.59},{"text":"universal","start":1632.59,"end":1633.47},{"text":"definition","start":1634.75,"end":1635.35},{"text":"of","start":1635.35,"end":1635.51},{"text":"the","start":1635.51,"end":1635.67},{"text":"high","start":1635.67,"end":1635.83},{"text":"net","start":1635.83,"end":1635.99},{"text":"worth","start":1635.99,"end":1636.27},{"text":"individuals","start":1636.27,"end":1637.07},{"text":"simply","start":1637.47,"end":1637.91},{"text":"because","start":1637.91,"end":1638.19},{"text":"the","start":1638.75,"end":1639.03},{"text":"economies","start":1639.03,"end":1639.51},{"text":"represented","start":1639.51,"end":1640.19},{"text":"here","start":1640.19,"end":1640.47},{"text":"are","start":1640.47,"end":1640.83},{"text":"so","start":1640.83,"end":1641.23},{"text":"diverse.","start":1641.63,"end":1642.43}]},{"text":"So it would be quite difficult to find a definition that would work for all.","start":1643.55,"end":1648.83,"topics":[],"words":[{"text":"So","start":1643.55,"end":1643.95},{"text":"it","start":1644.59,"end":1644.87},{"text":"would","start":1644.87,"end":1645.07},{"text":"be","start":1645.07,"end":1645.35},{"text":"quite","start":1645.35,"end":1645.67},{"text":"difficult","start":1645.67,"end":1646.07},{"text":"to","start":1646.07,"end":1646.27},{"text":"find","start":1646.27,"end":1646.59},{"text":"a","start":1647.07,"end":1647.35},{"text":"definition","start":1647.35,"end":1647.79},{"text":"that","start":1647.79,"end":1647.99},{"text":"would","start":1647.99,"end":1648.15},{"text":"work","start":1648.15,"end":1648.35},{"text":"for","start":1648.35,"end":1648.55},{"text":"all.","start":1648.55,"end":1648.83}]},{"text":"And moreover, we don't think that it's really necessary to give life to this commitment.","start":1648.83,"end":1658.31,"topics":[],"words":[{"text":"And","start":1648.83,"end":1649.23},{"text":"moreover,","start":1649.79,"end":1650.39},{"text":"we","start":1650.39,"end":1650.63},{"text":"don't","start":1650.63,"end":1650.99},{"text":"think","start":1650.99,"end":1651.23},{"text":"that","start":1651.23,"end":1651.47},{"text":"it's","start":1651.47,"end":1651.95},{"text":"really","start":1652.91,"end":1653.27},{"text":"necessary","start":1653.27,"end":1653.99},{"text":"to","start":1653.99,"end":1654.35},{"text":"give","start":1655.87,"end":1656.27},{"text":"life","start":1657.11,"end":1657.31},{"text":"to","start":1657.31,"end":1657.55},{"text":"this","start":1657.55,"end":1657.75},{"text":"commitment.","start":1657.75,"end":1658.31}]},{"text":"So our preference is that this commitment remains at the level of the details set out in paragraph one, which we find is broad enough to form the basis of cooperation in many different forms.","start":1659.35,"end":1671.99,"topics":[],"words":[{"text":"So","start":1659.35,"end":1659.63},{"text":"our","start":1659.63,"end":1659.79},{"text":"preference","start":1659.79,"end":1660.15},{"text":"is","start":1660.15,"end":1660.43},{"text":"that","start":1660.43,"end":1660.59},{"text":"this","start":1660.59,"end":1660.75},{"text":"commitment","start":1660.75,"end":1661.27},{"text":"remains","start":1661.51,"end":1662.15},{"text":"at","start":1662.47,"end":1662.75},{"text":"the","start":1662.75,"end":1662.91},{"text":"level","start":1662.91,"end":1663.15},{"text":"of","start":1663.15,"end":1663.35},{"text":"the","start":1663.35,"end":1663.47},{"text":"details","start":1663.47,"end":1663.95},{"text":"set","start":1663.95,"end":1664.15},{"text":"out","start":1664.15,"end":1664.39},{"text":"in","start":1664.39,"end":1664.63},{"text":"paragraph","start":1664.63,"end":1665.11},{"text":"one,","start":1665.11,"end":1665.43},{"text":"which","start":1665.83,"end":1666.15},{"text":"we","start":1666.15,"end":1666.43},{"text":"find","start":1666.43,"end":1666.71},{"text":"is","start":1666.71,"end":1667.03},{"text":"broad","start":1667.59,"end":1667.95},{"text":"enough","start":1667.95,"end":1668.27},{"text":"to","start":1668.27,"end":1668.51},{"text":"form","start":1668.51,"end":1668.67},{"text":"the","start":1668.67,"end":1668.83},{"text":"basis","start":1668.83,"end":1669.35},{"text":"of","start":1669.51,"end":1669.79},{"text":"cooperation","start":1669.79,"end":1670.47},{"text":"in","start":1670.55,"end":1670.87},{"text":"many","start":1670.87,"end":1671.11},{"text":"different","start":1671.11,"end":1671.39},{"text":"forms.","start":1671.39,"end":1671.99}]},{"text":"But still we have some suggestions for redrafts for all three paragraphs.","start":1672.55,"end":1678.23,"topics":[],"words":[{"text":"But","start":1672.55,"end":1672.95},{"text":"still","start":1672.95,"end":1673.27},{"text":"we","start":1673.27,"end":1673.51},{"text":"have","start":1673.51,"end":1673.79},{"text":"some","start":1673.79,"end":1674.11},{"text":"suggestions","start":1674.11,"end":1674.79},{"text":"for","start":1674.79,"end":1675.19},{"text":"redrafts","start":1675.59,"end":1676.55},{"text":"for","start":1676.55,"end":1676.79},{"text":"all","start":1676.79,"end":1677.03},{"text":"three","start":1677.03,"end":1677.31},{"text":"paragraphs.","start":1677.31,"end":1678.23}]}]},{"sentences":[{"text":"For paragraph one, we would suggest suggests that it reads, state parties shall cooperate to enhance measures to detect, deter and prevent tax avoidance and evasion by high net worth individuals.","start":1680.31,"end":1694.36,"topics":[],"words":[{"text":"For","start":1680.31,"end":1680.59},{"text":"paragraph","start":1680.59,"end":1681.07},{"text":"one,","start":1681.07,"end":1681.43},{"text":"we","start":1681.91,"end":1682.19},{"text":"would","start":1682.19,"end":1682.35},{"text":"suggest","start":1682.35,"end":1682.53},{"text":"suggests","start":1682.6,"end":1683.16},{"text":"that","start":1683.16,"end":1683.44},{"text":"it","start":1683.44,"end":1683.64},{"text":"reads,","start":1683.64,"end":1684.08},{"text":"state","start":1684.08,"end":1684.44},{"text":"parties","start":1684.44,"end":1685},{"text":"shall","start":1685,"end":1685.48},{"text":"cooperate","start":1685.8,"end":1686.56},{"text":"to","start":1686.56,"end":1686.84},{"text":"enhance","start":1686.84,"end":1687.4},{"text":"measures","start":1687.72,"end":1688.2},{"text":"to","start":1688.2,"end":1688.4},{"text":"detect,","start":1688.4,"end":1688.88},{"text":"deter","start":1688.88,"end":1689.48},{"text":"and","start":1689.72,"end":1690.08},{"text":"prevent","start":1690.08,"end":1690.52},{"text":"tax","start":1690.52,"end":1690.88},{"text":"avoidance","start":1690.88,"end":1691.4},{"text":"and","start":1691.4,"end":1691.72},{"text":"evasion","start":1691.96,"end":1692.56},{"text":"by","start":1692.56,"end":1692.76},{"text":"high","start":1692.76,"end":1693},{"text":"net","start":1693,"end":1693.2},{"text":"worth","start":1693.2,"end":1693.52},{"text":"individuals.","start":1693.52,"end":1694.36}]},{"text":"For the second paragraph we would suggest that it reads, such measures may include as appropriate exchange of information experiences and best practices, period.","start":1695.16,"end":1708.77,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"capacity-building-and-technical-assistance","label":"Capacity Building and Technical Assistance","description":"Sustained support for developing countries’ tax administrations, including secure exchange platforms, skills transfer, and institutional strengthening. Emphasis on enabling effective detection, prevention, and cooperation under the Convention."}],"words":[{"text":"For","start":1695.16,"end":1695.44},{"text":"the","start":1695.44,"end":1695.64},{"text":"second","start":1695.64,"end":1695.92},{"text":"paragraph","start":1695.92,"end":1696.44},{"text":"we","start":1696.44,"end":1696.68},{"text":"would","start":1696.68,"end":1696.92},{"text":"suggest","start":1696.92,"end":1697.24},{"text":"that","start":1697.88,"end":1698.16},{"text":"it","start":1698.16,"end":1698.32},{"text":"reads,","start":1698.32,"end":1698.8},{"text":"such","start":1698.8,"end":1699.12},{"text":"measures","start":1699.12,"end":1699.6},{"text":"may","start":1699.6,"end":1699.88},{"text":"include","start":1699.88,"end":1700.2},{"text":"as","start":1700.36,"end":1700.68},{"text":"appropriate","start":1700.68,"end":1701.32},{"text":"exchange","start":1701.8,"end":1702.36},{"text":"of","start":1702.36,"end":1702.6},{"text":"information","start":1702.6,"end":1702.92},{"text":"experiences","start":1703.4,"end":1704.36},{"text":"and","start":1704.52,"end":1704.84},{"text":"best","start":1704.84,"end":1705.08},{"text":"practices,","start":1705.08,"end":1705.64},{"text":"period.","start":1708.53,"end":1708.77}]},{"text":"The State Parties shall share information regarding structures and techniques used by high net worth individuals to avoid and evade taxes.","start":1708.93,"end":1717.49,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"The","start":1708.93,"end":1709.21},{"text":"State","start":1709.21,"end":1709.45},{"text":"Parties","start":1709.45,"end":1709.93},{"text":"shall","start":1709.93,"end":1710.33},{"text":"share","start":1710.33,"end":1710.65},{"text":"information","start":1710.65,"end":1711.01},{"text":"regarding","start":1711.25,"end":1711.73},{"text":"structures","start":1711.73,"end":1712.21},{"text":"and","start":1712.21,"end":1712.45},{"text":"techniques","start":1712.45,"end":1713.05},{"text":"used","start":1713.05,"end":1713.37},{"text":"by","start":1713.37,"end":1713.69},{"text":"high","start":1713.69,"end":1713.97},{"text":"net","start":1713.97,"end":1714.17},{"text":"worth","start":1714.17,"end":1714.45},{"text":"individuals","start":1714.45,"end":1715.09},{"text":"to","start":1715.09,"end":1715.29},{"text":"avoid","start":1715.29,"end":1715.73},{"text":"and","start":1716.05,"end":1716.37},{"text":"evade","start":1716.37,"end":1716.81},{"text":"taxes.","start":1716.81,"end":1717.49}]},{"text":"And here we think a reference to Article 10 is appropriate if it is going to be included in a Framework Convention as envisaged in the draft for paragraph three.","start":1718.05,"end":1733.29,"topics":[],"words":[{"text":"And","start":1718.05,"end":1718.37},{"text":"here","start":1718.37,"end":1718.61},{"text":"we","start":1718.61,"end":1718.81},{"text":"think","start":1718.81,"end":1719.05},{"text":"a","start":1719.05,"end":1719.29},{"text":"reference","start":1719.29,"end":1719.85},{"text":"to","start":1719.85,"end":1720.21},{"text":"Article","start":1721.25,"end":1721.65},{"text":"10","start":1721.73,"end":1722.13},{"text":"is","start":1722.13,"end":1722.53},{"text":"appropriate","start":1724.29,"end":1724.93},{"text":"if","start":1726.05,"end":1726.37},{"text":"it","start":1726.37,"end":1726.61},{"text":"is","start":1726.61,"end":1726.93},{"text":"going","start":1726.93,"end":1727.21},{"text":"to","start":1727.21,"end":1727.37},{"text":"be","start":1727.37,"end":1727.49},{"text":"included","start":1727.49,"end":1727.89},{"text":"in","start":1727.89,"end":1728.01},{"text":"a","start":1728.01,"end":1728.17},{"text":"Framework","start":1728.17,"end":1728.61},{"text":"Convention","start":1728.61,"end":1729.25},{"text":"as","start":1730.05,"end":1730.37},{"text":"envisaged","start":1730.37,"end":1731.05},{"text":"in","start":1731.05,"end":1731.29},{"text":"the","start":1731.29,"end":1731.45},{"text":"draft","start":1731.45,"end":1731.97},{"text":"for","start":1732.37,"end":1732.65},{"text":"paragraph","start":1732.65,"end":1733.09},{"text":"three.","start":1733.09,"end":1733.29}]},{"text":"We would suggest that it reads the State Parties shall consider to explore coordinated approaches to ensuring effective taxation of high net worth individuals while respecting each State party's flexibility to determine the design, structure and level of taxation within its national tax system.","start":1733.29,"end":1753.26,"topics":[],"words":[{"text":"We","start":1733.29,"end":1733.45},{"text":"would","start":1733.45,"end":1733.59},{"text":"suggest","start":1733.9,"end":1734.14},{"text":"that","start":1734.14,"end":1734.42},{"text":"it","start":1734.42,"end":1734.62},{"text":"reads","start":1734.62,"end":1735.1},{"text":"the","start":1735.18,"end":1735.46},{"text":"State","start":1735.46,"end":1735.74},{"text":"Parties","start":1735.82,"end":1736.34},{"text":"shall","start":1736.34,"end":1736.7},{"text":"consider","start":1736.7,"end":1737.02},{"text":"to","start":1737.1,"end":1737.38},{"text":"explore","start":1737.38,"end":1737.82},{"text":"coordinated","start":1737.82,"end":1738.62},{"text":"approaches","start":1738.62,"end":1739.26},{"text":"to","start":1739.58,"end":1739.86},{"text":"ensuring","start":1739.86,"end":1740.3},{"text":"effective","start":1740.3,"end":1740.82},{"text":"taxation","start":1740.82,"end":1741.34},{"text":"of","start":1741.34,"end":1741.58},{"text":"high","start":1741.58,"end":1741.82},{"text":"net","start":1741.82,"end":1742.02},{"text":"worth","start":1742.02,"end":1742.26},{"text":"individuals","start":1742.26,"end":1743.02},{"text":"while","start":1744.06,"end":1744.42},{"text":"respecting","start":1744.42,"end":1745.02},{"text":"each","start":1745.02,"end":1745.3},{"text":"State","start":1745.3,"end":1745.66},{"text":"party's","start":1745.66,"end":1746.38},{"text":"flexibility","start":1746.62,"end":1747.18},{"text":"to","start":1747.42,"end":1747.7},{"text":"determine","start":1747.7,"end":1748.3},{"text":"the","start":1748.3,"end":1748.54},{"text":"design,","start":1748.54,"end":1748.86},{"text":"structure","start":1748.94,"end":1749.58},{"text":"and","start":1749.74,"end":1750.06},{"text":"level","start":1750.06,"end":1750.38},{"text":"of","start":1750.7,"end":1750.98},{"text":"taxation","start":1750.98,"end":1751.54},{"text":"within","start":1751.54,"end":1751.82},{"text":"its","start":1751.82,"end":1752.06},{"text":"national","start":1752.06,"end":1752.38},{"text":"tax","start":1752.46,"end":1752.86},{"text":"system.","start":1752.86,"end":1753.26}]}]},{"sentences":[{"text":"But I think we would also consider the suggestion by Canada to to refer to interested State parties if the draft is in the end kept as proposed by you.","start":1753.98,"end":1768.57,"topics":[],"words":[{"text":"But","start":1753.98,"end":1754.3},{"text":"I","start":1754.3,"end":1754.58},{"text":"think","start":1754.58,"end":1754.94},{"text":"we","start":1755.02,"end":1755.42},{"text":"would","start":1755.42,"end":1755.74},{"text":"also","start":1755.74,"end":1756.06},{"text":"consider","start":1756.46,"end":1756.86},{"text":"the","start":1757.02,"end":1757.34},{"text":"suggestion","start":1757.34,"end":1757.98},{"text":"by","start":1757.98,"end":1758.3},{"text":"Canada","start":1758.54,"end":1758.94},{"text":"to","start":1759.02,"end":1759.3},{"text":"to","start":1759.45,"end":1759.69},{"text":"refer","start":1760.17,"end":1760.61},{"text":"to","start":1760.61,"end":1760.85},{"text":"interested","start":1760.85,"end":1761.53},{"text":"State","start":1761.53,"end":1761.81},{"text":"parties","start":1761.81,"end":1762.33},{"text":"if","start":1762.65,"end":1762.97},{"text":"the","start":1762.97,"end":1763.29},{"text":"draft","start":1763.29,"end":1763.81},{"text":"is","start":1763.81,"end":1764.09},{"text":"in","start":1764.65,"end":1764.89},{"text":"the","start":1764.89,"end":1765.05},{"text":"end","start":1765.05,"end":1765.37},{"text":"kept","start":1765.45,"end":1765.93},{"text":"as","start":1766.65,"end":1767.05},{"text":"proposed","start":1767.45,"end":1768.01},{"text":"by","start":1768.01,"end":1768.25},{"text":"you.","start":1768.25,"end":1768.57}]},{"text":"Thank you.","start":1768.73,"end":1769.37,"topics":[],"words":[{"text":"Thank","start":1768.73,"end":1769.09},{"text":"you.","start":1769.09,"end":1769.37}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":17,"paragraphs":[{"sentences":[{"text":"Thank you.","start":1771.85,"end":1772.29,"topics":[],"words":[{"text":"Thank","start":1771.85,"end":1772.17},{"text":"you.","start":1772.17,"end":1772.29}]},{"text":"Norway, Spain, please.","start":1772.29,"end":1773.53,"topics":[],"words":[{"text":"Norway,","start":1772.29,"end":1772.77},{"text":"Spain,","start":1772.77,"end":1773.21},{"text":"please.","start":1773.21,"end":1773.53}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":18,"paragraphs":[{"sentences":[{"text":"Thank you.","start":1777.85,"end":1778.49,"topics":[],"words":[{"text":"Thank","start":1777.85,"end":1778.21},{"text":"you.","start":1778.21,"end":1778.49}]},{"text":"First of all, I'd like to thank you for the work that you've done to simplify this article to reflect the level of commitment that we nevertheless wish to see.","start":1780.25,"end":1790.97,"topics":[],"words":[{"text":"First","start":1780.25,"end":1780.53},{"text":"of","start":1780.53,"end":1780.69},{"text":"all,","start":1780.69,"end":1780.85},{"text":"I'd","start":1780.85,"end":1781.09},{"text":"like","start":1781.09,"end":1781.25},{"text":"to","start":1781.25,"end":1781.45},{"text":"thank","start":1781.45,"end":1781.77},{"text":"you","start":1781.77,"end":1782.09},{"text":"for","start":1782.49,"end":1782.81},{"text":"the","start":1782.81,"end":1783.01},{"text":"work","start":1783.01,"end":1783.25},{"text":"that","start":1783.25,"end":1783.49},{"text":"you've","start":1783.49,"end":1783.77},{"text":"done","start":1783.77,"end":1783.97},{"text":"to","start":1783.97,"end":1784.33},{"text":"simplify","start":1784.33,"end":1784.85},{"text":"this","start":1784.85,"end":1785.17},{"text":"article","start":1785.17,"end":1785.53},{"text":"to","start":1786.81,"end":1786.97},{"text":"reflect","start":1786.97,"end":1787.37},{"text":"the","start":1787.37,"end":1787.57},{"text":"level","start":1787.57,"end":1787.81},{"text":"of","start":1787.81,"end":1788.17},{"text":"commitment","start":1788.17,"end":1788.81},{"text":"that","start":1788.81,"end":1789.01},{"text":"we","start":1789.01,"end":1789.21},{"text":"nevertheless","start":1789.21,"end":1789.85},{"text":"wish","start":1789.85,"end":1790.21},{"text":"to","start":1790.21,"end":1790.57},{"text":"see.","start":1790.57,"end":1790.97}]},{"text":"So there's a compromise that has to be struck and we think that we do agree with the wording as it stands currently.","start":1790.97,"end":1798.17,"topics":[],"words":[{"text":"So","start":1790.97,"end":1791.21},{"text":"there's","start":1791.21,"end":1791.61},{"text":"a","start":1792.01,"end":1792.29},{"text":"compromise","start":1792.29,"end":1792.89},{"text":"that","start":1792.89,"end":1793.09},{"text":"has","start":1793.09,"end":1793.25},{"text":"to","start":1793.25,"end":1793.37},{"text":"be","start":1793.37,"end":1793.53},{"text":"struck","start":1793.53,"end":1793.89},{"text":"and","start":1793.89,"end":1794.13},{"text":"we","start":1794.13,"end":1794.33},{"text":"think","start":1794.33,"end":1794.57},{"text":"that","start":1794.57,"end":1794.89},{"text":"we","start":1795.69,"end":1796.01},{"text":"do","start":1796.01,"end":1796.21},{"text":"agree","start":1796.21,"end":1796.45},{"text":"with","start":1796.45,"end":1796.69},{"text":"the","start":1796.69,"end":1796.81},{"text":"wording","start":1796.81,"end":1797.21},{"text":"as","start":1797.21,"end":1797.41},{"text":"it","start":1797.41,"end":1797.53},{"text":"stands","start":1797.53,"end":1797.85},{"text":"currently.","start":1797.85,"end":1798.17}]},{"text":"We'd also like to nevertheless support what Brazil said.","start":1799.69,"end":1803.37,"topics":[],"words":[{"text":"We'd","start":1799.69,"end":1800.13},{"text":"also","start":1800.13,"end":1800.37},{"text":"like","start":1800.37,"end":1800.61},{"text":"to","start":1800.61,"end":1800.81},{"text":"nevertheless","start":1800.81,"end":1801.37},{"text":"support","start":1801.37,"end":1801.65},{"text":"what","start":1801.65,"end":1801.97},{"text":"Brazil","start":1801.97,"end":1802.65},{"text":"said.","start":1803.05,"end":1803.37}]},{"text":"We are also committed to this issue in other fora and like Brazil said, the issue of progressivity is particularly important to us.","start":1803.37,"end":1817.39,"topics":[],"words":[{"text":"We","start":1803.37,"end":1803.57},{"text":"are","start":1803.57,"end":1803.77},{"text":"also","start":1803.77,"end":1804.09},{"text":"committed","start":1804.25,"end":1804.89},{"text":"to","start":1804.89,"end":1805.09},{"text":"this","start":1805.09,"end":1805.29},{"text":"issue","start":1805.29,"end":1805.57},{"text":"in","start":1805.57,"end":1805.81},{"text":"other","start":1805.81,"end":1806.05},{"text":"fora","start":1806.05,"end":1806.65},{"text":"and","start":1809.45,"end":1809.85},{"text":"like","start":1809.85,"end":1810.13},{"text":"Brazil","start":1810.13,"end":1810.73},{"text":"said,","start":1811.29,"end":1811.69},{"text":"the","start":1812.59,"end":1812.71},{"text":"issue","start":1812.71,"end":1812.91},{"text":"of","start":1812.91,"end":1813.23},{"text":"progressivity","start":1813.55,"end":1814.59},{"text":"is","start":1814.99,"end":1815.39},{"text":"particularly","start":1815.71,"end":1816.35},{"text":"important","start":1816.35,"end":1816.67},{"text":"to","start":1816.91,"end":1817.19},{"text":"us.","start":1817.19,"end":1817.39}]}]},{"sentences":[{"text":"It needs to be a progressive system that we are introducing so that there is a fair, efficient, effective tax system and so that the goals of the Convention are ultimately met so that appropriate domestic resources are mobilized.","start":1817.39,"end":1835.31,"topics":[],"words":[{"text":"It","start":1817.39,"end":1817.59},{"text":"needs","start":1817.59,"end":1817.75},{"text":"to","start":1817.75,"end":1817.87},{"text":"be","start":1817.87,"end":1817.95},{"text":"a","start":1817.95,"end":1818.07},{"text":"progressive","start":1818.07,"end":1818.71},{"text":"system","start":1818.71,"end":1819.07},{"text":"that","start":1819.23,"end":1819.51},{"text":"we","start":1819.51,"end":1819.67},{"text":"are","start":1819.67,"end":1819.91},{"text":"introducing","start":1819.91,"end":1820.59},{"text":"so","start":1821.07,"end":1821.35},{"text":"that","start":1821.35,"end":1821.51},{"text":"there","start":1821.51,"end":1821.67},{"text":"is","start":1821.67,"end":1821.91},{"text":"a","start":1821.91,"end":1822.23},{"text":"fair,","start":1822.23,"end":1822.59},{"text":"efficient,","start":1822.75,"end":1823.47},{"text":"effective","start":1823.63,"end":1824.51},{"text":"tax","start":1825.55,"end":1825.95},{"text":"system","start":1826.59,"end":1826.99},{"text":"and","start":1826.99,"end":1827.27},{"text":"so","start":1827.27,"end":1827.43},{"text":"that","start":1827.43,"end":1827.59},{"text":"the","start":1827.59,"end":1827.75},{"text":"goals","start":1827.75,"end":1828.11},{"text":"of","start":1828.19,"end":1828.47},{"text":"the","start":1828.47,"end":1828.63},{"text":"Convention","start":1828.63,"end":1829.19},{"text":"are","start":1829.19,"end":1829.35},{"text":"ultimately","start":1829.35,"end":1830.11},{"text":"met","start":1830.35,"end":1830.75},{"text":"so","start":1830.99,"end":1831.27},{"text":"that","start":1831.27,"end":1831.47},{"text":"appropriate","start":1831.47,"end":1832.03},{"text":"domestic","start":1832.51,"end":1833.19},{"text":"resources","start":1833.19,"end":1833.79},{"text":"are","start":1833.79,"end":1834.19},{"text":"mobilized.","start":1834.51,"end":1835.31}]},{"text":"Lastly, we think we need to ensure that we have definitions that work for all on the key terms.","start":1836.11,"end":1840.99,"topics":[],"words":[{"text":"Lastly,","start":1836.11,"end":1836.67},{"text":"we","start":1836.67,"end":1836.87},{"text":"think","start":1836.87,"end":1837.03},{"text":"we","start":1837.03,"end":1837.23},{"text":"need","start":1837.23,"end":1837.43},{"text":"to","start":1837.43,"end":1837.59},{"text":"ensure","start":1837.59,"end":1837.87},{"text":"that","start":1837.87,"end":1838.15},{"text":"we","start":1838.15,"end":1838.31},{"text":"have","start":1838.31,"end":1838.47},{"text":"definitions","start":1838.47,"end":1839.03},{"text":"that","start":1839.03,"end":1839.31},{"text":"work","start":1839.31,"end":1839.59},{"text":"for","start":1839.59,"end":1839.87},{"text":"all","start":1839.87,"end":1840.11},{"text":"on","start":1840.11,"end":1840.31},{"text":"the","start":1840.31,"end":1840.43},{"text":"key","start":1840.43,"end":1840.63},{"text":"terms.","start":1840.63,"end":1840.99}]},{"text":"Thank you.","start":1841.47,"end":1841.87,"topics":[],"words":[{"text":"Thank","start":1841.47,"end":1841.63},{"text":"you.","start":1841.63,"end":1841.87}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":19,"paragraphs":[{"sentences":[{"text":"Okay, thank you Sweden please and thank you.","start":1843.95,"end":1850.51,"topics":[],"words":[{"text":"Okay,","start":1843.95,"end":1844.51},{"text":"thank","start":1844.51,"end":1844.87},{"text":"you","start":1844.87,"end":1845.15},{"text":"Sweden","start":1845.39,"end":1846.03},{"text":"please","start":1846.03,"end":1846.35},{"text":"and","start":1849.79,"end":1850.11},{"text":"thank","start":1850.11,"end":1850.35},{"text":"you.","start":1850.35,"end":1850.51}]},{"text":"K.","start":1850.51,"end":1850.83,"topics":[],"words":[{"text":"K.","start":1850.51,"end":1850.83}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":20,"paragraphs":[{"sentences":[{"text":"Sweden also appreciate the hard work and efforts from from the CO leads and the Secretariat in redrafting this Article.","start":1851.63,"end":1857.07,"topics":[],"words":[{"text":"Sweden","start":1851.63,"end":1852.23},{"text":"also","start":1852.23,"end":1852.39},{"text":"appreciate","start":1852.39,"end":1852.71},{"text":"the","start":1852.71,"end":1852.91},{"text":"hard","start":1852.91,"end":1853.07},{"text":"work","start":1853.07,"end":1853.35},{"text":"and","start":1853.35,"end":1853.59},{"text":"efforts","start":1853.59,"end":1853.99},{"text":"from","start":1853.99,"end":1854.31},{"text":"from","start":1854.31,"end":1854.55},{"text":"the","start":1854.55,"end":1854.67},{"text":"CO","start":1854.67,"end":1854.83},{"text":"leads","start":1854.83,"end":1855.15},{"text":"and","start":1855.15,"end":1855.23},{"text":"the","start":1855.23,"end":1855.31},{"text":"Secretariat","start":1855.31,"end":1855.87},{"text":"in","start":1855.87,"end":1856.07},{"text":"redrafting","start":1856.07,"end":1856.63},{"text":"this","start":1856.63,"end":1856.79},{"text":"Article.","start":1856.79,"end":1857.07}]},{"text":"We reiterate that this commitment needs to be framed in more general terms and that the substantive provisions in this Article should be placed in a potential future Optional Protocol.","start":1858.03,"end":1868.11,"topics":[],"words":[{"text":"We","start":1858.03,"end":1858.31},{"text":"reiterate","start":1858.31,"end":1858.87},{"text":"that","start":1858.87,"end":1858.99},{"text":"this","start":1858.99,"end":1859.11},{"text":"commitment","start":1859.11,"end":1859.55},{"text":"needs","start":1859.55,"end":1859.75},{"text":"to","start":1859.75,"end":1859.87},{"text":"be","start":1859.87,"end":1860.07},{"text":"framed","start":1860.07,"end":1860.47},{"text":"in","start":1860.47,"end":1860.75},{"text":"more","start":1861.23,"end":1861.51},{"text":"general","start":1861.51,"end":1861.75},{"text":"terms","start":1861.75,"end":1862.07},{"text":"and","start":1862.07,"end":1862.27},{"text":"that","start":1862.27,"end":1862.39},{"text":"the","start":1862.39,"end":1862.55},{"text":"substantive","start":1862.55,"end":1863.07},{"text":"provisions","start":1863.07,"end":1863.55},{"text":"in","start":1863.55,"end":1863.67},{"text":"this","start":1863.67,"end":1863.83},{"text":"Article","start":1863.83,"end":1864.11},{"text":"should","start":1864.11,"end":1864.39},{"text":"be","start":1864.39,"end":1864.55},{"text":"placed","start":1864.55,"end":1864.83},{"text":"in","start":1864.83,"end":1864.95},{"text":"a","start":1864.95,"end":1865.15},{"text":"potential","start":1865.15,"end":1865.63},{"text":"future","start":1866.03,"end":1866.43},{"text":"Optional","start":1866.99,"end":1867.47},{"text":"Protocol.","start":1867.47,"end":1868.11}]},{"text":"From our perspective, the formulations included under the scope of high net worth individuals would have to focus more on the exchange of experiences and or best practices in this area as well as ensuring capacity building related to national income tax systems.","start":1869.12,"end":1883.76,"topics":[],"words":[{"text":"From","start":1869.12,"end":1869.28},{"text":"our","start":1869.28,"end":1869.48},{"text":"perspective,","start":1869.48,"end":1870.04},{"text":"the","start":1870.04,"end":1870.28},{"text":"formulations","start":1870.28,"end":1871.04},{"text":"included","start":1871.12,"end":1871.68},{"text":"under","start":1871.68,"end":1871.88},{"text":"the","start":1871.88,"end":1872},{"text":"scope","start":1872,"end":1872.24},{"text":"of","start":1872.24,"end":1872.36},{"text":"high","start":1872.36,"end":1872.52},{"text":"net","start":1872.52,"end":1872.68},{"text":"worth","start":1872.68,"end":1872.92},{"text":"individuals","start":1872.92,"end":1873.44},{"text":"would","start":1873.44,"end":1873.64},{"text":"have","start":1873.64,"end":1873.8},{"text":"to","start":1873.8,"end":1873.96},{"text":"focus","start":1873.96,"end":1874.2},{"text":"more","start":1874.2,"end":1874.48},{"text":"on","start":1874.48,"end":1874.72},{"text":"the","start":1874.72,"end":1874.92},{"text":"exchange","start":1874.92,"end":1875.44},{"text":"of","start":1875.44,"end":1875.68},{"text":"experiences","start":1875.68,"end":1876.48},{"text":"and","start":1876.88,"end":1877.2},{"text":"or","start":1877.2,"end":1877.52},{"text":"best","start":1877.52,"end":1877.84},{"text":"practices","start":1877.84,"end":1878.4},{"text":"in","start":1878.72,"end":1879},{"text":"this","start":1879,"end":1879.2},{"text":"area","start":1879.2,"end":1879.52},{"text":"as","start":1879.6,"end":1879.92},{"text":"well","start":1879.92,"end":1880.12},{"text":"as","start":1880.12,"end":1880.28},{"text":"ensuring","start":1880.28,"end":1880.68},{"text":"capacity","start":1880.68,"end":1881.2},{"text":"building","start":1881.2,"end":1881.48},{"text":"related","start":1881.48,"end":1881.8},{"text":"to","start":1881.8,"end":1882.04},{"text":"national","start":1882.04,"end":1882.32},{"text":"income","start":1882.32,"end":1882.8},{"text":"tax","start":1882.8,"end":1883.12},{"text":"systems.","start":1883.12,"end":1883.76}]},{"text":"As mentioned during earlier sessions, Sweden would prefer formulations closer aligned with the Sevilla commitment and specifically paragraph 27e where which highlights the need to enhance efforts to address tax evasion and avoidance by high net worth individuals and ensure their effective taxation supported by international cooperation while respecting national sovereignty.","start":1884.88,"end":1906.65,"topics":[],"words":[{"text":"As","start":1884.88,"end":1885.2},{"text":"mentioned","start":1885.2,"end":1885.56},{"text":"during","start":1885.56,"end":1885.84},{"text":"earlier","start":1885.84,"end":1886.24},{"text":"sessions,","start":1886.24,"end":1886.72},{"text":"Sweden","start":1886.8,"end":1887.32},{"text":"would","start":1887.32,"end":1887.48},{"text":"prefer","start":1887.48,"end":1887.8},{"text":"formulations","start":1887.8,"end":1888.64},{"text":"closer","start":1888.72,"end":1889.24},{"text":"aligned","start":1889.24,"end":1889.6},{"text":"with","start":1889.6,"end":1889.68},{"text":"the","start":1889.68,"end":1889.8},{"text":"Sevilla","start":1889.8,"end":1890.28},{"text":"commitment","start":1890.28,"end":1890.72},{"text":"and","start":1890.88,"end":1891.2},{"text":"specifically","start":1891.2,"end":1891.68},{"text":"paragraph","start":1891.68,"end":1892.2},{"text":"27e","start":1892.2,"end":1893.04},{"text":"where","start":1893.44,"end":1893.7},{"text":"which","start":1893.77,"end":1893.97},{"text":"highlights","start":1893.97,"end":1894.49},{"text":"the","start":1894.49,"end":1894.61},{"text":"need","start":1894.61,"end":1894.77},{"text":"to","start":1894.77,"end":1894.97},{"text":"enhance","start":1894.97,"end":1895.41},{"text":"efforts","start":1895.41,"end":1895.81},{"text":"to","start":1895.81,"end":1896.01},{"text":"address","start":1896.01,"end":1896.25},{"text":"tax","start":1896.25,"end":1896.53},{"text":"evasion","start":1896.53,"end":1897.13},{"text":"and","start":1897.29,"end":1897.57},{"text":"avoidance","start":1897.57,"end":1898.09},{"text":"by","start":1898.09,"end":1898.29},{"text":"high","start":1898.29,"end":1898.45},{"text":"net","start":1898.45,"end":1898.61},{"text":"worth","start":1898.61,"end":1898.85},{"text":"individuals","start":1898.85,"end":1899.49},{"text":"and","start":1899.49,"end":1899.81},{"text":"ensure","start":1899.81,"end":1900.13},{"text":"their","start":1900.13,"end":1900.41},{"text":"effective","start":1900.41,"end":1900.85},{"text":"taxation","start":1900.85,"end":1901.45},{"text":"supported","start":1901.85,"end":1902.37},{"text":"by","start":1902.37,"end":1902.53},{"text":"international","start":1902.53,"end":1902.81},{"text":"cooperation","start":1902.89,"end":1903.53},{"text":"while","start":1903.61,"end":1903.93},{"text":"respecting","start":1903.93,"end":1904.49},{"text":"national","start":1904.49,"end":1904.89},{"text":"sovereignty.","start":1905.93,"end":1906.65}]}]}],"speaker":{"name":null,"affiliation":"SWE","affiliation_full":"Sweden","group":null,"function":"Representative"}},{"statement_number":21,"paragraphs":[{"sentences":[{"text":"And it's essential that the national sovereignty in tax matter is reflected in this text as raised by other delegations as well as that potential duplication of work is avoided.","start":1907.61,"end":1919.37,"topics":[],"words":[{"text":"And","start":1907.61,"end":1907.93},{"text":"it's","start":1907.93,"end":1908.29},{"text":"essential","start":1908.29,"end":1908.73},{"text":"that","start":1908.73,"end":1908.97},{"text":"the","start":1908.97,"end":1909.17},{"text":"national","start":1909.17,"end":1909.45},{"text":"sovereignty","start":1909.609,"end":1910.21},{"text":"in","start":1910.21,"end":1910.45},{"text":"tax","start":1910.45,"end":1910.73},{"text":"matter","start":1910.73,"end":1911.13},{"text":"is","start":1911.21,"end":1911.57},{"text":"reflected","start":1911.57,"end":1912.09},{"text":"in","start":1912.09,"end":1912.21},{"text":"this","start":1912.21,"end":1912.37},{"text":"text","start":1912.37,"end":1912.73},{"text":"as","start":1912.97,"end":1913.25},{"text":"raised","start":1913.25,"end":1913.49},{"text":"by","start":1913.49,"end":1913.65},{"text":"other","start":1913.65,"end":1913.85},{"text":"delegations","start":1913.85,"end":1914.49},{"text":"as","start":1915.93,"end":1916.21},{"text":"well","start":1916.21,"end":1916.37},{"text":"as","start":1916.37,"end":1916.65},{"text":"that","start":1916.97,"end":1917.25},{"text":"potential","start":1917.25,"end":1917.61},{"text":"duplication","start":1917.61,"end":1918.13},{"text":"of","start":1918.13,"end":1918.29},{"text":"work","start":1918.29,"end":1918.57},{"text":"is","start":1918.65,"end":1918.93},{"text":"avoided.","start":1918.93,"end":1919.37}]},{"text":"That said, we thank the delegation of Norway for putting forward specific adjustments that we could consider as a basis for further language, proposals and edits to bring the text closer to this objective.","start":1920.21,"end":1931.65,"topics":[],"words":[{"text":"That","start":1920.21,"end":1920.37},{"text":"said,","start":1920.37,"end":1920.69},{"text":"we","start":1921.01,"end":1921.37},{"text":"thank","start":1921.37,"end":1921.73},{"text":"the","start":1921.73,"end":1921.97},{"text":"delegation","start":1921.97,"end":1922.49},{"text":"of","start":1922.49,"end":1922.61},{"text":"Norway","start":1922.61,"end":1922.93},{"text":"for","start":1922.93,"end":1923.17},{"text":"putting","start":1923.17,"end":1923.37},{"text":"forward","start":1923.37,"end":1923.65},{"text":"specific","start":1923.65,"end":1924.13},{"text":"adjustments","start":1924.13,"end":1924.77},{"text":"that","start":1925.09,"end":1925.41},{"text":"we","start":1925.41,"end":1925.61},{"text":"could","start":1925.61,"end":1925.81},{"text":"consider","start":1925.81,"end":1926.09},{"text":"as","start":1926.09,"end":1926.37},{"text":"a","start":1926.37,"end":1926.53},{"text":"basis","start":1926.53,"end":1926.85},{"text":"for","start":1926.85,"end":1927.17},{"text":"further","start":1927.41,"end":1927.77},{"text":"language,","start":1927.77,"end":1928.21},{"text":"proposals","start":1928.21,"end":1928.69},{"text":"and","start":1928.69,"end":1928.89},{"text":"edits","start":1928.89,"end":1929.29},{"text":"to","start":1929.29,"end":1929.53},{"text":"bring","start":1929.53,"end":1929.69},{"text":"the","start":1929.69,"end":1929.81},{"text":"text","start":1929.81,"end":1930.09},{"text":"closer","start":1930.09,"end":1930.49},{"text":"to","start":1930.49,"end":1930.65},{"text":"this","start":1930.65,"end":1930.93},{"text":"objective.","start":1930.93,"end":1931.65}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":22,"paragraphs":[{"sentences":[{"text":"Thank you, thank you.","start":1931.73,"end":1934.69,"topics":[],"words":[{"text":"Thank","start":1931.73,"end":1932.05},{"text":"you,","start":1932.05,"end":1932.29},{"text":"thank","start":1934.13,"end":1934.49},{"text":"you.","start":1934.49,"end":1934.69}]},{"text":"Sweden, Mexico, please.","start":1934.69,"end":1937.41,"topics":[],"words":[{"text":"Sweden,","start":1934.69,"end":1935.25},{"text":"Mexico,","start":1936.53,"end":1937.09},{"text":"please.","start":1937.09,"end":1937.41}]},{"text":"Thank you very much.","start":1938.93,"end":1939.81,"topics":[],"words":[{"text":"Thank","start":1938.93,"end":1939.25},{"text":"you","start":1939.25,"end":1939.37},{"text":"very","start":1939.37,"end":1939.53},{"text":"much.","start":1939.53,"end":1939.81}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":23,"paragraphs":[{"sentences":[{"text":"Dear colleague, my colleagues, sorry for being absent on the phone discussion on Article 5 in the morning.","start":1939.97,"end":1945.01,"topics":[],"words":[{"text":"Dear","start":1939.97,"end":1940.37},{"text":"colleague,","start":1940.37,"end":1940.89},{"text":"my","start":1940.89,"end":1941.17},{"text":"colleagues,","start":1941.17,"end":1941.73},{"text":"sorry","start":1941.97,"end":1942.33},{"text":"for","start":1942.33,"end":1942.45},{"text":"being","start":1942.45,"end":1942.61},{"text":"absent","start":1942.61,"end":1942.93},{"text":"on","start":1942.93,"end":1943.01},{"text":"the","start":1943.01,"end":1943.13},{"text":"phone","start":1943.13,"end":1943.37},{"text":"discussion","start":1943.37,"end":1943.77},{"text":"on","start":1943.77,"end":1943.93},{"text":"Article","start":1943.93,"end":1944.17},{"text":"5","start":1944.17,"end":1944.45},{"text":"in","start":1944.45,"end":1944.61},{"text":"the","start":1944.61,"end":1944.73},{"text":"morning.","start":1944.73,"end":1945.01}]},{"text":"So I'm sure you solved it.","start":1945.28,"end":1946.56,"topics":[],"words":[{"text":"So","start":1945.28,"end":1945.44},{"text":"I'm","start":1945.44,"end":1945.68},{"text":"sure","start":1945.68,"end":1945.8},{"text":"you","start":1945.8,"end":1945.96},{"text":"solved","start":1945.96,"end":1946.24},{"text":"it.","start":1946.24,"end":1946.56}]},{"text":"On Article 6, just want to go and say that maybe some of the collection of ideas that have been put forward, I think that Maybe in Article 6 we're talking about the definition of what a high net worth individual is, but maybe we should be talking about the criteria to define high net worth individuals as defined by the convention, but also applicable to each country's definition of their tax system and their brackets.","start":1947.2,"end":1970.36,"topics":[],"words":[{"text":"On","start":1947.2,"end":1947.48},{"text":"Article","start":1947.48,"end":1947.76},{"text":"6,","start":1947.76,"end":1948.16},{"text":"just","start":1949.04,"end":1949.32},{"text":"want","start":1949.32,"end":1949.48},{"text":"to","start":1949.48,"end":1949.6},{"text":"go","start":1949.6,"end":1949.72},{"text":"and","start":1949.72,"end":1949.92},{"text":"say","start":1949.92,"end":1950.12},{"text":"that","start":1950.12,"end":1950.28},{"text":"maybe","start":1950.28,"end":1950.56},{"text":"some","start":1950.56,"end":1950.76},{"text":"of","start":1950.76,"end":1950.88},{"text":"the","start":1950.88,"end":1951},{"text":"collection","start":1951,"end":1951.4},{"text":"of","start":1951.4,"end":1951.56},{"text":"ideas","start":1951.56,"end":1951.88},{"text":"that","start":1951.88,"end":1952.04},{"text":"have","start":1952.04,"end":1952.2},{"text":"been","start":1952.2,"end":1952.36},{"text":"put","start":1952.36,"end":1952.56},{"text":"forward,","start":1952.56,"end":1952.88},{"text":"I","start":1954,"end":1954.28},{"text":"think","start":1954.28,"end":1954.44},{"text":"that","start":1954.44,"end":1954.72},{"text":"Maybe","start":1954.88,"end":1955.32},{"text":"in","start":1955.32,"end":1955.48},{"text":"Article","start":1955.48,"end":1955.72},{"text":"6","start":1955.72,"end":1956},{"text":"we're","start":1956,"end":1956.24},{"text":"talking","start":1956.24,"end":1956.4},{"text":"about","start":1956.4,"end":1956.52},{"text":"the","start":1956.52,"end":1956.68},{"text":"definition","start":1956.68,"end":1957.2},{"text":"of","start":1957.28,"end":1957.68},{"text":"what","start":1957.76,"end":1958.08},{"text":"a","start":1958.08,"end":1958.24},{"text":"high","start":1958.24,"end":1958.36},{"text":"net","start":1958.36,"end":1958.52},{"text":"worth","start":1958.52,"end":1958.76},{"text":"individual","start":1958.76,"end":1959.16},{"text":"is,","start":1959.16,"end":1959.32},{"text":"but","start":1959.32,"end":1959.48},{"text":"maybe","start":1959.48,"end":1959.72},{"text":"we","start":1959.72,"end":1959.84},{"text":"should","start":1959.84,"end":1959.96},{"text":"be","start":1959.96,"end":1960.12},{"text":"talking","start":1960.12,"end":1960.36},{"text":"about","start":1960.36,"end":1960.64},{"text":"the","start":1960.8,"end":1961.159},{"text":"criteria","start":1961.159,"end":1961.76},{"text":"to","start":1961.76,"end":1961.96},{"text":"define","start":1961.96,"end":1962.48},{"text":"high","start":1962.8,"end":1963.12},{"text":"net","start":1963.12,"end":1963.32},{"text":"worth","start":1963.32,"end":1963.56},{"text":"individuals","start":1963.56,"end":1964.04},{"text":"as","start":1964.04,"end":1964.24},{"text":"defined","start":1964.24,"end":1964.56},{"text":"by","start":1964.56,"end":1964.72},{"text":"the","start":1964.72,"end":1964.84},{"text":"convention,","start":1964.84,"end":1965.44},{"text":"but","start":1965.6,"end":1965.88},{"text":"also","start":1965.88,"end":1966.16},{"text":"applicable","start":1966.16,"end":1966.88},{"text":"to","start":1967.04,"end":1967.32},{"text":"each","start":1967.32,"end":1967.52},{"text":"country's","start":1967.52,"end":1968.16},{"text":"definition","start":1968.24,"end":1968.76},{"text":"of","start":1968.76,"end":1968.92},{"text":"their","start":1968.92,"end":1969.12},{"text":"tax","start":1969.12,"end":1969.36},{"text":"system","start":1969.36,"end":1969.6},{"text":"and","start":1969.6,"end":1969.8},{"text":"their","start":1969.8,"end":1969.96},{"text":"brackets.","start":1969.96,"end":1970.36}]},{"text":"Because as some colleagues have said, you know, we can talk about coordinated approaches to ensure effective taxation of high net worth individuals, but in country A, you know, the bracket might be very different, that we're targeting the wrong type of people or the wrong kind of people that we're looking for.","start":1970.36,"end":1987.25,"topics":[],"words":[{"text":"Because","start":1970.36,"end":1970.72},{"text":"as","start":1971.21,"end":1971.37},{"text":"some","start":1971.37,"end":1971.69},{"text":"colleagues","start":1971.69,"end":1972.21},{"text":"have","start":1972.21,"end":1972.37},{"text":"said,","start":1972.37,"end":1972.53},{"text":"you","start":1972.53,"end":1972.69},{"text":"know,","start":1972.69,"end":1972.97},{"text":"we","start":1973.53,"end":1973.81},{"text":"can","start":1973.81,"end":1973.97},{"text":"talk","start":1973.97,"end":1974.13},{"text":"about","start":1974.13,"end":1974.37},{"text":"coordinated","start":1974.37,"end":1974.93},{"text":"approaches","start":1974.93,"end":1975.33},{"text":"to","start":1975.33,"end":1975.61},{"text":"ensure","start":1976.57,"end":1976.93},{"text":"effective","start":1976.93,"end":1977.33},{"text":"taxation","start":1977.33,"end":1977.73},{"text":"of","start":1977.73,"end":1977.89},{"text":"high","start":1977.89,"end":1978.05},{"text":"net","start":1978.05,"end":1978.21},{"text":"worth","start":1978.21,"end":1978.45},{"text":"individuals,","start":1978.45,"end":1979.01},{"text":"but","start":1979.01,"end":1979.29},{"text":"in","start":1979.45,"end":1979.85},{"text":"country","start":1979.93,"end":1980.29},{"text":"A,","start":1980.29,"end":1980.61},{"text":"you","start":1980.61,"end":1980.85},{"text":"know,","start":1980.85,"end":1980.97},{"text":"the","start":1980.97,"end":1981.09},{"text":"bracket","start":1981.09,"end":1981.45},{"text":"might","start":1981.45,"end":1981.77},{"text":"be","start":1982.01,"end":1982.33},{"text":"very","start":1982.33,"end":1982.53},{"text":"different,","start":1982.53,"end":1982.77},{"text":"that","start":1982.77,"end":1983.05},{"text":"we're","start":1983.05,"end":1983.53},{"text":"targeting","start":1983.53,"end":1984.09},{"text":"the","start":1984.09,"end":1984.29},{"text":"wrong","start":1984.29,"end":1984.49},{"text":"type","start":1984.49,"end":1984.69},{"text":"of","start":1984.69,"end":1984.81},{"text":"people","start":1984.81,"end":1985.05},{"text":"or","start":1985.13,"end":1985.41},{"text":"the","start":1985.41,"end":1985.53},{"text":"wrong","start":1985.53,"end":1985.73},{"text":"kind","start":1985.73,"end":1985.89},{"text":"of","start":1985.89,"end":1986.01},{"text":"people","start":1986.01,"end":1986.17},{"text":"that","start":1986.17,"end":1986.49},{"text":"we're","start":1986.57,"end":1986.89},{"text":"looking","start":1986.89,"end":1987.049},{"text":"for.","start":1987.049,"end":1987.25}]},{"text":"And as you said, this doesn't go to any specific taxpayer.","start":1987.25,"end":1990.17,"topics":[],"words":[{"text":"And","start":1987.25,"end":1987.53},{"text":"as","start":1987.77,"end":1988.05},{"text":"you","start":1988.05,"end":1988.21},{"text":"said,","start":1988.21,"end":1988.37},{"text":"this","start":1988.37,"end":1988.53},{"text":"doesn't","start":1988.53,"end":1988.81},{"text":"go","start":1988.81,"end":1988.93},{"text":"to","start":1988.93,"end":1989.05},{"text":"any","start":1989.05,"end":1989.21},{"text":"specific","start":1989.21,"end":1989.53},{"text":"taxpayer.","start":1989.53,"end":1990.17}]}]},{"sentences":[{"text":"But I think at the end of the day we should at least be specific here, even though the convention needs to be brought.","start":1990.17,"end":1998.01,"topics":[],"words":[{"text":"But","start":1990.17,"end":1990.29},{"text":"I","start":1990.29,"end":1990.41},{"text":"think","start":1990.41,"end":1990.65},{"text":"at","start":1991.29,"end":1991.57},{"text":"the","start":1991.57,"end":1991.73},{"text":"end","start":1991.73,"end":1991.85},{"text":"of","start":1991.85,"end":1991.97},{"text":"the","start":1991.97,"end":1992.09},{"text":"day","start":1992.09,"end":1992.33},{"text":"we","start":1992.89,"end":1993.29},{"text":"should","start":1993.37,"end":1993.77},{"text":"at","start":1994.09,"end":1994.37},{"text":"least","start":1994.37,"end":1994.53},{"text":"be","start":1994.53,"end":1994.77},{"text":"specific","start":1994.77,"end":1995.29},{"text":"here,","start":1995.29,"end":1995.61},{"text":"even","start":1996.41,"end":1996.73},{"text":"though","start":1996.73,"end":1996.93},{"text":"the","start":1996.93,"end":1997.09},{"text":"convention","start":1997.09,"end":1997.49},{"text":"needs","start":1997.49,"end":1997.65},{"text":"to","start":1997.65,"end":1997.77},{"text":"be","start":1997.77,"end":1997.85},{"text":"brought.","start":1997.85,"end":1998.01}]},{"text":"But there are some elements that could benefit from specificity.","start":1998.01,"end":2001.37,"topics":[],"words":[{"text":"But","start":1998.01,"end":1998.13},{"text":"there","start":1998.13,"end":1998.25},{"text":"are","start":1998.25,"end":1998.37},{"text":"some","start":1998.37,"end":1998.49},{"text":"elements","start":1998.49,"end":1998.73},{"text":"that","start":1998.73,"end":1998.93},{"text":"could","start":1998.93,"end":1999.21},{"text":"benefit","start":1999.93,"end":2000.33},{"text":"from","start":2000.33,"end":2000.57},{"text":"specificity.","start":2000.57,"end":2001.37}]},{"text":"So maybe a suggestion of ours would be that Article 6 starts with the definition of the criteria and then we go into the three paragraphs and maybe here I know that this on paragraph 1 is the first time, at least in my memory that we talk about detecting, deterring and preventing tax avoidance innovation.","start":2001.85,"end":2021.69,"topics":[],"words":[{"text":"So","start":2001.85,"end":2002.09},{"text":"maybe","start":2002.09,"end":2002.41},{"text":"a","start":2002.49,"end":2002.77},{"text":"suggestion","start":2002.77,"end":2003.17},{"text":"of","start":2003.17,"end":2003.33},{"text":"ours","start":2003.33,"end":2003.57},{"text":"would","start":2003.57,"end":2003.69},{"text":"be","start":2003.69,"end":2003.81},{"text":"that","start":2003.81,"end":2004.09},{"text":"Article","start":2004.57,"end":2004.97},{"text":"6","start":2004.97,"end":2005.33},{"text":"starts","start":2005.33,"end":2005.73},{"text":"with","start":2005.73,"end":2005.93},{"text":"the","start":2005.93,"end":2006.25},{"text":"definition","start":2006.57,"end":2007.01},{"text":"of","start":2007.01,"end":2007.13},{"text":"the","start":2007.13,"end":2007.25},{"text":"criteria","start":2007.25,"end":2007.93},{"text":"and","start":2008.01,"end":2008.29},{"text":"then","start":2008.29,"end":2008.45},{"text":"we","start":2008.45,"end":2008.57},{"text":"go","start":2008.57,"end":2008.73},{"text":"into","start":2008.73,"end":2008.97},{"text":"the","start":2008.97,"end":2009.21},{"text":"three","start":2009.21,"end":2009.53},{"text":"paragraphs","start":2011.37,"end":2012.25},{"text":"and","start":2012.57,"end":2012.85},{"text":"maybe","start":2012.85,"end":2013.09},{"text":"here","start":2013.09,"end":2013.29},{"text":"I","start":2013.29,"end":2013.49},{"text":"know","start":2013.49,"end":2013.65},{"text":"that","start":2013.65,"end":2013.81},{"text":"this","start":2013.81,"end":2014.05},{"text":"on","start":2014.05,"end":2014.33},{"text":"paragraph","start":2014.33,"end":2014.77},{"text":"1","start":2014.77,"end":2014.93},{"text":"is","start":2014.93,"end":2015.09},{"text":"the","start":2015.09,"end":2015.289},{"text":"first","start":2015.289,"end":2015.53},{"text":"time,","start":2015.53,"end":2015.85},{"text":"at","start":2016.25,"end":2016.53},{"text":"least","start":2016.53,"end":2016.81},{"text":"in","start":2017.05,"end":2017.37},{"text":"my","start":2017.37,"end":2017.61},{"text":"memory","start":2017.61,"end":2017.97},{"text":"that","start":2017.97,"end":2018.09},{"text":"we","start":2018.09,"end":2018.21},{"text":"talk","start":2018.21,"end":2018.37},{"text":"about","start":2018.37,"end":2018.61},{"text":"detecting,","start":2018.61,"end":2019.01},{"text":"deterring","start":2019.01,"end":2019.53},{"text":"and","start":2019.53,"end":2019.69},{"text":"preventing","start":2019.69,"end":2020.05},{"text":"tax","start":2020.05,"end":2020.33},{"text":"avoidance","start":2020.49,"end":2021.05},{"text":"innovation.","start":2021.05,"end":2021.69}]},{"text":"But I'm sure that this is something that we want, that we want in the convention itself.","start":2021.93,"end":2025.93,"topics":[],"words":[{"text":"But","start":2021.93,"end":2022.21},{"text":"I'm","start":2022.21,"end":2022.41},{"text":"sure","start":2022.41,"end":2022.53},{"text":"that","start":2022.53,"end":2022.69},{"text":"this","start":2022.69,"end":2022.85},{"text":"is","start":2022.85,"end":2022.97},{"text":"something","start":2022.97,"end":2023.13},{"text":"that","start":2023.13,"end":2023.33},{"text":"we","start":2023.33,"end":2023.49},{"text":"want,","start":2023.49,"end":2023.77},{"text":"that","start":2024.17,"end":2024.49},{"text":"we","start":2024.49,"end":2024.69},{"text":"want","start":2024.69,"end":2024.89},{"text":"in","start":2024.89,"end":2025.09},{"text":"the","start":2025.09,"end":2025.25},{"text":"convention","start":2025.25,"end":2025.65},{"text":"itself.","start":2025.65,"end":2025.93}]},{"text":"Not only, not only just applicable to high net worth individuals.","start":2025.93,"end":2029.17,"topics":[],"words":[{"text":"Not","start":2025.93,"end":2026.13},{"text":"only,","start":2026.13,"end":2026.41},{"text":"not","start":2027.13,"end":2027.25},{"text":"only","start":2027.25,"end":2027.45},{"text":"just","start":2027.45,"end":2027.65},{"text":"applicable","start":2027.65,"end":2028.05},{"text":"to","start":2028.05,"end":2028.21},{"text":"high","start":2028.21,"end":2028.37},{"text":"net","start":2028.37,"end":2028.53},{"text":"worth","start":2028.53,"end":2028.73},{"text":"individuals.","start":2028.73,"end":2029.17}]}]},{"sentences":[{"text":"So maybe saying particularly into and if you want to put resident and non resident high net worth individuals to make it a little bit more specific and talk about the cross border element, we should be fine with that.","start":2029.17,"end":2041.37,"topics":[],"words":[{"text":"So","start":2029.17,"end":2029.33},{"text":"maybe","start":2029.33,"end":2029.53},{"text":"saying","start":2029.53,"end":2029.77},{"text":"particularly","start":2029.77,"end":2030.57},{"text":"into","start":2030.97,"end":2031.37},{"text":"and","start":2031.85,"end":2032.17},{"text":"if","start":2032.17,"end":2032.37},{"text":"you","start":2032.37,"end":2032.53},{"text":"want","start":2032.53,"end":2032.69},{"text":"to","start":2032.69,"end":2032.85},{"text":"put","start":2032.85,"end":2033.01},{"text":"resident","start":2033.01,"end":2033.37},{"text":"and","start":2033.37,"end":2033.57},{"text":"non","start":2033.57,"end":2033.73},{"text":"resident","start":2033.73,"end":2034.17},{"text":"high","start":2034.33,"end":2034.61},{"text":"net","start":2034.61,"end":2034.77},{"text":"worth","start":2034.77,"end":2035.01},{"text":"individuals","start":2035.01,"end":2035.49},{"text":"to","start":2035.49,"end":2035.61},{"text":"make","start":2035.61,"end":2035.73},{"text":"it","start":2035.73,"end":2035.85},{"text":"a","start":2035.85,"end":2035.97},{"text":"little","start":2035.97,"end":2036.13},{"text":"bit","start":2036.13,"end":2036.29},{"text":"more","start":2036.29,"end":2036.45},{"text":"specific","start":2036.45,"end":2036.81},{"text":"and","start":2036.81,"end":2037.13},{"text":"talk","start":2037.37,"end":2037.69},{"text":"about","start":2037.69,"end":2038.01},{"text":"the","start":2038.41,"end":2038.69},{"text":"cross","start":2038.69,"end":2038.93},{"text":"border","start":2038.93,"end":2039.29},{"text":"element,","start":2039.69,"end":2040.17},{"text":"we","start":2040.17,"end":2040.37},{"text":"should","start":2040.37,"end":2040.53},{"text":"be","start":2040.53,"end":2040.69},{"text":"fine","start":2040.69,"end":2040.93},{"text":"with","start":2040.93,"end":2041.09},{"text":"that.","start":2041.09,"end":2041.37}]},{"text":"Then on two, I think that my colleague from Sweden said it best, maybe it's the second committee in US but I think that we do think that maybe best practices and experience experiences would make much more sense.","start":2041.61,"end":2054.34,"topics":[],"words":[{"text":"Then","start":2041.61,"end":2041.93},{"text":"on","start":2041.93,"end":2042.21},{"text":"two,","start":2042.21,"end":2042.57},{"text":"I","start":2042.97,"end":2043.25},{"text":"think","start":2043.25,"end":2043.41},{"text":"that","start":2043.41,"end":2043.69},{"text":"my","start":2043.77,"end":2044.17},{"text":"colleague","start":2044.25,"end":2044.81},{"text":"from","start":2045.29,"end":2045.65},{"text":"Sweden","start":2045.65,"end":2046.17},{"text":"said","start":2046.17,"end":2046.37},{"text":"it","start":2046.37,"end":2046.53},{"text":"best,","start":2046.53,"end":2046.81},{"text":"maybe","start":2047.29,"end":2047.65},{"text":"it's","start":2047.65,"end":2047.85},{"text":"the","start":2047.85,"end":2047.97},{"text":"second","start":2047.97,"end":2048.17},{"text":"committee","start":2048.17,"end":2048.45},{"text":"in","start":2048.45,"end":2048.69},{"text":"US","start":2048.69,"end":2048.89},{"text":"but","start":2048.89,"end":2049.09},{"text":"I","start":2049.09,"end":2049.25},{"text":"think","start":2049.25,"end":2049.41},{"text":"that","start":2049.41,"end":2049.69},{"text":"we","start":2050.17,"end":2050.45},{"text":"do","start":2050.45,"end":2050.69},{"text":"think","start":2050.69,"end":2050.93},{"text":"that","start":2050.93,"end":2051.09},{"text":"maybe","start":2051.09,"end":2051.33},{"text":"best","start":2051.33,"end":2051.49},{"text":"practices","start":2051.49,"end":2051.93},{"text":"and","start":2051.93,"end":2052.13},{"text":"experience","start":2052.13,"end":2052.41},{"text":"experiences","start":2052.5,"end":2052.98},{"text":"would","start":2052.98,"end":2053.18},{"text":"make","start":2053.18,"end":2053.38},{"text":"much","start":2053.38,"end":2053.62},{"text":"more","start":2053.62,"end":2053.9},{"text":"sense.","start":2053.9,"end":2054.34}]},{"text":"I know that you use the example of if you go into town and there's a roadblock, you're going to get information to go elsewhere.","start":2054.58,"end":2060.54,"topics":[],"words":[{"text":"I","start":2054.58,"end":2054.86},{"text":"know","start":2054.86,"end":2055.02},{"text":"that","start":2055.02,"end":2055.18},{"text":"you","start":2055.18,"end":2055.46},{"text":"use","start":2055.7,"end":2056.02},{"text":"the","start":2056.02,"end":2056.18},{"text":"example","start":2056.18,"end":2056.5},{"text":"of","start":2056.5,"end":2056.7},{"text":"if","start":2056.7,"end":2056.86},{"text":"you","start":2056.86,"end":2057.14},{"text":"go","start":2057.54,"end":2057.82},{"text":"into","start":2057.82,"end":2058.02},{"text":"town","start":2058.02,"end":2058.26},{"text":"and","start":2058.26,"end":2058.42},{"text":"there's","start":2058.42,"end":2058.62},{"text":"a","start":2058.62,"end":2058.74},{"text":"roadblock,","start":2058.74,"end":2059.06},{"text":"you're","start":2059.06,"end":2059.22},{"text":"going","start":2059.22,"end":2059.3},{"text":"to","start":2059.3,"end":2059.38},{"text":"get","start":2059.38,"end":2059.5},{"text":"information","start":2059.5,"end":2059.78},{"text":"to","start":2059.78,"end":2060.02},{"text":"go","start":2060.02,"end":2060.14},{"text":"elsewhere.","start":2060.14,"end":2060.54}]},{"text":"But I think that also applies to making sure that countries communicate what are these strategies and not necessarily be those based on data and statistics or information that is sensitive, even though that some countries might already have agreements that allow them to do so in exchange in bilaterals or multilateral settings.","start":2060.54,"end":2078.43,"topics":[],"words":[{"text":"But","start":2060.54,"end":2060.7},{"text":"I","start":2060.7,"end":2060.82},{"text":"think","start":2060.82,"end":2060.94},{"text":"that","start":2060.94,"end":2061.1},{"text":"also","start":2061.1,"end":2061.26},{"text":"applies","start":2061.26,"end":2061.7},{"text":"to","start":2062.02,"end":2062.42},{"text":"making","start":2063.06,"end":2063.38},{"text":"sure","start":2063.38,"end":2063.58},{"text":"that","start":2063.58,"end":2063.74},{"text":"countries","start":2063.74,"end":2064.02},{"text":"communicate","start":2064.02,"end":2064.66},{"text":"what","start":2064.9,"end":2065.18},{"text":"are","start":2065.18,"end":2065.34},{"text":"these","start":2065.34,"end":2065.54},{"text":"strategies","start":2065.54,"end":2066.1},{"text":"and","start":2066.1,"end":2066.38},{"text":"not","start":2066.38,"end":2066.58},{"text":"necessarily","start":2066.58,"end":2067.22},{"text":"be","start":2067.78,"end":2068.1},{"text":"those","start":2068.1,"end":2068.42},{"text":"based","start":2068.42,"end":2068.739},{"text":"on","start":2068.739,"end":2068.94},{"text":"data","start":2068.94,"end":2069.18},{"text":"and","start":2069.18,"end":2069.54},{"text":"statistics","start":2069.62,"end":2070.18},{"text":"or","start":2070.18,"end":2070.42},{"text":"information","start":2070.42,"end":2070.74},{"text":"that","start":2070.74,"end":2071.02},{"text":"is","start":2071.02,"end":2071.18},{"text":"sensitive,","start":2071.18,"end":2071.62},{"text":"even","start":2071.86,"end":2072.18},{"text":"though","start":2072.18,"end":2072.38},{"text":"that","start":2072.38,"end":2072.54},{"text":"some","start":2072.54,"end":2072.7},{"text":"countries","start":2072.7,"end":2072.94},{"text":"might","start":2072.94,"end":2073.18},{"text":"already","start":2073.18,"end":2073.42},{"text":"have","start":2073.42,"end":2073.78},{"text":"agreements","start":2074.1,"end":2074.7},{"text":"that","start":2074.7,"end":2075.06},{"text":"allow","start":2075.06,"end":2075.42},{"text":"them","start":2075.42,"end":2075.66},{"text":"to","start":2075.66,"end":2075.78},{"text":"do","start":2075.78,"end":2075.9},{"text":"so","start":2075.9,"end":2076.06},{"text":"in","start":2076.06,"end":2076.22},{"text":"exchange","start":2076.22,"end":2076.58},{"text":"in","start":2076.58,"end":2076.7},{"text":"bilaterals","start":2076.7,"end":2077.22},{"text":"or","start":2077.22,"end":2077.42},{"text":"multilateral","start":2077.42,"end":2078.08},{"text":"settings.","start":2078.23,"end":2078.43}]},{"text":"So maybe adding that would make it a little bit simpler in two and then in three, similar to My colleague from Brazil, we do love a good progressive tax system in Mexico, but we understand that all countries have one.","start":2078.43,"end":2091.99,"topics":[],"words":[{"text":"So","start":2078.43,"end":2078.71},{"text":"maybe","start":2079.11,"end":2079.47},{"text":"adding","start":2079.47,"end":2079.75},{"text":"that","start":2079.75,"end":2079.91},{"text":"would","start":2079.91,"end":2080.15},{"text":"make","start":2080.15,"end":2080.35},{"text":"it","start":2080.35,"end":2080.51},{"text":"a","start":2080.51,"end":2080.63},{"text":"little","start":2080.63,"end":2080.75},{"text":"bit","start":2080.75,"end":2081.03},{"text":"simpler","start":2081.75,"end":2082.23},{"text":"in","start":2082.23,"end":2082.43},{"text":"two","start":2082.43,"end":2082.71},{"text":"and","start":2082.71,"end":2082.99},{"text":"then","start":2082.99,"end":2083.15},{"text":"in","start":2083.15,"end":2083.35},{"text":"three,","start":2083.35,"end":2083.67},{"text":"similar","start":2084.31,"end":2084.67},{"text":"to","start":2084.67,"end":2084.87},{"text":"My","start":2084.87,"end":2084.99},{"text":"colleague","start":2084.99,"end":2085.23},{"text":"from","start":2085.23,"end":2085.39},{"text":"Brazil,","start":2085.39,"end":2085.91},{"text":"we","start":2086.71,"end":2086.99},{"text":"do","start":2086.99,"end":2087.15},{"text":"love","start":2087.15,"end":2087.35},{"text":"a","start":2087.35,"end":2087.51},{"text":"good","start":2087.51,"end":2087.63},{"text":"progressive","start":2087.63,"end":2088.11},{"text":"tax","start":2088.11,"end":2088.31},{"text":"system","start":2088.31,"end":2088.55},{"text":"in","start":2088.55,"end":2088.75},{"text":"Mexico,","start":2088.75,"end":2089.27},{"text":"but","start":2089.35,"end":2089.63},{"text":"we","start":2089.63,"end":2089.79},{"text":"understand","start":2089.79,"end":2090.03},{"text":"that","start":2090.03,"end":2090.39},{"text":"all","start":2090.47,"end":2090.75},{"text":"countries","start":2090.75,"end":2091.03},{"text":"have","start":2091.35,"end":2091.67},{"text":"one.","start":2091.67,"end":2091.99}]}]},{"sentences":[{"text":"So maybe here we can just also include something based on countries progressive tax rates and systems just to give that flexibility.","start":2091.99,"end":2098.67,"topics":[],"words":[{"text":"So","start":2091.99,"end":2092.39},{"text":"maybe","start":2092.55,"end":2092.99},{"text":"here","start":2092.99,"end":2093.19},{"text":"we","start":2093.19,"end":2093.39},{"text":"can","start":2093.39,"end":2093.55},{"text":"just","start":2093.55,"end":2093.75},{"text":"also","start":2093.75,"end":2094.07},{"text":"include","start":2094.149,"end":2094.51},{"text":"something","start":2094.51,"end":2094.83},{"text":"based","start":2094.83,"end":2095.07},{"text":"on","start":2095.07,"end":2095.27},{"text":"countries","start":2095.27,"end":2095.59},{"text":"progressive","start":2095.59,"end":2096.11},{"text":"tax","start":2096.11,"end":2096.31},{"text":"rates","start":2096.31,"end":2096.63},{"text":"and","start":2096.63,"end":2096.75},{"text":"systems","start":2096.75,"end":2097.27},{"text":"just","start":2097.43,"end":2097.71},{"text":"to","start":2097.71,"end":2097.83},{"text":"give","start":2097.83,"end":2097.99},{"text":"that","start":2097.99,"end":2098.19},{"text":"flexibility.","start":2098.19,"end":2098.67}]},{"text":"And as I mentioned before, we've had this conversation also throughout the years in this convention and NFL before is very difficult to go from high net worth to ultra high net worth individuals and then the definition and just going into the different types of tax systems.","start":2098.67,"end":2111.44,"topics":[],"words":[{"text":"And","start":2098.67,"end":2098.91},{"text":"as","start":2098.91,"end":2099.07},{"text":"I","start":2099.07,"end":2099.19},{"text":"mentioned","start":2099.19,"end":2099.43},{"text":"before,","start":2099.43,"end":2099.67},{"text":"we've","start":2099.91,"end":2100.27},{"text":"had","start":2100.27,"end":2100.43},{"text":"this","start":2100.43,"end":2100.59},{"text":"conversation","start":2100.59,"end":2101.07},{"text":"also","start":2101.07,"end":2101.43},{"text":"throughout","start":2101.75,"end":2102.27},{"text":"the","start":2102.27,"end":2102.39},{"text":"years","start":2102.39,"end":2102.51},{"text":"in","start":2102.51,"end":2102.67},{"text":"this","start":2102.67,"end":2102.83},{"text":"convention","start":2102.83,"end":2103.15},{"text":"and","start":2103.15,"end":2103.31},{"text":"NFL","start":2103.31,"end":2103.61},{"text":"before","start":2103.84,"end":2104.08},{"text":"is","start":2104.32,"end":2104.64},{"text":"very","start":2104.64,"end":2104.84},{"text":"difficult","start":2104.84,"end":2105.28},{"text":"to","start":2105.28,"end":2105.48},{"text":"go","start":2105.48,"end":2105.64},{"text":"from","start":2105.64,"end":2105.8},{"text":"high","start":2105.8,"end":2106},{"text":"net","start":2106,"end":2106.2},{"text":"worth","start":2106.2,"end":2106.4},{"text":"to","start":2106.4,"end":2106.48},{"text":"ultra","start":2106.48,"end":2106.72},{"text":"high","start":2106.72,"end":2106.84},{"text":"net","start":2106.84,"end":2107},{"text":"worth","start":2107,"end":2107.2},{"text":"individuals","start":2107.2,"end":2107.64},{"text":"and","start":2107.64,"end":2107.76},{"text":"then","start":2107.76,"end":2107.88},{"text":"the","start":2107.88,"end":2108},{"text":"definition","start":2108,"end":2108.56},{"text":"and","start":2108.8,"end":2109.16},{"text":"just","start":2109.16,"end":2109.44},{"text":"going","start":2109.44,"end":2109.68},{"text":"into","start":2109.68,"end":2109.88},{"text":"the","start":2109.88,"end":2110.04},{"text":"different","start":2110.04,"end":2110.24},{"text":"types","start":2110.24,"end":2110.48},{"text":"of","start":2110.48,"end":2110.6},{"text":"tax","start":2110.6,"end":2110.84},{"text":"systems.","start":2110.84,"end":2111.44}]},{"text":"So maybe a little bit more specificity and flexibility at the same time here would be beneficial.","start":2111.68,"end":2116.52,"topics":[],"words":[{"text":"So","start":2111.68,"end":2111.92},{"text":"maybe","start":2111.92,"end":2112.12},{"text":"a","start":2112.12,"end":2112.24},{"text":"little","start":2112.24,"end":2112.36},{"text":"bit","start":2112.36,"end":2112.52},{"text":"more","start":2112.52,"end":2112.72},{"text":"specificity","start":2112.72,"end":2113.32},{"text":"and","start":2113.32,"end":2113.48},{"text":"flexibility","start":2113.48,"end":2114},{"text":"at","start":2114,"end":2114.28},{"text":"the","start":2114.28,"end":2114.4},{"text":"same","start":2114.4,"end":2114.52},{"text":"time","start":2114.52,"end":2114.72},{"text":"here","start":2114.72,"end":2115.04},{"text":"would","start":2115.36,"end":2115.64},{"text":"be","start":2115.64,"end":2115.84},{"text":"beneficial.","start":2115.84,"end":2116.52}]},{"text":"And also on the question of the future protocol, we've been discussing this for four years now and just wanted to know, I mean, what is the aim at the end of the day with this article?","start":2116.52,"end":2127.28,"topics":[],"words":[{"text":"And","start":2116.52,"end":2116.8},{"text":"also","start":2116.8,"end":2117.12},{"text":"on","start":2117.12,"end":2117.4},{"text":"the","start":2117.4,"end":2117.68},{"text":"question","start":2118.16,"end":2118.48},{"text":"of","start":2118.48,"end":2118.68},{"text":"the","start":2118.68,"end":2118.84},{"text":"future","start":2118.84,"end":2119.12},{"text":"protocol,","start":2119.76,"end":2120.48},{"text":"we've","start":2121.52,"end":2121.84},{"text":"been","start":2121.84,"end":2121.96},{"text":"discussing","start":2121.96,"end":2122.36},{"text":"this","start":2122.36,"end":2122.6},{"text":"for","start":2122.6,"end":2122.96},{"text":"four","start":2123.04,"end":2123.32},{"text":"years","start":2123.32,"end":2123.56},{"text":"now","start":2123.56,"end":2123.8},{"text":"and","start":2123.8,"end":2124.04},{"text":"just","start":2124.04,"end":2124.28},{"text":"wanted","start":2124.28,"end":2124.52},{"text":"to","start":2124.52,"end":2124.64},{"text":"know,","start":2124.64,"end":2124.8},{"text":"I","start":2124.8,"end":2125},{"text":"mean,","start":2125,"end":2125.16},{"text":"what","start":2125.16,"end":2125.32},{"text":"is","start":2125.32,"end":2125.44},{"text":"the","start":2125.44,"end":2125.56},{"text":"aim","start":2125.56,"end":2125.84},{"text":"at","start":2125.84,"end":2126.04},{"text":"the","start":2126.04,"end":2126.16},{"text":"end","start":2126.16,"end":2126.28},{"text":"of","start":2126.28,"end":2126.4},{"text":"the","start":2126.4,"end":2126.48},{"text":"day","start":2126.48,"end":2126.6},{"text":"with","start":2126.6,"end":2126.76},{"text":"this","start":2126.76,"end":2126.96},{"text":"article?","start":2126.96,"end":2127.28}]},{"text":"Is this something that is then going to launch us into having one of those protocols to be on high net worth individuals?","start":2127.76,"end":2133.63,"topics":[],"words":[{"text":"Is","start":2127.76,"end":2128.04},{"text":"this","start":2128.04,"end":2128.2},{"text":"something","start":2128.2,"end":2128.4},{"text":"that","start":2128.4,"end":2128.6},{"text":"is","start":2128.6,"end":2128.8},{"text":"then","start":2128.8,"end":2129.04},{"text":"going","start":2129.04,"end":2129.24},{"text":"to","start":2129.24,"end":2129.52},{"text":"launch","start":2130.15,"end":2130.31},{"text":"us","start":2130.31,"end":2130.55},{"text":"into","start":2130.55,"end":2130.87},{"text":"having","start":2130.95,"end":2131.31},{"text":"one","start":2131.31,"end":2131.51},{"text":"of","start":2131.51,"end":2131.63},{"text":"those","start":2131.63,"end":2131.79},{"text":"protocols","start":2131.79,"end":2132.27},{"text":"to","start":2132.27,"end":2132.39},{"text":"be","start":2132.39,"end":2132.51},{"text":"on","start":2132.51,"end":2132.67},{"text":"high","start":2132.67,"end":2132.83},{"text":"net","start":2132.83,"end":2132.99},{"text":"worth","start":2132.99,"end":2133.19},{"text":"individuals?","start":2133.19,"end":2133.63}]}]},{"sentences":[{"text":"So this is just meant to be, you know, basis for the convention and then we kind of pursue high net worth individual on our own.","start":2133.63,"end":2141.59,"topics":[],"words":[{"text":"So","start":2133.63,"end":2133.79},{"text":"this","start":2133.79,"end":2133.95},{"text":"is","start":2133.95,"end":2134.11},{"text":"just","start":2134.11,"end":2134.27},{"text":"meant","start":2134.27,"end":2134.47},{"text":"to","start":2134.47,"end":2134.55},{"text":"be,","start":2134.55,"end":2134.79},{"text":"you","start":2134.87,"end":2135.11},{"text":"know,","start":2135.11,"end":2135.31},{"text":"basis","start":2135.31,"end":2135.71},{"text":"for","start":2135.71,"end":2135.87},{"text":"the","start":2135.87,"end":2135.99},{"text":"convention","start":2135.99,"end":2136.39},{"text":"and","start":2136.39,"end":2136.59},{"text":"then","start":2136.59,"end":2136.87},{"text":"we","start":2137.03,"end":2137.43},{"text":"kind","start":2137.43,"end":2137.71},{"text":"of","start":2137.71,"end":2137.87},{"text":"pursue","start":2137.87,"end":2138.39},{"text":"high","start":2138.55,"end":2138.83},{"text":"net","start":2138.83,"end":2138.99},{"text":"worth","start":2138.99,"end":2139.23},{"text":"individual","start":2139.23,"end":2139.75},{"text":"on","start":2140.87,"end":2141.15},{"text":"our","start":2141.15,"end":2141.31},{"text":"own.","start":2141.31,"end":2141.59}]},{"text":"So just to make sure that this leads somewhere and it's just not something that we're putting in the convention that we're taking out of the protocols.","start":2141.75,"end":2148.03,"topics":[],"words":[{"text":"So","start":2141.75,"end":2142.11},{"text":"just","start":2142.11,"end":2142.35},{"text":"to","start":2142.35,"end":2142.51},{"text":"make","start":2142.51,"end":2142.67},{"text":"sure","start":2142.67,"end":2142.79},{"text":"that","start":2142.79,"end":2142.91},{"text":"this","start":2142.91,"end":2143.11},{"text":"leads","start":2143.11,"end":2143.43},{"text":"somewhere","start":2143.43,"end":2143.71},{"text":"and","start":2143.71,"end":2143.87},{"text":"it's","start":2143.87,"end":2144.07},{"text":"just","start":2144.07,"end":2144.19},{"text":"not","start":2144.19,"end":2144.39},{"text":"something","start":2144.39,"end":2144.71},{"text":"that","start":2145.03,"end":2145.31},{"text":"we're","start":2145.31,"end":2145.51},{"text":"putting","start":2145.51,"end":2145.75},{"text":"in","start":2145.75,"end":2145.909},{"text":"the","start":2145.909,"end":2146.03},{"text":"convention","start":2146.03,"end":2146.47},{"text":"that","start":2146.47,"end":2146.67},{"text":"we're","start":2146.67,"end":2146.87},{"text":"taking","start":2146.87,"end":2147.07},{"text":"out","start":2147.07,"end":2147.31},{"text":"of","start":2147.31,"end":2147.43},{"text":"the","start":2147.43,"end":2147.55},{"text":"protocols.","start":2147.55,"end":2148.03}]},{"text":"Because I know that there's issues like this and others that delegations have been asking for to be one of the protocols and given the timeline, I just don't know how that's going to be carried out.","start":2148.03,"end":2158.74,"topics":[],"words":[{"text":"Because","start":2148.03,"end":2148.23},{"text":"I","start":2148.23,"end":2148.39},{"text":"know","start":2148.39,"end":2148.51},{"text":"that","start":2148.51,"end":2148.79},{"text":"there's","start":2149.03,"end":2149.59},{"text":"issues","start":2150.07,"end":2150.43},{"text":"like","start":2150.43,"end":2150.63},{"text":"this","start":2150.63,"end":2150.79},{"text":"and","start":2150.79,"end":2150.99},{"text":"others","start":2150.99,"end":2151.23},{"text":"that","start":2151.23,"end":2151.59},{"text":"delegations","start":2151.91,"end":2152.55},{"text":"have","start":2152.55,"end":2152.75},{"text":"been","start":2152.75,"end":2152.91},{"text":"asking","start":2152.91,"end":2153.15},{"text":"for","start":2153.15,"end":2153.35},{"text":"to","start":2153.35,"end":2153.55},{"text":"be","start":2153.55,"end":2153.75},{"text":"one","start":2153.75,"end":2153.91},{"text":"of","start":2153.91,"end":2153.99},{"text":"the","start":2153.99,"end":2154.07},{"text":"protocols","start":2154.07,"end":2154.47},{"text":"and","start":2154.47,"end":2154.59},{"text":"given","start":2154.59,"end":2154.75},{"text":"the","start":2154.75,"end":2154.91},{"text":"timeline,","start":2154.91,"end":2155.35},{"text":"I","start":2155.78,"end":2155.9},{"text":"just","start":2155.9,"end":2156.06},{"text":"don't","start":2156.06,"end":2156.26},{"text":"know","start":2156.26,"end":2156.38},{"text":"how","start":2156.38,"end":2156.54},{"text":"that's","start":2156.54,"end":2156.86},{"text":"going","start":2156.86,"end":2157.02},{"text":"to","start":2157.02,"end":2157.3},{"text":"be","start":2157.86,"end":2158.14},{"text":"carried","start":2158.14,"end":2158.46},{"text":"out.","start":2158.46,"end":2158.74}]},{"text":"But just having said that, I hope that this is helpful.","start":2158.74,"end":2162.7,"topics":[],"words":[{"text":"But","start":2158.74,"end":2159.14},{"text":"just","start":2159.38,"end":2159.7},{"text":"having","start":2159.7,"end":2159.94},{"text":"said","start":2159.94,"end":2160.14},{"text":"that,","start":2160.14,"end":2160.42},{"text":"I","start":2160.42,"end":2160.66},{"text":"hope","start":2160.66,"end":2160.78},{"text":"that","start":2160.78,"end":2160.94},{"text":"this","start":2160.94,"end":2161.14},{"text":"is","start":2161.14,"end":2161.46},{"text":"helpful.","start":2162.18,"end":2162.7}]},{"text":"If not, you'll tell me, I'm sure.","start":2162.7,"end":2164.74,"topics":[],"words":[{"text":"If","start":2162.7,"end":2162.94},{"text":"not,","start":2162.94,"end":2163.22},{"text":"you'll","start":2163.54,"end":2163.94},{"text":"tell","start":2163.94,"end":2164.06},{"text":"me,","start":2164.06,"end":2164.26},{"text":"I'm","start":2164.26,"end":2164.5},{"text":"sure.","start":2164.5,"end":2164.74}]}]},{"sentences":[{"text":"But yeah, thank you for all the work and looking forward to see where this goes.","start":2166.18,"end":2169.5,"topics":[],"words":[{"text":"But","start":2166.18,"end":2166.46},{"text":"yeah,","start":2166.46,"end":2166.74},{"text":"thank","start":2166.74,"end":2166.98},{"text":"you","start":2166.98,"end":2167.06},{"text":"for","start":2167.06,"end":2167.18},{"text":"all","start":2167.18,"end":2167.3},{"text":"the","start":2167.3,"end":2167.42},{"text":"work","start":2167.42,"end":2167.62},{"text":"and","start":2167.62,"end":2167.94},{"text":"looking","start":2168.02,"end":2168.3},{"text":"forward","start":2168.3,"end":2168.5},{"text":"to","start":2168.5,"end":2168.66},{"text":"see","start":2168.66,"end":2168.78},{"text":"where","start":2168.78,"end":2168.94},{"text":"this","start":2168.94,"end":2169.14},{"text":"goes.","start":2169.14,"end":2169.5}]},{"text":"Thank you.","start":2169.5,"end":2170.02,"topics":[],"words":[{"text":"Thank","start":2169.5,"end":2169.78},{"text":"you.","start":2169.78,"end":2170.02}]}]}],"speaker":{"name":"Ms. Gu","affiliation":"MEX","affiliation_full":"Mexico","group":null,"function":"Representative"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Thank you Ms. Gu for your comments and as we said, all comments are welcome.","start":2172.82,"end":2176.9,"topics":[],"words":[{"text":"Thank","start":2172.82,"end":2173.14},{"text":"you","start":2173.14,"end":2173.3},{"text":"Ms.","start":2173.3,"end":2173.66},{"text":"Gu","start":2173.66,"end":2173.98},{"text":"for","start":2173.98,"end":2174.18},{"text":"your","start":2174.18,"end":2174.34},{"text":"comments","start":2174.34,"end":2174.66},{"text":"and","start":2174.74,"end":2175.02},{"text":"as","start":2175.02,"end":2175.22},{"text":"we","start":2175.22,"end":2175.42},{"text":"said,","start":2175.42,"end":2175.58},{"text":"all","start":2175.58,"end":2175.78},{"text":"comments","start":2175.78,"end":2176.1},{"text":"are","start":2176.1,"end":2176.38},{"text":"welcome.","start":2176.38,"end":2176.9}]},{"text":"Austria please.","start":2178.1,"end":2179.06,"topics":[],"words":[{"text":"Austria","start":2178.1,"end":2178.74},{"text":"please.","start":2178.74,"end":2179.06}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"Thank you. Kohlid. Overall, I would like to echo what previous speakers have already said that it is very much appreciated.","start":2182.59,"end":2191.91,"topics":[],"words":[{"text":"Thank","start":2182.59,"end":2182.79},{"text":"you.","start":2182.79,"end":2183.07},{"text":"Kohlid.","start":2183.31,"end":2184.03},{"text":"Overall,","start":2186.03,"end":2186.63},{"text":"I","start":2186.63,"end":2186.87},{"text":"would","start":2186.87,"end":2187.07},{"text":"like","start":2187.07,"end":2187.27},{"text":"to","start":2187.27,"end":2187.43},{"text":"echo","start":2187.43,"end":2187.83},{"text":"what","start":2187.83,"end":2188.03},{"text":"previous","start":2188.03,"end":2188.35},{"text":"speakers","start":2188.51,"end":2189.15},{"text":"have","start":2189.15,"end":2189.27},{"text":"already","start":2189.27,"end":2189.55},{"text":"said","start":2189.63,"end":2189.99},{"text":"that","start":2189.99,"end":2190.35},{"text":"it","start":2190.35,"end":2190.63},{"text":"is","start":2190.63,"end":2190.79},{"text":"very","start":2190.79,"end":2190.99},{"text":"much","start":2190.99,"end":2191.19},{"text":"appreciated.","start":2191.19,"end":2191.91}]},{"text":"That article is now much more high level than it was in its previous version.","start":2191.91,"end":2196.91,"topics":[],"words":[{"text":"That","start":2191.91,"end":2192.27},{"text":"article","start":2192.67,"end":2193.07},{"text":"is","start":2193.07,"end":2193.35},{"text":"now","start":2193.35,"end":2193.55},{"text":"much","start":2193.55,"end":2193.75},{"text":"more","start":2193.75,"end":2193.95},{"text":"high","start":2193.95,"end":2194.19},{"text":"level","start":2194.19,"end":2194.43},{"text":"than","start":2194.43,"end":2194.67},{"text":"it","start":2194.67,"end":2194.99},{"text":"was","start":2195.39,"end":2195.67},{"text":"in","start":2195.67,"end":2195.83},{"text":"its","start":2195.83,"end":2196.03},{"text":"previous","start":2196.03,"end":2196.35},{"text":"version.","start":2196.35,"end":2196.91}]},{"text":"I think this is something with what we can work with.","start":2197.23,"end":2202.11,"topics":[],"words":[{"text":"I","start":2197.23,"end":2197.51},{"text":"think","start":2197.51,"end":2197.71},{"text":"this","start":2197.71,"end":2197.91},{"text":"is","start":2197.91,"end":2198.11},{"text":"something","start":2198.11,"end":2198.43},{"text":"with","start":2199.23,"end":2199.63},{"text":"what","start":2200.99,"end":2201.27},{"text":"we","start":2201.27,"end":2201.43},{"text":"can","start":2201.43,"end":2201.59},{"text":"work","start":2201.59,"end":2201.79},{"text":"with.","start":2201.79,"end":2202.11}]}]},{"sentences":[{"text":"Still we have a couple of comments on the separate paragraphs.","start":2202.51,"end":2205.79,"topics":[],"words":[{"text":"Still","start":2202.51,"end":2202.83},{"text":"we","start":2202.83,"end":2203.03},{"text":"have","start":2203.03,"end":2203.19},{"text":"a","start":2203.19,"end":2203.31},{"text":"couple","start":2203.31,"end":2203.47},{"text":"of","start":2203.47,"end":2203.59},{"text":"comments","start":2203.59,"end":2203.87},{"text":"on","start":2203.87,"end":2204.15},{"text":"the","start":2204.15,"end":2204.43},{"text":"separate","start":2204.67,"end":2205.19},{"text":"paragraphs.","start":2205.19,"end":2205.79}]},{"text":"So regarding paragraph one and here I can just echo what the distinguished delegate from Canada has already said.","start":2205.79,"end":2212.63,"topics":[],"words":[{"text":"So","start":2205.79,"end":2206.03},{"text":"regarding","start":2206.03,"end":2206.51},{"text":"paragraph","start":2206.51,"end":2207.03},{"text":"one","start":2207.03,"end":2207.31},{"text":"and","start":2207.31,"end":2207.51},{"text":"here","start":2207.51,"end":2207.79},{"text":"I","start":2207.95,"end":2208.23},{"text":"can","start":2208.23,"end":2208.51},{"text":"just","start":2209.31,"end":2209.43},{"text":"echo","start":2209.43,"end":2209.79},{"text":"what","start":2209.79,"end":2210.07},{"text":"the","start":2210.07,"end":2210.31},{"text":"distinguished","start":2210.31,"end":2210.87},{"text":"delegate","start":2210.87,"end":2211.31},{"text":"from","start":2211.31,"end":2211.43},{"text":"Canada","start":2211.43,"end":2211.71},{"text":"has","start":2211.71,"end":2211.99},{"text":"already","start":2211.99,"end":2212.27},{"text":"said.","start":2212.27,"end":2212.63}]},{"text":"It reads a little bit as if there were no measures out there yet this shall develop.","start":2212.63,"end":2218.03,"topics":[],"words":[{"text":"It","start":2212.63,"end":2212.91},{"text":"reads","start":2212.91,"end":2213.23},{"text":"a","start":2213.23,"end":2213.31},{"text":"little","start":2213.31,"end":2213.47},{"text":"bit","start":2213.47,"end":2213.67},{"text":"as","start":2213.67,"end":2213.87},{"text":"if","start":2213.87,"end":2214.15},{"text":"there","start":2214.15,"end":2214.39},{"text":"were","start":2214.39,"end":2214.67},{"text":"no","start":2214.75,"end":2215.03},{"text":"measures","start":2215.03,"end":2215.55},{"text":"out","start":2215.55,"end":2215.83},{"text":"there","start":2215.83,"end":2216.07},{"text":"yet","start":2216.07,"end":2216.43},{"text":"this","start":2216.99,"end":2217.35},{"text":"shall","start":2217.35,"end":2217.71},{"text":"develop.","start":2217.71,"end":2218.03}]},{"text":"So therefore we would support using for example wording saying to enhance cooperation mechanisms or just to make sure that we're taking into account that there is already mechanisms that can be used with regard to paragraph two, as for example also mentioned by Switzerland.","start":2219.07,"end":2241.91,"topics":[],"words":[{"text":"So","start":2219.07,"end":2219.31},{"text":"therefore","start":2219.31,"end":2219.75},{"text":"we","start":2219.75,"end":2220.03},{"text":"would","start":2220.03,"end":2220.27},{"text":"support","start":2220.27,"end":2220.59},{"text":"using","start":2220.83,"end":2221.23},{"text":"for","start":2222.51,"end":2222.79},{"text":"example","start":2222.79,"end":2223.39},{"text":"wording","start":2223.79,"end":2224.35},{"text":"saying","start":2224.35,"end":2224.67},{"text":"to","start":2224.829,"end":2225.11},{"text":"enhance","start":2225.11,"end":2225.63},{"text":"cooperation","start":2226.03,"end":2226.75},{"text":"mechanisms","start":2226.75,"end":2227.63},{"text":"or","start":2227.63,"end":2228.03},{"text":"just","start":2228.27,"end":2228.55},{"text":"to","start":2228.55,"end":2228.71},{"text":"make","start":2228.71,"end":2228.87},{"text":"sure","start":2228.87,"end":2229.07},{"text":"that","start":2229.07,"end":2229.39},{"text":"we're","start":2229.39,"end":2230.03},{"text":"taking","start":2230.67,"end":2231.03},{"text":"into","start":2231.03,"end":2231.31},{"text":"account","start":2231.31,"end":2231.59},{"text":"that","start":2231.59,"end":2231.83},{"text":"there","start":2231.83,"end":2231.99},{"text":"is","start":2231.99,"end":2232.27},{"text":"already","start":2232.51,"end":2232.91},{"text":"mechanisms","start":2232.91,"end":2233.79},{"text":"that","start":2233.79,"end":2234.11},{"text":"can","start":2234.11,"end":2234.31},{"text":"be","start":2234.31,"end":2234.47},{"text":"used","start":2234.47,"end":2234.75},{"text":"with","start":2236.07,"end":2236.19},{"text":"regard","start":2236.19,"end":2236.43},{"text":"to","start":2236.43,"end":2236.59},{"text":"paragraph","start":2236.59,"end":2237.27},{"text":"two,","start":2237.27,"end":2237.59},{"text":"as","start":2238.23,"end":2238.59},{"text":"for","start":2238.59,"end":2238.83},{"text":"example","start":2238.83,"end":2239.23},{"text":"also","start":2239.23,"end":2239.59},{"text":"mentioned","start":2240.79,"end":2241.23},{"text":"by","start":2241.23,"end":2241.39},{"text":"Switzerland.","start":2241.39,"end":2241.91}]},{"text":"We still think that is a little bit problematic because it is relatively specific.","start":2242.07,"end":2249.11,"topics":[],"words":[{"text":"We","start":2242.07,"end":2242.39},{"text":"still","start":2242.39,"end":2242.59},{"text":"think","start":2242.59,"end":2242.83},{"text":"that","start":2242.83,"end":2243.11},{"text":"is","start":2243.11,"end":2243.43},{"text":"a","start":2244.55,"end":2244.79},{"text":"little","start":2244.79,"end":2244.91},{"text":"bit","start":2244.91,"end":2245.19},{"text":"problematic","start":2245.59,"end":2246.31},{"text":"because","start":2246.31,"end":2246.63},{"text":"it","start":2246.63,"end":2246.83},{"text":"is","start":2246.83,"end":2247.11},{"text":"relatively","start":2247.19,"end":2248.07},{"text":"specific.","start":2248.39,"end":2249.11}]}]},{"sentences":[{"text":"And thanks for explaining your ideas behind this paragraph, Mr. Kohlid.","start":2249.91,"end":2255.19,"topics":[],"words":[{"text":"And","start":2249.91,"end":2250.27},{"text":"thanks","start":2250.27,"end":2250.59},{"text":"for","start":2250.59,"end":2250.83},{"text":"explaining","start":2250.83,"end":2251.35},{"text":"your","start":2251.83,"end":2252.23},{"text":"ideas","start":2252.23,"end":2252.75},{"text":"behind","start":2252.75,"end":2253.11},{"text":"this","start":2253.11,"end":2253.43},{"text":"paragraph,","start":2253.43,"end":2253.99},{"text":"Mr.","start":2254.15,"end":2254.55},{"text":"Kohlid.","start":2254.55,"end":2255.19}]}]},{"sentences":[{"text":"We have experience with mandatory discussions, disclosure rules, and it is not as easy to find the information regarding different structures.","start":2257.83,"end":2270.73,"topics":[],"words":[{"text":"We","start":2257.83,"end":2258.15},{"text":"have","start":2258.15,"end":2258.47},{"text":"experience","start":2259.11,"end":2259.51},{"text":"with","start":2259.67,"end":2260.07},{"text":"mandatory","start":2260.23,"end":2260.83},{"text":"discussions,","start":2260.83,"end":2261.14},{"text":"disclosure","start":2261.21,"end":2261.65},{"text":"rules,","start":2261.65,"end":2262.01},{"text":"and","start":2263.13,"end":2263.53},{"text":"it","start":2263.61,"end":2263.89},{"text":"is","start":2263.89,"end":2264.17},{"text":"not","start":2264.65,"end":2265.01},{"text":"as","start":2265.01,"end":2265.33},{"text":"easy","start":2265.33,"end":2265.93},{"text":"to","start":2265.93,"end":2266.33},{"text":"find","start":2267.05,"end":2267.45},{"text":"the","start":2267.61,"end":2267.93},{"text":"information","start":2267.93,"end":2268.25},{"text":"regarding","start":2268.65,"end":2269.45},{"text":"different","start":2269.53,"end":2269.93},{"text":"structures.","start":2270.09,"end":2270.73}]},{"text":"This is not something that tax administrations have readily available, so a spontaneous exchange of information was probably not always so easy to carry out.","start":2270.97,"end":2283.13,"topics":[],"words":[{"text":"This","start":2270.97,"end":2271.29},{"text":"is","start":2271.29,"end":2271.49},{"text":"not","start":2271.49,"end":2271.69},{"text":"something","start":2271.69,"end":2271.93},{"text":"that","start":2271.93,"end":2272.17},{"text":"tax","start":2272.17,"end":2272.41},{"text":"administrations","start":2272.41,"end":2273.21},{"text":"have","start":2273.21,"end":2273.53},{"text":"readily","start":2273.85,"end":2274.37},{"text":"available,","start":2274.37,"end":2274.73},{"text":"so","start":2275.45,"end":2275.73},{"text":"a","start":2275.73,"end":2275.89},{"text":"spontaneous","start":2275.89,"end":2276.65},{"text":"exchange","start":2276.65,"end":2277.129},{"text":"of","start":2277.129,"end":2277.329},{"text":"information","start":2277.329,"end":2277.61},{"text":"was","start":2278.57,"end":2278.97},{"text":"probably","start":2278.97,"end":2279.37},{"text":"not","start":2279.37,"end":2279.61},{"text":"always","start":2279.61,"end":2279.93},{"text":"so","start":2281.05,"end":2281.33},{"text":"easy","start":2281.33,"end":2281.65},{"text":"to","start":2281.65,"end":2281.93},{"text":"carry","start":2282.41,"end":2282.85},{"text":"out.","start":2282.85,"end":2283.13}]},{"text":"Therefore, I think this is something that can be explored explored in the future, but should not already be mentioned explicitly here in Article 6.","start":2283.13,"end":2292.68,"topics":[],"words":[{"text":"Therefore,","start":2283.13,"end":2283.77},{"text":"I","start":2283.93,"end":2284.21},{"text":"think","start":2284.21,"end":2284.49},{"text":"this","start":2284.65,"end":2284.93},{"text":"is","start":2284.93,"end":2285.17},{"text":"something","start":2285.17,"end":2285.49},{"text":"that","start":2285.49,"end":2285.85},{"text":"can","start":2286.17,"end":2286.45},{"text":"be","start":2286.45,"end":2286.61},{"text":"explored","start":2286.61,"end":2286.85},{"text":"explored","start":2286.92,"end":2287.28},{"text":"in","start":2287.28,"end":2287.48},{"text":"the","start":2287.48,"end":2287.6},{"text":"future,","start":2287.6,"end":2287.88},{"text":"but","start":2287.96,"end":2288.32},{"text":"should","start":2288.32,"end":2288.6},{"text":"not","start":2288.6,"end":2288.92},{"text":"already","start":2289.64,"end":2290},{"text":"be","start":2290,"end":2290.28},{"text":"mentioned","start":2290.28,"end":2290.8},{"text":"explicitly","start":2290.8,"end":2291.52},{"text":"here","start":2291.52,"end":2291.68},{"text":"in","start":2291.68,"end":2291.88},{"text":"Article","start":2291.88,"end":2292.2},{"text":"6.","start":2292.28,"end":2292.68}]},{"text":"Finally, paragraph 3.","start":2293.48,"end":2294.92,"topics":[],"words":[{"text":"Finally,","start":2293.48,"end":2294},{"text":"paragraph","start":2294,"end":2294.56},{"text":"3.","start":2294.56,"end":2294.92}]},{"text":"We welcome that the wording shall explore is used here.","start":2294.92,"end":2300.84,"topics":[],"words":[{"text":"We","start":2294.92,"end":2295.2},{"text":"welcome","start":2295.2,"end":2295.72},{"text":"that","start":2296.04,"end":2296.44},{"text":"the","start":2297.08,"end":2297.4},{"text":"wording","start":2297.4,"end":2297.96},{"text":"shall","start":2298.28,"end":2298.72},{"text":"explore","start":2298.72,"end":2299.4},{"text":"is","start":2299.48,"end":2299.88},{"text":"used","start":2300.04,"end":2300.44},{"text":"here.","start":2300.44,"end":2300.84}]}]},{"sentences":[{"text":"We've seen from previous interventions that different countries have very different policy priorities in the area here, and therefore it is important to have flexibility here.","start":2301.72,"end":2314.45,"topics":[],"words":[{"text":"We've","start":2301.72,"end":2302.24},{"text":"seen","start":2302.24,"end":2302.48},{"text":"from","start":2302.48,"end":2302.799},{"text":"previous","start":2302.799,"end":2303.08},{"text":"interventions","start":2303.08,"end":2303.76},{"text":"that","start":2303.76,"end":2304.08},{"text":"different","start":2304.08,"end":2304.44},{"text":"countries","start":2304.68,"end":2305.08},{"text":"have","start":2305.16,"end":2305.48},{"text":"very","start":2305.48,"end":2305.72},{"text":"different","start":2305.72,"end":2306.04},{"text":"policy","start":2306.2,"end":2306.6},{"text":"priorities","start":2307.72,"end":2308.44},{"text":"in","start":2308.52,"end":2308.8},{"text":"the","start":2308.8,"end":2309},{"text":"area","start":2309,"end":2309.32},{"text":"here,","start":2309.4,"end":2309.8},{"text":"and","start":2309.96,"end":2310.28},{"text":"therefore","start":2310.28,"end":2310.84},{"text":"it","start":2311.08,"end":2311.36},{"text":"is","start":2311.36,"end":2311.56},{"text":"important","start":2311.56,"end":2311.88},{"text":"to","start":2311.88,"end":2312.16},{"text":"have","start":2312.16,"end":2312.44},{"text":"flexibility","start":2313.33,"end":2313.81},{"text":"here.","start":2314.05,"end":2314.45}]},{"text":"For example, using the drafting as proposed by Norway or by Canada would be supported.","start":2315.33,"end":2322.17,"topics":[],"words":[{"text":"For","start":2315.33,"end":2315.61},{"text":"example,","start":2315.61,"end":2316.29},{"text":"using","start":2317.33,"end":2317.73},{"text":"the","start":2317.73,"end":2318.13},{"text":"drafting","start":2318.29,"end":2318.77},{"text":"as","start":2318.77,"end":2318.97},{"text":"proposed","start":2318.97,"end":2319.33},{"text":"by","start":2319.33,"end":2319.53},{"text":"Norway","start":2319.53,"end":2319.97},{"text":"or","start":2319.97,"end":2320.25},{"text":"by","start":2320.25,"end":2320.53},{"text":"Canada","start":2320.53,"end":2320.93},{"text":"would","start":2321.01,"end":2321.33},{"text":"be","start":2321.33,"end":2321.57},{"text":"supported.","start":2321.57,"end":2322.17}]},{"text":"Thank you.","start":2322.17,"end":2322.77,"topics":[],"words":[{"text":"Thank","start":2322.17,"end":2322.49},{"text":"you.","start":2322.49,"end":2322.77}]}]}],"speaker":{"name":null,"affiliation":"AUT","affiliation_full":"Austria","group":null,"function":"Representative"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2325.89,"end":2326.53,"topics":[],"words":[{"text":"Thank","start":2325.89,"end":2326.29},{"text":"you.","start":2326.29,"end":2326.53}]},{"text":"Austria, Germany, please.","start":2326.53,"end":2327.89,"topics":[],"words":[{"text":"Austria,","start":2326.53,"end":2327.09},{"text":"Germany,","start":2327.09,"end":2327.57},{"text":"please.","start":2327.57,"end":2327.89}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":27,"paragraphs":[{"sentences":[{"text":"Thank you. Mr. Kohlid.","start":2330.13,"end":2331.33,"topics":[],"words":[{"text":"Thank","start":2330.13,"end":2330.45},{"text":"you.","start":2330.45,"end":2330.53},{"text":"Mr.","start":2330.53,"end":2330.77},{"text":"Kohlid.","start":2330.77,"end":2331.33}]},{"text":"Germany welcomes the efforts to enhance cooperation in addressing tax avoidance and evasion by high net worth individuals.","start":2331.65,"end":2339.33,"topics":[],"words":[{"text":"Germany","start":2331.65,"end":2332.29},{"text":"welcomes","start":2332.69,"end":2333.33},{"text":"the","start":2333.33,"end":2333.45},{"text":"efforts","start":2333.45,"end":2333.97},{"text":"to","start":2334.13,"end":2334.49},{"text":"enhance","start":2334.49,"end":2335.09},{"text":"cooperation","start":2335.17,"end":2335.81},{"text":"in","start":2335.81,"end":2336.05},{"text":"addressing","start":2336.05,"end":2336.65},{"text":"tax","start":2336.65,"end":2336.93},{"text":"avoidance","start":2336.93,"end":2337.41},{"text":"and","start":2337.41,"end":2337.61},{"text":"evasion","start":2337.61,"end":2338.01},{"text":"by","start":2338.01,"end":2338.17},{"text":"high","start":2338.17,"end":2338.33},{"text":"net","start":2338.33,"end":2338.49},{"text":"worth","start":2338.49,"end":2338.73},{"text":"individuals.","start":2338.73,"end":2339.33}]},{"text":"We do believe that the draft reflects the discussions held within the work stream and we see the latest draft in particular as a positive development.","start":2340.54,"end":2349.82,"topics":[],"words":[{"text":"We","start":2340.54,"end":2340.66},{"text":"do","start":2340.66,"end":2340.86},{"text":"believe","start":2340.86,"end":2341.1},{"text":"that","start":2341.1,"end":2341.42},{"text":"the","start":2341.42,"end":2341.82},{"text":"draft","start":2341.9,"end":2342.46},{"text":"reflects","start":2342.46,"end":2343.1},{"text":"the","start":2343.1,"end":2343.42},{"text":"discussions","start":2343.42,"end":2344.06},{"text":"held","start":2344.06,"end":2344.34},{"text":"within","start":2344.34,"end":2344.66},{"text":"the","start":2344.66,"end":2344.94},{"text":"work","start":2344.94,"end":2345.14},{"text":"stream","start":2345.14,"end":2345.54},{"text":"and","start":2345.54,"end":2345.82},{"text":"we","start":2345.82,"end":2346.06},{"text":"see","start":2346.06,"end":2346.38},{"text":"the","start":2346.62,"end":2346.9},{"text":"latest","start":2346.9,"end":2347.14},{"text":"draft","start":2347.14,"end":2347.66},{"text":"in","start":2347.66,"end":2347.86},{"text":"particular","start":2347.86,"end":2348.14},{"text":"as","start":2348.22,"end":2348.54},{"text":"a","start":2348.54,"end":2348.86},{"text":"positive","start":2348.86,"end":2349.42},{"text":"development.","start":2349.42,"end":2349.82}]},{"text":"That being said, we would also like to share some remaining concerns with the view to paragraph one, we are not in a position to accept the word shall in paragraph one, especially when paired with implement.","start":2350.62,"end":2362.22,"topics":[],"words":[{"text":"That","start":2350.62,"end":2350.94},{"text":"being","start":2350.94,"end":2351.18},{"text":"said,","start":2351.18,"end":2351.5},{"text":"we","start":2351.66,"end":2351.94},{"text":"would","start":2351.94,"end":2352.1},{"text":"also","start":2352.1,"end":2352.3},{"text":"like","start":2352.3,"end":2352.5},{"text":"to","start":2352.5,"end":2352.62},{"text":"share","start":2352.62,"end":2352.82},{"text":"some","start":2352.82,"end":2353.1},{"text":"remaining","start":2353.1,"end":2353.54},{"text":"concerns","start":2353.54,"end":2354.14},{"text":"with","start":2354.46,"end":2354.74},{"text":"the","start":2354.74,"end":2354.9},{"text":"view","start":2354.9,"end":2355.06},{"text":"to","start":2355.06,"end":2355.22},{"text":"paragraph","start":2355.22,"end":2355.74},{"text":"one,","start":2355.74,"end":2356.06},{"text":"we","start":2356.06,"end":2356.38},{"text":"are","start":2356.38,"end":2356.7},{"text":"not","start":2356.86,"end":2357.18},{"text":"in","start":2357.18,"end":2357.38},{"text":"a","start":2357.38,"end":2357.54},{"text":"position","start":2357.54,"end":2357.82},{"text":"to","start":2357.82,"end":2358.14},{"text":"accept","start":2358.14,"end":2358.42},{"text":"the","start":2358.42,"end":2358.66},{"text":"word","start":2358.66,"end":2358.94},{"text":"shall","start":2358.94,"end":2359.34},{"text":"in","start":2359.34,"end":2359.62},{"text":"paragraph","start":2359.62,"end":2360.14},{"text":"one,","start":2360.14,"end":2360.42},{"text":"especially","start":2360.42,"end":2360.78},{"text":"when","start":2360.78,"end":2361.1},{"text":"paired","start":2361.1,"end":2361.42},{"text":"with","start":2361.42,"end":2361.74},{"text":"implement.","start":2361.74,"end":2362.22}]}]},{"sentences":[{"text":"We would rather prefer more flexible phrasing that aligns with the nature of programmatic high level commitments when it comes to paragraph two.","start":2363.58,"end":2373.52,"topics":[],"words":[{"text":"We","start":2363.58,"end":2363.86},{"text":"would","start":2363.86,"end":2364.06},{"text":"rather","start":2364.06,"end":2364.46},{"text":"prefer","start":2364.62,"end":2365.1},{"text":"more","start":2365.66,"end":2365.98},{"text":"flexible","start":2365.98,"end":2366.41},{"text":"phrasing","start":2366.72,"end":2367.12},{"text":"that","start":2367.12,"end":2367.32},{"text":"aligns","start":2367.32,"end":2367.72},{"text":"with","start":2367.72,"end":2367.88},{"text":"the","start":2367.88,"end":2368.04},{"text":"nature","start":2368.04,"end":2368.32},{"text":"of","start":2368.32,"end":2368.64},{"text":"programmatic","start":2368.8,"end":2369.72},{"text":"high","start":2369.72,"end":2369.96},{"text":"level","start":2369.96,"end":2370.2},{"text":"commitments","start":2370.2,"end":2370.88},{"text":"when","start":2371.84,"end":2372.12},{"text":"it","start":2372.12,"end":2372.28},{"text":"comes","start":2372.28,"end":2372.44},{"text":"to","start":2372.44,"end":2372.64},{"text":"paragraph","start":2372.64,"end":2373.2},{"text":"two.","start":2373.2,"end":2373.52}]},{"text":"First, I really much welcome the explanation given by you, Mr. Kohlid.","start":2373.76,"end":2378.4,"topics":[],"words":[{"text":"First,","start":2373.76,"end":2374.12},{"text":"I","start":2374.12,"end":2374.48},{"text":"really","start":2374.56,"end":2374.88},{"text":"much","start":2374.88,"end":2375.12},{"text":"welcome","start":2375.12,"end":2375.48},{"text":"the","start":2375.48,"end":2375.64},{"text":"explanation","start":2375.64,"end":2376.32},{"text":"given","start":2376.56,"end":2376.88},{"text":"by","start":2376.88,"end":2377.12},{"text":"you,","start":2377.12,"end":2377.44},{"text":"Mr.","start":2377.44,"end":2377.8},{"text":"Kohlid.","start":2377.8,"end":2378.4}]},{"text":"That is news to me, albeit positive news.","start":2378.64,"end":2382,"topics":[],"words":[{"text":"That","start":2378.64,"end":2378.92},{"text":"is","start":2378.92,"end":2379.08},{"text":"news","start":2379.08,"end":2379.32},{"text":"to","start":2379.32,"end":2379.56},{"text":"me,","start":2379.56,"end":2379.84},{"text":"albeit","start":2379.84,"end":2380.48},{"text":"positive","start":2381.04,"end":2381.64},{"text":"news.","start":2381.64,"end":2382}]},{"text":"It is at least not apparent from the Draft in my view that the exchange is not meant to cover information on the high net worth individuals themselves.","start":2383.04,"end":2393.79,"topics":[],"words":[{"text":"It","start":2383.04,"end":2383.36},{"text":"is","start":2383.36,"end":2383.6},{"text":"at","start":2383.6,"end":2383.8},{"text":"least","start":2383.8,"end":2384.04},{"text":"not","start":2384.04,"end":2384.32},{"text":"apparent","start":2384.32,"end":2384.84},{"text":"from","start":2384.84,"end":2385.16},{"text":"the","start":2385.16,"end":2385.44},{"text":"Draft","start":2385.44,"end":2386},{"text":"in","start":2386.4,"end":2386.68},{"text":"my","start":2386.68,"end":2386.88},{"text":"view","start":2386.88,"end":2387.12},{"text":"that","start":2387.12,"end":2387.32},{"text":"the","start":2387.32,"end":2387.52},{"text":"exchange","start":2387.52,"end":2387.96},{"text":"is","start":2387.96,"end":2388.12},{"text":"not","start":2388.12,"end":2388.32},{"text":"meant","start":2388.32,"end":2388.56},{"text":"to","start":2388.56,"end":2388.68},{"text":"cover","start":2388.68,"end":2388.96},{"text":"information","start":2388.96,"end":2389.36},{"text":"on","start":2391.2,"end":2391.48},{"text":"the","start":2391.48,"end":2391.64},{"text":"high","start":2391.64,"end":2391.8},{"text":"net","start":2391.8,"end":2392},{"text":"worth","start":2392,"end":2392.28},{"text":"individuals","start":2392.28,"end":2392.96},{"text":"themselves.","start":2393.39,"end":2393.79}]}]},{"sentences":[{"text":"We would appreciate if this could be clarified in the text.","start":2396.83,"end":2400.31,"topics":[],"words":[{"text":"We","start":2396.83,"end":2397.11},{"text":"would","start":2397.11,"end":2397.31},{"text":"appreciate","start":2397.31,"end":2397.91},{"text":"if","start":2397.91,"end":2398.19},{"text":"this","start":2398.19,"end":2398.47},{"text":"could","start":2398.47,"end":2398.75},{"text":"be","start":2398.75,"end":2399.03},{"text":"clarified","start":2399.03,"end":2399.63},{"text":"in","start":2399.63,"end":2399.79},{"text":"the","start":2399.79,"end":2399.95},{"text":"text.","start":2399.95,"end":2400.31}]},{"text":"First, regardless of that, even if the focus is not to be taxpayer specific, it does not seem to be ruled out that information on natural or legal persons could still be subject to the exchange if these persons or entities serve as facilitators or intermediaries for the structures and techniques we want to exchange information on.","start":2400.31,"end":2430.56,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"First,","start":2400.31,"end":2400.67},{"text":"regardless","start":2401.63,"end":2402.23},{"text":"of","start":2402.23,"end":2402.39},{"text":"that,","start":2402.39,"end":2402.67},{"text":"even","start":2403.31,"end":2403.63},{"text":"if","start":2403.63,"end":2403.83},{"text":"the","start":2403.83,"end":2404.03},{"text":"focus","start":2404.03,"end":2404.35},{"text":"is","start":2404.59,"end":2404.95},{"text":"not","start":2404.95,"end":2405.31},{"text":"to","start":2405.55,"end":2405.79},{"text":"be","start":2405.79,"end":2405.95},{"text":"taxpayer","start":2405.95,"end":2406.71},{"text":"specific,","start":2406.71,"end":2407.31},{"text":"it","start":2407.39,"end":2407.67},{"text":"does","start":2407.67,"end":2407.87},{"text":"not","start":2407.87,"end":2408.11},{"text":"seem","start":2408.11,"end":2408.31},{"text":"to","start":2408.31,"end":2408.47},{"text":"be","start":2408.47,"end":2408.63},{"text":"ruled","start":2408.63,"end":2408.95},{"text":"out","start":2408.95,"end":2409.23},{"text":"that","start":2410.83,"end":2411.19},{"text":"information","start":2411.19,"end":2411.55},{"text":"on","start":2411.87,"end":2412.19},{"text":"natural","start":2412.19,"end":2412.63},{"text":"or","start":2412.63,"end":2412.87},{"text":"legal","start":2412.87,"end":2413.27},{"text":"persons","start":2413.27,"end":2413.95},{"text":"could","start":2413.95,"end":2414.35},{"text":"still","start":2414.35,"end":2414.75},{"text":"be","start":2415.31,"end":2415.63},{"text":"subject","start":2415.63,"end":2416.03},{"text":"to","start":2416.03,"end":2416.23},{"text":"the","start":2416.23,"end":2416.43},{"text":"exchange","start":2416.43,"end":2416.99},{"text":"if","start":2418.11,"end":2418.51},{"text":"these","start":2418.96,"end":2419.2},{"text":"persons","start":2419.92,"end":2420.64},{"text":"or","start":2420.72,"end":2421.04},{"text":"entities","start":2421.04,"end":2421.6},{"text":"serve","start":2421.92,"end":2422.4},{"text":"as","start":2422.4,"end":2422.72},{"text":"facilitators","start":2422.8,"end":2423.68},{"text":"or","start":2423.76,"end":2424.08},{"text":"intermediaries","start":2424.08,"end":2424.88},{"text":"for","start":2425.04,"end":2425.36},{"text":"the","start":2425.36,"end":2425.56},{"text":"structures","start":2425.56,"end":2426},{"text":"and","start":2426,"end":2426.28},{"text":"techniques","start":2426.28,"end":2427.04},{"text":"we","start":2428.56,"end":2428.88},{"text":"want","start":2428.88,"end":2429.08},{"text":"to","start":2429.08,"end":2429.24},{"text":"exchange","start":2429.24,"end":2429.68},{"text":"information","start":2429.68,"end":2430},{"text":"on.","start":2430.16,"end":2430.56}]},{"text":"And in front of this background, in our view, as was expressed by previous speakers, any exchange of information must in general be subject to clear legal basis and proportionality assessments.","start":2431.12,"end":2443.04,"topics":[],"words":[{"text":"And","start":2431.12,"end":2431.4},{"text":"in","start":2431.4,"end":2431.6},{"text":"front","start":2431.6,"end":2431.84},{"text":"of","start":2431.84,"end":2432.08},{"text":"this","start":2432.08,"end":2432.32},{"text":"background,","start":2432.32,"end":2432.76},{"text":"in","start":2432.76,"end":2432.92},{"text":"our","start":2432.92,"end":2433.16},{"text":"view,","start":2433.16,"end":2433.48},{"text":"as","start":2433.48,"end":2433.72},{"text":"was","start":2433.72,"end":2433.92},{"text":"expressed","start":2433.92,"end":2434.32},{"text":"by","start":2434.32,"end":2434.48},{"text":"previous","start":2434.48,"end":2434.8},{"text":"speakers,","start":2434.88,"end":2435.4},{"text":"any","start":2435.4,"end":2435.56},{"text":"exchange","start":2435.56,"end":2435.96},{"text":"of","start":2435.96,"end":2436.12},{"text":"information","start":2436.12,"end":2436.4},{"text":"must","start":2436.56,"end":2436.96},{"text":"in","start":2437.44,"end":2437.72},{"text":"general","start":2437.72,"end":2438},{"text":"be","start":2438,"end":2438.32},{"text":"subject","start":2438.32,"end":2438.68},{"text":"to","start":2438.68,"end":2438.92},{"text":"clear","start":2438.92,"end":2439.28},{"text":"legal","start":2439.44,"end":2440.08},{"text":"basis","start":2440.08,"end":2440.72},{"text":"and","start":2440.8,"end":2441.2},{"text":"proportionality","start":2441.2,"end":2442.24},{"text":"assessments.","start":2442.32,"end":2443.04}]},{"text":"We don't see that these requirements are currently met, neither in Article 6 nor by reading it in parallel with Articles 9 or 10.","start":2444.08,"end":2452.78,"topics":[],"words":[{"text":"We","start":2444.08,"end":2444.4},{"text":"don't","start":2444.4,"end":2444.68},{"text":"see","start":2444.68,"end":2444.88},{"text":"that","start":2444.88,"end":2445.12},{"text":"these","start":2445.12,"end":2445.4},{"text":"requirements","start":2445.4,"end":2446.04},{"text":"are","start":2446.04,"end":2446.36},{"text":"currently","start":2446.36,"end":2446.72},{"text":"met,","start":2446.72,"end":2447.04},{"text":"neither","start":2447.04,"end":2447.36},{"text":"in","start":2447.36,"end":2447.6},{"text":"Article","start":2447.6,"end":2447.92},{"text":"6","start":2448,"end":2448.4},{"text":"nor","start":2448.4,"end":2448.8},{"text":"by","start":2449.04,"end":2449.36},{"text":"reading","start":2449.36,"end":2449.72},{"text":"it","start":2449.72,"end":2449.92},{"text":"in","start":2449.92,"end":2450.12},{"text":"parallel","start":2450.12,"end":2450.56},{"text":"with","start":2450.78,"end":2450.94},{"text":"Articles","start":2450.94,"end":2451.66},{"text":"9","start":2451.66,"end":2452.06},{"text":"or","start":2452.14,"end":2452.46},{"text":"10.","start":2452.46,"end":2452.78}]},{"text":"We strongly encourages clear definitions of the scope of the exchange and the manner in which the exchange is supposed to take place in order to allow for an effective application by all Member States and also to balance the administrative burdens accompanying these exchanges for both taxpayers, tax administration and possibly for those who are required to provide information.","start":2453.9,"end":2478.47,"topics":[],"words":[{"text":"We","start":2453.9,"end":2454.3},{"text":"strongly","start":2454.54,"end":2455.18},{"text":"encourages","start":2455.18,"end":2455.82},{"text":"clear","start":2456.3,"end":2456.7},{"text":"definitions","start":2456.7,"end":2457.34},{"text":"of","start":2457.34,"end":2457.62},{"text":"the","start":2457.62,"end":2457.78},{"text":"scope","start":2457.78,"end":2458.06},{"text":"of","start":2458.06,"end":2458.18},{"text":"the","start":2458.18,"end":2458.34},{"text":"exchange","start":2458.34,"end":2458.82},{"text":"and","start":2458.82,"end":2459.02},{"text":"the","start":2459.02,"end":2459.22},{"text":"manner","start":2459.22,"end":2459.54},{"text":"in","start":2459.54,"end":2459.7},{"text":"which","start":2459.7,"end":2459.86},{"text":"the","start":2459.86,"end":2460.06},{"text":"exchange","start":2460.06,"end":2460.46},{"text":"is","start":2460.46,"end":2460.7},{"text":"supposed","start":2460.7,"end":2461.06},{"text":"to","start":2461.06,"end":2461.18},{"text":"take","start":2461.18,"end":2461.34},{"text":"place","start":2461.34,"end":2461.58},{"text":"in","start":2461.58,"end":2461.78},{"text":"order","start":2461.78,"end":2461.98},{"text":"to","start":2461.98,"end":2462.22},{"text":"allow","start":2462.22,"end":2462.5},{"text":"for","start":2462.5,"end":2462.86},{"text":"an","start":2463.58,"end":2463.9},{"text":"effective","start":2463.9,"end":2464.38},{"text":"application","start":2464.38,"end":2465.1},{"text":"by","start":2465.1,"end":2465.38},{"text":"all","start":2465.38,"end":2465.54},{"text":"Member","start":2465.54,"end":2465.78},{"text":"States","start":2465.78,"end":2466.1},{"text":"and","start":2466.1,"end":2466.34},{"text":"also","start":2466.34,"end":2466.579},{"text":"to","start":2466.579,"end":2466.819},{"text":"balance","start":2466.819,"end":2467.26},{"text":"the","start":2467.58,"end":2467.9},{"text":"administrative","start":2467.9,"end":2468.78},{"text":"burdens","start":2468.86,"end":2469.58},{"text":"accompanying","start":2469.58,"end":2470.3},{"text":"these","start":2470.3,"end":2470.54},{"text":"exchanges","start":2470.54,"end":2471.1},{"text":"for","start":2471.34,"end":2471.7},{"text":"both","start":2471.7,"end":2472.02},{"text":"taxpayers,","start":2472.02,"end":2472.86},{"text":"tax","start":2473.02,"end":2473.34},{"text":"administration","start":2473.34,"end":2473.98},{"text":"and","start":2474.3,"end":2474.7},{"text":"possibly","start":2474.86,"end":2475.34},{"text":"for","start":2475.34,"end":2475.54},{"text":"those","start":2475.54,"end":2475.82},{"text":"who","start":2476.71,"end":2476.83},{"text":"are","start":2476.83,"end":2477.03},{"text":"required","start":2477.03,"end":2477.51},{"text":"to","start":2477.51,"end":2477.71},{"text":"provide","start":2477.71,"end":2477.99},{"text":"information.","start":2478.07,"end":2478.47}]}]},{"sentences":[{"text":"In our view, this can only be properly addressed in a protocol dedicated to the exchange of information and in that context, we strongly encourage also the interoperability with existing multilateral exchange frameworks.","start":2479.67,"end":2495.75,"topics":[],"words":[{"text":"In","start":2479.67,"end":2479.99},{"text":"our","start":2479.99,"end":2480.23},{"text":"view,","start":2480.23,"end":2480.55},{"text":"this","start":2481.27,"end":2481.67},{"text":"can","start":2481.67,"end":2482.07},{"text":"only","start":2482.07,"end":2482.43},{"text":"be","start":2482.43,"end":2482.71},{"text":"properly","start":2482.71,"end":2483.23},{"text":"addressed","start":2483.23,"end":2483.79},{"text":"in","start":2483.79,"end":2483.95},{"text":"a","start":2483.95,"end":2484.15},{"text":"protocol","start":2484.15,"end":2484.63},{"text":"dedicated","start":2484.63,"end":2485.11},{"text":"to","start":2485.11,"end":2485.31},{"text":"the","start":2485.31,"end":2485.47},{"text":"exchange","start":2485.47,"end":2485.83},{"text":"of","start":2485.83,"end":2485.99},{"text":"information","start":2485.99,"end":2486.31},{"text":"and","start":2486.55,"end":2486.95},{"text":"in","start":2487.27,"end":2487.55},{"text":"that","start":2487.55,"end":2487.75},{"text":"context,","start":2487.75,"end":2488.31},{"text":"we","start":2488.55,"end":2488.87},{"text":"strongly","start":2488.87,"end":2489.35},{"text":"encourage","start":2489.35,"end":2489.95},{"text":"also","start":2489.95,"end":2490.31},{"text":"the","start":2490.39,"end":2490.71},{"text":"interoperability","start":2490.71,"end":2491.99},{"text":"with","start":2492.55,"end":2492.91},{"text":"existing","start":2492.91,"end":2493.51},{"text":"multilateral","start":2493.67,"end":2494.55},{"text":"exchange","start":2494.55,"end":2495.03},{"text":"frameworks.","start":2495.03,"end":2495.75}]},{"text":"In particular, we note that the OECD led information exchange system already provides for participants across a broad range of jurisdictions, including developing economies, and its effectiveness should not be diluted by parallel or inconsistent architectures.","start":2496.23,"end":2511.93,"topics":[],"words":[{"text":"In","start":2496.23,"end":2496.51},{"text":"particular,","start":2496.51,"end":2496.79},{"text":"we","start":2496.79,"end":2497.07},{"text":"note","start":2497.07,"end":2497.27},{"text":"that","start":2497.27,"end":2497.39},{"text":"the","start":2497.39,"end":2497.55},{"text":"OECD","start":2497.55,"end":2498.07},{"text":"led","start":2498.07,"end":2498.35},{"text":"information","start":2498.35,"end":2498.71},{"text":"exchange","start":2498.87,"end":2499.43},{"text":"system","start":2499.43,"end":2499.75},{"text":"already","start":2499.83,"end":2500.23},{"text":"provides","start":2500.31,"end":2500.99},{"text":"for","start":2500.99,"end":2501.27},{"text":"participants","start":2501.27,"end":2501.78},{"text":"across","start":2502.25,"end":2502.45},{"text":"a","start":2502.45,"end":2502.69},{"text":"broad","start":2502.69,"end":2502.93},{"text":"range","start":2502.93,"end":2503.21},{"text":"of","start":2503.21,"end":2503.37},{"text":"jurisdictions,","start":2503.37,"end":2504.17},{"text":"including","start":2504.17,"end":2504.57},{"text":"developing","start":2504.73,"end":2505.37},{"text":"economies,","start":2505.37,"end":2505.93},{"text":"and","start":2506.57,"end":2506.89},{"text":"its","start":2506.89,"end":2507.21},{"text":"effectiveness","start":2507.37,"end":2508.17},{"text":"should","start":2508.17,"end":2508.37},{"text":"not","start":2508.37,"end":2508.53},{"text":"be","start":2508.53,"end":2508.69},{"text":"diluted","start":2508.69,"end":2509.25},{"text":"by","start":2509.25,"end":2509.41},{"text":"parallel","start":2509.41,"end":2509.89},{"text":"or","start":2509.89,"end":2510.21},{"text":"inconsistent","start":2510.21,"end":2511.09},{"text":"architectures.","start":2511.09,"end":2511.93}]},{"text":"Thank you.","start":2512.17,"end":2512.73,"topics":[],"words":[{"text":"Thank","start":2512.17,"end":2512.49},{"text":"you.","start":2512.49,"end":2512.73}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":28,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2517.61,"end":2518.049,"topics":[],"words":[{"text":"Thank","start":2517.61,"end":2517.93},{"text":"you.","start":2517.93,"end":2518.049}]},{"text":"Germany, Hungary, please.","start":2518.049,"end":2519.53,"topics":[],"words":[{"text":"Germany,","start":2518.049,"end":2518.69},{"text":"Hungary,","start":2518.69,"end":2519.17},{"text":"please.","start":2519.17,"end":2519.53}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Kholid.","start":2522.41,"end":2523.85,"topics":[],"words":[{"text":"Thank","start":2522.41,"end":2522.73},{"text":"you,","start":2522.73,"end":2522.85},{"text":"Mr.","start":2522.85,"end":2523.17},{"text":"Kholid.","start":2523.17,"end":2523.85}]},{"text":"Good afternoon, everyone.","start":2524.01,"end":2525.13,"topics":[],"words":[{"text":"Good","start":2524.01,"end":2524.29},{"text":"afternoon,","start":2524.29,"end":2524.77},{"text":"everyone.","start":2524.77,"end":2525.13}]},{"text":"Thank you for all the hard work done on the article.","start":2526.33,"end":2528.73,"topics":[],"words":[{"text":"Thank","start":2526.33,"end":2526.65},{"text":"you","start":2526.65,"end":2526.77},{"text":"for","start":2526.77,"end":2526.93},{"text":"all","start":2526.93,"end":2527.09},{"text":"the","start":2527.09,"end":2527.25},{"text":"hard","start":2527.25,"end":2527.45},{"text":"work","start":2527.45,"end":2527.73},{"text":"done","start":2527.73,"end":2528.01},{"text":"on","start":2528.01,"end":2528.21},{"text":"the","start":2528.21,"end":2528.41},{"text":"article.","start":2528.41,"end":2528.73}]},{"text":"We appreciate the effort.","start":2528.81,"end":2530.25,"topics":[],"words":[{"text":"We","start":2528.81,"end":2529.13},{"text":"appreciate","start":2529.13,"end":2529.61},{"text":"the","start":2529.61,"end":2529.85},{"text":"effort.","start":2529.85,"end":2530.25}]},{"text":"We welcome the changes in the article.","start":2531.59,"end":2533.35,"topics":[],"words":[{"text":"We","start":2531.59,"end":2531.75},{"text":"welcome","start":2531.75,"end":2532.19},{"text":"the","start":2532.19,"end":2532.35},{"text":"changes","start":2532.35,"end":2532.75},{"text":"in","start":2532.75,"end":2532.91},{"text":"the","start":2532.91,"end":2533.07},{"text":"article.","start":2533.07,"end":2533.35}]}]},{"sentences":[{"text":"We believe that we are moving in a better direction.","start":2533.59,"end":2536.23,"topics":[],"words":[{"text":"We","start":2533.59,"end":2533.87},{"text":"believe","start":2533.87,"end":2534.11},{"text":"that","start":2534.11,"end":2534.35},{"text":"we","start":2534.35,"end":2534.51},{"text":"are","start":2534.51,"end":2534.71},{"text":"moving","start":2534.71,"end":2534.99},{"text":"in","start":2534.99,"end":2535.15},{"text":"a","start":2535.15,"end":2535.27},{"text":"better","start":2535.27,"end":2535.51},{"text":"direction.","start":2535.51,"end":2536.23}]},{"text":"That said, we echo Sweden as we believe this Article as we understand this to be high level commitment.","start":2537.83,"end":2546.71,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"That","start":2537.83,"end":2538.15},{"text":"said,","start":2538.15,"end":2538.47},{"text":"we","start":2538.71,"end":2539.03},{"text":"echo","start":2539.03,"end":2539.43},{"text":"Sweden","start":2539.43,"end":2540.07},{"text":"as","start":2540.55,"end":2540.95},{"text":"we","start":2541.83,"end":2542.15},{"text":"believe","start":2542.15,"end":2542.47},{"text":"this","start":2542.63,"end":2542.95},{"text":"Article","start":2542.95,"end":2543.27},{"text":"as","start":2543.27,"end":2543.59},{"text":"we","start":2543.59,"end":2543.79},{"text":"understand","start":2543.79,"end":2544.07},{"text":"this","start":2544.23,"end":2544.63},{"text":"to","start":2544.95,"end":2545.23},{"text":"be","start":2545.23,"end":2545.43},{"text":"high","start":2545.43,"end":2545.67},{"text":"level","start":2545.67,"end":2545.99},{"text":"commitment.","start":2545.99,"end":2546.71}]},{"text":"While the more detailed and binding obligations would be addressed in the Protocols.","start":2546.79,"end":2551.27,"topics":[],"words":[{"text":"While","start":2546.79,"end":2547.11},{"text":"the","start":2547.11,"end":2547.31},{"text":"more","start":2547.31,"end":2547.51},{"text":"detailed","start":2547.51,"end":2547.95},{"text":"and","start":2547.95,"end":2548.15},{"text":"binding","start":2548.15,"end":2548.55},{"text":"obligations","start":2548.55,"end":2549.27},{"text":"would","start":2549.27,"end":2549.55},{"text":"be","start":2549.55,"end":2549.71},{"text":"addressed","start":2549.71,"end":2550.15},{"text":"in","start":2550.15,"end":2550.27},{"text":"the","start":2550.27,"end":2550.43},{"text":"Protocols.","start":2550.43,"end":2551.27}]},{"text":"In light of that, we are wondering whether the current language in Article 6 might go beyond what is appropriate for a Framework Convention.","start":2551.83,"end":2559.6,"topics":[],"words":[{"text":"In","start":2551.83,"end":2552.07},{"text":"light","start":2552.07,"end":2552.27},{"text":"of","start":2552.27,"end":2552.55},{"text":"that,","start":2552.55,"end":2552.87},{"text":"we","start":2552.95,"end":2553.23},{"text":"are","start":2553.23,"end":2553.39},{"text":"wondering","start":2553.39,"end":2553.83},{"text":"whether","start":2553.83,"end":2554.11},{"text":"the","start":2554.11,"end":2554.39},{"text":"current","start":2554.39,"end":2554.67},{"text":"language","start":2554.67,"end":2555.07},{"text":"in","start":2555.07,"end":2555.27},{"text":"Article","start":2555.27,"end":2555.59},{"text":"6","start":2555.67,"end":2555.93},{"text":"might","start":2556.4,"end":2556.52},{"text":"go","start":2556.52,"end":2556.72},{"text":"beyond","start":2556.72,"end":2557.04},{"text":"what","start":2557.04,"end":2557.24},{"text":"is","start":2557.24,"end":2557.44},{"text":"appropriate","start":2557.44,"end":2557.96},{"text":"for","start":2557.96,"end":2558.2},{"text":"a","start":2558.2,"end":2558.36},{"text":"Framework","start":2558.36,"end":2558.84},{"text":"Convention.","start":2558.84,"end":2559.6}]}]},{"sentences":[{"text":"We would like to echo also Canada as we are still struggling to understand the types of measures under the provisions of paragraph one.","start":2561.76,"end":2569.36,"topics":[],"words":[{"text":"We","start":2561.76,"end":2562.04},{"text":"would","start":2562.04,"end":2562.2},{"text":"like","start":2562.2,"end":2562.36},{"text":"to","start":2562.36,"end":2562.52},{"text":"echo","start":2562.52,"end":2562.88},{"text":"also","start":2562.88,"end":2563.16},{"text":"Canada","start":2563.16,"end":2563.52},{"text":"as","start":2564,"end":2564.32},{"text":"we","start":2564.32,"end":2564.52},{"text":"are","start":2564.52,"end":2564.72},{"text":"still","start":2564.72,"end":2565},{"text":"struggling","start":2565,"end":2565.52},{"text":"to","start":2565.52,"end":2565.72},{"text":"understand","start":2565.72,"end":2566},{"text":"the","start":2566.08,"end":2566.36},{"text":"types","start":2566.36,"end":2566.64},{"text":"of","start":2566.64,"end":2566.84},{"text":"measures","start":2566.84,"end":2567.28},{"text":"under","start":2567.28,"end":2567.56},{"text":"the","start":2567.56,"end":2567.8},{"text":"provisions","start":2567.8,"end":2568.32},{"text":"of","start":2568.32,"end":2568.48},{"text":"paragraph","start":2568.48,"end":2569},{"text":"one.","start":2569,"end":2569.36}]},{"text":"We would like to also echo Canada regarding the question on definitions, as it is still unclear who qualifies as a high net worth individual in paragraph three.","start":2570.72,"end":2581.6,"topics":[],"words":[{"text":"We","start":2570.72,"end":2571},{"text":"would","start":2571,"end":2571.16},{"text":"like","start":2571.16,"end":2571.36},{"text":"to","start":2571.36,"end":2571.56},{"text":"also","start":2571.56,"end":2571.839},{"text":"echo","start":2571.839,"end":2572.28},{"text":"Canada","start":2572.28,"end":2572.56},{"text":"regarding","start":2572.88,"end":2573.44},{"text":"the","start":2573.44,"end":2573.64},{"text":"question","start":2573.64,"end":2573.88},{"text":"on","start":2573.88,"end":2574.16},{"text":"definitions,","start":2574.16,"end":2574.8},{"text":"as","start":2575.6,"end":2575.92},{"text":"it","start":2575.92,"end":2576.08},{"text":"is","start":2576.08,"end":2576.24},{"text":"still","start":2576.24,"end":2576.48},{"text":"unclear","start":2576.48,"end":2576.92},{"text":"who","start":2576.92,"end":2577.12},{"text":"qualifies","start":2577.12,"end":2577.6},{"text":"as","start":2577.6,"end":2577.8},{"text":"a","start":2577.8,"end":2577.92},{"text":"high","start":2577.92,"end":2578.08},{"text":"net","start":2578.08,"end":2578.32},{"text":"worth","start":2578.32,"end":2578.64},{"text":"individual","start":2578.64,"end":2579.28},{"text":"in","start":2580.4,"end":2580.72},{"text":"paragraph","start":2580.72,"end":2581.24},{"text":"three.","start":2581.24,"end":2581.6}]},{"text":"We are wondering whether we have any room for clarifying that the approaches are voluntary and respect state sovereignty.","start":2582.39,"end":2588.87,"topics":[],"words":[{"text":"We","start":2582.39,"end":2582.51},{"text":"are","start":2582.51,"end":2582.67},{"text":"wondering","start":2582.67,"end":2583.11},{"text":"whether","start":2583.11,"end":2583.39},{"text":"we","start":2583.39,"end":2583.63},{"text":"have","start":2583.63,"end":2583.83},{"text":"any","start":2583.83,"end":2584.07},{"text":"room","start":2584.07,"end":2584.31},{"text":"for","start":2584.31,"end":2584.55},{"text":"clarifying","start":2584.55,"end":2585.27},{"text":"that","start":2585.35,"end":2585.67},{"text":"the","start":2585.67,"end":2585.87},{"text":"approaches","start":2585.87,"end":2586.43},{"text":"are","start":2586.43,"end":2586.63},{"text":"voluntary","start":2586.63,"end":2587.15},{"text":"and","start":2587.15,"end":2587.35},{"text":"respect","start":2587.35,"end":2587.67},{"text":"state","start":2587.75,"end":2588.11},{"text":"sovereignty.","start":2588.11,"end":2588.87}]},{"text":"Furthermore, reintroducing a qualifier such as in relevant Member States, which is in paragraph 10b of the terms of Reference, could help maintain consistency with the original text of the Tor.","start":2589.75,"end":2604.31,"topics":[],"words":[{"text":"Furthermore,","start":2589.75,"end":2590.47},{"text":"reintroducing","start":2590.47,"end":2591.43},{"text":"a","start":2591.43,"end":2591.63},{"text":"qualifier","start":2591.63,"end":2592.31},{"text":"such","start":2592.31,"end":2592.59},{"text":"as","start":2592.59,"end":2592.83},{"text":"in","start":2592.83,"end":2593.07},{"text":"relevant","start":2593.07,"end":2593.55},{"text":"Member","start":2593.55,"end":2593.87},{"text":"States,","start":2593.87,"end":2594.23},{"text":"which","start":2595.11,"end":2595.39},{"text":"is","start":2595.39,"end":2595.59},{"text":"in","start":2595.59,"end":2595.83},{"text":"paragraph","start":2595.83,"end":2596.43},{"text":"10b","start":2596.43,"end":2597.11},{"text":"of","start":2597.51,"end":2597.83},{"text":"the","start":2597.83,"end":2598.029},{"text":"terms","start":2598.029,"end":2598.23},{"text":"of","start":2598.23,"end":2598.47},{"text":"Reference,","start":2598.47,"end":2599.11},{"text":"could","start":2599.27,"end":2599.59},{"text":"help","start":2599.59,"end":2599.91},{"text":"maintain","start":2600.47,"end":2601.03},{"text":"consistency","start":2601.03,"end":2601.83},{"text":"with","start":2601.91,"end":2602.23},{"text":"the","start":2602.23,"end":2602.43},{"text":"original","start":2602.43,"end":2602.91},{"text":"text","start":2602.91,"end":2603.27},{"text":"of","start":2603.27,"end":2603.43},{"text":"the","start":2603.43,"end":2603.59},{"text":"Tor.","start":2603.59,"end":2604.31}]},{"text":"Thank you.","start":2604.63,"end":2605.27,"topics":[],"words":[{"text":"Thank","start":2604.63,"end":2604.99},{"text":"you.","start":2604.99,"end":2605.27}]}]}],"speaker":{"name":null,"affiliation":"HUN","affiliation_full":"Hungary","group":null,"function":"Representative"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank you. Hungary, United Kingdom, please.","start":2607.76,"end":2609.84,"topics":[],"words":[{"text":"Thank","start":2607.76,"end":2607.96},{"text":"you.","start":2607.96,"end":2608.16},{"text":"Hungary,","start":2608.16,"end":2608.64},{"text":"United","start":2608.64,"end":2609.04},{"text":"Kingdom,","start":2609.04,"end":2609.52},{"text":"please.","start":2609.52,"end":2609.84}]},{"text":"Thank you very much.","start":2610.88,"end":2611.84,"topics":[],"words":[{"text":"Thank","start":2610.88,"end":2611.2},{"text":"you","start":2611.2,"end":2611.32},{"text":"very","start":2611.32,"end":2611.52},{"text":"much.","start":2611.52,"end":2611.84}]},{"text":"The uk, as is the case for many of the jurisdictions present, has already taken significant action in this space.","start":2612.56,"end":2618.72,"topics":[],"words":[{"text":"The","start":2612.56,"end":2612.84},{"text":"uk,","start":2612.84,"end":2613.12},{"text":"as","start":2613.36,"end":2613.68},{"text":"is","start":2613.68,"end":2613.88},{"text":"the","start":2613.88,"end":2614},{"text":"case","start":2614,"end":2614.16},{"text":"for","start":2614.16,"end":2614.48},{"text":"many","start":2614.48,"end":2614.8},{"text":"of","start":2614.8,"end":2614.96},{"text":"the","start":2614.96,"end":2615.08},{"text":"jurisdictions","start":2615.08,"end":2615.76},{"text":"present,","start":2615.76,"end":2616.08},{"text":"has","start":2616.08,"end":2616.36},{"text":"already","start":2616.36,"end":2616.6},{"text":"taken","start":2616.6,"end":2616.96},{"text":"significant","start":2616.96,"end":2617.36},{"text":"action","start":2617.52,"end":2617.92},{"text":"in","start":2617.92,"end":2618.2},{"text":"this","start":2618.2,"end":2618.4},{"text":"space.","start":2618.4,"end":2618.72}]},{"text":"So to give a few examples, we were an early adopter of both the Common Reporting Standard and the Crypto Asset Reporting Framework.","start":2619.28,"end":2625.52,"topics":[],"words":[{"text":"So","start":2619.28,"end":2619.56},{"text":"to","start":2619.56,"end":2619.72},{"text":"give","start":2619.72,"end":2619.88},{"text":"a","start":2619.88,"end":2620},{"text":"few","start":2620,"end":2620.16},{"text":"examples,","start":2620.16,"end":2620.72},{"text":"we","start":2620.88,"end":2621.16},{"text":"were","start":2621.16,"end":2621.32},{"text":"an","start":2621.32,"end":2621.48},{"text":"early","start":2621.48,"end":2621.68},{"text":"adopter","start":2621.68,"end":2622.08},{"text":"of","start":2622.08,"end":2622.24},{"text":"both","start":2622.24,"end":2622.36},{"text":"the","start":2622.36,"end":2622.52},{"text":"Common","start":2622.52,"end":2622.76},{"text":"Reporting","start":2622.76,"end":2623.2},{"text":"Standard","start":2623.2,"end":2623.68},{"text":"and","start":2623.68,"end":2623.84},{"text":"the","start":2623.84,"end":2623.96},{"text":"Crypto","start":2623.96,"end":2624.36},{"text":"Asset","start":2624.36,"end":2624.64},{"text":"Reporting","start":2624.64,"end":2625.04},{"text":"Framework.","start":2625.04,"end":2625.52}]}]},{"sentences":[{"text":"And we would consider existing initiatives like these important ways in which the principles of this Article is realized.","start":2626.32,"end":2632.88,"topics":[],"words":[{"text":"And","start":2626.32,"end":2626.6},{"text":"we","start":2626.6,"end":2626.76},{"text":"would","start":2626.76,"end":2626.96},{"text":"consider","start":2626.96,"end":2627.28},{"text":"existing","start":2627.36,"end":2627.92},{"text":"initiatives","start":2627.92,"end":2628.56},{"text":"like","start":2628.56,"end":2628.8},{"text":"these","start":2628.8,"end":2629.08},{"text":"important","start":2629.08,"end":2629.44},{"text":"ways","start":2629.68,"end":2630.12},{"text":"in","start":2630.12,"end":2630.36},{"text":"which","start":2630.36,"end":2630.56},{"text":"the","start":2630.56,"end":2630.76},{"text":"principles","start":2630.76,"end":2631.24},{"text":"of","start":2631.24,"end":2631.48},{"text":"this","start":2631.48,"end":2631.68},{"text":"Article","start":2631.68,"end":2632},{"text":"is","start":2632.08,"end":2632.36},{"text":"realized.","start":2632.36,"end":2632.88}]},{"text":"And I think now I will reflect a lot of what our colleague from Germany has already said.","start":2633.41,"end":2639.49,"topics":[],"words":[{"text":"And","start":2633.41,"end":2633.53},{"text":"I","start":2633.53,"end":2633.65},{"text":"think","start":2633.65,"end":2633.81},{"text":"now","start":2633.81,"end":2634.13},{"text":"I","start":2634.21,"end":2634.49},{"text":"will","start":2634.49,"end":2634.77},{"text":"reflect","start":2635.57,"end":2636.09},{"text":"a","start":2636.09,"end":2636.33},{"text":"lot","start":2636.33,"end":2636.45},{"text":"of","start":2636.45,"end":2636.57},{"text":"what","start":2636.57,"end":2636.85},{"text":"our","start":2637.17,"end":2637.49},{"text":"colleague","start":2637.49,"end":2637.89},{"text":"from","start":2637.89,"end":2638.13},{"text":"Germany","start":2638.13,"end":2638.61},{"text":"has","start":2638.61,"end":2638.81},{"text":"already","start":2638.81,"end":2639.09},{"text":"said.","start":2639.09,"end":2639.49}]},{"text":"I think these examples reinforce our view that it's important to reach a common understanding of whether the commitments are intended to create immediate obligations for changes to domestic law and existing international agreements.","start":2639.81,"end":2650.93,"topics":[],"words":[{"text":"I","start":2639.81,"end":2640.05},{"text":"think","start":2640.05,"end":2640.17},{"text":"these","start":2640.17,"end":2640.37},{"text":"examples","start":2640.37,"end":2640.93},{"text":"reinforce","start":2640.93,"end":2641.73},{"text":"our","start":2641.73,"end":2642.01},{"text":"view","start":2642.01,"end":2642.21},{"text":"that","start":2642.21,"end":2642.41},{"text":"it's","start":2642.41,"end":2642.61},{"text":"important","start":2642.61,"end":2642.81},{"text":"to","start":2642.81,"end":2643.05},{"text":"reach","start":2643.05,"end":2643.21},{"text":"a","start":2643.21,"end":2643.37},{"text":"common","start":2643.37,"end":2643.69},{"text":"understanding","start":2643.69,"end":2644.45},{"text":"of","start":2644.61,"end":2644.89},{"text":"whether","start":2644.89,"end":2645.09},{"text":"the","start":2645.09,"end":2645.29},{"text":"commitments","start":2645.29,"end":2645.65},{"text":"are","start":2645.65,"end":2645.81},{"text":"intended","start":2645.81,"end":2646.09},{"text":"to","start":2646.09,"end":2646.29},{"text":"create","start":2646.29,"end":2646.45},{"text":"immediate","start":2646.45,"end":2646.93},{"text":"obligations","start":2646.93,"end":2647.57},{"text":"for","start":2647.65,"end":2647.93},{"text":"changes","start":2647.93,"end":2648.21},{"text":"to","start":2648.21,"end":2648.33},{"text":"domestic","start":2648.33,"end":2648.73},{"text":"law","start":2648.73,"end":2649.01},{"text":"and","start":2649.25,"end":2649.57},{"text":"existing","start":2649.57,"end":2650.01},{"text":"international","start":2650.01,"end":2650.29},{"text":"agreements.","start":2650.37,"end":2650.93}]},{"text":"I think we need to be very judicious in the way in which we are creating binding legal obligations in this Convention.","start":2650.93,"end":2657.73,"topics":[],"words":[{"text":"I","start":2650.93,"end":2651.13},{"text":"think","start":2651.13,"end":2651.29},{"text":"we","start":2651.29,"end":2651.45},{"text":"need","start":2651.45,"end":2651.57},{"text":"to","start":2651.57,"end":2651.65},{"text":"be","start":2651.65,"end":2651.77},{"text":"very","start":2651.77,"end":2651.97},{"text":"judicious","start":2651.97,"end":2652.69},{"text":"in","start":2653.01,"end":2653.33},{"text":"the","start":2653.33,"end":2653.49},{"text":"way","start":2653.49,"end":2653.61},{"text":"in","start":2653.61,"end":2653.77},{"text":"which","start":2653.77,"end":2654.01},{"text":"we","start":2654.01,"end":2654.25},{"text":"are","start":2654.25,"end":2654.53},{"text":"creating","start":2654.53,"end":2655.25},{"text":"binding","start":2655.57,"end":2656.01},{"text":"legal","start":2656.01,"end":2656.29},{"text":"obligations","start":2656.29,"end":2656.77},{"text":"in","start":2656.77,"end":2656.97},{"text":"this","start":2656.97,"end":2657.17},{"text":"Convention.","start":2657.17,"end":2657.73}]},{"text":"And I think it's.","start":2657.81,"end":2658.71,"topics":[],"words":[{"text":"And","start":2657.81,"end":2658.09},{"text":"I","start":2658.09,"end":2658.25},{"text":"think","start":2658.25,"end":2658.41},{"text":"it's.","start":2658.41,"end":2658.71}]}]},{"sentences":[{"text":"It's our view that we should instead be trying to kind of formalize general obligations on the Parties and have the Protocols or other instruments specify actions when needed.","start":2658.78,"end":2668.22,"topics":[],"words":[{"text":"It's","start":2658.78,"end":2658.98},{"text":"our","start":2658.98,"end":2659.18},{"text":"view","start":2659.18,"end":2659.5},{"text":"that","start":2659.66,"end":2659.94},{"text":"we","start":2659.94,"end":2660.1},{"text":"should","start":2660.1,"end":2660.26},{"text":"instead","start":2660.26,"end":2660.66},{"text":"be","start":2660.66,"end":2660.82},{"text":"trying","start":2660.82,"end":2660.98},{"text":"to","start":2660.98,"end":2661.14},{"text":"kind","start":2661.14,"end":2661.26},{"text":"of","start":2661.26,"end":2661.34},{"text":"formalize","start":2661.34,"end":2661.86},{"text":"general","start":2661.86,"end":2662.18},{"text":"obligations","start":2662.18,"end":2662.7},{"text":"on","start":2662.7,"end":2662.9},{"text":"the","start":2662.9,"end":2663.06},{"text":"Parties","start":2663.06,"end":2663.5},{"text":"and","start":2664.14,"end":2664.42},{"text":"have","start":2664.42,"end":2664.58},{"text":"the","start":2664.58,"end":2664.74},{"text":"Protocols","start":2664.74,"end":2665.34},{"text":"or","start":2665.34,"end":2665.5},{"text":"other","start":2665.5,"end":2665.74},{"text":"instruments","start":2665.74,"end":2666.22},{"text":"specify","start":2666.7,"end":2667.18},{"text":"actions","start":2667.18,"end":2667.54},{"text":"when","start":2667.54,"end":2667.74},{"text":"needed.","start":2667.74,"end":2668.22}]},{"text":"But actually Parties may also meet the commitments in the Framework Convention through other means.","start":2668.3,"end":2672.78,"topics":[],"words":[{"text":"But","start":2668.3,"end":2668.58},{"text":"actually","start":2668.58,"end":2668.82},{"text":"Parties","start":2668.82,"end":2669.26},{"text":"may","start":2669.26,"end":2669.5},{"text":"also","start":2669.5,"end":2669.78},{"text":"meet","start":2669.78,"end":2670.02},{"text":"the","start":2670.02,"end":2670.18},{"text":"commitments","start":2670.18,"end":2670.7},{"text":"in","start":2670.94,"end":2671.22},{"text":"the","start":2671.22,"end":2671.34},{"text":"Framework","start":2671.34,"end":2671.74},{"text":"Convention","start":2671.74,"end":2672.1},{"text":"through","start":2672.1,"end":2672.3},{"text":"other","start":2672.3,"end":2672.54},{"text":"means.","start":2672.54,"end":2672.78}]},{"text":"And I think, you know, as our colleague from Germany has already said, I think there's a lot that already exists in this space which is, you know, important work that's been done and I think one way upon which the parties here could meet these obligations.","start":2672.78,"end":2685.4,"topics":[],"words":[{"text":"And","start":2672.78,"end":2672.98},{"text":"I","start":2672.98,"end":2673.14},{"text":"think,","start":2673.14,"end":2673.42},{"text":"you","start":2673.42,"end":2673.7},{"text":"know,","start":2673.7,"end":2673.98},{"text":"as","start":2674.14,"end":2674.54},{"text":"our","start":2674.779,"end":2675.02},{"text":"colleague","start":2675.02,"end":2675.22},{"text":"from","start":2675.22,"end":2675.38},{"text":"Germany","start":2675.38,"end":2675.7},{"text":"has","start":2675.7,"end":2675.86},{"text":"already","start":2675.86,"end":2676.1},{"text":"said,","start":2676.1,"end":2676.46},{"text":"I","start":2676.54,"end":2676.82},{"text":"think","start":2676.82,"end":2676.98},{"text":"there's","start":2676.98,"end":2677.18},{"text":"a","start":2677.18,"end":2677.26},{"text":"lot","start":2677.26,"end":2677.42},{"text":"that","start":2677.42,"end":2677.62},{"text":"already","start":2677.62,"end":2677.9},{"text":"exists","start":2677.9,"end":2678.38},{"text":"in","start":2678.38,"end":2678.54},{"text":"this","start":2678.54,"end":2678.66},{"text":"space","start":2678.66,"end":2678.86},{"text":"which","start":2678.86,"end":2679.1},{"text":"is,","start":2679.1,"end":2679.3},{"text":"you","start":2679.3,"end":2679.42},{"text":"know,","start":2679.42,"end":2679.54},{"text":"important","start":2679.54,"end":2679.82},{"text":"work","start":2679.82,"end":2680.14},{"text":"that's","start":2680.14,"end":2680.46},{"text":"been","start":2680.46,"end":2680.62},{"text":"done","start":2680.62,"end":2680.94},{"text":"and","start":2681.34,"end":2681.66},{"text":"I","start":2681.66,"end":2681.86},{"text":"think","start":2681.86,"end":2682.1},{"text":"one","start":2682.1,"end":2682.38},{"text":"way","start":2682.38,"end":2682.7},{"text":"upon","start":2682.86,"end":2683.22},{"text":"which","start":2683.22,"end":2683.42},{"text":"the","start":2683.42,"end":2683.58},{"text":"parties","start":2683.58,"end":2683.86},{"text":"here","start":2683.86,"end":2684.18},{"text":"could","start":2684.18,"end":2684.42},{"text":"meet","start":2684.42,"end":2684.58},{"text":"these","start":2684.58,"end":2684.69},{"text":"obligations.","start":2684.84,"end":2685.4}]},{"text":"Thank you.","start":2685.88,"end":2686.52,"topics":[],"words":[{"text":"Thank","start":2685.88,"end":2686.24},{"text":"you.","start":2686.24,"end":2686.52}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Thank you. United Kingdom, France, please.","start":2688.84,"end":2690.92,"topics":[],"words":[{"text":"Thank","start":2688.84,"end":2689.2},{"text":"you.","start":2689.2,"end":2689.36},{"text":"United","start":2689.36,"end":2689.64},{"text":"Kingdom,","start":2689.64,"end":2690.16},{"text":"France,","start":2690.16,"end":2690.56},{"text":"please.","start":2690.56,"end":2690.92}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":32,"paragraphs":[{"sentences":[{"text":"MERCIER thank you, Mr. Chairman.","start":2693.4,"end":2695.88,"topics":[],"words":[{"text":"MERCIER","start":2693.4,"end":2694.12},{"text":"thank","start":2694.6,"end":2694.92},{"text":"you,","start":2694.92,"end":2695.04},{"text":"Mr.","start":2695.04,"end":2695.32},{"text":"Chairman.","start":2695.32,"end":2695.88}]},{"text":"Thank you for the work that has been done on this article which as we see it, is moving towards a positive direction.","start":2696.44,"end":2704.76,"topics":[],"words":[{"text":"Thank","start":2696.44,"end":2696.84},{"text":"you","start":2696.84,"end":2697.16},{"text":"for","start":2697.24,"end":2697.64},{"text":"the","start":2697.64,"end":2698.04},{"text":"work","start":2698.04,"end":2698.36},{"text":"that","start":2698.36,"end":2698.56},{"text":"has","start":2698.56,"end":2698.72},{"text":"been","start":2698.72,"end":2698.92},{"text":"done","start":2698.92,"end":2699.2},{"text":"on","start":2699.2,"end":2699.44},{"text":"this","start":2699.44,"end":2699.64},{"text":"article","start":2699.64,"end":2699.96},{"text":"which","start":2700.68,"end":2701.079},{"text":"as","start":2701.32,"end":2701.68},{"text":"we","start":2701.68,"end":2701.96},{"text":"see","start":2701.96,"end":2702.2},{"text":"it,","start":2702.2,"end":2702.52},{"text":"is","start":2702.6,"end":2702.92},{"text":"moving","start":2702.92,"end":2703.28},{"text":"towards","start":2703.28,"end":2703.72},{"text":"a","start":2703.72,"end":2703.88},{"text":"positive","start":2703.88,"end":2704.2},{"text":"direction.","start":2704.2,"end":2704.76}]},{"text":"And I'd like to thank you for the explanations about your interpretation of paragraph 2, which is a very edifying France, generally speaking, very much favors enhancement of international cooperation with a view to ensuring efficient and effective taxation of high net worth individuals.","start":2704.84,"end":2723.54,"topics":[],"words":[{"text":"And","start":2704.84,"end":2705.12},{"text":"I'd","start":2705.12,"end":2705.32},{"text":"like","start":2705.32,"end":2705.4},{"text":"to","start":2705.4,"end":2705.48},{"text":"thank","start":2705.48,"end":2705.64},{"text":"you","start":2705.64,"end":2705.72},{"text":"for","start":2705.72,"end":2705.84},{"text":"the","start":2705.84,"end":2705.96},{"text":"explanations","start":2705.96,"end":2706.68},{"text":"about","start":2706.76,"end":2707.16},{"text":"your","start":2707.32,"end":2707.64},{"text":"interpretation","start":2707.64,"end":2708.24},{"text":"of","start":2708.24,"end":2708.4},{"text":"paragraph","start":2708.4,"end":2708.84},{"text":"2,","start":2708.84,"end":2709.08},{"text":"which","start":2709.08,"end":2709.28},{"text":"is","start":2709.28,"end":2709.56},{"text":"a","start":2709.96,"end":2710.24},{"text":"very","start":2710.24,"end":2710.52},{"text":"edifying","start":2711.06,"end":2711.7},{"text":"France,","start":2711.86,"end":2712.34},{"text":"generally","start":2712.34,"end":2712.9},{"text":"speaking,","start":2712.9,"end":2713.3},{"text":"very","start":2713.62,"end":2713.94},{"text":"much","start":2713.94,"end":2714.22},{"text":"favors","start":2714.22,"end":2714.9},{"text":"enhancement","start":2715.38,"end":2716.06},{"text":"of","start":2716.06,"end":2716.26},{"text":"international","start":2716.26,"end":2716.58},{"text":"cooperation","start":2716.74,"end":2717.54},{"text":"with","start":2717.94,"end":2718.3},{"text":"a","start":2718.3,"end":2718.5},{"text":"view","start":2718.5,"end":2718.74},{"text":"to","start":2718.9,"end":2719.3},{"text":"ensuring","start":2719.38,"end":2719.86},{"text":"efficient","start":2719.86,"end":2720.58},{"text":"and","start":2720.74,"end":2721.02},{"text":"effective","start":2721.02,"end":2721.54},{"text":"taxation","start":2721.62,"end":2722.18},{"text":"of","start":2722.18,"end":2722.34},{"text":"high","start":2722.34,"end":2722.5},{"text":"net","start":2722.5,"end":2722.7},{"text":"worth","start":2722.7,"end":2722.98},{"text":"individuals.","start":2722.98,"end":2723.54}]},{"text":"For this reason, we believe that paragraph three of this article, paragraph three is probably most important.","start":2723.54,"end":2729.62,"topics":[],"words":[{"text":"For","start":2723.54,"end":2723.74},{"text":"this","start":2723.74,"end":2723.94},{"text":"reason,","start":2723.94,"end":2724.26},{"text":"we","start":2724.66,"end":2724.98},{"text":"believe","start":2724.98,"end":2725.22},{"text":"that","start":2725.22,"end":2725.5},{"text":"paragraph","start":2725.5,"end":2726.14},{"text":"three","start":2726.14,"end":2726.46},{"text":"of","start":2726.46,"end":2726.7},{"text":"this","start":2726.7,"end":2726.979},{"text":"article,","start":2726.979,"end":2727.38},{"text":"paragraph","start":2727.7,"end":2728.34},{"text":"three","start":2728.34,"end":2728.54},{"text":"is","start":2728.54,"end":2728.7},{"text":"probably","start":2728.7,"end":2729.02},{"text":"most","start":2729.02,"end":2729.3},{"text":"important.","start":2729.3,"end":2729.62}]},{"text":"It is incumbent upon us, and I think this is the right level in terms of engagement to consider ways to enhance international cooperation and to provide for effective taxation.","start":2730.34,"end":2742.61,"topics":[],"words":[{"text":"It","start":2730.34,"end":2730.58},{"text":"is","start":2730.58,"end":2730.7},{"text":"incumbent","start":2730.7,"end":2731.18},{"text":"upon","start":2731.18,"end":2731.58},{"text":"us,","start":2731.58,"end":2731.94},{"text":"and","start":2732.5,"end":2732.78},{"text":"I","start":2732.78,"end":2732.94},{"text":"think","start":2732.94,"end":2733.14},{"text":"this","start":2733.14,"end":2733.34},{"text":"is","start":2733.34,"end":2733.54},{"text":"the","start":2733.54,"end":2733.7},{"text":"right","start":2733.7,"end":2733.9},{"text":"level","start":2733.9,"end":2734.18},{"text":"in","start":2734.18,"end":2734.38},{"text":"terms","start":2734.38,"end":2734.54},{"text":"of","start":2734.54,"end":2734.82},{"text":"engagement","start":2734.9,"end":2735.62},{"text":"to","start":2736.02,"end":2736.38},{"text":"consider","start":2736.38,"end":2736.74},{"text":"ways","start":2736.98,"end":2737.54},{"text":"to","start":2737.62,"end":2737.94},{"text":"enhance","start":2737.94,"end":2738.34},{"text":"international","start":2738.34,"end":2738.66},{"text":"cooperation","start":2738.82,"end":2739.54},{"text":"and","start":2739.97,"end":2740.17},{"text":"to","start":2740.17,"end":2740.45},{"text":"provide","start":2740.45,"end":2740.77},{"text":"for","start":2740.77,"end":2741.05},{"text":"effective","start":2741.05,"end":2741.65},{"text":"taxation.","start":2741.89,"end":2742.61}]}]},{"sentences":[{"text":"And this can take various forms, some of which are mentioned in 1 and 2.","start":2743.17,"end":2747.65,"topics":[],"words":[{"text":"And","start":2743.17,"end":2743.45},{"text":"this","start":2743.45,"end":2743.61},{"text":"can","start":2743.61,"end":2743.81},{"text":"take","start":2743.81,"end":2744.13},{"text":"various","start":2744.29,"end":2744.85},{"text":"forms,","start":2744.85,"end":2745.33},{"text":"some","start":2745.33,"end":2745.53},{"text":"of","start":2745.53,"end":2745.65},{"text":"which","start":2745.65,"end":2745.77},{"text":"are","start":2745.77,"end":2745.97},{"text":"mentioned","start":2745.97,"end":2746.45},{"text":"in","start":2746.45,"end":2746.77},{"text":"1","start":2746.93,"end":2747.21},{"text":"and","start":2747.21,"end":2747.37},{"text":"2.","start":2747.37,"end":2747.65}]},{"text":"And as some colleagues previously mentioned, immediately technical issues come arise which can undermine the commitment and engagement here.","start":2747.97,"end":2757.69,"topics":[],"words":[{"text":"And","start":2747.97,"end":2748.29},{"text":"as","start":2748.29,"end":2748.53},{"text":"some","start":2748.53,"end":2748.77},{"text":"colleagues","start":2748.77,"end":2749.25},{"text":"previously","start":2749.25,"end":2749.77},{"text":"mentioned,","start":2749.77,"end":2750.37},{"text":"immediately","start":2751.81,"end":2752.45},{"text":"technical","start":2752.45,"end":2752.89},{"text":"issues","start":2752.89,"end":2753.25},{"text":"come","start":2753.65,"end":2754.05},{"text":"arise","start":2754.53,"end":2755.09},{"text":"which","start":2755.09,"end":2755.45},{"text":"can","start":2755.45,"end":2755.729},{"text":"undermine","start":2755.729,"end":2756.17},{"text":"the","start":2756.17,"end":2756.29},{"text":"commitment","start":2756.29,"end":2756.73},{"text":"and","start":2756.73,"end":2756.97},{"text":"engagement","start":2756.97,"end":2757.45},{"text":"here.","start":2757.45,"end":2757.69}]},{"text":"So we believe that it is better to place value on paragraph three and to leverage that which is at the very heart of our commitment and the engagement enhancement of international cooperation in order to ensure effective taxation of high net worth individuals.","start":2757.69,"end":2773.04,"topics":[],"words":[{"text":"So","start":2757.69,"end":2757.89},{"text":"we","start":2757.89,"end":2757.97},{"text":"believe","start":2757.97,"end":2758.13},{"text":"that","start":2758.13,"end":2758.33},{"text":"it","start":2758.33,"end":2758.45},{"text":"is","start":2758.45,"end":2758.69},{"text":"better","start":2758.85,"end":2759.21},{"text":"to","start":2759.21,"end":2759.57},{"text":"place","start":2759.81,"end":2760.21},{"text":"value","start":2760.21,"end":2760.61},{"text":"on","start":2760.93,"end":2761.25},{"text":"paragraph","start":2761.25,"end":2761.89},{"text":"three","start":2761.89,"end":2762.29},{"text":"and","start":2762.61,"end":2762.89},{"text":"to","start":2762.89,"end":2763.05},{"text":"leverage","start":2763.05,"end":2763.37},{"text":"that","start":2763.37,"end":2763.53},{"text":"which","start":2763.53,"end":2763.73},{"text":"is","start":2763.73,"end":2763.93},{"text":"at","start":2763.93,"end":2764.09},{"text":"the","start":2764.09,"end":2764.21},{"text":"very","start":2764.21,"end":2764.37},{"text":"heart","start":2764.37,"end":2764.57},{"text":"of","start":2764.57,"end":2764.73},{"text":"our","start":2764.73,"end":2764.89},{"text":"commitment","start":2764.89,"end":2765.41},{"text":"and","start":2765.8,"end":2765.92},{"text":"the","start":2765.92,"end":2766.04},{"text":"engagement","start":2766.04,"end":2766.68},{"text":"enhancement","start":2766.84,"end":2767.52},{"text":"of","start":2767.52,"end":2767.68},{"text":"international","start":2767.68,"end":2767.96},{"text":"cooperation","start":2768.04,"end":2768.68},{"text":"in","start":2768.68,"end":2768.88},{"text":"order","start":2768.88,"end":2769.12},{"text":"to","start":2769.12,"end":2769.48},{"text":"ensure","start":2769.56,"end":2769.92},{"text":"effective","start":2769.92,"end":2770.6},{"text":"taxation","start":2771.16,"end":2771.72},{"text":"of","start":2771.72,"end":2771.88},{"text":"high","start":2771.88,"end":2772.04},{"text":"net","start":2772.04,"end":2772.24},{"text":"worth","start":2772.24,"end":2772.48},{"text":"individuals.","start":2772.48,"end":2773.04}]},{"text":"Thank you.","start":2773.04,"end":2773.48,"topics":[],"words":[{"text":"Thank","start":2773.04,"end":2773.24},{"text":"you.","start":2773.24,"end":2773.48}]}]}],"speaker":{"name":null,"affiliation":"FRA","affiliation_full":"France","group":null,"function":"Representative"}},{"statement_number":33,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2775.64,"end":2776.2,"topics":[],"words":[{"text":"Thank","start":2775.64,"end":2775.96},{"text":"you.","start":2775.96,"end":2776.2}]},{"text":"France Lesotho, please.","start":2776.2,"end":2778.04,"topics":[],"words":[{"text":"France","start":2776.2,"end":2776.76},{"text":"Lesotho,","start":2776.92,"end":2777.72},{"text":"please.","start":2777.72,"end":2778.04}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":34,"paragraphs":[{"sentences":[{"text":"Thank you Chair, for the article as it is and for having explained or re explained as to what paragraph two is all about.","start":2780.68,"end":2790.76,"topics":[],"words":[{"text":"Thank","start":2780.68,"end":2781.04},{"text":"you","start":2781.04,"end":2781.2},{"text":"Chair,","start":2781.2,"end":2781.48},{"text":"for","start":2782.6,"end":2782.92},{"text":"the","start":2782.92,"end":2783.24},{"text":"article","start":2783.24,"end":2783.64},{"text":"as","start":2783.8,"end":2784.08},{"text":"it","start":2784.08,"end":2784.24},{"text":"is","start":2784.24,"end":2784.52},{"text":"and","start":2785.16,"end":2785.52},{"text":"for","start":2785.52,"end":2785.88},{"text":"having","start":2786.12,"end":2786.52},{"text":"explained","start":2786.6,"end":2787.2},{"text":"or","start":2787.2,"end":2787.48},{"text":"re","start":2787.48,"end":2787.72},{"text":"explained","start":2787.72,"end":2788.12},{"text":"as","start":2788.12,"end":2788.36},{"text":"to","start":2788.36,"end":2788.56},{"text":"what","start":2788.56,"end":2788.84},{"text":"paragraph","start":2789.4,"end":2789.96},{"text":"two","start":2789.96,"end":2790.2},{"text":"is","start":2790.2,"end":2790.36},{"text":"all","start":2790.36,"end":2790.48},{"text":"about.","start":2790.48,"end":2790.76}]},{"text":"With regards to paragraph one and two, we are very much okay with the use of the word shall because I think for most of us that will come naturally from our domestic laws.","start":2792.29,"end":2806.53,"topics":[],"words":[{"text":"With","start":2792.29,"end":2792.45},{"text":"regards","start":2792.45,"end":2792.81},{"text":"to","start":2792.81,"end":2793.05},{"text":"paragraph","start":2793.05,"end":2793.73},{"text":"one","start":2793.89,"end":2794.29},{"text":"and","start":2794.37,"end":2794.73},{"text":"two,","start":2794.73,"end":2795.09},{"text":"we","start":2795.57,"end":2795.85},{"text":"are","start":2795.85,"end":2796.05},{"text":"very","start":2796.05,"end":2796.25},{"text":"much","start":2796.25,"end":2796.53},{"text":"okay","start":2797.17,"end":2797.85},{"text":"with","start":2797.85,"end":2798.21},{"text":"the","start":2798.21,"end":2798.53},{"text":"use","start":2798.53,"end":2798.73},{"text":"of","start":2798.73,"end":2798.89},{"text":"the","start":2798.89,"end":2799.09},{"text":"word","start":2799.09,"end":2799.41},{"text":"shall","start":2799.41,"end":2799.89},{"text":"because","start":2800.45,"end":2800.85},{"text":"I","start":2801.25,"end":2801.53},{"text":"think","start":2801.53,"end":2801.77},{"text":"for","start":2801.77,"end":2802.01},{"text":"most","start":2802.01,"end":2802.21},{"text":"of","start":2802.21,"end":2802.41},{"text":"us","start":2802.41,"end":2802.65},{"text":"that","start":2802.65,"end":2802.93},{"text":"will","start":2802.93,"end":2803.17},{"text":"come","start":2803.17,"end":2803.45},{"text":"naturally","start":2803.45,"end":2804.05},{"text":"from","start":2804.05,"end":2804.45},{"text":"our","start":2805.01,"end":2805.37},{"text":"domestic","start":2805.37,"end":2806.05},{"text":"laws.","start":2806.05,"end":2806.53}]},{"text":"Our core mandate is to fight evasion and avoidance.","start":2806.53,"end":2811.41,"topics":[],"words":[{"text":"Our","start":2806.53,"end":2806.93},{"text":"core","start":2806.93,"end":2807.289},{"text":"mandate","start":2807.289,"end":2807.81},{"text":"is","start":2808.29,"end":2808.61},{"text":"to","start":2808.61,"end":2808.89},{"text":"fight","start":2808.89,"end":2809.25},{"text":"evasion","start":2809.41,"end":2810.05},{"text":"and","start":2810.05,"end":2810.37},{"text":"avoidance.","start":2810.61,"end":2811.41}]},{"text":"So I don't think it would be proper for us to say who will explore means and ways to do that because it's already given from our domestic laws.","start":2811.41,"end":2822.42,"topics":[],"words":[{"text":"So","start":2811.41,"end":2811.81},{"text":"I","start":2811.81,"end":2812.09},{"text":"don't","start":2812.09,"end":2812.33},{"text":"think","start":2812.33,"end":2812.61},{"text":"it","start":2813.01,"end":2813.29},{"text":"would","start":2813.29,"end":2813.45},{"text":"be","start":2813.45,"end":2813.65},{"text":"proper","start":2813.65,"end":2813.97},{"text":"for","start":2813.97,"end":2814.25},{"text":"us","start":2814.25,"end":2814.45},{"text":"to","start":2814.45,"end":2814.65},{"text":"say","start":2814.65,"end":2814.89},{"text":"who","start":2814.89,"end":2815.13},{"text":"will","start":2815.13,"end":2815.33},{"text":"explore","start":2815.33,"end":2815.89},{"text":"means","start":2816.29,"end":2816.69},{"text":"and","start":2817.06,"end":2817.18},{"text":"ways","start":2817.18,"end":2817.5},{"text":"to","start":2817.5,"end":2817.78},{"text":"do","start":2818.74,"end":2819.02},{"text":"that","start":2819.02,"end":2819.26},{"text":"because","start":2819.26,"end":2819.62},{"text":"it's","start":2819.62,"end":2819.98},{"text":"already","start":2819.98,"end":2820.26},{"text":"given","start":2820.26,"end":2820.66},{"text":"from","start":2820.66,"end":2820.94},{"text":"our","start":2820.94,"end":2821.22},{"text":"domestic","start":2821.22,"end":2821.86},{"text":"laws.","start":2821.86,"end":2822.42}]},{"text":"And with regards to paragraph two, that is basically the language that you'd find in the exchange of information articles that we have or agreements that we have.","start":2822.9,"end":2833.94,"topics":[],"words":[{"text":"And","start":2822.9,"end":2823.26},{"text":"with","start":2823.26,"end":2823.5},{"text":"regards","start":2823.5,"end":2823.94},{"text":"to","start":2823.94,"end":2824.26},{"text":"paragraph","start":2824.26,"end":2825.06},{"text":"two,","start":2825.06,"end":2825.46},{"text":"that","start":2825.46,"end":2825.74},{"text":"is","start":2825.74,"end":2825.94},{"text":"basically","start":2825.94,"end":2826.42},{"text":"the","start":2826.5,"end":2826.78},{"text":"language","start":2826.78,"end":2827.14},{"text":"that","start":2827.14,"end":2827.34},{"text":"you'd","start":2827.34,"end":2827.66},{"text":"find","start":2827.66,"end":2827.94},{"text":"in","start":2828.42,"end":2828.7},{"text":"the","start":2828.7,"end":2828.86},{"text":"exchange","start":2828.86,"end":2829.26},{"text":"of","start":2829.26,"end":2829.46},{"text":"information","start":2829.46,"end":2829.78},{"text":"articles","start":2830.42,"end":2831.14},{"text":"that","start":2831.14,"end":2831.46},{"text":"we","start":2831.7,"end":2832.02},{"text":"have","start":2832.02,"end":2832.34},{"text":"or","start":2832.42,"end":2832.739},{"text":"agreements","start":2832.739,"end":2833.22},{"text":"that","start":2833.22,"end":2833.46},{"text":"we","start":2833.46,"end":2833.66},{"text":"have.","start":2833.66,"end":2833.94}]}]},{"sentences":[{"text":"So that as well is already given for paragraph three would have liked to go for a stronger way wedding like for example, state parties shall take or undertake coordinated approach but in the spirit of compromise and challenges that other Member States are facing, we think explore still can can serve purpose.","start":2834.1,"end":2861.23,"topics":[],"words":[{"text":"So","start":2834.1,"end":2834.5},{"text":"that","start":2834.74,"end":2835.1},{"text":"as","start":2835.1,"end":2835.38},{"text":"well","start":2835.38,"end":2835.7},{"text":"is","start":2836.02,"end":2836.34},{"text":"already","start":2836.34,"end":2836.62},{"text":"given","start":2836.62,"end":2836.98},{"text":"for","start":2837.78,"end":2838.1},{"text":"paragraph","start":2838.1,"end":2838.7},{"text":"three","start":2838.7,"end":2839.06},{"text":"would","start":2839.06,"end":2839.38},{"text":"have","start":2839.38,"end":2839.7},{"text":"liked","start":2840.42,"end":2840.94},{"text":"to","start":2840.94,"end":2841.1},{"text":"go","start":2841.1,"end":2841.26},{"text":"for","start":2841.26,"end":2841.42},{"text":"a","start":2841.42,"end":2841.58},{"text":"stronger","start":2841.58,"end":2842.06},{"text":"way","start":2842.06,"end":2842.28},{"text":"wedding","start":2842.35,"end":2842.83},{"text":"like","start":2843.31,"end":2843.71},{"text":"for","start":2843.71,"end":2843.99},{"text":"example,","start":2843.99,"end":2844.51},{"text":"state","start":2845.07,"end":2845.43},{"text":"parties","start":2845.43,"end":2846.03},{"text":"shall","start":2846.83,"end":2847.31},{"text":"take","start":2847.63,"end":2848.03},{"text":"or","start":2848.11,"end":2848.39},{"text":"undertake","start":2848.39,"end":2848.95},{"text":"coordinated","start":2848.95,"end":2849.71},{"text":"approach","start":2850.35,"end":2850.75},{"text":"but","start":2850.83,"end":2851.11},{"text":"in","start":2851.11,"end":2851.27},{"text":"the","start":2851.27,"end":2851.39},{"text":"spirit","start":2851.39,"end":2851.87},{"text":"of","start":2852.11,"end":2852.43},{"text":"compromise","start":2852.43,"end":2853.07},{"text":"and","start":2853.07,"end":2853.39},{"text":"challenges","start":2854.83,"end":2855.39},{"text":"that","start":2855.39,"end":2855.63},{"text":"other","start":2855.63,"end":2855.87},{"text":"Member","start":2855.87,"end":2856.15},{"text":"States","start":2856.15,"end":2856.51},{"text":"are","start":2856.51,"end":2856.83},{"text":"facing,","start":2856.83,"end":2857.31},{"text":"we","start":2857.31,"end":2857.59},{"text":"think","start":2857.59,"end":2857.87},{"text":"explore","start":2858.189,"end":2858.91},{"text":"still","start":2859.07,"end":2859.47},{"text":"can","start":2859.55,"end":2859.95},{"text":"can","start":2860.03,"end":2860.35},{"text":"serve","start":2860.35,"end":2860.71},{"text":"purpose.","start":2860.71,"end":2861.23}]},{"text":"Our concern is more or less the same as what our colleague from Peru and Mexico raised with regards to paragraph three, in that it doesn't provide indication as to how then we can proceed from here or what foundational basis are we going to give to the protocol that will subsequently be formulated or decided developed.","start":2862.83,"end":2894.26,"topics":[],"words":[{"text":"Our","start":2862.83,"end":2863.19},{"text":"concern","start":2863.19,"end":2863.55},{"text":"is","start":2863.63,"end":2864.03},{"text":"more","start":2864.75,"end":2865.03},{"text":"or","start":2865.03,"end":2865.15},{"text":"less","start":2865.15,"end":2865.31},{"text":"the","start":2865.31,"end":2865.51},{"text":"same","start":2865.51,"end":2865.71},{"text":"as","start":2865.71,"end":2866.03},{"text":"what","start":2866.03,"end":2866.43},{"text":"our","start":2866.83,"end":2867.15},{"text":"colleague","start":2867.15,"end":2867.55},{"text":"from","start":2867.55,"end":2867.87},{"text":"Peru","start":2868.17,"end":2868.53},{"text":"and","start":2868.53,"end":2868.73},{"text":"Mexico","start":2868.73,"end":2869.45},{"text":"raised","start":2870.09,"end":2870.53},{"text":"with","start":2870.53,"end":2870.77},{"text":"regards","start":2870.77,"end":2871.17},{"text":"to","start":2871.17,"end":2871.53},{"text":"paragraph","start":2872.49,"end":2873.29},{"text":"three,","start":2873.29,"end":2873.69},{"text":"in","start":2874.57,"end":2874.89},{"text":"that","start":2874.89,"end":2875.21},{"text":"it","start":2875.53,"end":2875.81},{"text":"doesn't","start":2875.81,"end":2876.41},{"text":"provide","start":2876.81,"end":2877.21},{"text":"indication","start":2877.37,"end":2878.01},{"text":"as","start":2878.01,"end":2878.21},{"text":"to","start":2878.21,"end":2878.41},{"text":"how","start":2878.41,"end":2878.73},{"text":"then","start":2879.05,"end":2879.37},{"text":"we","start":2879.37,"end":2879.57},{"text":"can","start":2879.57,"end":2879.81},{"text":"proceed","start":2879.81,"end":2880.37},{"text":"from","start":2880.37,"end":2880.73},{"text":"here","start":2881.21,"end":2881.61},{"text":"or","start":2882.17,"end":2882.53},{"text":"what","start":2882.53,"end":2882.89},{"text":"foundational","start":2884.17,"end":2884.89},{"text":"basis","start":2884.89,"end":2885.49},{"text":"are","start":2885.49,"end":2885.73},{"text":"we","start":2885.73,"end":2885.93},{"text":"going","start":2885.93,"end":2886.13},{"text":"to","start":2886.13,"end":2886.29},{"text":"give","start":2886.29,"end":2886.53},{"text":"to","start":2886.53,"end":2886.89},{"text":"the","start":2888.09,"end":2888.41},{"text":"protocol","start":2888.41,"end":2888.89},{"text":"that","start":2888.89,"end":2889.09},{"text":"will","start":2889.09,"end":2889.37},{"text":"subsequently","start":2889.61,"end":2890.37},{"text":"be","start":2890.37,"end":2890.65},{"text":"formulated","start":2892.01,"end":2892.73},{"text":"or","start":2892.97,"end":2893.37},{"text":"decided","start":2893.37,"end":2893.55},{"text":"developed.","start":2893.7,"end":2894.26}]},{"text":"So to that extent, Lesotho would want to include a few examples that enhance that particular paragraph 3 to include coordinated approaches including disclosure and reporting requirements, beneficial ownership and asset Identification systems and members and Chair will recall that the issue of asset registry featured predominantly during our discussions in Nairobi as well as in the intersectional meetings.","start":2894.5,"end":2932.23,"topics":[],"words":[{"text":"So","start":2894.5,"end":2894.78},{"text":"to","start":2894.78,"end":2894.94},{"text":"that","start":2894.94,"end":2895.1},{"text":"extent,","start":2895.1,"end":2895.62},{"text":"Lesotho","start":2895.94,"end":2896.7},{"text":"would","start":2896.7,"end":2896.9},{"text":"want","start":2896.9,"end":2897.18},{"text":"to","start":2897.18,"end":2897.54},{"text":"include","start":2897.94,"end":2898.34},{"text":"a","start":2898.34,"end":2898.62},{"text":"few","start":2898.62,"end":2898.82},{"text":"examples","start":2898.82,"end":2899.3},{"text":"that","start":2899.3,"end":2899.7},{"text":"enhance","start":2899.86,"end":2900.42},{"text":"that","start":2900.42,"end":2900.74},{"text":"particular","start":2900.98,"end":2901.38},{"text":"paragraph","start":2901.54,"end":2902.26},{"text":"3","start":2902.74,"end":2903.14},{"text":"to","start":2903.22,"end":2903.62},{"text":"include","start":2903.62,"end":2904.02},{"text":"coordinated","start":2905.06,"end":2906.02},{"text":"approaches","start":2906.18,"end":2906.98},{"text":"including","start":2906.98,"end":2907.38},{"text":"disclosure","start":2908.02,"end":2908.78},{"text":"and","start":2908.78,"end":2908.98},{"text":"reporting","start":2908.98,"end":2909.499},{"text":"requirements,","start":2909.499,"end":2910.18},{"text":"beneficial","start":2910.9,"end":2911.62},{"text":"ownership","start":2911.62,"end":2912.22},{"text":"and","start":2912.22,"end":2912.5},{"text":"asset","start":2912.5,"end":2912.94},{"text":"Identification","start":2912.94,"end":2913.86},{"text":"systems","start":2913.94,"end":2914.66},{"text":"and","start":2915.38,"end":2915.78},{"text":"members","start":2916.34,"end":2916.74},{"text":"and","start":2917.14,"end":2917.54},{"text":"Chair","start":2917.62,"end":2918.02},{"text":"will","start":2918.66,"end":2919.06},{"text":"recall","start":2919.27,"end":2919.51},{"text":"that","start":2919.51,"end":2919.83},{"text":"the","start":2920.15,"end":2920.47},{"text":"issue","start":2920.47,"end":2920.79},{"text":"of","start":2920.79,"end":2921.19},{"text":"asset","start":2922.71,"end":2923.19},{"text":"registry","start":2923.19,"end":2923.91},{"text":"featured","start":2924.47,"end":2925.19},{"text":"predominantly","start":2925.43,"end":2926.47},{"text":"during","start":2926.47,"end":2926.87},{"text":"our","start":2926.87,"end":2927.27},{"text":"discussions","start":2927.43,"end":2928.15},{"text":"in","start":2928.15,"end":2928.47},{"text":"Nairobi","start":2928.47,"end":2929.27},{"text":"as","start":2929.43,"end":2929.71},{"text":"well","start":2929.71,"end":2929.87},{"text":"as","start":2929.87,"end":2930.03},{"text":"in","start":2930.03,"end":2930.19},{"text":"the","start":2930.19,"end":2930.43},{"text":"intersectional","start":2930.43,"end":2931.19},{"text":"meetings.","start":2931.51,"end":2932.23}]},{"text":"So for us as developing countries, it's going to be very important that we have assets registries that we can rely on because assets registries will give us information related into high net worth individuals.","start":2932.71,"end":2946.52,"topics":[],"words":[{"text":"So","start":2932.71,"end":2933.11},{"text":"for","start":2933.27,"end":2933.59},{"text":"us","start":2933.59,"end":2933.91},{"text":"as","start":2934.31,"end":2934.63},{"text":"developing","start":2934.63,"end":2935.149},{"text":"countries,","start":2935.149,"end":2935.51},{"text":"it's","start":2935.51,"end":2935.87},{"text":"going","start":2935.87,"end":2936.03},{"text":"to","start":2936.03,"end":2936.15},{"text":"be","start":2936.15,"end":2936.27},{"text":"very","start":2936.27,"end":2936.43},{"text":"important","start":2936.43,"end":2936.71},{"text":"that","start":2936.87,"end":2937.27},{"text":"we","start":2937.51,"end":2937.79},{"text":"have","start":2937.79,"end":2937.99},{"text":"assets","start":2937.99,"end":2938.43},{"text":"registries","start":2938.43,"end":2939.03},{"text":"that","start":2939.03,"end":2939.23},{"text":"we","start":2939.23,"end":2939.39},{"text":"can","start":2939.39,"end":2939.59},{"text":"rely","start":2939.59,"end":2940.07},{"text":"on","start":2940.07,"end":2940.39},{"text":"because","start":2940.47,"end":2940.87},{"text":"assets","start":2941.43,"end":2941.95},{"text":"registries","start":2941.95,"end":2942.55},{"text":"will","start":2942.87,"end":2943.27},{"text":"give","start":2943.35,"end":2943.67},{"text":"us","start":2943.67,"end":2943.91},{"text":"information","start":2943.91,"end":2944.23},{"text":"related","start":2944.31,"end":2944.71},{"text":"into","start":2944.88,"end":2945.08},{"text":"high","start":2945.08,"end":2945.32},{"text":"net","start":2945.32,"end":2945.52},{"text":"worth","start":2945.52,"end":2945.84},{"text":"individuals.","start":2945.84,"end":2946.52}]},{"text":"So it's something that we find missing, but something that has been predominantly mentioned throughout our discussions.","start":2946.52,"end":2953.76,"topics":[],"words":[{"text":"So","start":2946.52,"end":2946.76},{"text":"it's","start":2946.76,"end":2946.96},{"text":"something","start":2946.96,"end":2947.12},{"text":"that","start":2947.12,"end":2947.32},{"text":"we","start":2947.32,"end":2947.52},{"text":"find","start":2947.52,"end":2947.84},{"text":"missing,","start":2948.24,"end":2948.88},{"text":"but","start":2948.96,"end":2949.28},{"text":"something","start":2949.28,"end":2949.52},{"text":"that","start":2949.52,"end":2949.76},{"text":"has","start":2949.76,"end":2950},{"text":"been","start":2950,"end":2950.32},{"text":"predominantly","start":2950.56,"end":2951.6},{"text":"mentioned","start":2951.84,"end":2952.4},{"text":"throughout","start":2952.4,"end":2952.84},{"text":"our","start":2952.84,"end":2953.12},{"text":"discussions.","start":2953.12,"end":2953.76}]}]},{"sentences":[{"text":"So with that Chair, I think that will be our submissions and that will take into consideration, like I've already said, what our distinguished delegate from Peru and Mexico raised and indeed lately what France was actually talking to.","start":2954.16,"end":2973.29,"topics":[],"words":[{"text":"So","start":2954.16,"end":2954.48},{"text":"with","start":2954.48,"end":2954.72},{"text":"that","start":2954.72,"end":2955.04},{"text":"Chair,","start":2955.04,"end":2955.44},{"text":"I","start":2955.6,"end":2955.88},{"text":"think","start":2955.88,"end":2956.08},{"text":"that","start":2956.08,"end":2956.28},{"text":"will","start":2956.28,"end":2956.44},{"text":"be","start":2956.44,"end":2956.64},{"text":"our","start":2956.64,"end":2956.88},{"text":"submissions","start":2956.88,"end":2957.52},{"text":"and","start":2957.52,"end":2957.84},{"text":"that","start":2958.16,"end":2958.48},{"text":"will","start":2958.48,"end":2958.68},{"text":"take","start":2958.68,"end":2958.96},{"text":"into","start":2959.52,"end":2959.88},{"text":"consideration,","start":2959.88,"end":2960.52},{"text":"like","start":2960.52,"end":2960.8},{"text":"I've","start":2960.8,"end":2961.08},{"text":"already","start":2961.08,"end":2961.36},{"text":"said,","start":2961.36,"end":2961.76},{"text":"what","start":2962.4,"end":2962.76},{"text":"our","start":2962.76,"end":2963.12},{"text":"distinguished","start":2964.08,"end":2964.76},{"text":"delegate","start":2964.76,"end":2965.2},{"text":"from","start":2965.2,"end":2965.48},{"text":"Peru","start":2965.48,"end":2966.04},{"text":"and","start":2966.04,"end":2966.4},{"text":"Mexico","start":2966.64,"end":2967.24},{"text":"raised","start":2967.24,"end":2967.6},{"text":"and","start":2967.92,"end":2968.32},{"text":"indeed","start":2968.64,"end":2969.12},{"text":"lately","start":2969.12,"end":2969.64},{"text":"what","start":2969.64,"end":2970},{"text":"France","start":2970.81,"end":2971.21},{"text":"was","start":2971.21,"end":2971.53},{"text":"actually","start":2971.53,"end":2971.85},{"text":"talking","start":2972.41,"end":2973.01},{"text":"to.","start":2973.01,"end":2973.29}]},{"text":"So that will be our submission Chair.","start":2973.61,"end":2975.33,"topics":[],"words":[{"text":"So","start":2973.61,"end":2973.89},{"text":"that","start":2973.89,"end":2974.05},{"text":"will","start":2974.05,"end":2974.21},{"text":"be","start":2974.21,"end":2974.33},{"text":"our","start":2974.33,"end":2974.49},{"text":"submission","start":2974.49,"end":2975.01},{"text":"Chair.","start":2975.01,"end":2975.33}]},{"text":"Thank you.","start":2975.33,"end":2975.85,"topics":[],"words":[{"text":"Thank","start":2975.33,"end":2975.61},{"text":"you.","start":2975.61,"end":2975.85}]}]}],"speaker":{"name":null,"affiliation":"LSO","affiliation_full":"Lesotho","group":null,"function":"Representative"}},{"statement_number":35,"paragraphs":[{"sentences":[{"text":"Thank you to China, please.","start":2977.29,"end":2979.45,"topics":[],"words":[{"text":"Thank","start":2977.29,"end":2977.61},{"text":"you","start":2977.61,"end":2977.85},{"text":"to","start":2978.25,"end":2978.57},{"text":"China,","start":2978.57,"end":2978.89},{"text":"please.","start":2979.05,"end":2979.45}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":36,"paragraphs":[{"sentences":[{"text":"Thank you Chair and colleague.","start":2983.05,"end":2984.57,"topics":[],"words":[{"text":"Thank","start":2983.05,"end":2983.41},{"text":"you","start":2983.41,"end":2983.57},{"text":"Chair","start":2983.57,"end":2983.81},{"text":"and","start":2983.81,"end":2984.09},{"text":"colleague.","start":2984.09,"end":2984.57}]},{"text":"Thank you for your work and thanks for proceeding speakers.","start":2984.57,"end":2987.85,"topics":[],"words":[{"text":"Thank","start":2984.57,"end":2984.81},{"text":"you","start":2984.81,"end":2984.93},{"text":"for","start":2984.93,"end":2985.09},{"text":"your","start":2985.09,"end":2985.25},{"text":"work","start":2985.25,"end":2985.53},{"text":"and","start":2985.61,"end":2985.93},{"text":"thanks","start":2985.93,"end":2986.29},{"text":"for","start":2986.29,"end":2986.649},{"text":"proceeding","start":2986.65,"end":2987.33},{"text":"speakers.","start":2987.33,"end":2987.85}]},{"text":"A great honor to have the floor.","start":2988.01,"end":2989.61,"topics":[],"words":[{"text":"A","start":2988.01,"end":2988.29},{"text":"great","start":2988.29,"end":2988.49},{"text":"honor","start":2988.49,"end":2988.81},{"text":"to","start":2988.81,"end":2988.93},{"text":"have","start":2988.93,"end":2989.05},{"text":"the","start":2989.05,"end":2989.17},{"text":"floor.","start":2989.17,"end":2989.61}]},{"text":"After reviewing the latest article, we have some concerns first and foremost regarding the paragraph 2.","start":2990.17,"end":2997.25,"topics":[],"words":[{"text":"After","start":2990.17,"end":2990.53},{"text":"reviewing","start":2990.53,"end":2991.09},{"text":"the","start":2991.09,"end":2991.29},{"text":"latest","start":2991.29,"end":2991.61},{"text":"article,","start":2991.85,"end":2992.25},{"text":"we","start":2992.65,"end":2992.93},{"text":"have","start":2992.93,"end":2993.13},{"text":"some","start":2993.13,"end":2993.37},{"text":"concerns","start":2993.37,"end":2994.01},{"text":"first","start":2994.41,"end":2994.81},{"text":"and","start":2995.37,"end":2995.715},{"text":"foremost","start":2995.715,"end":2995.82},{"text":"regarding","start":2995.97,"end":2996.29},{"text":"the","start":2996.29,"end":2996.49},{"text":"paragraph","start":2996.49,"end":2996.93},{"text":"2.","start":2996.93,"end":2997.25}]},{"text":"It will be helpful for us to have a shared understanding of what is meant by structures and techniques in terms of their scope and that is the first concern.","start":2997.97,"end":3009.57,"topics":[],"words":[{"text":"It","start":2997.97,"end":2998.29},{"text":"will","start":2998.29,"end":2998.49},{"text":"be","start":2998.49,"end":2998.73},{"text":"helpful","start":2998.73,"end":2999.33},{"text":"for","start":2999.33,"end":2999.65},{"text":"us","start":2999.65,"end":2999.97},{"text":"to","start":3000.13,"end":3000.45},{"text":"have","start":3000.45,"end":3000.73},{"text":"a","start":3000.73,"end":3001.01},{"text":"shared","start":3001.01,"end":3001.49},{"text":"understanding","start":3001.49,"end":3002.13},{"text":"of","start":3002.13,"end":3002.37},{"text":"what","start":3002.37,"end":3002.57},{"text":"is","start":3002.57,"end":3002.81},{"text":"meant","start":3002.81,"end":3003.21},{"text":"by","start":3003.21,"end":3003.49},{"text":"structures","start":3003.81,"end":3004.41},{"text":"and","start":3004.41,"end":3004.69},{"text":"techniques","start":3004.69,"end":3005.29},{"text":"in","start":3005.29,"end":3005.57},{"text":"terms","start":3005.57,"end":3005.89},{"text":"of","start":3005.89,"end":3006.21},{"text":"their","start":3006.21,"end":3006.49},{"text":"scope","start":3006.49,"end":3007.01},{"text":"and","start":3007.89,"end":3008.21},{"text":"that","start":3008.21,"end":3008.41},{"text":"is","start":3008.41,"end":3008.61},{"text":"the","start":3008.61,"end":3008.81},{"text":"first","start":3008.81,"end":3009.09},{"text":"concern.","start":3009.17,"end":3009.57}]}]},{"sentences":[{"text":"The second is regarding paragraph three.","start":3009.65,"end":3012.209,"topics":[],"words":[{"text":"The","start":3009.65,"end":3009.93},{"text":"second","start":3009.93,"end":3010.21},{"text":"is","start":3010.29,"end":3010.69},{"text":"regarding","start":3010.69,"end":3011.29},{"text":"paragraph","start":3011.29,"end":3011.85},{"text":"three.","start":3011.85,"end":3012.209}]},{"text":"That is the tax system is a cornerstone institution of a nation.","start":3012.77,"end":3017.17,"topics":[],"words":[{"text":"That","start":3012.77,"end":3013.05},{"text":"is","start":3013.05,"end":3013.33},{"text":"the","start":3013.41,"end":3013.73},{"text":"tax","start":3013.73,"end":3014.05},{"text":"system","start":3014.21,"end":3014.61},{"text":"is","start":3014.77,"end":3015.09},{"text":"a","start":3015.09,"end":3015.29},{"text":"cornerstone","start":3015.29,"end":3015.97},{"text":"institution","start":3015.97,"end":3016.53},{"text":"of","start":3016.53,"end":3016.73},{"text":"a","start":3016.73,"end":3016.89},{"text":"nation.","start":3016.89,"end":3017.17}]},{"text":"Countries differ markedly in their stage in in their stages of development.","start":3017.57,"end":3022.7,"topics":[],"words":[{"text":"Countries","start":3017.57,"end":3017.97},{"text":"differ","start":3018.37,"end":3018.77},{"text":"markedly","start":3019.17,"end":3019.97},{"text":"in","start":3020.05,"end":3020.33},{"text":"their","start":3020.33,"end":3020.61},{"text":"stage","start":3020.61,"end":3021.09},{"text":"in","start":3021.09,"end":3021.35},{"text":"in","start":3021.42,"end":3021.5},{"text":"their","start":3021.5,"end":3021.66},{"text":"stages","start":3021.66,"end":3022.06},{"text":"of","start":3022.06,"end":3022.38},{"text":"development.","start":3022.38,"end":3022.7}]},{"text":"Levels of national income tax structure designs and tax administration capacities adopting the coordinated approach met constrained the ability of nations to refine their tax systems.","start":3023.42,"end":3036.86,"topics":[],"words":[{"text":"Levels","start":3023.42,"end":3023.94},{"text":"of","start":3023.94,"end":3024.14},{"text":"national","start":3024.14,"end":3024.46},{"text":"income","start":3024.46,"end":3025.1},{"text":"tax","start":3025.18,"end":3025.58},{"text":"structure","start":3025.74,"end":3026.3},{"text":"designs","start":3026.3,"end":3027.02},{"text":"and","start":3027.02,"end":3027.42},{"text":"tax","start":3027.42,"end":3027.82},{"text":"administration","start":3027.82,"end":3028.46},{"text":"capacities","start":3028.54,"end":3029.26},{"text":"adopting","start":3029.98,"end":3030.54},{"text":"the","start":3030.54,"end":3030.78},{"text":"coordinated","start":3030.78,"end":3031.5},{"text":"approach","start":3031.5,"end":3031.82},{"text":"met","start":3032.46,"end":3032.86},{"text":"constrained","start":3033.1,"end":3033.66},{"text":"the","start":3033.66,"end":3033.82},{"text":"ability","start":3033.82,"end":3034.14},{"text":"of","start":3034.14,"end":3034.38},{"text":"nations","start":3034.38,"end":3034.86},{"text":"to","start":3034.86,"end":3035.1},{"text":"refine","start":3035.1,"end":3035.62},{"text":"their","start":3035.62,"end":3035.9},{"text":"tax","start":3035.9,"end":3036.22},{"text":"systems.","start":3036.22,"end":3036.86}]},{"text":"Thank you.","start":3037.58,"end":3038.3,"topics":[],"words":[{"text":"Thank","start":3037.58,"end":3037.98},{"text":"you.","start":3037.98,"end":3038.3}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Thank you China, Singapore.","start":3040.3,"end":3042.06,"topics":[],"words":[{"text":"Thank","start":3040.3,"end":3040.62},{"text":"you","start":3040.62,"end":3040.78},{"text":"China,","start":3040.78,"end":3041.1},{"text":"Singapore.","start":3041.34,"end":3042.06}]},{"text":"Please","start":3042.14,"end":3042.54,"topics":[],"words":[{"text":"Please","start":3042.14,"end":3042.54}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":38,"paragraphs":[{"sentences":[{"text":"thank you Ko El for the opportunity to speak and we thank you for the latest revised draft which reflects the high level commitment that's being sought.","start":3046.3,"end":3054.82,"topics":[],"words":[{"text":"thank","start":3046.3,"end":3046.62},{"text":"you","start":3046.62,"end":3046.78},{"text":"Ko","start":3046.78,"end":3047.06},{"text":"El","start":3047.06,"end":3047.3},{"text":"for","start":3047.3,"end":3047.5},{"text":"the","start":3047.5,"end":3047.62},{"text":"opportunity","start":3047.62,"end":3048.06},{"text":"to","start":3048.06,"end":3048.26},{"text":"speak","start":3048.26,"end":3048.54},{"text":"and","start":3048.54,"end":3048.86},{"text":"we","start":3048.86,"end":3049.14},{"text":"thank","start":3049.14,"end":3049.34},{"text":"you","start":3049.34,"end":3049.5},{"text":"for","start":3049.5,"end":3049.74},{"text":"the","start":3049.74,"end":3050.06},{"text":"latest","start":3050.06,"end":3050.46},{"text":"revised","start":3050.9,"end":3051.22},{"text":"draft","start":3051.22,"end":3051.62},{"text":"which","start":3051.62,"end":3051.94},{"text":"reflects","start":3052.42,"end":3052.9},{"text":"the","start":3052.9,"end":3053.02},{"text":"high","start":3053.02,"end":3053.18},{"text":"level","start":3053.18,"end":3053.38},{"text":"commitment","start":3053.38,"end":3053.94},{"text":"that's","start":3053.94,"end":3054.18},{"text":"being","start":3054.18,"end":3054.3},{"text":"sought.","start":3054.3,"end":3054.82}]},{"text":"Just an observation perhaps on the second paragraph.","start":3055.38,"end":3059.3,"topics":[],"words":[{"text":"Just","start":3055.38,"end":3055.74},{"text":"an","start":3055.74,"end":3055.98},{"text":"observation","start":3055.98,"end":3056.62},{"text":"perhaps","start":3056.62,"end":3057.06},{"text":"on","start":3057.22,"end":3057.62},{"text":"the","start":3058.1,"end":3058.38},{"text":"second","start":3058.38,"end":3058.62},{"text":"paragraph.","start":3058.62,"end":3059.3}]},{"text":"Some Member States have already pointed out that we do have some concerns about the secrecy of information and we welcome the clarification from the co lead about the intent behind paragraph two to be on identifying methods.","start":3060.1,"end":3073.9,"topics":[],"words":[{"text":"Some","start":3060.1,"end":3060.42},{"text":"Member","start":3060.42,"end":3060.66},{"text":"States","start":3060.66,"end":3060.94},{"text":"have","start":3060.94,"end":3061.18},{"text":"already","start":3061.18,"end":3061.42},{"text":"pointed","start":3061.42,"end":3061.82},{"text":"out","start":3061.82,"end":3062.1},{"text":"that","start":3062.1,"end":3062.5},{"text":"we","start":3063.46,"end":3063.74},{"text":"do","start":3063.74,"end":3063.94},{"text":"have","start":3063.94,"end":3064.14},{"text":"some","start":3064.14,"end":3064.3},{"text":"concerns","start":3064.3,"end":3064.7},{"text":"about","start":3064.7,"end":3064.9},{"text":"the","start":3064.9,"end":3065.06},{"text":"secrecy","start":3065.06,"end":3065.54},{"text":"of","start":3065.54,"end":3065.66},{"text":"information","start":3065.66,"end":3065.94},{"text":"and","start":3066.18,"end":3066.58},{"text":"we","start":3066.659,"end":3066.939},{"text":"welcome","start":3066.939,"end":3067.22},{"text":"the","start":3067.22,"end":3067.34},{"text":"clarification","start":3067.34,"end":3067.9},{"text":"from","start":3067.9,"end":3068.02},{"text":"the","start":3068.02,"end":3068.14},{"text":"co","start":3068.14,"end":3068.34},{"text":"lead","start":3068.34,"end":3068.58},{"text":"about","start":3068.58,"end":3068.9},{"text":"the","start":3069.22,"end":3069.5},{"text":"intent","start":3069.5,"end":3069.9},{"text":"behind","start":3069.9,"end":3070.26},{"text":"paragraph","start":3070.5,"end":3071.18},{"text":"two","start":3071.18,"end":3071.46},{"text":"to","start":3071.46,"end":3071.66},{"text":"be","start":3071.66,"end":3071.82},{"text":"on","start":3071.82,"end":3072.1},{"text":"identifying","start":3072.66,"end":3073.38},{"text":"methods.","start":3073.38,"end":3073.9}]},{"text":"So perhaps a suggestion for for some surgical edits that we clarify that the information being shared here is general information regarding structures and techniques and then with a caveat at the back to say that in a manner that does not disclose taxpayer specific information, perhaps that would sort of address the confidentiality concerns some Member States have addressed.","start":3073.9,"end":3095.23,"topics":[],"words":[{"text":"So","start":3073.9,"end":3074.14},{"text":"perhaps","start":3074.14,"end":3074.5},{"text":"a","start":3074.5,"end":3074.82},{"text":"suggestion","start":3074.98,"end":3075.7},{"text":"for","start":3076.02,"end":3076.28},{"text":"for","start":3076.35,"end":3076.47},{"text":"some","start":3076.47,"end":3076.59},{"text":"surgical","start":3076.59,"end":3076.99},{"text":"edits","start":3076.99,"end":3077.39},{"text":"that","start":3077.39,"end":3077.71},{"text":"we","start":3077.87,"end":3078.15},{"text":"clarify","start":3078.15,"end":3078.67},{"text":"that","start":3078.67,"end":3078.99},{"text":"the","start":3079.15,"end":3079.43},{"text":"information","start":3079.43,"end":3079.71},{"text":"being","start":3079.79,"end":3080.11},{"text":"shared","start":3080.11,"end":3080.39},{"text":"here","start":3080.39,"end":3080.55},{"text":"is","start":3080.55,"end":3080.71},{"text":"general","start":3080.71,"end":3080.99},{"text":"information","start":3080.99,"end":3081.39},{"text":"regarding","start":3081.63,"end":3082.15},{"text":"structures","start":3082.15,"end":3082.59},{"text":"and","start":3082.59,"end":3082.79},{"text":"techniques","start":3082.79,"end":3083.39},{"text":"and","start":3083.63,"end":3083.91},{"text":"then","start":3083.91,"end":3084.11},{"text":"with","start":3084.11,"end":3084.35},{"text":"a","start":3084.35,"end":3084.51},{"text":"caveat","start":3084.51,"end":3084.79},{"text":"at","start":3084.79,"end":3084.91},{"text":"the","start":3084.91,"end":3085.03},{"text":"back","start":3085.03,"end":3085.23},{"text":"to","start":3085.23,"end":3085.43},{"text":"say","start":3085.43,"end":3085.59},{"text":"that","start":3085.59,"end":3085.75},{"text":"in","start":3085.75,"end":3085.91},{"text":"a","start":3085.91,"end":3086.03},{"text":"manner","start":3086.03,"end":3086.31},{"text":"that","start":3086.31,"end":3086.47},{"text":"does","start":3086.47,"end":3086.67},{"text":"not","start":3086.67,"end":3086.99},{"text":"disclose","start":3087.15,"end":3087.71},{"text":"taxpayer","start":3087.71,"end":3088.31},{"text":"specific","start":3088.31,"end":3088.75},{"text":"information,","start":3088.75,"end":3089.07},{"text":"perhaps","start":3089.71,"end":3090.19},{"text":"that","start":3090.19,"end":3090.39},{"text":"would","start":3090.39,"end":3090.67},{"text":"sort","start":3091.15,"end":3091.43},{"text":"of","start":3091.43,"end":3091.51},{"text":"address","start":3091.51,"end":3091.75},{"text":"the","start":3091.75,"end":3091.99},{"text":"confidentiality","start":3091.99,"end":3092.83},{"text":"concerns","start":3092.83,"end":3093.47},{"text":"some","start":3093.55,"end":3093.87},{"text":"Member","start":3093.87,"end":3094.11},{"text":"States","start":3094.11,"end":3094.39},{"text":"have","start":3094.39,"end":3094.67},{"text":"addressed.","start":3094.67,"end":3095.23}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":39,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you Singapore, United Arab Emirates thank you Khalid.","start":3095.47,"end":3105.08,"topics":[],"words":[{"text":"Thank","start":3095.47,"end":3095.79},{"text":"you.","start":3095.79,"end":3096.03},{"text":"Thank","start":3097.79,"end":3098.11},{"text":"you","start":3098.11,"end":3098.27},{"text":"Singapore,","start":3098.27,"end":3098.99},{"text":"United","start":3099.31,"end":3099.71},{"text":"Arab","start":3099.71,"end":3100.11},{"text":"Emirates","start":3100.11,"end":3100.75},{"text":"thank","start":3104.2,"end":3104.36},{"text":"you","start":3104.36,"end":3104.52},{"text":"Khalid.","start":3104.52,"end":3105.08}]},{"text":"We would like to reiterate the comments made by many delegates that the Framework Convention should not create legal obligation but instead be drafted as high level commitments with application to be included in the protocols.","start":3105.4,"end":3119.48,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."},{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"We","start":3105.4,"end":3105.68},{"text":"would","start":3105.68,"end":3105.84},{"text":"like","start":3105.84,"end":3106},{"text":"to","start":3106,"end":3106.16},{"text":"reiterate","start":3106.16,"end":3106.72},{"text":"the","start":3106.72,"end":3106.92},{"text":"comments","start":3106.92,"end":3107.24},{"text":"made","start":3107.4,"end":3107.68},{"text":"by","start":3107.68,"end":3107.88},{"text":"many","start":3107.88,"end":3108.12},{"text":"delegates","start":3108.12,"end":3108.76},{"text":"that","start":3108.84,"end":3109.12},{"text":"the","start":3109.12,"end":3109.32},{"text":"Framework","start":3109.32,"end":3109.8},{"text":"Convention","start":3109.8,"end":3110.48},{"text":"should","start":3110.48,"end":3110.76},{"text":"not","start":3110.76,"end":3111},{"text":"create","start":3111,"end":3111.32},{"text":"legal","start":3111.4,"end":3111.88},{"text":"obligation","start":3111.88,"end":3112.52},{"text":"but","start":3113.24,"end":3113.6},{"text":"instead","start":3113.6,"end":3114.08},{"text":"be","start":3114.08,"end":3114.32},{"text":"drafted","start":3114.32,"end":3114.8},{"text":"as","start":3114.8,"end":3115},{"text":"high","start":3115,"end":3115.28},{"text":"level","start":3115.28,"end":3115.6},{"text":"commitments","start":3115.6,"end":3116.28},{"text":"with","start":3116.36,"end":3116.72},{"text":"application","start":3116.72,"end":3117.4},{"text":"to","start":3117.4,"end":3117.64},{"text":"be","start":3117.64,"end":3117.799},{"text":"included","start":3117.799,"end":3118.32},{"text":"in","start":3118.32,"end":3118.44},{"text":"the","start":3118.44,"end":3118.6},{"text":"protocols.","start":3118.6,"end":3119.48}]},{"text":"That being said regarding paragraph one, like said by Canada and Austria, countries may already have measures in place to address tax avoidance and evasion, including in relation to high net worth individuals.","start":3120.04,"end":3134.03,"topics":[],"words":[{"text":"That","start":3120.04,"end":3120.4},{"text":"being","start":3120.4,"end":3120.72},{"text":"said","start":3120.72,"end":3121.08},{"text":"regarding","start":3121.32,"end":3121.88},{"text":"paragraph","start":3121.88,"end":3122.52},{"text":"one,","start":3122.52,"end":3122.88},{"text":"like","start":3122.88,"end":3123.16},{"text":"said","start":3123.16,"end":3123.4},{"text":"by","start":3123.4,"end":3123.64},{"text":"Canada","start":3123.64,"end":3123.96},{"text":"and","start":3124.04,"end":3124.4},{"text":"Austria,","start":3124.4,"end":3125.08},{"text":"countries","start":3125.88,"end":3126.28},{"text":"may","start":3126.28,"end":3126.6},{"text":"already","start":3126.6,"end":3126.92},{"text":"have","start":3127,"end":3127.32},{"text":"measures","start":3127.32,"end":3127.72},{"text":"in","start":3127.72,"end":3127.92},{"text":"place","start":3127.92,"end":3128.2},{"text":"to","start":3128.59,"end":3128.67},{"text":"address","start":3128.67,"end":3128.91},{"text":"tax","start":3128.91,"end":3129.27},{"text":"avoidance","start":3129.27,"end":3129.87},{"text":"and","start":3129.87,"end":3130.07},{"text":"evasion,","start":3130.07,"end":3130.75},{"text":"including","start":3131.07,"end":3131.47},{"text":"in","start":3131.55,"end":3131.83},{"text":"relation","start":3131.83,"end":3132.15},{"text":"to","start":3132.15,"end":3132.43},{"text":"high","start":3132.43,"end":3132.67},{"text":"net","start":3132.67,"end":3132.91},{"text":"worth","start":3132.91,"end":3133.23},{"text":"individuals.","start":3133.23,"end":3134.03}]},{"text":"We also would like clarity on what the definition of high net worth Individuals would be given.","start":3134.51,"end":3140.51,"topics":[],"words":[{"text":"We","start":3134.51,"end":3134.79},{"text":"also","start":3134.79,"end":3135.03},{"text":"would","start":3135.03,"end":3135.31},{"text":"like","start":3135.31,"end":3135.63},{"text":"clarity","start":3135.71,"end":3136.35},{"text":"on","start":3136.35,"end":3136.63},{"text":"what","start":3136.63,"end":3136.79},{"text":"the","start":3136.79,"end":3136.95},{"text":"definition","start":3136.95,"end":3137.51},{"text":"of","start":3137.51,"end":3137.79},{"text":"high","start":3137.79,"end":3138.03},{"text":"net","start":3138.03,"end":3138.27},{"text":"worth","start":3138.27,"end":3138.63},{"text":"Individuals","start":3138.63,"end":3139.31},{"text":"would","start":3139.31,"end":3139.51},{"text":"be","start":3139.51,"end":3139.79},{"text":"given.","start":3140.11,"end":3140.51}]}]},{"sentences":[{"text":"This may be subjective depending on the jurisdiction the individual is in.","start":3140.51,"end":3145.47,"topics":[],"words":[{"text":"This","start":3140.51,"end":3140.91},{"text":"may","start":3140.99,"end":3141.31},{"text":"be","start":3141.31,"end":3141.55},{"text":"subjective","start":3141.55,"end":3142.19},{"text":"depending","start":3142.19,"end":3142.63},{"text":"on","start":3142.63,"end":3142.87},{"text":"the","start":3142.87,"end":3143.07},{"text":"jurisdiction","start":3143.07,"end":3143.95},{"text":"the","start":3143.95,"end":3144.309},{"text":"individual","start":3144.309,"end":3144.87},{"text":"is","start":3144.87,"end":3145.15},{"text":"in.","start":3145.15,"end":3145.47}]},{"text":"Second, on paragraph two we agree with other delegates that greater clarity is needed and any reference should be from framed in line with the existing exchange of information frameworks or as suggested by Sweden that the focus should be on knowledge exchange and best practices.","start":3146.51,"end":3163.67,"topics":[],"words":[{"text":"Second,","start":3146.51,"end":3146.91},{"text":"on","start":3146.91,"end":3147.19},{"text":"paragraph","start":3147.19,"end":3147.75},{"text":"two","start":3147.75,"end":3148.11},{"text":"we","start":3148.43,"end":3148.75},{"text":"agree","start":3148.75,"end":3149.03},{"text":"with","start":3149.03,"end":3149.31},{"text":"other","start":3149.31,"end":3149.55},{"text":"delegates","start":3149.55,"end":3150.19},{"text":"that","start":3150.35,"end":3150.71},{"text":"greater","start":3150.71,"end":3151.19},{"text":"clarity","start":3151.19,"end":3151.63},{"text":"is","start":3151.63,"end":3151.87},{"text":"needed","start":3151.87,"end":3152.35},{"text":"and","start":3152.35,"end":3152.63},{"text":"any","start":3152.63,"end":3152.83},{"text":"reference","start":3152.83,"end":3153.31},{"text":"should","start":3153.31,"end":3153.51},{"text":"be","start":3153.51,"end":3153.75},{"text":"from","start":3153.75,"end":3153.92},{"text":"framed","start":3154.07,"end":3154.35},{"text":"in","start":3154.35,"end":3154.51},{"text":"line","start":3154.51,"end":3154.67},{"text":"with","start":3154.67,"end":3154.83},{"text":"the","start":3154.83,"end":3154.99},{"text":"existing","start":3154.99,"end":3155.51},{"text":"exchange","start":3155.51,"end":3156.03},{"text":"of","start":3156.03,"end":3156.23},{"text":"information","start":3156.23,"end":3156.55},{"text":"frameworks","start":3156.87,"end":3157.75},{"text":"or","start":3158.07,"end":3158.39},{"text":"as","start":3158.39,"end":3158.63},{"text":"suggested","start":3158.63,"end":3159.15},{"text":"by","start":3159.15,"end":3159.39},{"text":"Sweden","start":3159.39,"end":3160.07},{"text":"that","start":3160.23,"end":3160.51},{"text":"the","start":3160.51,"end":3160.71},{"text":"focus","start":3160.71,"end":3161.03},{"text":"should","start":3161.03,"end":3161.31},{"text":"be","start":3161.31,"end":3161.51},{"text":"on","start":3161.51,"end":3161.71},{"text":"knowledge","start":3161.71,"end":3162.15},{"text":"exchange","start":3162.15,"end":3162.63},{"text":"and","start":3162.63,"end":3162.83},{"text":"best","start":3162.83,"end":3163.03},{"text":"practices.","start":3163.03,"end":3163.67}]},{"text":"Thank you.","start":3164.47,"end":3165.11,"topics":[],"words":[{"text":"Thank","start":3164.47,"end":3164.83},{"text":"you.","start":3164.83,"end":3165.11}]}]}],"speaker":{"name":null,"affiliation":"ARE","affiliation_full":"United Arab Emirates","group":null,"function":"Representative"}},{"statement_number":40,"paragraphs":[{"sentences":[{"text":"Thank you Zambia, please.","start":3168.31,"end":3169.99,"topics":[],"words":[{"text":"Thank","start":3168.31,"end":3168.67},{"text":"you","start":3168.67,"end":3168.95},{"text":"Zambia,","start":3169.03,"end":3169.67},{"text":"please.","start":3169.67,"end":3169.99}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":41,"paragraphs":[{"sentences":[{"text":"Thank you Chair and good afternoon colleagues.","start":3174.55,"end":3176.79,"topics":[],"words":[{"text":"Thank","start":3174.55,"end":3174.91},{"text":"you","start":3174.91,"end":3175.07},{"text":"Chair","start":3175.07,"end":3175.31},{"text":"and","start":3175.31,"end":3175.55},{"text":"good","start":3175.55,"end":3175.71},{"text":"afternoon","start":3175.71,"end":3176.15},{"text":"colleagues.","start":3176.15,"end":3176.79}]},{"text":"So, speaking on behalf of the Africa Group, firstly Colleague and Secretariat, we appreciate the work done in drafting Article 6.","start":3177.51,"end":3187.39,"topics":[],"words":[{"text":"So,","start":3177.51,"end":3177.87},{"text":"speaking","start":3177.87,"end":3178.23},{"text":"on","start":3178.23,"end":3178.43},{"text":"behalf","start":3178.43,"end":3178.75},{"text":"of","start":3178.75,"end":3178.91},{"text":"the","start":3178.91,"end":3179.15},{"text":"Africa","start":3179.15,"end":3179.51},{"text":"Group,","start":3179.51,"end":3179.91},{"text":"firstly","start":3180.51,"end":3180.99},{"text":"Colleague","start":3181.47,"end":3181.95},{"text":"and","start":3181.95,"end":3182.19},{"text":"Secretariat,","start":3182.19,"end":3182.87},{"text":"we","start":3182.87,"end":3183.11},{"text":"appreciate","start":3183.11,"end":3183.59},{"text":"the","start":3183.59,"end":3183.79},{"text":"work","start":3183.79,"end":3184.07},{"text":"done","start":3184.07,"end":3184.43},{"text":"in","start":3184.91,"end":3185.23},{"text":"drafting","start":3185.23,"end":3185.79},{"text":"Article","start":3186.51,"end":3186.91},{"text":"6.","start":3186.99,"end":3187.39}]},{"text":"We believe that this article is important and we appreciate the fact that paragraph one gives the mandate for countries and Member States to have mechanism and measures to to detect, deter and prevent tax evasion and avoidance.","start":3188.27,"end":3209.32,"topics":[],"words":[{"text":"We","start":3188.27,"end":3188.59},{"text":"believe","start":3188.59,"end":3188.91},{"text":"that","start":3190.11,"end":3190.51},{"text":"this","start":3190.59,"end":3190.99},{"text":"article","start":3191.07,"end":3191.47},{"text":"is","start":3191.47,"end":3191.75},{"text":"important","start":3191.75,"end":3192.03},{"text":"and","start":3192.83,"end":3193.19},{"text":"we","start":3193.19,"end":3193.55},{"text":"appreciate","start":3193.63,"end":3194.27},{"text":"the","start":3194.27,"end":3194.51},{"text":"fact","start":3194.51,"end":3194.75},{"text":"that","start":3194.75,"end":3195.07},{"text":"paragraph","start":3196.59,"end":3197.27},{"text":"one","start":3197.27,"end":3197.63},{"text":"gives","start":3200.03,"end":3200.59},{"text":"the","start":3201.07,"end":3201.39},{"text":"mandate","start":3201.39,"end":3201.87},{"text":"for","start":3201.87,"end":3202.11},{"text":"countries","start":3202.11,"end":3202.43},{"text":"and","start":3202.83,"end":3203.19},{"text":"Member","start":3203.19,"end":3203.47},{"text":"States","start":3203.47,"end":3203.79},{"text":"to","start":3203.87,"end":3204.27},{"text":"have","start":3204.27,"end":3204.59},{"text":"mechanism","start":3204.59,"end":3205.19},{"text":"and","start":3205.19,"end":3205.43},{"text":"measures","start":3205.43,"end":3205.79},{"text":"to","start":3205.79,"end":3205.97},{"text":"to","start":3206.04,"end":3206.16},{"text":"detect,","start":3206.16,"end":3206.4},{"text":"deter","start":3206.4,"end":3206.8},{"text":"and","start":3206.8,"end":3206.96},{"text":"prevent","start":3206.96,"end":3207.24},{"text":"tax","start":3207.24,"end":3207.52},{"text":"evasion","start":3207.52,"end":3208.28},{"text":"and","start":3208.28,"end":3208.64},{"text":"avoidance.","start":3208.64,"end":3209.32}]},{"text":"We find this to be a very key commitment that needs to be implemented.","start":3209.64,"end":3214.68,"topics":[],"words":[{"text":"We","start":3209.64,"end":3209.96},{"text":"find","start":3209.96,"end":3210.2},{"text":"this","start":3210.2,"end":3210.4},{"text":"to","start":3210.4,"end":3210.52},{"text":"be","start":3210.52,"end":3210.64},{"text":"a","start":3210.64,"end":3210.8},{"text":"very","start":3210.8,"end":3211},{"text":"key","start":3211,"end":3211.32},{"text":"commitment","start":3211.4,"end":3212.08},{"text":"that","start":3212.08,"end":3212.36},{"text":"needs","start":3212.36,"end":3212.6},{"text":"to","start":3212.6,"end":3212.8},{"text":"be","start":3212.8,"end":3213.08},{"text":"implemented.","start":3213.8,"end":3214.68}]},{"text":"In terms of paragraph two again, Chair, we in support of the mechanism to exchange information, noting that Article 6 also provides the mechanism of exchanging information as regards the various techniques and structures that enhance tax avoidance and prevention and therefore having a window to exchange information with this regard is something that we appreciate and support.","start":3216.52,"end":3251.68,"topics":[],"words":[{"text":"In","start":3216.52,"end":3216.8},{"text":"terms","start":3216.8,"end":3216.96},{"text":"of","start":3216.96,"end":3217.16},{"text":"paragraph","start":3217.16,"end":3217.72},{"text":"two","start":3217.72,"end":3218},{"text":"again,","start":3218,"end":3218.36},{"text":"Chair,","start":3218.84,"end":3219.24},{"text":"we","start":3219.24,"end":3219.64},{"text":"in","start":3220.92,"end":3221.24},{"text":"support","start":3221.24,"end":3221.56},{"text":"of","start":3221.56,"end":3221.919},{"text":"the","start":3221.919,"end":3222.28},{"text":"mechanism","start":3222.6,"end":3223.2},{"text":"to","start":3223.2,"end":3223.44},{"text":"exchange","start":3223.44,"end":3223.96},{"text":"information,","start":3223.96,"end":3224.36},{"text":"noting","start":3225.24,"end":3225.72},{"text":"that","start":3225.72,"end":3226.04},{"text":"Article","start":3226.68,"end":3227.08},{"text":"6","start":3227.08,"end":3227.44},{"text":"also","start":3227.44,"end":3227.76},{"text":"provides","start":3227.76,"end":3228.52},{"text":"the","start":3230.04,"end":3230.32},{"text":"mechanism","start":3230.32,"end":3230.88},{"text":"of","start":3230.88,"end":3231.24},{"text":"exchanging","start":3232.16,"end":3232.8},{"text":"information","start":3232.8,"end":3233.2},{"text":"as","start":3233.44,"end":3233.72},{"text":"regards","start":3233.72,"end":3234.24},{"text":"the","start":3234.56,"end":3234.84},{"text":"various","start":3234.84,"end":3235.2},{"text":"techniques","start":3235.2,"end":3235.92},{"text":"and","start":3236.8,"end":3237.12},{"text":"structures","start":3237.12,"end":3237.68},{"text":"that","start":3237.84,"end":3238.24},{"text":"enhance","start":3240.88,"end":3241.52},{"text":"tax","start":3242.64,"end":3243},{"text":"avoidance","start":3243,"end":3243.6},{"text":"and","start":3243.6,"end":3243.8},{"text":"prevention","start":3243.8,"end":3244.28},{"text":"and","start":3244.28,"end":3244.44},{"text":"therefore","start":3244.44,"end":3244.88},{"text":"having","start":3244.88,"end":3245.28},{"text":"a","start":3245.52,"end":3245.84},{"text":"window","start":3245.84,"end":3246.24},{"text":"to","start":3246.24,"end":3246.56},{"text":"exchange","start":3247.2,"end":3247.84},{"text":"information","start":3248.24,"end":3248.64},{"text":"with","start":3248.88,"end":3249.16},{"text":"this","start":3249.16,"end":3249.36},{"text":"regard","start":3249.36,"end":3249.8},{"text":"is","start":3249.8,"end":3249.96},{"text":"something","start":3249.96,"end":3250.2},{"text":"that","start":3250.2,"end":3250.44},{"text":"we","start":3250.44,"end":3250.64},{"text":"appreciate","start":3250.64,"end":3251.12},{"text":"and","start":3251.12,"end":3251.36},{"text":"support.","start":3251.36,"end":3251.68}]}]},{"sentences":[{"text":"In terms of paragraph three, it's very important and we support that the issue of having coordination is key key in ensuring effective taxation in terms of high net worth individuals.","start":3253.84,"end":3265.3,"topics":[],"words":[{"text":"In","start":3253.84,"end":3254.12},{"text":"terms","start":3254.12,"end":3254.32},{"text":"of","start":3254.32,"end":3254.52},{"text":"paragraph","start":3254.52,"end":3255.08},{"text":"three,","start":3255.08,"end":3255.44},{"text":"it's","start":3255.84,"end":3256.4},{"text":"very","start":3256.4,"end":3256.68},{"text":"important","start":3256.68,"end":3256.96},{"text":"and","start":3257.04,"end":3257.32},{"text":"we","start":3257.32,"end":3257.48},{"text":"support","start":3257.48,"end":3257.76},{"text":"that","start":3257.84,"end":3258.12},{"text":"the","start":3258.12,"end":3258.28},{"text":"issue","start":3258.28,"end":3258.48},{"text":"of","start":3258.48,"end":3258.72},{"text":"having","start":3258.72,"end":3259.04},{"text":"coordination","start":3259.04,"end":3259.68},{"text":"is","start":3259.76,"end":3260.12},{"text":"key","start":3260.12,"end":3260.27},{"text":"key","start":3260.42,"end":3260.54},{"text":"in","start":3260.54,"end":3260.7},{"text":"ensuring","start":3260.7,"end":3261.1},{"text":"effective","start":3261.1,"end":3261.62},{"text":"taxation","start":3261.62,"end":3262.18},{"text":"in","start":3262.9,"end":3263.18},{"text":"terms","start":3263.18,"end":3263.34},{"text":"of","start":3263.34,"end":3263.54},{"text":"high","start":3263.54,"end":3263.86},{"text":"net","start":3263.94,"end":3264.26},{"text":"worth","start":3264.26,"end":3264.58},{"text":"individuals.","start":3264.58,"end":3265.3}]},{"text":"We have just a slight change in terms of the wedding of the text in paragraph three.","start":3265.78,"end":3273.46,"topics":[],"words":[{"text":"We","start":3265.78,"end":3266.14},{"text":"have","start":3266.14,"end":3266.5},{"text":"just","start":3266.82,"end":3267.14},{"text":"a","start":3267.14,"end":3267.38},{"text":"slight","start":3267.38,"end":3267.86},{"text":"change","start":3270.1,"end":3270.46},{"text":"in","start":3270.46,"end":3270.7},{"text":"terms","start":3270.7,"end":3270.9},{"text":"of","start":3270.9,"end":3271.1},{"text":"the","start":3271.1,"end":3271.34},{"text":"wedding","start":3271.34,"end":3271.86},{"text":"of","start":3271.86,"end":3272.02},{"text":"the","start":3272.02,"end":3272.14},{"text":"text","start":3272.14,"end":3272.42},{"text":"in","start":3272.42,"end":3272.62},{"text":"paragraph","start":3272.62,"end":3273.1},{"text":"three.","start":3273.1,"end":3273.46}]}]},{"sentences":[{"text":"Whilst we appreciate that the word explore provides flexibility for countries in terms of how they coordinate these approaches, I think for effective implementation in terms of the coordination, it's our proposal that the commitment should actually use the word adopt coordinated approaches.","start":3275.54,"end":3297.07,"topics":[],"words":[{"text":"Whilst","start":3275.54,"end":3275.94},{"text":"we","start":3275.94,"end":3276.14},{"text":"appreciate","start":3276.14,"end":3276.7},{"text":"that","start":3276.7,"end":3277.06},{"text":"the","start":3277.78,"end":3278.06},{"text":"word","start":3278.06,"end":3278.38},{"text":"explore","start":3278.38,"end":3278.94},{"text":"provides","start":3278.94,"end":3279.46},{"text":"flexibility","start":3279.46,"end":3279.94},{"text":"for","start":3280.02,"end":3280.42},{"text":"countries","start":3280.42,"end":3280.82},{"text":"in","start":3280.82,"end":3281.1},{"text":"terms","start":3281.1,"end":3281.3},{"text":"of","start":3281.3,"end":3281.54},{"text":"how","start":3281.54,"end":3281.78},{"text":"they","start":3281.78,"end":3282.1},{"text":"coordinate","start":3283.78,"end":3284.62},{"text":"these","start":3284.62,"end":3284.94},{"text":"approaches,","start":3284.94,"end":3285.54},{"text":"I","start":3285.54,"end":3285.74},{"text":"think","start":3285.74,"end":3285.94},{"text":"for","start":3285.94,"end":3286.26},{"text":"effective","start":3287.23,"end":3287.79},{"text":"implementation","start":3287.87,"end":3288.75},{"text":"in","start":3289.07,"end":3289.35},{"text":"terms","start":3289.35,"end":3289.51},{"text":"of","start":3289.51,"end":3289.63},{"text":"the","start":3289.63,"end":3289.75},{"text":"coordination,","start":3289.75,"end":3290.27},{"text":"it's","start":3290.75,"end":3291.11},{"text":"our","start":3291.11,"end":3291.39},{"text":"proposal","start":3291.39,"end":3291.99},{"text":"that","start":3291.99,"end":3292.11},{"text":"the","start":3292.11,"end":3292.27},{"text":"commitment","start":3292.27,"end":3292.83},{"text":"should","start":3292.83,"end":3293.11},{"text":"actually","start":3293.11,"end":3293.47},{"text":"use","start":3294.03,"end":3294.35},{"text":"the","start":3294.35,"end":3294.59},{"text":"word","start":3294.59,"end":3294.99},{"text":"adopt","start":3295.07,"end":3295.75},{"text":"coordinated","start":3295.75,"end":3296.47},{"text":"approaches.","start":3296.47,"end":3297.07}]},{"text":"Because just exploring we may not move into the full implementation that is required for us to ensure that the objective of this article are met, which is really to detect, deter and prevent tax evasion and avoidance.","start":3297.55,"end":3313.51,"topics":[],"words":[{"text":"Because","start":3297.55,"end":3297.91},{"text":"just","start":3297.91,"end":3298.23},{"text":"exploring","start":3298.23,"end":3298.91},{"text":"we","start":3299.07,"end":3299.39},{"text":"may","start":3299.39,"end":3299.63},{"text":"not","start":3299.63,"end":3299.95},{"text":"move","start":3300.51,"end":3300.87},{"text":"into","start":3300.87,"end":3301.19},{"text":"the","start":3301.19,"end":3301.43},{"text":"full","start":3301.43,"end":3301.63},{"text":"implementation","start":3301.63,"end":3302.27},{"text":"that","start":3302.27,"end":3302.59},{"text":"is","start":3302.91,"end":3303.27},{"text":"required","start":3303.27,"end":3303.79},{"text":"for","start":3303.79,"end":3304.11},{"text":"us","start":3304.11,"end":3304.31},{"text":"to","start":3304.31,"end":3304.47},{"text":"ensure","start":3304.47,"end":3304.71},{"text":"that","start":3304.71,"end":3305.07},{"text":"the","start":3306.67,"end":3306.95},{"text":"objective","start":3306.95,"end":3307.47},{"text":"of","start":3307.47,"end":3307.67},{"text":"this","start":3307.67,"end":3307.83},{"text":"article","start":3307.83,"end":3308.11},{"text":"are","start":3308.19,"end":3308.47},{"text":"met,","start":3308.47,"end":3308.71},{"text":"which","start":3308.71,"end":3308.99},{"text":"is","start":3308.99,"end":3309.27},{"text":"really","start":3309.27,"end":3309.63},{"text":"to","start":3310.11,"end":3310.51},{"text":"detect,","start":3310.51,"end":3311.07},{"text":"deter","start":3311.07,"end":3311.59},{"text":"and","start":3311.59,"end":3311.75},{"text":"prevent","start":3311.75,"end":3312.07},{"text":"tax","start":3312.07,"end":3312.39},{"text":"evasion","start":3312.39,"end":3312.87},{"text":"and","start":3312.87,"end":3313.03},{"text":"avoidance.","start":3313.03,"end":3313.51}]},{"text":"And therefore in terms of the implementation we expect expect that the coordinated approaches Member States should commit to adopt such.","start":3313.51,"end":3319.95,"topics":[],"words":[{"text":"And","start":3313.51,"end":3313.67},{"text":"therefore","start":3313.67,"end":3313.95},{"text":"in","start":3313.95,"end":3314.11},{"text":"terms","start":3314.11,"end":3314.23},{"text":"of","start":3314.23,"end":3314.35},{"text":"the","start":3314.35,"end":3314.47},{"text":"implementation","start":3314.47,"end":3315.11},{"text":"we","start":3315.11,"end":3315.35},{"text":"expect","start":3315.35,"end":3315.56},{"text":"expect","start":3315.63,"end":3315.75},{"text":"that","start":3315.75,"end":3315.91},{"text":"the","start":3315.91,"end":3316.03},{"text":"coordinated","start":3316.03,"end":3316.63},{"text":"approaches","start":3316.63,"end":3317.23},{"text":"Member","start":3317.39,"end":3317.75},{"text":"States","start":3317.75,"end":3318.07},{"text":"should","start":3318.07,"end":3318.35},{"text":"commit","start":3318.35,"end":3318.67},{"text":"to","start":3318.67,"end":3318.87},{"text":"adopt","start":3318.87,"end":3319.47},{"text":"such.","start":3319.55,"end":3319.95}]},{"text":"So with that said, Chair, we submit on behalf of the Africa Group.","start":3320.43,"end":3323.95,"topics":[],"words":[{"text":"So","start":3320.43,"end":3320.71},{"text":"with","start":3320.71,"end":3320.87},{"text":"that","start":3320.87,"end":3321.03},{"text":"said,","start":3321.03,"end":3321.31},{"text":"Chair,","start":3321.31,"end":3321.71},{"text":"we","start":3321.71,"end":3322.07},{"text":"submit","start":3322.07,"end":3322.51},{"text":"on","start":3322.51,"end":3322.71},{"text":"behalf","start":3322.71,"end":3323.03},{"text":"of","start":3323.03,"end":3323.15},{"text":"the","start":3323.15,"end":3323.23},{"text":"Africa","start":3323.23,"end":3323.47},{"text":"Group.","start":3323.55,"end":3323.95}]},{"text":"Thank you Zambia.","start":3325.87,"end":3327.15,"topics":[],"words":[{"text":"Thank","start":3325.87,"end":3326.23},{"text":"you","start":3326.23,"end":3326.47},{"text":"Zambia.","start":3326.47,"end":3327.15}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":"Africa Group","function":"Representative"}},{"statement_number":42,"paragraphs":[{"sentences":[{"text":"Okay, Nigeria please.","start":3329.23,"end":3332.83,"topics":[],"words":[{"text":"Okay,","start":3329.23,"end":3329.87},{"text":"Nigeria","start":3331.95,"end":3332.55},{"text":"please.","start":3332.55,"end":3332.83}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":43,"paragraphs":[{"sentences":[{"text":"Yeah, thank you Chair for Nigeria.","start":3336.59,"end":3340.03,"topics":[],"words":[{"text":"Yeah,","start":3336.59,"end":3337.07},{"text":"thank","start":3337.15,"end":3337.51},{"text":"you","start":3337.51,"end":3337.67},{"text":"Chair","start":3337.67,"end":3337.95},{"text":"for","start":3338.99,"end":3339.31},{"text":"Nigeria.","start":3339.31,"end":3340.03}]},{"text":"We appreciate the comments by Zambia on behalf of African Group and we wish to adopt that comment.","start":3340.43,"end":3354.05,"topics":[],"words":[{"text":"We","start":3340.43,"end":3340.83},{"text":"appreciate","start":3343.17,"end":3343.57},{"text":"the","start":3343.57,"end":3343.77},{"text":"comments","start":3343.77,"end":3344.05},{"text":"by","start":3344.37,"end":3344.77},{"text":"Zambia","start":3345.49,"end":3346.13},{"text":"on","start":3346.13,"end":3346.33},{"text":"behalf","start":3346.33,"end":3346.73},{"text":"of","start":3346.73,"end":3347.01},{"text":"African","start":3347.41,"end":3348.01},{"text":"Group","start":3348.01,"end":3348.29},{"text":"and","start":3348.61,"end":3349.01},{"text":"we","start":3349.09,"end":3349.49},{"text":"wish","start":3350.21,"end":3350.65},{"text":"to","start":3350.65,"end":3351.01},{"text":"adopt","start":3352.13,"end":3352.85},{"text":"that","start":3353.33,"end":3353.69},{"text":"comment.","start":3353.69,"end":3354.05}]},{"text":"In addition, in paragraph three we want to call the attention of delegates to the world Explore.","start":3355.17,"end":3365.57,"topics":[],"words":[{"text":"In","start":3355.17,"end":3355.45},{"text":"addition,","start":3355.45,"end":3355.73},{"text":"in","start":3355.97,"end":3356.37},{"text":"paragraph","start":3356.37,"end":3357.01},{"text":"three","start":3357.01,"end":3357.33},{"text":"we","start":3358.45,"end":3358.85},{"text":"want","start":3360.13,"end":3360.45},{"text":"to","start":3360.45,"end":3360.61},{"text":"call","start":3360.61,"end":3360.81},{"text":"the","start":3360.81,"end":3361.05},{"text":"attention","start":3361.05,"end":3361.45},{"text":"of","start":3361.45,"end":3361.81},{"text":"delegates","start":3362.61,"end":3363.41},{"text":"to","start":3363.49,"end":3363.89},{"text":"the","start":3364.37,"end":3364.65},{"text":"world","start":3364.65,"end":3364.93},{"text":"Explore.","start":3364.93,"end":3365.57}]},{"text":"He said explore coordinated approaches.","start":3365.89,"end":3368.73,"topics":[],"words":[{"text":"He","start":3365.89,"end":3366.17},{"text":"said","start":3366.17,"end":3366.41},{"text":"explore","start":3366.41,"end":3367.01},{"text":"coordinated","start":3367.37,"end":3368.05},{"text":"approaches.","start":3368.05,"end":3368.73}]},{"text":"After exploring what then happened, we are of the view that just merely exploring coordinated approaches may not be sufficient.","start":3369.29,"end":3379.53,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"After","start":3369.29,"end":3369.69},{"text":"exploring","start":3369.77,"end":3370.49},{"text":"what","start":3370.49,"end":3370.81},{"text":"then","start":3370.81,"end":3371.09},{"text":"happened,","start":3371.09,"end":3371.69},{"text":"we","start":3372.09,"end":3372.37},{"text":"are","start":3372.37,"end":3372.53},{"text":"of","start":3372.53,"end":3372.69},{"text":"the","start":3372.69,"end":3372.85},{"text":"view","start":3372.85,"end":3373.13},{"text":"that","start":3373.21,"end":3373.61},{"text":"just","start":3374.57,"end":3374.97},{"text":"merely","start":3375.05,"end":3375.53},{"text":"exploring","start":3375.53,"end":3376.17},{"text":"coordinated","start":3376.73,"end":3377.53},{"text":"approaches","start":3377.53,"end":3378.17},{"text":"may","start":3378.25,"end":3378.57},{"text":"not","start":3378.57,"end":3378.77},{"text":"be","start":3378.77,"end":3378.97},{"text":"sufficient.","start":3378.97,"end":3379.53}]}]},{"sentences":[{"text":"And after exploring there may be need for those coordinated approaches to be adopted so as to ensure we have effective coordination.","start":3379.93,"end":3390.81,"topics":[],"words":[{"text":"And","start":3379.93,"end":3380.33},{"text":"after","start":3380.81,"end":3381.21},{"text":"exploring","start":3381.29,"end":3381.93},{"text":"there","start":3381.93,"end":3382.21},{"text":"may","start":3382.21,"end":3382.37},{"text":"be","start":3382.37,"end":3382.57},{"text":"need","start":3382.57,"end":3382.85},{"text":"for","start":3382.85,"end":3383.21},{"text":"those","start":3383.85,"end":3384.25},{"text":"coordinated","start":3384.25,"end":3385.01},{"text":"approaches","start":3385.01,"end":3385.61},{"text":"to","start":3385.61,"end":3385.89},{"text":"be","start":3385.89,"end":3386.09},{"text":"adopted","start":3386.09,"end":3386.81},{"text":"so","start":3387.13,"end":3387.41},{"text":"as","start":3387.41,"end":3387.61},{"text":"to","start":3387.61,"end":3387.81},{"text":"ensure","start":3387.81,"end":3388.09},{"text":"we","start":3388.17,"end":3388.49},{"text":"have","start":3388.49,"end":3388.81},{"text":"effective","start":3388.89,"end":3389.69},{"text":"coordination.","start":3390.17,"end":3390.81}]},{"text":"So we suggest that it should be adopt, not just explore.","start":3391.37,"end":3400.08,"topics":[],"words":[{"text":"So","start":3391.37,"end":3391.65},{"text":"we","start":3391.65,"end":3391.85},{"text":"suggest","start":3391.85,"end":3392.17},{"text":"that","start":3392.65,"end":3393.05},{"text":"it","start":3396.76,"end":3396.92},{"text":"should","start":3396.92,"end":3397.2},{"text":"be","start":3397.2,"end":3397.56},{"text":"adopt,","start":3397.88,"end":3398.6},{"text":"not","start":3398.6,"end":3399},{"text":"just","start":3399.08,"end":3399.48},{"text":"explore.","start":3399.48,"end":3400.08}]},{"text":"Thank you.","start":3400.08,"end":3400.68,"topics":[],"words":[{"text":"Thank","start":3400.08,"end":3400.4},{"text":"you.","start":3400.4,"end":3400.68}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":44,"paragraphs":[{"sentences":[{"text":"Thank you Nigeria.","start":3403.8,"end":3405.24,"topics":[],"words":[{"text":"Thank","start":3403.8,"end":3404.16},{"text":"you","start":3404.16,"end":3404.44},{"text":"Nigeria.","start":3404.44,"end":3405.24}]}]},{"sentences":[{"text":"I believe we can now move to stakeholders yfg please.","start":3408.04,"end":3413,"topics":[],"words":[{"text":"I","start":3408.04,"end":3408.32},{"text":"believe","start":3408.32,"end":3408.52},{"text":"we","start":3408.52,"end":3408.72},{"text":"can","start":3408.72,"end":3408.88},{"text":"now","start":3408.88,"end":3409.08},{"text":"move","start":3409.08,"end":3409.32},{"text":"to","start":3409.32,"end":3409.599},{"text":"stakeholders","start":3409.599,"end":3410.44},{"text":"yfg","start":3411.8,"end":3412.64},{"text":"please.","start":3412.64,"end":3413}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":45,"paragraphs":[{"sentences":[{"text":"Thank you. Khalid. I'm Thomadidouy of the European Youth Forum, speaking on behalf of the CSO FFD Mechanism and the FFD constituency of the major group for children and youth.","start":3414.84,"end":3425.33,"topics":[],"words":[{"text":"Thank","start":3414.84,"end":3415.16},{"text":"you.","start":3415.16,"end":3415.28},{"text":"Khalid.","start":3415.28,"end":3415.8},{"text":"I'm","start":3416.28,"end":3416.8},{"text":"Thomadidouy","start":3416.8,"end":3417.68},{"text":"of","start":3417.68,"end":3417.8},{"text":"the","start":3417.8,"end":3417.92},{"text":"European","start":3417.92,"end":3418.24},{"text":"Youth","start":3418.24,"end":3418.52},{"text":"Forum,","start":3418.52,"end":3418.96},{"text":"speaking","start":3418.96,"end":3419.28},{"text":"on","start":3419.28,"end":3419.44},{"text":"behalf","start":3419.44,"end":3419.72},{"text":"of","start":3419.72,"end":3419.9},{"text":"the","start":3420.05,"end":3420.17},{"text":"CSO","start":3420.17,"end":3420.53},{"text":"FFD","start":3420.53,"end":3421.09},{"text":"Mechanism","start":3421.09,"end":3421.65},{"text":"and","start":3421.73,"end":3422.01},{"text":"the","start":3422.01,"end":3422.25},{"text":"FFD","start":3422.25,"end":3422.89},{"text":"constituency","start":3422.89,"end":3423.61},{"text":"of","start":3423.61,"end":3423.73},{"text":"the","start":3423.73,"end":3423.85},{"text":"major","start":3423.85,"end":3424.05},{"text":"group","start":3424.05,"end":3424.29},{"text":"for","start":3424.29,"end":3424.53},{"text":"children","start":3424.53,"end":3424.77},{"text":"and","start":3424.77,"end":3424.97},{"text":"youth.","start":3424.97,"end":3425.33}]},{"text":"All right, let me start with two very simple statements which I hope will not be too controversial.","start":3427.09,"end":3432.29,"topics":[],"words":[{"text":"All","start":3427.09,"end":3427.33},{"text":"right,","start":3427.33,"end":3427.53},{"text":"let","start":3427.53,"end":3427.81},{"text":"me","start":3427.81,"end":3428.01},{"text":"start","start":3428.01,"end":3428.21},{"text":"with","start":3428.21,"end":3428.49},{"text":"two","start":3428.49,"end":3428.77},{"text":"very","start":3428.77,"end":3429.05},{"text":"simple","start":3429.05,"end":3429.49},{"text":"statements","start":3429.49,"end":3430.05},{"text":"which","start":3430.05,"end":3430.33},{"text":"I","start":3430.33,"end":3430.57},{"text":"hope","start":3430.57,"end":3430.77},{"text":"will","start":3430.77,"end":3430.97},{"text":"not","start":3430.97,"end":3431.13},{"text":"be","start":3431.13,"end":3431.33},{"text":"too","start":3431.33,"end":3431.57},{"text":"controversial.","start":3431.57,"end":3432.29}]}]}],"speaker":{"name":"Thomadidouy","affiliation":"European Youth Forum","affiliation_full":"European Youth Forum","group":"CSO FFD Mechanism; FFD constituency of the major group for children and youth","function":null}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"Claim number one, high net worth individuals are not being taxed effectively.","start":3433.25,"end":3437.65,"topics":[],"words":[{"text":"Claim","start":3433.25,"end":3433.65},{"text":"number","start":3433.65,"end":3434.01},{"text":"one,","start":3434.01,"end":3434.37},{"text":"high","start":3434.69,"end":3435.01},{"text":"net","start":3435.01,"end":3435.25},{"text":"worth","start":3435.25,"end":3435.53},{"text":"individuals","start":3435.53,"end":3436.169},{"text":"are","start":3436.169,"end":3436.33},{"text":"not","start":3436.33,"end":3436.49},{"text":"being","start":3436.49,"end":3436.69},{"text":"taxed","start":3436.69,"end":3437.13},{"text":"effectively.","start":3437.13,"end":3437.65}]},{"text":"And claim number two, this failure harms everyone who is not a high net worth individual.","start":3438.77,"end":3443.97,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"And","start":3438.77,"end":3439.09},{"text":"claim","start":3439.09,"end":3439.37},{"text":"number","start":3439.37,"end":3439.73},{"text":"two,","start":3439.73,"end":3440.13},{"text":"this","start":3440.37,"end":3440.73},{"text":"failure","start":3440.73,"end":3441.21},{"text":"harms","start":3441.21,"end":3441.61},{"text":"everyone","start":3441.61,"end":3441.97},{"text":"who","start":3441.97,"end":3442.29},{"text":"is","start":3442.29,"end":3442.49},{"text":"not","start":3442.49,"end":3442.65},{"text":"a","start":3442.65,"end":3442.81},{"text":"high","start":3442.81,"end":3442.97},{"text":"net","start":3442.97,"end":3443.17},{"text":"worth","start":3443.17,"end":3443.45},{"text":"individual.","start":3443.45,"end":3443.97}]}]},{"sentences":[{"text":"This is not a problem of north and south or developed and developing.","start":3446.3,"end":3451.26,"topics":[],"words":[{"text":"This","start":3446.3,"end":3446.42},{"text":"is","start":3446.42,"end":3446.58},{"text":"not","start":3446.58,"end":3446.74},{"text":"a","start":3446.74,"end":3446.86},{"text":"problem","start":3446.86,"end":3447.1},{"text":"of","start":3447.1,"end":3447.46},{"text":"north","start":3447.46,"end":3447.82},{"text":"and","start":3448.14,"end":3448.5},{"text":"south","start":3448.5,"end":3448.86},{"text":"or","start":3449.02,"end":3449.42},{"text":"developed","start":3449.58,"end":3450.3},{"text":"and","start":3450.3,"end":3450.54},{"text":"developing.","start":3450.54,"end":3451.26}]},{"text":"It's a global problem.","start":3451.26,"end":3452.62,"topics":[],"words":[{"text":"It's","start":3451.26,"end":3451.62},{"text":"a","start":3451.62,"end":3451.78},{"text":"global","start":3451.78,"end":3452.06},{"text":"problem.","start":3452.22,"end":3452.62}]},{"text":"I'm from Europe.","start":3453.9,"end":3454.7,"topics":[],"words":[{"text":"I'm","start":3453.9,"end":3454.26},{"text":"from","start":3454.26,"end":3454.42},{"text":"Europe.","start":3454.42,"end":3454.7}]},{"text":"In the European Union Today, the 3,600 wealthiest individuals own as much wealth as the poorest 181 million people combined.","start":3455.9,"end":3465.18,"topics":[],"words":[{"text":"In","start":3455.9,"end":3456.18},{"text":"the","start":3456.18,"end":3456.34},{"text":"European","start":3456.34,"end":3456.74},{"text":"Union","start":3456.74,"end":3457.1},{"text":"Today,","start":3457.1,"end":3457.38},{"text":"the","start":3457.38,"end":3457.7},{"text":"3,600","start":3457.7,"end":3458.78},{"text":"wealthiest","start":3458.86,"end":3459.5},{"text":"individuals","start":3459.5,"end":3460.22},{"text":"own","start":3460.7,"end":3461.06},{"text":"as","start":3461.06,"end":3461.3},{"text":"much","start":3461.3,"end":3461.539},{"text":"wealth","start":3461.539,"end":3461.86},{"text":"as","start":3461.86,"end":3462.02},{"text":"the","start":3462.02,"end":3462.18},{"text":"poorest","start":3462.18,"end":3462.62},{"text":"181","start":3462.62,"end":3463.86},{"text":"million","start":3463.86,"end":3464.22},{"text":"people","start":3464.22,"end":3464.58},{"text":"combined.","start":3464.58,"end":3465.18}]}]},{"sentences":[{"text":"So effective and fair taxation of the ultra wealthy is indispensable, responsible for reducing inequalities within and between countries, for restoring trust in tax systems and the social contract, for addressing the disproportionate ecological footprints of high net worth individuals and for mobilizing the public revenue urgently needed for sustainable development.","start":3467.34,"end":3489.77,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"So","start":3467.34,"end":3467.62},{"text":"effective","start":3467.62,"end":3468.06},{"text":"and","start":3468.06,"end":3468.26},{"text":"fair","start":3468.26,"end":3468.46},{"text":"taxation","start":3468.46,"end":3469.02},{"text":"of","start":3469.02,"end":3469.22},{"text":"the","start":3469.22,"end":3469.38},{"text":"ultra","start":3469.38,"end":3469.7},{"text":"wealthy","start":3469.7,"end":3470.14},{"text":"is","start":3470.14,"end":3470.38},{"text":"indispensable,","start":3470.38,"end":3471.14},{"text":"responsible","start":3471.21,"end":3471.53},{"text":"for","start":3471.53,"end":3471.85},{"text":"reducing","start":3471.93,"end":3472.45},{"text":"inequalities","start":3472.45,"end":3473.13},{"text":"within","start":3473.21,"end":3473.61},{"text":"and","start":3473.69,"end":3474.01},{"text":"between","start":3474.01,"end":3474.33},{"text":"countries,","start":3474.33,"end":3474.73},{"text":"for","start":3475.45,"end":3475.77},{"text":"restoring","start":3475.77,"end":3476.25},{"text":"trust","start":3476.25,"end":3476.73},{"text":"in","start":3476.73,"end":3477.01},{"text":"tax","start":3477.01,"end":3477.29},{"text":"systems","start":3477.29,"end":3477.93},{"text":"and","start":3478.41,"end":3478.69},{"text":"the","start":3478.69,"end":3478.85},{"text":"social","start":3478.85,"end":3479.13},{"text":"contract,","start":3479.13,"end":3479.53},{"text":"for","start":3480.65,"end":3480.93},{"text":"addressing","start":3480.93,"end":3481.37},{"text":"the","start":3481.37,"end":3481.57},{"text":"disproportionate","start":3481.57,"end":3482.45},{"text":"ecological","start":3482.45,"end":3483.17},{"text":"footprints","start":3483.17,"end":3483.73},{"text":"of","start":3483.73,"end":3483.89},{"text":"high","start":3483.89,"end":3484.09},{"text":"net","start":3484.09,"end":3484.29},{"text":"worth","start":3484.29,"end":3484.53},{"text":"individuals","start":3484.53,"end":3485.29},{"text":"and","start":3485.93,"end":3486.25},{"text":"for","start":3486.25,"end":3486.45},{"text":"mobilizing","start":3486.45,"end":3486.97},{"text":"the","start":3486.97,"end":3487.129},{"text":"public","start":3487.129,"end":3487.37},{"text":"revenue","start":3487.37,"end":3487.85},{"text":"urgently","start":3487.85,"end":3488.37},{"text":"needed","start":3488.37,"end":3488.69},{"text":"for","start":3488.69,"end":3488.89},{"text":"sustainable","start":3488.89,"end":3489.45},{"text":"development.","start":3489.45,"end":3489.77}]},{"text":"Against this background, we ask ourselves a simple question.","start":3491.77,"end":3496.01,"topics":[],"words":[{"text":"Against","start":3491.77,"end":3492.17},{"text":"this","start":3492.25,"end":3492.61},{"text":"background,","start":3492.61,"end":3493.29},{"text":"we","start":3493.93,"end":3494.25},{"text":"ask","start":3494.25,"end":3494.53},{"text":"ourselves","start":3494.53,"end":3495.01},{"text":"a","start":3495.01,"end":3495.25},{"text":"simple","start":3495.25,"end":3495.65},{"text":"question.","start":3495.65,"end":3496.01}]},{"text":"What happened to this article?","start":3497.14,"end":3498.58,"topics":[],"words":[{"text":"What","start":3497.14,"end":3497.34},{"text":"happened","start":3497.34,"end":3497.86},{"text":"to","start":3497.86,"end":3498.06},{"text":"this","start":3498.06,"end":3498.26},{"text":"article?","start":3498.26,"end":3498.58}]},{"text":"If there is broad agreement that ineffective taxation of high net worth individuals is a problem for everyone else, how did this negotiating committee end up watering down the article?","start":3500.1,"end":3510.58,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"If","start":3500.1,"end":3500.42},{"text":"there","start":3500.42,"end":3500.62},{"text":"is","start":3500.62,"end":3500.9},{"text":"broad","start":3500.9,"end":3501.26},{"text":"agreement","start":3501.26,"end":3501.94},{"text":"that","start":3501.94,"end":3502.26},{"text":"ineffective","start":3502.26,"end":3502.94},{"text":"taxation","start":3502.94,"end":3503.46},{"text":"of","start":3503.46,"end":3503.66},{"text":"high","start":3503.66,"end":3503.82},{"text":"net","start":3503.82,"end":3504.02},{"text":"worth","start":3504.02,"end":3504.3},{"text":"individuals","start":3504.3,"end":3504.86},{"text":"is","start":3504.86,"end":3505.02},{"text":"a","start":3505.02,"end":3505.18},{"text":"problem","start":3505.18,"end":3505.46},{"text":"for","start":3505.46,"end":3505.78},{"text":"everyone","start":3505.78,"end":3506.1},{"text":"else,","start":3506.18,"end":3506.66},{"text":"how","start":3507.22,"end":3507.5},{"text":"did","start":3507.5,"end":3507.7},{"text":"this","start":3507.7,"end":3507.9},{"text":"negotiating","start":3507.9,"end":3508.54},{"text":"committee","start":3508.54,"end":3508.9},{"text":"end","start":3508.98,"end":3509.26},{"text":"up","start":3509.26,"end":3509.42},{"text":"watering","start":3509.42,"end":3509.9},{"text":"down","start":3509.9,"end":3510.1},{"text":"the","start":3510.1,"end":3510.3},{"text":"article?","start":3510.3,"end":3510.58}]}]},{"sentences":[{"text":"The current language states that parties shall explore coordinated approaches to ensuring effective taxation of high net worth individuals.","start":3512.66,"end":3520.18,"topics":[],"words":[{"text":"The","start":3512.66,"end":3512.939},{"text":"current","start":3512.939,"end":3513.18},{"text":"language","start":3513.18,"end":3513.66},{"text":"states","start":3513.66,"end":3514.02},{"text":"that","start":3514.02,"end":3514.38},{"text":"parties","start":3514.38,"end":3514.86},{"text":"shall","start":3514.86,"end":3515.22},{"text":"explore","start":3515.22,"end":3515.86},{"text":"coordinated","start":3515.86,"end":3516.7},{"text":"approaches","start":3516.7,"end":3517.14},{"text":"to","start":3517.14,"end":3517.34},{"text":"ensuring","start":3517.34,"end":3517.7},{"text":"effective","start":3517.7,"end":3518.22},{"text":"taxation","start":3518.22,"end":3518.7},{"text":"of","start":3518.7,"end":3518.86},{"text":"high","start":3518.86,"end":3519.02},{"text":"net","start":3519.02,"end":3519.18},{"text":"worth","start":3519.18,"end":3519.46},{"text":"individuals.","start":3519.46,"end":3520.18}]},{"text":"But exploration is not a response to a crisis.","start":3521.3,"end":3523.88,"topics":[],"words":[{"text":"But","start":3521.3,"end":3521.66},{"text":"exploration","start":3521.66,"end":3522.34},{"text":"is","start":3522.34,"end":3522.54},{"text":"not","start":3522.54,"end":3522.7},{"text":"a","start":3522.7,"end":3522.86},{"text":"response","start":3522.86,"end":3523.26},{"text":"to","start":3523.26,"end":3523.42},{"text":"a","start":3523.42,"end":3523.54},{"text":"crisis.","start":3523.54,"end":3523.88}]},{"text":"There is no shortage of ideas of evidence or of policy tools in this area.","start":3525.47,"end":3529.95,"topics":[],"words":[{"text":"There","start":3525.47,"end":3525.59},{"text":"is","start":3525.59,"end":3525.79},{"text":"no","start":3525.79,"end":3526.03},{"text":"shortage","start":3526.03,"end":3526.47},{"text":"of","start":3526.47,"end":3526.63},{"text":"ideas","start":3526.63,"end":3527.15},{"text":"of","start":3527.15,"end":3527.47},{"text":"evidence","start":3527.47,"end":3527.87},{"text":"or","start":3528.03,"end":3528.35},{"text":"of","start":3528.35,"end":3528.55},{"text":"policy","start":3528.55,"end":3528.83},{"text":"tools","start":3528.83,"end":3529.27},{"text":"in","start":3529.27,"end":3529.43},{"text":"this","start":3529.43,"end":3529.63},{"text":"area.","start":3529.63,"end":3529.95}]},{"text":"What is missing is political commitment.","start":3530.51,"end":3532.83,"topics":[],"words":[{"text":"What","start":3530.51,"end":3530.83},{"text":"is","start":3530.83,"end":3531.03},{"text":"missing","start":3531.03,"end":3531.39},{"text":"is","start":3531.39,"end":3531.71},{"text":"political","start":3531.71,"end":3532.11},{"text":"commitment.","start":3532.19,"end":3532.83}]}]},{"sentences":[{"text":"With or without a protocol.","start":3535.39,"end":3537.31,"topics":[],"words":[{"text":"With","start":3535.39,"end":3535.79},{"text":"or","start":3535.79,"end":3536.11},{"text":"without","start":3536.11,"end":3536.43},{"text":"a","start":3536.43,"end":3536.71},{"text":"protocol.","start":3536.71,"end":3537.31}]},{"text":"A clear commitment in the Framework Convention itself matters.","start":3537.39,"end":3541.07,"topics":[],"words":[{"text":"A","start":3537.39,"end":3537.67},{"text":"clear","start":3537.67,"end":3537.95},{"text":"commitment","start":3537.95,"end":3538.47},{"text":"in","start":3538.47,"end":3538.63},{"text":"the","start":3538.63,"end":3538.79},{"text":"Framework","start":3538.79,"end":3539.23},{"text":"Convention","start":3539.23,"end":3539.789},{"text":"itself","start":3539.789,"end":3540.35},{"text":"matters.","start":3540.43,"end":3541.07}]},{"text":"For example, committing to the development of a global asset registry with full beneficial ownership.","start":3541.95,"end":3547.79,"topics":[],"words":[{"text":"For","start":3541.95,"end":3542.23},{"text":"example,","start":3542.23,"end":3542.75},{"text":"committing","start":3543.31,"end":3543.83},{"text":"to","start":3543.83,"end":3543.99},{"text":"the","start":3543.99,"end":3544.15},{"text":"development","start":3544.15,"end":3544.43},{"text":"of","start":3544.51,"end":3544.79},{"text":"a","start":3544.79,"end":3544.95},{"text":"global","start":3544.95,"end":3545.23},{"text":"asset","start":3545.23,"end":3545.71},{"text":"registry","start":3545.71,"end":3546.27},{"text":"with","start":3546.27,"end":3546.51},{"text":"full","start":3546.51,"end":3546.75},{"text":"beneficial","start":3546.75,"end":3547.27},{"text":"ownership.","start":3547.27,"end":3547.79}]},{"text":"Transparency would already go a long way towards giving real substance to all three three paragraphs of the article.","start":3547.79,"end":3553.53,"topics":[],"words":[{"text":"Transparency","start":3547.79,"end":3548.51},{"text":"would","start":3548.83,"end":3549.15},{"text":"already","start":3549.15,"end":3549.43},{"text":"go","start":3549.43,"end":3549.67},{"text":"a","start":3549.67,"end":3549.79},{"text":"long","start":3549.79,"end":3549.95},{"text":"way","start":3549.95,"end":3550.15},{"text":"towards","start":3550.15,"end":3550.51},{"text":"giving","start":3550.51,"end":3550.83},{"text":"real","start":3550.83,"end":3551.11},{"text":"substance","start":3551.11,"end":3551.59},{"text":"to","start":3551.59,"end":3551.79},{"text":"all","start":3551.79,"end":3552.07},{"text":"three","start":3552.07,"end":3552.26},{"text":"three","start":3552.41,"end":3552.53},{"text":"paragraphs","start":3552.53,"end":3553.05},{"text":"of","start":3553.05,"end":3553.13},{"text":"the","start":3553.13,"end":3553.25},{"text":"article.","start":3553.25,"end":3553.53}]}]},{"sentences":[{"text":"Before concluding, we wish to highlight a basic reality for the world's wealthiest individuals.","start":3556.25,"end":3563.53,"topics":[],"words":[{"text":"Before","start":3556.25,"end":3556.61},{"text":"concluding,","start":3556.61,"end":3557.21},{"text":"we","start":3557.37,"end":3557.77},{"text":"wish","start":3557.85,"end":3558.25},{"text":"to","start":3558.25,"end":3558.45},{"text":"highlight","start":3558.45,"end":3558.85},{"text":"a","start":3558.85,"end":3559.09},{"text":"basic","start":3559.09,"end":3559.49},{"text":"reality","start":3559.49,"end":3560.09},{"text":"for","start":3560.97,"end":3561.29},{"text":"the","start":3561.29,"end":3561.57},{"text":"world's","start":3561.57,"end":3562.17},{"text":"wealthiest","start":3562.17,"end":3562.73},{"text":"individuals.","start":3562.73,"end":3563.53}]},{"text":"The accumulated wealth has rarely been generated solely within the borders of their country of residence.","start":3563.53,"end":3570.01,"topics":[],"words":[{"text":"The","start":3563.53,"end":3563.89},{"text":"accumulated","start":3563.89,"end":3564.65},{"text":"wealth","start":3564.65,"end":3565.13},{"text":"has","start":3565.61,"end":3566.01},{"text":"rarely","start":3566.01,"end":3566.49},{"text":"been","start":3566.49,"end":3566.77},{"text":"generated","start":3566.77,"end":3567.33},{"text":"solely","start":3567.33,"end":3567.73},{"text":"within","start":3567.73,"end":3568.05},{"text":"the","start":3568.05,"end":3568.33},{"text":"borders","start":3568.33,"end":3568.73},{"text":"of","start":3568.73,"end":3568.85},{"text":"their","start":3568.85,"end":3569.05},{"text":"country","start":3569.05,"end":3569.29},{"text":"of","start":3569.29,"end":3569.53},{"text":"residence.","start":3569.53,"end":3570.01}]},{"text":"So taxing rights over such wealth cannot be purely national.","start":3571.29,"end":3575.05,"topics":[{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."}],"words":[{"text":"So","start":3571.29,"end":3571.57},{"text":"taxing","start":3571.57,"end":3572.01},{"text":"rights","start":3572.01,"end":3572.29},{"text":"over","start":3572.29,"end":3572.57},{"text":"such","start":3572.57,"end":3572.85},{"text":"wealth","start":3572.85,"end":3573.29},{"text":"cannot","start":3573.69,"end":3574.17},{"text":"be","start":3574.17,"end":3574.33},{"text":"purely","start":3574.33,"end":3574.69},{"text":"national.","start":3574.69,"end":3575.05}]},{"text":"They must include an international dimension explicitly anchored in the objectives of reducing inequalities and financing sustainable development.","start":3575.53,"end":3583.78,"topics":[],"words":[{"text":"They","start":3575.53,"end":3575.85},{"text":"must","start":3575.85,"end":3576.09},{"text":"include","start":3576.09,"end":3576.41},{"text":"an","start":3576.41,"end":3576.73},{"text":"international","start":3576.73,"end":3577.05},{"text":"dimension","start":3577.21,"end":3577.93},{"text":"explicitly","start":3578.5,"end":3579.06},{"text":"anchored","start":3579.06,"end":3579.46},{"text":"in","start":3579.46,"end":3579.66},{"text":"the","start":3579.66,"end":3579.78},{"text":"objectives","start":3579.78,"end":3580.38},{"text":"of","start":3580.38,"end":3580.66},{"text":"reducing","start":3580.66,"end":3581.1},{"text":"inequalities","start":3581.1,"end":3581.78},{"text":"and","start":3582.1,"end":3582.46},{"text":"financing","start":3582.46,"end":3582.98},{"text":"sustainable","start":3582.98,"end":3583.5},{"text":"development.","start":3583.5,"end":3583.78}]},{"text":"Anything less risks turning this article into a statement of intent without impact at a time when impact is exactly what we need.","start":3585.78,"end":3595.62,"topics":[],"words":[{"text":"Anything","start":3585.78,"end":3586.42},{"text":"less","start":3586.82,"end":3587.22},{"text":"risks","start":3588.1,"end":3588.66},{"text":"turning","start":3588.66,"end":3588.94},{"text":"this","start":3588.94,"end":3589.14},{"text":"article","start":3589.14,"end":3589.46},{"text":"into","start":3589.46,"end":3589.78},{"text":"a","start":3589.78,"end":3589.98},{"text":"statement","start":3589.98,"end":3590.26},{"text":"of","start":3590.26,"end":3590.54},{"text":"intent","start":3590.54,"end":3590.98},{"text":"without","start":3591.06,"end":3591.46},{"text":"impact","start":3591.54,"end":3591.94},{"text":"at","start":3592.9,"end":3593.18},{"text":"a","start":3593.18,"end":3593.3},{"text":"time","start":3593.3,"end":3593.46},{"text":"when","start":3593.46,"end":3593.7},{"text":"impact","start":3593.7,"end":3594.02},{"text":"is","start":3594.18,"end":3594.46},{"text":"exactly","start":3594.46,"end":3594.98},{"text":"what","start":3594.98,"end":3595.18},{"text":"we","start":3595.18,"end":3595.34},{"text":"need.","start":3595.34,"end":3595.62}]}]},{"sentences":[{"text":"Thank you.","start":3596.82,"end":3597.46,"topics":[],"words":[{"text":"Thank","start":3596.82,"end":3597.18},{"text":"you.","start":3597.18,"end":3597.46}]}]}],"speaker":{"name":"Thomadidouy","affiliation":"European Youth Forum","affiliation_full":"European Youth Forum","group":null,"function":null}},{"statement_number":47,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3599.7,"end":3600.38,"topics":[],"words":[{"text":"Thank","start":3599.7,"end":3600.1},{"text":"you.","start":3600.1,"end":3600.38}]},{"text":"We now come back to Member States, Ireland, please.","start":3600.38,"end":3603.06,"topics":[],"words":[{"text":"We","start":3600.38,"end":3600.66},{"text":"now","start":3600.66,"end":3600.9},{"text":"come","start":3600.9,"end":3601.1},{"text":"back","start":3601.1,"end":3601.22},{"text":"to","start":3601.22,"end":3601.34},{"text":"Member","start":3601.34,"end":3601.58},{"text":"States,","start":3601.58,"end":3601.94},{"text":"Ireland,","start":3602.18,"end":3602.66},{"text":"please.","start":3602.66,"end":3603.06}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"Thank you Mr. Kohlid, for giving me the floor and sorry for coming in late.","start":3605.39,"end":3608.35,"topics":[],"words":[{"text":"Thank","start":3605.39,"end":3605.55},{"text":"you","start":3605.55,"end":3605.63},{"text":"Mr.","start":3605.63,"end":3605.83},{"text":"Kohlid,","start":3605.83,"end":3606.31},{"text":"for","start":3606.31,"end":3606.43},{"text":"giving","start":3606.43,"end":3606.55},{"text":"me","start":3606.55,"end":3606.67},{"text":"the","start":3606.67,"end":3606.79},{"text":"floor","start":3606.79,"end":3606.99},{"text":"and","start":3606.99,"end":3607.23},{"text":"sorry","start":3607.23,"end":3607.55},{"text":"for","start":3607.55,"end":3607.67},{"text":"coming","start":3607.67,"end":3607.83},{"text":"in","start":3607.83,"end":3608.03},{"text":"late.","start":3608.03,"end":3608.35}]},{"text":"Thank you and the Secretariat for providing the updated article on high net worth individuals.","start":3609.23,"end":3613.71,"topics":[],"words":[{"text":"Thank","start":3609.23,"end":3609.59},{"text":"you","start":3609.59,"end":3609.75},{"text":"and","start":3609.75,"end":3610.03},{"text":"the","start":3610.03,"end":3610.27},{"text":"Secretariat","start":3610.27,"end":3610.83},{"text":"for","start":3610.83,"end":3611.03},{"text":"providing","start":3611.03,"end":3611.31},{"text":"the","start":3611.31,"end":3611.55},{"text":"updated","start":3611.55,"end":3611.99},{"text":"article","start":3611.99,"end":3612.35},{"text":"on","start":3612.35,"end":3612.63},{"text":"high","start":3612.63,"end":3612.79},{"text":"net","start":3612.79,"end":3612.95},{"text":"worth","start":3612.95,"end":3613.19},{"text":"individuals.","start":3613.19,"end":3613.71}]},{"text":"This version is much clearer and more high level, so thank you for that.","start":3613.71,"end":3616.91,"topics":[],"words":[{"text":"This","start":3613.71,"end":3613.91},{"text":"version","start":3613.91,"end":3614.19},{"text":"is","start":3614.19,"end":3614.39},{"text":"much","start":3614.39,"end":3614.55},{"text":"clearer","start":3614.55,"end":3614.95},{"text":"and","start":3614.95,"end":3615.23},{"text":"more","start":3615.23,"end":3615.55},{"text":"high","start":3615.55,"end":3615.75},{"text":"level,","start":3615.75,"end":3615.99},{"text":"so","start":3615.99,"end":3616.23},{"text":"thank","start":3616.23,"end":3616.43},{"text":"you","start":3616.43,"end":3616.51},{"text":"for","start":3616.51,"end":3616.63},{"text":"that.","start":3616.63,"end":3616.91}]},{"text":"Our understanding is that the intention of this article is to provide a commitment to improve international cooperation regarding the high net worth individuals.","start":3617.63,"end":3623.95,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Our","start":3617.63,"end":3617.95},{"text":"understanding","start":3617.95,"end":3618.43},{"text":"is","start":3618.43,"end":3618.55},{"text":"that","start":3618.55,"end":3618.71},{"text":"the","start":3618.71,"end":3618.83},{"text":"intention","start":3618.83,"end":3619.15},{"text":"of","start":3619.15,"end":3619.31},{"text":"this","start":3619.31,"end":3619.43},{"text":"article","start":3619.43,"end":3619.669},{"text":"is","start":3619.669,"end":3619.91},{"text":"to","start":3619.91,"end":3620.07},{"text":"provide","start":3620.07,"end":3620.27},{"text":"a","start":3620.27,"end":3620.47},{"text":"commitment","start":3620.47,"end":3620.83},{"text":"to","start":3620.83,"end":3621.03},{"text":"improve","start":3621.03,"end":3621.31},{"text":"international","start":3621.31,"end":3621.71},{"text":"cooperation","start":3621.79,"end":3622.43},{"text":"regarding","start":3622.43,"end":3622.83},{"text":"the","start":3622.83,"end":3622.99},{"text":"high","start":3622.99,"end":3623.11},{"text":"net","start":3623.11,"end":3623.27},{"text":"worth","start":3623.27,"end":3623.47},{"text":"individuals.","start":3623.47,"end":3623.95}]},{"text":"And we believe this article is well on its way to achieve that objective.","start":3623.95,"end":3627.31,"topics":[],"words":[{"text":"And","start":3623.95,"end":3624.15},{"text":"we","start":3624.15,"end":3624.31},{"text":"believe","start":3624.31,"end":3624.47},{"text":"this","start":3624.47,"end":3624.67},{"text":"article","start":3624.67,"end":3624.91},{"text":"is","start":3624.91,"end":3625.23},{"text":"well","start":3625.23,"end":3625.51},{"text":"on","start":3625.51,"end":3625.67},{"text":"its","start":3625.67,"end":3625.83},{"text":"way","start":3625.83,"end":3625.99},{"text":"to","start":3625.99,"end":3626.27},{"text":"achieve","start":3626.27,"end":3626.63},{"text":"that","start":3626.63,"end":3626.79},{"text":"objective.","start":3626.79,"end":3627.31}]}]},{"sentences":[{"text":"However, we would like for our group to explore the wording as proposed by Norway and Canada.","start":3628.19,"end":3632.15,"topics":[],"words":[{"text":"However,","start":3628.19,"end":3628.59},{"text":"we","start":3628.59,"end":3628.87},{"text":"would","start":3628.87,"end":3628.99},{"text":"like","start":3628.99,"end":3629.11},{"text":"for","start":3629.11,"end":3629.27},{"text":"our","start":3629.27,"end":3629.39},{"text":"group","start":3629.39,"end":3629.51},{"text":"to","start":3629.51,"end":3629.67},{"text":"explore","start":3629.67,"end":3629.99},{"text":"the","start":3629.99,"end":3630.15},{"text":"wording","start":3630.15,"end":3630.55},{"text":"as","start":3630.55,"end":3630.71},{"text":"proposed","start":3630.71,"end":3630.95},{"text":"by","start":3630.95,"end":3631.11},{"text":"Norway","start":3631.11,"end":3631.47},{"text":"and","start":3631.47,"end":3631.76},{"text":"Canada.","start":3631.91,"end":3632.15}]},{"text":"Thank you as well, Mr. Coley for your explanation on the intention behind paragraph two that it relates to spontaneous exchange and will not include taxpayer specific information.","start":3633.27,"end":3641.19,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"confidentiality-safeguards","label":"Confidentiality and Data Protection in Information Sharing","description":"Ensuring safeguards, proportionality, and taxpayer privacy in any information sharing, including language to avoid disclosure of taxpayer‑specific data. Delegations emphasized legal bases, procedures, and confidentiality protections."}],"words":[{"text":"Thank","start":3633.27,"end":3633.59},{"text":"you","start":3633.59,"end":3633.71},{"text":"as","start":3633.71,"end":3633.83},{"text":"well,","start":3633.83,"end":3633.95},{"text":"Mr.","start":3633.95,"end":3634.19},{"text":"Coley","start":3634.19,"end":3634.67},{"text":"for","start":3634.67,"end":3634.79},{"text":"your","start":3634.79,"end":3634.87},{"text":"explanation","start":3634.87,"end":3635.43},{"text":"on","start":3635.43,"end":3635.67},{"text":"the","start":3635.67,"end":3635.75},{"text":"intention","start":3635.75,"end":3636.07},{"text":"behind","start":3636.07,"end":3636.31},{"text":"paragraph","start":3636.31,"end":3636.87},{"text":"two","start":3636.87,"end":3637.19},{"text":"that","start":3637.35,"end":3637.63},{"text":"it","start":3637.63,"end":3637.79},{"text":"relates","start":3637.79,"end":3638.03},{"text":"to","start":3638.03,"end":3638.19},{"text":"spontaneous","start":3638.19,"end":3638.75},{"text":"exchange","start":3638.75,"end":3639.19},{"text":"and","start":3639.19,"end":3639.39},{"text":"will","start":3639.39,"end":3639.55},{"text":"not","start":3639.55,"end":3639.71},{"text":"include","start":3639.71,"end":3639.91},{"text":"taxpayer","start":3639.91,"end":3640.47},{"text":"specific","start":3640.47,"end":3640.87},{"text":"information.","start":3640.87,"end":3641.19}]},{"text":"As the delegates for Germany and Singapore noted, it would be great if this intention could be explained in the article or perhaps in an explanatory statement.","start":3642.15,"end":3649.19,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"confidentiality-safeguards","label":"Confidentiality and Data Protection in Information Sharing","description":"Ensuring safeguards, proportionality, and taxpayer privacy in any information sharing, including language to avoid disclosure of taxpayer‑specific data. Delegations emphasized legal bases, procedures, and confidentiality protections."}],"words":[{"text":"As","start":3642.15,"end":3642.43},{"text":"the","start":3642.43,"end":3642.55},{"text":"delegates","start":3642.55,"end":3642.91},{"text":"for","start":3642.91,"end":3643.15},{"text":"Germany","start":3643.15,"end":3643.63},{"text":"and","start":3643.63,"end":3643.79},{"text":"Singapore","start":3643.79,"end":3644.19},{"text":"noted,","start":3644.19,"end":3644.63},{"text":"it","start":3644.95,"end":3645.19},{"text":"would","start":3645.19,"end":3645.27},{"text":"be","start":3645.27,"end":3645.39},{"text":"great","start":3645.39,"end":3645.55},{"text":"if","start":3645.55,"end":3645.71},{"text":"this","start":3645.71,"end":3645.87},{"text":"intention","start":3645.87,"end":3646.15},{"text":"could","start":3646.15,"end":3646.35},{"text":"be","start":3646.35,"end":3646.47},{"text":"explained","start":3646.47,"end":3646.79},{"text":"in","start":3646.79,"end":3646.95},{"text":"the","start":3646.95,"end":3647.07},{"text":"article","start":3647.07,"end":3647.35},{"text":"or","start":3647.51,"end":3647.83},{"text":"perhaps","start":3647.83,"end":3648.11},{"text":"in","start":3648.11,"end":3648.23},{"text":"an","start":3648.23,"end":3648.35},{"text":"explanatory","start":3648.35,"end":3648.91},{"text":"statement.","start":3648.91,"end":3649.19}]},{"text":"Thanks as well for the example you gave regarding high net worth individuals moving cash across borders.","start":3650.87,"end":3656.79,"topics":[],"words":[{"text":"Thanks","start":3650.87,"end":3651.23},{"text":"as","start":3651.23,"end":3651.39},{"text":"well","start":3651.39,"end":3651.55},{"text":"for","start":3651.55,"end":3651.83},{"text":"the","start":3651.91,"end":3652.15},{"text":"example","start":3652.15,"end":3652.47},{"text":"you","start":3652.47,"end":3652.63},{"text":"gave","start":3652.63,"end":3652.87},{"text":"regarding","start":3652.87,"end":3653.31},{"text":"high","start":3653.31,"end":3653.55},{"text":"net","start":3653.55,"end":3653.71},{"text":"worth","start":3653.71,"end":3653.95},{"text":"individuals","start":3653.95,"end":3654.43},{"text":"moving","start":3654.43,"end":3654.79},{"text":"cash","start":3655.03,"end":3655.51},{"text":"across","start":3655.83,"end":3656.19},{"text":"borders.","start":3656.19,"end":3656.79}]},{"text":"But for the next version of the article, it would be great if you and the Secretariat could share some more examples of what you envisage could be exchanged.","start":3657.19,"end":3663.94,"topics":[],"words":[{"text":"But","start":3657.19,"end":3657.59},{"text":"for","start":3657.78,"end":3657.9},{"text":"the","start":3657.9,"end":3658.02},{"text":"next","start":3658.02,"end":3658.14},{"text":"version","start":3658.14,"end":3658.38},{"text":"of","start":3658.38,"end":3658.5},{"text":"the","start":3658.5,"end":3658.58},{"text":"article,","start":3658.58,"end":3658.78},{"text":"it","start":3658.78,"end":3658.98},{"text":"would","start":3658.98,"end":3659.1},{"text":"be","start":3659.1,"end":3659.22},{"text":"great","start":3659.22,"end":3659.34},{"text":"if","start":3659.34,"end":3659.54},{"text":"you","start":3659.54,"end":3659.74},{"text":"and","start":3659.74,"end":3659.9},{"text":"the","start":3659.9,"end":3660.02},{"text":"Secretariat","start":3660.02,"end":3660.5},{"text":"could","start":3660.5,"end":3660.7},{"text":"share","start":3660.7,"end":3660.9},{"text":"some","start":3660.9,"end":3661.1},{"text":"more","start":3661.1,"end":3661.26},{"text":"examples","start":3661.26,"end":3661.66},{"text":"of","start":3661.66,"end":3661.82},{"text":"what","start":3661.82,"end":3661.98},{"text":"you","start":3661.98,"end":3662.14},{"text":"envisage","start":3662.14,"end":3662.66},{"text":"could","start":3663.06,"end":3663.34},{"text":"be","start":3663.34,"end":3663.5},{"text":"exchanged.","start":3663.5,"end":3663.94}]}]},{"sentences":[{"text":"It would help our understanding, but also when we're explaining this article to our colleagues.","start":3664.18,"end":3668.02,"topics":[],"words":[{"text":"It","start":3664.18,"end":3664.42},{"text":"would","start":3664.42,"end":3664.54},{"text":"help","start":3664.54,"end":3664.74},{"text":"our","start":3664.74,"end":3664.94},{"text":"understanding,","start":3664.94,"end":3665.34},{"text":"but","start":3665.34,"end":3665.5},{"text":"also","start":3665.5,"end":3665.78},{"text":"when","start":3665.78,"end":3666.06},{"text":"we're","start":3666.06,"end":3666.3},{"text":"explaining","start":3666.3,"end":3666.66},{"text":"this","start":3666.66,"end":3666.86},{"text":"article","start":3666.86,"end":3667.1},{"text":"to","start":3667.1,"end":3667.34},{"text":"our","start":3667.34,"end":3667.5},{"text":"colleagues.","start":3667.5,"end":3668.02}]},{"text":"Thank you.","start":3668.58,"end":3669.14,"topics":[],"words":[{"text":"Thank","start":3668.58,"end":3668.9},{"text":"you.","start":3668.9,"end":3669.14}]}]}],"speaker":{"name":null,"affiliation":"IRL","affiliation_full":"Ireland","group":null,"function":"Representative"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"All right, thank you.","start":3671.14,"end":3671.9,"topics":[],"words":[{"text":"All","start":3671.14,"end":3671.38},{"text":"right,","start":3671.38,"end":3671.54},{"text":"thank","start":3671.54,"end":3671.78},{"text":"you.","start":3671.78,"end":3671.9}]},{"text":"Ireland, Republic of Korea, please.","start":3671.9,"end":3673.78,"topics":[],"words":[{"text":"Ireland,","start":3671.9,"end":3672.34},{"text":"Republic","start":3672.58,"end":3673.02},{"text":"of","start":3673.02,"end":3673.18},{"text":"Korea,","start":3673.18,"end":3673.54},{"text":"please.","start":3673.54,"end":3673.78}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Thank you colleague for giving me the floor and sorry for interrupting a bit late.","start":3677.86,"end":3682.5,"topics":[],"words":[{"text":"Thank","start":3677.86,"end":3678.18},{"text":"you","start":3678.18,"end":3678.34},{"text":"colleague","start":3678.34,"end":3678.9},{"text":"for","start":3678.9,"end":3679.1},{"text":"giving","start":3679.1,"end":3679.34},{"text":"me","start":3679.34,"end":3679.5},{"text":"the","start":3679.5,"end":3679.66},{"text":"floor","start":3679.66,"end":3680.1},{"text":"and","start":3680.18,"end":3680.5},{"text":"sorry","start":3680.5,"end":3680.78},{"text":"for","start":3680.78,"end":3681.02},{"text":"interrupting","start":3681.02,"end":3681.58},{"text":"a","start":3681.58,"end":3681.7},{"text":"bit","start":3681.7,"end":3681.94},{"text":"late.","start":3682.1,"end":3682.5}]},{"text":"As for high net worth Individuals, Article 5, Korea recognized that the importance of addressing the taxation of high net worth individuals from the perspective of fairness in taxation, particularly in relation to income and wealth.","start":3684.03,"end":3707.15,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"As","start":3684.03,"end":3684.23},{"text":"for","start":3684.23,"end":3684.59},{"text":"high","start":3685.15,"end":3685.47},{"text":"net","start":3685.47,"end":3685.71},{"text":"worth","start":3685.71,"end":3686.27},{"text":"Individuals,","start":3686.35,"end":3687.19},{"text":"Article","start":3687.19,"end":3687.55},{"text":"5,","start":3687.95,"end":3688.35},{"text":"Korea","start":3690.91,"end":3691.71},{"text":"recognized","start":3693.63,"end":3694.35},{"text":"that","start":3694.35,"end":3694.67},{"text":"the","start":3694.67,"end":3694.91},{"text":"importance","start":3694.91,"end":3695.39},{"text":"of","start":3695.39,"end":3695.63},{"text":"addressing","start":3695.63,"end":3696.11},{"text":"the","start":3696.11,"end":3696.31},{"text":"taxation","start":3696.31,"end":3696.83},{"text":"of","start":3696.83,"end":3697.07},{"text":"high","start":3697.07,"end":3697.31},{"text":"net","start":3697.31,"end":3697.51},{"text":"worth","start":3697.51,"end":3697.83},{"text":"individuals","start":3697.83,"end":3698.59},{"text":"from","start":3699.79,"end":3700.07},{"text":"the","start":3700.07,"end":3700.23},{"text":"perspective","start":3700.23,"end":3700.71},{"text":"of","start":3700.71,"end":3700.87},{"text":"fairness","start":3700.87,"end":3701.43},{"text":"in","start":3701.43,"end":3701.67},{"text":"taxation,","start":3701.67,"end":3702.27},{"text":"particularly","start":3703.07,"end":3703.79},{"text":"in","start":3704.99,"end":3705.31},{"text":"relation","start":3705.31,"end":3705.71},{"text":"to","start":3705.71,"end":3706.07},{"text":"income","start":3706.07,"end":3706.47},{"text":"and","start":3706.47,"end":3706.71},{"text":"wealth.","start":3706.71,"end":3707.15}]},{"text":"Having said that, Korea considers that it is important to first establish a common understanding regarding the definition, scope and criteria for identifying high net worth individuals in order to ensure clarity and consistency, just like many other delegations have already said.","start":3708.27,"end":3727.37,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"Having","start":3708.27,"end":3708.67},{"text":"said","start":3708.67,"end":3708.99},{"text":"that,","start":3708.99,"end":3709.31},{"text":"Korea","start":3709.61,"end":3710.17},{"text":"considers","start":3710.17,"end":3710.85},{"text":"that","start":3710.85,"end":3711.13},{"text":"it","start":3711.53,"end":3711.81},{"text":"is","start":3711.81,"end":3711.97},{"text":"important","start":3711.97,"end":3712.25},{"text":"to","start":3712.33,"end":3712.69},{"text":"first","start":3712.69,"end":3713.05},{"text":"establish","start":3713.05,"end":3713.69},{"text":"a","start":3713.69,"end":3713.89},{"text":"common","start":3713.89,"end":3714.25},{"text":"understanding","start":3714.25,"end":3715.05},{"text":"regarding","start":3715.45,"end":3716.05},{"text":"the","start":3716.05,"end":3716.21},{"text":"definition,","start":3716.21,"end":3716.81},{"text":"scope","start":3716.81,"end":3717.25},{"text":"and","start":3717.25,"end":3717.53},{"text":"criteria","start":3717.53,"end":3718.17},{"text":"for","start":3718.17,"end":3718.45},{"text":"identifying","start":3718.45,"end":3719.17},{"text":"high","start":3719.17,"end":3719.45},{"text":"net","start":3719.45,"end":3719.69},{"text":"worth","start":3719.69,"end":3720.01},{"text":"individuals","start":3720.01,"end":3720.73},{"text":"in","start":3721.05,"end":3721.33},{"text":"order","start":3721.33,"end":3721.53},{"text":"to","start":3721.53,"end":3721.77},{"text":"ensure","start":3721.77,"end":3722.09},{"text":"clarity","start":3722.17,"end":3722.69},{"text":"and","start":3722.69,"end":3722.97},{"text":"consistency,","start":3722.97,"end":3723.77},{"text":"just","start":3724.25,"end":3724.57},{"text":"like","start":3724.57,"end":3724.85},{"text":"many","start":3724.85,"end":3725.13},{"text":"other","start":3725.13,"end":3725.45},{"text":"delegations","start":3725.45,"end":3726.17},{"text":"have","start":3726.25,"end":3726.61},{"text":"already","start":3726.61,"end":3726.97},{"text":"said.","start":3726.97,"end":3727.37}]},{"text":"Moreover, given that the taxation of high net worth individuals is closely linked to domestic tax policy and tax sovereignty, Korea believes that a cautious approach might be needed taking into account the specific circumstances of each country.","start":3728.49,"end":3745.19,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"Moreover,","start":3728.49,"end":3729.13},{"text":"given","start":3729.21,"end":3729.61},{"text":"that","start":3729.61,"end":3729.89},{"text":"the","start":3729.89,"end":3730.09},{"text":"taxation","start":3730.09,"end":3730.57},{"text":"of","start":3730.57,"end":3730.81},{"text":"high","start":3730.81,"end":3731.05},{"text":"net","start":3731.05,"end":3731.25},{"text":"worth","start":3731.25,"end":3731.57},{"text":"individuals","start":3731.57,"end":3732.25},{"text":"is","start":3732.25,"end":3732.45},{"text":"closely","start":3732.45,"end":3733.01},{"text":"linked","start":3733.01,"end":3733.45},{"text":"to","start":3733.45,"end":3733.69},{"text":"domestic","start":3733.69,"end":3734.21},{"text":"tax","start":3734.21,"end":3734.45},{"text":"policy","start":3734.45,"end":3734.81},{"text":"and","start":3735.35,"end":3735.51},{"text":"tax","start":3735.51,"end":3735.79},{"text":"sovereignty,","start":3735.79,"end":3736.39},{"text":"Korea","start":3737.19,"end":3737.71},{"text":"believes","start":3737.71,"end":3738.07},{"text":"that","start":3738.07,"end":3738.23},{"text":"a","start":3738.23,"end":3738.47},{"text":"cautious","start":3738.47,"end":3738.91},{"text":"approach","start":3738.91,"end":3739.27},{"text":"might","start":3739.43,"end":3739.75},{"text":"be","start":3739.75,"end":3740.07},{"text":"needed","start":3740.79,"end":3741.35},{"text":"taking","start":3741.51,"end":3741.87},{"text":"into","start":3741.87,"end":3742.15},{"text":"account","start":3742.15,"end":3742.43},{"text":"the","start":3742.43,"end":3742.67},{"text":"specific","start":3742.67,"end":3743.19},{"text":"circumstances","start":3743.35,"end":3744.15},{"text":"of","start":3744.23,"end":3744.55},{"text":"each","start":3744.55,"end":3744.83},{"text":"country.","start":3744.83,"end":3745.19}]},{"text":"I will stop here.","start":3745.75,"end":3746.75,"topics":[],"words":[{"text":"I","start":3745.75,"end":3746.03},{"text":"will","start":3746.03,"end":3746.19},{"text":"stop","start":3746.19,"end":3746.43},{"text":"here.","start":3746.43,"end":3746.75}]}]}],"speaker":{"name":null,"affiliation":"KOR","affiliation_full":"Republic of Korea","group":null,"function":"Representative"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you Korea.","start":3746.75,"end":3749.35,"topics":[],"words":[{"text":"Thank","start":3746.75,"end":3747.03},{"text":"you.","start":3747.03,"end":3747.27},{"text":"Thank","start":3748.39,"end":3748.71},{"text":"you","start":3748.71,"end":3748.87},{"text":"Korea.","start":3748.87,"end":3749.35}]},{"text":"Saudi Arabia, please.","start":3749.35,"end":3750.39,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"Saudi","start":3749.35,"end":3749.75},{"text":"Arabia,","start":3749.75,"end":3750.11},{"text":"please.","start":3750.11,"end":3750.39}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":3752.79,"end":3754.07,"topics":[],"words":[{"text":"Thank","start":3752.79,"end":3753.15},{"text":"you,","start":3753.15,"end":3753.43},{"text":"Khalid.","start":3753.43,"end":3754.07}]},{"text":"We know the objective of Article 6 and we agree with what the previous slide highlighted that we should move the relevant exchange of information paragraph, paragraph 2 to article 10.","start":3754.79,"end":3772.56,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"We","start":3754.79,"end":3755.07},{"text":"know","start":3755.07,"end":3755.35},{"text":"the","start":3755.35,"end":3755.75},{"text":"objective","start":3756.07,"end":3756.87},{"text":"of","start":3756.87,"end":3757.27},{"text":"Article","start":3757.27,"end":3757.67},{"text":"6","start":3758.15,"end":3758.55},{"text":"and","start":3758.71,"end":3759.11},{"text":"we","start":3759.11,"end":3759.43},{"text":"agree","start":3759.43,"end":3759.75},{"text":"with","start":3759.75,"end":3760.15},{"text":"what","start":3761.52,"end":3761.68},{"text":"the","start":3761.68,"end":3761.92},{"text":"previous","start":3761.92,"end":3762.24},{"text":"slide","start":3763.04,"end":3763.56},{"text":"highlighted","start":3763.56,"end":3764.32},{"text":"that","start":3765.04,"end":3765.32},{"text":"we","start":3765.32,"end":3765.52},{"text":"should","start":3765.52,"end":3765.8},{"text":"move","start":3765.8,"end":3766.16},{"text":"the","start":3766.4,"end":3766.68},{"text":"relevant","start":3766.68,"end":3767.12},{"text":"exchange","start":3767.12,"end":3767.56},{"text":"of","start":3767.56,"end":3767.72},{"text":"information","start":3767.72,"end":3768},{"text":"paragraph,","start":3769.04,"end":3769.76},{"text":"paragraph","start":3770.16,"end":3770.8},{"text":"2","start":3770.8,"end":3771.04},{"text":"to","start":3771.04,"end":3771.36},{"text":"article","start":3771.36,"end":3771.9},{"text":"10.","start":3772.02,"end":3772.56}]},{"text":"And on the text of this article we believe that it is essential that the provision is fully aligned with the terms of reference and remain as high level as well.","start":3773.68,"end":3783.76,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"And","start":3773.68,"end":3774.04},{"text":"on","start":3774.04,"end":3774.28},{"text":"the","start":3774.28,"end":3774.48},{"text":"text","start":3774.48,"end":3774.84},{"text":"of","start":3774.84,"end":3775.08},{"text":"this","start":3775.08,"end":3775.32},{"text":"article","start":3775.32,"end":3775.68},{"text":"we","start":3775.76,"end":3776.04},{"text":"believe","start":3776.04,"end":3776.28},{"text":"that","start":3776.28,"end":3776.52},{"text":"it","start":3776.52,"end":3776.68},{"text":"is","start":3776.68,"end":3776.96},{"text":"essential","start":3777.12,"end":3777.68},{"text":"that","start":3777.84,"end":3778.24},{"text":"the","start":3778.72,"end":3779},{"text":"provision","start":3779,"end":3779.4},{"text":"is","start":3779.4,"end":3779.64},{"text":"fully","start":3779.64,"end":3779.96},{"text":"aligned","start":3779.96,"end":3780.36},{"text":"with","start":3780.36,"end":3780.52},{"text":"the","start":3780.52,"end":3780.64},{"text":"terms","start":3780.64,"end":3780.84},{"text":"of","start":3780.84,"end":3781.08},{"text":"reference","start":3781.08,"end":3781.6},{"text":"and","start":3781.84,"end":3782.16},{"text":"remain","start":3782.16,"end":3782.6},{"text":"as","start":3782.6,"end":3782.8},{"text":"high","start":3782.8,"end":3783},{"text":"level","start":3783,"end":3783.24},{"text":"as","start":3783.24,"end":3783.48},{"text":"well.","start":3783.48,"end":3783.76}]},{"text":"The Article should reflect and consider different domestic legal frameworks, priorities and administrative capacities and any development or implementation is to be undertaken should be in accordance with each State's domestic law.","start":3784.4,"end":3804.04,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"The","start":3784.4,"end":3784.68},{"text":"Article","start":3784.68,"end":3784.96},{"text":"should","start":3785.12,"end":3785.48},{"text":"reflect","start":3785.48,"end":3786},{"text":"and","start":3786,"end":3786.16},{"text":"consider","start":3786.16,"end":3786.4},{"text":"different","start":3786.92,"end":3787.16},{"text":"domestic","start":3788.28,"end":3789},{"text":"legal","start":3789,"end":3789.52},{"text":"frameworks,","start":3789.52,"end":3790.16},{"text":"priorities","start":3790.16,"end":3790.84},{"text":"and","start":3790.84,"end":3791.24},{"text":"administrative","start":3791.24,"end":3792.12},{"text":"capacities","start":3792.12,"end":3792.84},{"text":"and","start":3794.2,"end":3794.6},{"text":"any","start":3794.6,"end":3794.96},{"text":"development","start":3794.96,"end":3795.32},{"text":"or","start":3795.56,"end":3795.88},{"text":"implementation","start":3795.88,"end":3796.68},{"text":"is","start":3796.92,"end":3797.32},{"text":"to","start":3797.64,"end":3797.92},{"text":"be","start":3797.92,"end":3798.08},{"text":"undertaken","start":3798.08,"end":3798.68},{"text":"should","start":3799.24,"end":3799.52},{"text":"be","start":3799.52,"end":3799.72},{"text":"in","start":3799.72,"end":3799.92},{"text":"accordance","start":3799.92,"end":3800.52},{"text":"with","start":3801.24,"end":3801.6},{"text":"each","start":3801.6,"end":3801.92},{"text":"State's","start":3801.92,"end":3802.56},{"text":"domestic","start":3802.56,"end":3803.32},{"text":"law.","start":3803.64,"end":3804.04}]},{"text":"And with respect to paragraph three, we would like to echo China's comment on that and that any redrafted related to effective taxation should be in relevant Member States as a drafting suggestion so that we are aligned with the Tor.","start":3804.76,"end":3823.71,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"And","start":3804.76,"end":3805.08},{"text":"with","start":3805.08,"end":3805.32},{"text":"respect","start":3805.32,"end":3805.64},{"text":"to","start":3805.72,"end":3806.08},{"text":"paragraph","start":3806.08,"end":3806.84},{"text":"three,","start":3807.24,"end":3807.64},{"text":"we","start":3807.96,"end":3808.24},{"text":"would","start":3808.24,"end":3808.44},{"text":"like","start":3808.44,"end":3808.64},{"text":"to","start":3808.64,"end":3808.8},{"text":"echo","start":3808.8,"end":3809.24},{"text":"China's","start":3809.24,"end":3809.92},{"text":"comment","start":3809.92,"end":3810.24},{"text":"on","start":3810.24,"end":3810.56},{"text":"that","start":3810.56,"end":3810.92},{"text":"and","start":3811.64,"end":3811.96},{"text":"that","start":3811.96,"end":3812.2},{"text":"any","start":3812.2,"end":3812.48},{"text":"redrafted","start":3812.48,"end":3813.08},{"text":"related","start":3813.87,"end":3814.11},{"text":"to","start":3814.11,"end":3814.51},{"text":"effective","start":3814.99,"end":3815.55},{"text":"taxation","start":3815.55,"end":3816.19},{"text":"should","start":3816.35,"end":3816.71},{"text":"be","start":3816.71,"end":3817.07},{"text":"in","start":3817.47,"end":3817.79},{"text":"relevant","start":3817.79,"end":3818.43},{"text":"Member","start":3818.59,"end":3818.99},{"text":"States","start":3818.99,"end":3819.39},{"text":"as","start":3819.47,"end":3819.75},{"text":"a","start":3819.75,"end":3819.87},{"text":"drafting","start":3819.87,"end":3820.27},{"text":"suggestion","start":3820.27,"end":3820.91},{"text":"so","start":3821.55,"end":3821.83},{"text":"that","start":3821.83,"end":3821.99},{"text":"we","start":3821.99,"end":3822.15},{"text":"are","start":3822.15,"end":3822.35},{"text":"aligned","start":3822.35,"end":3822.79},{"text":"with","start":3822.79,"end":3822.95},{"text":"the","start":3822.95,"end":3823.11},{"text":"Tor.","start":3823.11,"end":3823.71}]}]}],"speaker":{"name":null,"affiliation":"SAU","affiliation_full":"Saudi Arabia","group":null,"function":"Representative"}},{"statement_number":53,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you, Saudi Arabia.","start":3823.87,"end":3827.87,"topics":[],"words":[{"text":"Thank","start":3823.87,"end":3824.23},{"text":"you.","start":3824.23,"end":3824.51},{"text":"Thank","start":3826.35,"end":3826.67},{"text":"you,","start":3826.67,"end":3826.87},{"text":"Saudi","start":3826.87,"end":3827.27},{"text":"Arabia.","start":3827.27,"end":3827.87}]},{"text":"Now back to the stakeholders.","start":3828.75,"end":3830.19,"topics":[],"words":[{"text":"Now","start":3828.75,"end":3829.11},{"text":"back","start":3829.11,"end":3829.349},{"text":"to","start":3829.349,"end":3829.47},{"text":"the","start":3829.47,"end":3829.63},{"text":"stakeholders.","start":3829.63,"end":3830.19}]},{"text":"OSFARM International, please.","start":3830.19,"end":3831.55,"topics":[],"words":[{"text":"OSFARM","start":3830.19,"end":3830.79},{"text":"International,","start":3830.79,"end":3831.07},{"text":"please.","start":3831.15,"end":3831.55}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":54,"paragraphs":[{"sentences":[{"text":"Yes, thank you for the floor.","start":3835.39,"end":3836.99,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Yes,","start":3835.39,"end":3835.87},{"text":"thank","start":3835.87,"end":3836.19},{"text":"you","start":3836.19,"end":3836.35},{"text":"for","start":3836.35,"end":3836.51},{"text":"the","start":3836.51,"end":3836.63},{"text":"floor.","start":3836.63,"end":3836.99}]},{"text":"My name is Rebecca Riddell and I'm speaking on behalf of Oxfam and civil society organizations here in this room.","start":3837.23,"end":3844.23,"topics":[],"words":[{"text":"My","start":3837.23,"end":3837.51},{"text":"name","start":3837.51,"end":3837.71},{"text":"is","start":3837.71,"end":3838.03},{"text":"Rebecca","start":3838.11,"end":3838.67},{"text":"Riddell","start":3838.67,"end":3839.15},{"text":"and","start":3839.51,"end":3839.63},{"text":"I'm","start":3839.63,"end":3839.83},{"text":"speaking","start":3839.83,"end":3840.07},{"text":"on","start":3840.07,"end":3840.23},{"text":"behalf","start":3840.23,"end":3840.43},{"text":"of","start":3840.43,"end":3840.59},{"text":"Oxfam","start":3840.59,"end":3841.35},{"text":"and","start":3841.59,"end":3841.91},{"text":"civil","start":3841.91,"end":3842.27},{"text":"society","start":3842.27,"end":3842.63},{"text":"organizations","start":3842.63,"end":3843.35},{"text":"here","start":3843.35,"end":3843.55},{"text":"in","start":3843.55,"end":3843.71},{"text":"this","start":3843.71,"end":3843.91},{"text":"room.","start":3843.91,"end":3844.23}]},{"text":"I'm going to talk about the topic of taxing the world's Wealthiest people.","start":3844.95,"end":3848.55,"topics":[],"words":[{"text":"I'm","start":3844.95,"end":3845.27},{"text":"going","start":3845.27,"end":3845.39},{"text":"to","start":3845.39,"end":3845.51},{"text":"talk","start":3845.51,"end":3845.63},{"text":"about","start":3845.63,"end":3845.83},{"text":"the","start":3845.83,"end":3846.03},{"text":"topic","start":3846.03,"end":3846.39},{"text":"of","start":3846.39,"end":3846.59},{"text":"taxing","start":3846.59,"end":3847.03},{"text":"the","start":3847.03,"end":3847.23},{"text":"world's","start":3847.23,"end":3847.71},{"text":"Wealthiest","start":3847.71,"end":3848.23},{"text":"people.","start":3848.23,"end":3848.55}]},{"text":"But before I do, a question which is, how soon do you think that we'll have the world's first trillionaire?","start":3848.87,"end":3854.95,"topics":[],"words":[{"text":"But","start":3848.87,"end":3849.15},{"text":"before","start":3849.15,"end":3849.35},{"text":"I","start":3849.35,"end":3849.55},{"text":"do,","start":3849.55,"end":3849.71},{"text":"a","start":3849.71,"end":3849.91},{"text":"question","start":3849.91,"end":3850.23},{"text":"which","start":3850.87,"end":3851.19},{"text":"is,","start":3851.19,"end":3851.43},{"text":"how","start":3851.43,"end":3851.71},{"text":"soon","start":3851.71,"end":3852.07},{"text":"do","start":3852.07,"end":3852.43},{"text":"you","start":3852.43,"end":3852.71},{"text":"think","start":3852.71,"end":3852.95},{"text":"that","start":3852.95,"end":3853.15},{"text":"we'll","start":3853.15,"end":3853.39},{"text":"have","start":3853.39,"end":3853.51},{"text":"the","start":3853.51,"end":3853.63},{"text":"world's","start":3853.63,"end":3853.95},{"text":"first","start":3853.95,"end":3854.15},{"text":"trillionaire?","start":3854.15,"end":3854.95}]},{"text":"Maybe a decade, maybe five years, maybe next year by the August session.","start":3855.59,"end":3860.79,"topics":[],"words":[{"text":"Maybe","start":3855.59,"end":3856.03},{"text":"a","start":3856.03,"end":3856.15},{"text":"decade,","start":3856.15,"end":3856.63},{"text":"maybe","start":3856.63,"end":3857.03},{"text":"five","start":3857.03,"end":3857.27},{"text":"years,","start":3857.27,"end":3857.59},{"text":"maybe","start":3857.83,"end":3858.23},{"text":"next","start":3858.23,"end":3858.51},{"text":"year","start":3858.51,"end":3858.87},{"text":"by","start":3859.43,"end":3859.75},{"text":"the","start":3859.75,"end":3859.95},{"text":"August","start":3859.95,"end":3860.31},{"text":"session.","start":3860.31,"end":3860.79}]}]},{"sentences":[{"text":"So I just did some back of the envelope math and at the current rate of the last three months, we could have a trillionaire by March.","start":3861.59,"end":3870.49,"topics":[],"words":[{"text":"So","start":3861.59,"end":3861.83},{"text":"I","start":3861.83,"end":3861.95},{"text":"just","start":3861.95,"end":3862.15},{"text":"did","start":3862.15,"end":3862.39},{"text":"some","start":3862.39,"end":3862.63},{"text":"back","start":3862.63,"end":3862.87},{"text":"of","start":3862.87,"end":3863.03},{"text":"the","start":3863.03,"end":3863.15},{"text":"envelope","start":3863.15,"end":3863.75},{"text":"math","start":3863.75,"end":3864.15},{"text":"and","start":3864.71,"end":3865.11},{"text":"at","start":3866.09,"end":3866.33},{"text":"the","start":3866.65,"end":3866.97},{"text":"current","start":3866.97,"end":3867.25},{"text":"rate","start":3867.25,"end":3867.53},{"text":"of","start":3867.53,"end":3867.73},{"text":"the","start":3867.73,"end":3867.89},{"text":"last","start":3867.89,"end":3868.09},{"text":"three","start":3868.09,"end":3868.33},{"text":"months,","start":3868.33,"end":3868.65},{"text":"we","start":3868.81,"end":3869.09},{"text":"could","start":3869.09,"end":3869.25},{"text":"have","start":3869.25,"end":3869.41},{"text":"a","start":3869.41,"end":3869.53},{"text":"trillionaire","start":3869.53,"end":3870.01},{"text":"by","start":3870.01,"end":3870.17},{"text":"March.","start":3870.17,"end":3870.49}]},{"text":"So we live in amidst an inequality crisis and lives really hang in the balance.","start":3872.01,"end":3876.97,"topics":[],"words":[{"text":"So","start":3872.01,"end":3872.29},{"text":"we","start":3872.29,"end":3872.49},{"text":"live","start":3872.49,"end":3872.81},{"text":"in","start":3872.81,"end":3873.21},{"text":"amidst","start":3873.21,"end":3873.81},{"text":"an","start":3873.81,"end":3873.97},{"text":"inequality","start":3873.97,"end":3874.57},{"text":"crisis","start":3874.57,"end":3875.01},{"text":"and","start":3875.01,"end":3875.21},{"text":"lives","start":3875.21,"end":3875.53},{"text":"really","start":3875.53,"end":3875.89},{"text":"hang","start":3875.89,"end":3876.21},{"text":"in","start":3876.21,"end":3876.37},{"text":"the","start":3876.37,"end":3876.53},{"text":"balance.","start":3876.53,"end":3876.97}]},{"text":"12 rich men own more wealth than half the world.","start":3877.21,"end":3880.97,"topics":[],"words":[{"text":"12","start":3877.21,"end":3877.57},{"text":"rich","start":3877.57,"end":3877.97},{"text":"men","start":3877.97,"end":3878.33},{"text":"own","start":3878.41,"end":3878.77},{"text":"more","start":3878.77,"end":3879.05},{"text":"wealth","start":3879.05,"end":3879.41},{"text":"than","start":3879.41,"end":3879.77},{"text":"half","start":3880.17,"end":3880.49},{"text":"the","start":3880.49,"end":3880.69},{"text":"world.","start":3880.69,"end":3880.97}]},{"text":"Nearly half the world lives below the poverty line.","start":3881.45,"end":3884.81,"topics":[],"words":[{"text":"Nearly","start":3881.45,"end":3881.97},{"text":"half","start":3881.97,"end":3882.249},{"text":"the","start":3882.249,"end":3882.45},{"text":"world","start":3882.45,"end":3882.73},{"text":"lives","start":3883.05,"end":3883.45},{"text":"below","start":3883.53,"end":3883.85},{"text":"the","start":3883.85,"end":3884.05},{"text":"poverty","start":3884.05,"end":3884.49},{"text":"line.","start":3884.49,"end":3884.81}]},{"text":"One in four face hunger.","start":3885.37,"end":3886.97,"topics":[],"words":[{"text":"One","start":3885.37,"end":3885.69},{"text":"in","start":3885.69,"end":3885.89},{"text":"four","start":3885.89,"end":3886.13},{"text":"face","start":3886.13,"end":3886.41},{"text":"hunger.","start":3886.41,"end":3886.97}]}]},{"sentences":[{"text":"And this is why taxing the world's wealthiest is so important, right?","start":3887.13,"end":3891.09,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"And","start":3887.13,"end":3887.45},{"text":"this","start":3887.45,"end":3887.69},{"text":"is","start":3887.69,"end":3887.93},{"text":"why","start":3887.93,"end":3888.21},{"text":"taxing","start":3888.21,"end":3888.77},{"text":"the","start":3888.77,"end":3888.89},{"text":"world's","start":3888.89,"end":3889.17},{"text":"wealthiest","start":3889.17,"end":3889.69},{"text":"is","start":3889.69,"end":3889.97},{"text":"so","start":3889.97,"end":3890.21},{"text":"important,","start":3890.21,"end":3890.49},{"text":"right?","start":3890.73,"end":3891.09}]},{"text":"It's key to addressing the inequality crisis.","start":3891.09,"end":3893.64,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"It's","start":3891.09,"end":3891.53},{"text":"key","start":3891.76,"end":3891.88},{"text":"to","start":3891.88,"end":3892.04},{"text":"addressing","start":3892.04,"end":3892.44},{"text":"the","start":3892.44,"end":3892.6},{"text":"inequality","start":3892.6,"end":3893.2},{"text":"crisis.","start":3893.2,"end":3893.64}]},{"text":"It's going to restore fairness in the tax system.","start":3893.64,"end":3895.84,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"It's","start":3893.64,"end":3893.92},{"text":"going","start":3893.92,"end":3894},{"text":"to","start":3894,"end":3894.12},{"text":"restore","start":3894.12,"end":3894.48},{"text":"fairness","start":3894.48,"end":3894.88},{"text":"in","start":3894.88,"end":3895.04},{"text":"the","start":3895.04,"end":3895.16},{"text":"tax","start":3895.16,"end":3895.44},{"text":"system.","start":3895.44,"end":3895.84}]},{"text":"Research shows billionaires pay something between 0 and 0.5% of their wealth in taxes and of course far less than ordinary people.","start":3896.24,"end":3904,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Research","start":3896.24,"end":3896.64},{"text":"shows","start":3896.64,"end":3897.04},{"text":"billionaires","start":3897.04,"end":3897.64},{"text":"pay","start":3897.64,"end":3898},{"text":"something","start":3898.24,"end":3898.6},{"text":"between","start":3898.6,"end":3898.96},{"text":"0","start":3899.12,"end":3899.52},{"text":"and","start":3899.6,"end":3900},{"text":"0.5%","start":3900,"end":3901.04},{"text":"of","start":3901.04,"end":3901.2},{"text":"their","start":3901.2,"end":3901.32},{"text":"wealth","start":3901.32,"end":3901.56},{"text":"in","start":3901.56,"end":3901.72},{"text":"taxes","start":3901.72,"end":3902.12},{"text":"and","start":3902.12,"end":3902.28},{"text":"of","start":3902.28,"end":3902.4},{"text":"course","start":3902.4,"end":3902.6},{"text":"far","start":3902.6,"end":3902.84},{"text":"less","start":3902.84,"end":3903},{"text":"than","start":3903,"end":3903.2},{"text":"ordinary","start":3903.2,"end":3903.68},{"text":"people.","start":3903.68,"end":3904}]},{"text":"It's going to raise revenue to tackle urgent priorities.","start":3904.56,"end":3907.28,"topics":[],"words":[{"text":"It's","start":3904.56,"end":3904.88},{"text":"going","start":3904.88,"end":3905},{"text":"to","start":3905,"end":3905.12},{"text":"raise","start":3905.12,"end":3905.32},{"text":"revenue","start":3905.32,"end":3905.84},{"text":"to","start":3905.84,"end":3906.08},{"text":"tackle","start":3906.08,"end":3906.36},{"text":"urgent","start":3906.36,"end":3906.76},{"text":"priorities.","start":3906.76,"end":3907.28}]}]},{"sentences":[{"text":"And there's real support for this effort.","start":3907.599,"end":3909.2,"topics":[],"words":[{"text":"And","start":3907.599,"end":3907.88},{"text":"there's","start":3907.88,"end":3908.08},{"text":"real","start":3908.08,"end":3908.24},{"text":"support","start":3908.24,"end":3908.52},{"text":"for","start":3908.52,"end":3908.72},{"text":"this","start":3908.72,"end":3908.88},{"text":"effort.","start":3908.88,"end":3909.2}]},{"text":"You know, poll after poll in countries around the world shows large majorities support taxing the very wealthiest.","start":3909.2,"end":3915.52,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"You","start":3909.2,"end":3909.36},{"text":"know,","start":3909.36,"end":3909.52},{"text":"poll","start":3909.52,"end":3909.88},{"text":"after","start":3909.88,"end":3910.2},{"text":"poll","start":3910.2,"end":3910.56},{"text":"in","start":3910.56,"end":3910.76},{"text":"countries","start":3910.76,"end":3911},{"text":"around","start":3911,"end":3911.28},{"text":"the","start":3911.28,"end":3911.48},{"text":"world","start":3911.48,"end":3911.76},{"text":"shows","start":3911.76,"end":3912.24},{"text":"large","start":3912.4,"end":3912.8},{"text":"majorities","start":3912.8,"end":3913.52},{"text":"support","start":3913.6,"end":3914},{"text":"taxing","start":3914.08,"end":3914.6},{"text":"the","start":3914.6,"end":3914.76},{"text":"very","start":3914.76,"end":3914.92},{"text":"wealthiest.","start":3914.92,"end":3915.52}]},{"text":"One recent survey even showed 65% of millionaires support raising taxes on the richest to tackle the cost of living crisis and invest in public services.","start":3915.92,"end":3927.26,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"One","start":3915.92,"end":3916.2},{"text":"recent","start":3916.2,"end":3916.48},{"text":"survey","start":3916.48,"end":3916.96},{"text":"even","start":3916.96,"end":3917.2},{"text":"showed","start":3917.2,"end":3917.6},{"text":"65%","start":3918.06,"end":3918.62},{"text":"of","start":3918.62,"end":3918.82},{"text":"millionaires","start":3918.82,"end":3919.5},{"text":"support","start":3919.5,"end":3919.9},{"text":"raising","start":3919.9,"end":3920.38},{"text":"taxes","start":3920.38,"end":3920.98},{"text":"on","start":3920.98,"end":3921.22},{"text":"the","start":3921.22,"end":3921.34},{"text":"richest","start":3921.34,"end":3921.82},{"text":"to","start":3921.82,"end":3922.22},{"text":"tackle","start":3922.38,"end":3922.82},{"text":"the","start":3922.82,"end":3923.1},{"text":"cost","start":3924.06,"end":3924.38},{"text":"of","start":3924.38,"end":3924.58},{"text":"living","start":3924.58,"end":3924.86},{"text":"crisis","start":3924.86,"end":3925.42},{"text":"and","start":3925.42,"end":3925.82},{"text":"invest","start":3925.98,"end":3926.38},{"text":"in","start":3926.38,"end":3926.66},{"text":"public","start":3926.66,"end":3926.9},{"text":"services.","start":3926.9,"end":3927.26}]},{"text":"However, the reason we're here to talk about this is countries can't effectively tax the wealthiest in isolation.","start":3928.78,"end":3936.46,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"However,","start":3928.78,"end":3929.18},{"text":"the","start":3929.82,"end":3930.1},{"text":"reason","start":3930.1,"end":3930.3},{"text":"we're","start":3930.3,"end":3930.58},{"text":"here","start":3930.58,"end":3930.86},{"text":"to","start":3930.94,"end":3931.22},{"text":"talk","start":3931.22,"end":3931.38},{"text":"about","start":3931.38,"end":3931.58},{"text":"this","start":3931.58,"end":3931.82},{"text":"is","start":3931.82,"end":3932.1},{"text":"countries","start":3932.1,"end":3932.46},{"text":"can't","start":3932.62,"end":3933.1},{"text":"effectively","start":3933.58,"end":3934.22},{"text":"tax","start":3934.22,"end":3934.58},{"text":"the","start":3934.58,"end":3934.82},{"text":"wealthiest","start":3934.82,"end":3935.5},{"text":"in","start":3935.5,"end":3935.82},{"text":"isolation.","start":3935.82,"end":3936.46}]},{"text":"Right?","start":3936.94,"end":3937.34,"topics":[],"words":[{"text":"Right?","start":3936.94,"end":3937.34}]}]},{"sentences":[{"text":"Coordination's key to effectively taxing high net worth individuals.","start":3937.58,"end":3942.38,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Coordination's","start":3937.58,"end":3938.62},{"text":"key","start":3938.62,"end":3938.94},{"text":"to","start":3939.26,"end":3939.66},{"text":"effectively","start":3939.66,"end":3940.34},{"text":"taxing","start":3940.34,"end":3940.94},{"text":"high","start":3940.94,"end":3941.14},{"text":"net","start":3941.14,"end":3941.34},{"text":"worth","start":3941.34,"end":3941.62},{"text":"individuals.","start":3941.62,"end":3942.38}]},{"text":"It, it doesn't need to be seen as a threat to sovereignty.","start":3942.7,"end":3945.83,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"It,","start":3942.7,"end":3943.1},{"text":"it","start":3943.51,"end":3943.63},{"text":"doesn't","start":3943.63,"end":3943.87},{"text":"need","start":3943.87,"end":3944.03},{"text":"to","start":3944.03,"end":3944.15},{"text":"be","start":3944.15,"end":3944.27},{"text":"seen","start":3944.27,"end":3944.47},{"text":"as","start":3944.47,"end":3944.67},{"text":"a","start":3944.67,"end":3944.83},{"text":"threat","start":3944.83,"end":3945.03},{"text":"to","start":3945.03,"end":3945.23},{"text":"sovereignty.","start":3945.23,"end":3945.83}]},{"text":"It's a way to support and undergird local and national efforts.","start":3945.91,"end":3950.71,"topics":[],"words":[{"text":"It's","start":3945.91,"end":3946.39},{"text":"a","start":3946.39,"end":3946.59},{"text":"way","start":3946.59,"end":3946.83},{"text":"to","start":3946.83,"end":3947.19},{"text":"support","start":3947.19,"end":3947.59},{"text":"and","start":3947.75,"end":3948.11},{"text":"undergird","start":3948.11,"end":3948.83},{"text":"local","start":3948.83,"end":3949.19},{"text":"and","start":3949.35,"end":3949.67},{"text":"national","start":3949.67,"end":3949.99},{"text":"efforts.","start":3950.15,"end":3950.71}]},{"text":"And that's why in recent years we've seen an emerging international consensus on the need to coordinate to tax the very wealthiest.","start":3950.95,"end":3959.03,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"And","start":3950.95,"end":3951.31},{"text":"that's","start":3951.31,"end":3951.67},{"text":"why","start":3951.67,"end":3951.83},{"text":"in","start":3951.83,"end":3952.07},{"text":"recent","start":3952.07,"end":3952.35},{"text":"years","start":3952.35,"end":3952.71},{"text":"we've","start":3952.71,"end":3953.15},{"text":"seen","start":3953.15,"end":3953.43},{"text":"an","start":3953.43,"end":3953.71},{"text":"emerging","start":3953.71,"end":3954.23},{"text":"international","start":3954.23,"end":3954.63},{"text":"consensus","start":3954.95,"end":3955.75},{"text":"on","start":3956.07,"end":3956.39},{"text":"the","start":3956.39,"end":3956.63},{"text":"need","start":3956.63,"end":3956.87},{"text":"to","start":3956.87,"end":3957.07},{"text":"coordinate","start":3957.07,"end":3957.55},{"text":"to","start":3957.55,"end":3957.71},{"text":"tax","start":3957.71,"end":3957.95},{"text":"the","start":3957.95,"end":3958.15},{"text":"very","start":3958.15,"end":3958.31},{"text":"wealthiest.","start":3958.31,"end":3959.03}]},{"text":"And we commend member states on prioritizing this in the terms of reference.","start":3959.189,"end":3963.51,"topics":[],"words":[{"text":"And","start":3959.189,"end":3959.469},{"text":"we","start":3959.469,"end":3959.63},{"text":"commend","start":3959.63,"end":3960.11},{"text":"member","start":3960.11,"end":3960.43},{"text":"states","start":3960.43,"end":3960.75},{"text":"on","start":3960.75,"end":3961.03},{"text":"prioritizing","start":3961.03,"end":3961.91},{"text":"this","start":3961.91,"end":3962.15},{"text":"in","start":3962.15,"end":3962.35},{"text":"the","start":3962.35,"end":3962.51},{"text":"terms","start":3962.51,"end":3962.71},{"text":"of","start":3962.71,"end":3962.91},{"text":"reference.","start":3962.91,"end":3963.51}]}]},{"sentences":[{"text":"Unfortunately, in our view thus far, negotiations are off track and there's a real chance that the this historic opportunity to support and to advance efforts to tax the wealthiest could not be realized.","start":3965.11,"end":3977.33,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Unfortunately,","start":3965.11,"end":3965.99},{"text":"in","start":3965.99,"end":3966.27},{"text":"our","start":3966.27,"end":3966.47},{"text":"view","start":3966.47,"end":3966.79},{"text":"thus","start":3967.27,"end":3967.63},{"text":"far,","start":3967.63,"end":3967.83},{"text":"negotiations","start":3967.83,"end":3968.59},{"text":"are","start":3968.59,"end":3968.87},{"text":"off","start":3968.87,"end":3969.11},{"text":"track","start":3969.11,"end":3969.39},{"text":"and","start":3969.39,"end":3969.63},{"text":"there's","start":3969.63,"end":3969.87},{"text":"a","start":3969.87,"end":3969.99},{"text":"real","start":3969.99,"end":3970.15},{"text":"chance","start":3970.15,"end":3970.43},{"text":"that","start":3970.43,"end":3970.625},{"text":"the","start":3970.625,"end":3970.7},{"text":"this","start":3970.85,"end":3971.05},{"text":"historic","start":3971.05,"end":3971.65},{"text":"opportunity","start":3971.65,"end":3972.37},{"text":"to","start":3972.53,"end":3972.81},{"text":"support","start":3972.81,"end":3973.09},{"text":"and","start":3973.17,"end":3973.45},{"text":"to","start":3973.45,"end":3973.65},{"text":"advance","start":3973.65,"end":3974.13},{"text":"efforts","start":3974.13,"end":3974.61},{"text":"to","start":3974.61,"end":3974.81},{"text":"tax","start":3974.81,"end":3975.05},{"text":"the","start":3975.05,"end":3975.29},{"text":"wealthiest","start":3975.29,"end":3975.89},{"text":"could","start":3976.21,"end":3976.49},{"text":"not","start":3976.49,"end":3976.65},{"text":"be","start":3976.65,"end":3976.81},{"text":"realized.","start":3976.81,"end":3977.33}]},{"text":"Right.","start":3977.41,"end":3977.81,"topics":[],"words":[{"text":"Right.","start":3977.41,"end":3977.81}]},{"text":"Countries here agreed in the terms of reference to do two things.","start":3978.69,"end":3982.21,"topics":[],"words":[{"text":"Countries","start":3978.69,"end":3979.09},{"text":"here","start":3979.09,"end":3979.49},{"text":"agreed","start":3979.49,"end":3980.01},{"text":"in","start":3980.01,"end":3980.17},{"text":"the","start":3980.17,"end":3980.29},{"text":"terms","start":3980.29,"end":3980.45},{"text":"of","start":3980.45,"end":3980.65},{"text":"reference","start":3980.65,"end":3981.13},{"text":"to","start":3981.13,"end":3981.37},{"text":"do","start":3981.37,"end":3981.57},{"text":"two","start":3981.57,"end":3981.85},{"text":"things.","start":3981.85,"end":3982.21}]},{"text":"The first is to ensure the effective taxation of high net worth individuals.","start":3983.01,"end":3987.89,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"The","start":3983.01,"end":3983.33},{"text":"first","start":3983.33,"end":3983.61},{"text":"is","start":3983.61,"end":3983.93},{"text":"to","start":3983.93,"end":3984.25},{"text":"ensure","start":3984.25,"end":3984.61},{"text":"the","start":3984.61,"end":3984.89},{"text":"effective","start":3984.89,"end":3985.37},{"text":"taxation","start":3985.37,"end":3986.05},{"text":"of","start":3986.21,"end":3986.53},{"text":"high","start":3986.53,"end":3986.77},{"text":"net","start":3986.77,"end":3986.969},{"text":"worth","start":3986.969,"end":3987.21},{"text":"individuals.","start":3987.21,"end":3987.89}]},{"text":"And on this front, we feel the draft text is unfortunately inadequate.","start":3987.97,"end":3992.85,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"And","start":3987.97,"end":3988.25},{"text":"on","start":3988.25,"end":3988.41},{"text":"this","start":3988.41,"end":3988.65},{"text":"front,","start":3988.65,"end":3988.97},{"text":"we","start":3988.97,"end":3989.25},{"text":"feel","start":3989.25,"end":3989.49},{"text":"the","start":3989.49,"end":3989.69},{"text":"draft","start":3989.69,"end":3990.05},{"text":"text","start":3990.05,"end":3990.45},{"text":"is","start":3990.85,"end":3991.17},{"text":"unfortunately","start":3991.17,"end":3991.89},{"text":"inadequate.","start":3991.97,"end":3992.85}]}]},{"sentences":[{"text":"We agree with the Africa group that Article 6 is insufficient.","start":3993.01,"end":3997.59,"topics":[],"words":[{"text":"We","start":3993.01,"end":3993.29},{"text":"agree","start":3993.29,"end":3993.53},{"text":"with","start":3993.53,"end":3993.77},{"text":"the","start":3993.77,"end":3993.93},{"text":"Africa","start":3993.93,"end":3994.21},{"text":"group","start":3994.29,"end":3994.69},{"text":"that","start":3994.93,"end":3995.29},{"text":"Article","start":3995.29,"end":3995.65},{"text":"6","start":3995.81,"end":3996.21},{"text":"is","start":3996.63,"end":3996.79},{"text":"insufficient.","start":3996.79,"end":3997.59}]},{"text":"Its non committal language, its use of the word exploration actually in our view, represents a step backwards from the international consensus that's been emerging, such as at the Financing for Development Forum and in the G20.","start":3998.87,"end":4013.11,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Its","start":3998.87,"end":3999.23},{"text":"non","start":3999.23,"end":3999.51},{"text":"committal","start":3999.51,"end":4000.03},{"text":"language,","start":4000.03,"end":4000.43},{"text":"its","start":4000.43,"end":4000.67},{"text":"use","start":4000.67,"end":4000.87},{"text":"of","start":4000.87,"end":4001.03},{"text":"the","start":4001.03,"end":4001.11},{"text":"word","start":4001.11,"end":4001.31},{"text":"exploration","start":4001.31,"end":4001.99},{"text":"actually","start":4001.99,"end":4002.35},{"text":"in","start":4002.35,"end":4002.59},{"text":"our","start":4002.59,"end":4002.75},{"text":"view,","start":4002.75,"end":4002.95},{"text":"represents","start":4002.95,"end":4003.47},{"text":"a","start":4003.47,"end":4003.63},{"text":"step","start":4003.63,"end":4003.83},{"text":"backwards","start":4003.83,"end":4004.39},{"text":"from","start":4004.79,"end":4005.07},{"text":"the","start":4005.07,"end":4005.27},{"text":"international","start":4005.27,"end":4005.59},{"text":"consensus","start":4006.31,"end":4007.03},{"text":"that's","start":4007.03,"end":4007.35},{"text":"been","start":4007.35,"end":4007.47},{"text":"emerging,","start":4007.47,"end":4008.07},{"text":"such","start":4009.19,"end":4009.51},{"text":"as","start":4009.51,"end":4009.83},{"text":"at","start":4009.99,"end":4010.31},{"text":"the","start":4010.31,"end":4010.51},{"text":"Financing","start":4010.51,"end":4010.91},{"text":"for","start":4010.91,"end":4011.07},{"text":"Development","start":4011.07,"end":4011.35},{"text":"Forum","start":4011.51,"end":4011.99},{"text":"and","start":4011.99,"end":4012.269},{"text":"in","start":4012.269,"end":4012.47},{"text":"the","start":4012.47,"end":4012.589},{"text":"G20.","start":4012.589,"end":4013.11}]},{"text":"So what the framework should do is really lay a clear groundwork for meaningful coordination.","start":4013.99,"end":4019.27,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"So","start":4013.99,"end":4014.23},{"text":"what","start":4014.23,"end":4014.35},{"text":"the","start":4014.35,"end":4014.51},{"text":"framework","start":4014.51,"end":4015.03},{"text":"should","start":4015.11,"end":4015.43},{"text":"do","start":4015.43,"end":4015.67},{"text":"is","start":4015.67,"end":4015.95},{"text":"really","start":4015.95,"end":4016.27},{"text":"lay","start":4016.27,"end":4016.63},{"text":"a","start":4016.63,"end":4016.87},{"text":"clear","start":4016.87,"end":4017.19},{"text":"groundwork","start":4017.19,"end":4017.95},{"text":"for","start":4017.95,"end":4018.23},{"text":"meaningful","start":4018.23,"end":4018.71},{"text":"coordination.","start":4018.71,"end":4019.27}]},{"text":"And that requires more than mere exploration.","start":4019.67,"end":4022.15,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"And","start":4019.67,"end":4019.95},{"text":"that","start":4019.95,"end":4020.11},{"text":"requires","start":4020.11,"end":4020.63},{"text":"more","start":4020.63,"end":4020.87},{"text":"than","start":4020.87,"end":4021.11},{"text":"mere","start":4021.11,"end":4021.43},{"text":"exploration.","start":4021.43,"end":4022.15}]},{"text":"We agree it means committing parties to adopt coordinated approaches and it means articulating specific Measures like a global asset registry by reference if necessary, and a minimum level of tax applicable to the world's wealthiest, which could be elaborated on at a conference of parties.","start":4022.78,"end":4041.66,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."},{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"We","start":4022.78,"end":4022.9},{"text":"agree","start":4022.9,"end":4023.1},{"text":"it","start":4023.1,"end":4023.34},{"text":"means","start":4023.34,"end":4023.62},{"text":"committing","start":4023.62,"end":4024.26},{"text":"parties","start":4024.26,"end":4024.66},{"text":"to","start":4024.66,"end":4024.9},{"text":"adopt","start":4024.9,"end":4025.38},{"text":"coordinated","start":4025.38,"end":4026.1},{"text":"approaches","start":4026.1,"end":4026.7},{"text":"and","start":4027.26,"end":4027.66},{"text":"it","start":4027.66,"end":4027.94},{"text":"means","start":4027.94,"end":4028.22},{"text":"articulating","start":4028.3,"end":4029.26},{"text":"specific","start":4029.26,"end":4029.86},{"text":"Measures","start":4029.86,"end":4030.38},{"text":"like","start":4030.86,"end":4031.14},{"text":"a","start":4031.14,"end":4031.3},{"text":"global","start":4031.3,"end":4031.54},{"text":"asset","start":4031.54,"end":4032.02},{"text":"registry","start":4032.02,"end":4032.54},{"text":"by","start":4032.54,"end":4032.78},{"text":"reference","start":4032.78,"end":4033.26},{"text":"if","start":4033.26,"end":4033.46},{"text":"necessary,","start":4033.46,"end":4034.06},{"text":"and","start":4034.7,"end":4034.98},{"text":"a","start":4034.98,"end":4035.14},{"text":"minimum","start":4035.14,"end":4035.58},{"text":"level","start":4035.58,"end":4035.86},{"text":"of","start":4035.86,"end":4036.14},{"text":"tax","start":4036.14,"end":4036.46},{"text":"applicable","start":4036.46,"end":4037.02},{"text":"to","start":4037.02,"end":4037.18},{"text":"the","start":4037.18,"end":4037.3},{"text":"world's","start":4037.3,"end":4037.62},{"text":"wealthiest,","start":4037.62,"end":4038.22},{"text":"which","start":4038.38,"end":4038.699},{"text":"could","start":4038.699,"end":4038.94},{"text":"be","start":4038.94,"end":4039.22},{"text":"elaborated","start":4039.22,"end":4039.98},{"text":"on","start":4039.98,"end":4040.26},{"text":"at","start":4040.26,"end":4040.5},{"text":"a","start":4040.5,"end":4040.62},{"text":"conference","start":4040.62,"end":4040.98},{"text":"of","start":4040.98,"end":4041.18},{"text":"parties.","start":4041.18,"end":4041.66}]}]},{"sentences":[{"text":"The second topic the terms of reference commits to is addressing avoidance and evasion by high net worth individuals.","start":4042.86,"end":4050.31,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"The","start":4042.86,"end":4043.22},{"text":"second","start":4043.22,"end":4043.58},{"text":"topic","start":4043.66,"end":4044.22},{"text":"the","start":4044.38,"end":4044.66},{"text":"terms","start":4044.66,"end":4044.86},{"text":"of","start":4044.86,"end":4045.06},{"text":"reference","start":4045.06,"end":4045.54},{"text":"commits","start":4045.54,"end":4045.98},{"text":"to","start":4045.98,"end":4046.22},{"text":"is","start":4046.22,"end":4046.46},{"text":"addressing","start":4046.46,"end":4047.1},{"text":"avoidance","start":4047.1,"end":4047.82},{"text":"and","start":4047.99,"end":4048.15},{"text":"evasion","start":4048.15,"end":4048.75},{"text":"by","start":4048.75,"end":4048.99},{"text":"high","start":4048.99,"end":4049.19},{"text":"net","start":4049.19,"end":4049.39},{"text":"worth","start":4049.39,"end":4049.63},{"text":"individuals.","start":4049.63,"end":4050.31}]},{"text":"Here also the language falls short, calling without specificity for measures, structures and techniques, when there are in fact a range of concrete, well established approaches that could be reflected in the text, perhaps by reference again, such as a global asset registry, a public beneficial ownership registry, automatic exchange of information and so on.","start":4050.31,"end":4072.23,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"Here","start":4050.31,"end":4050.67},{"text":"also","start":4050.67,"end":4051.03},{"text":"the","start":4051.03,"end":4051.31},{"text":"language","start":4051.31,"end":4051.75},{"text":"falls","start":4051.75,"end":4052.19},{"text":"short,","start":4052.19,"end":4052.47},{"text":"calling","start":4052.95,"end":4053.43},{"text":"without","start":4053.43,"end":4053.71},{"text":"specificity","start":4053.71,"end":4054.55},{"text":"for","start":4054.55,"end":4054.79},{"text":"measures,","start":4054.79,"end":4055.23},{"text":"structures","start":4055.23,"end":4055.71},{"text":"and","start":4055.71,"end":4055.99},{"text":"techniques,","start":4055.99,"end":4056.71},{"text":"when","start":4057.59,"end":4057.87},{"text":"there","start":4057.87,"end":4058.03},{"text":"are","start":4058.03,"end":4058.19},{"text":"in","start":4058.19,"end":4058.35},{"text":"fact","start":4058.35,"end":4058.55},{"text":"a","start":4058.55,"end":4058.75},{"text":"range","start":4058.75,"end":4058.99},{"text":"of","start":4058.99,"end":4059.27},{"text":"concrete,","start":4059.35,"end":4060.23},{"text":"well","start":4060.31,"end":4060.67},{"text":"established","start":4060.67,"end":4061.27},{"text":"approaches","start":4061.27,"end":4061.79},{"text":"that","start":4061.79,"end":4061.99},{"text":"could","start":4061.99,"end":4062.19},{"text":"be","start":4062.19,"end":4062.35},{"text":"reflected","start":4062.35,"end":4062.83},{"text":"in","start":4062.83,"end":4062.95},{"text":"the","start":4062.95,"end":4063.11},{"text":"text,","start":4063.11,"end":4063.51},{"text":"perhaps","start":4064.15,"end":4064.59},{"text":"by","start":4064.59,"end":4064.75},{"text":"reference","start":4064.75,"end":4065.19},{"text":"again,","start":4065.19,"end":4065.51},{"text":"such","start":4065.99,"end":4066.27},{"text":"as","start":4066.27,"end":4066.43},{"text":"a","start":4066.43,"end":4066.59},{"text":"global","start":4066.59,"end":4066.83},{"text":"asset","start":4066.83,"end":4067.27},{"text":"registry,","start":4067.27,"end":4067.91},{"text":"a","start":4067.91,"end":4068.19},{"text":"public","start":4068.19,"end":4068.43},{"text":"beneficial","start":4068.43,"end":4068.99},{"text":"ownership","start":4068.99,"end":4069.47},{"text":"registry,","start":4069.47,"end":4069.99},{"text":"automatic","start":4069.99,"end":4070.47},{"text":"exchange","start":4070.47,"end":4070.91},{"text":"of","start":4070.91,"end":4071.07},{"text":"information","start":4071.07,"end":4071.35},{"text":"and","start":4071.43,"end":4071.71},{"text":"so","start":4071.71,"end":4071.91},{"text":"on.","start":4071.91,"end":4072.23}]},{"text":"And these solutions, they're critical to addressing evasion and avoidance and also to ensuring coordination for effective taxation.","start":4072.63,"end":4080.88,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"And","start":4072.63,"end":4072.91},{"text":"these","start":4072.91,"end":4073.11},{"text":"solutions,","start":4073.11,"end":4073.55},{"text":"they're","start":4073.55,"end":4073.95},{"text":"critical","start":4073.95,"end":4074.35},{"text":"to","start":4074.35,"end":4074.71},{"text":"addressing","start":4075.12,"end":4075.56},{"text":"evasion","start":4075.56,"end":4076.04},{"text":"and","start":4076.04,"end":4076.2},{"text":"avoidance","start":4076.2,"end":4076.8},{"text":"and","start":4076.96,"end":4077.28},{"text":"also","start":4077.28,"end":4077.6},{"text":"to","start":4077.6,"end":4077.92},{"text":"ensuring","start":4077.92,"end":4078.4},{"text":"coordination","start":4078.4,"end":4079.04},{"text":"for","start":4079.28,"end":4079.68},{"text":"effective","start":4079.68,"end":4080.24},{"text":"taxation.","start":4080.24,"end":4080.88}]},{"text":"And they should be in the Framework Convention.","start":4081.68,"end":4084.16,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"And","start":4081.68,"end":4081.96},{"text":"they","start":4081.96,"end":4082.2},{"text":"should","start":4082.2,"end":4082.56},{"text":"be","start":4082.56,"end":4082.88},{"text":"in","start":4082.88,"end":4083.08},{"text":"the","start":4083.08,"end":4083.2},{"text":"Framework","start":4083.2,"end":4083.6},{"text":"Convention.","start":4083.6,"end":4084.16}]},{"text":"So that we believe is key to tackling the inequality crisis.","start":4084.64,"end":4088.4,"topics":[],"words":[{"text":"So","start":4084.64,"end":4084.88},{"text":"that","start":4084.88,"end":4085.12},{"text":"we","start":4085.28,"end":4085.56},{"text":"believe","start":4085.56,"end":4085.76},{"text":"is","start":4085.76,"end":4086},{"text":"key","start":4086,"end":4086.32},{"text":"to","start":4086.32,"end":4086.68},{"text":"tackling","start":4086.68,"end":4087.12},{"text":"the","start":4087.12,"end":4087.28},{"text":"inequality","start":4087.28,"end":4087.84},{"text":"crisis.","start":4087.84,"end":4088.4}]}]}],"speaker":{"name":"Rebecca Riddell","affiliation":"Oxfam","affiliation_full":"Oxfam","group":null,"function":null}},{"statement_number":55,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":4088.4,"end":4089.36,"topics":[],"words":[{"text":"Thank","start":4088.4,"end":4088.72},{"text":"you","start":4088.72,"end":4088.84},{"text":"very","start":4088.84,"end":4089.04},{"text":"much.","start":4089.04,"end":4089.36}]},{"text":"Thank you.","start":4091.12,"end":4091.6,"topics":[],"words":[{"text":"Thank","start":4091.12,"end":4091.44},{"text":"you.","start":4091.44,"end":4091.6}]},{"text":"Osfam.","start":4091.6,"end":4092.24,"topics":[],"words":[{"text":"Osfam.","start":4091.6,"end":4092.24}]},{"text":"We have stakeholder one, that's apmdd.","start":4092.24,"end":4096.08,"topics":[],"words":[{"text":"We","start":4092.24,"end":4092.44},{"text":"have","start":4092.44,"end":4092.72},{"text":"stakeholder","start":4093.28,"end":4093.92},{"text":"one,","start":4093.92,"end":4094.12},{"text":"that's","start":4094.12,"end":4094.48},{"text":"apmdd.","start":4094.48,"end":4096.08}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":56,"paragraphs":[{"sentences":[{"text":"Thank you. Chair.","start":4099.6,"end":4100.48,"topics":[],"words":[{"text":"Thank","start":4099.6,"end":4099.96},{"text":"you.","start":4099.96,"end":4100.16},{"text":"Chair.","start":4100.16,"end":4100.48}]},{"text":"I am Aida Jean Manipuan representing the Asian People's Movement on Debt and Development and the part of the Global alliance for Tax justice delegation.","start":4101.84,"end":4111.2,"topics":[],"words":[{"text":"I","start":4101.84,"end":4101.96},{"text":"am","start":4101.96,"end":4102.12},{"text":"Aida","start":4102.12,"end":4102.56},{"text":"Jean","start":4102.56,"end":4102.76},{"text":"Manipuan","start":4102.76,"end":4103.44},{"text":"representing","start":4103.44,"end":4104.04},{"text":"the","start":4104.04,"end":4104.24},{"text":"Asian","start":4104.24,"end":4104.76},{"text":"People's","start":4104.76,"end":4105.32},{"text":"Movement","start":4105.32,"end":4105.84},{"text":"on","start":4105.84,"end":4106.16},{"text":"Debt","start":4106.16,"end":4106.52},{"text":"and","start":4106.52,"end":4106.8},{"text":"Development","start":4106.8,"end":4107.12},{"text":"and","start":4107.36,"end":4107.64},{"text":"the","start":4107.64,"end":4107.8},{"text":"part","start":4107.8,"end":4108},{"text":"of","start":4108,"end":4108.2},{"text":"the","start":4108.2,"end":4108.36},{"text":"Global","start":4108.36,"end":4108.64},{"text":"alliance","start":4108.72,"end":4109.28},{"text":"for","start":4109.28,"end":4109.52},{"text":"Tax","start":4109.52,"end":4109.84},{"text":"justice","start":4109.84,"end":4110.48},{"text":"delegation.","start":4110.48,"end":4111.2}]},{"text":"Taxing high net worth individuals fairly and effectively is an urgent and necessary measure to reduce inequalities, address the climate crisis and deliver sustainable development.","start":4112.72,"end":4124.4,"topics":[],"words":[{"text":"Taxing","start":4112.72,"end":4113.32},{"text":"high","start":4113.32,"end":4113.56},{"text":"net","start":4113.56,"end":4113.84},{"text":"worth","start":4113.84,"end":4114.12},{"text":"individuals","start":4114.12,"end":4114.84},{"text":"fairly","start":4114.84,"end":4115.44},{"text":"and","start":4115.52,"end":4115.84},{"text":"effectively","start":4115.84,"end":4116.4},{"text":"is","start":4116.4,"end":4116.68},{"text":"an","start":4116.68,"end":4116.88},{"text":"urgent","start":4116.88,"end":4117.28},{"text":"and","start":4117.28,"end":4117.52},{"text":"necessary","start":4117.52,"end":4118.12},{"text":"measure","start":4118.12,"end":4118.64},{"text":"to","start":4118.88,"end":4119.16},{"text":"reduce","start":4119.16,"end":4119.52},{"text":"inequalities,","start":4119.52,"end":4120.32},{"text":"address","start":4120.88,"end":4121.28},{"text":"the","start":4121.36,"end":4121.64},{"text":"climate","start":4121.64,"end":4122},{"text":"crisis","start":4122,"end":4122.52},{"text":"and","start":4122.52,"end":4122.72},{"text":"deliver","start":4122.72,"end":4123.04},{"text":"sustainable","start":4123.28,"end":4124},{"text":"development.","start":4124,"end":4124.4}]},{"text":"The imperative is understood and urgently asked for for by many sectors of society across the world.","start":4124.96,"end":4131.149,"topics":[],"words":[{"text":"The","start":4124.96,"end":4125.28},{"text":"imperative","start":4125.28,"end":4125.88},{"text":"is","start":4125.88,"end":4126.2},{"text":"understood","start":4126.2,"end":4126.8},{"text":"and","start":4126.8,"end":4127.08},{"text":"urgently","start":4127.08,"end":4127.8},{"text":"asked","start":4127.8,"end":4128.08},{"text":"for","start":4128.08,"end":4128.2},{"text":"for","start":4128.349,"end":4128.509},{"text":"by","start":4128.509,"end":4128.749},{"text":"many","start":4128.749,"end":4129.029},{"text":"sectors","start":4129.029,"end":4129.509},{"text":"of","start":4129.509,"end":4129.709},{"text":"society","start":4129.709,"end":4130.229},{"text":"across","start":4130.229,"end":4130.589},{"text":"the","start":4130.589,"end":4130.869},{"text":"world.","start":4130.869,"end":4131.149}]}]},{"sentences":[{"text":"In Pakistan just last week the Federal Constitutional Court upheld the validity of its Super Tax, dismissing all petitions, I believe more than 2,000 legal challenges dismissing all these legal challenges to uphold the policy.","start":4131.549,"end":4148.909,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"In","start":4131.549,"end":4131.829},{"text":"Pakistan","start":4131.829,"end":4132.349},{"text":"just","start":4132.429,"end":4132.789},{"text":"last","start":4132.789,"end":4133.069},{"text":"week","start":4133.069,"end":4133.309},{"text":"the","start":4133.309,"end":4133.509},{"text":"Federal","start":4133.509,"end":4133.789},{"text":"Constitutional","start":4133.949,"end":4134.829},{"text":"Court","start":4134.829,"end":4135.149},{"text":"upheld","start":4135.629,"end":4136.269},{"text":"the","start":4136.269,"end":4136.469},{"text":"validity","start":4136.469,"end":4136.989},{"text":"of","start":4136.989,"end":4137.229},{"text":"its","start":4137.229,"end":4137.469},{"text":"Super","start":4137.469,"end":4137.789},{"text":"Tax,","start":4137.789,"end":4138.189},{"text":"dismissing","start":4138.269,"end":4138.989},{"text":"all","start":4138.989,"end":4139.269},{"text":"petitions,","start":4139.269,"end":4139.869},{"text":"I","start":4140.349,"end":4140.629},{"text":"believe","start":4140.629,"end":4140.909},{"text":"more","start":4140.989,"end":4141.269},{"text":"than","start":4141.269,"end":4141.549},{"text":"2,000","start":4141.709,"end":4142.269},{"text":"legal","start":4142.509,"end":4143.069},{"text":"challenges","start":4143.309,"end":4144.109},{"text":"dismissing","start":4145.069,"end":4145.749},{"text":"all","start":4145.749,"end":4145.909},{"text":"these","start":4145.909,"end":4146.189},{"text":"legal","start":4146.669,"end":4147.229},{"text":"challenges","start":4147.309,"end":4147.869},{"text":"to","start":4147.869,"end":4148.069},{"text":"uphold","start":4148.069,"end":4148.429},{"text":"the","start":4148.429,"end":4148.629},{"text":"policy.","start":4148.629,"end":4148.909}]},{"text":"It is estimated to result in 310 billion Pakistani rupees yearly in revenues, and that's nearly 1 billion.","start":4149.789,"end":4159.229,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"It","start":4149.789,"end":4150.109},{"text":"is","start":4150.109,"end":4150.429},{"text":"estimated","start":4150.589,"end":4151.389},{"text":"to","start":4151.389,"end":4151.629},{"text":"result","start":4151.629,"end":4151.949},{"text":"in","start":4152.189,"end":4152.549},{"text":"310","start":4152.549,"end":4154.349},{"text":"billion","start":4154.349,"end":4154.749},{"text":"Pakistani","start":4154.909,"end":4155.709},{"text":"rupees","start":4155.709,"end":4156.269},{"text":"yearly","start":4156.269,"end":4156.869},{"text":"in","start":4156.869,"end":4157.149},{"text":"revenues,","start":4157.149,"end":4157.709},{"text":"and","start":4157.709,"end":4157.989},{"text":"that's","start":4157.989,"end":4158.229},{"text":"nearly","start":4158.229,"end":4158.629},{"text":"1","start":4158.629,"end":4158.909},{"text":"billion.","start":4158.909,"end":4159.229}]}]},{"sentences":[{"text":"Think about what this can do for a people and country that every year deals with some of the harshest impacts of climate change.","start":4161.7,"end":4168.5,"topics":[],"words":[{"text":"Think","start":4161.7,"end":4161.82},{"text":"about","start":4161.82,"end":4162.06},{"text":"what","start":4162.06,"end":4162.3},{"text":"this","start":4162.3,"end":4162.5},{"text":"can","start":4162.5,"end":4162.7},{"text":"do","start":4162.7,"end":4162.9},{"text":"for","start":4162.9,"end":4163.1},{"text":"a","start":4163.1,"end":4163.26},{"text":"people","start":4163.26,"end":4163.5},{"text":"and","start":4163.5,"end":4163.78},{"text":"country","start":4163.78,"end":4164.1},{"text":"that","start":4164.1,"end":4164.42},{"text":"every","start":4164.42,"end":4164.7},{"text":"year","start":4164.7,"end":4165.06},{"text":"deals","start":4165.38,"end":4165.82},{"text":"with","start":4165.82,"end":4166.02},{"text":"some","start":4166.02,"end":4166.22},{"text":"of","start":4166.22,"end":4166.34},{"text":"the","start":4166.34,"end":4166.46},{"text":"harshest","start":4166.46,"end":4166.98},{"text":"impacts","start":4166.98,"end":4167.54},{"text":"of","start":4167.54,"end":4167.74},{"text":"climate","start":4167.74,"end":4168.1},{"text":"change.","start":4168.1,"end":4168.5}]},{"text":"And in the face of austerity measures and other conditionalities that have come with external debt servicing.","start":4169.14,"end":4175.779,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"And","start":4169.14,"end":4169.46},{"text":"in","start":4169.46,"end":4169.66},{"text":"the","start":4169.66,"end":4169.82},{"text":"face","start":4169.82,"end":4170.02},{"text":"of","start":4170.02,"end":4170.22},{"text":"austerity","start":4170.22,"end":4170.86},{"text":"measures","start":4170.86,"end":4171.34},{"text":"and","start":4171.34,"end":4171.58},{"text":"other","start":4171.58,"end":4171.82},{"text":"conditionalities","start":4171.82,"end":4172.78},{"text":"that","start":4172.78,"end":4173.02},{"text":"have","start":4173.02,"end":4173.22},{"text":"come","start":4173.22,"end":4173.42},{"text":"with","start":4173.42,"end":4173.66},{"text":"external","start":4173.66,"end":4174.26},{"text":"debt","start":4174.26,"end":4174.66},{"text":"servicing.","start":4175.06,"end":4175.779}]},{"text":"This is legal victory for the Super Tax and it sends a clear message.","start":4175.94,"end":4180.22,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"This","start":4175.94,"end":4176.22},{"text":"is","start":4176.22,"end":4176.42},{"text":"legal","start":4176.42,"end":4176.9},{"text":"victory","start":4176.9,"end":4177.34},{"text":"for","start":4177.34,"end":4177.58},{"text":"the","start":4177.58,"end":4177.74},{"text":"Super","start":4177.74,"end":4178.02},{"text":"Tax","start":4178.1,"end":4178.5},{"text":"and","start":4178.5,"end":4178.78},{"text":"it","start":4178.78,"end":4178.94},{"text":"sends","start":4178.94,"end":4179.22},{"text":"a","start":4179.22,"end":4179.42},{"text":"clear","start":4179.42,"end":4179.7},{"text":"message.","start":4179.7,"end":4180.22}]},{"text":"Progressive taxation is a human rights necessity and taxing high net worth individuals is part of the urgent measures necessary for the survival of people and the planet.","start":4180.22,"end":4191.33,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Progressive","start":4180.22,"end":4180.78},{"text":"taxation","start":4180.78,"end":4181.34},{"text":"is","start":4181.34,"end":4181.58},{"text":"a","start":4181.58,"end":4181.74},{"text":"human","start":4181.74,"end":4181.98},{"text":"rights","start":4181.98,"end":4182.3},{"text":"necessity","start":4182.3,"end":4183.06},{"text":"and","start":4183.46,"end":4183.74},{"text":"taxing","start":4183.74,"end":4184.26},{"text":"high","start":4184.26,"end":4184.5},{"text":"net","start":4184.5,"end":4184.7},{"text":"worth","start":4184.7,"end":4185.02},{"text":"individuals","start":4185.02,"end":4185.62},{"text":"is","start":4185.62,"end":4185.94},{"text":"part","start":4186.21,"end":4186.45},{"text":"of","start":4186.53,"end":4186.81},{"text":"the","start":4186.81,"end":4186.97},{"text":"urgent","start":4186.97,"end":4187.41},{"text":"measures","start":4187.41,"end":4187.89},{"text":"necessary","start":4187.89,"end":4188.65},{"text":"for","start":4188.65,"end":4188.89},{"text":"the","start":4188.89,"end":4189.09},{"text":"survival","start":4189.09,"end":4189.61},{"text":"of","start":4189.61,"end":4189.89},{"text":"people","start":4189.89,"end":4190.21},{"text":"and","start":4190.29,"end":4190.61},{"text":"the","start":4190.61,"end":4190.81},{"text":"planet.","start":4190.81,"end":4191.33}]},{"text":"Consider the environmental and carbon footprints of the world's super rich.","start":4191.65,"end":4195.89,"topics":[],"words":[{"text":"Consider","start":4191.65,"end":4192.05},{"text":"the","start":4192.13,"end":4192.45},{"text":"environmental","start":4192.45,"end":4193.29},{"text":"and","start":4193.29,"end":4193.49},{"text":"carbon","start":4193.49,"end":4193.93},{"text":"footprints","start":4193.93,"end":4194.57},{"text":"of","start":4194.57,"end":4194.73},{"text":"the","start":4194.73,"end":4194.89},{"text":"world's","start":4194.89,"end":4195.21},{"text":"super","start":4195.21,"end":4195.45},{"text":"rich.","start":4195.45,"end":4195.89}]}]},{"sentences":[{"text":"The richest 10% people are responsible for up to 67% of global environmental damage, while the bottom 50% contribute almost nothing to this crisis.","start":4196.29,"end":4208.93,"topics":[],"words":[{"text":"The","start":4196.29,"end":4196.57},{"text":"richest","start":4196.57,"end":4197.05},{"text":"10%","start":4197.05,"end":4197.73},{"text":"people","start":4197.81,"end":4198.21},{"text":"are","start":4198.21,"end":4198.53},{"text":"responsible","start":4198.53,"end":4199.21},{"text":"for","start":4199.21,"end":4199.49},{"text":"up","start":4199.49,"end":4199.73},{"text":"to","start":4199.73,"end":4199.97},{"text":"67%","start":4199.97,"end":4201.17},{"text":"of","start":4201.17,"end":4201.53},{"text":"global","start":4201.53,"end":4201.89},{"text":"environmental","start":4202.13,"end":4203.09},{"text":"damage,","start":4203.09,"end":4203.65},{"text":"while","start":4204.37,"end":4204.69},{"text":"the","start":4204.69,"end":4204.89},{"text":"bottom","start":4204.89,"end":4205.33},{"text":"50%","start":4205.33,"end":4206.13},{"text":"contribute","start":4206.29,"end":4207.01},{"text":"almost","start":4207.01,"end":4207.41},{"text":"nothing","start":4207.41,"end":4207.89},{"text":"to","start":4207.89,"end":4208.09},{"text":"this","start":4208.09,"end":4208.29},{"text":"crisis.","start":4208.29,"end":4208.93}]},{"text":"By damage we mean carbon emissions, biodiversity loss and overuse of resources.","start":4209.09,"end":4213.97,"topics":[],"words":[{"text":"By","start":4209.09,"end":4209.41},{"text":"damage","start":4209.41,"end":4209.89},{"text":"we","start":4209.89,"end":4210.17},{"text":"mean","start":4210.17,"end":4210.37},{"text":"carbon","start":4210.37,"end":4210.81},{"text":"emissions,","start":4210.81,"end":4211.41},{"text":"biodiversity","start":4211.41,"end":4212.45},{"text":"loss","start":4212.45,"end":4212.81},{"text":"and","start":4212.81,"end":4213.09},{"text":"overuse","start":4213.09,"end":4213.61},{"text":"of","start":4213.61,"end":4213.77},{"text":"resources.","start":4213.77,"end":4213.97}]},{"text":"Resources.","start":4214.04,"end":4214.6,"topics":[],"words":[{"text":"Resources.","start":4214.04,"end":4214.6}]},{"text":"We already know that environmental and climate crises are said to be the defining existential crisis of our times and are tightly linked to overconsumption, unsustainable production and resource extraction, which in turn are also a result of an equal distribution of wealth and income, consumption based environmental and carbon footprint are distributed unevenly across the world, rooted in inequalities between countries as well as within countries.","start":4215,"end":4248.17,"topics":[],"words":[{"text":"We","start":4215,"end":4215.36},{"text":"already","start":4215.36,"end":4215.72},{"text":"know","start":4215.96,"end":4216.36},{"text":"that","start":4216.6,"end":4216.96},{"text":"environmental","start":4216.96,"end":4217.84},{"text":"and","start":4217.84,"end":4218.08},{"text":"climate","start":4218.08,"end":4218.6},{"text":"crises","start":4218.6,"end":4219.08},{"text":"are","start":4219.56,"end":4219.88},{"text":"said","start":4219.88,"end":4220.12},{"text":"to","start":4220.12,"end":4220.28},{"text":"be","start":4220.28,"end":4220.4},{"text":"the","start":4220.4,"end":4220.6},{"text":"defining","start":4220.6,"end":4221.2},{"text":"existential","start":4221.2,"end":4221.88},{"text":"crisis","start":4222.04,"end":4222.68},{"text":"of","start":4222.68,"end":4222.88},{"text":"our","start":4222.88,"end":4223.12},{"text":"times","start":4223.12,"end":4223.48},{"text":"and","start":4223.88,"end":4224.2},{"text":"are","start":4224.2,"end":4224.44},{"text":"tightly","start":4224.44,"end":4224.92},{"text":"linked","start":4224.92,"end":4225.4},{"text":"to","start":4225.48,"end":4225.76},{"text":"overconsumption,","start":4225.76,"end":4226.84},{"text":"unsustainable","start":4227.64,"end":4228.64},{"text":"production","start":4228.64,"end":4229.2},{"text":"and","start":4229.2,"end":4229.4},{"text":"resource","start":4229.4,"end":4229.919},{"text":"extraction,","start":4229.919,"end":4230.68},{"text":"which","start":4230.92,"end":4231.28},{"text":"in","start":4231.28,"end":4231.52},{"text":"turn","start":4231.52,"end":4231.72},{"text":"are","start":4231.72,"end":4231.96},{"text":"also","start":4231.96,"end":4232.24},{"text":"a","start":4232.24,"end":4232.48},{"text":"result","start":4232.48,"end":4232.76},{"text":"of","start":4232.76,"end":4233.08},{"text":"an","start":4233.08,"end":4233.32},{"text":"equal","start":4233.32,"end":4233.76},{"text":"distribution","start":4233.76,"end":4234.52},{"text":"of","start":4234.84,"end":4235.2},{"text":"wealth","start":4235.2,"end":4235.56},{"text":"and","start":4235.56,"end":4235.84},{"text":"income,","start":4235.84,"end":4236.44},{"text":"consumption","start":4236.84,"end":4237.56},{"text":"based","start":4237.56,"end":4237.88},{"text":"environmental","start":4237.88,"end":4238.76},{"text":"and","start":4238.76,"end":4239},{"text":"carbon","start":4239,"end":4239.36},{"text":"footprint","start":4239.36,"end":4239.86},{"text":"are","start":4240.89,"end":4241.05},{"text":"distributed","start":4241.05,"end":4241.81},{"text":"unevenly","start":4241.81,"end":4242.65},{"text":"across","start":4242.65,"end":4242.97},{"text":"the","start":4242.97,"end":4243.29},{"text":"world,","start":4243.29,"end":4243.61},{"text":"rooted","start":4243.93,"end":4244.45},{"text":"in","start":4244.45,"end":4244.65},{"text":"inequalities","start":4244.65,"end":4245.37},{"text":"between","start":4245.45,"end":4245.85},{"text":"countries","start":4245.93,"end":4246.33},{"text":"as","start":4246.57,"end":4246.89},{"text":"well","start":4246.89,"end":4247.09},{"text":"as","start":4247.09,"end":4247.29},{"text":"within","start":4247.29,"end":4247.61},{"text":"countries.","start":4247.77,"end":4248.17}]},{"text":"A study shows that even within affluent nations such as the U.S. the richest 10% had environmental footprints much larger than the bottom 10% combined.","start":4248.73,"end":4259.93,"topics":[],"words":[{"text":"A","start":4248.73,"end":4249.01},{"text":"study","start":4249.01,"end":4249.29},{"text":"shows","start":4249.37,"end":4249.81},{"text":"that","start":4249.81,"end":4250.01},{"text":"even","start":4250.01,"end":4250.29},{"text":"within","start":4250.29,"end":4250.65},{"text":"affluent","start":4250.65,"end":4251.37},{"text":"nations","start":4251.37,"end":4251.89},{"text":"such","start":4251.89,"end":4252.09},{"text":"as","start":4252.09,"end":4252.29},{"text":"the","start":4252.29,"end":4252.49},{"text":"U.S.","start":4252.49,"end":4252.94},{"text":"the","start":4253.04,"end":4253.49},{"text":"richest","start":4253.49,"end":4254.01},{"text":"10%","start":4254.01,"end":4254.65},{"text":"had","start":4254.65,"end":4255.01},{"text":"environmental","start":4255.01,"end":4255.929},{"text":"footprints","start":4255.929,"end":4256.81},{"text":"much","start":4256.89,"end":4257.25},{"text":"larger","start":4257.25,"end":4257.77},{"text":"than","start":4257.77,"end":4258.01},{"text":"the","start":4258.01,"end":4258.21},{"text":"bottom","start":4258.21,"end":4258.69},{"text":"10%","start":4258.69,"end":4259.29},{"text":"combined.","start":4259.37,"end":4259.93}]}]},{"sentences":[{"text":"By contrast, for some countries like Burundi, the country's top 10% reaches people showed environmental footprints that stayed within the limits of what the scientific community commonly defines as planetary boundary transgressions.","start":4260.33,"end":4278.05,"topics":[],"words":[{"text":"By","start":4260.33,"end":4260.65},{"text":"contrast,","start":4260.65,"end":4261.29},{"text":"for","start":4261.29,"end":4261.65},{"text":"some","start":4261.65,"end":4261.97},{"text":"countries","start":4261.97,"end":4262.33},{"text":"like","start":4262.73,"end":4263.05},{"text":"Burundi,","start":4263.05,"end":4263.93},{"text":"the","start":4264.09,"end":4264.37},{"text":"country's","start":4264.37,"end":4264.85},{"text":"top","start":4264.85,"end":4265.09},{"text":"10%","start":4265.09,"end":4265.69},{"text":"reaches","start":4265.69,"end":4266.33},{"text":"people","start":4266.53,"end":4266.73},{"text":"showed","start":4266.73,"end":4267.17},{"text":"environmental","start":4267.17,"end":4268.09},{"text":"footprints","start":4268.09,"end":4269.01},{"text":"that","start":4269.25,"end":4269.61},{"text":"stayed","start":4269.61,"end":4270.21},{"text":"within","start":4270.21,"end":4270.61},{"text":"the","start":4270.69,"end":4271.01},{"text":"limits","start":4271.01,"end":4271.57},{"text":"of","start":4271.89,"end":4272.17},{"text":"what","start":4272.17,"end":4272.37},{"text":"the","start":4272.37,"end":4272.61},{"text":"scientific","start":4272.61,"end":4273.25},{"text":"community","start":4273.41,"end":4273.81},{"text":"commonly","start":4273.97,"end":4274.65},{"text":"defines","start":4274.65,"end":4275.17},{"text":"as","start":4275.33,"end":4275.73},{"text":"planetary","start":4275.73,"end":4276.45},{"text":"boundary","start":4276.45,"end":4277.09},{"text":"transgressions.","start":4277.09,"end":4278.05}]},{"text":"Therefore, at least three points that we emphasize need to be considered in the UN Tax Convention.","start":4278.37,"end":4284.85,"topics":[],"words":[{"text":"Therefore,","start":4278.37,"end":4278.89},{"text":"at","start":4278.89,"end":4279.13},{"text":"least","start":4279.13,"end":4279.33},{"text":"three","start":4279.33,"end":4279.65},{"text":"points","start":4279.65,"end":4280.05},{"text":"that","start":4280.77,"end":4281.05},{"text":"we","start":4281.05,"end":4281.25},{"text":"emphasize","start":4281.25,"end":4281.89},{"text":"need","start":4281.89,"end":4282.21},{"text":"to","start":4282.21,"end":4282.409},{"text":"be","start":4282.409,"end":4282.61},{"text":"considered","start":4282.61,"end":4283.17},{"text":"in","start":4283.17,"end":4283.33},{"text":"the","start":4283.33,"end":4283.49},{"text":"UN","start":4283.49,"end":4283.77},{"text":"Tax","start":4283.77,"end":4284.13},{"text":"Convention.","start":4284.13,"end":4284.85}]},{"text":"Firstly, progressive tax reforms at the national level are essential, but unfortunately not enough to solve the global and international problem of untaxed wealth and aggressive tax avoidance by the super rich.","start":4284.93,"end":4299.94,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Firstly,","start":4284.93,"end":4285.57},{"text":"progressive","start":4286.29,"end":4286.93},{"text":"tax","start":4286.93,"end":4287.21},{"text":"reforms","start":4287.21,"end":4287.69},{"text":"at","start":4287.69,"end":4287.93},{"text":"the","start":4287.93,"end":4288.09},{"text":"national","start":4288.09,"end":4288.37},{"text":"level","start":4288.53,"end":4288.89},{"text":"are","start":4288.89,"end":4289.13},{"text":"essential,","start":4289.13,"end":4289.65},{"text":"but","start":4289.89,"end":4290.29},{"text":"unfortunately","start":4290.29,"end":4291.09},{"text":"not","start":4291.09,"end":4291.45},{"text":"enough","start":4291.45,"end":4291.81},{"text":"to","start":4292.34,"end":4292.46},{"text":"solve","start":4292.46,"end":4292.7},{"text":"the","start":4292.7,"end":4292.9},{"text":"global","start":4292.9,"end":4293.22},{"text":"and","start":4293.22,"end":4293.54},{"text":"international","start":4293.54,"end":4293.86},{"text":"problem","start":4294.26,"end":4294.66},{"text":"of","start":4294.66,"end":4294.94},{"text":"untaxed","start":4294.94,"end":4295.62},{"text":"wealth","start":4295.62,"end":4295.9},{"text":"and","start":4295.9,"end":4296.1},{"text":"aggressive","start":4296.1,"end":4296.82},{"text":"tax","start":4297.06,"end":4297.42},{"text":"avoidance","start":4297.42,"end":4298.18},{"text":"by","start":4298.66,"end":4298.98},{"text":"the","start":4298.98,"end":4299.18},{"text":"super","start":4299.18,"end":4299.42},{"text":"rich.","start":4299.42,"end":4299.94}]},{"text":"We know that none of their existing wealth tax originated solely from their countries of residence.","start":4300.26,"end":4306.66,"topics":[{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."}],"words":[{"text":"We","start":4300.26,"end":4300.62},{"text":"know","start":4300.62,"end":4300.98},{"text":"that","start":4301.06,"end":4301.38},{"text":"none","start":4301.38,"end":4301.62},{"text":"of","start":4301.62,"end":4301.74},{"text":"their","start":4301.74,"end":4301.98},{"text":"existing","start":4301.98,"end":4302.62},{"text":"wealth","start":4302.62,"end":4302.98},{"text":"tax","start":4302.98,"end":4303.3},{"text":"originated","start":4303.38,"end":4304.34},{"text":"solely","start":4304.34,"end":4304.9},{"text":"from","start":4304.98,"end":4305.26},{"text":"their","start":4305.26,"end":4305.5},{"text":"countries","start":4305.5,"end":4305.86},{"text":"of","start":4305.86,"end":4306.18},{"text":"residence.","start":4306.18,"end":4306.66}]},{"text":"Thus, the taxing rights to such wealth must include an international component.","start":4307.22,"end":4312.66,"topics":[{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."}],"words":[{"text":"Thus,","start":4307.22,"end":4307.7},{"text":"the","start":4307.7,"end":4308.019},{"text":"taxing","start":4308.019,"end":4308.58},{"text":"rights","start":4308.58,"end":4308.86},{"text":"to","start":4308.86,"end":4309.14},{"text":"such","start":4309.14,"end":4309.46},{"text":"wealth","start":4309.46,"end":4309.94},{"text":"must","start":4310.1,"end":4310.46},{"text":"include","start":4310.46,"end":4310.82},{"text":"an","start":4310.82,"end":4311.14},{"text":"international","start":4311.14,"end":4311.46},{"text":"component.","start":4311.94,"end":4312.66}]}]},{"sentences":[{"text":"The UN Tax Convention thus needs to include strong, clear, explicit commitments to promoting progressivity in taxation systems and operational mechanisms to ensure the effective taxation of high net worth individuals.","start":4312.82,"end":4329.01,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"The","start":4312.82,"end":4313.14},{"text":"UN","start":4313.14,"end":4313.42},{"text":"Tax","start":4313.42,"end":4313.74},{"text":"Convention","start":4313.74,"end":4314.34},{"text":"thus","start":4314.34,"end":4314.66},{"text":"needs","start":4314.66,"end":4314.9},{"text":"to","start":4314.9,"end":4315.18},{"text":"include","start":4315.18,"end":4315.54},{"text":"strong,","start":4315.62,"end":4316.02},{"text":"clear,","start":4316.42,"end":4316.82},{"text":"explicit","start":4317.06,"end":4317.9},{"text":"commitments","start":4317.9,"end":4318.46},{"text":"to","start":4318.46,"end":4318.7},{"text":"promoting","start":4318.7,"end":4319.22},{"text":"progressivity","start":4319.22,"end":4320.02},{"text":"in","start":4320.02,"end":4320.22},{"text":"taxation","start":4320.22,"end":4320.62},{"text":"systems","start":4320.85,"end":4321.13},{"text":"and","start":4321.13,"end":4321.33},{"text":"operational","start":4321.33,"end":4321.97},{"text":"mechanisms","start":4322.05,"end":4323.09},{"text":"to","start":4324.45,"end":4324.77},{"text":"ensure","start":4324.77,"end":4325.09},{"text":"the","start":4325.65,"end":4325.93},{"text":"effective","start":4325.93,"end":4326.45},{"text":"taxation","start":4326.45,"end":4327.01},{"text":"of","start":4327.01,"end":4327.25},{"text":"high","start":4327.25,"end":4327.49},{"text":"net","start":4327.49,"end":4327.73},{"text":"worth","start":4327.73,"end":4328.09},{"text":"individuals.","start":4328.09,"end":4329.01}]},{"text":"Secondly, the massive accumulation and concentration of wealth in the hands of the super rich and the high concentration of the world's super rich in only a few select countries is no accident.","start":4329.33,"end":4342.05,"topics":[],"words":[{"text":"Secondly,","start":4329.33,"end":4330.01},{"text":"the","start":4330.01,"end":4330.21},{"text":"massive","start":4330.21,"end":4330.77},{"text":"accumulation","start":4331.09,"end":4331.81},{"text":"and","start":4331.89,"end":4332.21},{"text":"concentration","start":4332.21,"end":4332.89},{"text":"of","start":4332.89,"end":4333.17},{"text":"wealth","start":4333.17,"end":4333.45},{"text":"in","start":4333.45,"end":4333.61},{"text":"the","start":4333.61,"end":4333.77},{"text":"hands","start":4333.77,"end":4334.01},{"text":"of","start":4334.01,"end":4334.13},{"text":"the","start":4334.13,"end":4334.29},{"text":"super","start":4334.29,"end":4334.57},{"text":"rich","start":4334.57,"end":4335.09},{"text":"and","start":4335.25,"end":4335.53},{"text":"the","start":4335.53,"end":4335.69},{"text":"high","start":4335.69,"end":4335.93},{"text":"concentration","start":4335.93,"end":4336.53},{"text":"of","start":4336.689,"end":4336.93},{"text":"the","start":4336.93,"end":4337.05},{"text":"world's","start":4337.05,"end":4337.53},{"text":"super","start":4337.53,"end":4337.77},{"text":"rich","start":4337.77,"end":4338.21},{"text":"in","start":4338.37,"end":4338.69},{"text":"only","start":4338.69,"end":4339.01},{"text":"a","start":4339.09,"end":4339.37},{"text":"few","start":4339.37,"end":4339.65},{"text":"select","start":4339.65,"end":4340.17},{"text":"countries","start":4340.17,"end":4340.53},{"text":"is","start":4340.85,"end":4341.21},{"text":"no","start":4341.21,"end":4341.53},{"text":"accident.","start":4341.53,"end":4342.05}]},{"text":"The flaws and imbalances in the international tax architecture is implicated in this phenomenon.","start":4342.85,"end":4349.47,"topics":[],"words":[{"text":"The","start":4342.85,"end":4343.17},{"text":"flaws","start":4343.17,"end":4343.73},{"text":"and","start":4343.73,"end":4343.97},{"text":"imbalances","start":4343.97,"end":4344.61},{"text":"in","start":4344.85,"end":4345.09},{"text":"the","start":4345.09,"end":4345.25},{"text":"international","start":4345.25,"end":4345.57},{"text":"tax","start":4345.81,"end":4346.21},{"text":"architecture","start":4346.21,"end":4346.93},{"text":"is","start":4346.93,"end":4347.25},{"text":"implicated","start":4347.55,"end":4348.11},{"text":"in","start":4348.11,"end":4348.39},{"text":"this","start":4348.39,"end":4348.63},{"text":"phenomenon.","start":4348.63,"end":4349.47}]},{"text":"And yet, the social and environmental impacts of economic activities that enabled wealth accumulation and the impacts of their carbon and ecological footprints are most intensely felt by people and countries of the Global South.","start":4349.71,"end":4365.39,"topics":[],"words":[{"text":"And","start":4349.71,"end":4349.99},{"text":"yet,","start":4349.99,"end":4350.23},{"text":"the","start":4350.23,"end":4350.47},{"text":"social","start":4350.47,"end":4350.75},{"text":"and","start":4350.75,"end":4351.07},{"text":"environmental","start":4351.07,"end":4351.87},{"text":"impacts","start":4351.87,"end":4352.43},{"text":"of","start":4352.43,"end":4352.63},{"text":"economic","start":4352.63,"end":4352.99},{"text":"activities","start":4353.23,"end":4353.95},{"text":"that","start":4354.43,"end":4354.75},{"text":"enabled","start":4354.75,"end":4355.39},{"text":"wealth","start":4355.39,"end":4355.75},{"text":"accumulation","start":4355.75,"end":4356.43},{"text":"and","start":4356.99,"end":4357.31},{"text":"the","start":4357.31,"end":4357.55},{"text":"impacts","start":4357.55,"end":4358.03},{"text":"of","start":4358.03,"end":4358.15},{"text":"their","start":4358.15,"end":4358.39},{"text":"carbon","start":4358.39,"end":4358.91},{"text":"and","start":4358.91,"end":4359.11},{"text":"ecological","start":4359.11,"end":4359.83},{"text":"footprints","start":4359.83,"end":4360.51},{"text":"are","start":4360.51,"end":4360.75},{"text":"most","start":4360.75,"end":4361.07},{"text":"intensely","start":4361.07,"end":4361.83},{"text":"felt","start":4361.83,"end":4362.27},{"text":"by","start":4362.43,"end":4362.75},{"text":"people","start":4362.75,"end":4363.07},{"text":"and","start":4363.07,"end":4363.429},{"text":"countries","start":4363.429,"end":4363.79},{"text":"of","start":4363.79,"end":4364.07},{"text":"the","start":4364.07,"end":4364.23},{"text":"Global","start":4364.23,"end":4364.51},{"text":"South.","start":4364.99,"end":4365.39}]},{"text":"Thus, we underscore the need to address the fair allocation of taxing rights between states which with respect to the wealth and income of high net worth individuals.","start":4366.03,"end":4377,"topics":[{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."},{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Thus,","start":4366.03,"end":4366.43},{"text":"we","start":4366.43,"end":4366.71},{"text":"underscore","start":4366.71,"end":4367.35},{"text":"the","start":4367.35,"end":4367.59},{"text":"need","start":4367.59,"end":4367.83},{"text":"to","start":4367.83,"end":4368.07},{"text":"address","start":4368.07,"end":4368.35},{"text":"the","start":4368.43,"end":4368.71},{"text":"fair","start":4368.71,"end":4368.99},{"text":"allocation","start":4368.99,"end":4369.67},{"text":"of","start":4369.67,"end":4369.95},{"text":"taxing","start":4369.95,"end":4370.47},{"text":"rights","start":4370.47,"end":4370.83},{"text":"between","start":4371.47,"end":4371.87},{"text":"states","start":4371.95,"end":4372.35},{"text":"which","start":4372.59,"end":4372.85},{"text":"with","start":4373,"end":4373.16},{"text":"respect","start":4373.16,"end":4373.48},{"text":"to","start":4373.48,"end":4373.76},{"text":"the","start":4373.76,"end":4373.92},{"text":"wealth","start":4373.92,"end":4374.2},{"text":"and","start":4374.2,"end":4374.44},{"text":"income","start":4374.44,"end":4374.84},{"text":"of","start":4374.84,"end":4375.08},{"text":"high","start":4375.08,"end":4375.36},{"text":"net","start":4375.36,"end":4375.68},{"text":"worth","start":4375.68,"end":4376.08},{"text":"individuals.","start":4376.08,"end":4377}]}]},{"sentences":[{"text":"We acknowledge that the accumulation of such wealth reflects historical injustices and international economic activity whose impacts are disproportionately borne by peoples and countries of the Global South.","start":4377.16,"end":4391.32,"topics":[],"words":[{"text":"We","start":4377.16,"end":4377.44},{"text":"acknowledge","start":4377.44,"end":4378.04},{"text":"that","start":4378.04,"end":4378.24},{"text":"the","start":4378.24,"end":4378.4},{"text":"accumulation","start":4378.4,"end":4379},{"text":"of","start":4379.08,"end":4379.36},{"text":"such","start":4379.36,"end":4379.64},{"text":"wealth","start":4379.64,"end":4380.12},{"text":"reflects","start":4380.12,"end":4380.92},{"text":"historical","start":4381.24,"end":4382.04},{"text":"injustices","start":4382.04,"end":4382.84},{"text":"and","start":4383,"end":4383.32},{"text":"international","start":4383.32,"end":4383.64},{"text":"economic","start":4384.12,"end":4384.52},{"text":"activity","start":4384.76,"end":4385.48},{"text":"whose","start":4385.8,"end":4386.28},{"text":"impacts","start":4386.28,"end":4386.84},{"text":"are","start":4386.84,"end":4387.04},{"text":"disproportionately","start":4387.04,"end":4388.04},{"text":"borne","start":4388.2,"end":4388.76},{"text":"by","start":4388.84,"end":4389.159},{"text":"peoples","start":4389.159,"end":4389.6},{"text":"and","start":4389.6,"end":4389.8},{"text":"countries","start":4389.8,"end":4390.12},{"text":"of","start":4390.12,"end":4390.36},{"text":"the","start":4390.36,"end":4390.52},{"text":"Global","start":4390.52,"end":4390.84},{"text":"South.","start":4390.92,"end":4391.32}]},{"text":"Thirdly, ensuring the effective taxation of high net worth individuals is surely a big win for us all when we consider the time bound imperatives for the planet's survival.","start":4391.64,"end":4405.47,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Thirdly,","start":4391.64,"end":4392.36},{"text":"ensuring","start":4392.6,"end":4393.12},{"text":"the","start":4393.12,"end":4393.36},{"text":"effective","start":4393.36,"end":4393.88},{"text":"taxation","start":4394.04,"end":4394.8},{"text":"of","start":4394.8,"end":4395.12},{"text":"high","start":4395.12,"end":4395.44},{"text":"net","start":4395.44,"end":4395.76},{"text":"worth","start":4395.76,"end":4396.16},{"text":"individuals","start":4396.16,"end":4396.92},{"text":"is","start":4397.32,"end":4397.68},{"text":"surely","start":4397.68,"end":4398.24},{"text":"a","start":4398.24,"end":4398.52},{"text":"big","start":4398.52,"end":4398.84},{"text":"win","start":4398.84,"end":4399.24},{"text":"for","start":4399.24,"end":4399.56},{"text":"us","start":4399.56,"end":4399.8},{"text":"all","start":4399.8,"end":4400.12},{"text":"when","start":4400.59,"end":4400.75},{"text":"we","start":4400.75,"end":4400.99},{"text":"consider","start":4400.99,"end":4401.31},{"text":"the","start":4401.47,"end":4401.83},{"text":"time","start":4401.83,"end":4402.15},{"text":"bound","start":4402.15,"end":4402.55},{"text":"imperatives","start":4402.55,"end":4403.55},{"text":"for","start":4403.87,"end":4404.19},{"text":"the","start":4404.19,"end":4404.39},{"text":"planet's","start":4404.39,"end":4404.95},{"text":"survival.","start":4404.95,"end":4405.47}]},{"text":"Consider how much revenues can be raised for urgent climate action, from adaptation to mitigation, to just transition in all our countries and to raising the funds by the countries in the Global north to fulfill their climate finance commitments.","start":4405.71,"end":4422.83,"topics":[],"words":[{"text":"Consider","start":4405.71,"end":4406.11},{"text":"how","start":4406.27,"end":4406.55},{"text":"much","start":4406.55,"end":4406.79},{"text":"revenues","start":4406.79,"end":4407.39},{"text":"can","start":4407.47,"end":4407.75},{"text":"be","start":4407.75,"end":4407.91},{"text":"raised","start":4407.91,"end":4408.27},{"text":"for","start":4408.43,"end":4408.75},{"text":"urgent","start":4408.75,"end":4409.23},{"text":"climate","start":4409.23,"end":4409.63},{"text":"action,","start":4409.63,"end":4410.03},{"text":"from","start":4410.03,"end":4410.43},{"text":"adaptation","start":4410.59,"end":4411.39},{"text":"to","start":4411.87,"end":4412.19},{"text":"mitigation,","start":4412.19,"end":4412.91},{"text":"to","start":4412.91,"end":4413.23},{"text":"just","start":4413.23,"end":4413.55},{"text":"transition","start":4413.55,"end":4414.19},{"text":"in","start":4414.19,"end":4414.47},{"text":"all","start":4414.47,"end":4414.71},{"text":"our","start":4414.71,"end":4414.99},{"text":"countries","start":4414.99,"end":4415.31},{"text":"and","start":4415.79,"end":4416.07},{"text":"to","start":4416.07,"end":4416.27},{"text":"raising","start":4416.27,"end":4416.63},{"text":"the","start":4416.63,"end":4416.87},{"text":"funds","start":4416.87,"end":4417.47},{"text":"by","start":4417.63,"end":4417.91},{"text":"the","start":4417.91,"end":4418.11},{"text":"countries","start":4418.11,"end":4418.43},{"text":"in","start":4418.51,"end":4418.79},{"text":"the","start":4418.79,"end":4418.95},{"text":"Global","start":4418.95,"end":4419.23},{"text":"north","start":4419.31,"end":4419.71},{"text":"to","start":4419.71,"end":4420.03},{"text":"fulfill","start":4420.03,"end":4420.59},{"text":"their","start":4420.59,"end":4420.87},{"text":"climate","start":4420.87,"end":4421.31},{"text":"finance","start":4421.55,"end":4422.15},{"text":"commitments.","start":4422.15,"end":4422.83}]},{"text":"Finally, we urge you once again to consider the proposals advanced by the civil society organizations and trade unions in our joint submission to you and to raise high your collective ambitions in ensuring that the future UN Tax Convention fulfill its mandate.","start":4423.39,"end":4441.92,"topics":[],"words":[{"text":"Finally,","start":4423.39,"end":4423.83},{"text":"we","start":4423.83,"end":4423.99},{"text":"urge","start":4423.99,"end":4424.27},{"text":"you","start":4424.27,"end":4424.51},{"text":"once","start":4424.51,"end":4424.75},{"text":"again","start":4424.75,"end":4425.07},{"text":"to","start":4425.47,"end":4425.75},{"text":"consider","start":4425.75,"end":4426.03},{"text":"the","start":4426.19,"end":4426.51},{"text":"proposals","start":4426.51,"end":4427.23},{"text":"advanced","start":4427.23,"end":4427.83},{"text":"by","start":4427.83,"end":4427.99},{"text":"the","start":4427.99,"end":4428.27},{"text":"civil","start":4428.76,"end":4429.08},{"text":"society","start":4429.08,"end":4429.52},{"text":"organizations","start":4429.52,"end":4430.44},{"text":"and","start":4430.44,"end":4430.64},{"text":"trade","start":4430.64,"end":4430.88},{"text":"unions","start":4430.88,"end":4431.36},{"text":"in","start":4431.36,"end":4431.6},{"text":"our","start":4431.6,"end":4431.8},{"text":"joint","start":4431.8,"end":4432.2},{"text":"submission","start":4432.44,"end":4433.12},{"text":"to","start":4433.12,"end":4433.36},{"text":"you","start":4433.36,"end":4433.64},{"text":"and","start":4433.8,"end":4434.08},{"text":"to","start":4434.08,"end":4434.28},{"text":"raise","start":4434.28,"end":4434.64},{"text":"high","start":4434.64,"end":4435},{"text":"your","start":4435.24,"end":4435.6},{"text":"collective","start":4435.6,"end":4436.2},{"text":"ambitions","start":4436.2,"end":4436.68},{"text":"in","start":4436.84,"end":4437.16},{"text":"ensuring","start":4437.16,"end":4437.64},{"text":"that","start":4437.64,"end":4437.92},{"text":"the","start":4437.92,"end":4438.12},{"text":"future","start":4438.12,"end":4438.44},{"text":"UN","start":4438.52,"end":4438.92},{"text":"Tax","start":4438.92,"end":4439.32},{"text":"Convention","start":4439.32,"end":4440.12},{"text":"fulfill","start":4440.44,"end":4441},{"text":"its","start":4441,"end":4441.36},{"text":"mandate.","start":4441.36,"end":4441.92}]},{"text":"According to its terms of reference, the General assembly mandate is clear.","start":4441.92,"end":4446.84,"topics":[],"words":[{"text":"According","start":4441.92,"end":4442.28},{"text":"to","start":4442.44,"end":4442.72},{"text":"its","start":4442.72,"end":4442.92},{"text":"terms","start":4442.92,"end":4443.16},{"text":"of","start":4443.16,"end":4443.4},{"text":"reference,","start":4443.4,"end":4444.04},{"text":"the","start":4444.439,"end":4444.719},{"text":"General","start":4444.719,"end":4445},{"text":"assembly","start":4445.08,"end":4445.68},{"text":"mandate","start":4445.68,"end":4446.2},{"text":"is","start":4446.2,"end":4446.48},{"text":"clear.","start":4446.48,"end":4446.84}]}]},{"sentences":[{"text":"The Framework Convention is expected to be an international legal framework for tax cooperation.","start":4447.16,"end":4453.72,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"The","start":4447.16,"end":4447.48},{"text":"Framework","start":4447.48,"end":4448.04},{"text":"Convention","start":4448.44,"end":4449.2},{"text":"is","start":4449.2,"end":4449.52},{"text":"expected","start":4449.52,"end":4449.88},{"text":"to","start":4450.04,"end":4450.28},{"text":"be","start":4450.28,"end":4450.44},{"text":"an","start":4450.44,"end":4450.68},{"text":"international","start":4450.68,"end":4451},{"text":"legal","start":4451.4,"end":4451.96},{"text":"framework","start":4451.96,"end":4452.44},{"text":"for","start":4452.44,"end":4452.72},{"text":"tax","start":4452.72,"end":4452.96},{"text":"cooperation.","start":4452.96,"end":4453.72}]},{"text":"Thus, with legal obligations required from the Parties, the mandate is not to explore before any protocols are developed.","start":4454.29,"end":4463.69,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Thus,","start":4454.29,"end":4454.53},{"text":"with","start":4454.53,"end":4454.77},{"text":"legal","start":4454.77,"end":4455.25},{"text":"obligations","start":4455.25,"end":4455.97},{"text":"required","start":4456.05,"end":4456.69},{"text":"from","start":4456.93,"end":4457.21},{"text":"the","start":4457.21,"end":4457.41},{"text":"Parties,","start":4457.41,"end":4457.97},{"text":"the","start":4458.29,"end":4458.57},{"text":"mandate","start":4458.57,"end":4459.09},{"text":"is","start":4459.09,"end":4459.41},{"text":"not","start":4459.41,"end":4459.81},{"text":"to","start":4459.81,"end":4460.17},{"text":"explore","start":4460.17,"end":4460.85},{"text":"before","start":4461.33,"end":4461.73},{"text":"any","start":4461.73,"end":4462.13},{"text":"protocols","start":4462.21,"end":4462.93},{"text":"are","start":4462.93,"end":4463.13},{"text":"developed.","start":4463.13,"end":4463.69}]},{"text":"We need a strong, robust foundation in the Convention text, which is the document that contains universal principles, commitments and obligations.","start":4463.69,"end":4472.45,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"We","start":4463.69,"end":4463.85},{"text":"need","start":4463.85,"end":4464.05},{"text":"a","start":4464.05,"end":4464.25},{"text":"strong,","start":4464.25,"end":4464.53},{"text":"robust","start":4464.53,"end":4465.17},{"text":"foundation","start":4465.17,"end":4465.77},{"text":"in","start":4465.77,"end":4466.01},{"text":"the","start":4466.01,"end":4466.17},{"text":"Convention","start":4466.17,"end":4466.85},{"text":"text,","start":4466.85,"end":4467.33},{"text":"which","start":4467.57,"end":4467.85},{"text":"is","start":4467.85,"end":4468.05},{"text":"the","start":4468.05,"end":4468.25},{"text":"document","start":4468.25,"end":4468.77},{"text":"that","start":4468.77,"end":4468.97},{"text":"contains","start":4468.97,"end":4469.45},{"text":"universal","start":4469.45,"end":4470.169},{"text":"principles,","start":4470.169,"end":4470.85},{"text":"commitments","start":4470.85,"end":4471.49},{"text":"and","start":4471.49,"end":4471.73},{"text":"obligations.","start":4471.73,"end":4472.45}]},{"text":"As we survey recent developments in Asia, we note indeed that the demand for tax justice is an unstoppable global tide.","start":4473.01,"end":4482.1,"topics":[],"words":[{"text":"As","start":4473.01,"end":4473.33},{"text":"we","start":4473.33,"end":4473.57},{"text":"survey","start":4473.57,"end":4474.13},{"text":"recent","start":4474.13,"end":4474.53},{"text":"developments","start":4474.53,"end":4475.29},{"text":"in","start":4475.29,"end":4475.49},{"text":"Asia,","start":4475.49,"end":4476.05},{"text":"we","start":4476.77,"end":4477.09},{"text":"note","start":4477.09,"end":4477.45},{"text":"indeed","start":4477.45,"end":4477.77},{"text":"that","start":4477.77,"end":4477.93},{"text":"the","start":4477.93,"end":4478.13},{"text":"demand","start":4478.13,"end":4478.41},{"text":"for","start":4478.41,"end":4478.69},{"text":"tax","start":4478.69,"end":4479.01},{"text":"justice","start":4479.01,"end":4479.57},{"text":"is","start":4479.57,"end":4479.89},{"text":"an","start":4480.1,"end":4480.26},{"text":"unstoppable","start":4480.26,"end":4481.06},{"text":"global","start":4481.14,"end":4481.54},{"text":"tide.","start":4481.62,"end":4482.1}]},{"text":"But progress on the drafting of the UN Tax Convention to date is so far inadequate in terms of giving substance to the fundamental commitments and limited in language, and so far too weak to fulfill its historical mandate.","start":4482.34,"end":4498.9,"topics":[],"words":[{"text":"But","start":4482.34,"end":4482.7},{"text":"progress","start":4482.7,"end":4483.14},{"text":"on","start":4483.14,"end":4483.34},{"text":"the","start":4483.34,"end":4483.5},{"text":"drafting","start":4483.5,"end":4483.94},{"text":"of","start":4483.94,"end":4484.1},{"text":"the","start":4484.1,"end":4484.22},{"text":"UN","start":4484.22,"end":4484.5},{"text":"Tax","start":4484.5,"end":4484.9},{"text":"Convention","start":4484.9,"end":4485.58},{"text":"to","start":4485.58,"end":4485.86},{"text":"date","start":4485.86,"end":4486.26},{"text":"is","start":4486.42,"end":4486.78},{"text":"so","start":4486.78,"end":4487.06},{"text":"far","start":4487.06,"end":4487.3},{"text":"inadequate","start":4487.3,"end":4488.14},{"text":"in","start":4488.14,"end":4488.42},{"text":"terms","start":4488.42,"end":4488.7},{"text":"of","start":4488.7,"end":4488.98},{"text":"giving","start":4488.98,"end":4489.38},{"text":"substance","start":4489.46,"end":4490.02},{"text":"to","start":4490.02,"end":4490.26},{"text":"the","start":4490.26,"end":4490.38},{"text":"fundamental","start":4490.38,"end":4491.06},{"text":"commitments","start":4491.06,"end":4491.7},{"text":"and","start":4492.02,"end":4492.34},{"text":"limited","start":4492.34,"end":4492.9},{"text":"in","start":4492.98,"end":4493.3},{"text":"language,","start":4493.3,"end":4493.86},{"text":"and","start":4494.9,"end":4495.26},{"text":"so","start":4495.26,"end":4495.5},{"text":"far","start":4495.5,"end":4495.74},{"text":"too","start":4495.74,"end":4496.059},{"text":"weak","start":4496.059,"end":4496.5},{"text":"to","start":4496.5,"end":4496.78},{"text":"fulfill","start":4496.78,"end":4497.3},{"text":"its","start":4497.3,"end":4497.54},{"text":"historical","start":4497.54,"end":4498.26},{"text":"mandate.","start":4498.26,"end":4498.9}]}]},{"sentences":[{"text":"Thank you for this opportunity to speak.","start":4498.98,"end":4501.3,"topics":[],"words":[{"text":"Thank","start":4498.98,"end":4499.3},{"text":"you","start":4499.3,"end":4499.42},{"text":"for","start":4499.42,"end":4499.62},{"text":"this","start":4499.62,"end":4499.86},{"text":"opportunity","start":4499.86,"end":4500.62},{"text":"to","start":4500.62,"end":4500.9},{"text":"speak.","start":4500.9,"end":4501.3}]}]}],"speaker":{"name":"Aida Jean Manipuan","affiliation":"APMDD","affiliation_full":"APMDD","group":null,"function":null}},{"statement_number":57,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4503.54,"end":4504.26,"topics":[],"words":[{"text":"Thank","start":4503.54,"end":4503.94},{"text":"you.","start":4503.94,"end":4504.26}]},{"text":"We have inescapable.","start":4504.82,"end":4506.47,"topics":[],"words":[{"text":"We","start":4504.82,"end":4505.1},{"text":"have","start":4505.1,"end":4505.38},{"text":"inescapable.","start":4505.38,"end":4506.47}]},{"text":"Please.","start":4506.7,"end":4506.94,"topics":[],"words":[{"text":"Please.","start":4506.7,"end":4506.94}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":58,"paragraphs":[{"sentences":[{"text":"Muy abrading.","start":4511.5,"end":4512.46,"topics":[],"words":[{"text":"Muy","start":4511.5,"end":4511.86},{"text":"abrading.","start":4511.86,"end":4512.46}]},{"text":"I will speak in Spanish.","start":4513.26,"end":4514.54,"topics":[],"words":[{"text":"I","start":4513.26,"end":4513.54},{"text":"will","start":4513.54,"end":4513.7},{"text":"speak","start":4513.7,"end":4513.94},{"text":"in","start":4513.94,"end":4514.1},{"text":"Spanish.","start":4514.1,"end":4514.54}]}]},{"sentences":[{"text":"Thank you very much co lead for giving us the floor.","start":4516.7,"end":4519.86,"topics":[],"words":[{"text":"Thank","start":4516.7,"end":4517.06},{"text":"you","start":4517.06,"end":4517.26},{"text":"very","start":4517.26,"end":4517.5},{"text":"much","start":4517.5,"end":4517.82},{"text":"co","start":4518.14,"end":4518.46},{"text":"lead","start":4518.46,"end":4518.74},{"text":"for","start":4518.74,"end":4518.94},{"text":"giving","start":4518.94,"end":4519.14},{"text":"us","start":4519.14,"end":4519.34},{"text":"the","start":4519.34,"end":4519.54},{"text":"floor.","start":4519.54,"end":4519.86}]},{"text":"I'm Nathalie Bega from the Tax Justice Network of Latin America and I'm speaking on behalf of the alliance for Tax Justice.","start":4519.86,"end":4529.9,"topics":[],"words":[{"text":"I'm","start":4519.86,"end":4520.18},{"text":"Nathalie","start":4520.18,"end":4520.66},{"text":"Bega","start":4520.66,"end":4521.26},{"text":"from","start":4522.14,"end":4522.54},{"text":"the","start":4522.78,"end":4523.18},{"text":"Tax","start":4523.66,"end":4524.06},{"text":"Justice","start":4524.14,"end":4524.74},{"text":"Network","start":4524.74,"end":4525.1},{"text":"of","start":4525.18,"end":4525.58},{"text":"Latin","start":4525.58,"end":4526.06},{"text":"America","start":4526.06,"end":4526.54},{"text":"and","start":4526.54,"end":4526.74},{"text":"I'm","start":4526.74,"end":4527.1},{"text":"speaking","start":4527.1,"end":4527.42},{"text":"on","start":4527.42,"end":4527.62},{"text":"behalf","start":4527.62,"end":4527.9},{"text":"of","start":4527.9,"end":4528.02},{"text":"the","start":4528.02,"end":4528.18},{"text":"alliance","start":4528.18,"end":4528.66},{"text":"for","start":4528.66,"end":4528.86},{"text":"Tax","start":4528.86,"end":4529.18},{"text":"Justice.","start":4529.26,"end":4529.9}]},{"text":"We need to make sure that Article 6 is strong and imposes new rules because the current rules are clearly failing and this has to be the bedrock of the entire convention.","start":4531.26,"end":4544.73,"topics":[],"words":[{"text":"We","start":4531.26,"end":4531.66},{"text":"need","start":4531.66,"end":4532.06},{"text":"to","start":4532.14,"end":4532.46},{"text":"make","start":4532.46,"end":4532.7},{"text":"sure","start":4532.7,"end":4533.02},{"text":"that","start":4533.02,"end":4533.38},{"text":"Article","start":4533.38,"end":4533.74},{"text":"6","start":4533.98,"end":4534.38},{"text":"is","start":4535.05,"end":4535.29},{"text":"strong","start":4535.53,"end":4535.93},{"text":"and","start":4536.65,"end":4537.05},{"text":"imposes","start":4537.77,"end":4538.49},{"text":"new","start":4538.49,"end":4538.73},{"text":"rules","start":4538.73,"end":4539.13},{"text":"because","start":4539.13,"end":4539.49},{"text":"the","start":4539.49,"end":4539.73},{"text":"current","start":4539.73,"end":4540.01},{"text":"rules","start":4540.01,"end":4540.49},{"text":"are","start":4540.49,"end":4540.85},{"text":"clearly","start":4540.85,"end":4541.33},{"text":"failing","start":4541.33,"end":4541.77},{"text":"and","start":4541.77,"end":4541.97},{"text":"this","start":4541.97,"end":4542.13},{"text":"has","start":4542.13,"end":4542.29},{"text":"to","start":4542.29,"end":4542.41},{"text":"be","start":4542.41,"end":4542.53},{"text":"the","start":4542.53,"end":4542.73},{"text":"bedrock","start":4542.73,"end":4543.25},{"text":"of","start":4543.25,"end":4543.41},{"text":"the","start":4543.41,"end":4543.57},{"text":"entire","start":4543.57,"end":4543.97},{"text":"convention.","start":4543.97,"end":4544.73}]},{"text":"The establishment of a Convention on International Tax Cooperation is a crucial opportunity for us to reform the current tax system to make sure that it is truly progressive and sustainable.","start":4545.13,"end":4558.41,"topics":[],"words":[{"text":"The","start":4545.13,"end":4545.41},{"text":"establishment","start":4545.41,"end":4546.09},{"text":"of","start":4546.09,"end":4546.25},{"text":"a","start":4546.25,"end":4546.37},{"text":"Convention","start":4546.37,"end":4546.89},{"text":"on","start":4546.89,"end":4547.13},{"text":"International","start":4547.13,"end":4547.45},{"text":"Tax","start":4547.53,"end":4547.89},{"text":"Cooperation","start":4547.89,"end":4548.65},{"text":"is","start":4549.45,"end":4549.85},{"text":"a","start":4549.85,"end":4550.17},{"text":"crucial","start":4550.17,"end":4550.61},{"text":"opportunity","start":4550.61,"end":4551.29},{"text":"for","start":4551.29,"end":4551.49},{"text":"us","start":4551.49,"end":4551.73},{"text":"to","start":4551.73,"end":4552.09},{"text":"reform","start":4552.73,"end":4553.41},{"text":"the","start":4553.41,"end":4553.65},{"text":"current","start":4553.65,"end":4553.93},{"text":"tax","start":4554.01,"end":4554.41},{"text":"system","start":4554.41,"end":4554.81},{"text":"to","start":4554.81,"end":4555.09},{"text":"make","start":4555.09,"end":4555.29},{"text":"sure","start":4555.29,"end":4555.53},{"text":"that","start":4555.53,"end":4555.73},{"text":"it","start":4555.73,"end":4555.89},{"text":"is","start":4555.89,"end":4556.05},{"text":"truly","start":4556.05,"end":4556.45},{"text":"progressive","start":4556.45,"end":4557.05},{"text":"and","start":4557.05,"end":4557.37},{"text":"sustainable.","start":4557.61,"end":4558.41}]},{"text":"To fulfil this goal, we should include appropriate taxation of high net worth individuals and pave the foundations for a global mechanism for implementation, accountability and oversight.","start":4558.97,"end":4575.17,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"To","start":4558.97,"end":4559.29},{"text":"fulfil","start":4559.29,"end":4559.85},{"text":"this","start":4559.93,"end":4560.33},{"text":"goal,","start":4560.85,"end":4561.25},{"text":"we","start":4561.57,"end":4561.89},{"text":"should","start":4561.89,"end":4562.21},{"text":"include","start":4562.45,"end":4562.85},{"text":"appropriate","start":4563.81,"end":4564.41},{"text":"taxation","start":4564.41,"end":4565.01},{"text":"of","start":4565.01,"end":4565.21},{"text":"high","start":4565.21,"end":4565.45},{"text":"net","start":4565.45,"end":4565.73},{"text":"worth","start":4565.73,"end":4566.13},{"text":"individuals","start":4566.21,"end":4567.05},{"text":"and","start":4567.05,"end":4567.41},{"text":"pave","start":4567.89,"end":4568.25},{"text":"the","start":4568.25,"end":4568.45},{"text":"foundations","start":4568.45,"end":4569.09},{"text":"for","start":4569.17,"end":4569.49},{"text":"a","start":4569.49,"end":4569.73},{"text":"global","start":4569.73,"end":4570.05},{"text":"mechanism","start":4570.05,"end":4570.77},{"text":"for","start":4571.41,"end":4571.81},{"text":"implementation,","start":4571.81,"end":4572.69},{"text":"accountability","start":4572.85,"end":4573.49},{"text":"and","start":4573.65,"end":4574.05},{"text":"oversight.","start":4574.37,"end":4575.17}]}]},{"sentences":[{"text":"Appropriately taxing high net worth individuals would mean that we would be able to raise the resources that we need.","start":4577.01,"end":4589.46,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Appropriately","start":4577.01,"end":4577.81},{"text":"taxing","start":4577.81,"end":4578.45},{"text":"high","start":4578.69,"end":4579.09},{"text":"net","start":4579.33,"end":4579.69},{"text":"worth","start":4579.69,"end":4580.13},{"text":"individuals","start":4580.21,"end":4581.25},{"text":"would","start":4582.05,"end":4582.45},{"text":"mean","start":4582.45,"end":4582.85},{"text":"that","start":4584.05,"end":4584.45},{"text":"we","start":4585.09,"end":4585.37},{"text":"would","start":4585.37,"end":4585.57},{"text":"be","start":4585.57,"end":4585.77},{"text":"able","start":4585.77,"end":4586.01},{"text":"to","start":4586.01,"end":4586.37},{"text":"raise","start":4586.53,"end":4587.01},{"text":"the","start":4587.17,"end":4587.49},{"text":"resources","start":4587.49,"end":4588.13},{"text":"that","start":4588.58,"end":4588.74},{"text":"we","start":4588.74,"end":4589.06},{"text":"need.","start":4589.06,"end":4589.46}]},{"text":"The current rules, which are often based on residents, give unfair advantage to those who are able to move capital around different jurisdictions.","start":4591.14,"end":4603.22,"topics":[],"words":[{"text":"The","start":4591.14,"end":4591.46},{"text":"current","start":4591.46,"end":4591.78},{"text":"rules,","start":4591.94,"end":4592.42},{"text":"which","start":4592.42,"end":4592.82},{"text":"are","start":4592.82,"end":4593.22},{"text":"often","start":4593.22,"end":4593.62},{"text":"based","start":4593.78,"end":4594.18},{"text":"on","start":4594.34,"end":4594.74},{"text":"residents,","start":4595.22,"end":4595.86},{"text":"give","start":4596.82,"end":4597.22},{"text":"unfair","start":4597.54,"end":4598.26},{"text":"advantage","start":4598.42,"end":4599.14},{"text":"to","start":4599.14,"end":4599.34},{"text":"those","start":4599.34,"end":4599.54},{"text":"who","start":4599.54,"end":4599.74},{"text":"are","start":4599.74,"end":4599.9},{"text":"able","start":4599.9,"end":4600.1},{"text":"to","start":4600.1,"end":4600.34},{"text":"move","start":4600.34,"end":4600.62},{"text":"capital","start":4600.62,"end":4600.98},{"text":"around","start":4601.22,"end":4601.62},{"text":"different","start":4601.78,"end":4602.18},{"text":"jurisdictions.","start":4602.26,"end":4603.22}]}]},{"sentences":[{"text":"Countries.","start":4606.74,"end":4607.14,"topics":[],"words":[{"text":"Countries.","start":4606.74,"end":4607.14}]},{"text":"Developing countries, particularly in the Global south, suffer from these structural inequalities and that hampers their ability to raise appropriate amounts of radio revenues to fuel their own development.","start":4607.3,"end":4619.23,"topics":[{"key":"capacity-building-and-technical-assistance","label":"Capacity Building and Technical Assistance","description":"Sustained support for developing countries’ tax administrations, including secure exchange platforms, skills transfer, and institutional strengthening. Emphasis on enabling effective detection, prevention, and cooperation under the Convention."}],"words":[{"text":"Developing","start":4607.3,"end":4607.9},{"text":"countries,","start":4607.9,"end":4608.18},{"text":"particularly","start":4608.18,"end":4608.78},{"text":"in","start":4608.78,"end":4608.98},{"text":"the","start":4608.98,"end":4609.3},{"text":"Global","start":4609.3,"end":4609.7},{"text":"south,","start":4609.94,"end":4610.34},{"text":"suffer","start":4611.14,"end":4611.7},{"text":"from","start":4611.7,"end":4611.9},{"text":"these","start":4611.9,"end":4612.14},{"text":"structural","start":4612.14,"end":4612.82},{"text":"inequalities","start":4612.82,"end":4613.62},{"text":"and","start":4613.62,"end":4613.9},{"text":"that","start":4613.9,"end":4614.1},{"text":"hampers","start":4614.1,"end":4614.5},{"text":"their","start":4614.5,"end":4614.7},{"text":"ability","start":4614.7,"end":4615.02},{"text":"to","start":4615.02,"end":4615.26},{"text":"raise","start":4615.26,"end":4615.54},{"text":"appropriate","start":4615.54,"end":4616.06},{"text":"amounts","start":4616.06,"end":4616.42},{"text":"of","start":4616.42,"end":4616.55},{"text":"radio","start":4616.55,"end":4616.6},{"text":"revenues","start":4616.75,"end":4617.23},{"text":"to","start":4617.31,"end":4617.63},{"text":"fuel","start":4617.63,"end":4618.15},{"text":"their","start":4618.15,"end":4618.43},{"text":"own","start":4618.43,"end":4618.75},{"text":"development.","start":4618.83,"end":4619.23}]},{"text":"This leads to a loss of income and exacerbates global inequalities.","start":4620.03,"end":4624.27,"topics":[],"words":[{"text":"This","start":4620.03,"end":4620.35},{"text":"leads","start":4620.35,"end":4620.71},{"text":"to","start":4620.71,"end":4620.91},{"text":"a","start":4620.91,"end":4621.15},{"text":"loss","start":4621.15,"end":4621.39},{"text":"of","start":4621.39,"end":4621.63},{"text":"income","start":4621.63,"end":4622.03},{"text":"and","start":4622.03,"end":4622.27},{"text":"exacerbates","start":4622.27,"end":4623.03},{"text":"global","start":4623.03,"end":4623.39},{"text":"inequalities.","start":4623.47,"end":4624.27}]}]},{"sentences":[{"text":"So addressing this issue requires appropriately balancing the right to taxation with the ability to raise revenues.","start":4627.31,"end":4643.24,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"So","start":4627.31,"end":4627.71},{"text":"addressing","start":4628.27,"end":4629.15},{"text":"this","start":4629.31,"end":4629.71},{"text":"issue","start":4629.71,"end":4630.11},{"text":"requires","start":4631.15,"end":4631.95},{"text":"appropriately","start":4633.31,"end":4634.35},{"text":"balancing","start":4634.51,"end":4635.39},{"text":"the","start":4635.63,"end":4635.91},{"text":"right","start":4635.91,"end":4636.19},{"text":"to","start":4636.27,"end":4636.55},{"text":"taxation","start":4636.55,"end":4637.15},{"text":"with","start":4638.59,"end":4638.99},{"text":"the","start":4639.31,"end":4639.71},{"text":"ability","start":4639.95,"end":4640.43},{"text":"to","start":4640.59,"end":4640.91},{"text":"raise","start":4640.91,"end":4641.31},{"text":"revenues.","start":4642.76,"end":4643.24}]},{"text":"We need to enhance the way in which assets can be tracked.","start":4644.68,"end":4650.84,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"We","start":4644.68,"end":4645},{"text":"need","start":4645,"end":4645.24},{"text":"to","start":4645.24,"end":4645.56},{"text":"enhance","start":4645.64,"end":4646.44},{"text":"the","start":4647.08,"end":4647.44},{"text":"way","start":4647.44,"end":4647.8},{"text":"in","start":4647.88,"end":4648.2},{"text":"which","start":4648.2,"end":4648.52},{"text":"assets","start":4648.52,"end":4649.16},{"text":"can","start":4649.4,"end":4649.72},{"text":"be","start":4649.72,"end":4650.04},{"text":"tracked.","start":4650.12,"end":4650.84}]},{"text":"There need to be appropriate mechanisms for exchanging information between States.","start":4651,"end":4655.56,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"There","start":4651,"end":4651.32},{"text":"need","start":4651.32,"end":4651.52},{"text":"to","start":4651.52,"end":4651.64},{"text":"be","start":4651.64,"end":4651.8},{"text":"appropriate","start":4651.8,"end":4652.36},{"text":"mechanisms","start":4652.36,"end":4653.12},{"text":"for","start":4653.12,"end":4653.4},{"text":"exchanging","start":4653.4,"end":4654.08},{"text":"information","start":4654.08,"end":4654.36},{"text":"between","start":4654.6,"end":4655},{"text":"States.","start":4655.16,"end":4655.56}]},{"text":"These are all critical to ensure no double taxation, but also that taxation rates are levied fairly for all.","start":4656.52,"end":4666.6,"topics":[{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."},{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"These","start":4656.52,"end":4656.92},{"text":"are","start":4657.24,"end":4657.56},{"text":"all","start":4657.56,"end":4657.76},{"text":"critical","start":4657.76,"end":4658.199},{"text":"to","start":4658.199,"end":4658.52},{"text":"ensure","start":4658.52,"end":4658.84},{"text":"no","start":4659.56,"end":4659.96},{"text":"double","start":4660.44,"end":4660.88},{"text":"taxation,","start":4660.88,"end":4661.52},{"text":"but","start":4661.52,"end":4661.8},{"text":"also","start":4661.8,"end":4662.08},{"text":"that","start":4662.08,"end":4662.36},{"text":"taxation","start":4662.36,"end":4663},{"text":"rates","start":4663.64,"end":4664.08},{"text":"are","start":4664.08,"end":4664.28},{"text":"levied","start":4664.28,"end":4664.84},{"text":"fairly","start":4664.84,"end":4665.48},{"text":"for","start":4665.8,"end":4666.2},{"text":"all.","start":4666.2,"end":4666.6}]},{"text":"These are critical to promote tax equity equity, to strengthen the mobilization of national resources, and to support the attainment of these Sustainable Development Goals.","start":4667.16,"end":4676.04,"topics":[],"words":[{"text":"These","start":4667.16,"end":4667.48},{"text":"are","start":4667.48,"end":4667.68},{"text":"critical","start":4667.68,"end":4668.12},{"text":"to","start":4668.12,"end":4668.36},{"text":"promote","start":4668.36,"end":4668.72},{"text":"tax","start":4668.72,"end":4669},{"text":"equity","start":4669,"end":4669.25},{"text":"equity,","start":4669.4,"end":4669.8},{"text":"to","start":4669.88,"end":4670.24},{"text":"strengthen","start":4670.24,"end":4670.8},{"text":"the","start":4670.8,"end":4670.92},{"text":"mobilization","start":4670.92,"end":4671.44},{"text":"of","start":4671.44,"end":4671.68},{"text":"national","start":4671.68,"end":4671.96},{"text":"resources,","start":4671.96,"end":4672.52},{"text":"and","start":4672.52,"end":4672.8},{"text":"to","start":4672.8,"end":4673.08},{"text":"support","start":4673.08,"end":4673.4},{"text":"the","start":4673.56,"end":4673.84},{"text":"attainment","start":4673.84,"end":4674.32},{"text":"of","start":4674.32,"end":4674.48},{"text":"these","start":4674.48,"end":4674.64},{"text":"Sustainable","start":4674.64,"end":4675.12},{"text":"Development","start":4675.12,"end":4675.4},{"text":"Goals.","start":4675.56,"end":4676.04}]}]},{"sentences":[{"text":"But normative commitments are not enough if they're not effectively implemented.","start":4677.32,"end":4682.04,"topics":[],"words":[{"text":"But","start":4677.32,"end":4677.72},{"text":"normative","start":4678.04,"end":4678.72},{"text":"commitments","start":4678.72,"end":4679.28},{"text":"are","start":4679.28,"end":4679.52},{"text":"not","start":4679.52,"end":4679.72},{"text":"enough","start":4679.72,"end":4680},{"text":"if","start":4680,"end":4680.24},{"text":"they're","start":4680.24,"end":4680.48},{"text":"not","start":4680.48,"end":4680.68},{"text":"effectively","start":4680.68,"end":4681.24},{"text":"implemented.","start":4681.24,"end":4682.04}]},{"text":"That is why the Convention must establish a specific global mechanism under the aegis of the United nations, which would have a clear mandate to oversee the implementation of all of these commitments and also to ensure accountability.","start":4682.28,"end":4696.28,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"That","start":4682.28,"end":4682.56},{"text":"is","start":4682.56,"end":4682.72},{"text":"why","start":4682.72,"end":4682.92},{"text":"the","start":4682.92,"end":4683.16},{"text":"Convention","start":4683.16,"end":4683.68},{"text":"must","start":4683.68,"end":4683.96},{"text":"establish","start":4683.96,"end":4684.6},{"text":"a","start":4685.56,"end":4685.84},{"text":"specific","start":4685.84,"end":4686.2},{"text":"global","start":4686.2,"end":4686.48},{"text":"mechanism","start":4686.48,"end":4687},{"text":"under","start":4687,"end":4687.2},{"text":"the","start":4687.2,"end":4687.36},{"text":"aegis","start":4687.36,"end":4687.84},{"text":"of","start":4687.84,"end":4687.96},{"text":"the","start":4687.96,"end":4688.08},{"text":"United","start":4688.08,"end":4688.36},{"text":"nations,","start":4688.36,"end":4688.92},{"text":"which","start":4689.08,"end":4689.4},{"text":"would","start":4689.4,"end":4689.6},{"text":"have","start":4689.6,"end":4689.76},{"text":"a","start":4689.76,"end":4689.88},{"text":"clear","start":4689.88,"end":4690.08},{"text":"mandate","start":4690.08,"end":4690.6},{"text":"to","start":4690.6,"end":4690.88},{"text":"oversee","start":4690.88,"end":4691.72},{"text":"the","start":4692.36,"end":4692.68},{"text":"implementation","start":4692.68,"end":4693.4},{"text":"of","start":4693.56,"end":4693.84},{"text":"all","start":4693.84,"end":4693.96},{"text":"of","start":4693.96,"end":4694.08},{"text":"these","start":4694.08,"end":4694.24},{"text":"commitments","start":4694.24,"end":4694.72},{"text":"and","start":4694.72,"end":4694.96},{"text":"also","start":4694.96,"end":4695.16},{"text":"to","start":4695.16,"end":4695.36},{"text":"ensure","start":4695.36,"end":4695.64},{"text":"accountability.","start":4695.64,"end":4696.28}]},{"text":"This mechanism should include transparency measures which could include a global register and the exchange of appropriate information between States, and should ensure that the appropriate rates are levied fairly in conclusion, the taxation of high net worth individuals is of critical importance if the entire Convention is to be successful.","start":4697.12,"end":4728.32,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"This","start":4697.12,"end":4697.32},{"text":"mechanism","start":4697.32,"end":4697.92},{"text":"should","start":4698.08,"end":4698.4},{"text":"include","start":4698.4,"end":4698.72},{"text":"transparency","start":4699.04,"end":4699.92},{"text":"measures","start":4701.6,"end":4702.16},{"text":"which","start":4702.88,"end":4703.2},{"text":"could","start":4703.2,"end":4703.44},{"text":"include","start":4703.44,"end":4703.72},{"text":"a","start":4703.72,"end":4704},{"text":"global","start":4704,"end":4704.32},{"text":"register","start":4704.4,"end":4705.04},{"text":"and","start":4705.92,"end":4706.32},{"text":"the","start":4707.12,"end":4707.44},{"text":"exchange","start":4707.44,"end":4707.88},{"text":"of","start":4707.88,"end":4708.04},{"text":"appropriate","start":4708.04,"end":4708.48},{"text":"information","start":4708.48,"end":4708.88},{"text":"between","start":4709.12,"end":4709.52},{"text":"States,","start":4709.84,"end":4710.24},{"text":"and","start":4713.6,"end":4714},{"text":"should","start":4714.08,"end":4714.44},{"text":"ensure","start":4714.44,"end":4714.8},{"text":"that","start":4715.04,"end":4715.44},{"text":"the","start":4716,"end":4716.28},{"text":"appropriate","start":4716.28,"end":4716.8},{"text":"rates","start":4716.8,"end":4717.32},{"text":"are","start":4717.32,"end":4717.48},{"text":"levied","start":4717.48,"end":4718},{"text":"fairly","start":4718.08,"end":4718.72},{"text":"in","start":4720.24,"end":4720.56},{"text":"conclusion,","start":4720.56,"end":4721.2},{"text":"the","start":4721.2,"end":4721.44},{"text":"taxation","start":4721.44,"end":4721.92},{"text":"of","start":4721.92,"end":4722.12},{"text":"high","start":4722.12,"end":4722.32},{"text":"net","start":4722.32,"end":4722.6},{"text":"worth","start":4722.6,"end":4723},{"text":"individuals","start":4723,"end":4723.76},{"text":"is","start":4724.4,"end":4724.6},{"text":"of","start":4724.6,"end":4724.88},{"text":"critical","start":4724.88,"end":4725.4},{"text":"importance","start":4725.4,"end":4725.92},{"text":"if","start":4725.92,"end":4726.12},{"text":"the","start":4726.12,"end":4726.28},{"text":"entire","start":4726.28,"end":4726.6},{"text":"Convention","start":4726.6,"end":4727.12},{"text":"is","start":4727.12,"end":4727.32},{"text":"to","start":4727.32,"end":4727.48},{"text":"be","start":4727.48,"end":4727.68},{"text":"successful.","start":4727.68,"end":4728.32}]},{"text":"This is critical to address inequalities, to strengthen the mobilization of national resources and to promote a fair international tax system which is also transparent and progressive.","start":4729.6,"end":4740.96,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"This","start":4729.6,"end":4729.88},{"text":"is","start":4729.88,"end":4730.04},{"text":"critical","start":4730.04,"end":4730.44},{"text":"to","start":4730.44,"end":4730.68},{"text":"address","start":4730.68,"end":4730.96},{"text":"inequalities,","start":4730.96,"end":4731.76},{"text":"to","start":4731.76,"end":4732.08},{"text":"strengthen","start":4732.08,"end":4732.52},{"text":"the","start":4732.52,"end":4732.64},{"text":"mobilization","start":4732.64,"end":4733.12},{"text":"of","start":4733.12,"end":4733.32},{"text":"national","start":4733.32,"end":4733.6},{"text":"resources","start":4733.6,"end":4734.2},{"text":"and","start":4734.2,"end":4734.52},{"text":"to","start":4734.52,"end":4734.76},{"text":"promote","start":4734.76,"end":4735.24},{"text":"a","start":4735.24,"end":4735.56},{"text":"fair","start":4735.56,"end":4735.92},{"text":"international","start":4736,"end":4736.4},{"text":"tax","start":4737.36,"end":4737.76},{"text":"system","start":4738,"end":4738.4},{"text":"which","start":4738.8,"end":4739.12},{"text":"is","start":4739.12,"end":4739.32},{"text":"also","start":4739.32,"end":4739.52},{"text":"transparent","start":4739.52,"end":4740.16},{"text":"and","start":4740.16,"end":4740.399},{"text":"progressive.","start":4740.399,"end":4740.96}]},{"text":"I thank you.","start":4740.96,"end":4741.6,"topics":[],"words":[{"text":"I","start":4740.96,"end":4741.16},{"text":"thank","start":4741.16,"end":4741.36},{"text":"you.","start":4741.36,"end":4741.6}]}]}],"speaker":{"name":"Nathalie Bega","affiliation":"Tax Justice Network of Latin America","affiliation_full":"Tax Justice Network of Latin America","group":null,"function":null}},{"statement_number":59,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4744.64,"end":4745.16,"topics":[],"words":[{"text":"Thank","start":4744.64,"end":4745},{"text":"you.","start":4745,"end":4745.16}]},{"text":"We now have stakeholder six, Texas A&M University.","start":4745.16,"end":4748.88,"topics":[],"words":[{"text":"We","start":4745.16,"end":4745.32},{"text":"now","start":4745.32,"end":4745.48},{"text":"have","start":4745.48,"end":4745.68},{"text":"stakeholder","start":4745.68,"end":4746.48},{"text":"six,","start":4746.48,"end":4746.88},{"text":"Texas","start":4747.36,"end":4747.96},{"text":"A&M","start":4747.96,"end":4748.56},{"text":"University.","start":4748.56,"end":4748.88}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":60,"paragraphs":[{"sentences":[{"text":"Howdy and thank you Again.","start":4751.21,"end":4752.41,"topics":[],"words":[{"text":"Howdy","start":4751.21,"end":4751.57},{"text":"and","start":4751.57,"end":4751.73},{"text":"thank","start":4751.73,"end":4751.93},{"text":"you","start":4751.93,"end":4752.09},{"text":"Again.","start":4752.09,"end":4752.41}]},{"text":"We suggest that Paragraph two specifically reference ultimate beneficial ownership of assets as a key category for exchange, treating shell companies and or trusts as transparent.","start":4753.13,"end":4767.93,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"We","start":4753.13,"end":4753.49},{"text":"suggest","start":4753.49,"end":4753.85},{"text":"that","start":4753.93,"end":4754.25},{"text":"Paragraph","start":4754.25,"end":4754.89},{"text":"two","start":4754.97,"end":4755.37},{"text":"specifically","start":4755.53,"end":4756.45},{"text":"reference","start":4756.45,"end":4757.13},{"text":"ultimate","start":4757.29,"end":4757.93},{"text":"beneficial","start":4758.01,"end":4758.77},{"text":"ownership","start":4758.77,"end":4759.41},{"text":"of","start":4759.41,"end":4759.65},{"text":"assets","start":4759.65,"end":4760.25},{"text":"as","start":4760.65,"end":4760.97},{"text":"a","start":4760.97,"end":4761.17},{"text":"key","start":4761.17,"end":4761.45},{"text":"category","start":4761.45,"end":4762.09},{"text":"for","start":4762.09,"end":4762.33},{"text":"exchange,","start":4762.33,"end":4762.97},{"text":"treating","start":4763.05,"end":4763.53},{"text":"shell","start":4763.53,"end":4763.93},{"text":"companies","start":4763.93,"end":4764.25},{"text":"and","start":4765.37,"end":4765.69},{"text":"or","start":4765.69,"end":4765.929},{"text":"trusts","start":4765.929,"end":4766.57},{"text":"as","start":4766.73,"end":4767.09},{"text":"transparent.","start":4767.09,"end":4767.93}]},{"text":"This dovetails with the global efforts to establish beneficial ownership registers that we'll talk about tomorrow, which we view as positive provided they are implemented in a risk targeted manner such as above a threshold value amount.","start":4768.25,"end":4784.02,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"This","start":4768.25,"end":4768.61},{"text":"dovetails","start":4768.61,"end":4769.61},{"text":"with","start":4769.69,"end":4770.01},{"text":"the","start":4770.01,"end":4770.21},{"text":"global","start":4770.21,"end":4770.45},{"text":"efforts","start":4770.45,"end":4770.89},{"text":"to","start":4770.89,"end":4771.09},{"text":"establish","start":4771.09,"end":4771.65},{"text":"beneficial","start":4771.65,"end":4772.37},{"text":"ownership","start":4772.37,"end":4773.01},{"text":"registers","start":4773.01,"end":4773.73},{"text":"that","start":4773.73,"end":4773.97},{"text":"we'll","start":4773.97,"end":4774.21},{"text":"talk","start":4774.21,"end":4774.37},{"text":"about","start":4774.37,"end":4774.57},{"text":"tomorrow,","start":4774.57,"end":4775.13},{"text":"which","start":4775.7,"end":4775.82},{"text":"we","start":4775.82,"end":4776.02},{"text":"view","start":4776.02,"end":4776.26},{"text":"as","start":4776.26,"end":4776.54},{"text":"positive","start":4776.54,"end":4777.06},{"text":"provided","start":4777.14,"end":4777.74},{"text":"they","start":4777.74,"end":4777.94},{"text":"are","start":4777.94,"end":4778.18},{"text":"implemented","start":4778.18,"end":4778.78},{"text":"in","start":4778.78,"end":4778.94},{"text":"a","start":4778.94,"end":4779.14},{"text":"risk","start":4779.14,"end":4779.46},{"text":"targeted","start":4779.62,"end":4780.3},{"text":"manner","start":4780.3,"end":4780.82},{"text":"such","start":4781.38,"end":4781.7},{"text":"as","start":4781.7,"end":4782.02},{"text":"above","start":4782.1,"end":4782.46},{"text":"a","start":4782.46,"end":4782.62},{"text":"threshold","start":4782.62,"end":4783.1},{"text":"value","start":4783.1,"end":4783.46},{"text":"amount.","start":4783.46,"end":4784.02}]},{"text":"We propose amending the language such as the states shall share information regarding the ultimate beneficial ownership of assets, of structures and techniques used by high net wealth individuals to avoid and evade taxes.","start":4784.34,"end":4798.74,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"We","start":4784.34,"end":4784.7},{"text":"propose","start":4784.7,"end":4785.22},{"text":"amending","start":4785.46,"end":4785.98},{"text":"the","start":4785.98,"end":4786.22},{"text":"language","start":4786.22,"end":4786.66},{"text":"such","start":4786.82,"end":4787.18},{"text":"as","start":4787.18,"end":4787.54},{"text":"the","start":4788.02,"end":4788.3},{"text":"states","start":4788.3,"end":4788.58},{"text":"shall","start":4788.82,"end":4789.22},{"text":"share","start":4789.22,"end":4789.54},{"text":"information","start":4789.54,"end":4789.94},{"text":"regarding","start":4790.26,"end":4790.86},{"text":"the","start":4790.86,"end":4791.1},{"text":"ultimate","start":4791.1,"end":4791.739},{"text":"beneficial","start":4791.739,"end":4792.34},{"text":"ownership","start":4792.34,"end":4792.82},{"text":"of","start":4792.82,"end":4792.98},{"text":"assets,","start":4792.98,"end":4793.38},{"text":"of","start":4793.38,"end":4793.62},{"text":"structures","start":4793.62,"end":4794.06},{"text":"and","start":4794.06,"end":4794.3},{"text":"techniques","start":4794.3,"end":4794.98},{"text":"used","start":4795.14,"end":4795.42},{"text":"by","start":4795.42,"end":4795.58},{"text":"high","start":4795.58,"end":4795.78},{"text":"net","start":4795.78,"end":4796.02},{"text":"wealth","start":4796.02,"end":4796.34},{"text":"individuals","start":4796.34,"end":4796.94},{"text":"to","start":4796.94,"end":4797.1},{"text":"avoid","start":4797.1,"end":4797.46},{"text":"and","start":4797.46,"end":4797.66},{"text":"evade","start":4797.66,"end":4798.14},{"text":"taxes.","start":4798.14,"end":4798.74}]},{"text":"Within commentary to Article 6, we propose referencing the globally Agreed framework of the Common Reporting Standard, but expanding its application into the area of luxury asset registries and cryptocurrency holdings.","start":4799.38,"end":4814.49,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"Within","start":4799.38,"end":4799.78},{"text":"commentary","start":4799.86,"end":4800.66},{"text":"to","start":4800.66,"end":4800.86},{"text":"Article","start":4800.86,"end":4801.14},{"text":"6,","start":4801.22,"end":4801.62},{"text":"we","start":4802.09,"end":4802.25},{"text":"propose","start":4802.25,"end":4802.81},{"text":"referencing","start":4802.81,"end":4803.53},{"text":"the","start":4803.53,"end":4803.73},{"text":"globally","start":4803.73,"end":4804.21},{"text":"Agreed","start":4804.21,"end":4804.73},{"text":"framework","start":4804.73,"end":4805.21},{"text":"of","start":4805.21,"end":4805.41},{"text":"the","start":4805.41,"end":4805.61},{"text":"Common","start":4805.61,"end":4806.01},{"text":"Reporting","start":4806.01,"end":4806.53},{"text":"Standard,","start":4806.53,"end":4807.13},{"text":"but","start":4807.37,"end":4807.73},{"text":"expanding","start":4807.73,"end":4808.37},{"text":"its","start":4808.37,"end":4808.61},{"text":"application","start":4808.61,"end":4809.37},{"text":"into","start":4809.61,"end":4809.97},{"text":"the","start":4809.97,"end":4810.21},{"text":"area","start":4810.21,"end":4810.41},{"text":"of","start":4810.41,"end":4810.65},{"text":"luxury","start":4810.65,"end":4811.21},{"text":"asset","start":4811.21,"end":4811.69},{"text":"registries","start":4811.69,"end":4812.33},{"text":"and","start":4812.41,"end":4812.81},{"text":"cryptocurrency","start":4812.81,"end":4813.93},{"text":"holdings.","start":4813.93,"end":4814.49}]}]},{"sentences":[{"text":"Moreover, to strengthen Paragraph two, we recommend incorporating language that disclosure and exchanges be automatic, prompt and in a standardized format, again like the Common Reporting standard, to ensure information is actionable for all parties and that current global peer review of tax information exchange may be leveraged in this regard.","start":4815.13,"end":4838.96,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"Moreover,","start":4815.13,"end":4815.77},{"text":"to","start":4815.77,"end":4816.05},{"text":"strengthen","start":4816.05,"end":4816.61},{"text":"Paragraph","start":4816.61,"end":4817.29},{"text":"two,","start":4817.29,"end":4817.69},{"text":"we","start":4818.09,"end":4818.41},{"text":"recommend","start":4818.41,"end":4819.05},{"text":"incorporating","start":4819.05,"end":4819.81},{"text":"language","start":4819.81,"end":4820.33},{"text":"that","start":4820.49,"end":4820.81},{"text":"disclosure","start":4820.81,"end":4821.61},{"text":"and","start":4821.69,"end":4821.97},{"text":"exchanges","start":4821.97,"end":4822.57},{"text":"be","start":4822.57,"end":4822.97},{"text":"automatic,","start":4823.13,"end":4823.85},{"text":"prompt","start":4824.41,"end":4824.97},{"text":"and","start":4825.13,"end":4825.45},{"text":"in","start":4825.45,"end":4825.65},{"text":"a","start":4825.65,"end":4825.81},{"text":"standardized","start":4825.81,"end":4826.53},{"text":"format,","start":4826.53,"end":4827.13},{"text":"again","start":4827.21,"end":4827.61},{"text":"like","start":4827.61,"end":4827.89},{"text":"the","start":4827.89,"end":4828.05},{"text":"Common","start":4828.05,"end":4828.37},{"text":"Reporting","start":4828.37,"end":4828.85},{"text":"standard,","start":4828.85,"end":4829.37},{"text":"to","start":4829.92,"end":4830.04},{"text":"ensure","start":4830.04,"end":4830.32},{"text":"information","start":4830.32,"end":4830.72},{"text":"is","start":4830.88,"end":4831.24},{"text":"actionable","start":4831.24,"end":4831.96},{"text":"for","start":4831.96,"end":4832.24},{"text":"all","start":4832.24,"end":4832.52},{"text":"parties","start":4832.52,"end":4833.04},{"text":"and","start":4833.12,"end":4833.44},{"text":"that","start":4833.44,"end":4833.68},{"text":"current","start":4833.68,"end":4834},{"text":"global","start":4834.08,"end":4834.48},{"text":"peer","start":4834.56,"end":4835.04},{"text":"review","start":4835.04,"end":4835.28},{"text":"of","start":4835.28,"end":4835.52},{"text":"tax","start":4835.52,"end":4835.8},{"text":"information","start":4835.8,"end":4836.16},{"text":"exchange","start":4836.4,"end":4836.96},{"text":"may","start":4836.96,"end":4837.16},{"text":"be","start":4837.16,"end":4837.4},{"text":"leveraged","start":4837.4,"end":4837.92},{"text":"in","start":4837.92,"end":4838.2},{"text":"this","start":4838.2,"end":4838.44},{"text":"regard.","start":4838.44,"end":4838.96}]},{"text":"Let me comment also on Paragraph three, which calls for coordinated approaches to ensure effective taxation of high net wealth individuals.","start":4839.52,"end":4847.52,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Let","start":4839.52,"end":4839.8},{"text":"me","start":4839.8,"end":4839.96},{"text":"comment","start":4839.96,"end":4840.2},{"text":"also","start":4840.2,"end":4840.52},{"text":"on","start":4840.52,"end":4840.76},{"text":"Paragraph","start":4840.76,"end":4841.32},{"text":"three,","start":4841.32,"end":4841.68},{"text":"which","start":4842.08,"end":4842.4},{"text":"calls","start":4842.4,"end":4842.68},{"text":"for","start":4842.68,"end":4842.88},{"text":"coordinated","start":4842.88,"end":4843.64},{"text":"approaches","start":4843.64,"end":4844.16},{"text":"to","start":4844.16,"end":4844.36},{"text":"ensure","start":4844.36,"end":4844.64},{"text":"effective","start":4844.72,"end":4845.32},{"text":"taxation","start":4845.32,"end":4845.84},{"text":"of","start":4845.84,"end":4846.04},{"text":"high","start":4846.04,"end":4846.24},{"text":"net","start":4846.24,"end":4846.44},{"text":"wealth","start":4846.44,"end":4846.72},{"text":"individuals.","start":4846.72,"end":4847.52}]},{"text":"Within a commentary, we propose that net wealth taxes, exit taxes and residency rules be specifically mentioned for or coordination.","start":4847.76,"end":4857.68,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Within","start":4847.76,"end":4848.12},{"text":"a","start":4848.12,"end":4848.4},{"text":"commentary,","start":4848.4,"end":4849.2},{"text":"we","start":4849.28,"end":4849.64},{"text":"propose","start":4849.64,"end":4850.12},{"text":"that","start":4850.12,"end":4850.44},{"text":"net","start":4850.44,"end":4850.76},{"text":"wealth","start":4850.76,"end":4851.16},{"text":"taxes,","start":4851.16,"end":4851.84},{"text":"exit","start":4852.24,"end":4852.8},{"text":"taxes","start":4852.8,"end":4853.36},{"text":"and","start":4853.6,"end":4853.96},{"text":"residency","start":4853.96,"end":4854.64},{"text":"rules","start":4854.64,"end":4854.96},{"text":"be","start":4854.96,"end":4855.24},{"text":"specifically","start":4855.24,"end":4856.08},{"text":"mentioned","start":4856.08,"end":4856.6},{"text":"for","start":4856.6,"end":4856.84},{"text":"or","start":4856.84,"end":4857.12},{"text":"coordination.","start":4857.12,"end":4857.68}]},{"text":"But in light of my previous Article 5 proposal regarding mitigating double taxation, Article 6's coordinated measures should also be designed to avoid double taxation for high net wealth individuals via a resident country based tax credit mechanism.","start":4858.5,"end":4875.38,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"But","start":4858.5,"end":4858.62},{"text":"in","start":4858.62,"end":4858.78},{"text":"light","start":4858.78,"end":4859.02},{"text":"of","start":4859.02,"end":4859.26},{"text":"my","start":4859.26,"end":4859.5},{"text":"previous","start":4859.5,"end":4859.86},{"text":"Article","start":4860.1,"end":4860.5},{"text":"5","start":4860.58,"end":4860.94},{"text":"proposal","start":4860.94,"end":4861.54},{"text":"regarding","start":4861.54,"end":4861.94},{"text":"mitigating","start":4861.94,"end":4862.54},{"text":"double","start":4862.54,"end":4862.9},{"text":"taxation,","start":4862.9,"end":4863.54},{"text":"Article","start":4864.02,"end":4864.42},{"text":"6's","start":4864.5,"end":4865.14},{"text":"coordinated","start":4865.14,"end":4865.78},{"text":"measures","start":4865.78,"end":4866.26},{"text":"should","start":4866.5,"end":4866.9},{"text":"also","start":4866.9,"end":4867.26},{"text":"be","start":4867.26,"end":4867.54},{"text":"designed","start":4867.54,"end":4868.06},{"text":"to","start":4868.06,"end":4868.3},{"text":"avoid","start":4868.3,"end":4868.66},{"text":"double","start":4868.66,"end":4869.02},{"text":"taxation","start":4869.02,"end":4869.66},{"text":"for","start":4869.66,"end":4869.9},{"text":"high","start":4869.9,"end":4870.1},{"text":"net","start":4870.1,"end":4870.3},{"text":"wealth","start":4870.3,"end":4870.58},{"text":"individuals","start":4870.58,"end":4871.3},{"text":"via","start":4871.38,"end":4871.82},{"text":"a","start":4871.82,"end":4872.14},{"text":"resident","start":4872.14,"end":4872.74},{"text":"country","start":4872.74,"end":4873.14},{"text":"based","start":4873.3,"end":4873.7},{"text":"tax","start":4873.86,"end":4874.26},{"text":"credit","start":4874.34,"end":4874.82},{"text":"mechanism.","start":4874.82,"end":4875.38}]},{"text":"Finally, we suggest integrating Article 6's high net wealth focused efforts with Article 7's illicit flows and transparency measures by referencing again within a commentary for either article, risk based transparency that also applies to the advisors of the ultimate beneficial owner, as it does with by example, the fatf.","start":4875.86,"end":4900.83,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"Finally,","start":4875.86,"end":4876.42},{"text":"we","start":4876.74,"end":4877.06},{"text":"suggest","start":4877.06,"end":4877.38},{"text":"integrating","start":4877.54,"end":4878.26},{"text":"Article","start":4878.26,"end":4878.66},{"text":"6's","start":4878.74,"end":4879.26},{"text":"high","start":4879.26,"end":4879.46},{"text":"net","start":4879.46,"end":4879.7},{"text":"wealth","start":4879.7,"end":4880.06},{"text":"focused","start":4880.06,"end":4880.58},{"text":"efforts","start":4880.58,"end":4881.06},{"text":"with","start":4881.22,"end":4881.58},{"text":"Article","start":4881.58,"end":4881.94},{"text":"7's","start":4882.26,"end":4882.9},{"text":"illicit","start":4882.9,"end":4883.54},{"text":"flows","start":4883.54,"end":4883.98},{"text":"and","start":4883.98,"end":4884.18},{"text":"transparency","start":4884.18,"end":4884.86},{"text":"measures","start":4884.86,"end":4885.38},{"text":"by","start":4885.87,"end":4886.03},{"text":"referencing","start":4886.03,"end":4886.75},{"text":"again","start":4886.75,"end":4887.11},{"text":"within","start":4887.11,"end":4887.43},{"text":"a","start":4887.43,"end":4887.71},{"text":"commentary","start":4887.71,"end":4888.35},{"text":"for","start":4888.75,"end":4889.07},{"text":"either","start":4889.07,"end":4889.43},{"text":"article,","start":4889.43,"end":4889.79},{"text":"risk","start":4890.27,"end":4890.67},{"text":"based","start":4890.99,"end":4891.39},{"text":"transparency","start":4891.39,"end":4892.27},{"text":"that","start":4892.43,"end":4892.79},{"text":"also","start":4892.79,"end":4893.15},{"text":"applies","start":4893.15,"end":4893.71},{"text":"to","start":4893.79,"end":4894.11},{"text":"the","start":4894.11,"end":4894.39},{"text":"advisors","start":4894.39,"end":4895.31},{"text":"of","start":4895.79,"end":4896.11},{"text":"the","start":4896.11,"end":4896.35},{"text":"ultimate","start":4896.35,"end":4896.79},{"text":"beneficial","start":4896.79,"end":4897.39},{"text":"owner,","start":4897.39,"end":4897.95},{"text":"as","start":4898.03,"end":4898.31},{"text":"it","start":4898.31,"end":4898.51},{"text":"does","start":4898.51,"end":4898.75},{"text":"with","start":4898.75,"end":4898.99},{"text":"by","start":4898.99,"end":4899.23},{"text":"example,","start":4899.23,"end":4899.71},{"text":"the","start":4899.71,"end":4899.91},{"text":"fatf.","start":4899.91,"end":4900.83}]}]},{"sentences":[{"text":"Thank you very kindly.","start":4900.99,"end":4902.19,"topics":[],"words":[{"text":"Thank","start":4900.99,"end":4901.31},{"text":"you","start":4901.31,"end":4901.43},{"text":"very","start":4901.43,"end":4901.67},{"text":"kindly.","start":4901.67,"end":4902.19}]}]}],"speaker":{"name":null,"affiliation":"Texas A&M University","affiliation_full":"Texas A&M University","group":null,"function":null}},{"statement_number":61,"paragraphs":[{"sentences":[{"text":"Thank you.","start":4904.67,"end":4905.31,"topics":[],"words":[{"text":"Thank","start":4904.67,"end":4905.03},{"text":"you.","start":4905.03,"end":4905.31}]},{"text":"We now have Stakeholder seven, the Paris School of Economics.","start":4905.31,"end":4910.03,"topics":[],"words":[{"text":"We","start":4905.31,"end":4905.59},{"text":"now","start":4905.59,"end":4905.75},{"text":"have","start":4905.75,"end":4905.95},{"text":"Stakeholder","start":4905.95,"end":4906.67},{"text":"seven,","start":4906.83,"end":4907.23},{"text":"the","start":4907.95,"end":4908.35},{"text":"Paris","start":4908.51,"end":4908.99},{"text":"School","start":4908.99,"end":4909.19},{"text":"of","start":4909.19,"end":4909.35},{"text":"Economics.","start":4909.35,"end":4910.03}]},{"text":"Thank you very much.","start":4911.32,"end":4912,"topics":[],"words":[{"text":"Thank","start":4911.32,"end":4911.48},{"text":"you","start":4911.48,"end":4911.6},{"text":"very","start":4911.6,"end":4911.76},{"text":"much.","start":4911.76,"end":4912}]},{"text":"Chair.","start":4912,"end":4912.36,"topics":[],"words":[{"text":"Chair.","start":4912,"end":4912.36}]},{"text":"I'm speaking on behalf of the EU Tax Observatory and we believe that the inclusion of a strong commitment to the taxation of high net worth individuals in Article 6 is a necessity.","start":4913.16,"end":4922.2,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"I'm","start":4913.16,"end":4913.52},{"text":"speaking","start":4913.52,"end":4913.8},{"text":"on","start":4913.8,"end":4913.96},{"text":"behalf","start":4913.96,"end":4914.2},{"text":"of","start":4914.2,"end":4914.28},{"text":"the","start":4914.28,"end":4914.44},{"text":"EU","start":4914.44,"end":4914.68},{"text":"Tax","start":4914.68,"end":4914.92},{"text":"Observatory","start":4914.92,"end":4915.56},{"text":"and","start":4915.72,"end":4916.04},{"text":"we","start":4916.04,"end":4916.28},{"text":"believe","start":4916.28,"end":4916.56},{"text":"that","start":4916.56,"end":4916.8},{"text":"the","start":4916.8,"end":4917.04},{"text":"inclusion","start":4917.04,"end":4917.56},{"text":"of","start":4917.56,"end":4917.68},{"text":"a","start":4917.68,"end":4917.84},{"text":"strong","start":4917.84,"end":4918.04},{"text":"commitment","start":4918.04,"end":4918.52},{"text":"to","start":4918.52,"end":4918.72},{"text":"the","start":4918.72,"end":4918.84},{"text":"taxation","start":4918.84,"end":4919.24},{"text":"of","start":4919.24,"end":4919.4},{"text":"high","start":4919.4,"end":4919.52},{"text":"net","start":4919.52,"end":4919.72},{"text":"worth","start":4919.72,"end":4920},{"text":"individuals","start":4920,"end":4920.4},{"text":"in","start":4920.4,"end":4920.56},{"text":"Article","start":4920.56,"end":4920.84},{"text":"6","start":4920.84,"end":4921.2},{"text":"is","start":4921.2,"end":4921.44},{"text":"a","start":4921.44,"end":4921.6},{"text":"necessity.","start":4921.6,"end":4922.2}]}]},{"sentences":[{"text":"Academic research conducted in collaboration with tax administrations in several countries clearly shows that high net worth individuals systematically face lower effective tax rates than other socioeconomic groups, often as little as half as much than everyone else.","start":4922.6,"end":4938.13,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Academic","start":4922.6,"end":4923.2},{"text":"research","start":4923.2,"end":4923.48},{"text":"conducted","start":4923.64,"end":4924.2},{"text":"in","start":4924.2,"end":4924.52},{"text":"collaboration","start":4925.16,"end":4925.76},{"text":"with","start":4925.76,"end":4925.92},{"text":"tax","start":4925.92,"end":4926.16},{"text":"administrations","start":4926.16,"end":4926.84},{"text":"in","start":4926.84,"end":4926.96},{"text":"several","start":4926.96,"end":4927.24},{"text":"countries","start":4927.32,"end":4927.72},{"text":"clearly","start":4928.12,"end":4928.6},{"text":"shows","start":4928.6,"end":4928.96},{"text":"that","start":4928.96,"end":4929.12},{"text":"high","start":4929.12,"end":4929.32},{"text":"net","start":4929.32,"end":4929.52},{"text":"worth","start":4929.52,"end":4929.76},{"text":"individuals","start":4929.76,"end":4930.24},{"text":"systematically","start":4930.24,"end":4930.96},{"text":"face","start":4930.96,"end":4931.32},{"text":"lower","start":4931.32,"end":4931.76},{"text":"effective","start":4931.76,"end":4932.2},{"text":"tax","start":4932.2,"end":4932.48},{"text":"rates","start":4932.48,"end":4932.8},{"text":"than","start":4932.8,"end":4933},{"text":"other","start":4933,"end":4933.24},{"text":"socioeconomic","start":4933.24,"end":4934.08},{"text":"groups,","start":4934.08,"end":4934.52},{"text":"often","start":4934.84,"end":4935.24},{"text":"as","start":4935.56,"end":4935.84},{"text":"little","start":4935.84,"end":4936.08},{"text":"as","start":4936.08,"end":4936.32},{"text":"half","start":4936.32,"end":4936.52},{"text":"as","start":4936.52,"end":4936.7},{"text":"much","start":4936.93,"end":4937.13},{"text":"than","start":4937.13,"end":4937.41},{"text":"everyone","start":4937.41,"end":4937.69},{"text":"else.","start":4937.69,"end":4938.13}]},{"text":"This outcome is primarily driven by legal tax base erosion mechanisms, including the ability of high net worth individuals to arbitrage between different national tax systems.","start":4938.61,"end":4948.85,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"This","start":4938.61,"end":4938.93},{"text":"outcome","start":4938.93,"end":4939.37},{"text":"is","start":4939.37,"end":4939.53},{"text":"primarily","start":4939.53,"end":4939.97},{"text":"driven","start":4939.97,"end":4940.29},{"text":"by","start":4940.29,"end":4940.53},{"text":"legal","start":4940.53,"end":4940.93},{"text":"tax","start":4940.93,"end":4941.25},{"text":"base","start":4941.97,"end":4942.37},{"text":"erosion","start":4942.37,"end":4942.81},{"text":"mechanisms,","start":4942.81,"end":4943.41},{"text":"including","start":4943.41,"end":4943.73},{"text":"the","start":4943.81,"end":4944.09},{"text":"ability","start":4944.09,"end":4944.45},{"text":"of","start":4944.45,"end":4944.65},{"text":"high","start":4944.65,"end":4944.85},{"text":"net","start":4944.85,"end":4945.05},{"text":"worth","start":4945.05,"end":4945.29},{"text":"individuals","start":4945.29,"end":4945.73},{"text":"to","start":4945.73,"end":4945.85},{"text":"arbitrage","start":4945.85,"end":4946.41},{"text":"between","start":4946.41,"end":4946.65},{"text":"different","start":4946.65,"end":4947.01},{"text":"national","start":4947.41,"end":4947.81},{"text":"tax","start":4947.81,"end":4948.21},{"text":"systems.","start":4948.21,"end":4948.85}]},{"text":"This means that even though many studies show that their actual mobility in response to our higher taxes is sometimes limited, the threat of capital flight exerts a strong chilling effect on national tax policy.","start":4949.57,"end":4963.06,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"This","start":4949.57,"end":4949.93},{"text":"means","start":4949.93,"end":4950.25},{"text":"that","start":4950.25,"end":4950.57},{"text":"even","start":4950.57,"end":4950.85},{"text":"though","start":4950.85,"end":4951.17},{"text":"many","start":4951.33,"end":4951.69},{"text":"studies","start":4951.69,"end":4952.21},{"text":"show","start":4952.21,"end":4952.609},{"text":"that","start":4952.609,"end":4952.889},{"text":"their","start":4952.889,"end":4953.13},{"text":"actual","start":4953.13,"end":4953.53},{"text":"mobility","start":4953.53,"end":4954.01},{"text":"in","start":4954.01,"end":4954.25},{"text":"response","start":4954.25,"end":4954.57},{"text":"to","start":4954.57,"end":4954.69},{"text":"our","start":4954.69,"end":4954.93},{"text":"higher","start":4955.01,"end":4955.37},{"text":"taxes","start":4955.37,"end":4955.93},{"text":"is","start":4955.93,"end":4956.29},{"text":"sometimes","start":4956.45,"end":4956.89},{"text":"limited,","start":4956.89,"end":4957.33},{"text":"the","start":4957.73,"end":4958.05},{"text":"threat","start":4958.05,"end":4958.33},{"text":"of","start":4958.33,"end":4958.61},{"text":"capital","start":4958.61,"end":4958.93},{"text":"flight","start":4959.01,"end":4959.53},{"text":"exerts","start":4959.53,"end":4960.05},{"text":"a","start":4960.05,"end":4960.25},{"text":"strong","start":4960.25,"end":4960.49},{"text":"chilling","start":4960.49,"end":4960.97},{"text":"effect","start":4960.97,"end":4961.25},{"text":"on","start":4961.49,"end":4961.85},{"text":"national","start":4961.85,"end":4962.21},{"text":"tax","start":4962.5,"end":4962.7},{"text":"policy.","start":4962.7,"end":4963.06}]},{"text":"Governments anticipate this risk and respond defensively, for example by introducing special tax regimes for wealthy individuals.","start":4963.7,"end":4970.74,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"Governments","start":4963.7,"end":4964.3},{"text":"anticipate","start":4964.3,"end":4964.78},{"text":"this","start":4964.78,"end":4964.98},{"text":"risk","start":4964.98,"end":4965.3},{"text":"and","start":4965.3,"end":4965.66},{"text":"respond","start":4965.66,"end":4966.1},{"text":"defensively,","start":4966.1,"end":4966.9},{"text":"for","start":4966.9,"end":4967.18},{"text":"example","start":4967.18,"end":4967.58},{"text":"by","start":4967.58,"end":4967.74},{"text":"introducing","start":4967.74,"end":4968.34},{"text":"special","start":4968.5,"end":4968.86},{"text":"tax","start":4968.86,"end":4969.18},{"text":"regimes","start":4969.18,"end":4969.62},{"text":"for","start":4969.62,"end":4969.74},{"text":"wealthy","start":4969.74,"end":4970.1},{"text":"individuals.","start":4970.1,"end":4970.74}]},{"text":"This dynamic is not merely theoretical, it is a reality.","start":4970.98,"end":4974.22,"topics":[],"words":[{"text":"This","start":4970.98,"end":4971.3},{"text":"dynamic","start":4971.3,"end":4971.74},{"text":"is","start":4971.74,"end":4971.9},{"text":"not","start":4971.9,"end":4972.06},{"text":"merely","start":4972.06,"end":4972.46},{"text":"theoretical,","start":4972.46,"end":4973.14},{"text":"it","start":4973.14,"end":4973.42},{"text":"is","start":4973.42,"end":4973.58},{"text":"a","start":4973.58,"end":4973.74},{"text":"reality.","start":4973.74,"end":4974.22}]}]},{"sentences":[{"text":"For example, in Europe there has been an increase from 5 to 28 special tax regimes targeted at high net worth individuals in the past 30 years.","start":4974.22,"end":4985.22,"topics":[{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."}],"words":[{"text":"For","start":4974.22,"end":4974.46},{"text":"example,","start":4974.46,"end":4974.82},{"text":"in","start":4974.82,"end":4975.06},{"text":"Europe","start":4975.06,"end":4975.38},{"text":"there","start":4977.3,"end":4977.62},{"text":"has","start":4977.62,"end":4977.82},{"text":"been","start":4977.82,"end":4977.98},{"text":"an","start":4977.98,"end":4978.14},{"text":"increase","start":4978.14,"end":4978.42},{"text":"from","start":4978.5,"end":4978.86},{"text":"5","start":4978.86,"end":4979.18},{"text":"to","start":4979.18,"end":4979.5},{"text":"28","start":4979.5,"end":4980.1},{"text":"special","start":4980.1,"end":4980.46},{"text":"tax","start":4980.46,"end":4980.78},{"text":"regimes","start":4980.78,"end":4981.42},{"text":"targeted","start":4981.42,"end":4982.02},{"text":"at","start":4982.02,"end":4982.22},{"text":"high","start":4982.22,"end":4982.38},{"text":"net","start":4982.38,"end":4982.54},{"text":"worth","start":4982.54,"end":4982.78},{"text":"individuals","start":4982.78,"end":4983.46},{"text":"in","start":4983.46,"end":4983.74},{"text":"the","start":4983.74,"end":4983.9},{"text":"past","start":4983.9,"end":4984.18},{"text":"30","start":4984.5,"end":4984.86},{"text":"years.","start":4984.86,"end":4985.22}]},{"text":"In practice, this amounts to a progressive erosion of countries ability to exercise its social sovereign taxing rights.","start":4985.94,"end":4991.29,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"In","start":4985.94,"end":4986.3},{"text":"practice,","start":4986.3,"end":4986.74},{"text":"this","start":4986.74,"end":4986.94},{"text":"amounts","start":4986.94,"end":4987.34},{"text":"to","start":4987.34,"end":4987.46},{"text":"a","start":4987.46,"end":4987.54},{"text":"progressive","start":4987.54,"end":4987.94},{"text":"erosion","start":4987.94,"end":4988.34},{"text":"of","start":4988.34,"end":4988.54},{"text":"countries","start":4988.54,"end":4988.78},{"text":"ability","start":4988.78,"end":4989.18},{"text":"to","start":4989.18,"end":4989.34},{"text":"exercise","start":4989.34,"end":4989.78},{"text":"its","start":4989.78,"end":4989.98},{"text":"social","start":4989.98,"end":4990.1},{"text":"sovereign","start":4990.17,"end":4990.45},{"text":"taxing","start":4990.45,"end":4990.97},{"text":"rights.","start":4990.97,"end":4991.29}]},{"text":"This is precisely why international cooperation is crucial.","start":4992.01,"end":4995.57,"topics":[],"words":[{"text":"This","start":4992.01,"end":4992.33},{"text":"is","start":4992.33,"end":4992.65},{"text":"precisely","start":4992.65,"end":4993.37},{"text":"why","start":4993.37,"end":4993.69},{"text":"international","start":4993.77,"end":4994.17},{"text":"cooperation","start":4994.25,"end":4994.93},{"text":"is","start":4994.93,"end":4995.09},{"text":"crucial.","start":4995.09,"end":4995.57}]},{"text":"When acting unilaterally, countries are pushed into strategic competition that constrains their policy choices and weakens their tax sovereignty.","start":4995.57,"end":5003.61,"topics":[{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."}],"words":[{"text":"When","start":4995.57,"end":4995.81},{"text":"acting","start":4995.81,"end":4996.13},{"text":"unilaterally,","start":4996.13,"end":4996.81},{"text":"countries","start":4996.81,"end":4997.21},{"text":"are","start":4997.21,"end":4997.49},{"text":"pushed","start":4997.49,"end":4997.81},{"text":"into","start":4997.81,"end":4998.09},{"text":"strategic","start":4998.89,"end":4999.45},{"text":"competition","start":4999.45,"end":5000.01},{"text":"that","start":5000.25,"end":5000.57},{"text":"constrains","start":5000.57,"end":5001.05},{"text":"their","start":5001.05,"end":5001.25},{"text":"policy","start":5001.25,"end":5001.53},{"text":"choices","start":5001.53,"end":5001.97},{"text":"and","start":5001.97,"end":5002.17},{"text":"weakens","start":5002.17,"end":5002.57},{"text":"their","start":5002.57,"end":5002.73},{"text":"tax","start":5002.73,"end":5002.97},{"text":"sovereignty.","start":5002.97,"end":5003.61}]},{"text":"Coordinated approaches instead reduce the risk of unilateral disadvantage and allow governments to implement their chosen tax policies.","start":5004.01,"end":5011.53,"topics":[],"words":[{"text":"Coordinated","start":5004.01,"end":5004.81},{"text":"approaches","start":5004.81,"end":5005.33},{"text":"instead","start":5005.33,"end":5005.77},{"text":"reduce","start":5006.169,"end":5006.61},{"text":"the","start":5006.61,"end":5006.77},{"text":"risk","start":5006.77,"end":5006.97},{"text":"of","start":5006.97,"end":5007.17},{"text":"unilateral","start":5007.17,"end":5007.73},{"text":"disadvantage","start":5007.73,"end":5008.33},{"text":"and","start":5008.33,"end":5008.53},{"text":"allow","start":5008.53,"end":5008.77},{"text":"governments","start":5008.77,"end":5009.37},{"text":"to","start":5009.37,"end":5009.61},{"text":"implement","start":5009.61,"end":5010.01},{"text":"their","start":5010.01,"end":5010.33},{"text":"chosen","start":5010.33,"end":5010.69},{"text":"tax","start":5010.69,"end":5010.93},{"text":"policies.","start":5010.93,"end":5011.53}]}]},{"sentences":[{"text":"In this sense, international cooperation on high net worth individual taxations that does not limit tax sovereignty, but it expands it and restores it.","start":5011.77,"end":5019.71,"topics":[],"words":[{"text":"In","start":5011.77,"end":5012.09},{"text":"this","start":5012.09,"end":5012.33},{"text":"sense,","start":5012.33,"end":5012.73},{"text":"international","start":5012.73,"end":5013.13},{"text":"cooperation","start":5013.29,"end":5013.89},{"text":"on","start":5013.89,"end":5014.05},{"text":"high","start":5014.05,"end":5014.21},{"text":"net","start":5014.21,"end":5014.37},{"text":"worth","start":5014.37,"end":5014.61},{"text":"individual","start":5014.61,"end":5014.97},{"text":"taxations","start":5014.97,"end":5015.53},{"text":"that","start":5016.03,"end":5016.23},{"text":"does","start":5016.23,"end":5016.47},{"text":"not","start":5016.47,"end":5016.67},{"text":"limit","start":5016.67,"end":5017.03},{"text":"tax","start":5017.03,"end":5017.27},{"text":"sovereignty,","start":5017.27,"end":5017.83},{"text":"but","start":5017.83,"end":5017.99},{"text":"it","start":5017.99,"end":5018.15},{"text":"expands","start":5018.15,"end":5018.63},{"text":"it","start":5018.63,"end":5018.79},{"text":"and","start":5018.79,"end":5018.99},{"text":"restores","start":5018.99,"end":5019.43},{"text":"it.","start":5019.43,"end":5019.71}]},{"text":"Against this background, the focus of paragraph 1 and 2 on detection and information is necessary.","start":5020.67,"end":5025.79,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"Against","start":5020.67,"end":5021.07},{"text":"this","start":5021.07,"end":5021.43},{"text":"background,","start":5021.43,"end":5021.95},{"text":"the","start":5021.95,"end":5022.15},{"text":"focus","start":5022.15,"end":5022.39},{"text":"of","start":5022.39,"end":5022.63},{"text":"paragraph","start":5022.63,"end":5023.07},{"text":"1","start":5023.07,"end":5023.31},{"text":"and","start":5023.31,"end":5023.51},{"text":"2","start":5023.51,"end":5023.71},{"text":"on","start":5023.71,"end":5023.91},{"text":"detection","start":5023.91,"end":5024.27},{"text":"and","start":5024.27,"end":5024.47},{"text":"information","start":5024.47,"end":5024.75},{"text":"is","start":5024.91,"end":5025.23},{"text":"necessary.","start":5025.23,"end":5025.79}]},{"text":"However, paragraph 3 remains weakly worded as robust frameworks are needed to ensure effective taxation of high net worth individuals.","start":5026.19,"end":5034.83,"topics":[],"words":[{"text":"However,","start":5026.19,"end":5026.59},{"text":"paragraph","start":5026.67,"end":5027.31},{"text":"3","start":5027.31,"end":5027.63},{"text":"remains","start":5028.99,"end":5029.39},{"text":"weakly","start":5029.39,"end":5029.83},{"text":"worded","start":5029.83,"end":5030.43},{"text":"as","start":5030.51,"end":5030.83},{"text":"robust","start":5030.83,"end":5031.23},{"text":"frameworks","start":5031.23,"end":5031.79},{"text":"are","start":5031.79,"end":5031.949},{"text":"needed","start":5031.949,"end":5032.23},{"text":"to","start":5032.23,"end":5032.39},{"text":"ensure","start":5032.39,"end":5032.67},{"text":"effective","start":5032.67,"end":5033.11},{"text":"taxation","start":5033.11,"end":5033.51},{"text":"of","start":5033.51,"end":5033.67},{"text":"high","start":5033.67,"end":5033.83},{"text":"net","start":5033.83,"end":5033.99},{"text":"worth","start":5033.99,"end":5034.23},{"text":"individuals.","start":5034.23,"end":5034.83}]},{"text":"Research demonstrates that the most effective response would be the establishment of clear and minimum standards that neutralize the incentives for base erosion and residency shopping.","start":5035.23,"end":5046.15,"topics":[],"words":[{"text":"Research","start":5035.23,"end":5035.63},{"text":"demonstrates","start":5035.71,"end":5036.43},{"text":"that","start":5036.43,"end":5036.63},{"text":"the","start":5036.63,"end":5036.75},{"text":"most","start":5036.75,"end":5036.91},{"text":"effective","start":5036.91,"end":5037.31},{"text":"response","start":5037.31,"end":5037.79},{"text":"would","start":5037.79,"end":5037.99},{"text":"be","start":5037.99,"end":5038.15},{"text":"the","start":5038.15,"end":5038.27},{"text":"establishment","start":5038.27,"end":5038.79},{"text":"of","start":5038.79,"end":5039.07},{"text":"clear","start":5039.23,"end":5039.63},{"text":"and","start":5039.63,"end":5039.91},{"text":"minimum","start":5039.91,"end":5040.43},{"text":"standards","start":5040.75,"end":5041.31},{"text":"that","start":5041.59,"end":5041.75},{"text":"neutralize","start":5041.75,"end":5042.19},{"text":"the","start":5042.19,"end":5042.35},{"text":"incentives","start":5042.35,"end":5042.79},{"text":"for","start":5042.79,"end":5043.11},{"text":"base","start":5043.91,"end":5044.35},{"text":"erosion","start":5044.35,"end":5044.75},{"text":"and","start":5044.75,"end":5044.91},{"text":"residency","start":5044.91,"end":5045.55},{"text":"shopping.","start":5045.55,"end":5046.15}]},{"text":"Therefore, strengthening Article 6 along these lines would allow the Convention to move beyond problem recognition and towards solution that meaningfully restore the country's abilities to tax their wealthiest residents in line with their sovereign rights.","start":5046.79,"end":5059.51,"topics":[],"words":[{"text":"Therefore,","start":5046.79,"end":5047.35},{"text":"strengthening","start":5047.35,"end":5048.11},{"text":"Article","start":5048.11,"end":5048.47},{"text":"6","start":5048.55,"end":5048.91},{"text":"along","start":5048.91,"end":5049.19},{"text":"these","start":5049.19,"end":5049.47},{"text":"lines","start":5049.47,"end":5049.87},{"text":"would","start":5049.87,"end":5050.07},{"text":"allow","start":5050.07,"end":5050.27},{"text":"the","start":5050.27,"end":5050.43},{"text":"Convention","start":5050.43,"end":5050.83},{"text":"to","start":5050.83,"end":5050.99},{"text":"move","start":5050.99,"end":5051.15},{"text":"beyond","start":5051.15,"end":5051.51},{"text":"problem","start":5051.51,"end":5051.91},{"text":"recognition","start":5051.91,"end":5052.55},{"text":"and","start":5052.55,"end":5052.75},{"text":"towards","start":5052.75,"end":5053.15},{"text":"solution","start":5053.15,"end":5053.63},{"text":"that","start":5053.63,"end":5053.87},{"text":"meaningfully","start":5053.87,"end":5054.35},{"text":"restore","start":5054.35,"end":5054.71},{"text":"the","start":5054.71,"end":5054.87},{"text":"country's","start":5054.87,"end":5055.23},{"text":"abilities","start":5055.23,"end":5055.59},{"text":"to","start":5055.75,"end":5056.03},{"text":"tax","start":5056.03,"end":5056.23},{"text":"their","start":5056.23,"end":5056.55},{"text":"wealthiest","start":5056.79,"end":5057.43},{"text":"residents","start":5057.43,"end":5057.909},{"text":"in","start":5057.91,"end":5058.19},{"text":"line","start":5058.19,"end":5058.39},{"text":"with","start":5058.39,"end":5058.59},{"text":"their","start":5058.59,"end":5058.75},{"text":"sovereign","start":5058.75,"end":5059.15},{"text":"rights.","start":5059.15,"end":5059.51}]}]},{"sentences":[{"text":"Thank you very much.","start":5061.99,"end":5062.87,"topics":[],"words":[{"text":"Thank","start":5061.99,"end":5062.31},{"text":"you","start":5062.31,"end":5062.43},{"text":"very","start":5062.43,"end":5062.59},{"text":"much.","start":5062.59,"end":5062.87}]},{"text":"Thank you.","start":5064.87,"end":5065.51,"topics":[],"words":[{"text":"Thank","start":5064.87,"end":5065.23},{"text":"you.","start":5065.23,"end":5065.51}]},{"text":"We now have stakeholder for bcs.","start":5065.51,"end":5068.82,"topics":[],"words":[{"text":"We","start":5065.51,"end":5065.79},{"text":"now","start":5065.79,"end":5065.95},{"text":"have","start":5065.95,"end":5066.23},{"text":"stakeholder","start":5066.31,"end":5067.15},{"text":"for","start":5067.15,"end":5067.43},{"text":"bcs.","start":5068.18,"end":5068.82}]},{"text":"That's the Bombay Chartered Accountant Society.","start":5068.82,"end":5071.7,"topics":[],"words":[{"text":"That's","start":5068.82,"end":5069.18},{"text":"the","start":5069.18,"end":5069.46},{"text":"Bombay","start":5069.78,"end":5070.3},{"text":"Chartered","start":5070.3,"end":5070.66},{"text":"Accountant","start":5070.66,"end":5071.22},{"text":"Society.","start":5071.22,"end":5071.7}]},{"text":"Thank you.","start":5073.38,"end":5073.9,"topics":[],"words":[{"text":"Thank","start":5073.38,"end":5073.74},{"text":"you.","start":5073.74,"end":5073.9}]}]}],"speaker":{"name":null,"affiliation":"EU Tax Observatory","affiliation_full":"EU Tax Observatory","group":null,"function":null}},{"statement_number":62,"paragraphs":[{"sentences":[{"text":"Co Chair.","start":5073.9,"end":5074.42,"topics":[],"words":[{"text":"Co","start":5073.9,"end":5074.1},{"text":"Chair.","start":5074.1,"end":5074.42}]},{"text":"Tax avoidance and tax evasion.","start":5075.7,"end":5078.18,"topics":[],"words":[{"text":"Tax","start":5075.7,"end":5076.06},{"text":"avoidance","start":5076.06,"end":5076.7},{"text":"and","start":5076.7,"end":5077.06},{"text":"tax","start":5077.14,"end":5077.46},{"text":"evasion.","start":5077.46,"end":5078.18}]},{"text":"They are two different concepts.","start":5078.34,"end":5080.18,"topics":[],"words":[{"text":"They","start":5078.34,"end":5078.66},{"text":"are","start":5078.66,"end":5078.94},{"text":"two","start":5078.94,"end":5079.22},{"text":"different","start":5079.22,"end":5079.54},{"text":"concepts.","start":5079.54,"end":5080.18}]},{"text":"Not necessarily very, you know, perfectly defined, but it's understood as different concepts.","start":5081.62,"end":5086.58,"topics":[],"words":[{"text":"Not","start":5081.62,"end":5081.94},{"text":"necessarily","start":5081.94,"end":5082.5},{"text":"very,","start":5082.5,"end":5082.82},{"text":"you","start":5082.82,"end":5083.06},{"text":"know,","start":5083.06,"end":5083.22},{"text":"perfectly","start":5083.22,"end":5083.699},{"text":"defined,","start":5083.699,"end":5084.14},{"text":"but","start":5084.14,"end":5084.46},{"text":"it's","start":5084.46,"end":5084.82},{"text":"understood","start":5084.82,"end":5085.3},{"text":"as","start":5085.3,"end":5085.62},{"text":"different","start":5085.62,"end":5086.02},{"text":"concepts.","start":5086.02,"end":5086.58}]},{"text":"The clear definitions of the meanings may be coming out from various judicial precedents.","start":5087.14,"end":5092.9,"topics":[],"words":[{"text":"The","start":5087.14,"end":5087.54},{"text":"clear","start":5088.5,"end":5088.86},{"text":"definitions","start":5088.86,"end":5089.34},{"text":"of","start":5089.34,"end":5089.54},{"text":"the","start":5089.54,"end":5089.62},{"text":"meanings","start":5089.62,"end":5089.9},{"text":"may","start":5089.9,"end":5090.02},{"text":"be","start":5090.02,"end":5090.14},{"text":"coming","start":5090.14,"end":5090.34},{"text":"out","start":5090.34,"end":5090.58},{"text":"from","start":5090.58,"end":5090.9},{"text":"various","start":5091.3,"end":5091.78},{"text":"judicial","start":5091.78,"end":5092.3},{"text":"precedents.","start":5092.3,"end":5092.9}]}]},{"sentences":[{"text":"Suggestion is to replace the words tax avoidance and evasion in para 1 and 2 by the word tax avoidance or tax evasion.","start":5094.91,"end":5103.63,"topics":[],"words":[{"text":"Suggestion","start":5094.91,"end":5095.35},{"text":"is","start":5095.35,"end":5095.59},{"text":"to","start":5095.59,"end":5095.95},{"text":"replace","start":5096.51,"end":5097.03},{"text":"the","start":5097.03,"end":5097.19},{"text":"words","start":5097.19,"end":5097.55},{"text":"tax","start":5097.55,"end":5097.83},{"text":"avoidance","start":5097.83,"end":5098.39},{"text":"and","start":5098.39,"end":5098.51},{"text":"evasion","start":5098.51,"end":5098.95},{"text":"in","start":5098.95,"end":5099.23},{"text":"para","start":5099.55,"end":5099.99},{"text":"1","start":5099.99,"end":5100.15},{"text":"and","start":5100.15,"end":5100.31},{"text":"2","start":5100.31,"end":5100.59},{"text":"by","start":5100.83,"end":5101.19},{"text":"the","start":5101.19,"end":5101.39},{"text":"word","start":5101.39,"end":5101.59},{"text":"tax","start":5101.59,"end":5101.83},{"text":"avoidance","start":5101.83,"end":5102.51},{"text":"or","start":5102.51,"end":5102.83},{"text":"tax","start":5102.83,"end":5103.03},{"text":"evasion.","start":5103.03,"end":5103.63}]},{"text":"So instead of using and we can use or unless by design the article is drafted to in a manner that they should be invoked only when both are satisfied and not only one of them is satisfied.","start":5103.63,"end":5115.83,"topics":[],"words":[{"text":"So","start":5103.63,"end":5103.79},{"text":"instead","start":5103.79,"end":5103.95},{"text":"of","start":5103.95,"end":5104.07},{"text":"using","start":5104.07,"end":5104.31},{"text":"and","start":5104.31,"end":5104.59},{"text":"we","start":5104.59,"end":5104.79},{"text":"can","start":5104.79,"end":5104.95},{"text":"use","start":5104.95,"end":5105.15},{"text":"or","start":5105.15,"end":5105.47},{"text":"unless","start":5106.91,"end":5107.43},{"text":"by","start":5107.43,"end":5107.71},{"text":"design","start":5107.71,"end":5108.03},{"text":"the","start":5108.35,"end":5108.63},{"text":"article","start":5108.63,"end":5108.87},{"text":"is","start":5108.87,"end":5109.15},{"text":"drafted","start":5109.15,"end":5109.71},{"text":"to","start":5109.71,"end":5109.95},{"text":"in","start":5109.95,"end":5110.15},{"text":"a","start":5110.15,"end":5110.31},{"text":"manner","start":5110.31,"end":5110.75},{"text":"that","start":5110.99,"end":5111.31},{"text":"they","start":5111.31,"end":5111.51},{"text":"should","start":5111.51,"end":5111.63},{"text":"be","start":5111.63,"end":5111.75},{"text":"invoked","start":5111.75,"end":5112.43},{"text":"only","start":5112.43,"end":5112.79},{"text":"when","start":5112.79,"end":5113.07},{"text":"both","start":5113.07,"end":5113.31},{"text":"are","start":5113.31,"end":5113.51},{"text":"satisfied","start":5113.51,"end":5114.07},{"text":"and","start":5114.07,"end":5114.31},{"text":"not","start":5114.31,"end":5114.51},{"text":"only","start":5114.51,"end":5114.75},{"text":"one","start":5114.75,"end":5114.91},{"text":"of","start":5114.91,"end":5114.99},{"text":"them","start":5114.99,"end":5115.11},{"text":"is","start":5115.11,"end":5115.27},{"text":"satisfied.","start":5115.27,"end":5115.83}]},{"text":"Thank you.","start":5115.83,"end":5116.43,"topics":[],"words":[{"text":"Thank","start":5115.83,"end":5116.15},{"text":"you.","start":5116.15,"end":5116.43}]}]}],"speaker":{"name":null,"affiliation":"BCAS","affiliation_full":"BCAS","group":null,"function":null}},{"statement_number":63,"paragraphs":[{"sentences":[{"text":"Right. Thank you BCAs.","start":5125.8,"end":5130.36,"topics":[],"words":[{"text":"Right.","start":5125.8,"end":5126.04},{"text":"Thank","start":5126.12,"end":5126.48},{"text":"you","start":5126.48,"end":5126.76},{"text":"BCAs.","start":5129.4,"end":5130.36}]}]},{"sentences":[{"text":"And I want to say thank you to everybody for their contributions on this particular article.","start":5132.44,"end":5138.52,"topics":[],"words":[{"text":"And","start":5132.44,"end":5132.84},{"text":"I","start":5132.84,"end":5133.12},{"text":"want","start":5133.12,"end":5133.28},{"text":"to","start":5133.28,"end":5133.4},{"text":"say","start":5133.4,"end":5133.56},{"text":"thank","start":5133.56,"end":5133.8},{"text":"you","start":5133.8,"end":5133.92},{"text":"to","start":5133.92,"end":5134.08},{"text":"everybody","start":5134.08,"end":5134.4},{"text":"for","start":5134.4,"end":5134.56},{"text":"their","start":5134.56,"end":5134.759},{"text":"contributions","start":5134.759,"end":5135.4},{"text":"on","start":5135.48,"end":5135.8},{"text":"this","start":5135.8,"end":5136.08},{"text":"particular","start":5136.08,"end":5136.44},{"text":"article.","start":5138.12,"end":5138.52}]},{"text":"They've all been taken into consideration.","start":5139.64,"end":5141.64,"topics":[],"words":[{"text":"They've","start":5139.64,"end":5140},{"text":"all","start":5140,"end":5140.16},{"text":"been","start":5140.16,"end":5140.32},{"text":"taken","start":5140.32,"end":5140.56},{"text":"into","start":5140.56,"end":5140.88},{"text":"consideration.","start":5140.88,"end":5141.64}]},{"text":"We will work on it and and get back to members on that.","start":5142.84,"end":5147.09,"topics":[],"words":[{"text":"We","start":5142.84,"end":5143.16},{"text":"will","start":5143.16,"end":5143.4},{"text":"work","start":5143.4,"end":5143.64},{"text":"on","start":5143.64,"end":5143.84},{"text":"it","start":5143.84,"end":5144.08},{"text":"and","start":5144.08,"end":5144.3},{"text":"and","start":5144.37,"end":5144.61},{"text":"get","start":5144.61,"end":5144.93},{"text":"back","start":5144.93,"end":5145.17},{"text":"to","start":5145.17,"end":5145.49},{"text":"members","start":5145.89,"end":5146.29},{"text":"on","start":5146.45,"end":5146.77},{"text":"that.","start":5146.77,"end":5147.09}]},{"text":"I want to take a 10 minute break and then come back and continue with Article 7.","start":5148.69,"end":5153.73,"topics":[],"words":[{"text":"I","start":5148.69,"end":5148.97},{"text":"want","start":5148.97,"end":5149.17},{"text":"to","start":5149.17,"end":5149.37},{"text":"take","start":5149.37,"end":5149.61},{"text":"a","start":5149.61,"end":5149.89},{"text":"10","start":5149.89,"end":5150.13},{"text":"minute","start":5150.13,"end":5150.45},{"text":"break","start":5150.45,"end":5150.73},{"text":"and","start":5150.73,"end":5150.93},{"text":"then","start":5150.93,"end":5151.09},{"text":"come","start":5151.09,"end":5151.33},{"text":"back","start":5151.33,"end":5151.57},{"text":"and","start":5151.57,"end":5151.89},{"text":"continue","start":5151.97,"end":5152.37},{"text":"with","start":5152.37,"end":5152.73},{"text":"Article","start":5152.73,"end":5153.09},{"text":"7.","start":5153.33,"end":5153.73}]},{"text":"Thank you.","start":5154.37,"end":5155.01,"topics":[],"words":[{"text":"Thank","start":5154.37,"end":5154.73},{"text":"you.","start":5154.73,"end":5155.01}]}]},{"sentences":[{"text":"Sa.","start":5399.83,"end":5400.07,"topics":[],"words":[{"text":"Sa.","start":5399.83,"end":5400.07}]}]},{"sentences":[{"text":"Can we settle down please.","start":5830.39,"end":5831.67,"topics":[],"words":[{"text":"Can","start":5830.39,"end":5830.51},{"text":"we","start":5830.51,"end":5830.71},{"text":"settle","start":5830.71,"end":5831.07},{"text":"down","start":5831.07,"end":5831.31},{"text":"please.","start":5831.31,"end":5831.67}]}]},{"sentences":[{"text":"It.","start":5833.76,"end":5834,"topics":[],"words":[{"text":"It.","start":5833.76,"end":5834}]}]},{"sentences":[{"text":"Can we settle down please?","start":5862.97,"end":5864.81,"topics":[],"words":[{"text":"Can","start":5862.97,"end":5863.13},{"text":"we","start":5863.13,"end":5863.45},{"text":"settle","start":5863.53,"end":5864.05},{"text":"down","start":5864.05,"end":5864.41},{"text":"please?","start":5864.41,"end":5864.81}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":64,"paragraphs":[{"sentences":[{"text":"All right, so we are now Moving to Article 7.","start":5878.97,"end":5881.85,"topics":[],"words":[{"text":"All","start":5878.97,"end":5879.25},{"text":"right,","start":5879.25,"end":5879.49},{"text":"so","start":5879.49,"end":5879.73},{"text":"we","start":5879.73,"end":5879.89},{"text":"are","start":5879.89,"end":5880.05},{"text":"now","start":5880.05,"end":5880.21},{"text":"Moving","start":5880.21,"end":5880.53},{"text":"to","start":5880.53,"end":5880.81},{"text":"Article","start":5880.81,"end":5881.13},{"text":"7.","start":5881.45,"end":5881.85}]}]},{"sentences":[{"text":"What we've done with Article 7 is that we removed the references to tax avoidance and tax evasion so that we can focus basically on the taxation of profits from tax related Internet, let's say financial flows.","start":5887.14,"end":5906.18,"topics":[],"words":[{"text":"What","start":5887.14,"end":5887.38},{"text":"we've","start":5889.14,"end":5889.58},{"text":"done","start":5889.58,"end":5889.78},{"text":"with","start":5889.78,"end":5890.06},{"text":"Article","start":5890.06,"end":5890.42},{"text":"7","start":5890.5,"end":5890.86},{"text":"is","start":5890.86,"end":5891.14},{"text":"that","start":5891.14,"end":5891.46},{"text":"we","start":5892.34,"end":5892.7},{"text":"removed","start":5892.7,"end":5893.38},{"text":"the","start":5893.38,"end":5893.7},{"text":"references","start":5894.1,"end":5894.78},{"text":"to","start":5894.78,"end":5895.02},{"text":"tax","start":5895.02,"end":5895.22},{"text":"avoidance","start":5895.22,"end":5895.78},{"text":"and","start":5895.78,"end":5895.98},{"text":"tax","start":5895.98,"end":5896.18},{"text":"evasion","start":5896.18,"end":5896.9},{"text":"so","start":5897.94,"end":5898.22},{"text":"that","start":5898.22,"end":5898.38},{"text":"we","start":5898.38,"end":5898.54},{"text":"can","start":5898.54,"end":5898.74},{"text":"focus","start":5898.74,"end":5899.06},{"text":"basically","start":5899.3,"end":5899.86},{"text":"on","start":5899.86,"end":5900.14},{"text":"the","start":5900.14,"end":5900.3},{"text":"taxation","start":5900.3,"end":5900.74},{"text":"of","start":5900.74,"end":5900.899},{"text":"profits","start":5900.899,"end":5901.3},{"text":"from","start":5901.3,"end":5901.62},{"text":"tax","start":5902.02,"end":5902.38},{"text":"related","start":5902.38,"end":5902.74},{"text":"Internet,","start":5902.82,"end":5903.46},{"text":"let's","start":5904.42,"end":5904.82},{"text":"say","start":5904.82,"end":5904.98},{"text":"financial","start":5904.98,"end":5905.3},{"text":"flows.","start":5905.46,"end":5906.18}]},{"text":"What we've also done is that since the article will be implemented through a future protocol, that will be when the additional details will be provided.","start":5907.62,"end":5924.11,"topics":[],"words":[{"text":"What","start":5907.62,"end":5907.98},{"text":"we've","start":5907.98,"end":5908.3},{"text":"also","start":5908.3,"end":5908.58},{"text":"done","start":5908.66,"end":5908.98},{"text":"is","start":5908.98,"end":5909.22},{"text":"that","start":5909.22,"end":5909.54},{"text":"since","start":5910.59,"end":5910.83},{"text":"the","start":5913.95,"end":5914.35},{"text":"article","start":5915.95,"end":5916.35},{"text":"will","start":5916.43,"end":5916.71},{"text":"be","start":5916.71,"end":5916.99},{"text":"implemented","start":5917.07,"end":5917.79},{"text":"through","start":5917.79,"end":5917.99},{"text":"a","start":5917.99,"end":5918.19},{"text":"future","start":5918.19,"end":5918.51},{"text":"protocol,","start":5918.51,"end":5919.23},{"text":"that","start":5920.03,"end":5920.43},{"text":"will","start":5920.51,"end":5920.91},{"text":"be","start":5920.91,"end":5921.23},{"text":"when","start":5921.23,"end":5921.55},{"text":"the","start":5921.63,"end":5921.99},{"text":"additional","start":5921.99,"end":5922.51},{"text":"details","start":5922.51,"end":5923.07},{"text":"will","start":5923.07,"end":5923.27},{"text":"be","start":5923.27,"end":5923.47},{"text":"provided.","start":5923.47,"end":5924.11}]},{"text":"And so with that we've reduced it to basically.","start":5925.63,"end":5929.63,"topics":[],"words":[{"text":"And","start":5925.63,"end":5925.99},{"text":"so","start":5925.99,"end":5926.309},{"text":"with","start":5926.309,"end":5926.59},{"text":"that","start":5926.59,"end":5926.83},{"text":"we've","start":5926.83,"end":5927.23},{"text":"reduced","start":5927.23,"end":5927.63},{"text":"it","start":5927.63,"end":5927.91},{"text":"to","start":5927.91,"end":5928.27},{"text":"basically.","start":5929.07,"end":5929.63}]}]},{"sentences":[{"text":"One paragraph.","start":5935.88,"end":5936.6,"topics":[],"words":[{"text":"One","start":5935.88,"end":5936.04},{"text":"paragraph.","start":5936.04,"end":5936.6}]},{"text":"And it reads, the State Parties shall develop and implement measures to combat tax related illicit financial flows, including effective tools for the detection and prevention of tax related illicit financial flows enforced through mutual administrative assistance, an exchange of information and any other agreed forms of international cooperation to ensure effective taxation of income and profits from tax related illicit financial flows.","start":5937.8,"end":5967.09,"topics":[],"words":[{"text":"And","start":5937.8,"end":5938.12},{"text":"it","start":5938.12,"end":5938.32},{"text":"reads,","start":5938.32,"end":5938.84},{"text":"the","start":5939.4,"end":5939.68},{"text":"State","start":5939.68,"end":5939.92},{"text":"Parties","start":5939.92,"end":5940.32},{"text":"shall","start":5940.32,"end":5940.64},{"text":"develop","start":5940.64,"end":5940.92},{"text":"and","start":5941,"end":5941.32},{"text":"implement","start":5941.32,"end":5941.72},{"text":"measures","start":5941.72,"end":5942.08},{"text":"to","start":5942.08,"end":5942.24},{"text":"combat","start":5942.24,"end":5942.64},{"text":"tax","start":5942.64,"end":5942.88},{"text":"related","start":5942.88,"end":5943.24},{"text":"illicit","start":5943.24,"end":5943.88},{"text":"financial","start":5943.88,"end":5944.2},{"text":"flows,","start":5944.28,"end":5945},{"text":"including","start":5945.48,"end":5945.88},{"text":"effective","start":5946.04,"end":5946.64},{"text":"tools","start":5946.64,"end":5947.08},{"text":"for","start":5947.08,"end":5947.28},{"text":"the","start":5947.28,"end":5947.44},{"text":"detection","start":5947.44,"end":5947.84},{"text":"and","start":5947.84,"end":5948.08},{"text":"prevention","start":5948.08,"end":5948.6},{"text":"of","start":5948.6,"end":5948.92},{"text":"tax","start":5949.4,"end":5949.76},{"text":"related","start":5949.76,"end":5950.08},{"text":"illicit","start":5950.08,"end":5950.68},{"text":"financial","start":5950.68,"end":5951},{"text":"flows","start":5951.08,"end":5951.72},{"text":"enforced","start":5952.12,"end":5952.76},{"text":"through","start":5952.76,"end":5953.04},{"text":"mutual","start":5953.04,"end":5953.56},{"text":"administrative","start":5953.56,"end":5954.44},{"text":"assistance,","start":5954.44,"end":5955.16},{"text":"an","start":5955.72,"end":5956},{"text":"exchange","start":5956,"end":5956.44},{"text":"of","start":5956.44,"end":5956.56},{"text":"information","start":5956.56,"end":5956.84},{"text":"and","start":5957.56,"end":5957.84},{"text":"any","start":5957.84,"end":5958.04},{"text":"other","start":5958.04,"end":5958.28},{"text":"agreed","start":5958.28,"end":5958.76},{"text":"forms","start":5958.76,"end":5959.12},{"text":"of","start":5959.12,"end":5959.4},{"text":"international","start":5959.4,"end":5959.8},{"text":"cooperation","start":5960.12,"end":5960.84},{"text":"to","start":5961.65,"end":5961.77},{"text":"ensure","start":5961.77,"end":5962.01},{"text":"effective","start":5962.01,"end":5962.49},{"text":"taxation","start":5962.49,"end":5962.93},{"text":"of","start":5962.93,"end":5963.13},{"text":"income","start":5963.13,"end":5963.45},{"text":"and","start":5963.45,"end":5963.61},{"text":"profits","start":5963.61,"end":5964.01},{"text":"from","start":5964.01,"end":5964.37},{"text":"tax","start":5964.53,"end":5964.89},{"text":"related","start":5964.89,"end":5965.25},{"text":"illicit","start":5965.33,"end":5965.97},{"text":"financial","start":5965.97,"end":5966.29},{"text":"flows.","start":5966.37,"end":5967.09}]},{"text":"So with that, that is the text that we have and welcome comments on this.","start":5968.13,"end":5977.97,"topics":[],"words":[{"text":"So","start":5968.13,"end":5968.53},{"text":"with","start":5968.53,"end":5968.85},{"text":"that,","start":5968.85,"end":5969.17},{"text":"that","start":5969.17,"end":5969.45},{"text":"is","start":5969.45,"end":5969.69},{"text":"the","start":5969.69,"end":5970.05},{"text":"text","start":5972.21,"end":5972.69},{"text":"that","start":5972.69,"end":5972.97},{"text":"we","start":5972.97,"end":5973.21},{"text":"have","start":5973.21,"end":5973.57},{"text":"and","start":5973.57,"end":5973.97},{"text":"welcome","start":5974.37,"end":5975.17},{"text":"comments","start":5975.17,"end":5975.57},{"text":"on","start":5976.93,"end":5977.33},{"text":"this.","start":5977.57,"end":5977.97}]}]},{"sentences":[{"text":"Okay, we give a floor to the Smith delegate from Zambia.","start":5988.86,"end":5992.86,"topics":[],"words":[{"text":"Okay,","start":5988.86,"end":5989.18},{"text":"we","start":5989.18,"end":5989.3},{"text":"give","start":5989.3,"end":5989.58},{"text":"a","start":5989.58,"end":5989.86},{"text":"floor","start":5989.86,"end":5990.22},{"text":"to","start":5990.22,"end":5990.54},{"text":"the","start":5990.86,"end":5991.18},{"text":"Smith","start":5991.18,"end":5991.58},{"text":"delegate","start":5991.58,"end":5992.02},{"text":"from","start":5992.02,"end":5992.26},{"text":"Zambia.","start":5992.26,"end":5992.86}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":65,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5997.42,"end":5997.94,"topics":[],"words":[{"text":"Thank","start":5997.42,"end":5997.78},{"text":"you.","start":5997.78,"end":5997.94}]},{"text":"Chair Good afternoon once again Excellencies and and fellow Delegates.","start":5997.94,"end":6004.06,"topics":[],"words":[{"text":"Chair","start":5997.94,"end":5998.22},{"text":"Good","start":6000.3,"end":6000.62},{"text":"afternoon","start":6000.62,"end":6001.06},{"text":"once","start":6001.06,"end":6001.3},{"text":"again","start":6001.3,"end":6001.58},{"text":"Excellencies","start":6001.58,"end":6002.26},{"text":"and","start":6002.26,"end":6002.62},{"text":"and","start":6002.859,"end":6003.18},{"text":"fellow","start":6003.18,"end":6003.54},{"text":"Delegates.","start":6003.54,"end":6004.06}]},{"text":"I speak on behalf of the Africa Group.","start":6005.42,"end":6010.38,"topics":[],"words":[{"text":"I","start":6005.42,"end":6005.82},{"text":"speak","start":6005.9,"end":6006.3},{"text":"on","start":6006.3,"end":6006.54},{"text":"behalf","start":6006.54,"end":6007.02},{"text":"of","start":6007.02,"end":6007.34},{"text":"the","start":6009.26,"end":6009.58},{"text":"Africa","start":6009.58,"end":6009.9},{"text":"Group.","start":6009.98,"end":6010.38}]}]},{"sentences":[{"text":"Chair. Once again Colleague and Secretariat.","start":6013.01,"end":6015.97,"topics":[],"words":[{"text":"Chair.","start":6013.01,"end":6013.17},{"text":"Once","start":6013.17,"end":6013.41},{"text":"again","start":6013.41,"end":6013.73},{"text":"Colleague","start":6014.37,"end":6014.93},{"text":"and","start":6014.93,"end":6015.17},{"text":"Secretariat.","start":6015.17,"end":6015.97}]},{"text":"We appreciate the work you've done in redrafting this text.","start":6016.05,"end":6022.21,"topics":[],"words":[{"text":"We","start":6016.05,"end":6016.37},{"text":"appreciate","start":6016.37,"end":6016.97},{"text":"the","start":6016.97,"end":6017.25},{"text":"work","start":6017.25,"end":6017.49},{"text":"you've","start":6017.49,"end":6017.77},{"text":"done","start":6017.77,"end":6017.97},{"text":"in","start":6017.97,"end":6018.29},{"text":"redrafting","start":6019.25,"end":6020.21},{"text":"this","start":6021.41,"end":6021.77},{"text":"text.","start":6021.77,"end":6022.21}]},{"text":"As the Africa Group illicit financial flows remain a very key issue that is prevailing in our continent and we find this opportunity to see how we can frame commitments to ensure that we address this problem of illicit financial flaws.","start":6023.01,"end":6043.89,"topics":[],"words":[{"text":"As","start":6023.01,"end":6023.29},{"text":"the","start":6023.29,"end":6023.45},{"text":"Africa","start":6023.45,"end":6023.73},{"text":"Group","start":6023.81,"end":6024.21},{"text":"illicit","start":6024.69,"end":6025.29},{"text":"financial","start":6025.29,"end":6025.57},{"text":"flows","start":6025.65,"end":6026.25},{"text":"remain","start":6026.25,"end":6026.85},{"text":"a","start":6027.73,"end":6028.01},{"text":"very","start":6028.01,"end":6028.21},{"text":"key","start":6028.21,"end":6028.49},{"text":"issue","start":6028.49,"end":6028.85},{"text":"that","start":6028.929,"end":6029.33},{"text":"is","start":6030.77,"end":6031.09},{"text":"prevailing","start":6031.09,"end":6031.69},{"text":"in","start":6031.69,"end":6031.85},{"text":"our","start":6031.85,"end":6032.13},{"text":"continent","start":6032.45,"end":6033.17},{"text":"and","start":6034.21,"end":6034.53},{"text":"we","start":6034.53,"end":6034.81},{"text":"find","start":6034.81,"end":6035.13},{"text":"this","start":6035.13,"end":6035.49},{"text":"opportunity","start":6035.49,"end":6036.29},{"text":"to","start":6036.29,"end":6036.57},{"text":"see","start":6036.57,"end":6036.77},{"text":"how","start":6036.77,"end":6037.01},{"text":"we","start":6037.01,"end":6037.21},{"text":"can","start":6037.21,"end":6037.49},{"text":"frame","start":6037.73,"end":6038.17},{"text":"commitments","start":6038.17,"end":6038.85},{"text":"to","start":6039.73,"end":6039.85},{"text":"ensure","start":6039.85,"end":6040.13},{"text":"that","start":6040.13,"end":6040.41},{"text":"we","start":6040.41,"end":6040.61},{"text":"address","start":6040.61,"end":6040.93},{"text":"this","start":6041.57,"end":6041.89},{"text":"problem","start":6041.89,"end":6042.17},{"text":"of","start":6042.17,"end":6042.41},{"text":"illicit","start":6042.41,"end":6042.93},{"text":"financial","start":6042.93,"end":6043.25},{"text":"flaws.","start":6043.25,"end":6043.89}]},{"text":"The text that you've provided before us meets most of our expectations.","start":6044.61,"end":6052.29,"topics":[],"words":[{"text":"The","start":6044.61,"end":6044.89},{"text":"text","start":6044.89,"end":6045.33},{"text":"that","start":6045.33,"end":6045.61},{"text":"you've","start":6045.61,"end":6046.13},{"text":"provided","start":6046.45,"end":6047.05},{"text":"before","start":6047.05,"end":6047.37},{"text":"us","start":6047.37,"end":6047.73},{"text":"meets","start":6049.01,"end":6049.65},{"text":"most","start":6049.65,"end":6049.97},{"text":"of","start":6049.97,"end":6050.21},{"text":"our","start":6050.21,"end":6050.53},{"text":"expectations.","start":6051.41,"end":6052.29}]}]},{"sentences":[{"text":"However, Chair, whilst we fully appreciate the way the text has been drafted and the fact that it addresses a number of issues that we've brought to the fore starting from the time we started negotiating this Framework Convention, we do propose a redraft of the text so that we try to split the measures and also to also provide for a non limit in terms of the measures in which the Member States can cooperate in combating tax related illicit financial flows.","start":6053.89,"end":6095.19,"topics":[],"words":[{"text":"However,","start":6053.89,"end":6054.29},{"text":"Chair,","start":6054.45,"end":6054.85},{"text":"whilst","start":6055.25,"end":6055.65},{"text":"we","start":6055.65,"end":6055.85},{"text":"fully","start":6055.85,"end":6056.13},{"text":"appreciate","start":6056.13,"end":6056.65},{"text":"the","start":6056.65,"end":6056.85},{"text":"way","start":6056.85,"end":6056.97},{"text":"the","start":6056.97,"end":6057.17},{"text":"text","start":6057.17,"end":6057.49},{"text":"has","start":6057.49,"end":6057.73},{"text":"been","start":6057.73,"end":6058.05},{"text":"drafted","start":6058.37,"end":6059.17},{"text":"and","start":6059.57,"end":6059.85},{"text":"the","start":6059.85,"end":6060.05},{"text":"fact","start":6060.05,"end":6060.25},{"text":"that","start":6060.25,"end":6060.45},{"text":"it","start":6060.45,"end":6060.65},{"text":"addresses","start":6060.65,"end":6061.13},{"text":"a","start":6061.13,"end":6061.29},{"text":"number","start":6061.29,"end":6061.45},{"text":"of","start":6061.45,"end":6061.61},{"text":"issues","start":6061.61,"end":6061.85},{"text":"that","start":6061.85,"end":6062.09},{"text":"we've","start":6062.09,"end":6062.53},{"text":"brought","start":6063.25,"end":6063.61},{"text":"to","start":6063.61,"end":6063.73},{"text":"the","start":6063.73,"end":6063.85},{"text":"fore","start":6063.85,"end":6064.13},{"text":"starting","start":6064.21,"end":6064.73},{"text":"from","start":6064.73,"end":6064.97},{"text":"the","start":6064.97,"end":6065.17},{"text":"time","start":6065.17,"end":6065.37},{"text":"we","start":6065.37,"end":6065.57},{"text":"started","start":6065.57,"end":6065.85},{"text":"negotiating","start":6065.85,"end":6066.49},{"text":"this","start":6066.49,"end":6066.85},{"text":"Framework","start":6067.52,"end":6067.88},{"text":"Convention,","start":6067.88,"end":6068.56},{"text":"we","start":6069.68,"end":6070},{"text":"do","start":6070,"end":6070.24},{"text":"propose","start":6070.24,"end":6070.8},{"text":"a","start":6071.2,"end":6071.52},{"text":"redraft","start":6071.52,"end":6072.24},{"text":"of","start":6072.72,"end":6073},{"text":"the","start":6073,"end":6073.2},{"text":"text","start":6073.2,"end":6073.6},{"text":"so","start":6075.6,"end":6075.88},{"text":"that","start":6075.88,"end":6076.08},{"text":"we","start":6076.08,"end":6076.4},{"text":"try","start":6078.72,"end":6079.08},{"text":"to","start":6079.08,"end":6079.44},{"text":"split","start":6081.6,"end":6082.12},{"text":"the","start":6082.12,"end":6082.36},{"text":"measures","start":6082.36,"end":6082.8},{"text":"and","start":6083.52,"end":6083.88},{"text":"also","start":6083.88,"end":6084.2},{"text":"to","start":6084.2,"end":6084.56},{"text":"also","start":6084.96,"end":6085.32},{"text":"provide","start":6085.32,"end":6085.68},{"text":"for","start":6085.84,"end":6086.24},{"text":"a","start":6086.4,"end":6086.68},{"text":"non","start":6086.68,"end":6086.92},{"text":"limit","start":6086.92,"end":6087.4},{"text":"in","start":6087.4,"end":6087.56},{"text":"terms","start":6087.56,"end":6087.72},{"text":"of","start":6087.72,"end":6087.84},{"text":"the","start":6087.84,"end":6087.96},{"text":"measures","start":6087.96,"end":6088.32},{"text":"in","start":6088.32,"end":6088.56},{"text":"which","start":6088.56,"end":6088.84},{"text":"the","start":6088.84,"end":6089.16},{"text":"Member","start":6089.16,"end":6089.48},{"text":"States","start":6089.48,"end":6089.8},{"text":"can","start":6089.8,"end":6090.04},{"text":"cooperate","start":6090.04,"end":6090.72},{"text":"in","start":6091.44,"end":6091.76},{"text":"combating","start":6091.76,"end":6092.24},{"text":"tax","start":6092.24,"end":6092.56},{"text":"related","start":6093.43,"end":6093.67},{"text":"illicit","start":6093.67,"end":6094.27},{"text":"financial","start":6094.27,"end":6094.55},{"text":"flows.","start":6094.55,"end":6095.19}]}]},{"sentences":[{"text":"Fellow Delegates and co Chair and Chair rather colleague than Chair, the text that we propose as Africa Group reads as follows.","start":6097.35,"end":6110.63,"topics":[],"words":[{"text":"Fellow","start":6097.35,"end":6097.79},{"text":"Delegates","start":6097.79,"end":6098.39},{"text":"and","start":6099.11,"end":6099.43},{"text":"co","start":6099.43,"end":6099.67},{"text":"Chair","start":6099.67,"end":6099.99},{"text":"and","start":6100.07,"end":6100.35},{"text":"Chair","start":6100.35,"end":6100.63},{"text":"rather","start":6102.23,"end":6102.67},{"text":"colleague","start":6102.67,"end":6103.11},{"text":"than","start":6103.11,"end":6103.35},{"text":"Chair,","start":6103.35,"end":6103.75},{"text":"the","start":6104.71,"end":6105.03},{"text":"text","start":6105.03,"end":6105.35},{"text":"that","start":6105.35,"end":6105.59},{"text":"we","start":6105.59,"end":6105.87},{"text":"propose","start":6105.87,"end":6106.47},{"text":"as","start":6106.63,"end":6106.99},{"text":"Africa","start":6106.99,"end":6107.35},{"text":"Group","start":6107.43,"end":6107.83},{"text":"reads","start":6109.35,"end":6109.83},{"text":"as","start":6109.83,"end":6110.03},{"text":"follows.","start":6110.03,"end":6110.63}]},{"text":"The State Parties agreed to cooperate in combating tax related illicit financial flows in including and that's where we now break those measures into four.","start":6111.83,"end":6123.84,"topics":[],"words":[{"text":"The","start":6111.83,"end":6112.15},{"text":"State","start":6112.15,"end":6112.39},{"text":"Parties","start":6112.39,"end":6112.87},{"text":"agreed","start":6112.87,"end":6113.35},{"text":"to","start":6113.35,"end":6113.47},{"text":"cooperate","start":6113.47,"end":6114.15},{"text":"in","start":6114.39,"end":6114.75},{"text":"combating","start":6114.75,"end":6115.35},{"text":"tax","start":6115.35,"end":6115.75},{"text":"related","start":6115.75,"end":6116.15},{"text":"illicit","start":6116.15,"end":6116.75},{"text":"financial","start":6116.75,"end":6117.11},{"text":"flows","start":6117.11,"end":6117.75},{"text":"in","start":6117.99,"end":6118.25},{"text":"including","start":6118.4,"end":6118.64},{"text":"and","start":6119.84,"end":6120.12},{"text":"that's","start":6120.12,"end":6120.44},{"text":"where","start":6120.44,"end":6120.6},{"text":"we","start":6120.6,"end":6120.8},{"text":"now","start":6120.8,"end":6121.12},{"text":"break","start":6121.6,"end":6122},{"text":"those","start":6122.4,"end":6122.72},{"text":"measures","start":6122.72,"end":6123.12},{"text":"into","start":6123.12,"end":6123.44},{"text":"four.","start":6123.44,"end":6123.84}]},{"text":"But as I indicated, we have the word including so that it's not exhaustive.","start":6123.92,"end":6130,"topics":[],"words":[{"text":"But","start":6123.92,"end":6124.32},{"text":"as","start":6124.72,"end":6125.08},{"text":"I","start":6125.08,"end":6125.36},{"text":"indicated,","start":6125.36,"end":6126},{"text":"we","start":6126.16,"end":6126.4},{"text":"have","start":6126.4,"end":6126.52},{"text":"the","start":6126.52,"end":6126.68},{"text":"word","start":6126.68,"end":6127},{"text":"including","start":6127,"end":6127.36},{"text":"so","start":6127.68,"end":6127.96},{"text":"that","start":6127.96,"end":6128.24},{"text":"it's","start":6128.64,"end":6129.08},{"text":"not","start":6129.08,"end":6129.28},{"text":"exhaustive.","start":6129.28,"end":6130}]},{"text":"A. By developing or implementing measures and effective tools for the detection of tax related illicit financial flows to ensure effective taxation of income and profits from tax related illicit financial flows.","start":6131.2,"end":6146.81,"topics":[],"words":[{"text":"A.","start":6131.2,"end":6131.6},{"text":"By","start":6132.24,"end":6132.56},{"text":"developing","start":6132.56,"end":6133.04},{"text":"or","start":6133.04,"end":6133.24},{"text":"implementing","start":6133.24,"end":6133.84},{"text":"measures","start":6133.84,"end":6134.32},{"text":"and","start":6134.4,"end":6134.68},{"text":"effective","start":6134.68,"end":6135.2},{"text":"tools","start":6135.2,"end":6135.76},{"text":"for","start":6135.76,"end":6136.04},{"text":"the","start":6136.04,"end":6136.2},{"text":"detection","start":6136.2,"end":6136.8},{"text":"of","start":6137.36,"end":6137.68},{"text":"tax","start":6137.68,"end":6137.92},{"text":"related","start":6137.92,"end":6138.24},{"text":"illicit","start":6138.24,"end":6138.8},{"text":"financial","start":6138.8,"end":6139.12},{"text":"flows","start":6139.12,"end":6139.76},{"text":"to","start":6140.72,"end":6141},{"text":"ensure","start":6141,"end":6141.28},{"text":"effective","start":6141.28,"end":6141.8},{"text":"taxation","start":6141.8,"end":6142.32},{"text":"of","start":6142.32,"end":6142.56},{"text":"income","start":6142.56,"end":6143},{"text":"and","start":6143,"end":6143.16},{"text":"profits","start":6143.16,"end":6143.68},{"text":"from","start":6144.49,"end":6144.65},{"text":"tax","start":6144.65,"end":6144.93},{"text":"related","start":6144.93,"end":6145.25},{"text":"illicit","start":6145.25,"end":6145.85},{"text":"financial","start":6145.85,"end":6146.17},{"text":"flows.","start":6146.17,"end":6146.81}]}]},{"sentences":[{"text":"B Through sharing information regarding structures and techniques used by taxpayers to avoid and evade taxes on their income.","start":6148.57,"end":6158.41,"topics":[],"words":[{"text":"B","start":6148.57,"end":6148.97},{"text":"Through","start":6150.09,"end":6150.45},{"text":"sharing","start":6150.45,"end":6150.85},{"text":"information","start":6150.85,"end":6151.21},{"text":"regarding","start":6151.45,"end":6152.09},{"text":"structures","start":6152.09,"end":6152.65},{"text":"and","start":6152.73,"end":6153.13},{"text":"techniques","start":6153.21,"end":6153.85},{"text":"used","start":6153.85,"end":6154.09},{"text":"by","start":6154.09,"end":6154.29},{"text":"taxpayers","start":6154.29,"end":6155.05},{"text":"to","start":6155.53,"end":6155.81},{"text":"avoid","start":6155.81,"end":6156.33},{"text":"and","start":6156.41,"end":6156.69},{"text":"evade","start":6156.69,"end":6157.13},{"text":"taxes","start":6157.13,"end":6157.57},{"text":"on","start":6157.57,"end":6157.73},{"text":"their","start":6157.73,"end":6157.93},{"text":"income.","start":6157.93,"end":6158.41}]},{"text":"Chair the proposed B I think is almost in line with just the part of the text that we're dealing with just before the break in terms of Article 6c.","start":6159.77,"end":6171.78,"topics":[],"words":[{"text":"Chair","start":6159.77,"end":6160.129},{"text":"the","start":6160.129,"end":6160.37},{"text":"proposed","start":6160.37,"end":6160.77},{"text":"B","start":6160.77,"end":6161.13},{"text":"I","start":6161.29,"end":6161.53},{"text":"think","start":6161.53,"end":6161.69},{"text":"is","start":6161.69,"end":6161.97},{"text":"almost","start":6161.97,"end":6162.29},{"text":"in","start":6162.29,"end":6162.53},{"text":"line","start":6162.53,"end":6162.73},{"text":"with","start":6162.73,"end":6163.05},{"text":"just","start":6163.29,"end":6163.65},{"text":"the","start":6163.65,"end":6163.93},{"text":"part","start":6163.93,"end":6164.13},{"text":"of","start":6164.13,"end":6164.25},{"text":"the","start":6164.25,"end":6164.37},{"text":"text","start":6164.37,"end":6164.65},{"text":"that","start":6164.65,"end":6164.85},{"text":"we're","start":6164.85,"end":6165.13},{"text":"dealing","start":6165.13,"end":6165.37},{"text":"with","start":6165.37,"end":6165.61},{"text":"just","start":6165.61,"end":6165.85},{"text":"before","start":6165.85,"end":6166.17},{"text":"the","start":6167.05,"end":6167.33},{"text":"break","start":6167.33,"end":6167.61},{"text":"in","start":6167.61,"end":6167.89},{"text":"terms","start":6167.89,"end":6168.05},{"text":"of","start":6168.05,"end":6168.33},{"text":"Article","start":6168.33,"end":6168.73},{"text":"6c.","start":6168.81,"end":6171.78}]},{"text":"By recognizing that taxes shall be applied to proceeds of illicit financial flows by jurisdictions from where the flows originate, we find that it will be important for States to recognize that states where illicit financial flows originate from should have the right to ensure that they tax these flows.","start":6172.58,"end":6193.46,"topics":[{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."}],"words":[{"text":"By","start":6172.58,"end":6172.9},{"text":"recognizing","start":6172.9,"end":6173.58},{"text":"that","start":6173.58,"end":6173.74},{"text":"taxes","start":6173.74,"end":6174.14},{"text":"shall","start":6174.14,"end":6174.38},{"text":"be","start":6174.38,"end":6174.54},{"text":"applied","start":6174.54,"end":6174.86},{"text":"to","start":6174.86,"end":6175.06},{"text":"proceeds","start":6175.06,"end":6175.62},{"text":"of","start":6175.62,"end":6175.82},{"text":"illicit","start":6175.82,"end":6176.34},{"text":"financial","start":6176.34,"end":6176.62},{"text":"flows","start":6176.62,"end":6177.06},{"text":"by","start":6177.06,"end":6177.26},{"text":"jurisdictions","start":6177.26,"end":6177.98},{"text":"from","start":6177.98,"end":6178.18},{"text":"where","start":6178.18,"end":6178.38},{"text":"the","start":6178.38,"end":6178.54},{"text":"flows","start":6178.54,"end":6178.9},{"text":"originate,","start":6178.9,"end":6179.46},{"text":"we","start":6180.26,"end":6180.62},{"text":"find","start":6180.62,"end":6180.86},{"text":"that","start":6180.86,"end":6181.02},{"text":"it","start":6181.02,"end":6181.18},{"text":"will","start":6181.18,"end":6181.34},{"text":"be","start":6181.34,"end":6181.46},{"text":"important","start":6181.46,"end":6181.7},{"text":"for","start":6181.78,"end":6182.1},{"text":"States","start":6182.1,"end":6182.34},{"text":"to","start":6182.34,"end":6182.54},{"text":"recognize","start":6182.54,"end":6183.18},{"text":"that","start":6183.18,"end":6183.54},{"text":"states","start":6184.26,"end":6184.66},{"text":"where","start":6184.74,"end":6185.14},{"text":"illicit","start":6186.18,"end":6186.74},{"text":"financial","start":6186.74,"end":6187.06},{"text":"flows","start":6187.06,"end":6187.5},{"text":"originate","start":6187.5,"end":6188.06},{"text":"from","start":6188.06,"end":6188.34},{"text":"should","start":6189.46,"end":6189.78},{"text":"have","start":6189.78,"end":6189.98},{"text":"the","start":6189.98,"end":6190.14},{"text":"right","start":6190.14,"end":6190.42},{"text":"to","start":6190.42,"end":6190.7},{"text":"ensure","start":6190.7,"end":6190.94},{"text":"that","start":6190.94,"end":6191.3},{"text":"they","start":6191.86,"end":6192.14},{"text":"tax","start":6192.14,"end":6192.42},{"text":"these","start":6192.58,"end":6192.9},{"text":"flows.","start":6192.9,"end":6193.46}]},{"text":"And therefore it's our proposal that there should be that recognition.","start":6193.94,"end":6198.67,"topics":[],"words":[{"text":"And","start":6193.94,"end":6194.22},{"text":"therefore","start":6194.22,"end":6194.74},{"text":"it's","start":6195.43,"end":6195.63},{"text":"our","start":6195.63,"end":6195.79},{"text":"proposal","start":6195.79,"end":6196.27},{"text":"that","start":6196.27,"end":6196.43},{"text":"there","start":6196.43,"end":6196.63},{"text":"should","start":6196.63,"end":6196.87},{"text":"be","start":6196.87,"end":6197.19},{"text":"that","start":6197.67,"end":6197.99},{"text":"recognition.","start":6197.99,"end":6198.67}]},{"text":"The commitment that taxes shall be applied on these proceeds of illicit financial flows by jurisdictions from where the flows originate from.","start":6198.67,"end":6208.71,"topics":[],"words":[{"text":"The","start":6198.67,"end":6198.95},{"text":"commitment","start":6198.95,"end":6199.47},{"text":"that","start":6199.47,"end":6199.83},{"text":"taxes","start":6201.11,"end":6201.71},{"text":"shall","start":6201.71,"end":6201.91},{"text":"be","start":6201.91,"end":6202.03},{"text":"applied","start":6202.03,"end":6202.39},{"text":"on","start":6202.39,"end":6202.59},{"text":"these","start":6202.59,"end":6202.87},{"text":"proceeds","start":6203.43,"end":6203.91},{"text":"of","start":6203.91,"end":6204.03},{"text":"illicit","start":6204.03,"end":6204.47},{"text":"financial","start":6204.47,"end":6204.75},{"text":"flows","start":6204.75,"end":6205.15},{"text":"by","start":6205.15,"end":6205.31},{"text":"jurisdictions","start":6205.31,"end":6206.03},{"text":"from","start":6206.03,"end":6206.27},{"text":"where","start":6206.27,"end":6206.43},{"text":"the","start":6206.43,"end":6206.71},{"text":"flows","start":6207.35,"end":6207.83},{"text":"originate","start":6207.83,"end":6208.39},{"text":"from.","start":6208.39,"end":6208.71}]}]},{"sentences":[{"text":"Our last proposal in terms of the split reads as follows.","start":6210.07,"end":6215.59,"topics":[],"words":[{"text":"Our","start":6210.07,"end":6210.47},{"text":"last","start":6210.47,"end":6210.87},{"text":"proposal","start":6211.75,"end":6212.39},{"text":"in","start":6212.39,"end":6212.55},{"text":"terms","start":6212.55,"end":6212.71},{"text":"of","start":6212.71,"end":6212.91},{"text":"the","start":6212.91,"end":6213.07},{"text":"split","start":6213.07,"end":6213.59},{"text":"reads","start":6214.39,"end":6214.91},{"text":"as","start":6214.91,"end":6215.07},{"text":"follows.","start":6215.07,"end":6215.59}]},{"text":"By cooperating through mutual administrative assistance and any other agreed forms of international cooperation to combat illicit financial flows to ensure that taxes are applied by jurisdictions from where the flows originate.","start":6216.39,"end":6231.09,"topics":[],"words":[{"text":"By","start":6216.39,"end":6216.71},{"text":"cooperating","start":6216.71,"end":6217.43},{"text":"through","start":6217.43,"end":6217.83},{"text":"mutual","start":6217.91,"end":6218.35},{"text":"administrative","start":6218.35,"end":6219.03},{"text":"assistance","start":6219.03,"end":6219.59},{"text":"and","start":6220.31,"end":6220.63},{"text":"any","start":6220.63,"end":6220.87},{"text":"other","start":6220.87,"end":6221.11},{"text":"agreed","start":6221.11,"end":6221.59},{"text":"forms","start":6221.59,"end":6221.95},{"text":"of","start":6221.95,"end":6222.14},{"text":"international","start":6222.37,"end":6222.61},{"text":"cooperation","start":6222.69,"end":6223.41},{"text":"to","start":6224.05,"end":6224.37},{"text":"combat","start":6224.37,"end":6224.81},{"text":"illicit","start":6224.81,"end":6225.33},{"text":"financial","start":6225.33,"end":6225.61},{"text":"flows","start":6225.61,"end":6226.09},{"text":"to","start":6226.09,"end":6226.25},{"text":"ensure","start":6226.25,"end":6226.45},{"text":"that","start":6226.45,"end":6226.69},{"text":"taxes","start":6226.69,"end":6227.33},{"text":"are","start":6227.73,"end":6228.01},{"text":"applied","start":6228.01,"end":6228.37},{"text":"by","start":6228.37,"end":6228.61},{"text":"jurisdictions","start":6228.61,"end":6229.33},{"text":"from","start":6229.33,"end":6229.53},{"text":"where","start":6229.53,"end":6229.69},{"text":"the","start":6229.69,"end":6229.85},{"text":"flows","start":6229.85,"end":6230.33},{"text":"originate.","start":6230.33,"end":6231.09}]},{"text":"Chair, just as your proposed text reads, we believe that international cooperation through mutual administrative assistance and any other agreed forms are very cardinal in ensuring that Member States can combat tax related illicit financial flows, but also ensuring that taxes are applied.","start":6232.05,"end":6254.58,"topics":[],"words":[{"text":"Chair,","start":6232.05,"end":6232.45},{"text":"just","start":6233.73,"end":6234.09},{"text":"as","start":6234.09,"end":6234.41},{"text":"your","start":6234.41,"end":6234.69},{"text":"proposed","start":6234.69,"end":6235.13},{"text":"text","start":6235.13,"end":6235.53},{"text":"reads,","start":6235.53,"end":6236.05},{"text":"we","start":6236.85,"end":6237.17},{"text":"believe","start":6237.17,"end":6237.41},{"text":"that","start":6237.41,"end":6237.65},{"text":"international","start":6237.65,"end":6237.97},{"text":"cooperation","start":6238.209,"end":6238.93},{"text":"through","start":6239.41,"end":6239.73},{"text":"mutual","start":6239.73,"end":6240.01},{"text":"administrative","start":6240.01,"end":6240.57},{"text":"assistance","start":6240.57,"end":6241.05},{"text":"and","start":6241.05,"end":6241.25},{"text":"any","start":6241.25,"end":6241.49},{"text":"other","start":6241.49,"end":6241.69},{"text":"agreed","start":6241.69,"end":6242.09},{"text":"forms","start":6242.09,"end":6242.61},{"text":"are","start":6243.01,"end":6243.29},{"text":"very","start":6243.29,"end":6243.53},{"text":"cardinal","start":6243.53,"end":6244.21},{"text":"in","start":6244.69,"end":6244.97},{"text":"ensuring","start":6244.97,"end":6245.37},{"text":"that","start":6245.37,"end":6245.65},{"text":"Member","start":6245.65,"end":6245.89},{"text":"States","start":6245.89,"end":6246.21},{"text":"can","start":6246.29,"end":6246.61},{"text":"combat","start":6246.61,"end":6247.25},{"text":"tax","start":6247.82,"end":6247.98},{"text":"related","start":6247.98,"end":6248.3},{"text":"illicit","start":6249.5,"end":6250.14},{"text":"financial","start":6250.14,"end":6250.42},{"text":"flows,","start":6250.42,"end":6251.02},{"text":"but","start":6251.18,"end":6251.54},{"text":"also","start":6251.54,"end":6251.9},{"text":"ensuring","start":6251.98,"end":6252.46},{"text":"that","start":6252.46,"end":6252.86},{"text":"taxes","start":6253.42,"end":6254.02},{"text":"are","start":6254.02,"end":6254.14},{"text":"applied.","start":6254.14,"end":6254.58}]},{"text":"We believe that imposition of taxes on illicit financial flows will also help keep the very essence of the illicit financial flows so that at least we have a reduction in such flows.","start":6254.58,"end":6268.54,"topics":[],"words":[{"text":"We","start":6254.58,"end":6254.82},{"text":"believe","start":6254.82,"end":6255.06},{"text":"that","start":6255.06,"end":6255.42},{"text":"imposition","start":6255.74,"end":6256.38},{"text":"of","start":6256.38,"end":6256.62},{"text":"taxes","start":6256.62,"end":6257.22},{"text":"on","start":6257.22,"end":6257.5},{"text":"illicit","start":6257.5,"end":6257.94},{"text":"financial","start":6257.94,"end":6258.22},{"text":"flows","start":6258.22,"end":6258.86},{"text":"will","start":6259.02,"end":6259.34},{"text":"also","start":6259.34,"end":6259.62},{"text":"help","start":6259.62,"end":6259.98},{"text":"keep","start":6259.98,"end":6260.38},{"text":"the","start":6260.78,"end":6261.1},{"text":"very","start":6261.1,"end":6261.34},{"text":"essence","start":6261.34,"end":6261.78},{"text":"of","start":6261.78,"end":6262.14},{"text":"the","start":6262.86,"end":6263.18},{"text":"illicit","start":6263.18,"end":6263.659},{"text":"financial","start":6263.659,"end":6263.98},{"text":"flows","start":6263.98,"end":6264.42},{"text":"so","start":6264.42,"end":6264.58},{"text":"that","start":6264.58,"end":6264.78},{"text":"at","start":6264.78,"end":6264.98},{"text":"least","start":6264.98,"end":6265.26},{"text":"we","start":6265.42,"end":6265.74},{"text":"have","start":6265.74,"end":6266.06},{"text":"a","start":6266.22,"end":6266.5},{"text":"reduction","start":6266.5,"end":6267.02},{"text":"in","start":6267.02,"end":6267.22},{"text":"such","start":6267.22,"end":6267.5},{"text":"flows.","start":6267.82,"end":6268.54}]},{"text":"And therefore, at the core of our proposals is ensuring that taxes are applied.","start":6268.7,"end":6273.82,"topics":[],"words":[{"text":"And","start":6268.7,"end":6269.02},{"text":"therefore,","start":6269.02,"end":6269.58},{"text":"at","start":6270.22,"end":6270.5},{"text":"the","start":6270.5,"end":6270.7},{"text":"core","start":6270.7,"end":6271.02},{"text":"of","start":6271.02,"end":6271.22},{"text":"our","start":6271.22,"end":6271.42},{"text":"proposals","start":6271.42,"end":6271.98},{"text":"is","start":6271.98,"end":6272.18},{"text":"ensuring","start":6272.18,"end":6272.54},{"text":"that","start":6272.54,"end":6272.86},{"text":"taxes","start":6272.86,"end":6273.3},{"text":"are","start":6273.3,"end":6273.42},{"text":"applied.","start":6273.42,"end":6273.82}]}]},{"sentences":[{"text":"And apart from just having the information on how illicit financial flows are moving and the structures, it's important for us that that cooperation is enhanced by Member States.","start":6273.82,"end":6283.25,"topics":[],"words":[{"text":"And","start":6273.82,"end":6273.98},{"text":"apart","start":6274.13,"end":6274.45},{"text":"from","start":6274.45,"end":6274.69},{"text":"just","start":6274.69,"end":6274.93},{"text":"having","start":6274.93,"end":6275.21},{"text":"the","start":6275.21,"end":6275.45},{"text":"information","start":6275.45,"end":6275.73},{"text":"on","start":6275.81,"end":6276.09},{"text":"how","start":6276.09,"end":6276.25},{"text":"illicit","start":6276.25,"end":6276.73},{"text":"financial","start":6276.73,"end":6276.97},{"text":"flows","start":6276.97,"end":6277.37},{"text":"are","start":6277.37,"end":6277.49},{"text":"moving","start":6277.49,"end":6277.69},{"text":"and","start":6277.69,"end":6277.85},{"text":"the","start":6277.85,"end":6278.01},{"text":"structures,","start":6278.01,"end":6278.53},{"text":"it's","start":6279.01,"end":6279.37},{"text":"important","start":6279.37,"end":6279.65},{"text":"for","start":6279.65,"end":6279.93},{"text":"us","start":6279.93,"end":6280.13},{"text":"that","start":6280.13,"end":6280.33},{"text":"that","start":6280.33,"end":6280.53},{"text":"cooperation","start":6280.53,"end":6281.13},{"text":"is","start":6281.13,"end":6281.49},{"text":"enhanced","start":6281.89,"end":6282.37},{"text":"by","start":6282.37,"end":6282.61},{"text":"Member","start":6282.61,"end":6282.89},{"text":"States.","start":6282.89,"end":6283.25}]},{"text":"And with that we believe that this cage of illicit financial flows can then be stemmed.","start":6283.73,"end":6289.17,"topics":[],"words":[{"text":"And","start":6283.73,"end":6284.05},{"text":"with","start":6284.05,"end":6284.29},{"text":"that","start":6284.29,"end":6284.53},{"text":"we","start":6284.53,"end":6284.73},{"text":"believe","start":6284.73,"end":6285.01},{"text":"that","start":6285.01,"end":6285.41},{"text":"this","start":6285.97,"end":6286.33},{"text":"cage","start":6286.33,"end":6286.65},{"text":"of","start":6286.65,"end":6286.81},{"text":"illicit","start":6286.81,"end":6287.21},{"text":"financial","start":6287.21,"end":6287.49},{"text":"flows","start":6287.49,"end":6288.01},{"text":"can","start":6288.01,"end":6288.17},{"text":"then","start":6288.17,"end":6288.37},{"text":"be","start":6288.37,"end":6288.57},{"text":"stemmed.","start":6288.57,"end":6289.17}]},{"text":"I beg to move.","start":6290.29,"end":6291.37,"topics":[],"words":[{"text":"I","start":6290.29,"end":6290.61},{"text":"beg","start":6290.61,"end":6290.89},{"text":"to","start":6290.89,"end":6291.09},{"text":"move.","start":6291.09,"end":6291.37}]},{"text":"Thank you, Chair.","start":6291.37,"end":6292.21,"topics":[],"words":[{"text":"Thank","start":6291.37,"end":6291.69},{"text":"you,","start":6291.69,"end":6291.89},{"text":"Chair.","start":6291.89,"end":6292.21}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":"Africa Group","function":"Representative"}},{"statement_number":66,"paragraphs":[{"sentences":[{"text":"Thank you Zambia.","start":6295.41,"end":6299.51,"topics":[],"words":[{"text":"Thank","start":6295.41,"end":6295.77},{"text":"you","start":6295.77,"end":6295.97},{"text":"Zambia.","start":6295.97,"end":6299.51}]}]},{"sentences":[{"text":"Any other Member States?","start":6303.26,"end":6304.38,"topics":[],"words":[{"text":"Any","start":6303.26,"end":6303.42},{"text":"other","start":6303.42,"end":6303.66},{"text":"Member","start":6303.66,"end":6303.98},{"text":"States?","start":6303.98,"end":6304.38}]}]},{"sentences":[{"text":"Okay, ghana.","start":6315.5,"end":6316.62,"topics":[],"words":[{"text":"Okay,","start":6315.5,"end":6315.98},{"text":"ghana.","start":6315.98,"end":6316.62}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":67,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":6323.82,"end":6324.62,"topics":[],"words":[{"text":"Thank","start":6323.82,"end":6324.14},{"text":"you","start":6324.14,"end":6324.3},{"text":"Chair.","start":6324.3,"end":6324.62}]}]},{"sentences":[{"text":"Since today is the first time we are taking the floor for today's session, I want to commend the Secretariat and for the good work done and coming up with this draft.","start":6327.59,"end":6341.83,"topics":[],"words":[{"text":"Since","start":6327.59,"end":6327.79},{"text":"today","start":6327.79,"end":6328.07},{"text":"is","start":6328.07,"end":6328.27},{"text":"the","start":6328.27,"end":6328.39},{"text":"first","start":6328.39,"end":6328.55},{"text":"time","start":6328.55,"end":6328.75},{"text":"we","start":6328.75,"end":6328.87},{"text":"are","start":6328.87,"end":6328.99},{"text":"taking","start":6328.99,"end":6329.19},{"text":"the","start":6329.19,"end":6329.39},{"text":"floor","start":6329.39,"end":6329.83},{"text":"for","start":6330.71,"end":6331.03},{"text":"today's","start":6331.03,"end":6331.43},{"text":"session,","start":6331.43,"end":6331.75},{"text":"I","start":6332.31,"end":6332.63},{"text":"want","start":6332.63,"end":6332.83},{"text":"to","start":6332.83,"end":6333.11},{"text":"commend","start":6333.75,"end":6334.31},{"text":"the","start":6334.31,"end":6334.63},{"text":"Secretariat","start":6335.03,"end":6335.91},{"text":"and","start":6335.91,"end":6336.31},{"text":"for","start":6337.43,"end":6337.71},{"text":"the","start":6337.71,"end":6337.91},{"text":"good","start":6337.91,"end":6338.11},{"text":"work","start":6338.11,"end":6338.31},{"text":"done","start":6338.31,"end":6338.63},{"text":"and","start":6338.95,"end":6339.35},{"text":"coming","start":6339.59,"end":6339.95},{"text":"up","start":6339.95,"end":6340.19},{"text":"with","start":6340.19,"end":6340.39},{"text":"this","start":6340.39,"end":6340.71},{"text":"draft.","start":6341.19,"end":6341.83}]},{"text":"Chair, I make this comment for on behalf of Ghana in support of the statement just read by Zambia on behalf of the Africa Group.","start":6343.51,"end":6359.94,"topics":[],"words":[{"text":"Chair,","start":6343.51,"end":6343.91},{"text":"I","start":6345.75,"end":6346.15},{"text":"make","start":6346.31,"end":6346.63},{"text":"this","start":6346.63,"end":6346.87},{"text":"comment","start":6346.87,"end":6347.19},{"text":"for","start":6349.27,"end":6349.55},{"text":"on","start":6349.55,"end":6349.71},{"text":"behalf","start":6349.71,"end":6349.99},{"text":"of","start":6349.99,"end":6350.11},{"text":"Ghana","start":6350.11,"end":6350.63},{"text":"in","start":6352.02,"end":6352.18},{"text":"support","start":6352.18,"end":6352.5},{"text":"of","start":6352.5,"end":6352.9},{"text":"the","start":6353.62,"end":6353.94},{"text":"statement","start":6353.94,"end":6354.26},{"text":"just","start":6354.42,"end":6354.74},{"text":"read","start":6354.74,"end":6355.02},{"text":"by","start":6355.02,"end":6355.38},{"text":"Zambia","start":6356.5,"end":6357.14},{"text":"on","start":6357.14,"end":6357.34},{"text":"behalf","start":6357.34,"end":6357.66},{"text":"of","start":6357.66,"end":6357.94},{"text":"the","start":6358.9,"end":6359.22},{"text":"Africa","start":6359.22,"end":6359.54},{"text":"Group.","start":6359.54,"end":6359.94}]},{"text":"Chair For Ghana and many African countries, illicit financial flows are a daily hemorrhage of resources that our countries need for schools, hospitals, infrastructure and climate resilience.","start":6361.86,"end":6380.17,"topics":[],"words":[{"text":"Chair","start":6361.86,"end":6362.26},{"text":"For","start":6363.06,"end":6363.38},{"text":"Ghana","start":6363.38,"end":6363.74},{"text":"and","start":6363.74,"end":6363.94},{"text":"many","start":6363.94,"end":6364.26},{"text":"African","start":6364.58,"end":6365.22},{"text":"countries,","start":6365.22,"end":6365.54},{"text":"illicit","start":6366.18,"end":6366.82},{"text":"financial","start":6366.82,"end":6367.139},{"text":"flows","start":6367.22,"end":6367.94},{"text":"are","start":6368.66,"end":6368.98},{"text":"a","start":6368.98,"end":6369.18},{"text":"daily","start":6369.18,"end":6369.54},{"text":"hemorrhage","start":6370.34,"end":6371.06},{"text":"of","start":6371.14,"end":6371.46},{"text":"resources","start":6371.46,"end":6372.1},{"text":"that","start":6372.66,"end":6372.94},{"text":"our","start":6372.94,"end":6373.14},{"text":"countries","start":6373.14,"end":6373.46},{"text":"need","start":6373.54,"end":6373.94},{"text":"for","start":6374.1,"end":6374.38},{"text":"schools,","start":6374.38,"end":6374.9},{"text":"hospitals,","start":6375.62,"end":6376.42},{"text":"infrastructure","start":6377.05,"end":6377.93},{"text":"and","start":6378.41,"end":6378.73},{"text":"climate","start":6378.73,"end":6379.13},{"text":"resilience.","start":6379.53,"end":6380.17}]},{"text":"Every dollar lost through tax related illicit financial flows is a dollar taken directly from Africa's development and from the future of our people.","start":6382.17,"end":6394.25,"topics":[],"words":[{"text":"Every","start":6382.17,"end":6382.49},{"text":"dollar","start":6382.49,"end":6382.89},{"text":"lost","start":6382.89,"end":6383.29},{"text":"through","start":6383.53,"end":6383.93},{"text":"tax","start":6383.93,"end":6384.33},{"text":"related","start":6384.33,"end":6384.73},{"text":"illicit","start":6384.73,"end":6385.33},{"text":"financial","start":6385.33,"end":6385.61},{"text":"flows","start":6385.61,"end":6386.25},{"text":"is","start":6386.73,"end":6387.05},{"text":"a","start":6387.05,"end":6387.25},{"text":"dollar","start":6387.25,"end":6387.57},{"text":"taken","start":6387.57,"end":6387.85},{"text":"directly","start":6388.97,"end":6389.53},{"text":"from","start":6389.53,"end":6389.77},{"text":"Africa's","start":6389.77,"end":6390.37},{"text":"development","start":6390.37,"end":6390.65},{"text":"and","start":6391.53,"end":6391.81},{"text":"from","start":6391.81,"end":6392.01},{"text":"the","start":6392.01,"end":6392.21},{"text":"future","start":6392.21,"end":6392.49},{"text":"of","start":6393.37,"end":6393.69},{"text":"our","start":6393.69,"end":6393.93},{"text":"people.","start":6393.93,"end":6394.25}]},{"text":"Indeed, a recent report by Global Financial Integrity estimated that Ghana lost about 54.1 billion USD to LSA financial flows between 2023, 2013 and 2022.","start":6395.37,"end":6413.77,"topics":[],"words":[{"text":"Indeed,","start":6395.37,"end":6396.01},{"text":"a","start":6397.21,"end":6397.49},{"text":"recent","start":6397.49,"end":6397.77},{"text":"report","start":6397.77,"end":6398.17},{"text":"by","start":6398.17,"end":6398.45},{"text":"Global","start":6398.45,"end":6398.73},{"text":"Financial","start":6398.73,"end":6399.13},{"text":"Integrity","start":6399.13,"end":6399.85},{"text":"estimated","start":6400.01,"end":6400.73},{"text":"that","start":6400.73,"end":6401.05},{"text":"Ghana","start":6401.69,"end":6402.21},{"text":"lost","start":6402.21,"end":6402.41},{"text":"about","start":6402.41,"end":6402.73},{"text":"54.1","start":6403.85,"end":6404.97},{"text":"billion","start":6405.13,"end":6405.53},{"text":"USD","start":6406.17,"end":6406.89},{"text":"to","start":6406.89,"end":6407.17},{"text":"LSA","start":6407.17,"end":6407.73},{"text":"financial","start":6407.73,"end":6408.01},{"text":"flows","start":6408.01,"end":6408.73},{"text":"between","start":6409.21,"end":6409.61},{"text":"2023,","start":6409.61,"end":6410.654},{"text":"2013","start":6410.886,"end":6411.93},{"text":"and","start":6412.65,"end":6412.93},{"text":"2022.","start":6412.93,"end":6413.77}]}]},{"sentences":[{"text":"Underscoring the severe impact of systematic capital flight on domestic resource mobilization.","start":6415.05,"end":6421.53,"topics":[],"words":[{"text":"Underscoring","start":6415.05,"end":6415.93},{"text":"the","start":6415.93,"end":6416.13},{"text":"severe","start":6416.13,"end":6416.57},{"text":"impact","start":6416.57,"end":6416.89},{"text":"of","start":6416.89,"end":6417.25},{"text":"systematic","start":6417.25,"end":6417.89},{"text":"capital","start":6417.89,"end":6418.25},{"text":"flight","start":6418.25,"end":6418.81},{"text":"on","start":6419.13,"end":6419.45},{"text":"domestic","start":6419.45,"end":6420.05},{"text":"resource","start":6420.05,"end":6420.73},{"text":"mobilization.","start":6420.81,"end":6421.53}]},{"text":"Ghana therefore aligns itself fully with the position of the Africa Group and underscores the agency of of a strong and enforceable response to tax related lesser financial flows.","start":6422.89,"end":6434.13,"topics":[],"words":[{"text":"Ghana","start":6422.89,"end":6423.37},{"text":"therefore","start":6423.37,"end":6423.69},{"text":"aligns","start":6423.69,"end":6424.13},{"text":"itself","start":6424.13,"end":6424.53},{"text":"fully","start":6424.53,"end":6425.05},{"text":"with","start":6425.05,"end":6425.33},{"text":"the","start":6425.33,"end":6425.45},{"text":"position","start":6425.45,"end":6425.65},{"text":"of","start":6425.65,"end":6425.85},{"text":"the","start":6425.85,"end":6425.93},{"text":"Africa","start":6425.93,"end":6426.17},{"text":"Group","start":6426.25,"end":6426.65},{"text":"and","start":6427.05,"end":6427.33},{"text":"underscores","start":6427.33,"end":6427.97},{"text":"the","start":6427.97,"end":6428.13},{"text":"agency","start":6428.13,"end":6428.73},{"text":"of","start":6428.86,"end":6429.02},{"text":"of","start":6429.17,"end":6429.29},{"text":"a","start":6429.29,"end":6429.45},{"text":"strong","start":6429.45,"end":6429.73},{"text":"and","start":6430.45,"end":6430.77},{"text":"enforceable","start":6430.77,"end":6431.41},{"text":"response","start":6431.41,"end":6431.89},{"text":"to","start":6431.89,"end":6432.09},{"text":"tax","start":6432.09,"end":6432.33},{"text":"related","start":6432.33,"end":6432.69},{"text":"lesser","start":6432.69,"end":6433.17},{"text":"financial","start":6433.17,"end":6433.41},{"text":"flows.","start":6433.41,"end":6434.13}]},{"text":"These flows systematically undermine fiscal sovereignty, erode domestic resource mobilization and perpetuate structural inequalities in international tax system.","start":6434.69,"end":6447.57,"topics":[],"words":[{"text":"These","start":6434.69,"end":6435.09},{"text":"flows","start":6435.09,"end":6435.81},{"text":"systematically","start":6436.37,"end":6437.29},{"text":"undermine","start":6437.29,"end":6438.05},{"text":"fiscal","start":6438.05,"end":6438.61},{"text":"sovereignty,","start":6438.61,"end":6439.25},{"text":"erode","start":6440.13,"end":6440.69},{"text":"domestic","start":6440.69,"end":6441.05},{"text":"resource","start":6441.05,"end":6441.53},{"text":"mobilization","start":6441.53,"end":6442.21},{"text":"and","start":6442.85,"end":6443.17},{"text":"perpetuate","start":6443.17,"end":6443.81},{"text":"structural","start":6443.81,"end":6444.45},{"text":"inequalities","start":6444.61,"end":6445.57},{"text":"in","start":6445.97,"end":6446.29},{"text":"international","start":6446.29,"end":6446.61},{"text":"tax","start":6446.77,"end":6447.17},{"text":"system.","start":6447.17,"end":6447.57}]},{"text":"Chair we therefore support language that commits State parties to decisive cooperation, including robust detection measures, information sharing on tax avoidance and evaluation schemes and effective mutual objective assistance.","start":6449.01,"end":6464.46,"topics":[],"words":[{"text":"Chair","start":6449.01,"end":6449.37},{"text":"we","start":6449.37,"end":6449.61},{"text":"therefore","start":6449.61,"end":6449.89},{"text":"support","start":6449.89,"end":6450.21},{"text":"language","start":6450.37,"end":6450.89},{"text":"that","start":6450.89,"end":6451.21},{"text":"commits","start":6451.21,"end":6451.77},{"text":"State","start":6451.77,"end":6452.13},{"text":"parties","start":6452.13,"end":6452.61},{"text":"to","start":6452.61,"end":6452.89},{"text":"decisive","start":6452.89,"end":6453.53},{"text":"cooperation,","start":6453.53,"end":6454.13},{"text":"including","start":6454.78,"end":6455.02},{"text":"robust","start":6455.1,"end":6455.74},{"text":"detection","start":6455.74,"end":6456.38},{"text":"measures,","start":6457.26,"end":6457.82},{"text":"information","start":6457.9,"end":6458.3},{"text":"sharing","start":6458.54,"end":6459.1},{"text":"on","start":6459.58,"end":6459.9},{"text":"tax","start":6459.9,"end":6460.18},{"text":"avoidance","start":6460.18,"end":6460.82},{"text":"and","start":6460.82,"end":6461.06},{"text":"evaluation","start":6461.06,"end":6461.5},{"text":"schemes","start":6461.5,"end":6462.06},{"text":"and","start":6462.3,"end":6462.62},{"text":"effective","start":6462.62,"end":6463.06},{"text":"mutual","start":6463.06,"end":6463.38},{"text":"objective","start":6463.38,"end":6463.94},{"text":"assistance.","start":6463.94,"end":6464.46}]},{"text":"Critically.","start":6465.34,"end":6465.9,"topics":[],"words":[{"text":"Critically.","start":6465.34,"end":6465.9}]}]},{"sentences":[{"text":"Chair Such cooperation must ensure that income and profits arising from the financial flows are taxed in the decisions from which those flows originate.","start":6465.98,"end":6479.02,"topics":[],"words":[{"text":"Chair","start":6465.98,"end":6466.38},{"text":"Such","start":6467.18,"end":6467.54},{"text":"cooperation","start":6467.54,"end":6468.22},{"text":"must","start":6468.22,"end":6468.58},{"text":"ensure","start":6468.58,"end":6468.94},{"text":"that","start":6469.26,"end":6469.66},{"text":"income","start":6469.66,"end":6470.1},{"text":"and","start":6470.1,"end":6470.3},{"text":"profits","start":6470.3,"end":6470.939},{"text":"arising","start":6472.3,"end":6472.78},{"text":"from","start":6472.78,"end":6473.1},{"text":"the","start":6473.1,"end":6473.42},{"text":"financial","start":6473.42,"end":6473.74},{"text":"flows","start":6473.74,"end":6474.26},{"text":"are","start":6474.26,"end":6474.42},{"text":"taxed","start":6474.42,"end":6474.98},{"text":"in","start":6474.98,"end":6475.26},{"text":"the","start":6475.26,"end":6475.46},{"text":"decisions","start":6475.46,"end":6476.02},{"text":"from","start":6476.02,"end":6476.18},{"text":"which","start":6476.18,"end":6476.46},{"text":"those","start":6477.34,"end":6477.7},{"text":"flows","start":6477.7,"end":6478.26},{"text":"originate.","start":6478.26,"end":6479.02}]},{"text":"That is where the economic activities take place and where the harm is most.","start":6479.74,"end":6485.86,"topics":[],"words":[{"text":"That","start":6479.74,"end":6480.02},{"text":"is","start":6480.02,"end":6480.18},{"text":"where","start":6480.18,"end":6480.38},{"text":"the","start":6480.38,"end":6480.58},{"text":"economic","start":6480.58,"end":6480.86},{"text":"activities","start":6480.94,"end":6481.58},{"text":"take","start":6481.94,"end":6482.14},{"text":"place","start":6482.14,"end":6482.5},{"text":"and","start":6483.3,"end":6483.62},{"text":"where","start":6483.62,"end":6483.9},{"text":"the","start":6483.9,"end":6484.26},{"text":"harm","start":6484.82,"end":6485.22},{"text":"is","start":6485.22,"end":6485.5},{"text":"most.","start":6485.5,"end":6485.86}]},{"text":"I mean, acutely felt.","start":6487.62,"end":6488.98,"topics":[],"words":[{"text":"I","start":6487.62,"end":6487.9},{"text":"mean,","start":6487.9,"end":6488.06},{"text":"acutely","start":6488.06,"end":6488.58},{"text":"felt.","start":6488.58,"end":6488.98}]},{"text":"For Africa, this is not merely a question of technical cooperation.","start":6490.1,"end":6493.94,"topics":[],"words":[{"text":"For","start":6490.1,"end":6490.38},{"text":"Africa,","start":6490.38,"end":6490.66},{"text":"this","start":6490.74,"end":6491.06},{"text":"is","start":6491.06,"end":6491.26},{"text":"not","start":6491.26,"end":6491.46},{"text":"merely","start":6491.46,"end":6491.86},{"text":"a","start":6491.86,"end":6492.1},{"text":"question","start":6492.1,"end":6492.38},{"text":"of","start":6492.38,"end":6492.7},{"text":"technical","start":6492.7,"end":6493.22},{"text":"cooperation.","start":6493.22,"end":6493.94}]},{"text":"It is a question of fairness, equity and the right of our countries to mobilize our own resources for sustainable development.","start":6494.5,"end":6503.06,"topics":[],"words":[{"text":"It","start":6494.5,"end":6494.78},{"text":"is","start":6494.78,"end":6494.94},{"text":"a","start":6494.94,"end":6495.14},{"text":"question","start":6495.14,"end":6495.46},{"text":"of","start":6495.46,"end":6495.82},{"text":"fairness,","start":6495.82,"end":6496.34},{"text":"equity","start":6497.06,"end":6497.62},{"text":"and","start":6498.18,"end":6498.46},{"text":"the","start":6498.46,"end":6498.62},{"text":"right","start":6498.62,"end":6498.86},{"text":"of","start":6498.86,"end":6499.1},{"text":"our","start":6499.1,"end":6499.3},{"text":"countries","start":6499.3,"end":6499.58},{"text":"to","start":6499.58,"end":6499.86},{"text":"mobilize","start":6499.86,"end":6500.38},{"text":"our","start":6500.38,"end":6500.58},{"text":"own","start":6500.58,"end":6500.82},{"text":"resources","start":6500.82,"end":6501.46},{"text":"for","start":6501.86,"end":6502.18},{"text":"sustainable","start":6502.18,"end":6502.74},{"text":"development.","start":6502.74,"end":6503.06}]}]},{"sentences":[{"text":"The Framework Convention must reflect this reality and deliver outcomes that respond to the scale of challenge we face.","start":6503.86,"end":6512.99,"topics":[],"words":[{"text":"The","start":6503.86,"end":6504.18},{"text":"Framework","start":6504.18,"end":6504.66},{"text":"Convention","start":6504.66,"end":6505.22},{"text":"must","start":6505.22,"end":6505.42},{"text":"reflect","start":6505.42,"end":6505.82},{"text":"this","start":6505.82,"end":6506.1},{"text":"reality","start":6506.1,"end":6506.66},{"text":"and","start":6507.47,"end":6507.67},{"text":"deliver","start":6507.67,"end":6508.03},{"text":"outcomes","start":6508.11,"end":6508.75},{"text":"that","start":6508.75,"end":6509.07},{"text":"respond","start":6509.23,"end":6509.87},{"text":"to","start":6509.87,"end":6510.15},{"text":"the","start":6510.15,"end":6510.35},{"text":"scale","start":6510.35,"end":6510.83},{"text":"of","start":6510.83,"end":6511.15},{"text":"challenge","start":6511.63,"end":6512.35},{"text":"we","start":6512.35,"end":6512.67},{"text":"face.","start":6512.67,"end":6512.99}]},{"text":"I so submit.","start":6513.79,"end":6514.79,"topics":[],"words":[{"text":"I","start":6513.79,"end":6514.07},{"text":"so","start":6514.07,"end":6514.31},{"text":"submit.","start":6514.31,"end":6514.79}]},{"text":"Chair thank you.","start":6514.79,"end":6516.03,"topics":[],"words":[{"text":"Chair","start":6514.79,"end":6515.07},{"text":"thank","start":6515.39,"end":6515.75},{"text":"you.","start":6515.75,"end":6516.03}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Representative"}},{"statement_number":68,"paragraphs":[{"sentences":[{"text":"Thank you, Ghana.","start":6518.11,"end":6519.23,"topics":[],"words":[{"text":"Thank","start":6518.11,"end":6518.43},{"text":"you,","start":6518.43,"end":6518.63},{"text":"Ghana.","start":6518.63,"end":6519.23}]},{"text":"Any other member states before I move on to.","start":6520.67,"end":6524.27,"topics":[],"words":[{"text":"Any","start":6520.67,"end":6520.95},{"text":"other","start":6520.95,"end":6521.19},{"text":"member","start":6521.19,"end":6521.51},{"text":"states","start":6521.51,"end":6521.87},{"text":"before","start":6522.91,"end":6523.269},{"text":"I","start":6523.269,"end":6523.509},{"text":"move","start":6523.509,"end":6523.67},{"text":"on","start":6523.67,"end":6523.91},{"text":"to.","start":6523.91,"end":6524.27}]},{"text":"Okay, Jamaica, please.","start":6524.43,"end":6525.79,"topics":[],"words":[{"text":"Okay,","start":6524.43,"end":6524.91},{"text":"Jamaica,","start":6524.91,"end":6525.51},{"text":"please.","start":6525.51,"end":6525.79}]},{"text":"Thank you.","start":6527.71,"end":6528.35,"topics":[],"words":[{"text":"Thank","start":6527.71,"end":6528.07},{"text":"you.","start":6528.07,"end":6528.35}]},{"text":"Thank you.","start":6528.35,"end":6528.83,"topics":[],"words":[{"text":"Thank","start":6528.35,"end":6528.67},{"text":"you.","start":6528.67,"end":6528.83}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"Khalid.","start":6528.83,"end":6529.31,"topics":[],"words":[{"text":"Khalid.","start":6528.83,"end":6529.31}]}]},{"sentences":[{"text":"My, my intervention has to do with the title and I think I've made this point already in the work stream meetings.","start":6532.27,"end":6543.58,"topics":[],"words":[{"text":"My,","start":6532.27,"end":6532.67},{"text":"my","start":6532.83,"end":6533.23},{"text":"intervention","start":6534.78,"end":6535.38},{"text":"has","start":6535.38,"end":6535.66},{"text":"to","start":6535.66,"end":6535.82},{"text":"do","start":6535.82,"end":6535.94},{"text":"with","start":6535.94,"end":6536.14},{"text":"the","start":6536.14,"end":6536.46},{"text":"title","start":6536.62,"end":6537.42},{"text":"and","start":6539.74,"end":6540.06},{"text":"I","start":6540.06,"end":6540.26},{"text":"think","start":6540.26,"end":6540.46},{"text":"I've","start":6540.46,"end":6540.9},{"text":"made","start":6540.9,"end":6541.1},{"text":"this","start":6541.1,"end":6541.34},{"text":"point","start":6541.34,"end":6541.62},{"text":"already","start":6541.62,"end":6541.94},{"text":"in","start":6541.94,"end":6542.14},{"text":"the","start":6542.14,"end":6542.26},{"text":"work","start":6542.26,"end":6542.46},{"text":"stream","start":6542.46,"end":6542.94},{"text":"meetings.","start":6542.94,"end":6543.58}]},{"text":"I'm wondering whether or not a more appropriate heading would be the taxation of illicit financial flows.","start":6544.3,"end":6555.54,"topics":[],"words":[{"text":"I'm","start":6544.3,"end":6544.7},{"text":"wondering","start":6544.7,"end":6545.26},{"text":"whether","start":6545.9,"end":6546.26},{"text":"or","start":6546.26,"end":6546.54},{"text":"not","start":6546.54,"end":6546.86},{"text":"a","start":6546.86,"end":6547.18},{"text":"more","start":6547.18,"end":6547.46},{"text":"appropriate","start":6547.46,"end":6548.18},{"text":"heading","start":6548.18,"end":6548.7},{"text":"would","start":6548.86,"end":6549.18},{"text":"be","start":6549.18,"end":6549.5},{"text":"the","start":6550.539,"end":6550.86},{"text":"taxation","start":6550.86,"end":6551.58},{"text":"of","start":6552.38,"end":6552.78},{"text":"illicit","start":6553.34,"end":6554.1},{"text":"financial","start":6554.1,"end":6554.46},{"text":"flows.","start":6554.86,"end":6555.54}]},{"text":"And I think that would cover avoidance and division.","start":6555.54,"end":6561.26,"topics":[],"words":[{"text":"And","start":6555.54,"end":6555.78},{"text":"I","start":6555.78,"end":6555.94},{"text":"think","start":6555.94,"end":6556.14},{"text":"that","start":6556.14,"end":6556.38},{"text":"would","start":6556.38,"end":6556.62},{"text":"cover","start":6556.62,"end":6556.94},{"text":"avoidance","start":6559.34,"end":6560.14},{"text":"and","start":6560.14,"end":6560.54},{"text":"division.","start":6560.7,"end":6561.26}]},{"text":"And by virtue of that then perhaps the first line could read the state parties shall develop and implement the appropriate tax measures to combat tax related financial.","start":6562.48,"end":6580.4,"topics":[],"words":[{"text":"And","start":6562.48,"end":6562.72},{"text":"by","start":6564.16,"end":6564.48},{"text":"virtue","start":6564.48,"end":6564.88},{"text":"of","start":6564.88,"end":6565.04},{"text":"that","start":6565.04,"end":6565.36},{"text":"then","start":6566.16,"end":6566.52},{"text":"perhaps","start":6566.52,"end":6567.04},{"text":"the","start":6567.04,"end":6567.36},{"text":"first","start":6567.36,"end":6567.68},{"text":"line","start":6567.84,"end":6568.24},{"text":"could","start":6568.32,"end":6568.72},{"text":"read","start":6568.72,"end":6569.12},{"text":"the","start":6570.08,"end":6570.48},{"text":"state","start":6570.48,"end":6570.88},{"text":"parties","start":6570.96,"end":6571.52},{"text":"shall","start":6571.52,"end":6571.92},{"text":"develop","start":6571.92,"end":6572.24},{"text":"and","start":6573.12,"end":6573.52},{"text":"implement","start":6573.76,"end":6574.32},{"text":"the","start":6574.56,"end":6574.88},{"text":"appropriate","start":6574.88,"end":6575.52},{"text":"tax","start":6575.52,"end":6575.92},{"text":"measures","start":6575.92,"end":6576.56},{"text":"to","start":6577.76,"end":6578.04},{"text":"combat","start":6578.04,"end":6578.56},{"text":"tax","start":6578.64,"end":6579},{"text":"related","start":6579,"end":6579.36},{"text":"financial.","start":6580,"end":6580.4}]},{"text":"Tax related illicit financial flows and any other appropriate change in the.","start":6581.6,"end":6588.45,"topics":[],"words":[{"text":"Tax","start":6581.6,"end":6581.96},{"text":"related","start":6581.96,"end":6582.32},{"text":"illicit","start":6582.32,"end":6582.92},{"text":"financial","start":6582.92,"end":6583.2},{"text":"flows","start":6583.36,"end":6584.08},{"text":"and","start":6585.12,"end":6585.52},{"text":"any","start":6585.52,"end":6585.92},{"text":"other","start":6586,"end":6586.32},{"text":"appropriate","start":6586.32,"end":6586.88},{"text":"change","start":6587.69,"end":6587.93},{"text":"in","start":6587.93,"end":6588.21},{"text":"the.","start":6588.21,"end":6588.45}]}]},{"sentences":[{"text":"In the article that would capture that.","start":6588.45,"end":6594.81,"topics":[],"words":[{"text":"In","start":6588.45,"end":6588.69},{"text":"the","start":6588.69,"end":6588.97},{"text":"article","start":6589.53,"end":6589.93},{"text":"that","start":6591.37,"end":6591.69},{"text":"would","start":6591.69,"end":6591.89},{"text":"capture","start":6591.89,"end":6592.49},{"text":"that.","start":6594.41,"end":6594.81}]},{"text":"That wording.","start":6594.81,"end":6596.49,"topics":[],"words":[{"text":"That","start":6594.81,"end":6595.21},{"text":"wording.","start":6595.77,"end":6596.49}]}]},{"sentences":[{"text":"That's my intervention.","start":6599.45,"end":6600.57,"topics":[],"words":[{"text":"That's","start":6599.45,"end":6599.81},{"text":"my","start":6599.81,"end":6599.97},{"text":"intervention.","start":6599.97,"end":6600.57}]},{"text":"Co lead.","start":6600.81,"end":6601.45,"topics":[],"words":[{"text":"Co","start":6600.81,"end":6601.13},{"text":"lead.","start":6601.13,"end":6601.45}]},{"text":"Right.","start":6601.69,"end":6602.09,"topics":[],"words":[{"text":"Right.","start":6601.69,"end":6602.09}]},{"text":"Thank you.","start":6602.09,"end":6602.53,"topics":[],"words":[{"text":"Thank","start":6602.09,"end":6602.41},{"text":"you.","start":6602.41,"end":6602.53}]},{"text":"Jamaica, Peru, please.","start":6602.53,"end":6604.01,"topics":[],"words":[{"text":"Jamaica,","start":6602.53,"end":6603.169},{"text":"Peru,","start":6603.169,"end":6603.69},{"text":"please.","start":6603.69,"end":6604.01}]}]}],"speaker":{"name":null,"affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Representative"}},{"statement_number":70,"paragraphs":[{"sentences":[{"text":"Mucha gracias. Thank you.","start":6607.69,"end":6610.33,"topics":[],"words":[{"text":"Mucha","start":6607.69,"end":6608.21},{"text":"gracias.","start":6608.21,"end":6608.97},{"text":"Thank","start":6609.69,"end":6610.05},{"text":"you.","start":6610.05,"end":6610.33}]},{"text":"Mr. Kohlid.","start":6611.77,"end":6612.89,"topics":[],"words":[{"text":"Mr.","start":6611.77,"end":6612.21},{"text":"Kohlid.","start":6612.21,"end":6612.89}]}]},{"sentences":[{"text":"We wish to thank Jamaica.","start":6617.13,"end":6618.49,"topics":[],"words":[{"text":"We","start":6617.13,"end":6617.25},{"text":"wish","start":6617.25,"end":6617.45},{"text":"to","start":6617.45,"end":6617.53},{"text":"thank","start":6617.53,"end":6617.77},{"text":"Jamaica.","start":6617.77,"end":6618.49}]}]},{"sentences":[{"text":"And we would like to state.","start":6623.93,"end":6626.01,"topics":[],"words":[{"text":"And","start":6623.93,"end":6624.33},{"text":"we","start":6624.33,"end":6624.65},{"text":"would","start":6624.65,"end":6624.85},{"text":"like","start":6624.85,"end":6625.05},{"text":"to","start":6625.05,"end":6625.37},{"text":"state.","start":6625.61,"end":6626.01}]}]},{"sentences":[{"text":"That the question of tax optimization is not necessarily an offense for all states.","start":6630.33,"end":6638.25,"topics":[],"words":[{"text":"That","start":6630.33,"end":6630.73},{"text":"the","start":6633.13,"end":6633.45},{"text":"question","start":6633.45,"end":6633.77},{"text":"of","start":6633.77,"end":6634.17},{"text":"tax","start":6634.17,"end":6634.53},{"text":"optimization","start":6634.53,"end":6635.21},{"text":"is","start":6635.29,"end":6635.57},{"text":"not","start":6635.57,"end":6635.73},{"text":"necessarily","start":6635.73,"end":6636.41},{"text":"an","start":6636.89,"end":6637.13},{"text":"offense","start":6637.13,"end":6637.49},{"text":"for","start":6637.49,"end":6637.73},{"text":"all","start":6637.73,"end":6637.93},{"text":"states.","start":6637.93,"end":6638.25}]}]},{"sentences":[{"text":"This is not necessarily the case when we talk about tax fraud.","start":6640.34,"end":6644.26,"topics":[],"words":[{"text":"This","start":6640.34,"end":6640.46},{"text":"is","start":6640.46,"end":6640.62},{"text":"not","start":6640.62,"end":6640.78},{"text":"necessarily","start":6640.78,"end":6641.38},{"text":"the","start":6641.38,"end":6641.62},{"text":"case","start":6641.62,"end":6641.94},{"text":"when","start":6642.58,"end":6642.86},{"text":"we","start":6642.86,"end":6643.02},{"text":"talk","start":6643.02,"end":6643.18},{"text":"about","start":6643.18,"end":6643.38},{"text":"tax","start":6643.38,"end":6643.7},{"text":"fraud.","start":6643.7,"end":6644.26}]},{"text":"Therefore we think that it is possible to avoid that reference tax fraud and to just have illicit financial flows.","start":6644.82,"end":6662.66,"topics":[],"words":[{"text":"Therefore","start":6644.82,"end":6645.54},{"text":"we","start":6646.58,"end":6646.94},{"text":"think","start":6646.94,"end":6647.3},{"text":"that","start":6649.78,"end":6650.18},{"text":"it","start":6651.54,"end":6651.82},{"text":"is","start":6651.82,"end":6652.02},{"text":"possible","start":6652.02,"end":6652.34},{"text":"to","start":6652.34,"end":6652.74},{"text":"avoid","start":6652.9,"end":6653.54},{"text":"that","start":6653.62,"end":6653.98},{"text":"reference","start":6653.98,"end":6654.58},{"text":"tax","start":6656.58,"end":6656.98},{"text":"fraud","start":6657.38,"end":6657.94},{"text":"and","start":6658.42,"end":6658.82},{"text":"to","start":6659.38,"end":6659.74},{"text":"just","start":6659.74,"end":6660.02},{"text":"have","start":6660.02,"end":6660.34},{"text":"illicit","start":6660.98,"end":6661.58},{"text":"financial","start":6661.58,"end":6661.86},{"text":"flows.","start":6661.94,"end":6662.66}]}]},{"sentences":[{"text":"And in the Convention there's a need to state exactly what we mean explicitly by explicit financial flows.","start":6664.67,"end":6675.47,"topics":[],"words":[{"text":"And","start":6664.67,"end":6664.91},{"text":"in","start":6668.67,"end":6668.95},{"text":"the","start":6668.95,"end":6669.11},{"text":"Convention","start":6669.11,"end":6669.51},{"text":"there's","start":6669.51,"end":6669.79},{"text":"a","start":6669.79,"end":6669.87},{"text":"need","start":6669.87,"end":6670.03},{"text":"to","start":6670.03,"end":6670.35},{"text":"state","start":6671.07,"end":6671.47},{"text":"exactly","start":6671.47,"end":6672.07},{"text":"what","start":6672.07,"end":6672.35},{"text":"we","start":6672.35,"end":6672.55},{"text":"mean","start":6672.55,"end":6672.75},{"text":"explicitly","start":6672.75,"end":6673.35},{"text":"by","start":6673.35,"end":6673.63},{"text":"explicit","start":6673.71,"end":6674.35},{"text":"financial","start":6674.35,"end":6674.67},{"text":"flows.","start":6674.75,"end":6675.47}]}]},{"sentences":[{"text":"That is what we wish to state.","start":6679.31,"end":6680.83,"topics":[],"words":[{"text":"That","start":6679.31,"end":6679.59},{"text":"is","start":6679.59,"end":6679.71},{"text":"what","start":6679.71,"end":6679.83},{"text":"we","start":6679.83,"end":6679.99},{"text":"wish","start":6679.99,"end":6680.27},{"text":"to","start":6680.27,"end":6680.51},{"text":"state.","start":6680.51,"end":6680.83}]},{"text":"That was our first point on tax related illicit financial flows.","start":6680.83,"end":6684.03,"topics":[],"words":[{"text":"That","start":6680.83,"end":6681.11},{"text":"was","start":6681.11,"end":6681.27},{"text":"our","start":6681.27,"end":6681.43},{"text":"first","start":6681.43,"end":6681.63},{"text":"point","start":6681.63,"end":6681.87},{"text":"on","start":6681.87,"end":6682.07},{"text":"tax","start":6682.07,"end":6682.27},{"text":"related","start":6682.27,"end":6682.59},{"text":"illicit","start":6682.59,"end":6683.11},{"text":"financial","start":6683.11,"end":6683.39},{"text":"flows.","start":6683.39,"end":6684.03}]},{"text":"Next, I would like to emphasize the importance of the scope and the level of engagement that is being sought in this article.","start":6684.35,"end":6698.36,"topics":[],"words":[{"text":"Next,","start":6684.35,"end":6684.67},{"text":"I","start":6684.67,"end":6684.87},{"text":"would","start":6684.87,"end":6685.03},{"text":"like","start":6685.03,"end":6685.19},{"text":"to","start":6685.19,"end":6685.43},{"text":"emphasize","start":6685.43,"end":6686.11},{"text":"the","start":6686.11,"end":6686.35},{"text":"importance","start":6686.35,"end":6687.07},{"text":"of","start":6690.36,"end":6690.6},{"text":"the","start":6691.16,"end":6691.52},{"text":"scope","start":6691.52,"end":6692.2},{"text":"and","start":6692.52,"end":6692.92},{"text":"the","start":6693.16,"end":6693.56},{"text":"level","start":6693.64,"end":6694},{"text":"of","start":6694,"end":6694.28},{"text":"engagement","start":6694.28,"end":6695.16},{"text":"that","start":6695.96,"end":6696.24},{"text":"is","start":6696.24,"end":6696.4},{"text":"being","start":6696.4,"end":6696.64},{"text":"sought","start":6696.64,"end":6697.24},{"text":"in","start":6697.56,"end":6697.84},{"text":"this","start":6697.84,"end":6698.04},{"text":"article.","start":6698.04,"end":6698.36}]}]},{"sentences":[{"text":"There's a need to consider how we move from this to concrete measures.","start":6702.04,"end":6706.6,"topics":[],"words":[{"text":"There's","start":6702.04,"end":6702.48},{"text":"a","start":6702.48,"end":6702.64},{"text":"need","start":6702.64,"end":6702.84},{"text":"to","start":6702.84,"end":6703.08},{"text":"consider","start":6703.08,"end":6703.4},{"text":"how","start":6703.4,"end":6703.68},{"text":"we","start":6703.68,"end":6703.88},{"text":"move","start":6703.88,"end":6704.12},{"text":"from","start":6704.12,"end":6704.36},{"text":"this","start":6704.36,"end":6704.68},{"text":"to","start":6704.84,"end":6705.24},{"text":"concrete","start":6705.479,"end":6706.12},{"text":"measures.","start":6706.12,"end":6706.6}]},{"text":"Thank you.","start":6706.6,"end":6707.24,"topics":[],"words":[{"text":"Thank","start":6706.6,"end":6706.96},{"text":"you.","start":6706.96,"end":6707.24}]},{"text":"Thank you Peru.","start":6708.76,"end":6710.12,"topics":[],"words":[{"text":"Thank","start":6708.76,"end":6709.12},{"text":"you","start":6709.12,"end":6709.4},{"text":"Peru.","start":6709.48,"end":6710.12}]},{"text":"Belgium, please.","start":6710.44,"end":6711.4,"topics":[],"words":[{"text":"Belgium,","start":6710.44,"end":6711.04},{"text":"please.","start":6711.04,"end":6711.4}]},{"text":"Thank you.","start":6713.4,"end":6713.96,"topics":[],"words":[{"text":"Thank","start":6713.4,"end":6713.76},{"text":"you.","start":6713.76,"end":6713.96}]}]}],"speaker":{"name":null,"affiliation":"PER","affiliation_full":"Peru","group":null,"function":"Representative"}},{"statement_number":71,"paragraphs":[{"sentences":[{"text":"Chair.","start":6713.96,"end":6714.28,"topics":[],"words":[{"text":"Chair.","start":6713.96,"end":6714.28}]},{"text":"To us, the title of Article 7 is also still a bit confusing because it also mentions tax avoidance and tax evasion.","start":6715.93,"end":6723.69,"topics":[],"words":[{"text":"To","start":6715.93,"end":6716.05},{"text":"us,","start":6716.05,"end":6716.25},{"text":"the","start":6716.25,"end":6716.53},{"text":"title","start":6716.53,"end":6717.05},{"text":"of","start":6717.05,"end":6717.29},{"text":"Article","start":6717.29,"end":6717.61},{"text":"7","start":6717.77,"end":6718.13},{"text":"is","start":6718.13,"end":6718.37},{"text":"also","start":6718.37,"end":6718.61},{"text":"still","start":6718.61,"end":6718.93},{"text":"a","start":6718.93,"end":6719.17},{"text":"bit","start":6719.17,"end":6719.37},{"text":"confusing","start":6719.37,"end":6719.93},{"text":"because","start":6720.09,"end":6720.41},{"text":"it","start":6720.41,"end":6720.61},{"text":"also","start":6720.61,"end":6720.85},{"text":"mentions","start":6720.85,"end":6721.37},{"text":"tax","start":6721.53,"end":6721.89},{"text":"avoidance","start":6721.89,"end":6722.49},{"text":"and","start":6722.49,"end":6722.73},{"text":"tax","start":6722.73,"end":6722.97},{"text":"evasion.","start":6722.97,"end":6723.69}]},{"text":"And we don't really agree that the illicit financial flows also encompass everything that has to do with tax avoidance.","start":6725.61,"end":6734.73,"topics":[],"words":[{"text":"And","start":6725.61,"end":6726.01},{"text":"we","start":6726.01,"end":6726.37},{"text":"don't","start":6726.37,"end":6726.81},{"text":"really","start":6726.81,"end":6727.09},{"text":"agree","start":6727.09,"end":6727.45},{"text":"that","start":6727.45,"end":6727.81},{"text":"the","start":6727.81,"end":6728.17},{"text":"illicit","start":6728.25,"end":6728.89},{"text":"financial","start":6728.89,"end":6729.21},{"text":"flows","start":6729.29,"end":6729.93},{"text":"also","start":6729.93,"end":6730.25},{"text":"encompass","start":6730.81,"end":6731.49},{"text":"everything","start":6731.49,"end":6731.85},{"text":"that","start":6731.93,"end":6732.33},{"text":"has","start":6733.05,"end":6733.37},{"text":"to","start":6733.37,"end":6733.53},{"text":"do","start":6733.53,"end":6733.65},{"text":"with","start":6733.65,"end":6733.81},{"text":"tax","start":6733.81,"end":6734.05},{"text":"avoidance.","start":6734.05,"end":6734.73}]},{"text":"So I think if you put three teams in the, in the naming of the.","start":6734.81,"end":6742.16,"topics":[],"words":[{"text":"So","start":6734.81,"end":6735.21},{"text":"I","start":6736.17,"end":6736.45},{"text":"think","start":6736.45,"end":6736.61},{"text":"if","start":6736.61,"end":6736.81},{"text":"you","start":6736.81,"end":6736.97},{"text":"put","start":6736.97,"end":6737.17},{"text":"three","start":6737.17,"end":6737.49},{"text":"teams","start":6737.49,"end":6738.05},{"text":"in","start":6738.05,"end":6738.29},{"text":"the,","start":6738.29,"end":6738.57},{"text":"in","start":6739.61,"end":6739.89},{"text":"the","start":6739.89,"end":6740.17},{"text":"naming","start":6741.52,"end":6741.8},{"text":"of","start":6741.8,"end":6741.92},{"text":"the.","start":6741.92,"end":6742.16}]},{"text":"Of the article then they should come clearly back.","start":6742.16,"end":6745.44,"topics":[],"words":[{"text":"Of","start":6742.16,"end":6742.44},{"text":"the","start":6742.44,"end":6742.6},{"text":"article","start":6742.6,"end":6742.88},{"text":"then","start":6742.96,"end":6743.36},{"text":"they","start":6743.84,"end":6744.16},{"text":"should","start":6744.16,"end":6744.4},{"text":"come","start":6744.4,"end":6744.68},{"text":"clearly","start":6744.68,"end":6745.12},{"text":"back.","start":6745.12,"end":6745.44}]}]},{"sentences":[{"text":"Also in the Article and for us it's not clear.","start":6745.44,"end":6749.36,"topics":[],"words":[{"text":"Also","start":6745.44,"end":6745.76},{"text":"in","start":6745.76,"end":6745.96},{"text":"the","start":6745.96,"end":6746.12},{"text":"Article","start":6746.12,"end":6746.4},{"text":"and","start":6746.48,"end":6746.88},{"text":"for","start":6747.12,"end":6747.44},{"text":"us","start":6747.44,"end":6747.68},{"text":"it's","start":6747.68,"end":6748.08},{"text":"not","start":6748.08,"end":6748.4},{"text":"clear.","start":6748.96,"end":6749.36}]},{"text":"So either we restructure the article so that the title of the Article becomes clear in the article, or we reduce it to tax related illicit financial flows.","start":6749.52,"end":6760.36,"topics":[],"words":[{"text":"So","start":6749.52,"end":6749.92},{"text":"either","start":6749.92,"end":6750.32},{"text":"we","start":6750.32,"end":6750.52},{"text":"restructure","start":6750.52,"end":6751.12},{"text":"the","start":6751.12,"end":6751.32},{"text":"article","start":6751.32,"end":6751.6},{"text":"so","start":6751.76,"end":6752.04},{"text":"that","start":6752.04,"end":6752.28},{"text":"the","start":6752.28,"end":6752.64},{"text":"title","start":6753.12,"end":6753.56},{"text":"of","start":6753.56,"end":6753.68},{"text":"the","start":6753.68,"end":6753.8},{"text":"Article","start":6753.8,"end":6754.08},{"text":"becomes","start":6754.16,"end":6754.64},{"text":"clear","start":6754.64,"end":6754.92},{"text":"in","start":6754.92,"end":6755.16},{"text":"the","start":6755.16,"end":6755.36},{"text":"article,","start":6755.36,"end":6755.68},{"text":"or","start":6756.4,"end":6756.72},{"text":"we","start":6756.72,"end":6757.04},{"text":"reduce","start":6757.359,"end":6757.84},{"text":"it","start":6757.84,"end":6758.04},{"text":"to","start":6758.04,"end":6758.32},{"text":"tax","start":6758.32,"end":6758.64},{"text":"related","start":6758.64,"end":6758.96},{"text":"illicit","start":6758.96,"end":6759.52},{"text":"financial","start":6759.52,"end":6759.84},{"text":"flows.","start":6759.84,"end":6760.36}]},{"text":"But as Peru also indicated, what are we clearly indicating here?","start":6760.36,"end":6764.64,"topics":[],"words":[{"text":"But","start":6760.36,"end":6760.64},{"text":"as","start":6760.88,"end":6761.2},{"text":"Peru","start":6761.2,"end":6761.68},{"text":"also","start":6761.68,"end":6761.92},{"text":"indicated,","start":6761.92,"end":6762.44},{"text":"what","start":6762.44,"end":6762.68},{"text":"are","start":6762.68,"end":6762.84},{"text":"we","start":6762.84,"end":6763.12},{"text":"clearly","start":6763.12,"end":6763.72},{"text":"indicating","start":6763.72,"end":6764.36},{"text":"here?","start":6764.36,"end":6764.64}]},{"text":"For us it's still not clear.","start":6764.64,"end":6766.08,"topics":[],"words":[{"text":"For","start":6764.64,"end":6764.84},{"text":"us","start":6764.84,"end":6765.04},{"text":"it's","start":6765.04,"end":6765.32},{"text":"still","start":6765.32,"end":6765.52},{"text":"not","start":6765.52,"end":6765.76},{"text":"clear.","start":6765.76,"end":6766.08}]},{"text":"And we would also like to see the hard wording of shall replaced with shall endeavor too.","start":6767.05,"end":6773.61,"topics":[],"words":[{"text":"And","start":6767.05,"end":6767.21},{"text":"we","start":6767.21,"end":6767.41},{"text":"would","start":6767.41,"end":6767.61},{"text":"also","start":6767.61,"end":6767.89},{"text":"like","start":6767.89,"end":6768.17},{"text":"to","start":6768.17,"end":6768.37},{"text":"see","start":6768.37,"end":6768.53},{"text":"the","start":6768.53,"end":6768.69},{"text":"hard","start":6768.69,"end":6768.89},{"text":"wording","start":6768.89,"end":6769.29},{"text":"of","start":6769.29,"end":6769.49},{"text":"shall","start":6769.49,"end":6769.93},{"text":"replaced","start":6770.33,"end":6771.13},{"text":"with","start":6771.13,"end":6771.53},{"text":"shall","start":6771.61,"end":6772.05},{"text":"endeavor","start":6772.05,"end":6772.73},{"text":"too.","start":6773.21,"end":6773.61}]}]},{"sentences":[{"text":"The reference also to any other agreed forms of international cooperation.","start":6775.21,"end":6779.85,"topics":[],"words":[{"text":"The","start":6775.21,"end":6775.53},{"text":"reference","start":6775.53,"end":6776.05},{"text":"also","start":6776.05,"end":6776.33},{"text":"to","start":6776.33,"end":6776.57},{"text":"any","start":6776.57,"end":6776.85},{"text":"other","start":6776.85,"end":6777.17},{"text":"agreed","start":6777.17,"end":6777.73},{"text":"forms","start":6777.73,"end":6778.13},{"text":"of","start":6778.13,"end":6778.41},{"text":"international","start":6778.41,"end":6778.81},{"text":"cooperation.","start":6779.05,"end":6779.85}]},{"text":"To us this could also encompass criminal actions.","start":6779.85,"end":6784.29,"topics":[],"words":[{"text":"To","start":6779.85,"end":6780.17},{"text":"us","start":6780.17,"end":6780.49},{"text":"this","start":6781.77,"end":6782.09},{"text":"could","start":6782.09,"end":6782.29},{"text":"also","start":6782.29,"end":6782.57},{"text":"encompass","start":6782.57,"end":6783.21},{"text":"criminal","start":6783.21,"end":6783.69},{"text":"actions.","start":6783.69,"end":6784.29}]},{"text":"And we believe this shouldn't be covered in this Framework Convention.","start":6784.29,"end":6787.93,"topics":[],"words":[{"text":"And","start":6784.29,"end":6784.61},{"text":"we","start":6784.61,"end":6784.85},{"text":"believe","start":6784.85,"end":6785.09},{"text":"this","start":6785.09,"end":6785.33},{"text":"shouldn't","start":6785.33,"end":6785.61},{"text":"be","start":6785.61,"end":6785.73},{"text":"covered","start":6785.73,"end":6786.17},{"text":"in","start":6786.17,"end":6786.41},{"text":"this","start":6786.41,"end":6786.69},{"text":"Framework","start":6786.69,"end":6787.21},{"text":"Convention.","start":6787.21,"end":6787.93}]},{"text":"Thank you.","start":6788.01,"end":6788.65,"topics":[],"words":[{"text":"Thank","start":6788.01,"end":6788.37},{"text":"you.","start":6788.37,"end":6788.65}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":72,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6794.34,"end":6794.82,"topics":[],"words":[{"text":"Thank","start":6794.34,"end":6794.54},{"text":"you.","start":6794.54,"end":6794.82}]}]},{"sentences":[{"text":"Are we finished with Member States?","start":6802.82,"end":6804.34,"topics":[],"words":[{"text":"Are","start":6802.82,"end":6803.1},{"text":"we","start":6803.1,"end":6803.26},{"text":"finished","start":6803.26,"end":6803.58},{"text":"with","start":6803.58,"end":6803.74},{"text":"Member","start":6803.74,"end":6803.98},{"text":"States?","start":6803.98,"end":6804.34}]},{"text":"Can I move to Portugal, please?","start":6804.58,"end":6808.66,"topics":[],"words":[{"text":"Can","start":6804.58,"end":6804.86},{"text":"I","start":6804.86,"end":6805.02},{"text":"move","start":6805.02,"end":6805.22},{"text":"to","start":6805.22,"end":6805.54},{"text":"Portugal,","start":6807.62,"end":6808.299},{"text":"please?","start":6808.299,"end":6808.66}]},{"text":"Thank you.","start":6810.42,"end":6810.86,"topics":[],"words":[{"text":"Thank","start":6810.42,"end":6810.74},{"text":"you.","start":6810.74,"end":6810.86}]},{"text":"Mr. Kollitz.","start":6810.86,"end":6811.86,"topics":[],"words":[{"text":"Mr.","start":6810.86,"end":6811.14},{"text":"Kollitz.","start":6811.14,"end":6811.86}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":73,"paragraphs":[{"sentences":[{"text":"Very briefly, I would like to echo what the distinctive representative of Belgium, as just said, in respect of an inconsistency between the adding of this Article and the draft of the rule that is inside the article, since it announces that it will be related with tax related illicit financial flows, with tax avoidance and also with tax evasion.","start":6811.86,"end":6838.67,"topics":[],"words":[{"text":"Very","start":6811.86,"end":6812.14},{"text":"briefly,","start":6812.14,"end":6812.74},{"text":"I","start":6812.74,"end":6813.02},{"text":"would","start":6813.02,"end":6813.22},{"text":"like","start":6813.22,"end":6813.46},{"text":"to","start":6813.46,"end":6813.74},{"text":"echo","start":6813.74,"end":6814.3},{"text":"what","start":6814.3,"end":6814.66},{"text":"the","start":6815.3,"end":6815.58},{"text":"distinctive","start":6815.58,"end":6816.14},{"text":"representative","start":6816.14,"end":6816.74},{"text":"of","start":6816.74,"end":6816.94},{"text":"Belgium,","start":6816.94,"end":6817.46},{"text":"as","start":6817.46,"end":6817.86},{"text":"just","start":6818.11,"end":6818.27},{"text":"said,","start":6818.27,"end":6818.59},{"text":"in","start":6819.07,"end":6819.35},{"text":"respect","start":6819.35,"end":6819.63},{"text":"of","start":6819.71,"end":6820.11},{"text":"an","start":6822.03,"end":6822.35},{"text":"inconsistency","start":6822.35,"end":6823.23},{"text":"between","start":6823.39,"end":6823.75},{"text":"the","start":6823.75,"end":6823.99},{"text":"adding","start":6823.99,"end":6824.31},{"text":"of","start":6824.31,"end":6824.47},{"text":"this","start":6824.47,"end":6824.67},{"text":"Article","start":6824.67,"end":6824.99},{"text":"and","start":6825.07,"end":6825.47},{"text":"the","start":6825.47,"end":6825.83},{"text":"draft","start":6825.83,"end":6826.51},{"text":"of","start":6826.75,"end":6827.03},{"text":"the","start":6827.03,"end":6827.19},{"text":"rule","start":6827.19,"end":6827.47},{"text":"that","start":6827.47,"end":6827.71},{"text":"is","start":6827.71,"end":6827.95},{"text":"inside","start":6827.95,"end":6828.51},{"text":"the","start":6828.51,"end":6828.79},{"text":"article,","start":6828.79,"end":6829.07},{"text":"since","start":6829.71,"end":6830.11},{"text":"it","start":6831.55,"end":6831.83},{"text":"announces","start":6831.83,"end":6832.19},{"text":"that","start":6832.19,"end":6832.39},{"text":"it","start":6832.39,"end":6832.59},{"text":"will","start":6832.59,"end":6832.79},{"text":"be","start":6832.79,"end":6832.95},{"text":"related","start":6832.95,"end":6833.23},{"text":"with","start":6833.23,"end":6833.51},{"text":"tax","start":6833.51,"end":6833.75},{"text":"related","start":6833.75,"end":6834.109},{"text":"illicit","start":6834.11,"end":6834.67},{"text":"financial","start":6834.67,"end":6834.99},{"text":"flows,","start":6834.99,"end":6835.63},{"text":"with","start":6835.71,"end":6836.03},{"text":"tax","start":6836.03,"end":6836.31},{"text":"avoidance","start":6836.31,"end":6836.99},{"text":"and","start":6836.99,"end":6837.27},{"text":"also","start":6837.27,"end":6837.51},{"text":"with","start":6837.51,"end":6837.75},{"text":"tax","start":6837.75,"end":6837.95},{"text":"evasion.","start":6837.95,"end":6838.67}]}]},{"sentences":[{"text":"But then the article in itself just mentioned and just dealt with tax related illicit financial flows.","start":6838.83,"end":6847.39,"topics":[],"words":[{"text":"But","start":6838.83,"end":6839.15},{"text":"then","start":6839.15,"end":6839.47},{"text":"the","start":6840.27,"end":6840.59},{"text":"article","start":6840.59,"end":6840.87},{"text":"in","start":6840.87,"end":6841.15},{"text":"itself","start":6841.15,"end":6841.63},{"text":"just","start":6842.83,"end":6843.15},{"text":"mentioned","start":6843.15,"end":6843.56},{"text":"and","start":6843.79,"end":6843.95},{"text":"just","start":6843.95,"end":6844.27},{"text":"dealt","start":6844.51,"end":6844.91},{"text":"with","start":6844.91,"end":6845.23},{"text":"tax","start":6845.47,"end":6845.83},{"text":"related","start":6845.83,"end":6846.15},{"text":"illicit","start":6846.15,"end":6846.67},{"text":"financial","start":6846.67,"end":6846.95},{"text":"flows.","start":6846.95,"end":6847.39}]},{"text":"And since that, at least from our side, these three dimensions cannot be reduced to one single like tax related listed financial flows, we feel that there is some important dimension of our work that is not present in this Article.","start":6847.39,"end":6862.35,"topics":[],"words":[{"text":"And","start":6847.39,"end":6847.55},{"text":"since","start":6847.55,"end":6847.87},{"text":"that,","start":6847.87,"end":6848.27},{"text":"at","start":6848.35,"end":6848.63},{"text":"least","start":6848.63,"end":6848.91},{"text":"from","start":6849.07,"end":6849.39},{"text":"our","start":6849.39,"end":6849.67},{"text":"side,","start":6849.67,"end":6850.03},{"text":"these","start":6851.15,"end":6851.55},{"text":"three","start":6851.63,"end":6851.95},{"text":"dimensions","start":6851.95,"end":6852.67},{"text":"cannot","start":6852.83,"end":6853.35},{"text":"be","start":6853.35,"end":6853.55},{"text":"reduced","start":6853.55,"end":6853.95},{"text":"to","start":6853.95,"end":6854.27},{"text":"one","start":6855.15,"end":6855.47},{"text":"single","start":6855.47,"end":6855.87},{"text":"like","start":6855.87,"end":6856.07},{"text":"tax","start":6856.07,"end":6856.27},{"text":"related","start":6856.27,"end":6856.59},{"text":"listed","start":6856.59,"end":6856.99},{"text":"financial","start":6856.99,"end":6857.19},{"text":"flows,","start":6857.19,"end":6857.59},{"text":"we","start":6857.59,"end":6857.75},{"text":"feel","start":6857.75,"end":6857.95},{"text":"that","start":6857.95,"end":6858.27},{"text":"there","start":6858.43,"end":6858.75},{"text":"is","start":6858.75,"end":6858.99},{"text":"some","start":6858.99,"end":6859.19},{"text":"important","start":6859.19,"end":6859.47},{"text":"dimension","start":6859.629,"end":6860.15},{"text":"of","start":6860.15,"end":6860.31},{"text":"our","start":6860.31,"end":6860.51},{"text":"work","start":6860.51,"end":6860.71},{"text":"that","start":6860.71,"end":6860.87},{"text":"is","start":6860.87,"end":6861.07},{"text":"not","start":6861.07,"end":6861.31},{"text":"present","start":6861.31,"end":6861.59},{"text":"in","start":6861.59,"end":6861.83},{"text":"this","start":6861.83,"end":6862.03},{"text":"Article.","start":6862.03,"end":6862.35}]},{"text":"We have no commitment in respect of tax avoidance and tax evasion.","start":6862.99,"end":6867.75,"topics":[],"words":[{"text":"We","start":6862.99,"end":6863.31},{"text":"have","start":6863.31,"end":6863.63},{"text":"no","start":6864.59,"end":6864.87},{"text":"commitment","start":6864.87,"end":6865.39},{"text":"in","start":6865.39,"end":6865.63},{"text":"respect","start":6865.63,"end":6865.91},{"text":"of","start":6865.91,"end":6866.19},{"text":"tax","start":6866.19,"end":6866.43},{"text":"avoidance","start":6866.43,"end":6866.87},{"text":"and","start":6866.87,"end":6867.03},{"text":"tax","start":6867.03,"end":6867.23},{"text":"evasion.","start":6867.23,"end":6867.75}]},{"text":"And that for us is.","start":6867.75,"end":6868.99,"topics":[],"words":[{"text":"And","start":6867.75,"end":6867.95},{"text":"that","start":6867.95,"end":6868.19},{"text":"for","start":6868.19,"end":6868.39},{"text":"us","start":6868.39,"end":6868.63},{"text":"is.","start":6868.63,"end":6868.99}]},{"text":"Is somehow puzzling given what are the objectives of this Framework Convention.","start":6869.24,"end":6873.32,"topics":[],"words":[{"text":"Is","start":6869.24,"end":6869.4},{"text":"somehow","start":6869.4,"end":6869.8},{"text":"puzzling","start":6869.8,"end":6870.36},{"text":"given","start":6870.52,"end":6870.92},{"text":"what","start":6870.92,"end":6871.24},{"text":"are","start":6871.24,"end":6871.44},{"text":"the","start":6871.44,"end":6871.6},{"text":"objectives","start":6871.6,"end":6872.04},{"text":"of","start":6872.04,"end":6872.24},{"text":"this","start":6872.24,"end":6872.44},{"text":"Framework","start":6872.44,"end":6872.84},{"text":"Convention.","start":6872.84,"end":6873.32}]}]}],"speaker":{"name":null,"affiliation":"PRT","affiliation_full":"Portugal","group":null,"function":"Representative"}},{"statement_number":74,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you, Portugal.","start":6873.32,"end":6877.16,"topics":[],"words":[{"text":"Thank","start":6873.32,"end":6873.6},{"text":"you.","start":6873.6,"end":6873.88},{"text":"Thank","start":6875.88,"end":6876.2},{"text":"you,","start":6876.2,"end":6876.36},{"text":"Portugal.","start":6876.36,"end":6877.16}]},{"text":"Noe, please.","start":6877.24,"end":6878.12,"topics":[],"words":[{"text":"Noe,","start":6877.24,"end":6877.8},{"text":"please.","start":6877.8,"end":6878.12}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":75,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. K. Illicit financial flows pose a serious threat to sustainable development.","start":6881.48,"end":6888.92,"topics":[],"words":[{"text":"Thank","start":6881.48,"end":6881.92},{"text":"you,","start":6881.92,"end":6882.2},{"text":"Mr.","start":6882.28,"end":6882.76},{"text":"K.","start":6882.84,"end":6883.24},{"text":"Illicit","start":6885.08,"end":6885.6},{"text":"financial","start":6885.6,"end":6885.88},{"text":"flows","start":6885.88,"end":6886.4},{"text":"pose","start":6886.4,"end":6886.72},{"text":"a","start":6886.72,"end":6886.88},{"text":"serious","start":6886.88,"end":6887.24},{"text":"threat","start":6887.24,"end":6887.52},{"text":"to","start":6887.52,"end":6887.88},{"text":"sustainable","start":6887.88,"end":6888.56},{"text":"development.","start":6888.56,"end":6888.92}]},{"text":"Weakening trust in institutions and eroding domestic resource mobilization and cooperation between tax authorities is key to countering such activities.","start":6889.48,"end":6902.29,"topics":[],"words":[{"text":"Weakening","start":6889.48,"end":6890.08},{"text":"trust","start":6890.08,"end":6890.36},{"text":"in","start":6890.36,"end":6890.6},{"text":"institutions","start":6890.6,"end":6891.16},{"text":"and","start":6891.24,"end":6891.6},{"text":"eroding","start":6891.6,"end":6892.36},{"text":"domestic","start":6892.6,"end":6893.2},{"text":"resource","start":6893.2,"end":6893.6},{"text":"mobilization","start":6893.6,"end":6894.2},{"text":"and","start":6895.49,"end":6895.65},{"text":"cooperation","start":6895.65,"end":6896.29},{"text":"between","start":6897.25,"end":6897.65},{"text":"tax","start":6899.01,"end":6899.37},{"text":"authorities","start":6899.37,"end":6899.93},{"text":"is","start":6899.93,"end":6900.21},{"text":"key","start":6900.21,"end":6900.45},{"text":"to","start":6900.45,"end":6900.77},{"text":"countering","start":6900.85,"end":6901.45},{"text":"such","start":6901.45,"end":6901.73},{"text":"activities.","start":6901.73,"end":6902.29}]}]},{"sentences":[{"text":"We believe that this Article should be more linked to the problems that lead to illicit financial flows in the tax area.","start":6904.37,"end":6911.41,"topics":[],"words":[{"text":"We","start":6904.37,"end":6904.73},{"text":"believe","start":6904.73,"end":6905.05},{"text":"that","start":6905.05,"end":6905.29},{"text":"this","start":6905.29,"end":6905.53},{"text":"Article","start":6905.53,"end":6905.89},{"text":"should","start":6906.37,"end":6906.69},{"text":"be","start":6906.69,"end":6906.89},{"text":"more","start":6906.89,"end":6907.09},{"text":"linked","start":6907.09,"end":6907.41},{"text":"to","start":6907.41,"end":6907.53},{"text":"the","start":6907.53,"end":6907.65},{"text":"problems","start":6907.65,"end":6908.13},{"text":"that","start":6908.13,"end":6908.37},{"text":"lead","start":6908.37,"end":6908.65},{"text":"to","start":6908.65,"end":6909.01},{"text":"illicit","start":6909.25,"end":6909.85},{"text":"financial","start":6909.85,"end":6910.09},{"text":"flows","start":6910.09,"end":6910.53},{"text":"in","start":6910.53,"end":6910.649},{"text":"the","start":6910.649,"end":6910.77},{"text":"tax","start":6910.77,"end":6911.009},{"text":"area.","start":6911.01,"end":6911.41}]},{"text":"But as others have now highlighted, we think perhaps some work, more work needs to be done in in finding the appropriate scope here for the Article.","start":6911.49,"end":6926.78,"topics":[],"words":[{"text":"But","start":6911.49,"end":6911.89},{"text":"as","start":6912.13,"end":6912.49},{"text":"others","start":6912.49,"end":6912.85},{"text":"have","start":6912.93,"end":6913.33},{"text":"now","start":6913.65,"end":6914.05},{"text":"highlighted,","start":6914.45,"end":6915.25},{"text":"we","start":6915.89,"end":6916.17},{"text":"think","start":6916.17,"end":6916.41},{"text":"perhaps","start":6916.41,"end":6916.77},{"text":"some","start":6916.77,"end":6917.01},{"text":"work,","start":6917.01,"end":6917.33},{"text":"more","start":6917.97,"end":6918.25},{"text":"work","start":6918.25,"end":6918.53},{"text":"needs","start":6918.53,"end":6918.81},{"text":"to","start":6918.81,"end":6918.97},{"text":"be","start":6918.97,"end":6919.13},{"text":"done","start":6919.13,"end":6919.37},{"text":"in","start":6919.37,"end":6919.73},{"text":"in","start":6920.7,"end":6920.9},{"text":"finding","start":6920.9,"end":6921.42},{"text":"the","start":6922.54,"end":6922.94},{"text":"appropriate","start":6923.18,"end":6923.9},{"text":"scope","start":6924.78,"end":6925.38},{"text":"here","start":6925.38,"end":6925.74},{"text":"for","start":6925.98,"end":6926.3},{"text":"the","start":6926.3,"end":6926.5},{"text":"Article.","start":6926.5,"end":6926.78}]}]},{"sentences":[{"text":"But we think that this Article should set the direction and promote cooperation that can be operationalized through protocols to the Framework Convention or in existing frameworks.","start":6929.18,"end":6941.66,"topics":[],"words":[{"text":"But","start":6929.18,"end":6929.58},{"text":"we","start":6929.58,"end":6929.9},{"text":"think","start":6929.9,"end":6930.14},{"text":"that","start":6930.14,"end":6930.38},{"text":"this","start":6930.38,"end":6930.7},{"text":"Article","start":6931.66,"end":6932.06},{"text":"should","start":6932.14,"end":6932.46},{"text":"set","start":6932.46,"end":6932.7},{"text":"the","start":6932.7,"end":6932.9},{"text":"direction","start":6932.9,"end":6933.34},{"text":"and","start":6933.34,"end":6933.54},{"text":"promote","start":6933.54,"end":6933.86},{"text":"cooperation","start":6933.86,"end":6934.54},{"text":"that","start":6934.78,"end":6935.1},{"text":"can","start":6935.1,"end":6935.3},{"text":"be","start":6935.3,"end":6935.58},{"text":"operationalized","start":6936.059,"end":6937.02},{"text":"through","start":6937.02,"end":6937.26},{"text":"protocols","start":6937.26,"end":6937.98},{"text":"to","start":6938.14,"end":6938.42},{"text":"the","start":6938.42,"end":6938.58},{"text":"Framework","start":6938.58,"end":6938.94},{"text":"Convention","start":6938.94,"end":6939.42},{"text":"or","start":6939.42,"end":6939.74},{"text":"in","start":6939.82,"end":6940.18},{"text":"existing","start":6940.18,"end":6940.78},{"text":"frameworks.","start":6940.78,"end":6941.66}]},{"text":"So we have some suggestions for the language in the article and we think that some additions or amendments could be made.","start":6942.54,"end":6957.27,"topics":[],"words":[{"text":"So","start":6942.54,"end":6942.82},{"text":"we","start":6942.82,"end":6942.98},{"text":"have","start":6942.98,"end":6943.26},{"text":"some","start":6943.58,"end":6943.98},{"text":"suggestions","start":6944.06,"end":6944.86},{"text":"for","start":6945.34,"end":6945.68},{"text":"the","start":6945.91,"end":6946.15},{"text":"language","start":6946.39,"end":6947.03},{"text":"in","start":6949.35,"end":6949.63},{"text":"the","start":6949.63,"end":6949.79},{"text":"article","start":6949.79,"end":6950.07},{"text":"and","start":6951.03,"end":6951.43},{"text":"we","start":6951.75,"end":6952.07},{"text":"think","start":6952.07,"end":6952.39},{"text":"that","start":6952.47,"end":6952.87},{"text":"some","start":6954.07,"end":6954.39},{"text":"additions","start":6954.39,"end":6955.03},{"text":"or","start":6955.03,"end":6955.43},{"text":"amendments","start":6955.91,"end":6956.55},{"text":"could","start":6956.55,"end":6956.75},{"text":"be","start":6956.75,"end":6956.95},{"text":"made.","start":6956.95,"end":6957.27}]},{"text":"So we propose as a basis for further discussion that the Article could read.","start":6958.15,"end":6965.19,"topics":[],"words":[{"text":"So","start":6958.15,"end":6958.39},{"text":"we","start":6958.39,"end":6958.55},{"text":"propose","start":6958.55,"end":6959.03},{"text":"as","start":6959.83,"end":6960.15},{"text":"a","start":6960.15,"end":6960.35},{"text":"basis","start":6960.35,"end":6960.71},{"text":"for","start":6960.71,"end":6961.03},{"text":"further","start":6961.51,"end":6961.909},{"text":"discussion","start":6961.99,"end":6962.71},{"text":"that","start":6962.79,"end":6963.15},{"text":"the","start":6963.15,"end":6963.51},{"text":"Article","start":6963.51,"end":6963.91},{"text":"could","start":6964.07,"end":6964.47},{"text":"read.","start":6964.79,"end":6965.19}]},{"text":"The State Parties shall cooperate to enhance measures to combat tax related illicit financial flows which may include as appropriate effective tools for the detection and prevention of tax related illicit financial flows, which could be enforced through mutual administrative assistance, an exchange of information and any other agreed forms of international cooperation to ensure effective taxation of income and profits from tax related illicit financial flows in accordance with national law.","start":6965.43,"end":6998.97,"topics":[],"words":[{"text":"The","start":6965.43,"end":6965.75},{"text":"State","start":6965.75,"end":6966.03},{"text":"Parties","start":6966.03,"end":6966.51},{"text":"shall","start":6966.51,"end":6966.83},{"text":"cooperate","start":6966.83,"end":6967.55},{"text":"to","start":6967.55,"end":6967.83},{"text":"enhance","start":6967.83,"end":6968.35},{"text":"measures","start":6968.35,"end":6968.83},{"text":"to","start":6968.83,"end":6969.11},{"text":"combat","start":6969.11,"end":6969.63},{"text":"tax","start":6969.63,"end":6969.95},{"text":"related","start":6969.95,"end":6970.31},{"text":"illicit","start":6970.31,"end":6970.91},{"text":"financial","start":6970.91,"end":6971.19},{"text":"flows","start":6971.52,"end":6972.08},{"text":"which","start":6972.48,"end":6972.84},{"text":"may","start":6972.84,"end":6973.16},{"text":"include","start":6973.16,"end":6973.52},{"text":"as","start":6973.76,"end":6974.12},{"text":"appropriate","start":6974.12,"end":6974.72},{"text":"effective","start":6975.44,"end":6976},{"text":"tools","start":6976,"end":6976.36},{"text":"for","start":6976.36,"end":6976.52},{"text":"the","start":6976.52,"end":6976.72},{"text":"detection","start":6976.72,"end":6977.16},{"text":"and","start":6977.16,"end":6977.44},{"text":"prevention","start":6977.44,"end":6977.96},{"text":"of","start":6977.96,"end":6978.12},{"text":"tax","start":6978.12,"end":6978.4},{"text":"related","start":6978.4,"end":6978.8},{"text":"illicit","start":6978.8,"end":6979.44},{"text":"financial","start":6979.44,"end":6979.76},{"text":"flows,","start":6979.76,"end":6980.48},{"text":"which","start":6980.72,"end":6981.08},{"text":"could","start":6981.08,"end":6981.36},{"text":"be","start":6981.36,"end":6981.64},{"text":"enforced","start":6981.64,"end":6982.2},{"text":"through","start":6982.2,"end":6982.48},{"text":"mutual","start":6982.48,"end":6982.88},{"text":"administrative","start":6982.88,"end":6983.6},{"text":"assistance,","start":6983.6,"end":6984.16},{"text":"an","start":6984.56,"end":6984.88},{"text":"exchange","start":6984.88,"end":6985.32},{"text":"of","start":6985.32,"end":6985.48},{"text":"information","start":6985.48,"end":6985.76},{"text":"and","start":6987.119,"end":6987.399},{"text":"any","start":6987.399,"end":6987.6},{"text":"other","start":6987.6,"end":6987.92},{"text":"agreed","start":6987.92,"end":6988.48},{"text":"forms","start":6988.48,"end":6988.84},{"text":"of","start":6988.84,"end":6989.04},{"text":"international","start":6989.04,"end":6989.36},{"text":"cooperation","start":6990.08,"end":6990.88},{"text":"to","start":6991.28,"end":6991.56},{"text":"ensure","start":6991.56,"end":6991.84},{"text":"effective","start":6991.84,"end":6992.4},{"text":"taxation","start":6992.4,"end":6993.04},{"text":"of","start":6993.12,"end":6993.44},{"text":"income","start":6993.44,"end":6993.8},{"text":"and","start":6993.8,"end":6994.04},{"text":"profits","start":6994.04,"end":6994.48},{"text":"from","start":6994.48,"end":6994.68},{"text":"tax","start":6994.68,"end":6994.92},{"text":"related","start":6994.92,"end":6995.28},{"text":"illicit","start":6995.44,"end":6996},{"text":"financial","start":6996,"end":6996.28},{"text":"flows","start":6996.28,"end":6996.74},{"text":"in","start":6997.37,"end":6997.49},{"text":"accordance","start":6997.49,"end":6997.93},{"text":"with","start":6997.93,"end":6998.17},{"text":"national","start":6998.17,"end":6998.49},{"text":"law.","start":6998.57,"end":6998.97}]},{"text":"Now, the last addition is there to capture the fact that it is for national law to determine whether or not something is in fact illicit here.","start":6999.21,"end":7015.37,"topics":[],"words":[{"text":"Now,","start":6999.21,"end":6999.49},{"text":"the","start":6999.49,"end":6999.65},{"text":"last","start":6999.65,"end":6999.93},{"text":"addition","start":7000.17,"end":7000.57},{"text":"is","start":7001.37,"end":7001.73},{"text":"there","start":7001.73,"end":7002.05},{"text":"to","start":7002.05,"end":7002.41},{"text":"capture","start":7002.81,"end":7003.53},{"text":"the","start":7003.69,"end":7004.01},{"text":"fact","start":7004.01,"end":7004.29},{"text":"that","start":7004.29,"end":7004.65},{"text":"it","start":7008.33,"end":7008.61},{"text":"is","start":7008.61,"end":7008.89},{"text":"for","start":7009.05,"end":7009.41},{"text":"national","start":7009.41,"end":7009.77},{"text":"law","start":7009.77,"end":7010.13},{"text":"to","start":7010.13,"end":7010.37},{"text":"determine","start":7010.37,"end":7010.89},{"text":"whether","start":7010.89,"end":7011.13},{"text":"or","start":7011.13,"end":7011.33},{"text":"not","start":7011.33,"end":7011.61},{"text":"something","start":7012.09,"end":7012.49},{"text":"is","start":7012.97,"end":7013.29},{"text":"in","start":7013.29,"end":7013.49},{"text":"fact","start":7013.49,"end":7013.77},{"text":"illicit","start":7014.41,"end":7015.05},{"text":"here.","start":7015.05,"end":7015.37}]}]},{"sentences":[{"text":"But we also think that there is merit in considering what any of the other agreed forms of international tax cooperation would mean in this context.","start":7015.93,"end":7027.3,"topics":[],"words":[{"text":"But","start":7015.93,"end":7016.25},{"text":"we","start":7016.25,"end":7016.57},{"text":"also","start":7017.05,"end":7017.45},{"text":"think","start":7018.01,"end":7018.37},{"text":"that","start":7018.37,"end":7018.65},{"text":"there","start":7018.65,"end":7018.89},{"text":"is","start":7018.89,"end":7019.13},{"text":"merit","start":7019.13,"end":7019.61},{"text":"in","start":7019.77,"end":7020.17},{"text":"considering","start":7020.89,"end":7021.69},{"text":"what","start":7021.69,"end":7022.05},{"text":"any","start":7022.05,"end":7022.33},{"text":"of","start":7022.33,"end":7022.42},{"text":"the","start":7022.42,"end":7022.51},{"text":"other","start":7022.66,"end":7022.9},{"text":"agreed","start":7022.98,"end":7023.5},{"text":"forms","start":7023.5,"end":7023.78},{"text":"of","start":7023.78,"end":7023.94},{"text":"international","start":7023.94,"end":7024.26},{"text":"tax","start":7024.42,"end":7024.78},{"text":"cooperation","start":7024.78,"end":7025.38},{"text":"would","start":7025.38,"end":7025.62},{"text":"mean","start":7025.62,"end":7025.94},{"text":"in","start":7026.18,"end":7026.5},{"text":"this","start":7026.5,"end":7026.74},{"text":"context.","start":7026.74,"end":7027.3}]},{"text":"So this is a good basis for further discussion the draft.","start":7027.3,"end":7032.98,"topics":[],"words":[{"text":"So","start":7027.3,"end":7027.7},{"text":"this","start":7028.98,"end":7029.3},{"text":"is","start":7029.3,"end":7029.5},{"text":"a","start":7029.5,"end":7029.62},{"text":"good","start":7029.62,"end":7029.78},{"text":"basis","start":7029.78,"end":7030.18},{"text":"for","start":7030.18,"end":7030.42},{"text":"further","start":7030.42,"end":7030.74},{"text":"discussion","start":7030.82,"end":7031.54},{"text":"the","start":7032.34,"end":7032.62},{"text":"draft.","start":7032.62,"end":7032.98}]},{"text":"But we think we need to continue to work on the draft and find a common understanding of exactly what we intend to cover here.","start":7032.98,"end":7043.1,"topics":[],"words":[{"text":"But","start":7032.98,"end":7033.3},{"text":"we","start":7033.78,"end":7034.1},{"text":"think","start":7034.1,"end":7034.34},{"text":"we","start":7034.34,"end":7034.58},{"text":"need","start":7034.58,"end":7034.78},{"text":"to","start":7034.78,"end":7034.94},{"text":"continue","start":7034.94,"end":7035.22},{"text":"to","start":7035.46,"end":7035.86},{"text":"work","start":7037.14,"end":7037.46},{"text":"on","start":7037.46,"end":7037.66},{"text":"the","start":7037.66,"end":7037.78},{"text":"draft","start":7037.78,"end":7038.14},{"text":"and","start":7038.14,"end":7038.42},{"text":"find","start":7038.74,"end":7039.06},{"text":"a","start":7039.06,"end":7039.26},{"text":"common","start":7039.26,"end":7039.54},{"text":"understanding","start":7039.54,"end":7040.26},{"text":"of","start":7040.42,"end":7040.74},{"text":"exactly","start":7040.74,"end":7041.3},{"text":"what","start":7041.3,"end":7041.54},{"text":"we","start":7041.54,"end":7041.74},{"text":"intend","start":7041.74,"end":7042.1},{"text":"to","start":7042.1,"end":7042.42},{"text":"cover","start":7042.42,"end":7042.78},{"text":"here.","start":7042.78,"end":7043.1}]},{"text":"Thank you.","start":7043.1,"end":7043.7,"topics":[],"words":[{"text":"Thank","start":7043.1,"end":7043.42},{"text":"you.","start":7043.42,"end":7043.7}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":76,"paragraphs":[{"sentences":[{"text":"Thank you. Norway, Singapore, Please.","start":7046.26,"end":7048.26,"topics":[],"words":[{"text":"Thank","start":7046.26,"end":7046.62},{"text":"you.","start":7046.62,"end":7046.78},{"text":"Norway,","start":7046.78,"end":7047.22},{"text":"Singapore,","start":7047.3,"end":7047.94},{"text":"Please.","start":7047.94,"end":7048.26}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":77,"paragraphs":[{"sentences":[{"text":"Thank you. Co Chair Co lead for the opportunity to speak.","start":7052.05,"end":7055.33,"topics":[],"words":[{"text":"Thank","start":7052.05,"end":7052.25},{"text":"you.","start":7052.25,"end":7052.49},{"text":"Co","start":7052.49,"end":7052.77},{"text":"Chair","start":7052.77,"end":7053.09},{"text":"Co","start":7053.41,"end":7053.73},{"text":"lead","start":7053.73,"end":7053.97},{"text":"for","start":7053.97,"end":7054.13},{"text":"the","start":7054.13,"end":7054.25},{"text":"opportunity","start":7054.25,"end":7054.77},{"text":"to","start":7054.77,"end":7054.97},{"text":"speak.","start":7054.97,"end":7055.33}]},{"text":"We'd just like to make a point here to echo the points made by Belgium on replicating the title in the main body of the text.","start":7055.89,"end":7065.41,"topics":[],"words":[{"text":"We'd","start":7055.89,"end":7056.29},{"text":"just","start":7056.29,"end":7056.41},{"text":"like","start":7056.41,"end":7056.53},{"text":"to","start":7056.53,"end":7056.69},{"text":"make","start":7056.69,"end":7056.85},{"text":"a","start":7056.85,"end":7056.97},{"text":"point","start":7056.97,"end":7057.17},{"text":"here","start":7057.17,"end":7057.41},{"text":"to","start":7057.41,"end":7057.57},{"text":"echo","start":7057.57,"end":7057.85},{"text":"the","start":7057.85,"end":7057.97},{"text":"points","start":7057.97,"end":7058.13},{"text":"made","start":7058.13,"end":7058.41},{"text":"by","start":7058.41,"end":7058.65},{"text":"Belgium","start":7058.65,"end":7059.17},{"text":"on","start":7060.29,"end":7060.69},{"text":"replicating","start":7061.33,"end":7062.13},{"text":"the","start":7062.45,"end":7062.77},{"text":"title","start":7062.77,"end":7063.25},{"text":"in","start":7063.25,"end":7063.45},{"text":"the","start":7063.45,"end":7063.73},{"text":"main","start":7064.21,"end":7064.49},{"text":"body","start":7064.49,"end":7064.689},{"text":"of","start":7064.689,"end":7064.85},{"text":"the","start":7064.85,"end":7065.009},{"text":"text.","start":7065.009,"end":7065.41}]},{"text":"This is really because several members have really observed and made the comment that the national regimes of each country may take a different view on what is considered illicit financial flow.","start":7065.89,"end":7075.37,"topics":[],"words":[{"text":"This","start":7065.89,"end":7066.17},{"text":"is","start":7066.17,"end":7066.45},{"text":"really","start":7066.53,"end":7066.89},{"text":"because","start":7066.89,"end":7067.21},{"text":"several","start":7067.21,"end":7067.53},{"text":"members","start":7067.53,"end":7067.81},{"text":"have","start":7067.81,"end":7068.01},{"text":"really","start":7068.01,"end":7068.21},{"text":"observed","start":7068.21,"end":7068.65},{"text":"and","start":7068.65,"end":7068.81},{"text":"made","start":7068.81,"end":7068.97},{"text":"the","start":7068.97,"end":7069.17},{"text":"comment","start":7069.17,"end":7069.49},{"text":"that","start":7069.49,"end":7069.89},{"text":"the","start":7070.77,"end":7071.09},{"text":"national","start":7071.09,"end":7071.37},{"text":"regimes","start":7071.37,"end":7071.89},{"text":"of","start":7071.89,"end":7072.01},{"text":"each","start":7072.01,"end":7072.21},{"text":"country","start":7072.21,"end":7072.49},{"text":"may","start":7072.49,"end":7072.77},{"text":"take","start":7072.77,"end":7072.97},{"text":"a","start":7072.97,"end":7073.09},{"text":"different","start":7073.09,"end":7073.25},{"text":"view","start":7073.25,"end":7073.49},{"text":"on","start":7073.49,"end":7073.69},{"text":"what","start":7073.69,"end":7073.85},{"text":"is","start":7073.85,"end":7073.97},{"text":"considered","start":7073.97,"end":7074.33},{"text":"illicit","start":7074.33,"end":7074.77},{"text":"financial","start":7074.77,"end":7075.05},{"text":"flow.","start":7075.05,"end":7075.37}]},{"text":"We agree that illicit financial flows is an important issue for all states to address, but just to recognize the unique circumstances of various regimes to perhaps just mention illicit financial flows, tax avoidance and tax evasion in the body of the article as well.","start":7075.84,"end":7091.08,"topics":[],"words":[{"text":"We","start":7075.84,"end":7076.04},{"text":"agree","start":7076.04,"end":7076.32},{"text":"that","start":7076.32,"end":7076.52},{"text":"illicit","start":7076.52,"end":7076.96},{"text":"financial","start":7076.96,"end":7077.24},{"text":"flows","start":7077.24,"end":7077.6},{"text":"is","start":7077.6,"end":7077.72},{"text":"an","start":7077.72,"end":7077.88},{"text":"important","start":7077.88,"end":7078.12},{"text":"issue","start":7078.12,"end":7078.4},{"text":"for","start":7078.4,"end":7078.6},{"text":"all","start":7078.6,"end":7078.88},{"text":"states","start":7079.12,"end":7079.48},{"text":"to","start":7079.48,"end":7079.72},{"text":"address,","start":7079.72,"end":7080},{"text":"but","start":7081.04,"end":7081.44},{"text":"just","start":7081.44,"end":7081.72},{"text":"to","start":7081.72,"end":7082},{"text":"recognize","start":7082.16,"end":7082.8},{"text":"the","start":7082.8,"end":7083.04},{"text":"unique","start":7083.04,"end":7083.36},{"text":"circumstances","start":7083.36,"end":7083.92},{"text":"of","start":7083.92,"end":7084.12},{"text":"various","start":7084.12,"end":7084.4},{"text":"regimes","start":7084.4,"end":7085.04},{"text":"to","start":7085.2,"end":7085.52},{"text":"perhaps","start":7085.52,"end":7085.88},{"text":"just","start":7085.88,"end":7086.16},{"text":"mention","start":7086.16,"end":7086.48},{"text":"illicit","start":7086.48,"end":7086.92},{"text":"financial","start":7086.92,"end":7087.16},{"text":"flows,","start":7087.16,"end":7087.6},{"text":"tax","start":7087.6,"end":7087.76},{"text":"avoidance","start":7087.76,"end":7088.24},{"text":"and","start":7088.24,"end":7088.44},{"text":"tax","start":7088.44,"end":7088.6},{"text":"evasion","start":7088.6,"end":7089.04},{"text":"in","start":7089.04,"end":7089.24},{"text":"the","start":7089.24,"end":7089.52},{"text":"body","start":7089.68,"end":7090.04},{"text":"of","start":7090.04,"end":7090.24},{"text":"the","start":7090.24,"end":7090.36},{"text":"article","start":7090.36,"end":7090.6},{"text":"as","start":7090.6,"end":7090.84},{"text":"well.","start":7090.84,"end":7091.08}]}]},{"sentences":[{"text":"Thank you.","start":7091.08,"end":7091.68,"topics":[],"words":[{"text":"Thank","start":7091.08,"end":7091.399},{"text":"you.","start":7091.399,"end":7091.68}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":78,"paragraphs":[{"sentences":[{"text":"Thank you, Singapore.","start":7094.64,"end":7096.48,"topics":[],"words":[{"text":"Thank","start":7094.64,"end":7095.04},{"text":"you,","start":7095.04,"end":7095.36},{"text":"Singapore.","start":7095.6,"end":7096.48}]}]},{"sentences":[{"text":"I don't see.","start":7100.32,"end":7101.12,"topics":[],"words":[{"text":"I","start":7100.32,"end":7100.6},{"text":"don't","start":7100.6,"end":7100.84},{"text":"see.","start":7100.84,"end":7101.12}]},{"text":"Okay, the Kingdom of the Netherlands.","start":7101.65,"end":7103.57,"topics":[],"words":[{"text":"Okay,","start":7101.65,"end":7102.05},{"text":"the","start":7102.05,"end":7102.29},{"text":"Kingdom","start":7102.29,"end":7102.65},{"text":"of","start":7102.65,"end":7102.77},{"text":"the","start":7102.77,"end":7102.89},{"text":"Netherlands.","start":7102.89,"end":7103.57}]},{"text":"Sorry, Sweden, please.","start":7103.89,"end":7105.65,"topics":[],"words":[{"text":"Sorry,","start":7103.89,"end":7104.37},{"text":"Sweden,","start":7104.85,"end":7105.45},{"text":"please.","start":7105.45,"end":7105.65}]},{"text":"Sweden first.","start":7105.65,"end":7106.37,"topics":[],"words":[{"text":"Sweden","start":7105.65,"end":7106.05},{"text":"first.","start":7106.05,"end":7106.37}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":79,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7108.61,"end":7109.13,"topics":[],"words":[{"text":"Thank","start":7108.61,"end":7108.93},{"text":"you.","start":7108.93,"end":7109.13}]},{"text":"Khalid.","start":7109.13,"end":7109.65,"topics":[],"words":[{"text":"Khalid.","start":7109.13,"end":7109.65}]},{"text":"Some general remarks from our side are that the commitment should focus on tax related illicit financial flows, covering issues related to tax fraud and corruption, and specifically flows and activities with a clear connection to illegality that limits domestic resource mobilization.","start":7110.61,"end":7126.37,"topics":[],"words":[{"text":"Some","start":7110.61,"end":7110.89},{"text":"general","start":7110.89,"end":7111.17},{"text":"remarks","start":7111.17,"end":7111.65},{"text":"from","start":7111.65,"end":7111.77},{"text":"our","start":7111.77,"end":7112.01},{"text":"side","start":7112.01,"end":7112.29},{"text":"are","start":7112.29,"end":7112.53},{"text":"that","start":7112.53,"end":7112.73},{"text":"the","start":7112.73,"end":7112.89},{"text":"commitment","start":7112.89,"end":7113.29},{"text":"should","start":7113.29,"end":7113.49},{"text":"focus","start":7113.49,"end":7113.73},{"text":"on","start":7113.73,"end":7113.93},{"text":"tax","start":7113.93,"end":7114.21},{"text":"related","start":7114.21,"end":7114.61},{"text":"illicit","start":7114.61,"end":7115.25},{"text":"financial","start":7115.25,"end":7115.53},{"text":"flows,","start":7115.53,"end":7116.09},{"text":"covering","start":7116.09,"end":7116.49},{"text":"issues","start":7116.49,"end":7116.73},{"text":"related","start":7116.73,"end":7117.01},{"text":"to","start":7117.01,"end":7117.29},{"text":"tax","start":7117.29,"end":7117.569},{"text":"fraud","start":7117.569,"end":7117.85},{"text":"and","start":7117.85,"end":7118.05},{"text":"corruption,","start":7118.05,"end":7118.69},{"text":"and","start":7119.01,"end":7119.33},{"text":"specifically","start":7119.33,"end":7119.85},{"text":"flows","start":7119.85,"end":7120.25},{"text":"and","start":7120.25,"end":7120.41},{"text":"activities","start":7120.41,"end":7120.85},{"text":"with","start":7120.85,"end":7121.05},{"text":"a","start":7121.05,"end":7121.21},{"text":"clear","start":7121.21,"end":7121.49},{"text":"connection","start":7121.49,"end":7121.93},{"text":"to","start":7121.93,"end":7122.09},{"text":"illegality","start":7122.09,"end":7122.81},{"text":"that","start":7122.81,"end":7123.13},{"text":"limits","start":7123.13,"end":7123.65},{"text":"domestic","start":7124.85,"end":7125.45},{"text":"resource","start":7125.45,"end":7125.81},{"text":"mobilization.","start":7125.81,"end":7126.37}]},{"text":"So in detail we have a few comments on the draft and the first one that's been mentioned by several other delegations is that we suggest rephrasing the beginning of the article to focus on encouraging cooperation between state parties in combating tax related illicit financial flows.","start":7126.86,"end":7143.1,"topics":[],"words":[{"text":"So","start":7126.86,"end":7126.94},{"text":"in","start":7126.94,"end":7127.06},{"text":"detail","start":7127.06,"end":7127.3},{"text":"we","start":7127.3,"end":7127.54},{"text":"have","start":7127.54,"end":7127.7},{"text":"a","start":7127.7,"end":7127.86},{"text":"few","start":7127.86,"end":7128.06},{"text":"comments","start":7128.06,"end":7128.34},{"text":"on","start":7128.34,"end":7128.54},{"text":"the","start":7128.54,"end":7128.66},{"text":"draft","start":7128.66,"end":7129.06},{"text":"and","start":7129.06,"end":7129.22},{"text":"the","start":7129.22,"end":7129.38},{"text":"first","start":7129.38,"end":7129.58},{"text":"one","start":7129.58,"end":7129.82},{"text":"that's","start":7129.82,"end":7130.26},{"text":"been","start":7130.26,"end":7130.46},{"text":"mentioned","start":7130.46,"end":7130.9},{"text":"by","start":7130.9,"end":7131.18},{"text":"several","start":7131.34,"end":7131.74},{"text":"other","start":7131.74,"end":7132.14},{"text":"delegations","start":7132.14,"end":7132.86},{"text":"is","start":7133.34,"end":7133.7},{"text":"that","start":7133.7,"end":7134.02},{"text":"we","start":7134.02,"end":7134.34},{"text":"suggest","start":7134.34,"end":7134.7},{"text":"rephrasing","start":7134.78,"end":7135.54},{"text":"the","start":7135.54,"end":7135.7},{"text":"beginning","start":7135.7,"end":7136.02},{"text":"of","start":7136.02,"end":7136.14},{"text":"the","start":7136.14,"end":7136.26},{"text":"article","start":7136.26,"end":7136.54},{"text":"to","start":7136.94,"end":7137.22},{"text":"focus","start":7137.22,"end":7137.5},{"text":"on","start":7137.5,"end":7137.9},{"text":"encouraging","start":7137.9,"end":7138.54},{"text":"cooperation","start":7138.54,"end":7139.14},{"text":"between","start":7139.14,"end":7139.5},{"text":"state","start":7139.5,"end":7139.86},{"text":"parties","start":7139.86,"end":7140.34},{"text":"in","start":7140.34,"end":7140.58},{"text":"combating","start":7140.58,"end":7141.06},{"text":"tax","start":7141.06,"end":7141.38},{"text":"related","start":7141.38,"end":7141.7},{"text":"illicit","start":7141.7,"end":7142.22},{"text":"financial","start":7142.22,"end":7142.5},{"text":"flows.","start":7142.5,"end":7143.1}]},{"text":"And our second point is also mentioned by other delegations.","start":7143.5,"end":7146.62,"topics":[],"words":[{"text":"And","start":7143.5,"end":7143.82},{"text":"our","start":7143.82,"end":7144.02},{"text":"second","start":7144.02,"end":7144.26},{"text":"point","start":7144.26,"end":7144.62},{"text":"is","start":7144.86,"end":7145.18},{"text":"also","start":7145.18,"end":7145.38},{"text":"mentioned","start":7145.38,"end":7145.66},{"text":"by","start":7145.66,"end":7145.78},{"text":"other","start":7145.78,"end":7145.98},{"text":"delegations.","start":7145.98,"end":7146.62}]}]},{"sentences":[{"text":"We would also express our preference for a heading that corresponds more closely with paragraph 16B of the Terms of reference.","start":7147.66,"end":7153.83,"topics":[],"words":[{"text":"We","start":7147.66,"end":7147.94},{"text":"would","start":7147.94,"end":7148.1},{"text":"also","start":7148.1,"end":7148.3},{"text":"express","start":7148.3,"end":7148.58},{"text":"our","start":7148.58,"end":7148.82},{"text":"preference","start":7148.82,"end":7149.14},{"text":"for","start":7149.14,"end":7149.38},{"text":"a","start":7149.38,"end":7149.5},{"text":"heading","start":7149.5,"end":7149.78},{"text":"that","start":7149.78,"end":7149.94},{"text":"corresponds","start":7149.94,"end":7150.46},{"text":"more","start":7150.46,"end":7150.62},{"text":"closely","start":7150.62,"end":7151.06},{"text":"with","start":7151.06,"end":7151.22},{"text":"paragraph","start":7151.22,"end":7151.66},{"text":"16B","start":7151.66,"end":7152.38},{"text":"of","start":7152.63,"end":7152.75},{"text":"the","start":7152.75,"end":7152.91},{"text":"Terms","start":7152.91,"end":7153.11},{"text":"of","start":7153.11,"end":7153.31},{"text":"reference.","start":7153.31,"end":7153.83}]},{"text":"And lastly, while we appreciate the intention behind providing clear examples in this article, we would suggest avoiding what could be seen as listing exercise in this article.","start":7154.23,"end":7166.55,"topics":[],"words":[{"text":"And","start":7154.23,"end":7154.55},{"text":"lastly,","start":7154.55,"end":7155.19},{"text":"while","start":7155.91,"end":7156.27},{"text":"we","start":7156.27,"end":7156.63},{"text":"appreciate","start":7157.11,"end":7157.79},{"text":"the","start":7157.79,"end":7158.11},{"text":"intention","start":7158.11,"end":7158.59},{"text":"behind","start":7158.59,"end":7158.91},{"text":"providing","start":7158.91,"end":7159.31},{"text":"clear","start":7159.31,"end":7159.63},{"text":"examples","start":7159.63,"end":7160.19},{"text":"in","start":7160.19,"end":7160.51},{"text":"this","start":7160.51,"end":7160.79},{"text":"article,","start":7160.79,"end":7161.11},{"text":"we","start":7161.59,"end":7161.91},{"text":"would","start":7161.91,"end":7162.11},{"text":"suggest","start":7162.11,"end":7162.39},{"text":"avoiding","start":7162.39,"end":7162.95},{"text":"what","start":7162.95,"end":7163.15},{"text":"could","start":7163.15,"end":7163.31},{"text":"be","start":7163.31,"end":7163.47},{"text":"seen","start":7163.47,"end":7163.63},{"text":"as","start":7163.63,"end":7163.91},{"text":"listing","start":7164.23,"end":7164.79},{"text":"exercise","start":7164.79,"end":7165.43},{"text":"in","start":7165.83,"end":7166.11},{"text":"this","start":7166.11,"end":7166.27},{"text":"article.","start":7166.27,"end":7166.55}]},{"text":"So the references to different measures in our opinion risks limiting the scope of what needs to be addressed when combating tax related illicit financial flows.","start":7166.63,"end":7175.51,"topics":[],"words":[{"text":"So","start":7166.63,"end":7166.87},{"text":"the","start":7166.87,"end":7166.99},{"text":"references","start":7166.99,"end":7167.35},{"text":"to","start":7167.35,"end":7167.55},{"text":"different","start":7167.55,"end":7167.83},{"text":"measures","start":7167.83,"end":7168.39},{"text":"in","start":7168.79,"end":7169.11},{"text":"our","start":7169.11,"end":7169.35},{"text":"opinion","start":7169.35,"end":7169.83},{"text":"risks","start":7169.83,"end":7170.39},{"text":"limiting","start":7170.63,"end":7171.11},{"text":"the","start":7171.11,"end":7171.31},{"text":"scope","start":7171.31,"end":7171.55},{"text":"of","start":7171.55,"end":7171.71},{"text":"what","start":7171.71,"end":7171.87},{"text":"needs","start":7171.87,"end":7172.03},{"text":"to","start":7172.03,"end":7172.15},{"text":"be","start":7172.15,"end":7172.27},{"text":"addressed","start":7172.27,"end":7172.67},{"text":"when","start":7172.67,"end":7172.83},{"text":"combating","start":7172.83,"end":7173.31},{"text":"tax","start":7173.31,"end":7173.63},{"text":"related","start":7173.63,"end":7173.99},{"text":"illicit","start":7174.07,"end":7174.63},{"text":"financial","start":7174.63,"end":7174.91},{"text":"flows.","start":7174.91,"end":7175.51}]},{"text":"And several of these issues are also raised in other articles of the text.","start":7175.59,"end":7179.54,"topics":[],"words":[{"text":"And","start":7175.59,"end":7175.87},{"text":"several","start":7175.87,"end":7176.07},{"text":"of","start":7176.07,"end":7176.27},{"text":"these","start":7176.27,"end":7176.47},{"text":"issues","start":7176.47,"end":7176.71},{"text":"are","start":7176.71,"end":7176.91},{"text":"also","start":7176.91,"end":7177.11},{"text":"raised","start":7177.11,"end":7177.39},{"text":"in","start":7177.39,"end":7177.59},{"text":"other","start":7177.59,"end":7177.91},{"text":"articles","start":7178.5,"end":7178.9},{"text":"of","start":7178.9,"end":7179.02},{"text":"the","start":7179.02,"end":7179.18},{"text":"text.","start":7179.18,"end":7179.54}]},{"text":"So we look forward to continuing engaging to find alternative proposals on this part of the article.","start":7179.54,"end":7184.26,"topics":[],"words":[{"text":"So","start":7179.54,"end":7179.94},{"text":"we","start":7180.26,"end":7180.54},{"text":"look","start":7180.54,"end":7180.7},{"text":"forward","start":7180.7,"end":7180.86},{"text":"to","start":7180.86,"end":7181.02},{"text":"continuing","start":7181.02,"end":7181.42},{"text":"engaging","start":7181.42,"end":7181.82},{"text":"to","start":7181.82,"end":7181.98},{"text":"find","start":7181.98,"end":7182.18},{"text":"alternative","start":7182.18,"end":7182.66},{"text":"proposals","start":7182.66,"end":7183.14},{"text":"on","start":7183.14,"end":7183.34},{"text":"this","start":7183.34,"end":7183.5},{"text":"part","start":7183.5,"end":7183.7},{"text":"of","start":7183.7,"end":7183.86},{"text":"the","start":7183.86,"end":7183.98},{"text":"article.","start":7183.98,"end":7184.26}]}]},{"sentences":[{"text":"And we also, of course, look forward to see more in detail the different language proposals put forward by delegations during today's sessions.","start":7184.26,"end":7191.22,"topics":[],"words":[{"text":"And","start":7184.26,"end":7184.54},{"text":"we","start":7184.54,"end":7184.7},{"text":"also,","start":7184.7,"end":7184.98},{"text":"of","start":7184.98,"end":7185.26},{"text":"course,","start":7185.26,"end":7185.46},{"text":"look","start":7185.46,"end":7185.66},{"text":"forward","start":7185.66,"end":7185.82},{"text":"to","start":7185.82,"end":7185.98},{"text":"see","start":7185.98,"end":7186.22},{"text":"more","start":7186.22,"end":7186.58},{"text":"in","start":7186.66,"end":7186.94},{"text":"detail","start":7186.94,"end":7187.22},{"text":"the","start":7187.22,"end":7187.5},{"text":"different","start":7187.5,"end":7187.74},{"text":"language","start":7187.74,"end":7188.18},{"text":"proposals","start":7188.18,"end":7188.7},{"text":"put","start":7188.7,"end":7188.98},{"text":"forward","start":7188.98,"end":7189.26},{"text":"by","start":7189.26,"end":7189.54},{"text":"delegations","start":7189.54,"end":7190.06},{"text":"during","start":7190.06,"end":7190.34},{"text":"today's","start":7190.34,"end":7190.82},{"text":"sessions.","start":7190.82,"end":7191.22}]},{"text":"Thank you.","start":7191.86,"end":7192.42,"topics":[],"words":[{"text":"Thank","start":7191.86,"end":7192.18},{"text":"you.","start":7192.18,"end":7192.42}]}]}],"speaker":{"name":null,"affiliation":"SWE","affiliation_full":"Sweden","group":null,"function":"Representative"}},{"statement_number":80,"paragraphs":[{"sentences":[{"text":"Thank you, Sweden. The Kingdom of the Netherlands, please.","start":7194.26,"end":7198.02,"topics":[],"words":[{"text":"Thank","start":7194.26,"end":7194.62},{"text":"you,","start":7194.62,"end":7194.9},{"text":"Sweden.","start":7195.54,"end":7196.14},{"text":"The","start":7196.14,"end":7196.46},{"text":"Kingdom","start":7196.46,"end":7196.86},{"text":"of","start":7196.86,"end":7197.02},{"text":"the","start":7197.02,"end":7197.18},{"text":"Netherlands,","start":7197.18,"end":7197.7},{"text":"please.","start":7197.7,"end":7198.02}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":81,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7199.7,"end":7200.1,"topics":[],"words":[{"text":"Thank","start":7199.7,"end":7199.98},{"text":"you.","start":7199.98,"end":7200.1}]}]},{"sentences":[{"text":"Colleagues.","start":7200.1,"end":7200.9,"topics":[],"words":[{"text":"Colleagues.","start":7200.1,"end":7200.9}]},{"text":"We believe that it is very important to tackle tax related illicit financial flows in order to mobilize domestic resources and also to ensuring trust in the taxation system.","start":7202.5,"end":7216.3,"topics":[],"words":[{"text":"We","start":7202.5,"end":7202.78},{"text":"believe","start":7202.78,"end":7203.06},{"text":"that","start":7203.46,"end":7203.78},{"text":"it","start":7203.78,"end":7204.02},{"text":"is","start":7204.02,"end":7204.22},{"text":"very","start":7204.22,"end":7204.42},{"text":"important","start":7204.42,"end":7204.74},{"text":"to","start":7204.98,"end":7205.26},{"text":"tackle","start":7205.26,"end":7205.62},{"text":"tax","start":7205.62,"end":7205.86},{"text":"related","start":7205.86,"end":7206.18},{"text":"illicit","start":7206.18,"end":7206.78},{"text":"financial","start":7206.78,"end":7207.06},{"text":"flows","start":7207.06,"end":7207.7},{"text":"in","start":7209.02,"end":7209.18},{"text":"order","start":7209.18,"end":7209.5},{"text":"to","start":7209.98,"end":7210.26},{"text":"mobilize","start":7210.26,"end":7210.94},{"text":"domestic","start":7211.02,"end":7211.62},{"text":"resources","start":7211.62,"end":7212.22},{"text":"and","start":7212.94,"end":7213.26},{"text":"also","start":7213.26,"end":7213.58},{"text":"to","start":7213.74,"end":7214.06},{"text":"ensuring","start":7214.06,"end":7214.5},{"text":"trust","start":7214.5,"end":7214.94},{"text":"in","start":7214.94,"end":7215.14},{"text":"the","start":7215.14,"end":7215.3},{"text":"taxation","start":7215.3,"end":7215.82},{"text":"system.","start":7215.9,"end":7216.3}]},{"text":"We also believe that tax evasion is a sort of tax related illicit financial flow.","start":7217.02,"end":7224.62,"topics":[],"words":[{"text":"We","start":7217.02,"end":7217.34},{"text":"also","start":7217.34,"end":7217.62},{"text":"believe","start":7217.62,"end":7217.98},{"text":"that","start":7218.54,"end":7218.94},{"text":"tax","start":7219.02,"end":7219.34},{"text":"evasion","start":7219.34,"end":7220.06},{"text":"is","start":7220.78,"end":7221.18},{"text":"a","start":7221.26,"end":7221.58},{"text":"sort","start":7221.58,"end":7221.82},{"text":"of","start":7221.82,"end":7222.06},{"text":"tax","start":7222.38,"end":7222.74},{"text":"related","start":7222.74,"end":7223.1},{"text":"illicit","start":7223.1,"end":7223.7},{"text":"financial","start":7223.7,"end":7223.98},{"text":"flow.","start":7224.14,"end":7224.62}]},{"text":"We also believe it's very important to combat aggressive tax avoidance as it undermines the tax system.","start":7225.58,"end":7231.66,"topics":[],"words":[{"text":"We","start":7225.58,"end":7225.9},{"text":"also","start":7225.9,"end":7226.14},{"text":"believe","start":7226.14,"end":7226.38},{"text":"it's","start":7226.38,"end":7226.7},{"text":"very","start":7226.7,"end":7226.86},{"text":"important","start":7226.86,"end":7227.18},{"text":"to","start":7227.18,"end":7227.46},{"text":"combat","start":7227.46,"end":7227.78},{"text":"aggressive","start":7227.78,"end":7228.26},{"text":"tax","start":7228.26,"end":7228.46},{"text":"avoidance","start":7228.46,"end":7229.1},{"text":"as","start":7229.74,"end":7230.06},{"text":"it","start":7230.06,"end":7230.34},{"text":"undermines","start":7230.34,"end":7230.9},{"text":"the","start":7230.9,"end":7231.06},{"text":"tax","start":7231.06,"end":7231.3},{"text":"system.","start":7231.3,"end":7231.66}]},{"text":"Similarly, this goes for, but not only for high net worth individuals and therefore we think there is merit to add here the same suggestion that some Member States have made in Article 6 related to the taxation of high net worth individuals, the word enhancing.","start":7232.22,"end":7252.07,"topics":[],"words":[{"text":"Similarly,","start":7232.22,"end":7233.02},{"text":"this","start":7234.63,"end":7234.79},{"text":"goes","start":7234.79,"end":7235.15},{"text":"for,","start":7235.15,"end":7235.51},{"text":"but","start":7235.99,"end":7236.35},{"text":"not","start":7236.35,"end":7236.63},{"text":"only","start":7236.63,"end":7236.95},{"text":"for","start":7237.11,"end":7237.43},{"text":"high","start":7237.43,"end":7237.63},{"text":"net","start":7237.63,"end":7237.83},{"text":"worth","start":7237.83,"end":7238.11},{"text":"individuals","start":7238.11,"end":7238.71},{"text":"and","start":7238.71,"end":7238.91},{"text":"therefore","start":7238.91,"end":7239.19},{"text":"we","start":7239.19,"end":7239.35},{"text":"think","start":7239.35,"end":7239.51},{"text":"there","start":7239.51,"end":7239.71},{"text":"is","start":7239.71,"end":7239.87},{"text":"merit","start":7239.87,"end":7240.27},{"text":"to","start":7240.27,"end":7240.55},{"text":"add","start":7241.59,"end":7241.99},{"text":"here","start":7243.27,"end":7243.63},{"text":"the","start":7243.63,"end":7243.91},{"text":"same","start":7243.91,"end":7244.19},{"text":"suggestion","start":7244.19,"end":7244.87},{"text":"that","start":7244.95,"end":7245.35},{"text":"some","start":7245.35,"end":7245.67},{"text":"Member","start":7245.67,"end":7245.87},{"text":"States","start":7245.87,"end":7246.11},{"text":"have","start":7246.11,"end":7246.35},{"text":"made","start":7246.35,"end":7246.55},{"text":"in","start":7246.55,"end":7246.75},{"text":"Article","start":7246.75,"end":7247.03},{"text":"6","start":7247.19,"end":7247.59},{"text":"related","start":7247.91,"end":7248.27},{"text":"to","start":7248.27,"end":7248.47},{"text":"the","start":7248.47,"end":7248.59},{"text":"taxation","start":7248.59,"end":7248.99},{"text":"of","start":7248.99,"end":7249.15},{"text":"high","start":7249.15,"end":7249.31},{"text":"net","start":7249.31,"end":7249.51},{"text":"worth","start":7249.51,"end":7249.79},{"text":"individuals,","start":7249.79,"end":7250.55},{"text":"the","start":7250.87,"end":7251.15},{"text":"word","start":7251.15,"end":7251.39},{"text":"enhancing.","start":7251.39,"end":7252.07}]}]},{"sentences":[{"text":"So shall develop, enhance and implement measures to combat tax related and issued financial flows because we have taken and we continue to take many measures to combat tax related illicit financial flows and we would also like to do that and enhance that here in this forum.","start":7252.15,"end":7271.71,"topics":[],"words":[{"text":"So","start":7252.15,"end":7252.55},{"text":"shall","start":7252.55,"end":7252.95},{"text":"develop,","start":7252.95,"end":7253.27},{"text":"enhance","start":7253.35,"end":7253.83},{"text":"and","start":7253.83,"end":7254.03},{"text":"implement","start":7254.03,"end":7254.39},{"text":"measures","start":7254.47,"end":7255.03},{"text":"to","start":7255.11,"end":7255.43},{"text":"combat","start":7255.43,"end":7255.75},{"text":"tax","start":7255.75,"end":7255.91},{"text":"related","start":7255.91,"end":7256.19},{"text":"and","start":7256.19,"end":7256.43},{"text":"issued","start":7256.43,"end":7256.79},{"text":"financial","start":7256.79,"end":7257.03},{"text":"flows","start":7257.03,"end":7257.67},{"text":"because","start":7259.15,"end":7259.39},{"text":"we","start":7259.39,"end":7259.75},{"text":"have","start":7259.75,"end":7260.11},{"text":"taken","start":7260.19,"end":7260.59},{"text":"and","start":7260.59,"end":7260.95},{"text":"we","start":7260.95,"end":7261.19},{"text":"continue","start":7261.19,"end":7261.47},{"text":"to","start":7261.47,"end":7261.75},{"text":"take","start":7261.75,"end":7262.03},{"text":"many","start":7262.59,"end":7262.91},{"text":"measures","start":7262.91,"end":7263.31},{"text":"to","start":7263.31,"end":7263.51},{"text":"combat","start":7263.51,"end":7263.95},{"text":"tax","start":7263.95,"end":7264.27},{"text":"related","start":7264.27,"end":7264.55},{"text":"illicit","start":7264.55,"end":7265.11},{"text":"financial","start":7265.11,"end":7265.39},{"text":"flows","start":7265.39,"end":7266.03},{"text":"and","start":7266.99,"end":7267.23},{"text":"we","start":7267.23,"end":7267.35},{"text":"would","start":7267.35,"end":7267.55},{"text":"also","start":7267.55,"end":7267.79},{"text":"like","start":7267.79,"end":7267.99},{"text":"to","start":7267.99,"end":7268.11},{"text":"do","start":7268.11,"end":7268.27},{"text":"that","start":7268.27,"end":7268.59},{"text":"and","start":7268.75,"end":7269.07},{"text":"enhance","start":7269.07,"end":7269.47},{"text":"that","start":7269.47,"end":7269.79},{"text":"here","start":7269.87,"end":7270.27},{"text":"in","start":7270.75,"end":7271.03},{"text":"this","start":7271.03,"end":7271.23},{"text":"forum.","start":7271.23,"end":7271.71}]},{"text":"Additionally, we also see merit in aligning the title of this article with the content of the article.","start":7273.31,"end":7281.79,"topics":[],"words":[{"text":"Additionally,","start":7273.31,"end":7274.11},{"text":"we","start":7274.67,"end":7274.989},{"text":"also","start":7274.989,"end":7275.23},{"text":"see","start":7275.23,"end":7275.47},{"text":"merit","start":7275.47,"end":7275.99},{"text":"in","start":7275.99,"end":7276.35},{"text":"aligning","start":7276.83,"end":7277.59},{"text":"the","start":7277.59,"end":7277.95},{"text":"title","start":7278.83,"end":7279.35},{"text":"of","start":7279.35,"end":7279.47},{"text":"this","start":7279.47,"end":7279.63},{"text":"article","start":7279.63,"end":7279.95},{"text":"with","start":7280.11,"end":7280.51},{"text":"the","start":7280.59,"end":7280.87},{"text":"content","start":7280.87,"end":7281.15},{"text":"of","start":7281.15,"end":7281.39},{"text":"the","start":7281.39,"end":7281.51},{"text":"article.","start":7281.51,"end":7281.79}]},{"text":"Thank you so much.","start":7282.03,"end":7282.91,"topics":[],"words":[{"text":"Thank","start":7282.03,"end":7282.35},{"text":"you","start":7282.35,"end":7282.47},{"text":"so","start":7282.47,"end":7282.63},{"text":"much.","start":7282.63,"end":7282.91}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":82,"paragraphs":[{"sentences":[{"text":"Thank you Netherlands.","start":7286.6,"end":7287.72,"topics":[],"words":[{"text":"Thank","start":7286.6,"end":7286.8},{"text":"you","start":7286.8,"end":7287},{"text":"Netherlands.","start":7287,"end":7287.72}]}]},{"sentences":[{"text":"Okay, I think we'll go to stakeholders.","start":7291.16,"end":7293.24,"topics":[],"words":[{"text":"Okay,","start":7291.16,"end":7291.68},{"text":"I","start":7291.68,"end":7291.84},{"text":"think","start":7291.84,"end":7292.08},{"text":"we'll","start":7292.08,"end":7292.36},{"text":"go","start":7292.36,"end":7292.52},{"text":"to","start":7292.52,"end":7292.72},{"text":"stakeholders.","start":7292.72,"end":7293.24}]},{"text":"If another state comes up, we'll look at so Ireland.","start":7293.24,"end":7298.92,"topics":[],"words":[{"text":"If","start":7293.24,"end":7293.48},{"text":"another","start":7293.48,"end":7293.8},{"text":"state","start":7294.2,"end":7294.56},{"text":"comes","start":7294.56,"end":7294.8},{"text":"up,","start":7294.8,"end":7295},{"text":"we'll","start":7295,"end":7295.32},{"text":"look","start":7295.32,"end":7295.52},{"text":"at","start":7295.52,"end":7295.8},{"text":"so","start":7295.8,"end":7296.2},{"text":"Ireland.","start":7298.36,"end":7298.92}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":83,"paragraphs":[{"sentences":[{"text":"Thank you Chair.","start":7300.68,"end":7301.4,"topics":[],"words":[{"text":"Thank","start":7300.68,"end":7301},{"text":"you","start":7301,"end":7301.12},{"text":"Chair.","start":7301.12,"end":7301.4}]},{"text":"Thank you colleague and sorry for coming in late.","start":7301.4,"end":7303.2,"topics":[],"words":[{"text":"Thank","start":7301.4,"end":7301.72},{"text":"you","start":7301.72,"end":7301.8},{"text":"colleague","start":7301.8,"end":7302.24},{"text":"and","start":7302.24,"end":7302.4},{"text":"sorry","start":7302.4,"end":7302.6},{"text":"for","start":7302.6,"end":7302.68},{"text":"coming","start":7302.68,"end":7302.84},{"text":"in","start":7302.84,"end":7303.04},{"text":"late.","start":7303.04,"end":7303.2}]},{"text":"Again, thank you and for you and to the Secretary for this updated article and for confirming on the previous slide that the intention here is that we'll have a high level article with details included in the protocol.","start":7303.2,"end":7314.6,"topics":[],"words":[{"text":"Again,","start":7303.2,"end":7303.48},{"text":"thank","start":7305.08,"end":7305.44},{"text":"you","start":7305.44,"end":7305.72},{"text":"and","start":7305.8,"end":7306.2},{"text":"for","start":7306.2,"end":7306.48},{"text":"you","start":7306.48,"end":7306.64},{"text":"and","start":7306.64,"end":7306.8},{"text":"to","start":7306.8,"end":7306.92},{"text":"the","start":7306.92,"end":7307},{"text":"Secretary","start":7307,"end":7307.4},{"text":"for","start":7307.4,"end":7307.56},{"text":"this","start":7307.56,"end":7307.68},{"text":"updated","start":7307.68,"end":7308.04},{"text":"article","start":7308.04,"end":7308.36},{"text":"and","start":7308.52,"end":7308.84},{"text":"for","start":7308.84,"end":7309.04},{"text":"confirming","start":7309.04,"end":7309.52},{"text":"on","start":7309.52,"end":7309.64},{"text":"the","start":7309.64,"end":7309.76},{"text":"previous","start":7309.76,"end":7309.96},{"text":"slide","start":7309.96,"end":7310.24},{"text":"that","start":7310.24,"end":7310.45},{"text":"the","start":7310.6,"end":7310.68},{"text":"intention","start":7310.68,"end":7310.96},{"text":"here","start":7310.96,"end":7311.12},{"text":"is","start":7311.12,"end":7311.28},{"text":"that","start":7311.28,"end":7311.44},{"text":"we'll","start":7311.44,"end":7311.76},{"text":"have","start":7311.76,"end":7311.88},{"text":"a","start":7311.88,"end":7312.04},{"text":"high","start":7312.04,"end":7312.24},{"text":"level","start":7312.24,"end":7312.44},{"text":"article","start":7312.44,"end":7312.76},{"text":"with","start":7312.84,"end":7313.12},{"text":"details","start":7313.12,"end":7313.52},{"text":"included","start":7313.52,"end":7313.88},{"text":"in","start":7313.88,"end":7313.96},{"text":"the","start":7313.96,"end":7314.04},{"text":"protocol.","start":7314.04,"end":7314.6}]}]},{"sentences":[{"text":"I'd like to give our support for exploring the amendments proposed by Norway and Belgium.","start":7315.16,"end":7319.48,"topics":[],"words":[{"text":"I'd","start":7315.16,"end":7315.48},{"text":"like","start":7315.48,"end":7315.56},{"text":"to","start":7315.56,"end":7315.64},{"text":"give","start":7315.64,"end":7315.76},{"text":"our","start":7315.76,"end":7315.92},{"text":"support","start":7315.92,"end":7316.16},{"text":"for","start":7316.16,"end":7316.44},{"text":"exploring","start":7316.44,"end":7316.88},{"text":"the","start":7316.88,"end":7317.04},{"text":"amendments","start":7317.04,"end":7317.4},{"text":"proposed","start":7317.4,"end":7317.8},{"text":"by","start":7317.8,"end":7318.08},{"text":"Norway","start":7318.08,"end":7318.52},{"text":"and","start":7318.52,"end":7318.84},{"text":"Belgium.","start":7318.84,"end":7319.48}]},{"text":"Again, I'd like to reiterate the importance of having clarity on the definition of a tax rated illicit financial flow and it'd be good if we can have that definition as soon as it's practical.","start":7320.68,"end":7330.12,"topics":[],"words":[{"text":"Again,","start":7320.68,"end":7321.04},{"text":"I'd","start":7321.04,"end":7321.32},{"text":"like","start":7321.32,"end":7321.44},{"text":"to","start":7321.44,"end":7321.56},{"text":"reiterate","start":7321.56,"end":7321.88},{"text":"the","start":7321.88,"end":7322},{"text":"importance","start":7322,"end":7322.32},{"text":"of","start":7322.32,"end":7322.48},{"text":"having","start":7322.48,"end":7322.68},{"text":"clarity","start":7322.68,"end":7323.08},{"text":"on","start":7323.08,"end":7323.32},{"text":"the","start":7323.32,"end":7323.48},{"text":"definition","start":7323.48,"end":7323.84},{"text":"of","start":7323.84,"end":7324},{"text":"a","start":7324,"end":7324.16},{"text":"tax","start":7324.16,"end":7324.36},{"text":"rated","start":7324.36,"end":7324.92},{"text":"illicit","start":7325.32,"end":7325.84},{"text":"financial","start":7325.84,"end":7326.08},{"text":"flow","start":7326.08,"end":7326.52},{"text":"and","start":7326.6,"end":7326.88},{"text":"it'd","start":7326.88,"end":7327.08},{"text":"be","start":7327.08,"end":7327.16},{"text":"good","start":7327.16,"end":7327.24},{"text":"if","start":7327.24,"end":7327.32},{"text":"we","start":7327.32,"end":7327.4},{"text":"can","start":7327.4,"end":7327.52},{"text":"have","start":7327.52,"end":7327.68},{"text":"that","start":7327.68,"end":7327.8},{"text":"definition","start":7327.8,"end":7328.36},{"text":"as","start":7328.92,"end":7329.16},{"text":"soon","start":7329.16,"end":7329.28},{"text":"as","start":7329.28,"end":7329.44},{"text":"it's","start":7329.44,"end":7329.68},{"text":"practical.","start":7329.68,"end":7330.12}]},{"text":"It's critical to ensure that we have a common understanding of what is being signed up to here under the Framework Convention.","start":7331.32,"end":7336.07,"topics":[],"words":[{"text":"It's","start":7331.32,"end":7331.64},{"text":"critical","start":7331.64,"end":7331.96},{"text":"to","start":7331.96,"end":7332.12},{"text":"ensure","start":7332.12,"end":7332.28},{"text":"that","start":7332.28,"end":7332.44},{"text":"we","start":7332.44,"end":7332.52},{"text":"have","start":7332.52,"end":7332.6},{"text":"a","start":7332.6,"end":7332.68},{"text":"common","start":7332.68,"end":7332.96},{"text":"understanding","start":7332.96,"end":7333.32},{"text":"of","start":7333.32,"end":7333.44},{"text":"what","start":7333.44,"end":7333.56},{"text":"is","start":7333.56,"end":7333.68},{"text":"being","start":7333.68,"end":7333.96},{"text":"signed","start":7334.04,"end":7334.4},{"text":"up","start":7334.4,"end":7334.56},{"text":"to","start":7334.56,"end":7334.72},{"text":"here","start":7334.72,"end":7334.88},{"text":"under","start":7334.88,"end":7335.08},{"text":"the","start":7335.08,"end":7335.28},{"text":"Framework","start":7335.28,"end":7335.6},{"text":"Convention.","start":7335.6,"end":7336.07}]},{"text":"As many other Members have noted, the article is entitled Tax Related Illicss of Financial Flows, Tax Avoidance and Tax Evasion.","start":7336.86,"end":7342.86,"topics":[],"words":[{"text":"As","start":7336.86,"end":7337.02},{"text":"many","start":7337.02,"end":7337.22},{"text":"other","start":7337.22,"end":7337.42},{"text":"Members","start":7337.42,"end":7337.66},{"text":"have","start":7337.66,"end":7337.82},{"text":"noted,","start":7337.82,"end":7338.1},{"text":"the","start":7338.1,"end":7338.26},{"text":"article","start":7338.26,"end":7338.46},{"text":"is","start":7338.46,"end":7338.78},{"text":"entitled","start":7338.86,"end":7339.5},{"text":"Tax","start":7339.74,"end":7340.1},{"text":"Related","start":7340.1,"end":7340.38},{"text":"Illicss","start":7340.38,"end":7340.7},{"text":"of","start":7340.7,"end":7340.78},{"text":"Financial","start":7340.78,"end":7341.02},{"text":"Flows,","start":7341.02,"end":7341.46},{"text":"Tax","start":7341.46,"end":7341.62},{"text":"Avoidance","start":7341.62,"end":7342.02},{"text":"and","start":7342.02,"end":7342.14},{"text":"Tax","start":7342.14,"end":7342.26},{"text":"Evasion.","start":7342.26,"end":7342.86}]},{"text":"However, given that tax avoidance and tax evasion do not now appear in the body of the article, we suggest they are deleted from the heading for consistency purposes and to avoid confusion.","start":7343.34,"end":7351.58,"topics":[],"words":[{"text":"However,","start":7343.34,"end":7343.66},{"text":"given","start":7343.66,"end":7343.98},{"text":"that","start":7343.98,"end":7344.22},{"text":"tax","start":7344.22,"end":7344.38},{"text":"avoidance","start":7344.38,"end":7344.82},{"text":"and","start":7344.82,"end":7344.94},{"text":"tax","start":7344.94,"end":7345.06},{"text":"evasion","start":7345.06,"end":7345.46},{"text":"do","start":7345.46,"end":7345.58},{"text":"not","start":7345.58,"end":7345.7},{"text":"now","start":7345.7,"end":7345.86},{"text":"appear","start":7345.86,"end":7346.14},{"text":"in","start":7346.14,"end":7346.42},{"text":"the","start":7346.42,"end":7346.54},{"text":"body","start":7346.54,"end":7346.66},{"text":"of","start":7346.66,"end":7346.78},{"text":"the","start":7346.78,"end":7346.9},{"text":"article,","start":7346.9,"end":7347.18},{"text":"we","start":7347.5,"end":7347.78},{"text":"suggest","start":7347.78,"end":7347.98},{"text":"they","start":7347.98,"end":7348.18},{"text":"are","start":7348.18,"end":7348.3},{"text":"deleted","start":7348.3,"end":7348.66},{"text":"from","start":7348.66,"end":7348.78},{"text":"the","start":7348.78,"end":7348.86},{"text":"heading","start":7348.86,"end":7349.14},{"text":"for","start":7349.14,"end":7349.38},{"text":"consistency","start":7349.38,"end":7349.86},{"text":"purposes","start":7349.86,"end":7350.38},{"text":"and","start":7350.38,"end":7350.58},{"text":"to","start":7350.58,"end":7350.74},{"text":"avoid","start":7350.74,"end":7351.02},{"text":"confusion.","start":7351.02,"end":7351.58}]}]},{"sentences":[{"text":"We recall during intersessional meetings to illustrate the meaning of a tax related illicit financial flow that the Secretary previously gave the example of where an export would give different declarations to exporting and importing countries.","start":7352.86,"end":7366,"topics":[],"words":[{"text":"We","start":7352.86,"end":7353.18},{"text":"recall","start":7353.18,"end":7353.58},{"text":"during","start":7353.9,"end":7354.22},{"text":"intersessional","start":7354.22,"end":7354.82},{"text":"meetings","start":7354.82,"end":7355.22},{"text":"to","start":7355.22,"end":7355.46},{"text":"illustrate","start":7355.46,"end":7355.78},{"text":"the","start":7355.78,"end":7355.9},{"text":"meaning","start":7355.9,"end":7356.06},{"text":"of","start":7356.06,"end":7356.18},{"text":"a","start":7356.18,"end":7356.3},{"text":"tax","start":7356.3,"end":7356.5},{"text":"related","start":7356.5,"end":7356.86},{"text":"illicit","start":7356.94,"end":7357.46},{"text":"financial","start":7357.46,"end":7357.7},{"text":"flow","start":7357.7,"end":7358.06},{"text":"that","start":7358.06,"end":7358.26},{"text":"the","start":7358.26,"end":7358.38},{"text":"Secretary","start":7358.38,"end":7358.86},{"text":"previously","start":7358.86,"end":7359.26},{"text":"gave","start":7359.26,"end":7359.42},{"text":"the","start":7359.42,"end":7359.54},{"text":"example","start":7359.54,"end":7360.06},{"text":"of","start":7360.46,"end":7360.86},{"text":"where","start":7360.86,"end":7361.18},{"text":"an","start":7361.18,"end":7361.38},{"text":"export","start":7361.38,"end":7361.69},{"text":"would","start":7362.08,"end":7362.32},{"text":"give","start":7362.32,"end":7362.72},{"text":"different","start":7362.8,"end":7363.16},{"text":"declarations","start":7363.16,"end":7363.88},{"text":"to","start":7363.88,"end":7364.24},{"text":"exporting","start":7364.56,"end":7365.16},{"text":"and","start":7365.16,"end":7365.28},{"text":"importing","start":7365.28,"end":7365.72},{"text":"countries.","start":7365.72,"end":7366}]},{"text":"We appreciated the example and would request that the Secretary provides additional examples to enhance our understanding.","start":7366,"end":7372.24,"topics":[],"words":[{"text":"We","start":7366,"end":7366.28},{"text":"appreciated","start":7366.28,"end":7366.88},{"text":"the","start":7366.88,"end":7367.08},{"text":"example","start":7367.08,"end":7367.52},{"text":"and","start":7367.52,"end":7367.84},{"text":"would","start":7367.92,"end":7368.24},{"text":"request","start":7368.24,"end":7368.6},{"text":"that","start":7368.6,"end":7368.8},{"text":"the","start":7368.8,"end":7369.12},{"text":"Secretary","start":7369.28,"end":7369.96},{"text":"provides","start":7369.96,"end":7370.36},{"text":"additional","start":7370.36,"end":7370.68},{"text":"examples","start":7370.68,"end":7371.08},{"text":"to","start":7371.08,"end":7371.24},{"text":"enhance","start":7371.24,"end":7371.56},{"text":"our","start":7371.56,"end":7371.72},{"text":"understanding.","start":7371.72,"end":7372.24}]},{"text":"They don't need to be listed in the body of the article, but shared during the next intersectional meeting.","start":7372.64,"end":7376.32,"topics":[],"words":[{"text":"They","start":7372.64,"end":7372.92},{"text":"don't","start":7372.92,"end":7373.12},{"text":"need","start":7373.12,"end":7373.2},{"text":"to","start":7373.2,"end":7373.28},{"text":"be","start":7373.28,"end":7373.36},{"text":"listed","start":7373.36,"end":7373.72},{"text":"in","start":7373.72,"end":7373.92},{"text":"the","start":7373.92,"end":7374},{"text":"body","start":7374,"end":7374.16},{"text":"of","start":7374.16,"end":7374.32},{"text":"the","start":7374.32,"end":7374.4},{"text":"article,","start":7374.4,"end":7374.64},{"text":"but","start":7374.64,"end":7374.92},{"text":"shared","start":7374.92,"end":7375.2},{"text":"during","start":7375.2,"end":7375.36},{"text":"the","start":7375.36,"end":7375.52},{"text":"next","start":7375.52,"end":7375.64},{"text":"intersectional","start":7375.64,"end":7376.12},{"text":"meeting.","start":7376.12,"end":7376.32}]},{"text":"That'd be really helpful.","start":7376.32,"end":7377.68,"topics":[],"words":[{"text":"That'd","start":7376.32,"end":7376.64},{"text":"be","start":7376.64,"end":7376.88},{"text":"really","start":7377.04,"end":7377.32},{"text":"helpful.","start":7377.32,"end":7377.68}]},{"text":"Thank you.","start":7377.68,"end":7378.24,"topics":[],"words":[{"text":"Thank","start":7377.68,"end":7378},{"text":"you.","start":7378,"end":7378.24}]}]}],"speaker":{"name":null,"affiliation":"IRL","affiliation_full":"Ireland","group":null,"function":"Representative"}},{"statement_number":84,"paragraphs":[{"sentences":[{"text":"Thank you. Ireland, Republic of Korea, please.","start":7379.92,"end":7382.48,"topics":[],"words":[{"text":"Thank","start":7379.92,"end":7380.28},{"text":"you.","start":7380.28,"end":7380.44},{"text":"Ireland,","start":7380.44,"end":7380.88},{"text":"Republic","start":7381.04,"end":7381.52},{"text":"of","start":7381.52,"end":7381.72},{"text":"Korea,","start":7381.72,"end":7382.16},{"text":"please.","start":7382.16,"end":7382.48}]},{"text":"Thank you colleague giving me the floor.","start":7384.48,"end":7386.96,"topics":[],"words":[{"text":"Thank","start":7384.48,"end":7384.8},{"text":"you","start":7384.8,"end":7384.96},{"text":"colleague","start":7384.96,"end":7385.68},{"text":"giving","start":7385.92,"end":7386.28},{"text":"me","start":7386.28,"end":7386.44},{"text":"the","start":7386.44,"end":7386.6},{"text":"floor.","start":7386.6,"end":7386.96}]},{"text":"Since many points have been raised by other delegations, I'd like to be short first of all, the conceptual differences between the illicit financial flows and then tax related illicit financial flows would be helpful to facilitate the discussion of this article.","start":7387.84,"end":7410.78,"topics":[],"words":[{"text":"Since","start":7387.84,"end":7388.24},{"text":"many","start":7388.32,"end":7388.72},{"text":"points","start":7389.74,"end":7389.94},{"text":"have","start":7389.94,"end":7390.14},{"text":"been","start":7390.14,"end":7390.3},{"text":"raised","start":7390.3,"end":7390.62},{"text":"by","start":7390.62,"end":7390.9},{"text":"other","start":7390.9,"end":7391.26},{"text":"delegations,","start":7391.34,"end":7392.06},{"text":"I'd","start":7392.06,"end":7392.38},{"text":"like","start":7392.38,"end":7392.54},{"text":"to","start":7392.54,"end":7392.7},{"text":"be","start":7392.7,"end":7392.82},{"text":"short","start":7392.82,"end":7393.1},{"text":"first","start":7393.9,"end":7394.18},{"text":"of","start":7394.18,"end":7394.38},{"text":"all,","start":7394.38,"end":7394.7},{"text":"the","start":7394.94,"end":7395.34},{"text":"conceptual","start":7396.22,"end":7397.1},{"text":"differences","start":7398.06,"end":7398.7},{"text":"between","start":7398.7,"end":7399.02},{"text":"the","start":7399.02,"end":7399.26},{"text":"illicit","start":7399.26,"end":7399.86},{"text":"financial","start":7399.86,"end":7400.22},{"text":"flows","start":7400.22,"end":7400.94},{"text":"and","start":7400.94,"end":7401.34},{"text":"then","start":7401.34,"end":7401.74},{"text":"tax","start":7402.62,"end":7403.02},{"text":"related","start":7403.1,"end":7403.5},{"text":"illicit","start":7404.22,"end":7404.82},{"text":"financial","start":7404.82,"end":7405.18},{"text":"flows","start":7405.26,"end":7405.9},{"text":"would","start":7406.38,"end":7406.66},{"text":"be","start":7406.66,"end":7406.86},{"text":"helpful","start":7406.86,"end":7407.3},{"text":"to","start":7407.3,"end":7407.62},{"text":"facilitate","start":7407.62,"end":7408.46},{"text":"the","start":7409.02,"end":7409.34},{"text":"discussion","start":7409.34,"end":7409.9},{"text":"of","start":7409.9,"end":7410.14},{"text":"this","start":7410.14,"end":7410.42},{"text":"article.","start":7410.42,"end":7410.78}]},{"text":"So it would be helpful.","start":7411.1,"end":7412.22,"topics":[],"words":[{"text":"So","start":7411.1,"end":7411.34},{"text":"it","start":7411.34,"end":7411.46},{"text":"would","start":7411.46,"end":7411.62},{"text":"be","start":7411.62,"end":7411.78},{"text":"helpful.","start":7411.78,"end":7412.22}]}]},{"sentences":[{"text":"Secondly, as many delegations have mentioned, including Singapore, Belgium and Portugal, while Article 7 is titled in a manner that appears to include tax avoidance and tax evasion, the substance provisions do not contain references to either concept.","start":7414.22,"end":7433.55,"topics":[],"words":[{"text":"Secondly,","start":7414.22,"end":7415.02},{"text":"as","start":7415.02,"end":7415.42},{"text":"many","start":7415.71,"end":7415.87},{"text":"delegations","start":7415.87,"end":7416.55},{"text":"have","start":7416.55,"end":7416.87},{"text":"mentioned,","start":7416.87,"end":7417.47},{"text":"including","start":7417.47,"end":7417.79},{"text":"Singapore,","start":7417.87,"end":7418.51},{"text":"Belgium","start":7419.15,"end":7419.71},{"text":"and","start":7419.71,"end":7419.99},{"text":"Portugal,","start":7419.99,"end":7420.67},{"text":"while","start":7421.55,"end":7421.91},{"text":"Article","start":7421.91,"end":7422.27},{"text":"7","start":7422.27,"end":7422.63},{"text":"is","start":7422.63,"end":7422.87},{"text":"titled","start":7422.87,"end":7423.23},{"text":"in","start":7423.23,"end":7423.47},{"text":"a","start":7423.47,"end":7423.63},{"text":"manner","start":7423.63,"end":7423.87},{"text":"that","start":7423.87,"end":7424.07},{"text":"appears","start":7424.07,"end":7424.51},{"text":"to","start":7424.51,"end":7424.83},{"text":"include","start":7425.31,"end":7425.71},{"text":"tax","start":7425.71,"end":7426.07},{"text":"avoidance","start":7426.07,"end":7426.75},{"text":"and","start":7426.75,"end":7426.99},{"text":"tax","start":7426.99,"end":7427.23},{"text":"evasion,","start":7427.23,"end":7427.91},{"text":"the","start":7427.91,"end":7428.23},{"text":"substance","start":7428.23,"end":7428.83},{"text":"provisions","start":7428.91,"end":7429.63},{"text":"do","start":7429.63,"end":7429.83},{"text":"not","start":7429.83,"end":7430.07},{"text":"contain","start":7430.07,"end":7430.67},{"text":"references","start":7430.83,"end":7431.47},{"text":"to","start":7431.549,"end":7431.95},{"text":"either","start":7432.35,"end":7432.83},{"text":"concept.","start":7432.83,"end":7433.55}]},{"text":"This gives rise to a mismatch between the title of this article and its text.","start":7434.75,"end":7439.95,"topics":[],"words":[{"text":"This","start":7434.75,"end":7435.07},{"text":"gives","start":7435.07,"end":7435.47},{"text":"rise","start":7435.47,"end":7435.83},{"text":"to","start":7435.83,"end":7435.99},{"text":"a","start":7435.99,"end":7436.15},{"text":"mismatch","start":7436.15,"end":7436.67},{"text":"between","start":7436.67,"end":7436.95},{"text":"the","start":7436.95,"end":7437.23},{"text":"title","start":7437.23,"end":7437.67},{"text":"of","start":7437.67,"end":7437.83},{"text":"this","start":7437.83,"end":7438.07},{"text":"article","start":7438.07,"end":7438.43},{"text":"and","start":7438.59,"end":7438.99},{"text":"its","start":7438.99,"end":7439.39},{"text":"text.","start":7439.47,"end":7439.95}]},{"text":"I will stop here.","start":7440.19,"end":7441.03,"topics":[],"words":[{"text":"I","start":7440.19,"end":7440.43},{"text":"will","start":7440.43,"end":7440.59},{"text":"stop","start":7440.59,"end":7440.79},{"text":"here.","start":7440.79,"end":7441.03}]},{"text":"Thank you.","start":7441.03,"end":7441.63,"topics":[],"words":[{"text":"Thank","start":7441.03,"end":7441.35},{"text":"you.","start":7441.35,"end":7441.63}]}]}],"speaker":{"name":null,"affiliation":"KOR","affiliation_full":"Republic of Korea","group":null,"function":"Representative"}},{"statement_number":85,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7443.79,"end":7444.27,"topics":[],"words":[{"text":"Thank","start":7443.79,"end":7443.99},{"text":"you.","start":7443.99,"end":7444.27}]},{"text":"Korea.","start":7444.67,"end":7445.31,"topics":[],"words":[{"text":"Korea.","start":7444.67,"end":7445.31}]},{"text":"Kenya, please.","start":7445.31,"end":7446.11,"topics":[],"words":[{"text":"Kenya,","start":7445.31,"end":7445.79},{"text":"please.","start":7445.79,"end":7446.11}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":86,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":7448.27,"end":7449.07,"topics":[],"words":[{"text":"Thank","start":7448.27,"end":7448.59},{"text":"you,","start":7448.59,"end":7448.75},{"text":"Chair.","start":7448.75,"end":7449.07}]},{"text":"We align with the comments made by the delegate for.","start":7449.79,"end":7453.39,"topics":[],"words":[{"text":"We","start":7449.79,"end":7450.19},{"text":"align","start":7450.19,"end":7450.63},{"text":"with","start":7450.63,"end":7450.79},{"text":"the","start":7450.79,"end":7450.95},{"text":"comments","start":7450.95,"end":7451.23},{"text":"made","start":7451.47,"end":7451.83},{"text":"by","start":7451.83,"end":7452.19},{"text":"the","start":7452.19,"end":7452.47},{"text":"delegate","start":7452.47,"end":7453.03},{"text":"for.","start":7453.03,"end":7453.39}]},{"text":"From Ghana on behalf of the Africa Group as well as from Zambia on behalf of the Africa Group as well as the comments made by the delegate from Gambia.","start":7453.63,"end":7463.23,"topics":[],"words":[{"text":"From","start":7453.63,"end":7453.95},{"text":"Ghana","start":7453.95,"end":7454.43},{"text":"on","start":7454.43,"end":7454.63},{"text":"behalf","start":7454.63,"end":7454.91},{"text":"of","start":7454.91,"end":7454.99},{"text":"the","start":7454.99,"end":7455.11},{"text":"Africa","start":7455.11,"end":7455.39},{"text":"Group","start":7455.47,"end":7455.87},{"text":"as","start":7455.87,"end":7456.15},{"text":"well","start":7456.15,"end":7456.39},{"text":"as","start":7456.39,"end":7456.75},{"text":"from","start":7456.75,"end":7457.07},{"text":"Zambia","start":7457.07,"end":7457.589},{"text":"on","start":7457.589,"end":7457.79},{"text":"behalf","start":7457.79,"end":7458.03},{"text":"of","start":7458.03,"end":7458.11},{"text":"the","start":7458.11,"end":7458.23},{"text":"Africa","start":7458.23,"end":7458.51},{"text":"Group","start":7458.51,"end":7458.91},{"text":"as","start":7459.31,"end":7459.63},{"text":"well","start":7459.63,"end":7459.91},{"text":"as","start":7459.91,"end":7460.27},{"text":"the","start":7460.27,"end":7460.55},{"text":"comments","start":7460.55,"end":7460.83},{"text":"made","start":7460.99,"end":7461.31},{"text":"by","start":7461.31,"end":7461.55},{"text":"the","start":7461.55,"end":7461.75},{"text":"delegate","start":7461.75,"end":7462.23},{"text":"from","start":7462.23,"end":7462.51},{"text":"Gambia.","start":7462.51,"end":7463.23}]},{"text":"Ghana.","start":7464.27,"end":7464.95,"topics":[],"words":[{"text":"Ghana.","start":7464.27,"end":7464.95}]},{"text":"Sorry.","start":7464.95,"end":7465.39,"topics":[],"words":[{"text":"Sorry.","start":7464.95,"end":7465.39}]}]},{"sentences":[{"text":"As emphasized by my colleague from Ghana, illicit financial flows present a major barrier to economic growth and domestic resource mobilization for the African continent.","start":7465.87,"end":7476.44,"topics":[],"words":[{"text":"As","start":7465.87,"end":7466.23},{"text":"emphasized","start":7466.23,"end":7466.83},{"text":"by","start":7466.83,"end":7467.03},{"text":"my","start":7467.03,"end":7467.23},{"text":"colleague","start":7467.23,"end":7467.65},{"text":"from","start":7467.88,"end":7468},{"text":"Ghana,","start":7468,"end":7468.44},{"text":"illicit","start":7468.44,"end":7468.92},{"text":"financial","start":7468.92,"end":7469.24},{"text":"flows","start":7469.32,"end":7469.96},{"text":"present","start":7470.04,"end":7470.44},{"text":"a","start":7470.44,"end":7470.72},{"text":"major","start":7470.72,"end":7471},{"text":"barrier","start":7471,"end":7471.44},{"text":"to","start":7471.44,"end":7471.64},{"text":"economic","start":7471.64,"end":7471.96},{"text":"growth","start":7472.04,"end":7472.44},{"text":"and","start":7473.4,"end":7473.68},{"text":"domestic","start":7473.68,"end":7474.08},{"text":"resource","start":7474.08,"end":7474.48},{"text":"mobilization","start":7474.48,"end":7475},{"text":"for","start":7475,"end":7475.2},{"text":"the","start":7475.2,"end":7475.36},{"text":"African","start":7475.36,"end":7475.84},{"text":"continent.","start":7475.84,"end":7476.44}]},{"text":"So this commitment doesn't just need to make sure that these flows are subjected to tax, but that they are actually taxed by the jurisdiction from which they flow.","start":7476.92,"end":7486.36,"topics":[],"words":[{"text":"So","start":7476.92,"end":7477.16},{"text":"this","start":7477.16,"end":7477.36},{"text":"commitment","start":7477.36,"end":7478.12},{"text":"doesn't","start":7478.36,"end":7478.92},{"text":"just","start":7478.92,"end":7479.16},{"text":"need","start":7479.16,"end":7479.36},{"text":"to","start":7479.36,"end":7479.56},{"text":"make","start":7479.56,"end":7479.76},{"text":"sure","start":7479.76,"end":7479.92},{"text":"that","start":7479.92,"end":7480.08},{"text":"these","start":7480.08,"end":7480.32},{"text":"flows","start":7480.32,"end":7480.8},{"text":"are","start":7480.8,"end":7480.96},{"text":"subjected","start":7480.96,"end":7481.48},{"text":"to","start":7481.48,"end":7481.64},{"text":"tax,","start":7481.64,"end":7481.96},{"text":"but","start":7482.36,"end":7482.76},{"text":"that","start":7482.92,"end":7483.2},{"text":"they","start":7483.2,"end":7483.36},{"text":"are","start":7483.36,"end":7483.52},{"text":"actually","start":7483.52,"end":7483.8},{"text":"taxed","start":7483.8,"end":7484.4},{"text":"by","start":7484.4,"end":7484.52},{"text":"the","start":7484.52,"end":7484.64},{"text":"jurisdiction","start":7484.64,"end":7485.36},{"text":"from","start":7485.36,"end":7485.6},{"text":"which","start":7485.6,"end":7485.76},{"text":"they","start":7485.76,"end":7485.96},{"text":"flow.","start":7485.96,"end":7486.36}]},{"text":"The draft that has been presented on behalf of the Africa Group has included this very important factor by recommending recognizing the taxing rights of the jurisdiction from which the illicit financial flows emanate from.","start":7486.84,"end":7500.37,"topics":[],"words":[{"text":"The","start":7486.84,"end":7487.12},{"text":"draft","start":7487.12,"end":7487.48},{"text":"that","start":7487.48,"end":7487.68},{"text":"has","start":7487.68,"end":7487.84},{"text":"been","start":7487.84,"end":7488.04},{"text":"presented","start":7488.04,"end":7488.48},{"text":"on","start":7488.48,"end":7488.64},{"text":"behalf","start":7488.64,"end":7488.92},{"text":"of","start":7488.92,"end":7489},{"text":"the","start":7489,"end":7489.12},{"text":"Africa","start":7489.12,"end":7489.4},{"text":"Group","start":7489.4,"end":7489.76},{"text":"has","start":7489.76,"end":7490.12},{"text":"included","start":7490.76,"end":7491.44},{"text":"this","start":7491.44,"end":7491.68},{"text":"very","start":7491.68,"end":7491.92},{"text":"important","start":7491.92,"end":7492.2},{"text":"factor","start":7492.2,"end":7492.68},{"text":"by","start":7492.68,"end":7492.92},{"text":"recommending","start":7492.92,"end":7493.18},{"text":"recognizing","start":7493.25,"end":7493.97},{"text":"the","start":7494.21,"end":7494.49},{"text":"taxing","start":7494.49,"end":7495.01},{"text":"rights","start":7495.01,"end":7495.33},{"text":"of","start":7495.33,"end":7495.73},{"text":"the","start":7495.81,"end":7496.13},{"text":"jurisdiction","start":7496.13,"end":7496.89},{"text":"from","start":7496.89,"end":7497.17},{"text":"which","start":7497.17,"end":7497.49},{"text":"the","start":7497.73,"end":7498.05},{"text":"illicit","start":7498.05,"end":7498.61},{"text":"financial","start":7498.61,"end":7498.93},{"text":"flows","start":7499.01,"end":7499.53},{"text":"emanate","start":7499.53,"end":7500.05},{"text":"from.","start":7500.05,"end":7500.37}]},{"text":"So we support the recognition of these taxing rights and we support the draft that has been submitted on behalf of the group.","start":7500.61,"end":7508.29,"topics":[],"words":[{"text":"So","start":7500.61,"end":7500.89},{"text":"we","start":7500.89,"end":7501.17},{"text":"support","start":7501.57,"end":7501.97},{"text":"the","start":7501.97,"end":7502.25},{"text":"recognition","start":7502.25,"end":7502.77},{"text":"of","start":7502.77,"end":7502.97},{"text":"these","start":7502.97,"end":7503.25},{"text":"taxing","start":7503.97,"end":7504.57},{"text":"rights","start":7504.57,"end":7504.81},{"text":"and","start":7504.81,"end":7505.05},{"text":"we","start":7505.05,"end":7505.21},{"text":"support","start":7505.21,"end":7505.49},{"text":"the","start":7505.49,"end":7505.77},{"text":"draft","start":7505.77,"end":7506.29},{"text":"that","start":7506.29,"end":7506.57},{"text":"has","start":7506.57,"end":7506.73},{"text":"been","start":7506.73,"end":7506.93},{"text":"submitted","start":7506.93,"end":7507.37},{"text":"on","start":7507.37,"end":7507.53},{"text":"behalf","start":7507.53,"end":7507.77},{"text":"of","start":7507.77,"end":7507.89},{"text":"the","start":7507.89,"end":7508.01},{"text":"group.","start":7508.01,"end":7508.29}]},{"text":"Thank you, Chair.","start":7508.29,"end":7509.01,"topics":[],"words":[{"text":"Thank","start":7508.29,"end":7508.61},{"text":"you,","start":7508.61,"end":7508.73},{"text":"Chair.","start":7508.73,"end":7509.01}]}]},{"sentences":[{"text":"Thank you, Kenya.","start":7510.93,"end":7512.05,"topics":[],"words":[{"text":"Thank","start":7510.93,"end":7511.29},{"text":"you,","start":7511.29,"end":7511.49},{"text":"Kenya.","start":7511.49,"end":7512.05}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":87,"paragraphs":[{"sentences":[{"text":"Okay, now we'll move to stakeholders.","start":7518.78,"end":7523.06,"topics":[],"words":[{"text":"Okay,","start":7518.78,"end":7519.18},{"text":"now","start":7521.26,"end":7521.58},{"text":"we'll","start":7521.58,"end":7521.86},{"text":"move","start":7521.86,"end":7522.06},{"text":"to","start":7522.06,"end":7522.3},{"text":"stakeholders.","start":7522.3,"end":7523.06}]},{"text":"So we start with.","start":7523.06,"end":7524.06,"topics":[],"words":[{"text":"So","start":7523.06,"end":7523.3},{"text":"we","start":7523.3,"end":7523.46},{"text":"start","start":7523.46,"end":7523.7},{"text":"with.","start":7523.7,"end":7524.06}]}]},{"sentences":[{"text":"Okay, back to member states, Canada.","start":7527.42,"end":7529.82,"topics":[],"words":[{"text":"Okay,","start":7527.42,"end":7528.06},{"text":"back","start":7528.22,"end":7528.5},{"text":"to","start":7528.5,"end":7528.7},{"text":"member","start":7528.7,"end":7528.98},{"text":"states,","start":7528.98,"end":7529.34},{"text":"Canada.","start":7529.42,"end":7529.82}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":88,"paragraphs":[{"sentences":[{"text":"Sorry, Mr. Kohlid, I just.","start":7534.46,"end":7537.58,"topics":[],"words":[{"text":"Sorry,","start":7534.46,"end":7534.899},{"text":"Mr.","start":7534.899,"end":7535.18},{"text":"Kohlid,","start":7535.18,"end":7535.82},{"text":"I","start":7536.94,"end":7537.26},{"text":"just.","start":7537.26,"end":7537.58}]},{"text":"And unfortunately missed the benefit of some of the discussion because I had to take another meeting.","start":7537.9,"end":7543.26,"topics":[],"words":[{"text":"And","start":7537.9,"end":7538.18},{"text":"unfortunately","start":7538.18,"end":7538.78},{"text":"missed","start":7539.18,"end":7539.62},{"text":"the","start":7539.62,"end":7539.74},{"text":"benefit","start":7539.74,"end":7540.22},{"text":"of","start":7540.22,"end":7540.54},{"text":"some","start":7540.54,"end":7540.82},{"text":"of","start":7540.82,"end":7540.94},{"text":"the","start":7540.94,"end":7541.06},{"text":"discussion","start":7541.06,"end":7541.5},{"text":"because","start":7541.5,"end":7541.74},{"text":"I","start":7541.74,"end":7541.9},{"text":"had","start":7541.9,"end":7542.02},{"text":"to","start":7542.02,"end":7542.14},{"text":"take","start":7542.14,"end":7542.26},{"text":"another","start":7542.26,"end":7542.54},{"text":"meeting.","start":7542.86,"end":7543.26}]},{"text":"And I understand maybe there was a new African proposal.","start":7544.46,"end":7548.2,"topics":[],"words":[{"text":"And","start":7544.46,"end":7544.86},{"text":"I","start":7545.56,"end":7545.68},{"text":"understand","start":7545.68,"end":7545.96},{"text":"maybe","start":7545.96,"end":7546.36},{"text":"there","start":7546.36,"end":7546.48},{"text":"was","start":7546.48,"end":7546.64},{"text":"a","start":7546.64,"end":7546.76},{"text":"new","start":7546.76,"end":7546.92},{"text":"African","start":7546.92,"end":7547.52},{"text":"proposal.","start":7547.52,"end":7548.2}]},{"text":"I think the biggest comment.","start":7550.04,"end":7552.44,"topics":[],"words":[{"text":"I","start":7550.04,"end":7550.32},{"text":"think","start":7550.32,"end":7550.6},{"text":"the","start":7551.48,"end":7551.76},{"text":"biggest","start":7551.76,"end":7552.12},{"text":"comment.","start":7552.12,"end":7552.44}]},{"text":"We have two comments here and it goes back to, again, a concern about the definition of illicit financial flows and a concern that we know there are significant differing views among countries as to what is included in an illicit financial flow.","start":7552.68,"end":7569.88,"topics":[],"words":[{"text":"We","start":7552.68,"end":7552.96},{"text":"have","start":7552.96,"end":7553.12},{"text":"two","start":7553.12,"end":7553.4},{"text":"comments","start":7553.4,"end":7553.8},{"text":"here","start":7553.88,"end":7554.28},{"text":"and","start":7554.44,"end":7554.72},{"text":"it","start":7554.72,"end":7554.88},{"text":"goes","start":7554.88,"end":7555.16},{"text":"back","start":7555.16,"end":7555.44},{"text":"to,","start":7555.44,"end":7555.76},{"text":"again,","start":7555.76,"end":7556.12},{"text":"a","start":7556.44,"end":7556.76},{"text":"concern","start":7556.76,"end":7557.08},{"text":"about","start":7557.48,"end":7557.88},{"text":"the","start":7557.88,"end":7558.2},{"text":"definition","start":7558.2,"end":7558.84},{"text":"of","start":7558.92,"end":7559.28},{"text":"illicit","start":7559.28,"end":7559.88},{"text":"financial","start":7559.88,"end":7560.2},{"text":"flows","start":7560.36,"end":7561},{"text":"and","start":7561.319,"end":7561.599},{"text":"a","start":7561.599,"end":7561.76},{"text":"concern","start":7561.76,"end":7562.04},{"text":"that","start":7562.12,"end":7562.4},{"text":"we","start":7562.4,"end":7562.56},{"text":"know","start":7562.56,"end":7562.76},{"text":"there","start":7562.76,"end":7562.96},{"text":"are","start":7562.96,"end":7563.2},{"text":"significant","start":7563.2,"end":7563.56},{"text":"differing","start":7564.12,"end":7564.8},{"text":"views","start":7564.8,"end":7565.4},{"text":"among","start":7565.56,"end":7565.96},{"text":"countries","start":7566.04,"end":7566.44},{"text":"as","start":7566.68,"end":7567},{"text":"to","start":7567,"end":7567.2},{"text":"what","start":7567.2,"end":7567.36},{"text":"is","start":7567.36,"end":7567.52},{"text":"included","start":7567.52,"end":7568.04},{"text":"in","start":7568.04,"end":7568.24},{"text":"an","start":7568.24,"end":7568.4},{"text":"illicit","start":7568.4,"end":7568.92},{"text":"financial","start":7568.92,"end":7569.24},{"text":"flow.","start":7569.4,"end":7569.88}]}]},{"sentences":[{"text":"From a Canadian perspective, an illicit flow is something that is illegal and would cover tax evasion only, not tax avoidance.","start":7570.2,"end":7580.09,"topics":[],"words":[{"text":"From","start":7570.2,"end":7570.48},{"text":"a","start":7570.48,"end":7570.64},{"text":"Canadian","start":7570.64,"end":7571.24},{"text":"perspective,","start":7571.24,"end":7571.96},{"text":"an","start":7572.57,"end":7572.69},{"text":"illicit","start":7572.69,"end":7573.21},{"text":"flow","start":7573.21,"end":7573.61},{"text":"is","start":7573.61,"end":7573.93},{"text":"something","start":7573.93,"end":7574.21},{"text":"that","start":7574.21,"end":7574.45},{"text":"is","start":7574.45,"end":7574.65},{"text":"illegal","start":7574.65,"end":7575.29},{"text":"and","start":7575.29,"end":7575.57},{"text":"would","start":7575.57,"end":7575.85},{"text":"cover","start":7575.85,"end":7576.17},{"text":"tax","start":7576.17,"end":7576.57},{"text":"evasion","start":7576.57,"end":7577.45},{"text":"only,","start":7577.45,"end":7577.85},{"text":"not","start":7578.25,"end":7578.65},{"text":"tax","start":7578.81,"end":7579.21},{"text":"avoidance.","start":7579.29,"end":7580.09}]},{"text":"And we think it's critical with respect to taking forward any commitment that there be a clear understanding of what that scope is.","start":7581.69,"end":7592.01,"topics":[],"words":[{"text":"And","start":7581.69,"end":7582.01},{"text":"we","start":7582.01,"end":7582.21},{"text":"think","start":7582.21,"end":7582.37},{"text":"it's","start":7582.37,"end":7582.61},{"text":"critical","start":7582.61,"end":7583.13},{"text":"with","start":7583.29,"end":7583.61},{"text":"respect","start":7583.61,"end":7583.93},{"text":"to","start":7583.93,"end":7584.29},{"text":"taking","start":7584.29,"end":7584.65},{"text":"forward","start":7585.37,"end":7585.77},{"text":"any","start":7585.93,"end":7586.33},{"text":"commitment","start":7586.49,"end":7587.29},{"text":"that","start":7587.93,"end":7588.29},{"text":"there","start":7588.29,"end":7588.569},{"text":"be","start":7588.569,"end":7588.89},{"text":"a","start":7588.89,"end":7589.21},{"text":"clear","start":7589.21,"end":7589.53},{"text":"understanding","start":7589.53,"end":7590.33},{"text":"of","start":7590.33,"end":7590.65},{"text":"what","start":7590.73,"end":7591.05},{"text":"that","start":7591.05,"end":7591.29},{"text":"scope","start":7591.29,"end":7591.73},{"text":"is.","start":7591.73,"end":7592.01}]},{"text":"I think if in hearing the last part of the last intervention, you know, some concerns, if there's a recognition about the taxing right to the country in which the flow existed.","start":7592.89,"end":7607.94,"topics":[],"words":[{"text":"I","start":7592.89,"end":7593.17},{"text":"think","start":7593.17,"end":7593.41},{"text":"if","start":7593.41,"end":7593.77},{"text":"in","start":7593.77,"end":7594.09},{"text":"hearing","start":7594.09,"end":7594.57},{"text":"the","start":7594.81,"end":7595.09},{"text":"last","start":7595.09,"end":7595.37},{"text":"part","start":7595.37,"end":7595.77},{"text":"of","start":7596.25,"end":7596.53},{"text":"the","start":7596.53,"end":7596.69},{"text":"last","start":7596.69,"end":7596.93},{"text":"intervention,","start":7596.93,"end":7597.69},{"text":"you","start":7599.06,"end":7599.22},{"text":"know,","start":7599.22,"end":7599.54},{"text":"some","start":7599.54,"end":7599.86},{"text":"concerns,","start":7599.86,"end":7600.38},{"text":"if","start":7600.38,"end":7600.54},{"text":"there's","start":7600.54,"end":7600.82},{"text":"a","start":7600.82,"end":7600.94},{"text":"recognition","start":7600.94,"end":7601.58},{"text":"about","start":7601.58,"end":7601.94},{"text":"the","start":7602.5,"end":7602.78},{"text":"taxing","start":7602.78,"end":7603.3},{"text":"right","start":7603.3,"end":7603.62},{"text":"to","start":7603.62,"end":7604.02},{"text":"the","start":7604.18,"end":7604.46},{"text":"country","start":7604.46,"end":7604.7},{"text":"in","start":7604.7,"end":7604.94},{"text":"which","start":7604.94,"end":7605.22},{"text":"the","start":7606.82,"end":7607.1},{"text":"flow","start":7607.1,"end":7607.38},{"text":"existed.","start":7607.38,"end":7607.94}]},{"text":"If we're talking about, as I understand, some African countries would view transfer pricing to be an illicit financial flow, I think there would be significant concerns there.","start":7607.94,"end":7620.5,"topics":[],"words":[{"text":"If","start":7607.94,"end":7608.14},{"text":"we're","start":7608.14,"end":7608.46},{"text":"talking","start":7608.46,"end":7608.78},{"text":"about,","start":7608.78,"end":7609.14},{"text":"as","start":7609.14,"end":7609.42},{"text":"I","start":7609.42,"end":7609.58},{"text":"understand,","start":7609.58,"end":7609.86},{"text":"some","start":7610.9,"end":7611.22},{"text":"African","start":7611.22,"end":7611.78},{"text":"countries","start":7611.78,"end":7612.1},{"text":"would","start":7612.18,"end":7612.54},{"text":"view","start":7612.54,"end":7612.9},{"text":"transfer","start":7614.099,"end":7614.7},{"text":"pricing","start":7614.7,"end":7615.18},{"text":"to","start":7615.18,"end":7615.38},{"text":"be","start":7615.38,"end":7615.5},{"text":"an","start":7615.5,"end":7615.66},{"text":"illicit","start":7615.66,"end":7616.22},{"text":"financial","start":7616.22,"end":7616.58},{"text":"flow,","start":7616.74,"end":7617.22},{"text":"I","start":7617.46,"end":7617.74},{"text":"think","start":7617.74,"end":7617.9},{"text":"there","start":7617.9,"end":7618.06},{"text":"would","start":7618.06,"end":7618.26},{"text":"be","start":7618.26,"end":7618.58},{"text":"significant","start":7618.66,"end":7619.06},{"text":"concerns","start":7619.46,"end":7620.18},{"text":"there.","start":7620.18,"end":7620.5}]},{"text":"If there's some recognition.","start":7621.06,"end":7622.66,"topics":[],"words":[{"text":"If","start":7621.06,"end":7621.38},{"text":"there's","start":7621.38,"end":7621.66},{"text":"some","start":7621.66,"end":7621.9},{"text":"recognition.","start":7621.9,"end":7622.66}]}]},{"sentences":[{"text":"Or if there's some determination on trying to allocate those taxing rights.","start":7626.72,"end":7631.36,"topics":[],"words":[{"text":"Or","start":7626.72,"end":7626.84},{"text":"if","start":7626.84,"end":7627},{"text":"there's","start":7627,"end":7627.32},{"text":"some","start":7627.32,"end":7627.6},{"text":"determination","start":7627.76,"end":7628.6},{"text":"on","start":7628.6,"end":7628.88},{"text":"trying","start":7628.88,"end":7629.16},{"text":"to","start":7629.16,"end":7629.52},{"text":"allocate","start":7629.52,"end":7630.24},{"text":"those","start":7630.24,"end":7630.48},{"text":"taxing","start":7630.48,"end":7631.04},{"text":"rights.","start":7631.04,"end":7631.36}]},{"text":"I mean, under Something other than if you have an arm's length principle that has been applied.","start":7631.52,"end":7638.32,"topics":[],"words":[{"text":"I","start":7631.52,"end":7631.8},{"text":"mean,","start":7631.8,"end":7632.08},{"text":"under","start":7632.16,"end":7632.56},{"text":"Something","start":7632.56,"end":7632.96},{"text":"other","start":7633.04,"end":7633.36},{"text":"than","start":7633.36,"end":7633.68},{"text":"if","start":7633.68,"end":7633.96},{"text":"you","start":7633.96,"end":7634.16},{"text":"have","start":7634.16,"end":7634.48},{"text":"an","start":7635.36,"end":7635.64},{"text":"arm's","start":7635.64,"end":7635.96},{"text":"length","start":7635.96,"end":7636.24},{"text":"principle","start":7636.24,"end":7636.8},{"text":"that","start":7637.2,"end":7637.48},{"text":"has","start":7637.48,"end":7637.68},{"text":"been","start":7637.68,"end":7637.88},{"text":"applied.","start":7637.88,"end":7638.32}]},{"text":"And I think similar to comments on the earlier article, the reference to develop and implement make it sound like there are no provisions in tax areas already that deal with some of these issues.","start":7638.72,"end":7656.4,"topics":[],"words":[{"text":"And","start":7638.72,"end":7639},{"text":"I","start":7639,"end":7639.12},{"text":"think","start":7639.12,"end":7639.32},{"text":"similar","start":7639.32,"end":7639.64},{"text":"to","start":7639.64,"end":7640},{"text":"comments","start":7640,"end":7640.399},{"text":"on","start":7640.48,"end":7640.8},{"text":"the","start":7640.8,"end":7641.12},{"text":"earlier","start":7641.12,"end":7641.52},{"text":"article,","start":7641.76,"end":7642.16},{"text":"the","start":7643.84,"end":7644.12},{"text":"reference","start":7644.12,"end":7644.56},{"text":"to","start":7644.56,"end":7644.84},{"text":"develop","start":7644.84,"end":7645.2},{"text":"and","start":7645.2,"end":7645.56},{"text":"implement","start":7645.56,"end":7646.08},{"text":"make","start":7646.48,"end":7646.76},{"text":"it","start":7646.76,"end":7646.96},{"text":"sound","start":7646.96,"end":7647.2},{"text":"like","start":7647.2,"end":7647.36},{"text":"there","start":7647.36,"end":7647.56},{"text":"are","start":7647.56,"end":7647.84},{"text":"no","start":7648.4,"end":7648.8},{"text":"provisions","start":7649.44,"end":7650.24},{"text":"in","start":7651.36,"end":7651.6},{"text":"tax","start":7651.6,"end":7652},{"text":"areas","start":7653.52,"end":7653.92},{"text":"already","start":7654.24,"end":7654.64},{"text":"that","start":7654.8,"end":7655.08},{"text":"deal","start":7655.08,"end":7655.32},{"text":"with","start":7655.32,"end":7655.56},{"text":"some","start":7655.56,"end":7655.72},{"text":"of","start":7655.72,"end":7655.88},{"text":"these","start":7655.88,"end":7656.08},{"text":"issues.","start":7656.08,"end":7656.4}]},{"text":"And so I think it would be helpful if there's recognition that there are already some measures and we either work to enhance them or develop some language similar to what Norway had suggested on the previous article.","start":7656.4,"end":7669.28,"topics":[],"words":[{"text":"And","start":7656.4,"end":7656.76},{"text":"so","start":7656.76,"end":7656.96},{"text":"I","start":7656.96,"end":7657.04},{"text":"think","start":7657.04,"end":7657.16},{"text":"it","start":7657.16,"end":7657.28},{"text":"would","start":7657.28,"end":7657.36},{"text":"be","start":7657.36,"end":7657.48},{"text":"helpful","start":7657.48,"end":7657.8},{"text":"if","start":7657.8,"end":7657.96},{"text":"there's","start":7657.96,"end":7658.24},{"text":"recognition","start":7658.24,"end":7658.88},{"text":"that","start":7658.88,"end":7659.08},{"text":"there","start":7659.08,"end":7659.28},{"text":"are","start":7659.28,"end":7659.6},{"text":"already","start":7659.68,"end":7660.08},{"text":"some","start":7660.24,"end":7660.52},{"text":"measures","start":7660.52,"end":7660.96},{"text":"and","start":7660.96,"end":7661.28},{"text":"we","start":7661.36,"end":7661.68},{"text":"either","start":7661.68,"end":7662},{"text":"work","start":7662,"end":7662.28},{"text":"to","start":7662.28,"end":7662.64},{"text":"enhance","start":7663.04,"end":7663.56},{"text":"them","start":7663.56,"end":7663.92},{"text":"or","start":7664.08,"end":7664.4},{"text":"develop","start":7664.4,"end":7664.72},{"text":"some","start":7664.96,"end":7665.28},{"text":"language","start":7665.28,"end":7665.72},{"text":"similar","start":7665.72,"end":7666.04},{"text":"to","start":7666.04,"end":7666.359},{"text":"what","start":7666.359,"end":7666.599},{"text":"Norway","start":7666.599,"end":7667},{"text":"had","start":7667,"end":7667.24},{"text":"suggested","start":7667.24,"end":7667.8},{"text":"on","start":7667.8,"end":7668.16},{"text":"the","start":7668.16,"end":7668.48},{"text":"previous","start":7668.48,"end":7668.8},{"text":"article.","start":7668.88,"end":7669.28}]},{"text":"Thank you.","start":7669.52,"end":7670.08,"topics":[],"words":[{"text":"Thank","start":7669.52,"end":7669.84},{"text":"you.","start":7669.84,"end":7670.08}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":89,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7672.4,"end":7673.04,"topics":[],"words":[{"text":"Thank","start":7672.4,"end":7672.76},{"text":"you.","start":7672.76,"end":7673.04}]}]},{"sentences":[{"text":"Okay, let's go on please.","start":7684.17,"end":7689.05,"topics":[],"words":[{"text":"Okay,","start":7684.17,"end":7684.65},{"text":"let's","start":7685.37,"end":7685.81},{"text":"go","start":7685.81,"end":7686.01},{"text":"on","start":7686.01,"end":7686.33},{"text":"please.","start":7688.65,"end":7689.05}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":90,"paragraphs":[{"sentences":[{"text":"Thank you, sir.","start":7694.01,"end":7694.97,"topics":[],"words":[{"text":"Thank","start":7694.01,"end":7694.37},{"text":"you,","start":7694.37,"end":7694.57},{"text":"sir.","start":7694.57,"end":7694.97}]},{"text":"Distinguished delegates, I'm taking the floor on behalf of civil Society, Organization of West and Central Africa and women supporting the Africa agenda.","start":7695.85,"end":7710.37,"topics":[],"words":[{"text":"Distinguished","start":7695.85,"end":7696.57},{"text":"delegates,","start":7696.57,"end":7697.21},{"text":"I'm","start":7697.45,"end":7697.85},{"text":"taking","start":7697.85,"end":7698.05},{"text":"the","start":7698.05,"end":7698.29},{"text":"floor","start":7698.29,"end":7698.65},{"text":"on","start":7698.65,"end":7698.89},{"text":"behalf","start":7698.89,"end":7699.41},{"text":"of","start":7699.41,"end":7699.73},{"text":"civil","start":7699.73,"end":7700.13},{"text":"Society,","start":7700.13,"end":7700.61},{"text":"Organization","start":7700.61,"end":7701.29},{"text":"of","start":7702.37,"end":7702.61},{"text":"West","start":7702.69,"end":7703.09},{"text":"and","start":7703.17,"end":7703.53},{"text":"Central","start":7703.53,"end":7703.89},{"text":"Africa","start":7704.61,"end":7705.01},{"text":"and","start":7706.37,"end":7706.77},{"text":"women","start":7706.77,"end":7707.17},{"text":"supporting","start":7707.25,"end":7707.93},{"text":"the","start":7707.93,"end":7708.29},{"text":"Africa","start":7708.93,"end":7709.33},{"text":"agenda.","start":7709.65,"end":7710.37}]},{"text":"We welcome Article 7 of the draft Framework Convention that finally recognizes the need to combat illegal financial flows linked to taxation and to ensure effective taxation of income and profits that are currently falling outside States remit today.","start":7710.69,"end":7730.7,"topics":[],"words":[{"text":"We","start":7710.69,"end":7711.01},{"text":"welcome","start":7711.01,"end":7711.57},{"text":"Article","start":7711.57,"end":7711.97},{"text":"7","start":7712.13,"end":7712.53},{"text":"of","start":7712.53,"end":7712.81},{"text":"the","start":7712.81,"end":7713.01},{"text":"draft","start":7713.01,"end":7713.45},{"text":"Framework","start":7713.45,"end":7713.89},{"text":"Convention","start":7713.89,"end":7714.45},{"text":"that","start":7714.45,"end":7714.73},{"text":"finally","start":7714.73,"end":7715.25},{"text":"recognizes","start":7715.25,"end":7716.09},{"text":"the","start":7716.09,"end":7716.29},{"text":"need","start":7716.29,"end":7716.57},{"text":"to","start":7716.57,"end":7716.85},{"text":"combat","start":7716.85,"end":7717.41},{"text":"illegal","start":7717.65,"end":7718.29},{"text":"financial","start":7718.29,"end":7718.61},{"text":"flows","start":7718.85,"end":7719.57},{"text":"linked","start":7719.81,"end":7720.25},{"text":"to","start":7720.25,"end":7720.45},{"text":"taxation","start":7720.45,"end":7721.05},{"text":"and","start":7721.05,"end":7721.37},{"text":"to","start":7721.37,"end":7721.65},{"text":"ensure","start":7721.65,"end":7721.97},{"text":"effective","start":7722.13,"end":7722.89},{"text":"taxation","start":7722.89,"end":7723.57},{"text":"of","start":7723.81,"end":7724.21},{"text":"income","start":7724.37,"end":7724.93},{"text":"and","start":7724.93,"end":7725.13},{"text":"profits","start":7725.13,"end":7725.57},{"text":"that","start":7725.57,"end":7725.85},{"text":"are","start":7725.85,"end":7726.01},{"text":"currently","start":7726.01,"end":7726.29},{"text":"falling","start":7727.66,"end":7728.02},{"text":"outside","start":7728.02,"end":7728.3},{"text":"States","start":7728.46,"end":7728.86},{"text":"remit","start":7729.74,"end":7730.34},{"text":"today.","start":7730.34,"end":7730.7}]},{"text":"But we think that we need to see operational, legally binding commitments that can be measurable.","start":7731.02,"end":7739.82,"topics":[],"words":[{"text":"But","start":7731.02,"end":7731.3},{"text":"we","start":7731.3,"end":7731.5},{"text":"think","start":7731.5,"end":7731.82},{"text":"that","start":7731.82,"end":7732.22},{"text":"we","start":7733.18,"end":7733.5},{"text":"need","start":7733.5,"end":7733.7},{"text":"to","start":7733.7,"end":7733.98},{"text":"see","start":7733.98,"end":7734.38},{"text":"operational,","start":7734.94,"end":7735.58},{"text":"legally","start":7736.3,"end":7736.94},{"text":"binding","start":7736.94,"end":7737.58},{"text":"commitments","start":7737.66,"end":7738.34},{"text":"that","start":7738.34,"end":7738.58},{"text":"can","start":7738.58,"end":7738.74},{"text":"be","start":7738.74,"end":7739.02},{"text":"measurable.","start":7739.1,"end":7739.82}]},{"text":"First of all, we call for Article 7 to explicitly include mechanisms for transparency, notably public reporting country by country, which would be statistical, standardized and accessible.","start":7740.38,"end":7755.15,"topics":[],"words":[{"text":"First","start":7740.38,"end":7740.66},{"text":"of","start":7740.66,"end":7740.82},{"text":"all,","start":7740.82,"end":7741.1},{"text":"we","start":7741.1,"end":7741.46},{"text":"call","start":7741.46,"end":7741.78},{"text":"for","start":7741.78,"end":7742.1},{"text":"Article","start":7742.1,"end":7742.46},{"text":"7","start":7742.62,"end":7743.02},{"text":"to","start":7743.099,"end":7743.46},{"text":"explicitly","start":7743.46,"end":7744.46},{"text":"include","start":7744.86,"end":7745.26},{"text":"mechanisms","start":7745.98,"end":7746.86},{"text":"for","start":7746.86,"end":7747.18},{"text":"transparency,","start":7747.26,"end":7748.22},{"text":"notably","start":7748.86,"end":7749.5},{"text":"public","start":7749.74,"end":7750.14},{"text":"reporting","start":7750.62,"end":7751.42},{"text":"country","start":7751.74,"end":7752.14},{"text":"by","start":7752.14,"end":7752.46},{"text":"country,","start":7752.46,"end":7752.78},{"text":"which","start":7752.86,"end":7753.14},{"text":"would","start":7753.14,"end":7753.3},{"text":"be","start":7753.3,"end":7753.46},{"text":"statistical,","start":7753.46,"end":7753.64},{"text":"standardized","start":7753.79,"end":7754.23},{"text":"and","start":7754.23,"end":7754.51},{"text":"accessible.","start":7754.51,"end":7755.15}]}]},{"sentences":[{"text":"We also need to have a global registry of effective beneficiaries which should be interoperable and verifiable and an automatic exchange of tax information with binding deadlines.","start":7755.39,"end":7768.75,"topics":[],"words":[{"text":"We","start":7755.39,"end":7755.75},{"text":"also","start":7755.75,"end":7756.03},{"text":"need","start":7756.03,"end":7756.19},{"text":"to","start":7756.19,"end":7756.31},{"text":"have","start":7756.31,"end":7756.47},{"text":"a","start":7756.47,"end":7756.59},{"text":"global","start":7756.59,"end":7756.83},{"text":"registry","start":7756.91,"end":7757.55},{"text":"of","start":7757.55,"end":7757.79},{"text":"effective","start":7757.79,"end":7758.35},{"text":"beneficiaries","start":7758.91,"end":7759.79},{"text":"which","start":7759.79,"end":7760.07},{"text":"should","start":7760.07,"end":7760.23},{"text":"be","start":7760.23,"end":7760.43},{"text":"interoperable","start":7760.43,"end":7761.19},{"text":"and","start":7761.19,"end":7761.55},{"text":"verifiable","start":7761.87,"end":7762.75},{"text":"and","start":7762.83,"end":7763.15},{"text":"an","start":7763.15,"end":7763.39},{"text":"automatic","start":7763.39,"end":7763.95},{"text":"exchange","start":7763.95,"end":7764.51},{"text":"of","start":7764.51,"end":7764.75},{"text":"tax","start":7764.75,"end":7765.07},{"text":"information","start":7765.23,"end":7765.63},{"text":"with","start":7766.43,"end":7766.83},{"text":"binding","start":7767.15,"end":7767.79},{"text":"deadlines.","start":7767.95,"end":7768.75}]},{"text":"Secondly, the fight against illicit financial flows can't be distinguished from the erosion of the tax base.","start":7769.31,"end":7778.03,"topics":[],"words":[{"text":"Secondly,","start":7769.31,"end":7770.03},{"text":"the","start":7770.03,"end":7770.35},{"text":"fight","start":7770.43,"end":7770.79},{"text":"against","start":7770.79,"end":7771.15},{"text":"illicit","start":7771.23,"end":7771.87},{"text":"financial","start":7771.87,"end":7772.19},{"text":"flows","start":7772.91,"end":7773.63},{"text":"can't","start":7774.11,"end":7774.55},{"text":"be","start":7774.55,"end":7774.75},{"text":"distinguished","start":7774.75,"end":7775.43},{"text":"from","start":7775.43,"end":7775.59},{"text":"the","start":7775.59,"end":7775.79},{"text":"erosion","start":7775.79,"end":7776.43},{"text":"of","start":7776.43,"end":7776.75},{"text":"the","start":7776.75,"end":7776.99},{"text":"tax","start":7776.99,"end":7777.31},{"text":"base.","start":7777.55,"end":7778.03}]},{"text":"We call for the adoption of state stricter rules on the transparency of preferential tax regimes and expanding the exchange of information on multinational companies.","start":7778.35,"end":7795.46,"topics":[],"words":[{"text":"We","start":7778.35,"end":7778.67},{"text":"call","start":7778.67,"end":7778.95},{"text":"for","start":7778.95,"end":7779.19},{"text":"the","start":7779.19,"end":7779.35},{"text":"adoption","start":7779.35,"end":7779.83},{"text":"of","start":7779.83,"end":7780.07},{"text":"state","start":7780.07,"end":7780.19},{"text":"stricter","start":7780.34,"end":7780.78},{"text":"rules","start":7780.78,"end":7781.3},{"text":"on","start":7782.74,"end":7783.14},{"text":"the","start":7784.42,"end":7784.74},{"text":"transparency","start":7784.74,"end":7785.46},{"text":"of","start":7785.7,"end":7786.02},{"text":"preferential","start":7786.02,"end":7786.66},{"text":"tax","start":7786.74,"end":7787.14},{"text":"regimes","start":7787.14,"end":7788.02},{"text":"and","start":7788.5,"end":7788.9},{"text":"expanding","start":7789.3,"end":7790.26},{"text":"the","start":7791.06,"end":7791.42},{"text":"exchange","start":7791.42,"end":7791.9},{"text":"of","start":7791.9,"end":7792.1},{"text":"information","start":7792.1,"end":7792.42},{"text":"on","start":7792.74,"end":7793.14},{"text":"multinational","start":7794.02,"end":7794.98},{"text":"companies.","start":7795.06,"end":7795.46}]},{"text":"Thirdly, we call for income from illicit financial flows and extractive industries which we call for appropriate reparation to be paid.","start":7796.259,"end":7810.21,"topics":[],"words":[{"text":"Thirdly,","start":7796.259,"end":7796.86},{"text":"we","start":7796.86,"end":7797.22},{"text":"call","start":7797.38,"end":7797.78},{"text":"for","start":7798.1,"end":7798.5},{"text":"income","start":7800.98,"end":7801.54},{"text":"from","start":7801.54,"end":7801.94},{"text":"illicit","start":7802.02,"end":7802.66},{"text":"financial","start":7802.66,"end":7802.98},{"text":"flows","start":7803.06,"end":7803.74},{"text":"and","start":7803.74,"end":7804.1},{"text":"extractive","start":7804.1,"end":7804.98},{"text":"industries","start":7804.98,"end":7805.62},{"text":"which","start":7805.62,"end":7805.9},{"text":"we","start":7806.05,"end":7806.17},{"text":"call","start":7806.17,"end":7806.45},{"text":"for","start":7806.85,"end":7807.17},{"text":"appropriate","start":7807.17,"end":7807.73},{"text":"reparation","start":7807.73,"end":7808.53},{"text":"to","start":7808.85,"end":7809.25},{"text":"be","start":7809.25,"end":7809.65},{"text":"paid.","start":7809.73,"end":7810.21}]},{"text":"Finally, the effectiveness of Article 7 hinges on strengthened international cooperation and cooperation between tax, custom and bank authorities underpinned by interoperable digital systems and increased capacity for countries of the South.","start":7810.69,"end":7827.01,"topics":[],"words":[{"text":"Finally,","start":7810.69,"end":7811.13},{"text":"the","start":7811.13,"end":7811.29},{"text":"effectiveness","start":7811.29,"end":7811.85},{"text":"of","start":7811.85,"end":7812.01},{"text":"Article","start":7812.01,"end":7812.29},{"text":"7","start":7812.29,"end":7812.69},{"text":"hinges","start":7812.69,"end":7813.21},{"text":"on","start":7813.21,"end":7813.49},{"text":"strengthened","start":7813.49,"end":7814.17},{"text":"international","start":7814.17,"end":7814.45},{"text":"cooperation","start":7814.53,"end":7815.17},{"text":"and","start":7815.17,"end":7815.37},{"text":"cooperation","start":7815.37,"end":7815.89},{"text":"between","start":7815.89,"end":7816.21},{"text":"tax,","start":7816.21,"end":7816.61},{"text":"custom","start":7817.17,"end":7817.57},{"text":"and","start":7817.73,"end":7818.09},{"text":"bank","start":7818.09,"end":7818.45},{"text":"authorities","start":7818.53,"end":7819.25},{"text":"underpinned","start":7819.89,"end":7820.85},{"text":"by","start":7820.93,"end":7821.33},{"text":"interoperable","start":7821.33,"end":7822.289},{"text":"digital","start":7822.69,"end":7823.09},{"text":"systems","start":7823.25,"end":7823.97},{"text":"and","start":7824.53,"end":7824.89},{"text":"increased","start":7824.89,"end":7825.37},{"text":"capacity","start":7825.37,"end":7825.89},{"text":"for","start":7825.89,"end":7826.13},{"text":"countries","start":7826.13,"end":7826.41},{"text":"of","start":7826.41,"end":7826.61},{"text":"the","start":7826.61,"end":7826.73},{"text":"South.","start":7826.73,"end":7827.01}]}]},{"sentences":[{"text":"Mr. Chairman, Illicit Financial flows are not technical abstractions.","start":7827.57,"end":7832.29,"topics":[],"words":[{"text":"Mr.","start":7827.57,"end":7828.05},{"text":"Chairman,","start":7828.05,"end":7828.69},{"text":"Illicit","start":7828.69,"end":7829.41},{"text":"Financial","start":7829.41,"end":7829.73},{"text":"flows","start":7829.89,"end":7830.49},{"text":"are","start":7830.49,"end":7830.73},{"text":"not","start":7830.73,"end":7830.93},{"text":"technical","start":7830.93,"end":7831.49},{"text":"abstractions.","start":7831.49,"end":7832.29}]},{"text":"They deprive our states of vital resources to invest in education, health care, social protection and the empowerment of women.","start":7832.73,"end":7840.41,"topics":[],"words":[{"text":"They","start":7832.73,"end":7832.89},{"text":"deprive","start":7832.89,"end":7833.29},{"text":"our","start":7833.29,"end":7833.53},{"text":"states","start":7833.53,"end":7833.81},{"text":"of","start":7833.81,"end":7834.13},{"text":"vital","start":7834.13,"end":7834.57},{"text":"resources","start":7834.57,"end":7835.01},{"text":"to","start":7835.01,"end":7835.25},{"text":"invest","start":7835.25,"end":7835.49},{"text":"in","start":7835.49,"end":7835.77},{"text":"education,","start":7835.77,"end":7836.09},{"text":"health","start":7836.57,"end":7836.97},{"text":"care,","start":7836.97,"end":7837.37},{"text":"social","start":7837.69,"end":7838.05},{"text":"protection","start":7838.05,"end":7838.65},{"text":"and","start":7838.81,"end":7839.21},{"text":"the","start":7839.21,"end":7839.49},{"text":"empowerment","start":7839.49,"end":7839.97},{"text":"of","start":7839.97,"end":7840.13},{"text":"women.","start":7840.13,"end":7840.41}]},{"text":"We therefore call on States parties to make Article 7 a binding pillar for global tax justice and not just a declaration of intent.","start":7840.97,"end":7851.77,"topics":[],"words":[{"text":"We","start":7840.97,"end":7841.29},{"text":"therefore","start":7841.29,"end":7841.73},{"text":"call","start":7841.73,"end":7842.09},{"text":"on","start":7842.09,"end":7842.41},{"text":"States","start":7842.41,"end":7842.73},{"text":"parties","start":7842.81,"end":7843.37},{"text":"to","start":7843.37,"end":7843.69},{"text":"make","start":7843.69,"end":7844.01},{"text":"Article","start":7844.09,"end":7844.49},{"text":"7","start":7844.81,"end":7845.21},{"text":"a","start":7845.53,"end":7845.89},{"text":"binding","start":7845.89,"end":7846.45},{"text":"pillar","start":7846.45,"end":7846.97},{"text":"for","start":7846.97,"end":7847.25},{"text":"global","start":7847.25,"end":7847.61},{"text":"tax","start":7847.61,"end":7848.01},{"text":"justice","start":7848.09,"end":7848.809},{"text":"and","start":7849.13,"end":7849.45},{"text":"not","start":7849.45,"end":7849.69},{"text":"just","start":7849.69,"end":7850.01},{"text":"a","start":7850.09,"end":7850.49},{"text":"declaration","start":7850.49,"end":7851.13},{"text":"of","start":7851.13,"end":7851.33},{"text":"intent.","start":7851.33,"end":7851.77}]},{"text":"Thank you.","start":7851.85,"end":7852.49,"topics":[],"words":[{"text":"Thank","start":7851.85,"end":7852.21},{"text":"you.","start":7852.21,"end":7852.49}]}]}],"speaker":{"name":null,"affiliation":"Civil Society Organization of West and Central Africa and Women Supporting the Africa Agenda","affiliation_full":"Civil Society Organization of West and Central Africa and Women Supporting the Africa Agenda","group":null,"function":null}},{"statement_number":91,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7859.06,"end":7859.54,"topics":[],"words":[{"text":"Thank","start":7859.06,"end":7859.26},{"text":"you.","start":7859.26,"end":7859.54}]},{"text":"Nigeria.","start":7859.94,"end":7860.62,"topics":[],"words":[{"text":"Nigeria.","start":7859.94,"end":7860.62}]},{"text":"Please.","start":7860.62,"end":7860.9,"topics":[],"words":[{"text":"Please.","start":7860.62,"end":7860.9}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":92,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7869.94,"end":7870.66,"topics":[],"words":[{"text":"Thank","start":7869.94,"end":7870.34},{"text":"you.","start":7870.34,"end":7870.66}]},{"text":"Thank you colleague and thank you the Chair Secretariat and other delegates for us Nigeria.","start":7871.38,"end":7880.34,"topics":[],"words":[{"text":"Thank","start":7871.38,"end":7871.7},{"text":"you","start":7871.7,"end":7871.86},{"text":"colleague","start":7871.86,"end":7872.42},{"text":"and","start":7872.98,"end":7873.38},{"text":"thank","start":7873.46,"end":7873.78},{"text":"you","start":7873.78,"end":7874.02},{"text":"the","start":7875.14,"end":7875.46},{"text":"Chair","start":7875.46,"end":7875.78},{"text":"Secretariat","start":7875.94,"end":7876.74},{"text":"and","start":7876.74,"end":7877.1},{"text":"other","start":7877.1,"end":7877.38},{"text":"delegates","start":7877.38,"end":7878.02},{"text":"for","start":7879.22,"end":7879.54},{"text":"us","start":7879.54,"end":7879.82},{"text":"Nigeria.","start":7879.82,"end":7880.34}]},{"text":"We recognize the long standing negative impact that illicit financial flows have had on the development of Africa and its individual countries.","start":7880.34,"end":7890.43,"topics":[],"words":[{"text":"We","start":7880.34,"end":7880.54},{"text":"recognize","start":7880.54,"end":7881.18},{"text":"the","start":7881.18,"end":7881.46},{"text":"long","start":7881.46,"end":7881.66},{"text":"standing","start":7881.66,"end":7882.18},{"text":"negative","start":7882.18,"end":7882.66},{"text":"impact","start":7882.82,"end":7883.22},{"text":"that","start":7884.03,"end":7884.27},{"text":"illicit","start":7884.27,"end":7884.91},{"text":"financial","start":7884.91,"end":7885.23},{"text":"flows","start":7885.23,"end":7885.79},{"text":"have","start":7885.79,"end":7885.99},{"text":"had","start":7885.99,"end":7886.19},{"text":"on","start":7886.19,"end":7886.39},{"text":"the","start":7886.39,"end":7886.55},{"text":"development","start":7886.55,"end":7886.83},{"text":"of","start":7887.55,"end":7887.95},{"text":"Africa","start":7888.03,"end":7888.43},{"text":"and","start":7888.91,"end":7889.23},{"text":"its","start":7889.23,"end":7889.51},{"text":"individual","start":7889.51,"end":7890.03},{"text":"countries.","start":7890.03,"end":7890.43}]}]},{"sentences":[{"text":"The outflows continue to deprive developing countries, particularly Africa, of critical resources that we need to finance our development, build resilient institutions and improve the well being of our people.","start":7892.91,"end":7910.03,"topics":[],"words":[{"text":"The","start":7892.91,"end":7893.31},{"text":"outflows","start":7894.11,"end":7895.07},{"text":"continue","start":7895.71,"end":7896.11},{"text":"to","start":7896.19,"end":7896.51},{"text":"deprive","start":7896.51,"end":7897.15},{"text":"developing","start":7897.23,"end":7897.83},{"text":"countries,","start":7897.83,"end":7898.19},{"text":"particularly","start":7898.43,"end":7899.07},{"text":"Africa,","start":7899.07,"end":7899.39},{"text":"of","start":7899.79,"end":7900.11},{"text":"critical","start":7900.11,"end":7900.55},{"text":"resources","start":7900.55,"end":7901.15},{"text":"that","start":7901.55,"end":7901.87},{"text":"we","start":7901.87,"end":7902.07},{"text":"need","start":7902.07,"end":7902.27},{"text":"to","start":7902.27,"end":7902.51},{"text":"finance","start":7902.51,"end":7902.99},{"text":"our","start":7902.99,"end":7903.31},{"text":"development,","start":7904.11,"end":7904.51},{"text":"build","start":7905.79,"end":7906.19},{"text":"resilient","start":7906.35,"end":7906.95},{"text":"institutions","start":7906.95,"end":7907.55},{"text":"and","start":7907.63,"end":7907.95},{"text":"improve","start":7907.95,"end":7908.27},{"text":"the","start":7908.67,"end":7908.99},{"text":"well","start":7908.99,"end":7909.23},{"text":"being","start":7909.23,"end":7909.43},{"text":"of","start":7909.43,"end":7909.59},{"text":"our","start":7909.59,"end":7909.75},{"text":"people.","start":7909.75,"end":7910.03}]}]},{"sentences":[{"text":"First, Nigeria.","start":7912.53,"end":7913.57,"topics":[],"words":[{"text":"First,","start":7912.53,"end":7912.77},{"text":"Nigeria.","start":7912.93,"end":7913.57}]},{"text":"Therefore, we strongly support robust international cooperation and the active engagement of all well meaning institutional bodies to halt this persistent bleeding of resources from the continent.","start":7913.57,"end":7927.17,"topics":[],"words":[{"text":"Therefore,","start":7913.57,"end":7914.29},{"text":"we","start":7914.61,"end":7914.93},{"text":"strongly","start":7914.93,"end":7915.41},{"text":"support","start":7915.41,"end":7915.73},{"text":"robust","start":7916.37,"end":7916.93},{"text":"international","start":7916.93,"end":7917.25},{"text":"cooperation","start":7917.41,"end":7918.13},{"text":"and","start":7918.85,"end":7919.13},{"text":"the","start":7919.13,"end":7919.33},{"text":"active","start":7919.33,"end":7919.77},{"text":"engagement","start":7919.77,"end":7920.37},{"text":"of","start":7920.37,"end":7920.65},{"text":"all","start":7920.65,"end":7921.01},{"text":"well","start":7921.01,"end":7921.33},{"text":"meaning","start":7921.33,"end":7921.77},{"text":"institutional","start":7921.77,"end":7922.41},{"text":"bodies","start":7922.41,"end":7922.85},{"text":"to","start":7923.01,"end":7923.29},{"text":"halt","start":7923.29,"end":7923.73},{"text":"this","start":7923.73,"end":7924.05},{"text":"persistent","start":7924.21,"end":7924.93},{"text":"bleeding","start":7924.93,"end":7925.45},{"text":"of","start":7925.45,"end":7925.61},{"text":"resources","start":7925.61,"end":7926.13},{"text":"from","start":7926.21,"end":7926.49},{"text":"the","start":7926.49,"end":7926.65},{"text":"continent.","start":7926.65,"end":7927.17}]},{"text":"In this regard, Nigeria will fully endorse and support the proposal that have been put forward by the African group.","start":7928.53,"end":7937.13,"topics":[],"words":[{"text":"In","start":7928.53,"end":7928.85},{"text":"this","start":7928.85,"end":7929.09},{"text":"regard,","start":7929.09,"end":7929.57},{"text":"Nigeria","start":7930.85,"end":7931.65},{"text":"will","start":7931.73,"end":7932.09},{"text":"fully","start":7932.09,"end":7932.61},{"text":"endorse","start":7932.77,"end":7933.57},{"text":"and","start":7933.65,"end":7934.01},{"text":"support","start":7934.01,"end":7934.33},{"text":"the","start":7934.33,"end":7934.57},{"text":"proposal","start":7934.57,"end":7935.05},{"text":"that","start":7935.05,"end":7935.21},{"text":"have","start":7935.21,"end":7935.37},{"text":"been","start":7935.37,"end":7935.53},{"text":"put","start":7935.53,"end":7935.69},{"text":"forward","start":7935.69,"end":7935.93},{"text":"by","start":7935.93,"end":7936.13},{"text":"the","start":7936.13,"end":7936.25},{"text":"African","start":7936.25,"end":7936.58},{"text":"group.","start":7936.89,"end":7937.13}]},{"text":"In particular, we support the inclusion of provisions that ensure effective international cooperation aimed at guaranteeing that the proceeds of financial flows are taxed in the jurisdiction where such flows originate.","start":7937.93,"end":7954.09,"topics":[],"words":[{"text":"In","start":7937.93,"end":7938.25},{"text":"particular,","start":7938.25,"end":7938.57},{"text":"we","start":7940.49,"end":7940.81},{"text":"support","start":7940.81,"end":7941.09},{"text":"the","start":7941.09,"end":7941.33},{"text":"inclusion","start":7941.33,"end":7941.81},{"text":"of","start":7941.81,"end":7942.01},{"text":"provisions","start":7942.01,"end":7942.73},{"text":"that","start":7942.81,"end":7943.21},{"text":"ensure","start":7943.21,"end":7943.61},{"text":"effective","start":7943.69,"end":7944.29},{"text":"international","start":7944.29,"end":7944.65},{"text":"cooperation","start":7944.81,"end":7945.53},{"text":"aimed","start":7946.09,"end":7946.53},{"text":"at","start":7946.53,"end":7946.77},{"text":"guaranteeing","start":7946.77,"end":7947.69},{"text":"that","start":7947.69,"end":7947.97},{"text":"the","start":7947.97,"end":7948.17},{"text":"proceeds","start":7948.17,"end":7948.69},{"text":"of","start":7948.69,"end":7948.93},{"text":"financial","start":7948.93,"end":7949.29},{"text":"flows","start":7949.37,"end":7950.01},{"text":"are","start":7950.17,"end":7950.53},{"text":"taxed","start":7950.53,"end":7951.01},{"text":"in","start":7951.01,"end":7951.17},{"text":"the","start":7951.17,"end":7951.33},{"text":"jurisdiction","start":7951.33,"end":7952.01},{"text":"where","start":7952.09,"end":7952.489},{"text":"such","start":7952.489,"end":7952.81},{"text":"flows","start":7952.81,"end":7953.41},{"text":"originate.","start":7953.41,"end":7954.09}]},{"text":"This principle is essential to restoring fairness, strengthening domestic resource mobilization and correcting structural imbalances that have historically disadvantaged developing countries.","start":7955.13,"end":7969.62,"topics":[],"words":[{"text":"This","start":7955.13,"end":7955.49},{"text":"principle","start":7955.49,"end":7956.01},{"text":"is","start":7956.01,"end":7956.33},{"text":"essential","start":7956.33,"end":7956.97},{"text":"to","start":7957.45,"end":7957.77},{"text":"restoring","start":7957.77,"end":7958.33},{"text":"fairness,","start":7958.33,"end":7958.89},{"text":"strengthening","start":7959.29,"end":7960.01},{"text":"domestic","start":7960.01,"end":7960.49},{"text":"resource","start":7960.49,"end":7960.97},{"text":"mobilization","start":7960.97,"end":7961.61},{"text":"and","start":7962.34,"end":7962.5},{"text":"correcting","start":7962.5,"end":7963.18},{"text":"structural","start":7963.18,"end":7963.86},{"text":"imbalances","start":7964.5,"end":7965.22},{"text":"that","start":7965.62,"end":7965.9},{"text":"have","start":7965.9,"end":7966.1},{"text":"historically","start":7966.1,"end":7966.66},{"text":"disadvantaged","start":7966.98,"end":7967.94},{"text":"developing","start":7968.58,"end":7969.26},{"text":"countries.","start":7969.26,"end":7969.62}]}]},{"sentences":[{"text":"Furthermore, Nigeria calls for the adoption of concrete measures to prevent any jurisdiction from serving as a safe haven for illicit financial flows.","start":7970.98,"end":7982.18,"topics":[],"words":[{"text":"Furthermore,","start":7970.98,"end":7971.86},{"text":"Nigeria","start":7972.42,"end":7972.98},{"text":"calls","start":7972.98,"end":7973.3},{"text":"for","start":7973.3,"end":7973.42},{"text":"the","start":7973.42,"end":7973.58},{"text":"adoption","start":7973.58,"end":7974.02},{"text":"of","start":7974.02,"end":7974.26},{"text":"concrete","start":7974.26,"end":7974.82},{"text":"measures","start":7974.82,"end":7975.3},{"text":"to","start":7975.62,"end":7975.94},{"text":"prevent","start":7975.94,"end":7976.3},{"text":"any","start":7976.3,"end":7976.62},{"text":"jurisdiction","start":7976.62,"end":7977.46},{"text":"from","start":7977.54,"end":7977.94},{"text":"serving","start":7978.26,"end":7978.78},{"text":"as","start":7978.78,"end":7979.02},{"text":"a","start":7979.02,"end":7979.18},{"text":"safe","start":7979.18,"end":7979.62},{"text":"haven","start":7979.78,"end":7980.46},{"text":"for","start":7980.46,"end":7980.74},{"text":"illicit","start":7980.74,"end":7981.26},{"text":"financial","start":7981.26,"end":7981.54},{"text":"flows.","start":7981.54,"end":7982.18}]},{"text":"This includes having enhanced transparency, stronger information sharing mechanisms and coordinated global standards that close loopholes exploited for tax evasion, aggressive tax avoidance and other harmful tax practices.","start":7982.74,"end":8001.4,"topics":[],"words":[{"text":"This","start":7982.74,"end":7983.14},{"text":"includes","start":7983.22,"end":7983.94},{"text":"having","start":7984.42,"end":7984.82},{"text":"enhanced","start":7984.9,"end":7985.42},{"text":"transparency,","start":7985.42,"end":7986.1},{"text":"stronger","start":7987.06,"end":7987.7},{"text":"information","start":7987.7,"end":7988.02},{"text":"sharing","start":7988.1,"end":7988.58},{"text":"mechanisms","start":7988.58,"end":7989.38},{"text":"and","start":7989.96,"end":7990.12},{"text":"coordinated","start":7990.12,"end":7990.88},{"text":"global","start":7990.88,"end":7991.24},{"text":"standards","start":7991.32,"end":7991.96},{"text":"that","start":7992.28,"end":7992.68},{"text":"close","start":7993.24,"end":7993.64},{"text":"loopholes","start":7993.64,"end":7994.44},{"text":"exploited","start":7994.44,"end":7995.08},{"text":"for","start":7995.16,"end":7995.56},{"text":"tax","start":7995.8,"end":7996.12},{"text":"evasion,","start":7996.12,"end":7996.84},{"text":"aggressive","start":7997.4,"end":7997.92},{"text":"tax","start":7997.92,"end":7998.16},{"text":"avoidance","start":7998.16,"end":7998.8},{"text":"and","start":7998.8,"end":7999.12},{"text":"other","start":7999.12,"end":7999.44},{"text":"harmful","start":7999.44,"end":7999.96},{"text":"tax","start":7999.96,"end":8000.36},{"text":"practices.","start":8000.84,"end":8001.4}]},{"text":"Thank you, delegates.","start":8001.72,"end":8002.84,"topics":[],"words":[{"text":"Thank","start":8001.72,"end":8002.08},{"text":"you,","start":8002.08,"end":8002.24},{"text":"delegates.","start":8002.24,"end":8002.84}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":93,"paragraphs":[{"sentences":[{"text":"Thank you, Nigeria.","start":8005.72,"end":8006.72,"topics":[],"words":[{"text":"Thank","start":8005.72,"end":8006.04},{"text":"you,","start":8006.04,"end":8006.24},{"text":"Nigeria.","start":8006.24,"end":8006.72}]},{"text":"We now have Stakeholder six.","start":8006.72,"end":8008.52,"topics":[],"words":[{"text":"We","start":8006.72,"end":8006.96},{"text":"now","start":8006.96,"end":8007.2},{"text":"have","start":8007.2,"end":8007.44},{"text":"Stakeholder","start":8007.44,"end":8008.16},{"text":"six.","start":8008.16,"end":8008.52}]},{"text":"That's Texas A and M University.","start":8009.16,"end":8011.48,"topics":[],"words":[{"text":"That's","start":8009.16,"end":8009.64},{"text":"Texas","start":8009.64,"end":8010.12},{"text":"A","start":8010.12,"end":8010.4},{"text":"and","start":8010.4,"end":8010.6},{"text":"M","start":8010.6,"end":8010.92},{"text":"University.","start":8011.08,"end":8011.48}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":94,"paragraphs":[{"sentences":[{"text":"Thank you and I'll keep it brief.","start":8012.92,"end":8014.44,"topics":[],"words":[{"text":"Thank","start":8012.92,"end":8013.24},{"text":"you","start":8013.24,"end":8013.44},{"text":"and","start":8013.44,"end":8013.64},{"text":"I'll","start":8013.64,"end":8013.8},{"text":"keep","start":8013.8,"end":8013.92},{"text":"it","start":8013.92,"end":8014.08},{"text":"brief.","start":8014.08,"end":8014.44}]},{"text":"We recommend Article VII within the comment within a commentary adopt a risk based ultimate beneficial ownership transparency.","start":8014.52,"end":8022.85,"topics":[],"words":[{"text":"We","start":8014.52,"end":8014.84},{"text":"recommend","start":8014.84,"end":8015.4},{"text":"Article","start":8015.4,"end":8015.8},{"text":"VII","start":8015.8,"end":8016.44},{"text":"within","start":8016.44,"end":8016.8},{"text":"the","start":8016.8,"end":8017.04},{"text":"comment","start":8017.04,"end":8017.32},{"text":"within","start":8017.4,"end":8017.72},{"text":"a","start":8017.72,"end":8017.92},{"text":"commentary","start":8017.92,"end":8018.52},{"text":"adopt","start":8019.17,"end":8019.53},{"text":"a","start":8019.53,"end":8019.69},{"text":"risk","start":8019.69,"end":8019.97},{"text":"based","start":8020.05,"end":8020.45},{"text":"ultimate","start":8020.45,"end":8020.97},{"text":"beneficial","start":8020.97,"end":8021.53},{"text":"ownership","start":8021.53,"end":8022.09},{"text":"transparency.","start":8022.09,"end":8022.85}]}]},{"sentences":[{"text":"But these measures should be applied to high risk sectors such as public procurement, extractive industries and real estate transactions, all of which should attract heightened scrutiny but avoid the heightened burden on low risk activities such as low value transactions.","start":8023.57,"end":8041.41,"topics":[],"words":[{"text":"But","start":8023.57,"end":8023.89},{"text":"these","start":8023.89,"end":8024.17},{"text":"measures","start":8024.17,"end":8024.65},{"text":"should","start":8024.65,"end":8024.89},{"text":"be","start":8024.89,"end":8025.05},{"text":"applied","start":8025.05,"end":8025.41},{"text":"to","start":8025.41,"end":8025.65},{"text":"high","start":8025.65,"end":8025.93},{"text":"risk","start":8025.93,"end":8026.29},{"text":"sectors","start":8026.37,"end":8027.09},{"text":"such","start":8027.09,"end":8027.29},{"text":"as","start":8027.29,"end":8027.49},{"text":"public","start":8027.49,"end":8027.81},{"text":"procurement,","start":8027.81,"end":8028.61},{"text":"extractive","start":8028.85,"end":8029.65},{"text":"industries","start":8029.65,"end":8030.21},{"text":"and","start":8030.29,"end":8030.61},{"text":"real","start":8030.61,"end":8030.85},{"text":"estate","start":8030.85,"end":8031.29},{"text":"transactions,","start":8031.29,"end":8032.13},{"text":"all","start":8032.45,"end":8032.77},{"text":"of","start":8032.77,"end":8032.97},{"text":"which","start":8032.97,"end":8033.21},{"text":"should","start":8033.21,"end":8033.49},{"text":"attract","start":8033.49,"end":8033.97},{"text":"heightened","start":8034.05,"end":8034.689},{"text":"scrutiny","start":8034.689,"end":8035.41},{"text":"but","start":8035.65,"end":8035.97},{"text":"avoid","start":8035.97,"end":8036.53},{"text":"the","start":8036.53,"end":8036.85},{"text":"heightened","start":8036.85,"end":8037.37},{"text":"burden","start":8037.37,"end":8037.81},{"text":"on","start":8037.81,"end":8038.05},{"text":"low","start":8038.05,"end":8038.29},{"text":"risk","start":8038.29,"end":8038.61},{"text":"activities","start":8038.61,"end":8039.25},{"text":"such","start":8039.25,"end":8039.53},{"text":"as","start":8039.53,"end":8039.73},{"text":"low","start":8039.73,"end":8040.05},{"text":"value","start":8040.05,"end":8040.45},{"text":"transactions.","start":8040.53,"end":8041.41}]},{"text":"We recommend facilitating Article VII quality cooperation by a secure United nations hosted platform where tax authorities can exchange anonymized profiles of aggressive tax schemes and their hallmarks, leveraging the experience of the European Union in this regard.","start":8041.81,"end":8059.5,"topics":[],"words":[{"text":"We","start":8041.81,"end":8042.09},{"text":"recommend","start":8042.09,"end":8042.61},{"text":"facilitating","start":8042.77,"end":8043.57},{"text":"Article","start":8043.57,"end":8043.93},{"text":"VII","start":8043.93,"end":8044.41},{"text":"quality","start":8044.41,"end":8044.67},{"text":"cooperation","start":8044.74,"end":8045.38},{"text":"by","start":8045.7,"end":8046.02},{"text":"a","start":8046.02,"end":8046.3},{"text":"secure","start":8046.3,"end":8046.98},{"text":"United","start":8046.98,"end":8047.38},{"text":"nations","start":8047.46,"end":8048.06},{"text":"hosted","start":8048.06,"end":8048.62},{"text":"platform","start":8048.62,"end":8049.1},{"text":"where","start":8049.1,"end":8049.38},{"text":"tax","start":8049.38,"end":8049.7},{"text":"authorities","start":8049.7,"end":8050.3},{"text":"can","start":8050.3,"end":8050.58},{"text":"exchange","start":8050.58,"end":8051.14},{"text":"anonymized","start":8051.54,"end":8052.38},{"text":"profiles","start":8052.38,"end":8053.1},{"text":"of","start":8053.1,"end":8053.3},{"text":"aggressive","start":8053.3,"end":8053.94},{"text":"tax","start":8053.94,"end":8054.26},{"text":"schemes","start":8054.34,"end":8054.82},{"text":"and","start":8054.98,"end":8055.3},{"text":"their","start":8055.3,"end":8055.54},{"text":"hallmarks,","start":8055.54,"end":8056.26},{"text":"leveraging","start":8056.5,"end":8057.18},{"text":"the","start":8057.18,"end":8057.34},{"text":"experience","start":8057.34,"end":8057.62},{"text":"of","start":8057.7,"end":8057.94},{"text":"the","start":8057.94,"end":8058.06},{"text":"European","start":8058.06,"end":8058.46},{"text":"Union","start":8058.46,"end":8058.78},{"text":"in","start":8058.78,"end":8058.94},{"text":"this","start":8058.94,"end":8059.1},{"text":"regard.","start":8059.1,"end":8059.5}]},{"text":"And finally, to bolster Article 7, we also suggest commentary, this time on capacity building and enforcement.","start":8059.5,"end":8068.02,"topics":[],"words":[{"text":"And","start":8059.5,"end":8059.78},{"text":"finally,","start":8059.78,"end":8060.34},{"text":"to","start":8060.579,"end":8060.859},{"text":"bolster","start":8060.859,"end":8061.34},{"text":"Article","start":8061.34,"end":8061.7},{"text":"7,","start":8061.78,"end":8062.18},{"text":"we","start":8062.5,"end":8062.9},{"text":"also","start":8062.9,"end":8063.3},{"text":"suggest","start":8063.3,"end":8063.7},{"text":"commentary,","start":8063.86,"end":8064.66},{"text":"this","start":8064.98,"end":8065.34},{"text":"time","start":8065.34,"end":8065.62},{"text":"on","start":8065.62,"end":8065.9},{"text":"capacity","start":8065.9,"end":8066.7},{"text":"building","start":8066.7,"end":8067.02},{"text":"and","start":8067.02,"end":8067.3},{"text":"enforcement.","start":8067.3,"end":8068.02}]},{"text":"Developed countries place pledging to assist developing countries in investigating and prosecuting tax crimes through skills transfer via secondments and joint investigative teams.","start":8068.42,"end":8081.47,"topics":[],"words":[{"text":"Developed","start":8068.42,"end":8069.22},{"text":"countries","start":8069.22,"end":8069.62},{"text":"place","start":8069.94,"end":8070.2},{"text":"pledging","start":8070.27,"end":8070.63},{"text":"to","start":8070.63,"end":8070.83},{"text":"assist","start":8070.83,"end":8071.15},{"text":"developing","start":8071.87,"end":8072.67},{"text":"countries","start":8072.67,"end":8073.07},{"text":"in","start":8073.23,"end":8073.55},{"text":"investigating","start":8073.55,"end":8074.31},{"text":"and","start":8074.31,"end":8074.59},{"text":"prosecuting","start":8074.59,"end":8075.35},{"text":"tax","start":8075.35,"end":8075.71},{"text":"crimes","start":8075.71,"end":8076.27},{"text":"through","start":8076.27,"end":8076.55},{"text":"skills","start":8076.55,"end":8077.15},{"text":"transfer","start":8077.15,"end":8077.79},{"text":"via","start":8078.11,"end":8078.51},{"text":"secondments","start":8078.51,"end":8079.31},{"text":"and","start":8079.39,"end":8079.71},{"text":"joint","start":8079.71,"end":8080.07},{"text":"investigative","start":8080.07,"end":8080.91},{"text":"teams.","start":8080.91,"end":8081.47}]},{"text":"Thank you very kindly.","start":8081.71,"end":8082.91,"topics":[],"words":[{"text":"Thank","start":8081.71,"end":8082.07},{"text":"you","start":8082.07,"end":8082.23},{"text":"very","start":8082.23,"end":8082.39},{"text":"kindly.","start":8082.39,"end":8082.91}]}]}],"speaker":{"name":null,"affiliation":"Texas A&M University","affiliation_full":"Texas A&M University","group":null,"function":null}},{"statement_number":95,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8085.47,"end":8086.19,"topics":[],"words":[{"text":"Thank","start":8085.47,"end":8085.87},{"text":"you.","start":8085.87,"end":8086.19}]},{"text":"And then we now have cyi.","start":8087.23,"end":8089.39,"topics":[],"words":[{"text":"And","start":8087.23,"end":8087.59},{"text":"then","start":8087.59,"end":8087.83},{"text":"we","start":8087.83,"end":8087.99},{"text":"now","start":8087.99,"end":8088.19},{"text":"have","start":8088.19,"end":8088.47},{"text":"cyi.","start":8088.47,"end":8089.39}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":96,"paragraphs":[{"sentences":[{"text":"Thank you Chair Distinguished Delguts and colleagues.","start":8091.79,"end":8094.47,"topics":[],"words":[{"text":"Thank","start":8091.79,"end":8092.15},{"text":"you","start":8092.15,"end":8092.31},{"text":"Chair","start":8092.31,"end":8092.59},{"text":"Distinguished","start":8092.67,"end":8093.43},{"text":"Delguts","start":8093.43,"end":8093.95},{"text":"and","start":8093.95,"end":8094.03},{"text":"colleagues.","start":8094.03,"end":8094.47}]},{"text":"My name is Alexa Dominique and I have the honor to speak speak on behalf of the Children, Youth International and the FFD constituency of the major group for children and youth.","start":8094.47,"end":8102.34,"topics":[],"words":[{"text":"My","start":8094.47,"end":8094.59},{"text":"name","start":8094.59,"end":8094.71},{"text":"is","start":8094.71,"end":8094.87},{"text":"Alexa","start":8094.87,"end":8095.31},{"text":"Dominique","start":8095.31,"end":8095.71},{"text":"and","start":8095.71,"end":8095.87},{"text":"I","start":8095.87,"end":8095.99},{"text":"have","start":8095.99,"end":8096.11},{"text":"the","start":8096.11,"end":8096.19},{"text":"honor","start":8096.19,"end":8096.47},{"text":"to","start":8096.47,"end":8096.59},{"text":"speak","start":8096.59,"end":8096.75},{"text":"speak","start":8096.9,"end":8097.06},{"text":"on","start":8097.06,"end":8097.14},{"text":"behalf","start":8097.14,"end":8097.42},{"text":"of","start":8097.42,"end":8097.54},{"text":"the","start":8097.54,"end":8097.7},{"text":"Children,","start":8097.7,"end":8098.02},{"text":"Youth","start":8098.02,"end":8098.42},{"text":"International","start":8098.42,"end":8098.74},{"text":"and","start":8099.3,"end":8099.54},{"text":"the","start":8099.54,"end":8099.66},{"text":"FFD","start":8099.66,"end":8100.18},{"text":"constituency","start":8100.18,"end":8100.74},{"text":"of","start":8100.74,"end":8100.82},{"text":"the","start":8100.82,"end":8100.94},{"text":"major","start":8100.94,"end":8101.14},{"text":"group","start":8101.14,"end":8101.34},{"text":"for","start":8101.34,"end":8101.5},{"text":"children","start":8101.5,"end":8101.74},{"text":"and","start":8101.74,"end":8101.98},{"text":"youth.","start":8101.98,"end":8102.34}]},{"text":"We strongly welcome the focus of Article 7 on the development and the implementation of measures to combat tax related illicit financial flows, including through effective tools for detection and prevention, mutual administrative assistance and the exchange of information for children and youth.","start":8102.42,"end":8117.7,"topics":[],"words":[{"text":"We","start":8102.42,"end":8102.74},{"text":"strongly","start":8102.74,"end":8103.22},{"text":"welcome","start":8103.22,"end":8103.58},{"text":"the","start":8103.58,"end":8103.74},{"text":"focus","start":8103.74,"end":8103.98},{"text":"of","start":8103.98,"end":8104.22},{"text":"Article","start":8104.22,"end":8104.5},{"text":"7","start":8104.5,"end":8104.9},{"text":"on","start":8104.9,"end":8105.14},{"text":"the","start":8105.14,"end":8105.26},{"text":"development","start":8105.26,"end":8105.54},{"text":"and","start":8105.54,"end":8105.82},{"text":"the","start":8105.82,"end":8105.98},{"text":"implementation","start":8105.98,"end":8106.62},{"text":"of","start":8106.62,"end":8106.9},{"text":"measures","start":8106.9,"end":8107.38},{"text":"to","start":8107.46,"end":8107.78},{"text":"combat","start":8107.78,"end":8108.22},{"text":"tax","start":8108.22,"end":8108.46},{"text":"related","start":8108.46,"end":8108.78},{"text":"illicit","start":8108.78,"end":8109.3},{"text":"financial","start":8109.3,"end":8109.62},{"text":"flows,","start":8109.62,"end":8110.26},{"text":"including","start":8110.34,"end":8110.74},{"text":"through","start":8110.82,"end":8111.18},{"text":"effective","start":8111.18,"end":8111.66},{"text":"tools","start":8111.66,"end":8111.98},{"text":"for","start":8111.98,"end":8112.18},{"text":"detection","start":8112.18,"end":8112.659},{"text":"and","start":8112.659,"end":8112.939},{"text":"prevention,","start":8112.939,"end":8113.42},{"text":"mutual","start":8113.42,"end":8113.82},{"text":"administrative","start":8113.82,"end":8114.38},{"text":"assistance","start":8114.38,"end":8114.9},{"text":"and","start":8115.14,"end":8115.42},{"text":"the","start":8115.42,"end":8115.58},{"text":"exchange","start":8115.58,"end":8115.9},{"text":"of","start":8115.9,"end":8116.1},{"text":"information","start":8116.1,"end":8116.42},{"text":"for","start":8116.5,"end":8116.82},{"text":"children","start":8116.82,"end":8117.1},{"text":"and","start":8117.1,"end":8117.34},{"text":"youth.","start":8117.34,"end":8117.7}]},{"text":"These measures are essential to safeguarding domestic resources, mobilization and and ensuring that public revenues are available to support long term investment in education, health, social protection and climate resilience.","start":8117.94,"end":8131.05,"topics":[],"words":[{"text":"These","start":8117.94,"end":8118.26},{"text":"measures","start":8118.26,"end":8118.74},{"text":"are","start":8118.74,"end":8118.94},{"text":"essential","start":8118.94,"end":8119.42},{"text":"to","start":8119.42,"end":8119.66},{"text":"safeguarding","start":8119.66,"end":8120.26},{"text":"domestic","start":8120.26,"end":8120.78},{"text":"resources,","start":8120.78,"end":8121.38},{"text":"mobilization","start":8121.62,"end":8122.34},{"text":"and","start":8122.42,"end":8122.58},{"text":"and","start":8122.73,"end":8122.89},{"text":"ensuring","start":8122.89,"end":8123.37},{"text":"that","start":8123.53,"end":8123.89},{"text":"public","start":8123.89,"end":8124.25},{"text":"revenues","start":8124.25,"end":8124.81},{"text":"are","start":8124.81,"end":8125.01},{"text":"available","start":8125.01,"end":8125.29},{"text":"to","start":8125.53,"end":8125.81},{"text":"support","start":8125.81,"end":8126.09},{"text":"long","start":8126.09,"end":8126.41},{"text":"term","start":8126.41,"end":8126.65},{"text":"investment","start":8126.65,"end":8126.97},{"text":"in","start":8127.13,"end":8127.53},{"text":"education,","start":8127.69,"end":8128.09},{"text":"health,","start":8128.25,"end":8128.65},{"text":"social","start":8128.65,"end":8129.01},{"text":"protection","start":8129.01,"end":8129.61},{"text":"and","start":8129.61,"end":8130.01},{"text":"climate","start":8130.01,"end":8130.41},{"text":"resilience.","start":8130.41,"end":8131.05}]},{"text":"Tax related illicit financial flows, tax avoidance and tax evasion continue to undermine effective taxation of income and profits, weaken public institutions and exacerbate inequality within and across countries.","start":8131.37,"end":8144.97,"topics":[],"words":[{"text":"Tax","start":8131.37,"end":8131.73},{"text":"related","start":8131.73,"end":8132.09},{"text":"illicit","start":8132.09,"end":8132.61},{"text":"financial","start":8132.61,"end":8132.89},{"text":"flows,","start":8132.89,"end":8133.53},{"text":"tax","start":8133.61,"end":8133.93},{"text":"avoidance","start":8133.93,"end":8134.49},{"text":"and","start":8134.49,"end":8134.77},{"text":"tax","start":8134.77,"end":8135.01},{"text":"evasion","start":8135.01,"end":8135.61},{"text":"continue","start":8135.61,"end":8135.89},{"text":"to","start":8135.89,"end":8136.09},{"text":"undermine","start":8136.09,"end":8136.65},{"text":"effective","start":8136.97,"end":8137.53},{"text":"taxation","start":8137.53,"end":8138.09},{"text":"of","start":8138.649,"end":8138.97},{"text":"income","start":8138.97,"end":8139.33},{"text":"and","start":8139.33,"end":8139.49},{"text":"profits,","start":8139.49,"end":8140.01},{"text":"weaken","start":8140.25,"end":8140.73},{"text":"public","start":8140.97,"end":8141.33},{"text":"institutions","start":8141.33,"end":8141.93},{"text":"and","start":8141.93,"end":8142.21},{"text":"exacerbate","start":8142.21,"end":8142.81},{"text":"inequality","start":8142.81,"end":8143.41},{"text":"within","start":8143.41,"end":8143.77},{"text":"and","start":8143.77,"end":8144.17},{"text":"across","start":8144.17,"end":8144.57},{"text":"countries.","start":8144.57,"end":8144.97}]}]},{"sentences":[{"text":"The impacts of these practices are disproportionately borne by younger generations worldwide.","start":8145.29,"end":8150.13,"topics":[],"words":[{"text":"The","start":8145.29,"end":8145.57},{"text":"impacts","start":8145.57,"end":8145.97},{"text":"of","start":8145.97,"end":8146.09},{"text":"these","start":8146.09,"end":8146.21},{"text":"practices","start":8146.21,"end":8146.69},{"text":"are","start":8146.69,"end":8146.93},{"text":"disproportionately","start":8146.93,"end":8147.73},{"text":"borne","start":8147.73,"end":8148.05},{"text":"by","start":8148.05,"end":8148.25},{"text":"younger","start":8148.25,"end":8148.57},{"text":"generations","start":8148.57,"end":8149.05},{"text":"worldwide.","start":8149.57,"end":8150.13}]},{"text":"Some countries face significant revenue losses that constrain government's ability to meet basic development needs and respond to social and environmental challenges.","start":8150.13,"end":8158.61,"topics":[],"words":[{"text":"Some","start":8150.13,"end":8150.33},{"text":"countries","start":8150.33,"end":8150.61},{"text":"face","start":8150.61,"end":8150.97},{"text":"significant","start":8150.97,"end":8151.33},{"text":"revenue","start":8151.41,"end":8151.89},{"text":"losses","start":8151.89,"end":8152.37},{"text":"that","start":8152.45,"end":8152.77},{"text":"constrain","start":8152.77,"end":8153.33},{"text":"government's","start":8153.33,"end":8153.89},{"text":"ability","start":8153.89,"end":8154.21},{"text":"to","start":8154.21,"end":8154.41},{"text":"meet","start":8154.41,"end":8154.61},{"text":"basic","start":8154.61,"end":8155.01},{"text":"development","start":8155.01,"end":8155.33},{"text":"needs","start":8155.73,"end":8156.05},{"text":"and","start":8156.05,"end":8156.37},{"text":"respond","start":8156.37,"end":8156.77},{"text":"to","start":8156.77,"end":8157.01},{"text":"social","start":8157.01,"end":8157.25},{"text":"and","start":8157.25,"end":8157.49},{"text":"environmental","start":8157.49,"end":8158.05},{"text":"challenges.","start":8158.05,"end":8158.61}]},{"text":"We emphasize that international cooperation under Article 7 must be inclusive, transparent and responsive to differing national capacities.","start":8158.77,"end":8166.45,"topics":[],"words":[{"text":"We","start":8158.77,"end":8159.05},{"text":"emphasize","start":8159.05,"end":8159.53},{"text":"that","start":8159.53,"end":8159.77},{"text":"international","start":8159.77,"end":8160.05},{"text":"cooperation","start":8160.29,"end":8161.01},{"text":"under","start":8161.01,"end":8161.37},{"text":"Article","start":8161.37,"end":8161.73},{"text":"7","start":8161.73,"end":8162.13},{"text":"must","start":8162.13,"end":8162.41},{"text":"be","start":8162.41,"end":8162.53},{"text":"inclusive,","start":8162.53,"end":8163.17},{"text":"transparent","start":8163.17,"end":8163.85},{"text":"and","start":8163.85,"end":8164.01},{"text":"responsive","start":8164.01,"end":8164.49},{"text":"to","start":8164.49,"end":8164.65},{"text":"differing","start":8164.65,"end":8165.13},{"text":"national","start":8165.13,"end":8165.489},{"text":"capacities.","start":8165.73,"end":8166.45}]},{"text":"Mutual administrative assistance and exchange of information should be accompanied by sustained technical assistance, capacity building and institutional strengthening to ensure that all States can effectively detect, prevent and address tax related illicit financial flows.","start":8166.85,"end":8181.56,"topics":[],"words":[{"text":"Mutual","start":8166.85,"end":8167.33},{"text":"administrative","start":8167.33,"end":8167.89},{"text":"assistance","start":8167.89,"end":8168.41},{"text":"and","start":8168.41,"end":8168.77},{"text":"exchange","start":8168.85,"end":8169.41},{"text":"of","start":8169.41,"end":8169.65},{"text":"information","start":8169.65,"end":8169.97},{"text":"should","start":8170.45,"end":8170.73},{"text":"be","start":8170.73,"end":8170.89},{"text":"accompanied","start":8170.89,"end":8171.45},{"text":"by","start":8171.45,"end":8171.65},{"text":"sustained","start":8171.65,"end":8172.09},{"text":"technical","start":8172.09,"end":8172.49},{"text":"assistance,","start":8172.49,"end":8173.01},{"text":"capacity","start":8173.01,"end":8173.57},{"text":"building","start":8173.57,"end":8173.89},{"text":"and","start":8174.05,"end":8174.45},{"text":"institutional","start":8174.92,"end":8175.36},{"text":"strengthening","start":8175.36,"end":8175.84},{"text":"to","start":8175.84,"end":8175.96},{"text":"ensure","start":8175.96,"end":8176.16},{"text":"that","start":8176.16,"end":8176.4},{"text":"all","start":8176.4,"end":8176.6},{"text":"States","start":8176.6,"end":8176.92},{"text":"can","start":8176.92,"end":8177.24},{"text":"effectively","start":8177.24,"end":8177.8},{"text":"detect,","start":8177.88,"end":8178.44},{"text":"prevent","start":8178.44,"end":8178.76},{"text":"and","start":8178.76,"end":8178.96},{"text":"address","start":8178.96,"end":8179.24},{"text":"tax","start":8179.24,"end":8179.6},{"text":"related","start":8179.6,"end":8179.96},{"text":"illicit","start":8180.04,"end":8180.68},{"text":"financial","start":8180.68,"end":8180.96},{"text":"flows.","start":8180.96,"end":8181.56}]},{"text":"Without such support, implementation risks deepen existing asymmetries in the global attack systems.","start":8181.96,"end":8188.16,"topics":[],"words":[{"text":"Without","start":8181.96,"end":8182.32},{"text":"such","start":8182.32,"end":8182.64},{"text":"support,","start":8182.64,"end":8183},{"text":"implementation","start":8183.24,"end":8184.04},{"text":"risks","start":8184.04,"end":8184.6},{"text":"deepen","start":8184.6,"end":8185.16},{"text":"existing","start":8185.48,"end":8186.08},{"text":"asymmetries","start":8186.08,"end":8186.8},{"text":"in","start":8186.8,"end":8186.92},{"text":"the","start":8186.92,"end":8187.04},{"text":"global","start":8187.04,"end":8187.24},{"text":"attack","start":8187.24,"end":8187.56},{"text":"systems.","start":8187.56,"end":8188.16}]}]},{"sentences":[{"text":"Finally, we underscore the importance of meaningful engagement with civil society, including youth led organizations, in the design, implementation and monitoring of these measures.","start":8188.16,"end":8197.32,"topics":[],"words":[{"text":"Finally,","start":8188.16,"end":8188.56},{"text":"we","start":8188.56,"end":8188.72},{"text":"underscore","start":8188.72,"end":8189.24},{"text":"the","start":8189.32,"end":8189.64},{"text":"importance","start":8189.64,"end":8190.08},{"text":"of","start":8190.08,"end":8190.24},{"text":"meaningful","start":8190.24,"end":8190.679},{"text":"engagement","start":8190.679,"end":8191.32},{"text":"with","start":8191.32,"end":8191.64},{"text":"civil","start":8191.64,"end":8192},{"text":"society,","start":8192,"end":8192.4},{"text":"including","start":8192.4,"end":8192.76},{"text":"youth","start":8192.76,"end":8193.12},{"text":"led","start":8193.12,"end":8193.32},{"text":"organizations,","start":8193.32,"end":8194.2},{"text":"in","start":8194.36,"end":8194.6},{"text":"the","start":8194.6,"end":8194.72},{"text":"design,","start":8194.72,"end":8195},{"text":"implementation","start":8195,"end":8195.72},{"text":"and","start":8195.72,"end":8195.92},{"text":"monitoring","start":8195.92,"end":8196.48},{"text":"of","start":8196.48,"end":8196.64},{"text":"these","start":8196.64,"end":8196.84},{"text":"measures.","start":8196.84,"end":8197.32}]},{"text":"Inclusive participation enhances accountability, builds public trust and strengthens the effectiveness of international tax cooperation.","start":8197.56,"end":8205.16,"topics":[],"words":[{"text":"Inclusive","start":8197.56,"end":8198.24},{"text":"participation","start":8198.24,"end":8198.92},{"text":"enhances","start":8199.08,"end":8199.6},{"text":"accountability,","start":8199.6,"end":8200.12},{"text":"builds","start":8200.6,"end":8200.88},{"text":"public","start":8200.88,"end":8201.16},{"text":"trust","start":8201.16,"end":8201.6},{"text":"and","start":8201.6,"end":8201.96},{"text":"strengthens","start":8202.04,"end":8202.68},{"text":"the","start":8202.68,"end":8202.88},{"text":"effectiveness","start":8202.88,"end":8203.36},{"text":"of","start":8203.36,"end":8203.56},{"text":"international","start":8203.56,"end":8203.88},{"text":"tax","start":8204.12,"end":8204.48},{"text":"cooperation.","start":8204.48,"end":8205.16}]},{"text":"In closing, we respectfully encourage Member States to ensure that Article VII yields concrete, cooperative and implementable outcomes that safeguard public resources, advance fair and effective taxation, and contribute to the protection of the rights and future prospects of children and youth.","start":8205.48,"end":8221.96,"topics":[],"words":[{"text":"In","start":8205.48,"end":8205.8},{"text":"closing,","start":8205.8,"end":8206.32},{"text":"we","start":8206.32,"end":8206.56},{"text":"respectfully","start":8206.56,"end":8207.28},{"text":"encourage","start":8207.28,"end":8207.76},{"text":"Member","start":8207.76,"end":8208.04},{"text":"States","start":8208.04,"end":8208.36},{"text":"to","start":8208.36,"end":8208.64},{"text":"ensure","start":8208.64,"end":8208.88},{"text":"that","start":8208.88,"end":8209.16},{"text":"Article","start":8209.16,"end":8209.44},{"text":"VII","start":8209.44,"end":8210.04},{"text":"yields","start":8210.04,"end":8210.56},{"text":"concrete,","start":8210.56,"end":8210.96},{"text":"cooperative","start":8210.96,"end":8211.56},{"text":"and","start":8211.56,"end":8211.76},{"text":"implementable","start":8211.76,"end":8212.44},{"text":"outcomes","start":8212.44,"end":8212.92},{"text":"that","start":8212.92,"end":8213.16},{"text":"safeguard","start":8213.16,"end":8213.68},{"text":"public","start":8213.68,"end":8213.92},{"text":"resources,","start":8213.92,"end":8214.52},{"text":"advance","start":8214.84,"end":8215.48},{"text":"fair","start":8215.64,"end":8215.96},{"text":"and","start":8215.96,"end":8216.16},{"text":"effective","start":8216.16,"end":8216.639},{"text":"taxation,","start":8216.639,"end":8217.16},{"text":"and","start":8217.4,"end":8217.8},{"text":"contribute","start":8217.88,"end":8218.4},{"text":"to","start":8218.4,"end":8218.52},{"text":"the","start":8218.52,"end":8218.64},{"text":"protection","start":8218.64,"end":8219.04},{"text":"of","start":8219.04,"end":8219.28},{"text":"the","start":8219.28,"end":8219.44},{"text":"rights","start":8219.44,"end":8219.68},{"text":"and","start":8219.68,"end":8219.92},{"text":"future","start":8219.92,"end":8220.2},{"text":"prospects","start":8220.2,"end":8220.92},{"text":"of","start":8220.92,"end":8221.16},{"text":"children","start":8221.16,"end":8221.44},{"text":"and","start":8221.44,"end":8221.68},{"text":"youth.","start":8221.68,"end":8221.96}]},{"text":"We thank you.","start":8221.96,"end":8222.68,"topics":[],"words":[{"text":"We","start":8221.96,"end":8222.16},{"text":"thank","start":8222.16,"end":8222.4},{"text":"you.","start":8222.4,"end":8222.68}]}]}],"speaker":{"name":"Alexa Dominique","affiliation":"Children, Youth International","affiliation_full":"Children, Youth International","group":null,"function":null}},{"statement_number":97,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8225.4,"end":8226.04,"topics":[],"words":[{"text":"Thank","start":8225.4,"end":8225.76},{"text":"you.","start":8225.76,"end":8226.04}]},{"text":"We now have Stakeholder two Latin dad.","start":8226.539,"end":8230.059,"topics":[],"words":[{"text":"We","start":8226.539,"end":8226.699},{"text":"now","start":8226.699,"end":8226.939},{"text":"have","start":8226.939,"end":8227.259},{"text":"Stakeholder","start":8227.659,"end":8228.339},{"text":"two","start":8228.339,"end":8228.699},{"text":"Latin","start":8228.939,"end":8229.539},{"text":"dad.","start":8229.539,"end":8230.059}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":98,"paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. Chairman.","start":8234.619,"end":8237.019,"topics":[],"words":[{"text":"Thank","start":8234.619,"end":8235.019},{"text":"you","start":8235.019,"end":8235.339},{"text":"very","start":8235.339,"end":8235.659},{"text":"much,","start":8235.659,"end":8235.979},{"text":"Mr.","start":8236.059,"end":8236.419},{"text":"Chairman.","start":8236.419,"end":8237.019}]},{"text":"I will speak in Spanish.","start":8238.299,"end":8240.139,"topics":[],"words":[{"text":"I","start":8238.299,"end":8238.579},{"text":"will","start":8238.579,"end":8238.819},{"text":"speak","start":8238.819,"end":8239.219},{"text":"in","start":8239.219,"end":8239.539},{"text":"Spanish.","start":8239.539,"end":8240.139}]},{"text":"I'm speaking on behalf of the Latin American Tax Justice Network.","start":8240.379,"end":8245.499,"topics":[],"words":[{"text":"I'm","start":8240.379,"end":8240.819},{"text":"speaking","start":8240.819,"end":8241.179},{"text":"on","start":8241.579,"end":8241.859},{"text":"behalf","start":8241.859,"end":8242.298},{"text":"of","start":8242.298,"end":8242.619},{"text":"the","start":8242.619,"end":8242.939},{"text":"Latin","start":8243.019,"end":8243.539},{"text":"American","start":8243.539,"end":8243.819},{"text":"Tax","start":8243.979,"end":8244.379},{"text":"Justice","start":8244.459,"end":8245.099},{"text":"Network.","start":8245.099,"end":8245.499}]},{"text":"The current tax architecture is not neutral.","start":8247.019,"end":8251.179,"topics":[],"words":[{"text":"The","start":8247.019,"end":8247.339},{"text":"current","start":8247.339,"end":8247.659},{"text":"tax","start":8247.739,"end":8248.139},{"text":"architecture","start":8248.379,"end":8249.339},{"text":"is","start":8249.339,"end":8249.699},{"text":"not","start":8249.699,"end":8250.059},{"text":"neutral.","start":8250.539,"end":8251.179}]},{"text":"It currently leaves about $500 billion at the mercy of illicit financial flows.","start":8252.55,"end":8262.31,"topics":[],"words":[{"text":"It","start":8252.55,"end":8252.75},{"text":"currently","start":8252.75,"end":8253.11},{"text":"leaves","start":8253.99,"end":8254.63},{"text":"about","start":8257.03,"end":8257.39},{"text":"$500","start":8257.39,"end":8257.95},{"text":"billion","start":8257.95,"end":8258.31},{"text":"at","start":8259.35,"end":8259.63},{"text":"the","start":8259.63,"end":8259.83},{"text":"mercy","start":8259.83,"end":8260.27},{"text":"of","start":8260.27,"end":8260.51},{"text":"illicit","start":8260.51,"end":8261.11},{"text":"financial","start":8261.11,"end":8261.43},{"text":"flows.","start":8261.59,"end":8262.31}]}]},{"sentences":[{"text":"This is a criminal matter.","start":8262.39,"end":8264.31,"topics":[],"words":[{"text":"This","start":8262.39,"end":8262.67},{"text":"is","start":8262.67,"end":8262.87},{"text":"a","start":8262.87,"end":8263.15},{"text":"criminal","start":8263.15,"end":8263.83},{"text":"matter.","start":8263.91,"end":8264.31}]},{"text":"And it means that many countries are not able to invest in their future and have resources available to grow their economies and to deal with the climate crisis that our countries have not caused.","start":8264.71,"end":8277.59,"topics":[],"words":[{"text":"And","start":8264.71,"end":8265.03},{"text":"it","start":8265.03,"end":8265.23},{"text":"means","start":8265.23,"end":8265.43},{"text":"that","start":8265.43,"end":8265.67},{"text":"many","start":8265.67,"end":8265.91},{"text":"countries","start":8265.91,"end":8266.23},{"text":"are","start":8266.23,"end":8266.51},{"text":"not","start":8266.51,"end":8266.67},{"text":"able","start":8266.67,"end":8266.87},{"text":"to","start":8266.87,"end":8267.07},{"text":"invest","start":8267.07,"end":8267.35},{"text":"in","start":8267.35,"end":8267.63},{"text":"their","start":8267.63,"end":8267.869},{"text":"future","start":8267.869,"end":8268.23},{"text":"and","start":8268.23,"end":8268.63},{"text":"have","start":8269.35,"end":8269.67},{"text":"resources","start":8269.67,"end":8270.19},{"text":"available","start":8270.19,"end":8270.55},{"text":"to","start":8270.87,"end":8271.27},{"text":"grow","start":8271.59,"end":8271.99},{"text":"their","start":8271.99,"end":8272.31},{"text":"economies","start":8272.31,"end":8272.83},{"text":"and","start":8272.83,"end":8273.15},{"text":"to","start":8273.15,"end":8273.39},{"text":"deal","start":8273.39,"end":8273.55},{"text":"with","start":8273.55,"end":8273.71},{"text":"the","start":8273.71,"end":8273.99},{"text":"climate","start":8274.31,"end":8274.75},{"text":"crisis","start":8274.75,"end":8275.27},{"text":"that","start":8275.27,"end":8275.59},{"text":"our","start":8275.99,"end":8276.27},{"text":"countries","start":8276.27,"end":8276.55},{"text":"have","start":8276.55,"end":8276.87},{"text":"not","start":8276.87,"end":8277.15},{"text":"caused.","start":8277.15,"end":8277.59}]},{"text":"This is the deliberate result of an opaque financial system that is deliberately designed.","start":8278.91,"end":8284.75,"topics":[],"words":[{"text":"This","start":8278.91,"end":8279.11},{"text":"is","start":8279.11,"end":8279.43},{"text":"the","start":8279.43,"end":8279.71},{"text":"deliberate","start":8279.71,"end":8280.39},{"text":"result","start":8280.39,"end":8280.75},{"text":"of","start":8280.83,"end":8281.11},{"text":"an","start":8281.11,"end":8281.39},{"text":"opaque","start":8281.39,"end":8282.11},{"text":"financial","start":8282.19,"end":8282.59},{"text":"system","start":8282.75,"end":8283.11},{"text":"that","start":8283.11,"end":8283.35},{"text":"is","start":8283.35,"end":8283.51},{"text":"deliberately","start":8283.51,"end":8284.07},{"text":"designed.","start":8284.07,"end":8284.75}]},{"text":"That way, people are able to hide their incomes and their profits.","start":8284.83,"end":8291.71,"topics":[],"words":[{"text":"That","start":8284.83,"end":8285.19},{"text":"way,","start":8285.19,"end":8285.55},{"text":"people","start":8286.67,"end":8287.03},{"text":"are","start":8287.03,"end":8287.35},{"text":"able","start":8287.35,"end":8287.71},{"text":"to","start":8288.27,"end":8288.67},{"text":"hide","start":8289.31,"end":8289.79},{"text":"their","start":8290.03,"end":8290.39},{"text":"incomes","start":8290.39,"end":8290.87},{"text":"and","start":8290.87,"end":8291.07},{"text":"their","start":8291.07,"end":8291.31},{"text":"profits.","start":8291.31,"end":8291.71}]},{"text":"And we're talking about villains here.","start":8291.71,"end":8293.79,"topics":[],"words":[{"text":"And","start":8291.71,"end":8291.91},{"text":"we're","start":8291.91,"end":8292.11},{"text":"talking","start":8292.11,"end":8292.31},{"text":"about","start":8292.31,"end":8292.59},{"text":"villains","start":8292.67,"end":8293.23},{"text":"here.","start":8293.39,"end":8293.79}]}]},{"sentences":[{"text":"We need to have the appropriate exchange of information, because today that exchange only goes one way.","start":8294.75,"end":8305.56,"topics":[],"words":[{"text":"We","start":8294.75,"end":8295.07},{"text":"need","start":8295.07,"end":8295.39},{"text":"to","start":8295.39,"end":8295.67},{"text":"have","start":8295.67,"end":8295.91},{"text":"the","start":8295.91,"end":8296.19},{"text":"appropriate","start":8296.19,"end":8296.83},{"text":"exchange","start":8296.83,"end":8297.63},{"text":"of","start":8297.87,"end":8298.27},{"text":"information,","start":8299.39,"end":8299.79},{"text":"because","start":8301.07,"end":8301.47},{"text":"today","start":8301.71,"end":8302.11},{"text":"that","start":8302.67,"end":8303.03},{"text":"exchange","start":8303.03,"end":8303.59},{"text":"only","start":8303.59,"end":8303.87},{"text":"goes","start":8303.87,"end":8304.27},{"text":"one","start":8304.76,"end":8305},{"text":"way.","start":8305.16,"end":8305.56}]}]},{"sentences":[{"text":"Financial institutions in the north are able to access full information, but those institutions operating in countries of the south, of the Global south, have a very different picture.","start":8309.64,"end":8323.64,"topics":[],"words":[{"text":"Financial","start":8309.64,"end":8310.04},{"text":"institutions","start":8311,"end":8311.72},{"text":"in","start":8311.88,"end":8312.16},{"text":"the","start":8312.16,"end":8312.44},{"text":"north","start":8312.44,"end":8312.84},{"text":"are","start":8313.4,"end":8313.72},{"text":"able","start":8313.72,"end":8314.04},{"text":"to","start":8314.04,"end":8314.44},{"text":"access","start":8314.92,"end":8315.32},{"text":"full","start":8315.32,"end":8315.64},{"text":"information,","start":8315.64,"end":8315.96},{"text":"but","start":8316.2,"end":8316.52},{"text":"those","start":8316.52,"end":8316.76},{"text":"institutions","start":8316.76,"end":8317.28},{"text":"operating","start":8317.28,"end":8317.72},{"text":"in","start":8317.72,"end":8317.92},{"text":"countries","start":8317.92,"end":8318.16},{"text":"of","start":8318.16,"end":8318.4},{"text":"the","start":8318.4,"end":8318.6},{"text":"south,","start":8318.6,"end":8318.88},{"text":"of","start":8318.88,"end":8319.12},{"text":"the","start":8319.12,"end":8319.24},{"text":"Global","start":8319.24,"end":8319.48},{"text":"south,","start":8319.56,"end":8319.96},{"text":"have","start":8320.599,"end":8321},{"text":"a","start":8321,"end":8321.32},{"text":"very","start":8321.32,"end":8321.6},{"text":"different","start":8321.6,"end":8321.96},{"text":"picture.","start":8323.08,"end":8323.64}]},{"text":"And it's very much more difficult for countries of the south to access information.","start":8324.28,"end":8329.72,"topics":[],"words":[{"text":"And","start":8324.28,"end":8324.56},{"text":"it's","start":8324.56,"end":8324.8},{"text":"very","start":8324.8,"end":8325.08},{"text":"much","start":8325.16,"end":8325.56},{"text":"more","start":8325.72,"end":8326},{"text":"difficult","start":8326,"end":8326.52},{"text":"for","start":8326.68,"end":8327},{"text":"countries","start":8327,"end":8327.28},{"text":"of","start":8327.28,"end":8327.52},{"text":"the","start":8327.52,"end":8327.68},{"text":"south","start":8327.68,"end":8327.96},{"text":"to","start":8327.96,"end":8328.36},{"text":"access","start":8328.52,"end":8328.92},{"text":"information.","start":8329.32,"end":8329.72}]},{"text":"And this is not by accident.","start":8330.51,"end":8331.87,"topics":[],"words":[{"text":"And","start":8330.51,"end":8330.63},{"text":"this","start":8330.63,"end":8330.79},{"text":"is","start":8330.79,"end":8330.95},{"text":"not","start":8330.95,"end":8331.11},{"text":"by","start":8331.11,"end":8331.31},{"text":"accident.","start":8331.31,"end":8331.87}]},{"text":"It is by design.","start":8331.95,"end":8333.31,"topics":[],"words":[{"text":"It","start":8331.95,"end":8332.23},{"text":"is","start":8332.23,"end":8332.51},{"text":"by","start":8332.51,"end":8332.91},{"text":"design.","start":8332.91,"end":8333.31}]},{"text":"It enables profits and incomes to be sheltered and to be kept in the richest countries.","start":8334.11,"end":8341.95,"topics":[],"words":[{"text":"It","start":8334.11,"end":8334.43},{"text":"enables","start":8334.43,"end":8335.15},{"text":"profits","start":8335.47,"end":8335.99},{"text":"and","start":8335.99,"end":8336.19},{"text":"incomes","start":8336.19,"end":8336.63},{"text":"to","start":8336.63,"end":8336.87},{"text":"be","start":8336.87,"end":8337.15},{"text":"sheltered","start":8337.15,"end":8337.95},{"text":"and","start":8338.03,"end":8338.43},{"text":"to","start":8338.59,"end":8338.87},{"text":"be","start":8338.87,"end":8339.11},{"text":"kept","start":8339.11,"end":8339.55},{"text":"in","start":8340.03,"end":8340.43},{"text":"the","start":8340.75,"end":8341.07},{"text":"richest","start":8341.07,"end":8341.59},{"text":"countries.","start":8341.59,"end":8341.95}]}]},{"sentences":[{"text":"And countries of the south are not able even to detect this wealth.","start":8342.75,"end":8346.509,"topics":[],"words":[{"text":"And","start":8342.75,"end":8343.11},{"text":"countries","start":8343.11,"end":8343.43},{"text":"of","start":8343.43,"end":8343.63},{"text":"the","start":8343.63,"end":8343.71},{"text":"south","start":8343.71,"end":8343.87},{"text":"are","start":8343.87,"end":8344.03},{"text":"not","start":8344.03,"end":8344.15},{"text":"able","start":8344.15,"end":8344.35},{"text":"even","start":8344.35,"end":8344.59},{"text":"to","start":8344.59,"end":8344.79},{"text":"detect","start":8344.79,"end":8345.31},{"text":"this","start":8345.31,"end":8345.71},{"text":"wealth.","start":8346.029,"end":8346.509}]},{"text":"That is why the system needs to change.","start":8347.31,"end":8350.19,"topics":[],"words":[{"text":"That","start":8347.31,"end":8347.59},{"text":"is","start":8347.59,"end":8347.87},{"text":"why","start":8347.87,"end":8348.27},{"text":"the","start":8348.35,"end":8348.67},{"text":"system","start":8348.67,"end":8348.99},{"text":"needs","start":8349.23,"end":8349.59},{"text":"to","start":8349.59,"end":8349.87},{"text":"change.","start":8349.87,"end":8350.19}]},{"text":"Transparency is the watchword.","start":8351.15,"end":8356.19,"topics":[],"words":[{"text":"Transparency","start":8351.15,"end":8352.03},{"text":"is","start":8353.79,"end":8354.19},{"text":"the","start":8355.15,"end":8355.43},{"text":"watchword.","start":8355.43,"end":8356.19}]},{"text":"We need to ensure that there is appropriate capacity for the exchange information to take place.","start":8356.859,"end":8362.939,"topics":[],"words":[{"text":"We","start":8356.859,"end":8356.979},{"text":"need","start":8356.979,"end":8357.139},{"text":"to","start":8357.139,"end":8357.299},{"text":"ensure","start":8357.299,"end":8357.539},{"text":"that","start":8357.539,"end":8357.779},{"text":"there","start":8357.779,"end":8357.939},{"text":"is","start":8357.939,"end":8358.139},{"text":"appropriate","start":8358.139,"end":8358.699},{"text":"capacity","start":8359.739,"end":8360.539},{"text":"for","start":8360.539,"end":8360.859},{"text":"the","start":8360.859,"end":8361.099},{"text":"exchange","start":8361.099,"end":8361.539},{"text":"information","start":8361.539,"end":8361.899},{"text":"to","start":8362.059,"end":8362.339},{"text":"take","start":8362.339,"end":8362.579},{"text":"place.","start":8362.579,"end":8362.939}]}]},{"sentences":[{"text":"Civil society therefore suggests that we have an automatic exchange of information that should be genuinely inclusive and should acknowledge asymmetries of power.","start":8365.099,"end":8375.979,"topics":[],"words":[{"text":"Civil","start":8365.099,"end":8365.539},{"text":"society","start":8365.539,"end":8366.059},{"text":"therefore","start":8366.059,"end":8366.579},{"text":"suggests","start":8366.579,"end":8367.499},{"text":"that","start":8367.499,"end":8367.819},{"text":"we","start":8367.819,"end":8368.019},{"text":"have","start":8368.019,"end":8368.179},{"text":"an","start":8368.179,"end":8368.379},{"text":"automatic","start":8368.379,"end":8369.059},{"text":"exchange","start":8369.059,"end":8369.659},{"text":"of","start":8369.659,"end":8369.979},{"text":"information","start":8369.979,"end":8370.299},{"text":"that","start":8370.459,"end":8370.779},{"text":"should","start":8370.779,"end":8370.979},{"text":"be","start":8370.979,"end":8371.179},{"text":"genuinely","start":8371.179,"end":8371.779},{"text":"inclusive","start":8371.779,"end":8372.339},{"text":"and","start":8372.339,"end":8372.618},{"text":"should","start":8372.618,"end":8372.859},{"text":"acknowledge","start":8372.859,"end":8373.499},{"text":"asymmetries","start":8373.899,"end":8374.859},{"text":"of","start":8375.099,"end":8375.499},{"text":"power.","start":8375.579,"end":8375.979}]},{"text":"And secondly, we need to establish a global asset registry so that assets cannot be hidden within a vast network of financial tools that no country can track alone.","start":8377.419,"end":8390.869,"topics":[],"words":[{"text":"And","start":8377.419,"end":8377.779},{"text":"secondly,","start":8377.779,"end":8378.459},{"text":"we","start":8378.459,"end":8378.699},{"text":"need","start":8378.699,"end":8378.899},{"text":"to","start":8378.899,"end":8379.059},{"text":"establish","start":8379.059,"end":8379.659},{"text":"a","start":8379.659,"end":8379.859},{"text":"global","start":8379.859,"end":8380.139},{"text":"asset","start":8380.379,"end":8381.019},{"text":"registry","start":8381.579,"end":8382.379},{"text":"so","start":8383.109,"end":8383.229},{"text":"that","start":8383.229,"end":8383.429},{"text":"assets","start":8383.429,"end":8383.869},{"text":"cannot","start":8383.869,"end":8384.389},{"text":"be","start":8384.389,"end":8384.669},{"text":"hidden","start":8384.669,"end":8385.109},{"text":"within","start":8385.109,"end":8385.429},{"text":"a","start":8385.429,"end":8385.709},{"text":"vast","start":8385.709,"end":8386.069},{"text":"network","start":8386.309,"end":8386.709},{"text":"of","start":8386.789,"end":8387.149},{"text":"financial","start":8387.149,"end":8387.509},{"text":"tools","start":8388.229,"end":8388.709},{"text":"that","start":8388.709,"end":8388.949},{"text":"no","start":8388.949,"end":8389.189},{"text":"country","start":8389.189,"end":8389.509},{"text":"can","start":8389.509,"end":8389.829},{"text":"track","start":8389.829,"end":8390.149},{"text":"alone.","start":8390.309,"end":8390.869}]},{"text":"And this kind of financial secrecy is the enemy of democracy.","start":8392.149,"end":8396.069,"topics":[],"words":[{"text":"And","start":8392.149,"end":8392.549},{"text":"this","start":8392.549,"end":8392.829},{"text":"kind","start":8392.829,"end":8392.989},{"text":"of","start":8392.989,"end":8393.149},{"text":"financial","start":8393.149,"end":8393.429},{"text":"secrecy","start":8393.429,"end":8394.109},{"text":"is","start":8394.109,"end":8394.269},{"text":"the","start":8394.269,"end":8394.509},{"text":"enemy","start":8394.509,"end":8395.069},{"text":"of","start":8395.069,"end":8395.389},{"text":"democracy.","start":8395.389,"end":8396.069}]},{"text":"We're not talking about an invasion of privacy.","start":8396.389,"end":8399.069,"topics":[],"words":[{"text":"We're","start":8396.389,"end":8396.709},{"text":"not","start":8396.709,"end":8396.829},{"text":"talking","start":8396.829,"end":8397.109},{"text":"about","start":8397.109,"end":8397.349},{"text":"an","start":8397.349,"end":8397.549},{"text":"invasion","start":8397.549,"end":8398.109},{"text":"of","start":8398.109,"end":8398.389},{"text":"privacy.","start":8398.468,"end":8399.069}]},{"text":"It is what states need.","start":8399.069,"end":8400.429,"topics":[],"words":[{"text":"It","start":8399.069,"end":8399.309},{"text":"is","start":8399.309,"end":8399.469},{"text":"what","start":8399.469,"end":8399.669},{"text":"states","start":8399.669,"end":8399.989},{"text":"need.","start":8400.069,"end":8400.429}]}]},{"sentences":[{"text":"The information states need to ensure that they can tax people fairly and build the societies that we want.","start":8400.429,"end":8406.949,"topics":[],"words":[{"text":"The","start":8400.429,"end":8400.669},{"text":"information","start":8400.669,"end":8400.949},{"text":"states","start":8401.109,"end":8401.509},{"text":"need","start":8401.509,"end":8401.909},{"text":"to","start":8401.909,"end":8402.189},{"text":"ensure","start":8402.189,"end":8402.389},{"text":"that","start":8402.389,"end":8402.589},{"text":"they","start":8402.589,"end":8402.789},{"text":"can","start":8402.789,"end":8402.989},{"text":"tax","start":8402.989,"end":8403.269},{"text":"people","start":8403.269,"end":8403.669},{"text":"fairly","start":8403.749,"end":8404.389},{"text":"and","start":8404.629,"end":8404.989},{"text":"build","start":8404.989,"end":8405.349},{"text":"the","start":8405.349,"end":8405.629},{"text":"societies","start":8405.629,"end":8406.109},{"text":"that","start":8406.109,"end":8406.349},{"text":"we","start":8406.349,"end":8406.589},{"text":"want.","start":8406.589,"end":8406.949}]}]},{"sentences":[{"text":"Illicit financial flows mean that we can't achieve any of our development goals.","start":8409.68,"end":8415.76,"topics":[],"words":[{"text":"Illicit","start":8409.68,"end":8410.12},{"text":"financial","start":8410.12,"end":8410.4},{"text":"flows","start":8410.72,"end":8411.52},{"text":"mean","start":8412.4,"end":8412.8},{"text":"that","start":8412.8,"end":8413.08},{"text":"we","start":8413.08,"end":8413.24},{"text":"can't","start":8413.24,"end":8413.48},{"text":"achieve","start":8413.48,"end":8413.84},{"text":"any","start":8413.84,"end":8414.08},{"text":"of","start":8414.08,"end":8414.28},{"text":"our","start":8414.28,"end":8414.48},{"text":"development","start":8414.48,"end":8414.8},{"text":"goals.","start":8415.28,"end":8415.76}]}]},{"sentences":[{"text":"We've been talking about these issues for a long time and yet nothing really has budged.","start":8419.84,"end":8427.76,"topics":[],"words":[{"text":"We've","start":8419.84,"end":8420.48},{"text":"been","start":8421.44,"end":8421.8},{"text":"talking","start":8421.8,"end":8422.16},{"text":"about","start":8422.16,"end":8422.4},{"text":"these","start":8422.4,"end":8422.64},{"text":"issues","start":8422.64,"end":8422.96},{"text":"for","start":8423.04,"end":8423.44},{"text":"a","start":8423.44,"end":8423.72},{"text":"long","start":8423.72,"end":8424},{"text":"time","start":8424.08,"end":8424.479},{"text":"and","start":8425.04,"end":8425.36},{"text":"yet","start":8425.36,"end":8425.68},{"text":"nothing","start":8426,"end":8426.56},{"text":"really","start":8426.64,"end":8426.96},{"text":"has","start":8426.96,"end":8427.24},{"text":"budged.","start":8427.24,"end":8427.76}]},{"text":"We need to have genuine action.","start":8427.76,"end":8430.32,"topics":[],"words":[{"text":"We","start":8427.76,"end":8428.04},{"text":"need","start":8428.04,"end":8428.24},{"text":"to","start":8428.24,"end":8428.44},{"text":"have","start":8428.44,"end":8428.72},{"text":"genuine","start":8429.2,"end":8429.92},{"text":"action.","start":8429.92,"end":8430.32}]},{"text":"Why do some countries want just to replicate a model that has already shown itself to be totally ineffective?","start":8431.76,"end":8437.45,"topics":[],"words":[{"text":"Why","start":8431.76,"end":8432.12},{"text":"do","start":8432.12,"end":8432.4},{"text":"some","start":8432.4,"end":8432.64},{"text":"countries","start":8432.64,"end":8432.96},{"text":"want","start":8433.04,"end":8433.36},{"text":"just","start":8433.36,"end":8433.6},{"text":"to","start":8433.6,"end":8433.8},{"text":"replicate","start":8433.8,"end":8434.36},{"text":"a","start":8434.36,"end":8434.52},{"text":"model","start":8434.52,"end":8434.8},{"text":"that","start":8434.8,"end":8434.92},{"text":"has","start":8434.92,"end":8435.08},{"text":"already","start":8435.08,"end":8435.28},{"text":"shown","start":8435.28,"end":8435.6},{"text":"itself","start":8435.6,"end":8435.8},{"text":"to","start":8435.8,"end":8435.92},{"text":"be","start":8435.92,"end":8436.02},{"text":"totally","start":8436.33,"end":8436.69},{"text":"ineffective?","start":8436.69,"end":8437.45}]},{"text":"This convention is our last opportunity to ensure that we have a fair system.","start":8438.57,"end":8444.73,"topics":[],"words":[{"text":"This","start":8438.57,"end":8438.97},{"text":"convention","start":8439.13,"end":8439.81},{"text":"is","start":8439.81,"end":8440.13},{"text":"our","start":8440.13,"end":8440.45},{"text":"last","start":8440.45,"end":8440.81},{"text":"opportunity","start":8441.05,"end":8441.81},{"text":"to","start":8441.81,"end":8442.05},{"text":"ensure","start":8442.05,"end":8442.29},{"text":"that","start":8442.29,"end":8442.53},{"text":"we","start":8442.53,"end":8442.69},{"text":"have","start":8442.69,"end":8442.89},{"text":"a","start":8442.89,"end":8443.21},{"text":"fair","start":8443.21,"end":8443.61},{"text":"system.","start":8444.33,"end":8444.73}]},{"text":"We're not here to ask for charity.","start":8444.73,"end":8446.89,"topics":[],"words":[{"text":"We're","start":8444.73,"end":8445.09},{"text":"not","start":8445.09,"end":8445.25},{"text":"here","start":8445.25,"end":8445.45},{"text":"to","start":8445.45,"end":8445.69},{"text":"ask","start":8445.69,"end":8446.01},{"text":"for","start":8446.01,"end":8446.33},{"text":"charity.","start":8446.33,"end":8446.89}]}]},{"sentences":[{"text":"We're not here holding out the begging bowl.","start":8447.37,"end":8449.61,"topics":[],"words":[{"text":"We're","start":8447.37,"end":8447.69},{"text":"not","start":8447.69,"end":8447.85},{"text":"here","start":8447.85,"end":8448.13},{"text":"holding","start":8448.13,"end":8448.49},{"text":"out","start":8448.49,"end":8448.69},{"text":"the","start":8448.69,"end":8448.85},{"text":"begging","start":8448.85,"end":8449.25},{"text":"bowl.","start":8449.25,"end":8449.61}]},{"text":"We're talking about the need for real equity and not to maintain the status quo.","start":8449.77,"end":8454.93,"topics":[],"words":[{"text":"We're","start":8449.77,"end":8450.17},{"text":"talking","start":8450.17,"end":8450.41},{"text":"about","start":8450.41,"end":8450.65},{"text":"the","start":8450.65,"end":8450.85},{"text":"need","start":8450.85,"end":8451.09},{"text":"for","start":8451.09,"end":8451.45},{"text":"real","start":8451.929,"end":8452.33},{"text":"equity","start":8452.33,"end":8452.97},{"text":"and","start":8453.05,"end":8453.33},{"text":"not","start":8453.33,"end":8453.53},{"text":"to","start":8453.53,"end":8453.73},{"text":"maintain","start":8453.73,"end":8454.01},{"text":"the","start":8454.01,"end":8454.21},{"text":"status","start":8454.21,"end":8454.57},{"text":"quo.","start":8454.57,"end":8454.93}]},{"text":"Thank you.","start":8454.93,"end":8455.45,"topics":[],"words":[{"text":"Thank","start":8454.93,"end":8455.21},{"text":"you.","start":8455.21,"end":8455.45}]}]}],"speaker":{"name":null,"affiliation":"Latin American Tax Justice Network","affiliation_full":"Latin American Tax Justice Network","group":null,"function":null}},{"statement_number":99,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8458.25,"end":8458.97,"topics":[],"words":[{"text":"Thank","start":8458.25,"end":8458.65},{"text":"you.","start":8458.65,"end":8458.97}]},{"text":"We now have Stikwda One Alliance CID thank you Mr. Chair, for giving me the floor.","start":8459.05,"end":8466.74,"topics":[],"words":[{"text":"We","start":8459.05,"end":8459.37},{"text":"now","start":8459.37,"end":8459.61},{"text":"have","start":8459.61,"end":8459.93},{"text":"Stikwda","start":8460.17,"end":8460.97},{"text":"One","start":8460.97,"end":8461.29},{"text":"Alliance","start":8461.94,"end":8462.5},{"text":"CID","start":8462.5,"end":8463.06},{"text":"thank","start":8464.5,"end":8464.82},{"text":"you","start":8464.82,"end":8464.94},{"text":"Mr.","start":8464.94,"end":8465.22},{"text":"Chair,","start":8465.22,"end":8465.5},{"text":"for","start":8465.5,"end":8465.74},{"text":"giving","start":8465.74,"end":8465.98},{"text":"me","start":8465.98,"end":8466.14},{"text":"the","start":8466.14,"end":8466.3},{"text":"floor.","start":8466.3,"end":8466.74}]},{"text":"Distinguished delegates, on the behalf of Alliance SUD and the Global alliance for Tax Justice, I'd like to speak today on the interconnection between tax related illicit financial flows, tax avoidance, tax evasion and sustainable development.","start":8467.14,"end":8481.14,"topics":[],"words":[{"text":"Distinguished","start":8467.14,"end":8467.9},{"text":"delegates,","start":8467.9,"end":8468.34},{"text":"on","start":8468.34,"end":8468.54},{"text":"the","start":8468.54,"end":8468.66},{"text":"behalf","start":8468.66,"end":8468.98},{"text":"of","start":8468.98,"end":8469.14},{"text":"Alliance","start":8469.14,"end":8469.74},{"text":"SUD","start":8469.74,"end":8469.98},{"text":"and","start":8469.98,"end":8470.14},{"text":"the","start":8470.14,"end":8470.26},{"text":"Global","start":8470.26,"end":8470.42},{"text":"alliance","start":8470.42,"end":8470.86},{"text":"for","start":8470.86,"end":8471.02},{"text":"Tax","start":8471.02,"end":8471.3},{"text":"Justice,","start":8471.3,"end":8471.9},{"text":"I'd","start":8471.9,"end":8472.26},{"text":"like","start":8472.26,"end":8472.38},{"text":"to","start":8472.38,"end":8472.54},{"text":"speak","start":8472.54,"end":8472.78},{"text":"today","start":8472.78,"end":8472.98},{"text":"on","start":8472.98,"end":8473.14},{"text":"the","start":8473.14,"end":8473.26},{"text":"interconnection","start":8473.26,"end":8474.14},{"text":"between","start":8474.14,"end":8474.5},{"text":"tax","start":8474.98,"end":8475.38},{"text":"related","start":8476.1,"end":8476.5},{"text":"illicit","start":8476.5,"end":8477.1},{"text":"financial","start":8477.1,"end":8477.38},{"text":"flows,","start":8477.619,"end":8478.14},{"text":"tax","start":8478.14,"end":8478.38},{"text":"avoidance,","start":8478.38,"end":8478.9},{"text":"tax","start":8478.9,"end":8479.14},{"text":"evasion","start":8479.14,"end":8479.82},{"text":"and","start":8479.82,"end":8480.14},{"text":"sustainable","start":8480.14,"end":8480.78},{"text":"development.","start":8480.78,"end":8481.14}]},{"text":"I do this with the perspective of an organization working on financing for development and tax justice based in Switzerland, the one country who can, according to a current report by the Boston Consulting Group, still call itself the biggest financial center for cross border wealth, closely followed by the Asian hubs Hong Kong and Singapore in the spillover ranking of the Sustainable Development Report 2025 delivered by the Sustainable Development Solutions Network SDSN, which measures the positive and negative effects domestic policies in a specific country can have on the progress of the Sustainable Development Goals in other countries.","start":8482.18,"end":8527.2,"topics":[],"words":[{"text":"I","start":8482.18,"end":8482.5},{"text":"do","start":8482.5,"end":8482.7},{"text":"this","start":8482.7,"end":8482.9},{"text":"with","start":8482.9,"end":8483.1},{"text":"the","start":8483.1,"end":8483.3},{"text":"perspective","start":8483.3,"end":8483.86},{"text":"of","start":8483.86,"end":8484.06},{"text":"an","start":8484.06,"end":8484.22},{"text":"organization","start":8484.22,"end":8484.82},{"text":"working","start":8484.9,"end":8485.26},{"text":"on","start":8485.26,"end":8485.62},{"text":"financing","start":8485.62,"end":8486.34},{"text":"for","start":8486.34,"end":8486.66},{"text":"development","start":8486.66,"end":8486.98},{"text":"and","start":8487.22,"end":8487.54},{"text":"tax","start":8487.54,"end":8487.86},{"text":"justice","start":8488.13,"end":8488.57},{"text":"based","start":8488.57,"end":8488.85},{"text":"in","start":8488.85,"end":8489.05},{"text":"Switzerland,","start":8489.05,"end":8489.73},{"text":"the","start":8490.21,"end":8490.53},{"text":"one","start":8490.53,"end":8490.85},{"text":"country","start":8490.85,"end":8491.21},{"text":"who","start":8491.21,"end":8491.49},{"text":"can,","start":8491.49,"end":8491.77},{"text":"according","start":8491.77,"end":8492.13},{"text":"to","start":8492.21,"end":8492.49},{"text":"a","start":8492.49,"end":8492.65},{"text":"current","start":8492.65,"end":8492.89},{"text":"report","start":8492.89,"end":8493.25},{"text":"by","start":8493.25,"end":8493.53},{"text":"the","start":8493.53,"end":8493.69},{"text":"Boston","start":8493.69,"end":8494.13},{"text":"Consulting","start":8494.13,"end":8494.73},{"text":"Group,","start":8494.73,"end":8495.09},{"text":"still","start":8495.49,"end":8495.89},{"text":"call","start":8495.89,"end":8496.25},{"text":"itself","start":8496.25,"end":8496.77},{"text":"the","start":8496.85,"end":8497.13},{"text":"biggest","start":8497.13,"end":8497.53},{"text":"financial","start":8497.53,"end":8497.89},{"text":"center","start":8498.05,"end":8498.53},{"text":"for","start":8498.53,"end":8498.77},{"text":"cross","start":8498.77,"end":8499.17},{"text":"border","start":8499.17,"end":8499.65},{"text":"wealth,","start":8500.13,"end":8500.61},{"text":"closely","start":8500.69,"end":8501.25},{"text":"followed","start":8501.25,"end":8501.77},{"text":"by","start":8501.77,"end":8501.93},{"text":"the","start":8501.93,"end":8502.09},{"text":"Asian","start":8502.09,"end":8502.49},{"text":"hubs","start":8502.49,"end":8502.81},{"text":"Hong","start":8502.81,"end":8503.09},{"text":"Kong","start":8503.09,"end":8503.37},{"text":"and","start":8503.37,"end":8503.73},{"text":"Singapore","start":8503.73,"end":8504.45},{"text":"in","start":8505.49,"end":8505.73},{"text":"the","start":8505.73,"end":8505.85},{"text":"spillover","start":8505.85,"end":8506.45},{"text":"ranking","start":8506.45,"end":8506.93},{"text":"of","start":8506.93,"end":8507.13},{"text":"the","start":8507.13,"end":8507.29},{"text":"Sustainable","start":8507.29,"end":8507.93},{"text":"Development","start":8507.93,"end":8508.29},{"text":"Report","start":8509.25,"end":8509.65},{"text":"2025","start":8509.81,"end":8510.93},{"text":"delivered","start":8511.25,"end":8511.93},{"text":"by","start":8511.93,"end":8512.21},{"text":"the","start":8512.21,"end":8512.45},{"text":"Sustainable","start":8512.45,"end":8513.01},{"text":"Development","start":8513.01,"end":8513.33},{"text":"Solutions","start":8513.49,"end":8514.05},{"text":"Network","start":8514.4,"end":8514.64},{"text":"SDSN,","start":8514.64,"end":8515.68},{"text":"which","start":8516.08,"end":8516.48},{"text":"measures","start":8516.48,"end":8517.04},{"text":"the","start":8517.04,"end":8517.36},{"text":"positive","start":8517.36,"end":8517.8},{"text":"and","start":8517.8,"end":8518.16},{"text":"negative","start":8518.24,"end":8518.76},{"text":"effects","start":8518.76,"end":8519.4},{"text":"domestic","start":8519.4,"end":8520},{"text":"policies","start":8520,"end":8520.52},{"text":"in","start":8520.52,"end":8520.76},{"text":"a","start":8520.76,"end":8520.92},{"text":"specific","start":8520.92,"end":8521.44},{"text":"country","start":8521.44,"end":8521.84},{"text":"can","start":8522.08,"end":8522.4},{"text":"have","start":8522.4,"end":8522.64},{"text":"on","start":8522.64,"end":8522.84},{"text":"the","start":8522.84,"end":8523.04},{"text":"progress","start":8523.04,"end":8523.56},{"text":"of","start":8523.56,"end":8523.88},{"text":"the","start":8523.88,"end":8524.24},{"text":"Sustainable","start":8524.48,"end":8525.16},{"text":"Development","start":8525.16,"end":8525.52},{"text":"Goals","start":8525.76,"end":8526.16},{"text":"in","start":8526.16,"end":8526.44},{"text":"other","start":8526.44,"end":8526.8},{"text":"countries.","start":8526.8,"end":8527.2}]}]},{"sentences":[{"text":"Singapore and Switzerland, together with Luxembourg and the Netherlands, are right at the bottom of this ranking due to their size as offshore financial centers and destinations for profit shifting of MNEs.","start":8527.84,"end":8541.33,"topics":[],"words":[{"text":"Singapore","start":8527.84,"end":8528.48},{"text":"and","start":8528.48,"end":8528.72},{"text":"Switzerland,","start":8528.72,"end":8529.28},{"text":"together","start":8529.36,"end":8529.72},{"text":"with","start":8529.72,"end":8530},{"text":"Luxembourg","start":8530,"end":8530.68},{"text":"and","start":8530.68,"end":8530.84},{"text":"the","start":8530.84,"end":8531},{"text":"Netherlands,","start":8531,"end":8531.68},{"text":"are","start":8532,"end":8532.32},{"text":"right","start":8532.32,"end":8532.64},{"text":"at","start":8532.64,"end":8532.88},{"text":"the","start":8532.88,"end":8533},{"text":"bottom","start":8533,"end":8533.32},{"text":"of","start":8533.32,"end":8533.48},{"text":"this","start":8533.48,"end":8533.72},{"text":"ranking","start":8533.72,"end":8534.24},{"text":"due","start":8534.24,"end":8534.48},{"text":"to","start":8534.48,"end":8534.72},{"text":"their","start":8534.72,"end":8535},{"text":"size","start":8535,"end":8535.44},{"text":"as","start":8535.52,"end":8535.84},{"text":"offshore","start":8535.84,"end":8536.4},{"text":"financial","start":8536.4,"end":8536.72},{"text":"centers","start":8536.96,"end":8537.48},{"text":"and","start":8537.48,"end":8537.8},{"text":"destinations","start":8537.8,"end":8538.88},{"text":"for","start":8539.12,"end":8539.48},{"text":"profit","start":8539.48,"end":8539.92},{"text":"shifting","start":8539.92,"end":8540.3},{"text":"of","start":8540.61,"end":8540.81},{"text":"MNEs.","start":8540.81,"end":8541.33}]},{"text":"As we already highlighted for several times in this Committee and as it also has been widely acknowledged by several of you distinguished delegates, forums such as the FATF, the OECD's Global Forum and Inclusive Framework, are unable to deliver on effective tax and finance policies which lead to the fulfillment of sustainable development and human rights obligations.","start":8542.21,"end":8569.08,"topics":[],"words":[{"text":"As","start":8542.21,"end":8542.49},{"text":"we","start":8542.49,"end":8542.69},{"text":"already","start":8542.69,"end":8543.01},{"text":"highlighted","start":8543.09,"end":8543.97},{"text":"for","start":8544.05,"end":8544.41},{"text":"several","start":8544.41,"end":8544.77},{"text":"times","start":8544.93,"end":8545.25},{"text":"in","start":8545.25,"end":8545.45},{"text":"this","start":8545.45,"end":8545.65},{"text":"Committee","start":8545.65,"end":8545.97},{"text":"and","start":8546.13,"end":8546.41},{"text":"as","start":8546.41,"end":8546.57},{"text":"it","start":8546.57,"end":8546.85},{"text":"also","start":8547.09,"end":8547.49},{"text":"has","start":8547.49,"end":8547.81},{"text":"been","start":8547.81,"end":8548.05},{"text":"widely","start":8548.05,"end":8548.49},{"text":"acknowledged","start":8548.49,"end":8549.17},{"text":"by","start":8549.33,"end":8549.69},{"text":"several","start":8549.69,"end":8550.01},{"text":"of","start":8550.01,"end":8550.29},{"text":"you","start":8550.29,"end":8550.53},{"text":"distinguished","start":8550.53,"end":8551.21},{"text":"delegates,","start":8551.21,"end":8551.73},{"text":"forums","start":8552.69,"end":8553.29},{"text":"such","start":8553.29,"end":8553.45},{"text":"as","start":8553.45,"end":8553.61},{"text":"the","start":8553.61,"end":8553.81},{"text":"FATF,","start":8553.81,"end":8554.65},{"text":"the","start":8554.65,"end":8554.97},{"text":"OECD's","start":8554.97,"end":8555.85},{"text":"Global","start":8555.85,"end":8556.13},{"text":"Forum","start":8556.13,"end":8556.609},{"text":"and","start":8556.609,"end":8556.89},{"text":"Inclusive","start":8556.89,"end":8557.49},{"text":"Framework,","start":8557.49,"end":8558.13},{"text":"are","start":8558.61,"end":8558.93},{"text":"unable","start":8558.93,"end":8559.45},{"text":"to","start":8559.45,"end":8559.73},{"text":"deliver","start":8559.73,"end":8560.05},{"text":"on","start":8560.13,"end":8560.45},{"text":"effective","start":8560.45,"end":8560.97},{"text":"tax","start":8560.97,"end":8561.29},{"text":"and","start":8561.29,"end":8561.57},{"text":"finance","start":8561.57,"end":8562.09},{"text":"policies","start":8562.09,"end":8562.69},{"text":"which","start":8562.69,"end":8563.01},{"text":"lead","start":8563.01,"end":8563.25},{"text":"to","start":8563.25,"end":8563.45},{"text":"the","start":8563.45,"end":8563.61},{"text":"fulfillment","start":8563.61,"end":8564.29},{"text":"of","start":8564.29,"end":8564.57},{"text":"sustainable","start":8564.57,"end":8565.17},{"text":"development","start":8565.17,"end":8565.49},{"text":"and","start":8565.81,"end":8566.21},{"text":"human","start":8566.21,"end":8566.57},{"text":"rights","start":8566.57,"end":8566.93},{"text":"obligations.","start":8568.36,"end":8569.08}]},{"text":"If we take the standards regarding combating IFFS developed over the last 10 years in the context of UN financing for development processes, these countries made scarcely any progress in their respective areas.","start":8569.96,"end":8591.16,"topics":[],"words":[{"text":"If","start":8569.96,"end":8570.24},{"text":"we","start":8570.24,"end":8570.44},{"text":"take","start":8570.44,"end":8570.72},{"text":"the","start":8570.72,"end":8571},{"text":"standards","start":8571,"end":8571.64},{"text":"regarding","start":8571.64,"end":8572.2},{"text":"combating","start":8572.92,"end":8573.56},{"text":"IFFS","start":8573.56,"end":8574.44},{"text":"developed","start":8574.44,"end":8575.08},{"text":"over","start":8575.08,"end":8575.36},{"text":"the","start":8575.36,"end":8575.52},{"text":"last","start":8575.52,"end":8575.76},{"text":"10","start":8575.76,"end":8576.04},{"text":"years","start":8576.04,"end":8576.36},{"text":"in","start":8576.36,"end":8576.64},{"text":"the","start":8576.64,"end":8576.8},{"text":"context","start":8576.8,"end":8577.24},{"text":"of","start":8577.24,"end":8577.48},{"text":"UN","start":8577.48,"end":8577.8},{"text":"financing","start":8577.8,"end":8578.4},{"text":"for","start":8578.4,"end":8578.6},{"text":"development","start":8578.6,"end":8578.92},{"text":"processes,","start":8579.16,"end":8579.96},{"text":"these","start":8583.32,"end":8583.68},{"text":"countries","start":8583.68,"end":8584.04},{"text":"made","start":8585.08,"end":8585.48},{"text":"scarcely","start":8586.2,"end":8586.92},{"text":"any","start":8586.92,"end":8587.24},{"text":"progress","start":8587.24,"end":8587.88},{"text":"in","start":8589.48,"end":8589.84},{"text":"their","start":8589.84,"end":8590.16},{"text":"respective","start":8590.16,"end":8590.8},{"text":"areas.","start":8590.8,"end":8591.16}]},{"text":"The main offshore financial centers have never acknowledged the gaps highlighted in the SDSN reports and stick to its opinion that under the term illicit financial flows, only illegal flows should be considered.","start":8591.4,"end":8606.25,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"The","start":8591.4,"end":8591.68},{"text":"main","start":8591.68,"end":8591.88},{"text":"offshore","start":8591.88,"end":8592.44},{"text":"financial","start":8592.44,"end":8592.76},{"text":"centers","start":8593,"end":8593.56},{"text":"have","start":8594.09,"end":8594.29},{"text":"never","start":8594.29,"end":8594.61},{"text":"acknowledged","start":8594.61,"end":8595.29},{"text":"the","start":8595.29,"end":8595.49},{"text":"gaps","start":8595.49,"end":8595.81},{"text":"highlighted","start":8595.81,"end":8596.45},{"text":"in","start":8596.45,"end":8596.57},{"text":"the","start":8596.57,"end":8596.73},{"text":"SDSN","start":8596.73,"end":8597.65},{"text":"reports","start":8597.65,"end":8598.01},{"text":"and","start":8598.57,"end":8598.93},{"text":"stick","start":8598.93,"end":8599.33},{"text":"to","start":8599.33,"end":8599.57},{"text":"its","start":8599.57,"end":8599.85},{"text":"opinion","start":8599.93,"end":8600.65},{"text":"that","start":8600.89,"end":8601.25},{"text":"under","start":8601.25,"end":8601.61},{"text":"the","start":8601.61,"end":8601.89},{"text":"term","start":8601.89,"end":8602.13},{"text":"illicit","start":8602.13,"end":8602.73},{"text":"financial","start":8602.73,"end":8603.05},{"text":"flows,","start":8603.13,"end":8603.77},{"text":"only","start":8603.77,"end":8604.09},{"text":"illegal","start":8604.09,"end":8604.73},{"text":"flows","start":8604.73,"end":8605.21},{"text":"should","start":8605.21,"end":8605.41},{"text":"be","start":8605.41,"end":8605.61},{"text":"considered.","start":8605.61,"end":8606.25}]},{"text":"This dismisses any attempt to fight profit shifting by multinational companies or problematic cross border offshore structures manufactured and managed by banks and other financial and non financial intermediaries in the hereby outlined.","start":8606.65,"end":8622.75,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"This","start":8606.65,"end":8606.97},{"text":"dismisses","start":8606.97,"end":8607.77},{"text":"any","start":8607.77,"end":8608.09},{"text":"attempt","start":8608.09,"end":8608.49},{"text":"to","start":8608.49,"end":8608.73},{"text":"fight","start":8608.73,"end":8608.97},{"text":"profit","start":8608.97,"end":8609.41},{"text":"shifting","start":8609.41,"end":8609.849},{"text":"by","start":8609.849,"end":8610.09},{"text":"multinational","start":8610.09,"end":8610.89},{"text":"companies","start":8610.89,"end":8611.21},{"text":"or","start":8611.37,"end":8611.69},{"text":"problematic","start":8611.69,"end":8612.29},{"text":"cross","start":8612.29,"end":8612.65},{"text":"border","start":8612.65,"end":8613.01},{"text":"offshore","start":8613.01,"end":8613.65},{"text":"structures","start":8613.65,"end":8614.33},{"text":"manufactured","start":8614.73,"end":8615.65},{"text":"and","start":8615.65,"end":8616.01},{"text":"managed","start":8616.01,"end":8616.57},{"text":"by","start":8616.57,"end":8616.81},{"text":"banks","start":8616.81,"end":8617.25},{"text":"and","start":8617.25,"end":8617.41},{"text":"other","start":8617.41,"end":8617.69},{"text":"financial","start":8617.69,"end":8618.09},{"text":"and","start":8618.09,"end":8618.41},{"text":"non","start":8618.41,"end":8618.65},{"text":"financial","start":8618.65,"end":8618.97},{"text":"intermediaries","start":8619.13,"end":8620.01},{"text":"in","start":8620.63,"end":8620.79},{"text":"the","start":8620.79,"end":8621.11},{"text":"hereby","start":8621.27,"end":8621.91},{"text":"outlined.","start":8621.91,"end":8622.75}]}]},{"sentences":[{"text":"Discussion Furthermore, as recent Swiss legislation for the implementation of a national Beneficial Ownership Registry in line with the ATF recommendations 24 and 25 and respective due diligence requirements demonstrates, standards defined by the FAFTF are strongly insufficient to tackle IFFs for the sake of enforcing sustainable development and human rights improvements or tackle negative finance related spillover effects.","start":8622.75,"end":8657.5,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"Discussion","start":8622.75,"end":8623.51},{"text":"Furthermore,","start":8624.07,"end":8624.87},{"text":"as","start":8624.95,"end":8625.35},{"text":"recent","start":8625.59,"end":8625.99},{"text":"Swiss","start":8625.99,"end":8626.55},{"text":"legislation","start":8627.11,"end":8627.79},{"text":"for","start":8627.79,"end":8628.07},{"text":"the","start":8628.07,"end":8628.27},{"text":"implementation","start":8628.27,"end":8628.87},{"text":"of","start":8628.87,"end":8629.11},{"text":"a","start":8629.11,"end":8629.31},{"text":"national","start":8629.31,"end":8629.59},{"text":"Beneficial","start":8629.59,"end":8630.31},{"text":"Ownership","start":8630.31,"end":8630.91},{"text":"Registry","start":8630.91,"end":8631.63},{"text":"in","start":8631.63,"end":8631.91},{"text":"line","start":8631.91,"end":8632.15},{"text":"with","start":8632.15,"end":8632.35},{"text":"the","start":8632.35,"end":8632.63},{"text":"ATF","start":8632.87,"end":8633.59},{"text":"recommendations","start":8633.59,"end":8634.47},{"text":"24","start":8635.03,"end":8635.75},{"text":"and","start":8635.75,"end":8636.069},{"text":"25","start":8636.069,"end":8636.87},{"text":"and","start":8637.19,"end":8637.59},{"text":"respective","start":8638.15,"end":8638.87},{"text":"due","start":8638.87,"end":8639.11},{"text":"diligence","start":8639.11,"end":8639.71},{"text":"requirements","start":8639.71,"end":8640.47},{"text":"demonstrates,","start":8640.47,"end":8641.59},{"text":"standards","start":8641.91,"end":8642.51},{"text":"defined","start":8642.51,"end":8642.95},{"text":"by","start":8642.95,"end":8643.15},{"text":"the","start":8643.15,"end":8643.31},{"text":"FAFTF","start":8643.31,"end":8644.23},{"text":"are","start":8644.23,"end":8644.55},{"text":"strongly","start":8644.55,"end":8645.07},{"text":"insufficient","start":8645.07,"end":8645.95},{"text":"to","start":8645.95,"end":8646.19},{"text":"tackle","start":8646.19,"end":8646.59},{"text":"IFFs","start":8646.59,"end":8647.43},{"text":"for","start":8647.9,"end":8648.06},{"text":"the","start":8648.06,"end":8648.26},{"text":"sake","start":8648.26,"end":8648.5},{"text":"of","start":8648.5,"end":8648.7},{"text":"enforcing","start":8648.7,"end":8649.42},{"text":"sustainable","start":8649.42,"end":8650.1},{"text":"development","start":8650.1,"end":8650.46},{"text":"and","start":8650.62,"end":8650.98},{"text":"human","start":8650.98,"end":8651.3},{"text":"rights","start":8651.3,"end":8651.66},{"text":"improvements","start":8651.74,"end":8652.54},{"text":"or","start":8652.94,"end":8653.34},{"text":"tackle","start":8653.34,"end":8653.94},{"text":"negative","start":8653.94,"end":8654.46},{"text":"finance","start":8655.18,"end":8655.74},{"text":"related","start":8655.74,"end":8656.06},{"text":"spillover","start":8656.14,"end":8656.86},{"text":"effects.","start":8656.86,"end":8657.5}]},{"text":"As we all know, this is also the case in respect to the OECD standards in regard to Information Exchange and BEPS.","start":8657.82,"end":8665.26,"topics":[],"words":[{"text":"As","start":8657.82,"end":8658.1},{"text":"we","start":8658.1,"end":8658.26},{"text":"all","start":8658.26,"end":8658.46},{"text":"know,","start":8658.46,"end":8658.7},{"text":"this","start":8658.7,"end":8658.94},{"text":"is","start":8658.94,"end":8659.26},{"text":"also","start":8659.9,"end":8660.26},{"text":"the","start":8660.26,"end":8660.5},{"text":"case","start":8660.5,"end":8660.7},{"text":"in","start":8660.7,"end":8660.9},{"text":"respect","start":8660.9,"end":8661.18},{"text":"to","start":8661.18,"end":8661.42},{"text":"the","start":8661.42,"end":8661.54},{"text":"OECD","start":8661.54,"end":8662.1},{"text":"standards","start":8662.1,"end":8662.54},{"text":"in","start":8662.54,"end":8662.78},{"text":"regard","start":8662.78,"end":8663.14},{"text":"to","start":8663.14,"end":8663.379},{"text":"Information","start":8663.379,"end":8663.74},{"text":"Exchange","start":8663.9,"end":8664.46},{"text":"and","start":8664.46,"end":8664.78},{"text":"BEPS.","start":8664.78,"end":8665.26}]},{"text":"Though the SwissBo Register is supposed to live up to FATF standards, it falls short of being as a useful instrument in the battle against IFFs as they are described by several international organizations such as, for example the imf.","start":8665.9,"end":8683.21,"topics":[],"words":[{"text":"Though","start":8665.9,"end":8666.22},{"text":"the","start":8666.22,"end":8666.42},{"text":"SwissBo","start":8666.42,"end":8667.1},{"text":"Register","start":8667.1,"end":8667.7},{"text":"is","start":8667.7,"end":8667.94},{"text":"supposed","start":8667.94,"end":8668.34},{"text":"to","start":8668.34,"end":8668.5},{"text":"live","start":8668.5,"end":8668.74},{"text":"up","start":8668.74,"end":8668.98},{"text":"to","start":8668.98,"end":8669.26},{"text":"FATF","start":8669.66,"end":8670.58},{"text":"standards,","start":8670.58,"end":8671.1},{"text":"it","start":8671.1,"end":8671.5},{"text":"falls","start":8671.5,"end":8671.94},{"text":"short","start":8671.94,"end":8672.22},{"text":"of","start":8672.22,"end":8672.54},{"text":"being","start":8672.54,"end":8672.78},{"text":"as","start":8672.78,"end":8673.1},{"text":"a","start":8673.29,"end":8673.41},{"text":"useful","start":8673.41,"end":8673.85},{"text":"instrument","start":8673.85,"end":8674.41},{"text":"in","start":8674.73,"end":8675.01},{"text":"the","start":8675.01,"end":8675.17},{"text":"battle","start":8675.17,"end":8675.49},{"text":"against","start":8675.49,"end":8675.77},{"text":"IFFs","start":8675.77,"end":8676.65},{"text":"as","start":8676.65,"end":8676.85},{"text":"they","start":8676.85,"end":8677.05},{"text":"are","start":8677.05,"end":8677.29},{"text":"described","start":8677.29,"end":8678.09},{"text":"by","start":8678.81,"end":8679.13},{"text":"several","start":8679.13,"end":8679.45},{"text":"international","start":8679.53,"end":8679.93},{"text":"organizations","start":8680.17,"end":8681.13},{"text":"such","start":8681.29,"end":8681.61},{"text":"as,","start":8681.61,"end":8681.81},{"text":"for","start":8681.81,"end":8681.97},{"text":"example","start":8681.97,"end":8682.37},{"text":"the","start":8682.37,"end":8682.57},{"text":"imf.","start":8682.57,"end":8683.21}]},{"text":"First of all, its access is extremely limited and not even includes all federal departments for whom the data in it could be useful not to speak about qualified stakeholders or the general public.","start":8683.69,"end":8696.73,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"First","start":8683.69,"end":8684.01},{"text":"of","start":8684.01,"end":8684.17},{"text":"all,","start":8684.17,"end":8684.37},{"text":"its","start":8684.37,"end":8684.73},{"text":"access","start":8684.81,"end":8685.21},{"text":"is","start":8685.37,"end":8685.73},{"text":"extremely","start":8685.73,"end":8686.41},{"text":"limited","start":8686.41,"end":8686.89},{"text":"and","start":8686.89,"end":8687.21},{"text":"not","start":8687.21,"end":8687.45},{"text":"even","start":8687.45,"end":8687.69},{"text":"includes","start":8687.69,"end":8688.25},{"text":"all","start":8688.25,"end":8688.49},{"text":"federal","start":8688.49,"end":8688.81},{"text":"departments","start":8688.89,"end":8689.77},{"text":"for","start":8689.77,"end":8689.97},{"text":"whom","start":8689.97,"end":8690.21},{"text":"the","start":8690.21,"end":8690.37},{"text":"data","start":8690.37,"end":8690.65},{"text":"in","start":8690.73,"end":8691.05},{"text":"it","start":8691.05,"end":8691.37},{"text":"could","start":8691.37,"end":8691.69},{"text":"be","start":8691.69,"end":8691.89},{"text":"useful","start":8691.89,"end":8692.41},{"text":"not","start":8692.89,"end":8693.21},{"text":"to","start":8693.21,"end":8693.41},{"text":"speak","start":8693.41,"end":8693.69},{"text":"about","start":8693.69,"end":8693.97},{"text":"qualified","start":8693.97,"end":8694.49},{"text":"stakeholders","start":8694.57,"end":8695.41},{"text":"or","start":8695.41,"end":8695.69},{"text":"the","start":8695.69,"end":8695.93},{"text":"general","start":8695.93,"end":8696.25},{"text":"public.","start":8696.33,"end":8696.73}]},{"text":"Secondly, and among other weaknesses, no measures have been taken to systematically control the quality of the submission data by financial intermediaries.","start":8697.37,"end":8707.09,"topics":[{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."}],"words":[{"text":"Secondly,","start":8697.37,"end":8698.17},{"text":"and","start":8698.17,"end":8698.53},{"text":"among","start":8698.53,"end":8698.89},{"text":"other","start":8698.89,"end":8699.21},{"text":"weaknesses,","start":8699.21,"end":8699.89},{"text":"no","start":8699.89,"end":8700.13},{"text":"measures","start":8700.13,"end":8700.49},{"text":"have","start":8700.49,"end":8700.73},{"text":"been","start":8700.73,"end":8700.93},{"text":"taken","start":8700.93,"end":8701.21},{"text":"to","start":8701.21,"end":8701.53},{"text":"systematically","start":8701.53,"end":8702.33},{"text":"control","start":8702.85,"end":8703.09},{"text":"the","start":8703.25,"end":8703.53},{"text":"quality","start":8703.53,"end":8703.97},{"text":"of","start":8703.97,"end":8704.17},{"text":"the","start":8704.17,"end":8704.33},{"text":"submission","start":8704.33,"end":8704.93},{"text":"data","start":8704.93,"end":8705.33},{"text":"by","start":8705.33,"end":8705.69},{"text":"financial","start":8705.69,"end":8706.05},{"text":"intermediaries.","start":8706.21,"end":8707.09}]}]},{"sentences":[{"text":"I guess my conclusions following from this are self evident.","start":8707.65,"end":8711.49,"topics":[],"words":[{"text":"I","start":8707.65,"end":8707.93},{"text":"guess","start":8707.93,"end":8708.17},{"text":"my","start":8708.17,"end":8708.37},{"text":"conclusions","start":8708.37,"end":8709.17},{"text":"following","start":8709.17,"end":8709.57},{"text":"from","start":8709.65,"end":8709.97},{"text":"this","start":8709.97,"end":8710.25},{"text":"are","start":8710.25,"end":8710.61},{"text":"self","start":8710.61,"end":8711.01},{"text":"evident.","start":8711.01,"end":8711.49}]},{"text":"These negotiations are the place to fill those gaps in our global common struggle against IFFs.","start":8711.89,"end":8719.25,"topics":[{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"These","start":8711.89,"end":8712.21},{"text":"negotiations","start":8712.21,"end":8713.01},{"text":"are","start":8713.09,"end":8713.37},{"text":"the","start":8713.37,"end":8713.57},{"text":"place","start":8713.57,"end":8713.89},{"text":"to","start":8713.89,"end":8714.21},{"text":"fill","start":8714.21,"end":8714.53},{"text":"those","start":8714.53,"end":8714.81},{"text":"gaps","start":8714.81,"end":8715.25},{"text":"in","start":8715.57,"end":8715.89},{"text":"our","start":8715.89,"end":8716.17},{"text":"global","start":8716.17,"end":8716.53},{"text":"common","start":8716.69,"end":8717.21},{"text":"struggle","start":8717.21,"end":8717.73},{"text":"against","start":8717.73,"end":8718.13},{"text":"IFFs.","start":8718.29,"end":8719.25}]},{"text":"In light of the fact that this is this session is the last one before the publication of a comprehensive draft text in July, as it is planned, the development of the respective language gets more urgent.","start":8719.49,"end":8733.15,"topics":[],"words":[{"text":"In","start":8719.49,"end":8719.77},{"text":"light","start":8719.77,"end":8720.01},{"text":"of","start":8720.01,"end":8720.25},{"text":"the","start":8720.25,"end":8720.41},{"text":"fact","start":8720.41,"end":8720.61},{"text":"that","start":8720.61,"end":8720.85},{"text":"this","start":8720.85,"end":8721.05},{"text":"is","start":8721.05,"end":8721.29},{"text":"this","start":8721.29,"end":8721.61},{"text":"session","start":8721.61,"end":8722.13},{"text":"is","start":8722.21,"end":8722.53},{"text":"the","start":8722.53,"end":8722.73},{"text":"last","start":8722.73,"end":8723.01},{"text":"one","start":8723.01,"end":8723.37},{"text":"before","start":8723.37,"end":8723.65},{"text":"the","start":8723.65,"end":8723.89},{"text":"publication","start":8723.89,"end":8724.45},{"text":"of","start":8724.45,"end":8724.69},{"text":"a","start":8724.69,"end":8724.89},{"text":"comprehensive","start":8724.89,"end":8725.49},{"text":"draft","start":8725.57,"end":8726.09},{"text":"text","start":8726.09,"end":8726.45},{"text":"in","start":8726.45,"end":8726.73},{"text":"July,","start":8726.73,"end":8727.01},{"text":"as","start":8727.65,"end":8727.93},{"text":"it","start":8727.93,"end":8728.09},{"text":"is","start":8728.09,"end":8728.33},{"text":"planned,","start":8728.33,"end":8728.85},{"text":"the","start":8729.39,"end":8729.51},{"text":"development","start":8729.51,"end":8729.79},{"text":"of","start":8729.95,"end":8730.23},{"text":"the","start":8730.23,"end":8730.43},{"text":"respective","start":8730.43,"end":8731.03},{"text":"language","start":8731.03,"end":8731.55},{"text":"gets","start":8731.63,"end":8732.19},{"text":"more","start":8732.19,"end":8732.55},{"text":"urgent.","start":8732.55,"end":8733.15}]},{"text":"In our opinion, Article 7 in the current form is failing short is falling short of defining grippy rules for effective forms of information exchange and transparency.","start":8733.79,"end":8745.389,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"In","start":8733.79,"end":8734.11},{"text":"our","start":8734.11,"end":8734.35},{"text":"opinion,","start":8734.35,"end":8734.91},{"text":"Article","start":8734.91,"end":8735.31},{"text":"7","start":8735.47,"end":8735.83},{"text":"in","start":8735.83,"end":8736.07},{"text":"the","start":8736.07,"end":8736.23},{"text":"current","start":8736.23,"end":8736.47},{"text":"form","start":8736.47,"end":8736.83},{"text":"is","start":8736.91,"end":8737.23},{"text":"failing","start":8737.23,"end":8737.63},{"text":"short","start":8737.63,"end":8737.95},{"text":"is","start":8738.51,"end":8738.83},{"text":"falling","start":8738.83,"end":8739.23},{"text":"short","start":8739.23,"end":8739.55},{"text":"of","start":8739.55,"end":8739.87},{"text":"defining","start":8739.87,"end":8740.39},{"text":"grippy","start":8740.39,"end":8740.95},{"text":"rules","start":8740.95,"end":8741.31},{"text":"for","start":8741.31,"end":8741.59},{"text":"effective","start":8741.59,"end":8742.23},{"text":"forms","start":8742.23,"end":8742.71},{"text":"of","start":8742.71,"end":8742.99},{"text":"information","start":8742.99,"end":8743.39},{"text":"exchange","start":8743.63,"end":8744.23},{"text":"and","start":8744.23,"end":8744.59},{"text":"transparency.","start":8744.59,"end":8745.389}]},{"text":"Thank you very much.","start":8745.71,"end":8746.67,"topics":[],"words":[{"text":"Thank","start":8745.71,"end":8746.07},{"text":"you","start":8746.07,"end":8746.23},{"text":"very","start":8746.23,"end":8746.39},{"text":"much.","start":8746.39,"end":8746.67}]}]},{"sentences":[{"text":"Sorry to be a bit long.","start":8746.75,"end":8748.03,"topics":[],"words":[{"text":"Sorry","start":8746.75,"end":8747.15},{"text":"to","start":8747.15,"end":8747.31},{"text":"be","start":8747.31,"end":8747.43},{"text":"a","start":8747.43,"end":8747.55},{"text":"bit","start":8747.55,"end":8747.71},{"text":"long.","start":8747.71,"end":8748.03}]}]}],"speaker":{"name":null,"affiliation":"Alliance Sud / Global Alliance for Tax Justice","affiliation_full":"Alliance Sud / Global Alliance for Tax Justice","group":null,"function":null}},{"statement_number":100,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8750.19,"end":8750.83,"topics":[],"words":[{"text":"Thank","start":8750.19,"end":8750.55},{"text":"you.","start":8750.55,"end":8750.83}]}]},{"sentences":[{"text":"Alian Siddhartha.","start":8752.91,"end":8754.53,"topics":[],"words":[{"text":"Alian","start":8752.91,"end":8753.43},{"text":"Siddhartha.","start":8753.43,"end":8754.53}]}]},{"sentences":[{"text":"Okay, I think we finished with the submissions.","start":8759.96,"end":8763.32,"topics":[],"words":[{"text":"Okay,","start":8759.96,"end":8760.52},{"text":"I","start":8760.52,"end":8760.8},{"text":"think","start":8760.8,"end":8761},{"text":"we","start":8761,"end":8761.28},{"text":"finished","start":8761.28,"end":8761.76},{"text":"with","start":8761.76,"end":8761.96},{"text":"the","start":8761.96,"end":8762.28},{"text":"submissions.","start":8762.36,"end":8763.32}]}]},{"sentences":[{"text":"Yep. So one minute.","start":8767,"end":8773.48,"topics":[],"words":[{"text":"Yep.","start":8767,"end":8767.56},{"text":"So","start":8769.32,"end":8769.72},{"text":"one","start":8772.84,"end":8773.16},{"text":"minute.","start":8773.16,"end":8773.48}]}]},{"sentences":[{"text":"Is there a request over there?","start":8794.69,"end":8796.13,"topics":[],"words":[{"text":"Is","start":8794.69,"end":8794.81},{"text":"there","start":8794.81,"end":8794.97},{"text":"a","start":8794.97,"end":8795.13},{"text":"request","start":8795.13,"end":8795.57},{"text":"over","start":8795.57,"end":8795.81},{"text":"there?","start":8795.81,"end":8796.13}]},{"text":"Global alliance for Tax justice.","start":8796.29,"end":8798.05,"topics":[],"words":[{"text":"Global","start":8796.29,"end":8796.65},{"text":"alliance","start":8796.65,"end":8797.05},{"text":"for","start":8797.05,"end":8797.21},{"text":"Tax","start":8797.21,"end":8797.45},{"text":"justice.","start":8797.45,"end":8798.05}]},{"text":"Okay.","start":8798.45,"end":8799.09,"topics":[],"words":[{"text":"Okay.","start":8798.45,"end":8799.09}]},{"text":"Right.","start":8799.81,"end":8800.17,"topics":[],"words":[{"text":"Right.","start":8799.81,"end":8800.17}]},{"text":"Stakeholder 4K.","start":8800.17,"end":8801.41,"topics":[],"words":[{"text":"Stakeholder","start":8800.17,"end":8800.85},{"text":"4K.","start":8800.85,"end":8801.41}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":101,"paragraphs":[{"sentences":[{"text":"So Global Stakeholder 4, please go ahead.","start":8801.89,"end":8804.53,"topics":[],"words":[{"text":"So","start":8801.89,"end":8802.21},{"text":"Global","start":8802.21,"end":8802.53},{"text":"Stakeholder","start":8802.93,"end":8803.57},{"text":"4,","start":8803.57,"end":8803.81},{"text":"please","start":8803.81,"end":8804.09},{"text":"go","start":8804.09,"end":8804.29},{"text":"ahead.","start":8804.29,"end":8804.53}]},{"text":"Thank you.","start":8805.25,"end":8805.705,"topics":[],"words":[{"text":"Thank","start":8805.25,"end":8805.57},{"text":"you.","start":8805.57,"end":8805.705}]},{"text":"Thank you.","start":8805.705,"end":8805.98,"topics":[],"words":[{"text":"Thank","start":8805.705,"end":8805.82},{"text":"you.","start":8805.82,"end":8805.98}]},{"text":"Chair, I speak on behalf of the Global alliance for Tax justice and the African CSOs on the UN tax convention.","start":8805.98,"end":8813.14,"topics":[],"words":[{"text":"Chair,","start":8805.98,"end":8806.26},{"text":"I","start":8806.74,"end":8807.06},{"text":"speak","start":8807.06,"end":8807.34},{"text":"on","start":8807.34,"end":8807.5},{"text":"behalf","start":8807.5,"end":8807.82},{"text":"of","start":8807.82,"end":8807.98},{"text":"the","start":8807.98,"end":8808.14},{"text":"Global","start":8808.14,"end":8808.38},{"text":"alliance","start":8808.38,"end":8808.82},{"text":"for","start":8808.82,"end":8809.02},{"text":"Tax","start":8809.02,"end":8809.26},{"text":"justice","start":8809.26,"end":8809.78},{"text":"and","start":8810.18,"end":8810.46},{"text":"the","start":8810.46,"end":8810.62},{"text":"African","start":8810.62,"end":8811.1},{"text":"CSOs","start":8811.1,"end":8811.7},{"text":"on","start":8811.7,"end":8811.82},{"text":"the","start":8811.82,"end":8811.94},{"text":"UN","start":8811.94,"end":8812.14},{"text":"tax","start":8812.14,"end":8812.46},{"text":"convention.","start":8812.46,"end":8813.14}]},{"text":"Distinguished Delegates Tax related illicit financial flows continue to undermine domestic resource mobilization and deprive countries, particularly in the global south, of revenues needed to realize crucial public services, including health and education.","start":8813.86,"end":8831.79,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"Distinguished","start":8813.86,"end":8814.58},{"text":"Delegates","start":8814.58,"end":8815.22},{"text":"Tax","start":8815.78,"end":8816.18},{"text":"related","start":8816.18,"end":8816.58},{"text":"illicit","start":8816.66,"end":8817.22},{"text":"financial","start":8817.22,"end":8817.54},{"text":"flows","start":8817.54,"end":8818.18},{"text":"continue","start":8818.42,"end":8818.82},{"text":"to","start":8818.82,"end":8819.1},{"text":"undermine","start":8819.1,"end":8819.62},{"text":"domestic","start":8819.62,"end":8820.18},{"text":"resource","start":8820.18,"end":8820.62},{"text":"mobilization","start":8820.62,"end":8821.3},{"text":"and","start":8821.779,"end":8822.18},{"text":"deprive","start":8822.18,"end":8822.82},{"text":"countries,","start":8822.82,"end":8823.22},{"text":"particularly","start":8823.7,"end":8824.38},{"text":"in","start":8824.38,"end":8824.5},{"text":"the","start":8824.5,"end":8824.62},{"text":"global","start":8824.62,"end":8824.9},{"text":"south,","start":8824.9,"end":8825.3},{"text":"of","start":8825.7,"end":8826.02},{"text":"revenues","start":8826.02,"end":8826.58},{"text":"needed","start":8826.58,"end":8827.14},{"text":"to","start":8827.3,"end":8827.62},{"text":"realize","start":8827.62,"end":8828.18},{"text":"crucial","start":8828.18,"end":8828.7},{"text":"public","start":8828.7,"end":8829.06},{"text":"services,","start":8829.06,"end":8829.46},{"text":"including","start":8830.02,"end":8830.42},{"text":"health","start":8830.58,"end":8830.98},{"text":"and","start":8830.98,"end":8831.24},{"text":"education.","start":8831.55,"end":8831.79}]}]},{"sentences":[{"text":"One of the most effective tools for identifying and addressing these flows is public country by country reporting.","start":8832.67,"end":8839.95,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"One","start":8832.67,"end":8832.95},{"text":"of","start":8832.95,"end":8833.11},{"text":"the","start":8833.11,"end":8833.31},{"text":"most","start":8833.31,"end":8833.59},{"text":"effective","start":8833.59,"end":8834.15},{"text":"tools","start":8834.15,"end":8834.75},{"text":"for","start":8834.91,"end":8835.23},{"text":"identifying","start":8835.23,"end":8835.95},{"text":"and","start":8835.95,"end":8836.19},{"text":"addressing","start":8836.19,"end":8836.63},{"text":"these","start":8836.63,"end":8836.87},{"text":"flows","start":8836.87,"end":8837.47},{"text":"is","start":8837.55,"end":8837.87},{"text":"public","start":8837.87,"end":8838.19},{"text":"country","start":8838.35,"end":8838.67},{"text":"by","start":8838.67,"end":8838.91},{"text":"country","start":8838.91,"end":8839.23},{"text":"reporting.","start":8839.31,"end":8839.95}]},{"text":"By revealing where multinational enterprises conduct economic activity and where they declare profits and pay taxes, public country by country reporting exposes the misalignments that enable profit shifting and base erosion.","start":8840.51,"end":8855.63,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"By","start":8840.51,"end":8840.79},{"text":"revealing","start":8840.79,"end":8841.27},{"text":"where","start":8841.27,"end":8841.47},{"text":"multinational","start":8841.47,"end":8842.27},{"text":"enterprises","start":8842.27,"end":8842.91},{"text":"conduct","start":8843.31,"end":8843.83},{"text":"economic","start":8843.83,"end":8844.19},{"text":"activity","start":8844.27,"end":8844.99},{"text":"and","start":8845.47,"end":8845.79},{"text":"where","start":8845.79,"end":8846.03},{"text":"they","start":8846.03,"end":8846.23},{"text":"declare","start":8846.23,"end":8846.67},{"text":"profits","start":8846.67,"end":8847.07},{"text":"and","start":8847.07,"end":8847.31},{"text":"pay","start":8847.31,"end":8847.549},{"text":"taxes,","start":8847.549,"end":8848.11},{"text":"public","start":8848.43,"end":8848.83},{"text":"country","start":8848.83,"end":8849.19},{"text":"by","start":8849.19,"end":8849.47},{"text":"country","start":8849.47,"end":8849.75},{"text":"reporting","start":8849.75,"end":8850.43},{"text":"exposes","start":8850.67,"end":8851.35},{"text":"the","start":8851.35,"end":8851.51},{"text":"misalignments","start":8851.51,"end":8852.35},{"text":"that","start":8852.43,"end":8852.75},{"text":"enable","start":8852.75,"end":8853.19},{"text":"profit","start":8853.19,"end":8853.67},{"text":"shifting","start":8853.67,"end":8854.23},{"text":"and","start":8854.23,"end":8854.55},{"text":"base","start":8854.55,"end":8854.95},{"text":"erosion.","start":8854.95,"end":8855.63}]},{"text":"Yet, under the current international tax architecture, effective public country by country reporting does not exist.","start":8856.11,"end":8863.96,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"Yet,","start":8856.11,"end":8856.51},{"text":"under","start":8857.32,"end":8857.48},{"text":"the","start":8857.48,"end":8857.68},{"text":"current","start":8857.68,"end":8857.96},{"text":"international","start":8857.96,"end":8858.36},{"text":"tax","start":8858.6,"end":8858.96},{"text":"architecture,","start":8858.96,"end":8859.8},{"text":"effective","start":8860.12,"end":8860.8},{"text":"public","start":8860.8,"end":8861.12},{"text":"country","start":8861.12,"end":8861.4},{"text":"by","start":8861.4,"end":8861.64},{"text":"country","start":8861.64,"end":8861.96},{"text":"reporting","start":8861.96,"end":8862.68},{"text":"does","start":8862.92,"end":8863.2},{"text":"not","start":8863.2,"end":8863.4},{"text":"exist.","start":8863.4,"end":8863.96}]},{"text":"The information is treated as confidential, exchanged selectively between tax administrations, and often collected only by the jurisdictions where multinational enterprises are headquartered.","start":8864.36,"end":8876.84,"topics":[{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"confidentiality-safeguards","label":"Confidentiality and Data Protection in Information Sharing","description":"Ensuring safeguards, proportionality, and taxpayer privacy in any information sharing, including language to avoid disclosure of taxpayer‑specific data. Delegations emphasized legal bases, procedures, and confidentiality protections."}],"words":[{"text":"The","start":8864.36,"end":8864.72},{"text":"information","start":8864.72,"end":8865.08},{"text":"is","start":8865.16,"end":8865.44},{"text":"treated","start":8865.44,"end":8865.8},{"text":"as","start":8865.8,"end":8866.04},{"text":"confidential,","start":8866.04,"end":8866.84},{"text":"exchanged","start":8867.24,"end":8867.92},{"text":"selectively","start":8867.92,"end":8868.6},{"text":"between","start":8869,"end":8869.36},{"text":"tax","start":8869.36,"end":8869.72},{"text":"administrations,","start":8869.72,"end":8870.84},{"text":"and","start":8870.92,"end":8871.32},{"text":"often","start":8871.32,"end":8871.72},{"text":"collected","start":8872.04,"end":8872.76},{"text":"only","start":8873.16,"end":8873.48},{"text":"by","start":8873.48,"end":8873.68},{"text":"the","start":8873.68,"end":8873.84},{"text":"jurisdictions","start":8873.84,"end":8874.52},{"text":"where","start":8874.52,"end":8874.76},{"text":"multinational","start":8874.76,"end":8875.4},{"text":"enterprises","start":8875.4,"end":8875.92},{"text":"are","start":8875.92,"end":8876.2},{"text":"headquartered.","start":8876.2,"end":8876.84}]},{"text":"In practice, this system leaves many countries, especially in the global south without meaningful access to the data needed to detect tax abuse or assess whether the profits are being taxed where real economic activity takes place.","start":8877.32,"end":8893.76,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"In","start":8877.32,"end":8877.6},{"text":"practice,","start":8877.6,"end":8878.2},{"text":"this","start":8879.32,"end":8879.64},{"text":"system","start":8879.64,"end":8879.96},{"text":"leaves","start":8880.6,"end":8881.08},{"text":"many","start":8881.08,"end":8881.36},{"text":"countries,","start":8881.36,"end":8881.72},{"text":"especially","start":8882.2,"end":8882.6},{"text":"in","start":8882.6,"end":8882.88},{"text":"the","start":8882.88,"end":8883.04},{"text":"global","start":8883.04,"end":8883.28},{"text":"south","start":8883.28,"end":8883.64},{"text":"without","start":8884.4,"end":8884.64},{"text":"meaningful","start":8884.64,"end":8885.28},{"text":"access","start":8885.28,"end":8885.6},{"text":"to","start":8885.6,"end":8885.88},{"text":"the","start":8885.88,"end":8886.04},{"text":"data","start":8886.04,"end":8886.32},{"text":"needed","start":8886.8,"end":8887.24},{"text":"to","start":8887.24,"end":8887.4},{"text":"detect","start":8887.4,"end":8887.84},{"text":"tax","start":8887.84,"end":8888.12},{"text":"abuse","start":8888.12,"end":8888.72},{"text":"or","start":8888.88,"end":8889.2},{"text":"assess","start":8889.2,"end":8889.64},{"text":"whether","start":8889.64,"end":8889.92},{"text":"the","start":8889.92,"end":8890.12},{"text":"profits","start":8890.12,"end":8890.48},{"text":"are","start":8890.48,"end":8890.64},{"text":"being","start":8890.64,"end":8890.8},{"text":"taxed","start":8890.8,"end":8891.36},{"text":"where","start":8891.44,"end":8891.8},{"text":"real","start":8891.8,"end":8892.08},{"text":"economic","start":8892.08,"end":8892.4},{"text":"activity","start":8892.48,"end":8893.08},{"text":"takes","start":8893.08,"end":8893.48},{"text":"place.","start":8893.48,"end":8893.76}]}]},{"sentences":[{"text":"We note with concern that the current draft text of the Convention does not explicitly reference public country by country reporting.","start":8894.64,"end":8902.8,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"We","start":8894.64,"end":8894.96},{"text":"note","start":8894.96,"end":8895.32},{"text":"with","start":8895.32,"end":8895.64},{"text":"concern","start":8895.64,"end":8896},{"text":"that","start":8896.4,"end":8896.72},{"text":"the","start":8896.72,"end":8896.92},{"text":"current","start":8896.92,"end":8897.2},{"text":"draft","start":8897.2,"end":8897.64},{"text":"text","start":8897.64,"end":8897.92},{"text":"of","start":8897.92,"end":8898.12},{"text":"the","start":8898.12,"end":8898.28},{"text":"Convention","start":8898.28,"end":8898.88},{"text":"does","start":8899.12,"end":8899.4},{"text":"not","start":8899.4,"end":8899.679},{"text":"explicitly","start":8899.679,"end":8900.44},{"text":"reference","start":8900.44,"end":8900.92},{"text":"public","start":8900.92,"end":8901.24},{"text":"country","start":8901.24,"end":8901.56},{"text":"by","start":8901.56,"end":8901.84},{"text":"country","start":8901.84,"end":8902.12},{"text":"reporting.","start":8902.12,"end":8902.8}]},{"text":"This omission risks perpetuating the very information asymmetries that have characterized the existence existing system and have limited its effectiveness in combating tax related illicit financial flows.","start":8903.28,"end":8915.99,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."}],"words":[{"text":"This","start":8903.28,"end":8903.64},{"text":"omission","start":8903.64,"end":8904.24},{"text":"risks","start":8904.64,"end":8905.12},{"text":"perpetuating","start":8905.12,"end":8905.76},{"text":"the","start":8905.76,"end":8905.96},{"text":"very","start":8905.96,"end":8906.2},{"text":"information","start":8906.2,"end":8906.56},{"text":"asymmetries","start":8906.72,"end":8907.52},{"text":"that","start":8907.76,"end":8908.04},{"text":"have","start":8908.04,"end":8908.24},{"text":"characterized","start":8908.24,"end":8908.92},{"text":"the","start":8908.92,"end":8909.08},{"text":"existence","start":8909.08,"end":8909.36},{"text":"existing","start":8909.43,"end":8909.79},{"text":"system","start":8909.79,"end":8910.07},{"text":"and","start":8910.39,"end":8910.71},{"text":"have","start":8910.71,"end":8910.95},{"text":"limited","start":8910.95,"end":8911.35},{"text":"its","start":8911.35,"end":8911.59},{"text":"effectiveness","start":8911.59,"end":8912.39},{"text":"in","start":8912.63,"end":8912.95},{"text":"combating","start":8912.95,"end":8913.51},{"text":"tax","start":8913.59,"end":8913.99},{"text":"related","start":8913.99,"end":8914.39},{"text":"illicit","start":8914.39,"end":8914.99},{"text":"financial","start":8914.99,"end":8915.27},{"text":"flows.","start":8915.35,"end":8915.99}]},{"text":"The Convention must go beyond existing limitations and recognize public country by country reporting as a core mechanism of mutual administrative assistance and public accountability.","start":8916.31,"end":8927.75,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"The","start":8916.31,"end":8916.63},{"text":"Convention","start":8916.63,"end":8917.35},{"text":"must","start":8917.43,"end":8917.79},{"text":"go","start":8917.79,"end":8918.07},{"text":"beyond","start":8918.07,"end":8918.43},{"text":"existing","start":8918.43,"end":8918.95},{"text":"limitations","start":8918.95,"end":8919.59},{"text":"and","start":8919.99,"end":8920.35},{"text":"recognize","start":8920.35,"end":8921.07},{"text":"public","start":8921.07,"end":8921.39},{"text":"country","start":8921.39,"end":8921.71},{"text":"by","start":8921.71,"end":8921.95},{"text":"country","start":8921.95,"end":8922.23},{"text":"reporting","start":8922.23,"end":8922.95},{"text":"as","start":8923.11,"end":8923.39},{"text":"a","start":8923.39,"end":8923.55},{"text":"core","start":8923.55,"end":8923.83},{"text":"mechanism","start":8923.83,"end":8924.35},{"text":"of","start":8924.35,"end":8924.63},{"text":"mutual","start":8924.63,"end":8924.99},{"text":"administrative","start":8924.99,"end":8925.709},{"text":"assistance","start":8925.709,"end":8926.31},{"text":"and","start":8926.31,"end":8926.71},{"text":"public","start":8926.71,"end":8927.11},{"text":"accountability.","start":8927.11,"end":8927.75}]},{"text":"We note the efforts of the African Group during the third Session to introduce public country by country reporting by proposing the introduction of an exception towards the confidentiality standards.","start":8929.11,"end":8940.57,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."},{"key":"confidentiality-safeguards","label":"Confidentiality and Data Protection in Information Sharing","description":"Ensuring safeguards, proportionality, and taxpayer privacy in any information sharing, including language to avoid disclosure of taxpayer‑specific data. Delegations emphasized legal bases, procedures, and confidentiality protections."}],"words":[{"text":"We","start":8929.11,"end":8929.43},{"text":"note","start":8929.43,"end":8929.79},{"text":"the","start":8929.79,"end":8929.91},{"text":"efforts","start":8929.91,"end":8930.19},{"text":"of","start":8930.19,"end":8930.39},{"text":"the","start":8930.39,"end":8930.51},{"text":"African","start":8930.51,"end":8930.95},{"text":"Group","start":8930.95,"end":8931.27},{"text":"during","start":8931.51,"end":8931.87},{"text":"the","start":8931.87,"end":8932.11},{"text":"third","start":8932.11,"end":8932.35},{"text":"Session","start":8932.35,"end":8932.87},{"text":"to","start":8932.95,"end":8933.31},{"text":"introduce","start":8933.31,"end":8933.83},{"text":"public","start":8933.83,"end":8934.11},{"text":"country","start":8934.11,"end":8934.43},{"text":"by","start":8934.43,"end":8934.71},{"text":"country","start":8934.71,"end":8934.99},{"text":"reporting","start":8934.99,"end":8935.59},{"text":"by","start":8936.09,"end":8936.21},{"text":"proposing","start":8936.21,"end":8936.69},{"text":"the","start":8936.69,"end":8936.81},{"text":"introduction","start":8936.81,"end":8937.33},{"text":"of","start":8937.33,"end":8937.49},{"text":"an","start":8937.49,"end":8937.65},{"text":"exception","start":8937.65,"end":8938.25},{"text":"towards","start":8938.49,"end":8938.97},{"text":"the","start":8938.97,"end":8939.17},{"text":"confidentiality","start":8939.17,"end":8940.05},{"text":"standards.","start":8940.05,"end":8940.57}]},{"text":"We commend these efforts, but strongly propose a standalone provision on public country by country reporting that contains sufficient imperative so that it can take effect almost immediately after the Convention goes into effect.","start":8941.21,"end":8954.97,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"We","start":8941.21,"end":8941.49},{"text":"commend","start":8941.49,"end":8941.93},{"text":"these","start":8941.93,"end":8942.17},{"text":"efforts,","start":8942.17,"end":8942.57},{"text":"but","start":8942.89,"end":8943.21},{"text":"strongly","start":8943.21,"end":8943.65},{"text":"propose","start":8943.65,"end":8944.09},{"text":"a","start":8944.09,"end":8944.29},{"text":"standalone","start":8944.29,"end":8944.85},{"text":"provision","start":8944.85,"end":8945.37},{"text":"on","start":8945.53,"end":8945.89},{"text":"public","start":8945.89,"end":8946.21},{"text":"country","start":8946.21,"end":8946.53},{"text":"by","start":8946.53,"end":8946.81},{"text":"country","start":8946.81,"end":8947.09},{"text":"reporting","start":8947.09,"end":8947.69},{"text":"that","start":8948.01,"end":8948.33},{"text":"contains","start":8948.33,"end":8948.85},{"text":"sufficient","start":8948.85,"end":8949.41},{"text":"imperative","start":8949.41,"end":8950.09},{"text":"so","start":8950.41,"end":8950.65},{"text":"that","start":8950.65,"end":8950.77},{"text":"it","start":8950.77,"end":8950.93},{"text":"can","start":8950.93,"end":8951.13},{"text":"take","start":8951.13,"end":8951.37},{"text":"effect","start":8951.37,"end":8951.69},{"text":"almost","start":8951.93,"end":8952.29},{"text":"immediately","start":8952.29,"end":8953.01},{"text":"after","start":8953.01,"end":8953.33},{"text":"the","start":8953.33,"end":8953.57},{"text":"Convention","start":8953.57,"end":8954.13},{"text":"goes","start":8954.13,"end":8954.45},{"text":"into","start":8954.45,"end":8954.65},{"text":"effect.","start":8954.65,"end":8954.97}]}]},{"sentences":[{"text":"Implementation of public country by country reporting must be guided by the principle of common but differentiated responsibilities and respective capacities.","start":8955.85,"end":8965.24,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."}],"words":[{"text":"Implementation","start":8955.85,"end":8956.65},{"text":"of","start":8956.65,"end":8956.85},{"text":"public","start":8956.85,"end":8957.13},{"text":"country","start":8957.13,"end":8957.49},{"text":"by","start":8957.49,"end":8957.73},{"text":"country","start":8957.73,"end":8958.01},{"text":"reporting","start":8958.01,"end":8958.65},{"text":"must","start":8958.97,"end":8959.29},{"text":"be","start":8959.29,"end":8959.49},{"text":"guided","start":8959.49,"end":8959.81},{"text":"by","start":8959.81,"end":8960.05},{"text":"the","start":8960.05,"end":8960.21},{"text":"principle","start":8960.21,"end":8960.61},{"text":"of","start":8960.61,"end":8960.81},{"text":"common","start":8960.81,"end":8961.29},{"text":"but","start":8961.64,"end":8961.8},{"text":"differentiated","start":8961.8,"end":8962.52},{"text":"responsibilities","start":8962.52,"end":8963.32},{"text":"and","start":8963.64,"end":8964},{"text":"respective","start":8964,"end":8964.6},{"text":"capacities.","start":8964.6,"end":8965.24}]},{"text":"It is crucial to have a requirement that developed countries introduce the necessary reporting legislation within two years of the Convention's entry into force.","start":8965.72,"end":8974.6,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"It","start":8965.72,"end":8966},{"text":"is","start":8966,"end":8966.2},{"text":"crucial","start":8966.2,"end":8966.6},{"text":"to","start":8966.6,"end":8966.8},{"text":"have","start":8966.8,"end":8966.96},{"text":"a","start":8966.96,"end":8967.12},{"text":"requirement","start":8967.12,"end":8967.72},{"text":"that","start":8967.88,"end":8968.24},{"text":"developed","start":8968.24,"end":8968.84},{"text":"countries","start":8968.84,"end":8969.16},{"text":"introduce","start":8969.24,"end":8969.76},{"text":"the","start":8969.76,"end":8969.92},{"text":"necessary","start":8969.92,"end":8970.36},{"text":"reporting","start":8970.36,"end":8970.84},{"text":"legislation","start":8970.84,"end":8971.48},{"text":"within","start":8971.8,"end":8972.2},{"text":"two","start":8972.2,"end":8972.48},{"text":"years","start":8972.48,"end":8972.68},{"text":"of","start":8972.68,"end":8972.84},{"text":"the","start":8972.84,"end":8972.96},{"text":"Convention's","start":8972.96,"end":8973.6},{"text":"entry","start":8973.6,"end":8973.88},{"text":"into","start":8973.88,"end":8974.16},{"text":"force.","start":8974.16,"end":8974.6}]},{"text":"At the same time, developing countries, while not subject to a fixed implementation deadline, must immediately be able to access and use country by country reports published by developed countries.","start":8975,"end":8987.24,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."},{"key":"capacity-building-and-technical-assistance","label":"Capacity Building and Technical Assistance","description":"Sustained support for developing countries’ tax administrations, including secure exchange platforms, skills transfer, and institutional strengthening. Emphasis on enabling effective detection, prevention, and cooperation under the Convention."}],"words":[{"text":"At","start":8975,"end":8975.28},{"text":"the","start":8975.28,"end":8975.44},{"text":"same","start":8975.44,"end":8975.68},{"text":"time,","start":8975.68,"end":8976.04},{"text":"developing","start":8976.28,"end":8976.96},{"text":"countries,","start":8976.96,"end":8977.32},{"text":"while","start":8977.8,"end":8978.12},{"text":"not","start":8978.12,"end":8978.4},{"text":"subject","start":8978.4,"end":8978.84},{"text":"to","start":8978.84,"end":8979.04},{"text":"a","start":8979.04,"end":8979.16},{"text":"fixed","start":8979.16,"end":8979.48},{"text":"implementation","start":8979.48,"end":8980.08},{"text":"deadline,","start":8980.08,"end":8980.6},{"text":"must","start":8980.92,"end":8981.28},{"text":"immediately","start":8981.28,"end":8981.96},{"text":"be","start":8981.96,"end":8982.16},{"text":"able","start":8982.16,"end":8982.36},{"text":"to","start":8982.36,"end":8982.56},{"text":"access","start":8982.56,"end":8982.84},{"text":"and","start":8983.4,"end":8983.72},{"text":"use","start":8983.72,"end":8984},{"text":"country","start":8984,"end":8984.32},{"text":"by","start":8984.32,"end":8984.6},{"text":"country","start":8984.6,"end":8984.88},{"text":"reports","start":8984.88,"end":8985.24},{"text":"published","start":8985.72,"end":8986.2},{"text":"by","start":8986.2,"end":8986.44},{"text":"developed","start":8986.44,"end":8986.92},{"text":"countries.","start":8986.92,"end":8987.24}]},{"text":"This is essential to correct long standing information imbalances and ensure that Global south realities inform the Convention's implementation from the outset.","start":8988.77,"end":8999.65,"topics":[],"words":[{"text":"This","start":8988.77,"end":8989.01},{"text":"is","start":8989.57,"end":8989.89},{"text":"essential","start":8989.89,"end":8990.37},{"text":"to","start":8990.61,"end":8990.93},{"text":"correct","start":8990.93,"end":8991.41},{"text":"long","start":8991.41,"end":8991.69},{"text":"standing","start":8991.69,"end":8992.13},{"text":"information","start":8992.13,"end":8992.45},{"text":"imbalances","start":8992.61,"end":8993.25},{"text":"and","start":8993.57,"end":8993.97},{"text":"ensure","start":8993.97,"end":8994.37},{"text":"that","start":8994.69,"end":8995.01},{"text":"Global","start":8995.01,"end":8995.33},{"text":"south","start":8995.41,"end":8995.77},{"text":"realities","start":8995.77,"end":8996.41},{"text":"inform","start":8996.41,"end":8996.77},{"text":"the","start":8996.77,"end":8997.05},{"text":"Convention's","start":8997.05,"end":8997.69},{"text":"implementation","start":8997.69,"end":8998.37},{"text":"from","start":8998.61,"end":8998.89},{"text":"the","start":8998.89,"end":8999.09},{"text":"outset.","start":8999.09,"end":8999.65}]},{"text":"Chair without effective public Sorry.","start":9000.05,"end":9004.21,"topics":[],"words":[{"text":"Chair","start":9000.05,"end":9000.45},{"text":"without","start":9001.17,"end":9001.57},{"text":"effective","start":9001.57,"end":9002.13},{"text":"public","start":9002.13,"end":9002.45},{"text":"Sorry.","start":9003.65,"end":9004.21}]}]},{"sentences":[{"text":"Chair without effective public country by country reporting, efforts to combat tax related illicit financial flows will lack a critical evidentiary foundation.","start":9004.21,"end":9013.81,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"Chair","start":9004.21,"end":9004.61},{"text":"without","start":9005.01,"end":9005.37},{"text":"effective","start":9005.37,"end":9005.97},{"text":"public","start":9005.97,"end":9006.25},{"text":"country","start":9006.25,"end":9006.53},{"text":"by","start":9006.53,"end":9006.77},{"text":"country","start":9006.77,"end":9007.05},{"text":"reporting,","start":9007.05,"end":9007.65},{"text":"efforts","start":9008.05,"end":9008.53},{"text":"to","start":9008.53,"end":9008.73},{"text":"combat","start":9008.73,"end":9009.17},{"text":"tax","start":9009.17,"end":9009.49},{"text":"related","start":9009.49,"end":9009.89},{"text":"illicit","start":9009.89,"end":9010.45},{"text":"financial","start":9010.45,"end":9010.77},{"text":"flows","start":9010.77,"end":9011.41},{"text":"will","start":9011.41,"end":9011.73},{"text":"lack","start":9011.73,"end":9012.01},{"text":"a","start":9012.01,"end":9012.17},{"text":"critical","start":9012.17,"end":9012.57},{"text":"evidentiary","start":9012.57,"end":9013.25},{"text":"foundation.","start":9013.25,"end":9013.81}]},{"text":"We urge Member States to explicitly embed public country by country reporting in the Convention and to recognize it as a central pillar of a fair, inclusive and effective global tax system.","start":9014.22,"end":9026.14,"topics":[{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."}],"words":[{"text":"We","start":9014.22,"end":9014.34},{"text":"urge","start":9014.34,"end":9014.62},{"text":"Member","start":9014.62,"end":9014.9},{"text":"States","start":9014.9,"end":9015.22},{"text":"to","start":9015.22,"end":9015.46},{"text":"explicitly","start":9015.46,"end":9016.02},{"text":"embed","start":9016.02,"end":9016.5},{"text":"public","start":9016.5,"end":9016.86},{"text":"country","start":9017.1,"end":9017.46},{"text":"by","start":9017.46,"end":9017.7},{"text":"country","start":9017.7,"end":9017.98},{"text":"reporting","start":9017.98,"end":9018.62},{"text":"in","start":9018.78,"end":9019.06},{"text":"the","start":9019.06,"end":9019.26},{"text":"Convention","start":9019.26,"end":9019.98},{"text":"and","start":9020.06,"end":9020.38},{"text":"to","start":9020.38,"end":9020.58},{"text":"recognize","start":9020.58,"end":9021.1},{"text":"it","start":9021.1,"end":9021.42},{"text":"as","start":9021.66,"end":9021.98},{"text":"a","start":9021.98,"end":9022.18},{"text":"central","start":9022.18,"end":9022.46},{"text":"pillar","start":9022.46,"end":9022.98},{"text":"of","start":9022.98,"end":9023.14},{"text":"a","start":9023.14,"end":9023.3},{"text":"fair,","start":9023.3,"end":9023.54},{"text":"inclusive","start":9023.54,"end":9024.18},{"text":"and","start":9024.18,"end":9024.34},{"text":"effective","start":9024.34,"end":9024.86},{"text":"global","start":9025.02,"end":9025.38},{"text":"tax","start":9025.38,"end":9025.74},{"text":"system.","start":9025.74,"end":9026.14}]},{"text":"Thank you.","start":9026.38,"end":9027.02,"topics":[],"words":[{"text":"Thank","start":9026.38,"end":9026.74},{"text":"you.","start":9026.74,"end":9027.02}]}]}],"speaker":{"name":null,"affiliation":"Global Alliance for Tax Justice","affiliation_full":"Global Alliance for Tax Justice","group":null,"function":null}},{"statement_number":102,"paragraphs":[{"sentences":[{"text":"Thank you Norway.","start":9029.58,"end":9030.86,"topics":[],"words":[{"text":"Thank","start":9029.58,"end":9029.98},{"text":"you","start":9029.98,"end":9030.299},{"text":"Norway.","start":9030.3,"end":9030.86}]},{"text":"Please.","start":9030.86,"end":9031.26,"topics":[],"words":[{"text":"Please.","start":9030.86,"end":9031.26}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":103,"paragraphs":[{"sentences":[{"text":"Thank you Mr. Kholid.","start":9033.74,"end":9035.62,"topics":[],"words":[{"text":"Thank","start":9033.74,"end":9034.1},{"text":"you","start":9034.1,"end":9034.38},{"text":"Mr.","start":9034.46,"end":9034.94},{"text":"Kholid.","start":9034.94,"end":9035.62}]},{"text":"And we have heard many delegations putting forward proposals for text over these two days and we would like to thank all the delegations that have done so.","start":9035.62,"end":9050.34,"topics":[],"words":[{"text":"And","start":9035.62,"end":9035.98},{"text":"we","start":9038.22,"end":9038.54},{"text":"have","start":9038.54,"end":9038.86},{"text":"heard","start":9039.02,"end":9039.5},{"text":"many","start":9040.5,"end":9040.74},{"text":"delegations","start":9040.9,"end":9041.62},{"text":"putting","start":9041.62,"end":9042.1},{"text":"forward","start":9042.1,"end":9042.42},{"text":"proposals","start":9043.14,"end":9043.9},{"text":"for","start":9043.9,"end":9044.18},{"text":"text","start":9044.18,"end":9044.54},{"text":"over","start":9044.54,"end":9044.82},{"text":"these","start":9044.82,"end":9045.1},{"text":"two","start":9045.1,"end":9045.42},{"text":"days","start":9045.42,"end":9045.78},{"text":"and","start":9046.34,"end":9046.74},{"text":"we","start":9047.06,"end":9047.38},{"text":"would","start":9047.38,"end":9047.62},{"text":"like","start":9047.62,"end":9047.82},{"text":"to","start":9047.82,"end":9047.98},{"text":"thank","start":9047.98,"end":9048.22},{"text":"all","start":9048.22,"end":9048.42},{"text":"the","start":9048.42,"end":9048.7},{"text":"delegations","start":9048.7,"end":9049.3},{"text":"that","start":9049.3,"end":9049.5},{"text":"have","start":9049.5,"end":9049.7},{"text":"done","start":9049.7,"end":9049.98},{"text":"so.","start":9049.98,"end":9050.34}]},{"text":"And we have also put forward some proposals for the commitments and articles that we have been drafting.","start":9050.66,"end":9059.46,"topics":[],"words":[{"text":"And","start":9050.66,"end":9050.94},{"text":"we","start":9050.94,"end":9051.1},{"text":"have","start":9051.1,"end":9051.26},{"text":"also","start":9051.26,"end":9051.5},{"text":"put","start":9051.5,"end":9051.82},{"text":"forward","start":9051.82,"end":9052.18},{"text":"some","start":9053.06,"end":9053.34},{"text":"proposals","start":9053.34,"end":9054.02},{"text":"for","start":9054.02,"end":9054.42},{"text":"the","start":9055.14,"end":9055.54},{"text":"commitments","start":9056.34,"end":9057.06},{"text":"and","start":9057.14,"end":9057.46},{"text":"articles","start":9057.46,"end":9057.9},{"text":"that","start":9057.9,"end":9058.02},{"text":"we","start":9058.02,"end":9058.14},{"text":"have","start":9058.14,"end":9058.34},{"text":"been","start":9058.34,"end":9058.66},{"text":"drafting.","start":9058.82,"end":9059.46}]},{"text":"We would very much like to review the proposals put forward.","start":9061.06,"end":9065.95,"topics":[],"words":[{"text":"We","start":9061.06,"end":9061.34},{"text":"would","start":9061.34,"end":9061.54},{"text":"very","start":9061.54,"end":9061.78},{"text":"much","start":9061.78,"end":9062.06},{"text":"like","start":9062.06,"end":9062.38},{"text":"to","start":9062.38,"end":9062.74},{"text":"review","start":9063.78,"end":9064.18},{"text":"the","start":9064.18,"end":9064.58},{"text":"proposals","start":9064.58,"end":9065.24},{"text":"put","start":9065.47,"end":9065.63},{"text":"forward.","start":9065.63,"end":9065.95}]},{"text":"We think that it could provide a very good basis to move our discussions forward.","start":9066.91,"end":9072.83,"topics":[],"words":[{"text":"We","start":9066.91,"end":9067.23},{"text":"think","start":9067.23,"end":9067.47},{"text":"that","start":9067.47,"end":9067.67},{"text":"it","start":9067.67,"end":9067.95},{"text":"could","start":9068.51,"end":9068.91},{"text":"provide","start":9070.03,"end":9070.39},{"text":"a","start":9070.39,"end":9070.59},{"text":"very","start":9070.59,"end":9070.75},{"text":"good","start":9070.75,"end":9070.95},{"text":"basis","start":9070.95,"end":9071.35},{"text":"to","start":9071.35,"end":9071.55},{"text":"move","start":9071.55,"end":9071.71},{"text":"our","start":9071.71,"end":9071.91},{"text":"discussions","start":9071.91,"end":9072.47},{"text":"forward.","start":9072.47,"end":9072.83}]}]},{"sentences":[{"text":"We have shared our proposals with those who have approached us, but we think it would be good if all delegations had an equal opportunity to have a look at the various proposals that have been put forward, especially taking into account that there is no meeting tomorrow and it would probably give delegations some time to reflect on all the proposals that have been put forward.","start":9073.31,"end":9101.61,"topics":[],"words":[{"text":"We","start":9073.31,"end":9073.63},{"text":"have","start":9073.63,"end":9073.95},{"text":"shared","start":9073.95,"end":9074.47},{"text":"our","start":9074.47,"end":9074.75},{"text":"proposals","start":9074.83,"end":9075.63},{"text":"with","start":9075.71,"end":9075.99},{"text":"those","start":9075.99,"end":9076.19},{"text":"who","start":9076.19,"end":9076.39},{"text":"have","start":9076.39,"end":9076.59},{"text":"approached","start":9076.59,"end":9077.11},{"text":"us,","start":9077.11,"end":9077.39},{"text":"but","start":9078.11,"end":9078.43},{"text":"we","start":9078.43,"end":9078.71},{"text":"think","start":9078.71,"end":9079.03},{"text":"it","start":9079.03,"end":9079.31},{"text":"would","start":9079.31,"end":9079.51},{"text":"be","start":9079.51,"end":9079.67},{"text":"good","start":9079.67,"end":9079.83},{"text":"if","start":9079.83,"end":9080.11},{"text":"all","start":9080.11,"end":9080.43},{"text":"delegations","start":9080.43,"end":9081.07},{"text":"had","start":9081.149,"end":9081.429},{"text":"an","start":9081.429,"end":9081.63},{"text":"equal","start":9081.63,"end":9081.99},{"text":"opportunity","start":9081.99,"end":9082.67},{"text":"to","start":9083.23,"end":9083.63},{"text":"have","start":9084.51,"end":9084.79},{"text":"a","start":9084.79,"end":9084.95},{"text":"look","start":9084.95,"end":9085.11},{"text":"at","start":9085.11,"end":9085.31},{"text":"the","start":9085.31,"end":9085.63},{"text":"various","start":9085.63,"end":9086.07},{"text":"proposals","start":9086.07,"end":9086.67},{"text":"that","start":9086.67,"end":9086.87},{"text":"have","start":9086.87,"end":9087.07},{"text":"been","start":9087.07,"end":9087.27},{"text":"put","start":9087.27,"end":9087.51},{"text":"forward,","start":9087.51,"end":9087.87},{"text":"especially","start":9089.87,"end":9090.27},{"text":"taking","start":9090.27,"end":9090.59},{"text":"into","start":9090.59,"end":9090.79},{"text":"account","start":9090.79,"end":9090.98},{"text":"that","start":9091.29,"end":9091.41},{"text":"there","start":9091.41,"end":9091.57},{"text":"is","start":9091.57,"end":9091.73},{"text":"no","start":9091.73,"end":9091.97},{"text":"meeting","start":9091.97,"end":9092.33},{"text":"tomorrow","start":9092.41,"end":9093.05},{"text":"and","start":9093.77,"end":9094.05},{"text":"it","start":9094.05,"end":9094.21},{"text":"would","start":9094.21,"end":9094.41},{"text":"probably","start":9094.41,"end":9094.77},{"text":"give","start":9094.77,"end":9095.05},{"text":"delegations","start":9095.05,"end":9095.77},{"text":"some","start":9096.01,"end":9096.33},{"text":"time","start":9096.33,"end":9096.57},{"text":"to","start":9096.57,"end":9096.89},{"text":"reflect","start":9096.97,"end":9097.61},{"text":"on","start":9099.05,"end":9099.45},{"text":"all","start":9099.53,"end":9099.81},{"text":"the","start":9099.81,"end":9099.97},{"text":"proposals","start":9099.97,"end":9100.45},{"text":"that","start":9100.45,"end":9100.65},{"text":"have","start":9100.65,"end":9100.81},{"text":"been","start":9100.81,"end":9100.97},{"text":"put","start":9100.97,"end":9101.25},{"text":"forward.","start":9101.25,"end":9101.61}]},{"text":"So one way to ensure that everyone has an equal opportunity to review the proposals would be to submit them in writing to the Secretariat and distribute them through the channel that can reach everybody, which would be e delegate.","start":9101.77,"end":9118.1,"topics":[],"words":[{"text":"So","start":9101.77,"end":9102.17},{"text":"one","start":9102.65,"end":9103.01},{"text":"way","start":9103.01,"end":9103.37},{"text":"to","start":9103.45,"end":9103.73},{"text":"ensure","start":9103.73,"end":9103.97},{"text":"that","start":9103.97,"end":9104.25},{"text":"everyone","start":9104.25,"end":9104.57},{"text":"has","start":9104.57,"end":9104.89},{"text":"an","start":9104.89,"end":9105.13},{"text":"equal","start":9105.13,"end":9105.49},{"text":"opportunity","start":9105.49,"end":9106.17},{"text":"to","start":9106.17,"end":9106.57},{"text":"review","start":9107.049,"end":9107.45},{"text":"the","start":9107.45,"end":9107.81},{"text":"proposals","start":9107.81,"end":9108.57},{"text":"would","start":9109.13,"end":9109.41},{"text":"be","start":9109.41,"end":9109.69},{"text":"to","start":9109.85,"end":9110.17},{"text":"submit","start":9110.17,"end":9110.53},{"text":"them","start":9110.53,"end":9110.73},{"text":"in","start":9110.73,"end":9110.93},{"text":"writing","start":9110.93,"end":9111.29},{"text":"to","start":9111.29,"end":9111.69},{"text":"the","start":9112.01,"end":9112.29},{"text":"Secretariat","start":9112.29,"end":9113.13},{"text":"and","start":9113.13,"end":9113.49},{"text":"distribute","start":9113.49,"end":9114.09},{"text":"them","start":9114.09,"end":9114.41},{"text":"through","start":9114.41,"end":9114.73},{"text":"the","start":9114.73,"end":9114.97},{"text":"channel","start":9114.97,"end":9115.37},{"text":"that","start":9115.37,"end":9115.57},{"text":"can","start":9115.57,"end":9115.73},{"text":"reach","start":9115.73,"end":9115.97},{"text":"everybody,","start":9115.97,"end":9116.51},{"text":"which","start":9116.98,"end":9117.1},{"text":"would","start":9117.1,"end":9117.26},{"text":"be","start":9117.26,"end":9117.42},{"text":"e","start":9117.42,"end":9117.58},{"text":"delegate.","start":9117.58,"end":9118.1}]},{"text":"But we would very much take your advice on how to proceed in this matter.","start":9118.1,"end":9125.34,"topics":[],"words":[{"text":"But","start":9118.1,"end":9118.42},{"text":"we","start":9119.22,"end":9119.5},{"text":"would","start":9119.5,"end":9119.78},{"text":"very","start":9119.78,"end":9120.1},{"text":"much","start":9120.1,"end":9120.34},{"text":"take","start":9120.34,"end":9120.58},{"text":"your","start":9120.58,"end":9120.9},{"text":"advice","start":9121.3,"end":9121.94},{"text":"on","start":9123.06,"end":9123.38},{"text":"how","start":9123.38,"end":9123.62},{"text":"to","start":9123.62,"end":9123.82},{"text":"proceed","start":9123.82,"end":9124.34},{"text":"in","start":9124.42,"end":9124.78},{"text":"this","start":9124.78,"end":9125.06},{"text":"matter.","start":9125.06,"end":9125.34}]},{"text":"Thank you.","start":9125.34,"end":9125.94,"topics":[],"words":[{"text":"Thank","start":9125.34,"end":9125.66},{"text":"you.","start":9125.66,"end":9125.94}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":104,"paragraphs":[{"sentences":[{"text":"Okay, Brazil, please.","start":9132.579,"end":9133.78,"topics":[],"words":[{"text":"Okay,","start":9132.579,"end":9133.02},{"text":"Brazil,","start":9133.02,"end":9133.46},{"text":"please.","start":9133.46,"end":9133.78}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":105,"paragraphs":[{"sentences":[{"text":"Okay, thank you Chair for giving the floor.","start":9134.34,"end":9138.02,"topics":[],"words":[{"text":"Okay,","start":9134.34,"end":9134.9},{"text":"thank","start":9135.54,"end":9135.9},{"text":"you","start":9135.9,"end":9136.06},{"text":"Chair","start":9136.06,"end":9136.34},{"text":"for","start":9136.34,"end":9136.74},{"text":"giving","start":9136.82,"end":9137.26},{"text":"the","start":9137.26,"end":9137.54},{"text":"floor.","start":9137.54,"end":9138.02}]},{"text":"In the sense that Norway said we were analyzing the proposal of the African group and in general we support this proposal and we also think that would be better for consistence that the head and the text could both relate to text related at least the financial flow, tax avoidance and tax evasion.","start":9138.9,"end":9171.61,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"In","start":9138.9,"end":9139.18},{"text":"the","start":9139.18,"end":9139.34},{"text":"sense","start":9139.34,"end":9139.74},{"text":"that","start":9139.74,"end":9140.02},{"text":"Norway","start":9140.02,"end":9140.58},{"text":"said","start":9140.66,"end":9141.06},{"text":"we","start":9141.7,"end":9142.02},{"text":"were","start":9142.02,"end":9142.34},{"text":"analyzing","start":9143.53,"end":9144.09},{"text":"the","start":9144.09,"end":9144.33},{"text":"proposal","start":9144.33,"end":9145.05},{"text":"of","start":9145.05,"end":9145.37},{"text":"the","start":9145.37,"end":9145.61},{"text":"African","start":9145.61,"end":9146.17},{"text":"group","start":9146.17,"end":9146.49},{"text":"and","start":9147.37,"end":9147.77},{"text":"in","start":9148.33,"end":9148.61},{"text":"general","start":9148.61,"end":9148.89},{"text":"we","start":9149.05,"end":9149.37},{"text":"support","start":9149.37,"end":9149.69},{"text":"this","start":9150.17,"end":9150.57},{"text":"proposal","start":9150.97,"end":9151.77},{"text":"and","start":9153.37,"end":9153.77},{"text":"we","start":9154.17,"end":9154.53},{"text":"also","start":9154.53,"end":9154.89},{"text":"think","start":9156.09,"end":9156.49},{"text":"that","start":9156.73,"end":9157.13},{"text":"would","start":9157.53,"end":9157.85},{"text":"be","start":9157.85,"end":9158.09},{"text":"better","start":9158.09,"end":9158.41},{"text":"for","start":9158.41,"end":9158.769},{"text":"consistence","start":9158.769,"end":9159.61},{"text":"that","start":9159.69,"end":9159.97},{"text":"the","start":9159.97,"end":9160.17},{"text":"head","start":9160.17,"end":9160.49},{"text":"and","start":9160.73,"end":9161.01},{"text":"the","start":9161.01,"end":9161.25},{"text":"text","start":9161.25,"end":9161.69},{"text":"could","start":9163.05,"end":9163.45},{"text":"both","start":9164.01,"end":9164.41},{"text":"relate","start":9164.49,"end":9165.09},{"text":"to","start":9165.09,"end":9165.45},{"text":"text","start":9165.53,"end":9166.01},{"text":"related","start":9166.33,"end":9166.73},{"text":"at","start":9166.89,"end":9167.17},{"text":"least","start":9167.17,"end":9167.41},{"text":"the","start":9167.41,"end":9167.77},{"text":"financial","start":9167.77,"end":9168.17},{"text":"flow,","start":9168.25,"end":9168.5},{"text":"tax","start":9168.89,"end":9169.09},{"text":"avoidance","start":9169.09,"end":9169.77},{"text":"and","start":9169.93,"end":9170.33},{"text":"tax","start":9170.49,"end":9170.85},{"text":"evasion.","start":9170.85,"end":9171.61}]},{"text":"And we would like to add other observation here at the end of the text it says that the aim of the article is to ensure effective taxation of income and profits and that this taxation would be from tax related illicit financial flows.","start":9172.65,"end":9198.7,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"And","start":9172.65,"end":9173.05},{"text":"we","start":9175.13,"end":9175.41},{"text":"would","start":9175.41,"end":9175.61},{"text":"like","start":9175.61,"end":9175.81},{"text":"to","start":9175.81,"end":9176.01},{"text":"add","start":9176.01,"end":9176.33},{"text":"other","start":9177.21,"end":9177.61},{"text":"observation","start":9177.61,"end":9178.49},{"text":"here","start":9178.57,"end":9178.97},{"text":"at","start":9178.97,"end":9179.25},{"text":"the","start":9179.25,"end":9179.45},{"text":"end","start":9179.45,"end":9179.77},{"text":"of","start":9179.77,"end":9180.17},{"text":"the","start":9180.73,"end":9181.05},{"text":"text","start":9181.05,"end":9181.45},{"text":"it","start":9182.01,"end":9182.33},{"text":"says","start":9182.33,"end":9182.57},{"text":"that","start":9182.57,"end":9182.89},{"text":"the","start":9183.29,"end":9183.65},{"text":"aim","start":9183.65,"end":9184.09},{"text":"of","start":9184.49,"end":9184.889},{"text":"the","start":9185.13,"end":9185.45},{"text":"article","start":9185.45,"end":9185.77},{"text":"is","start":9185.85,"end":9186.21},{"text":"to","start":9186.21,"end":9186.57},{"text":"ensure","start":9186.89,"end":9187.29},{"text":"effective","start":9187.85,"end":9188.49},{"text":"taxation","start":9188.49,"end":9189.21},{"text":"of","start":9189.61,"end":9189.93},{"text":"income","start":9189.93,"end":9190.37},{"text":"and","start":9190.37,"end":9190.57},{"text":"profits","start":9190.57,"end":9191.13},{"text":"and","start":9191.69,"end":9192.05},{"text":"that","start":9192.05,"end":9192.41},{"text":"this","start":9192.57,"end":9192.93},{"text":"taxation","start":9192.93,"end":9193.61},{"text":"would","start":9194.42,"end":9194.54},{"text":"be","start":9194.54,"end":9194.74},{"text":"from","start":9194.74,"end":9195.06},{"text":"tax","start":9195.38,"end":9195.78},{"text":"related","start":9195.86,"end":9196.26},{"text":"illicit","start":9196.66,"end":9197.46},{"text":"financial","start":9197.7,"end":9198.1},{"text":"flows.","start":9198.18,"end":9198.7}]},{"text":"That that's what we want to deter, for example, to prevent.","start":9198.7,"end":9203.06,"topics":[],"words":[{"text":"That","start":9198.7,"end":9198.98},{"text":"that's","start":9198.98,"end":9199.42},{"text":"what","start":9199.42,"end":9199.66},{"text":"we","start":9199.66,"end":9199.94},{"text":"want","start":9199.94,"end":9200.26},{"text":"to","start":9200.58,"end":9200.98},{"text":"deter,","start":9201.14,"end":9201.74},{"text":"for","start":9201.74,"end":9201.98},{"text":"example,","start":9201.98,"end":9202.46},{"text":"to","start":9202.46,"end":9202.7},{"text":"prevent.","start":9202.7,"end":9203.06}]}]},{"sentences":[{"text":"And probably the aim should be, at least for non native speakers like us, it would be more clear if the aim relates to, that relates to the income and profits that would be identified and taxed if the tax related illicit financial flows were effectively addressed.","start":9203.78,"end":9231.93,"topics":[],"words":[{"text":"And","start":9203.78,"end":9204.14},{"text":"probably","start":9204.14,"end":9204.58},{"text":"the","start":9205.78,"end":9206.1},{"text":"aim","start":9206.1,"end":9206.5},{"text":"should","start":9206.98,"end":9207.34},{"text":"be,","start":9207.34,"end":9207.7},{"text":"at","start":9207.7,"end":9207.98},{"text":"least","start":9207.98,"end":9208.26},{"text":"for","start":9208.5,"end":9208.9},{"text":"non","start":9209.06,"end":9209.42},{"text":"native","start":9209.42,"end":9209.86},{"text":"speakers","start":9210.02,"end":9210.7},{"text":"like","start":9210.7,"end":9210.9},{"text":"us,","start":9210.9,"end":9211.22},{"text":"it","start":9211.78,"end":9212.06},{"text":"would","start":9212.06,"end":9212.26},{"text":"be","start":9212.26,"end":9212.5},{"text":"more","start":9212.5,"end":9212.78},{"text":"clear","start":9212.78,"end":9213.1},{"text":"if","start":9213.1,"end":9213.46},{"text":"the","start":9213.54,"end":9213.86},{"text":"aim","start":9213.86,"end":9214.34},{"text":"relates","start":9214.66,"end":9215.18},{"text":"to,","start":9215.18,"end":9215.54},{"text":"that","start":9215.54,"end":9215.94},{"text":"relates","start":9217.54,"end":9218.02},{"text":"to","start":9218.02,"end":9218.22},{"text":"the","start":9218.22,"end":9218.42},{"text":"income","start":9218.42,"end":9218.82},{"text":"and","start":9218.82,"end":9219.02},{"text":"profits","start":9219.02,"end":9219.54},{"text":"that","start":9219.93,"end":9220.09},{"text":"would","start":9220.09,"end":9220.37},{"text":"be","start":9220.37,"end":9220.69},{"text":"identified","start":9220.69,"end":9221.37},{"text":"and","start":9222.33,"end":9222.65},{"text":"taxed","start":9222.65,"end":9223.37},{"text":"if","start":9223.45,"end":9223.85},{"text":"the","start":9224.41,"end":9224.81},{"text":"tax","start":9225.05,"end":9225.45},{"text":"related","start":9225.53,"end":9225.93},{"text":"illicit","start":9226.17,"end":9226.89},{"text":"financial","start":9227.13,"end":9227.53},{"text":"flows","start":9227.69,"end":9228.41},{"text":"were","start":9228.41,"end":9228.81},{"text":"effectively","start":9230.01,"end":9230.81},{"text":"addressed.","start":9231.13,"end":9231.93}]},{"text":"So just a little change to say that we don't want to tax exactly the income and profits from that practice, but that we want to tax, tax the the profits and the income that would be identified if this practice, this practice could be effectively prevented.","start":9232.57,"end":9256.94,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"So","start":9232.57,"end":9232.97},{"text":"just","start":9233.61,"end":9234.01},{"text":"a","start":9234.09,"end":9234.41},{"text":"little","start":9234.41,"end":9234.69},{"text":"change","start":9234.69,"end":9235.05},{"text":"to","start":9235.13,"end":9235.41},{"text":"say","start":9235.41,"end":9235.65},{"text":"that","start":9235.65,"end":9236.009},{"text":"we","start":9236.41,"end":9236.69},{"text":"don't","start":9236.69,"end":9236.89},{"text":"want","start":9236.89,"end":9237.01},{"text":"to","start":9237.01,"end":9237.17},{"text":"tax","start":9237.17,"end":9237.45},{"text":"exactly","start":9238.01,"end":9238.77},{"text":"the","start":9238.77,"end":9239.13},{"text":"income","start":9240.33,"end":9240.85},{"text":"and","start":9240.85,"end":9241.05},{"text":"profits","start":9241.05,"end":9241.49},{"text":"from","start":9241.49,"end":9241.85},{"text":"that","start":9242.41,"end":9242.81},{"text":"practice,","start":9243.13,"end":9243.69},{"text":"but","start":9244.41,"end":9244.81},{"text":"that","start":9244.89,"end":9245.21},{"text":"we","start":9245.21,"end":9245.41},{"text":"want","start":9245.41,"end":9245.57},{"text":"to","start":9245.57,"end":9245.81},{"text":"tax,","start":9245.81,"end":9245.99},{"text":"tax","start":9246.14,"end":9246.38},{"text":"the","start":9248.06,"end":9248.46},{"text":"the","start":9248.46,"end":9248.74},{"text":"profits","start":9248.74,"end":9249.18},{"text":"and","start":9249.18,"end":9249.38},{"text":"the","start":9249.38,"end":9249.58},{"text":"income","start":9249.58,"end":9250.02},{"text":"that","start":9250.02,"end":9250.3},{"text":"would","start":9250.3,"end":9250.62},{"text":"be","start":9250.62,"end":9251.02},{"text":"identified","start":9251.02,"end":9251.74},{"text":"if","start":9252.06,"end":9252.46},{"text":"this","start":9253.1,"end":9253.46},{"text":"practice,","start":9253.46,"end":9254.06},{"text":"this","start":9254.3,"end":9254.62},{"text":"practice","start":9254.62,"end":9255.1},{"text":"could","start":9255.1,"end":9255.3},{"text":"be","start":9255.3,"end":9255.54},{"text":"effectively","start":9255.54,"end":9256.18},{"text":"prevented.","start":9256.18,"end":9256.94}]},{"text":"So and we also wanted to add that the word combat would be better, would be better addressed by if it was the word that was in the convention, the wording in the convention that refers directly to deter, prevent and identify instead of combat, just for consistent purposes.","start":9257.66,"end":9291.99,"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."}],"words":[{"text":"So","start":9257.66,"end":9258.06},{"text":"and","start":9258.06,"end":9258.46},{"text":"we","start":9258.78,"end":9259.1},{"text":"also","start":9259.1,"end":9259.42},{"text":"wanted","start":9259.58,"end":9260.06},{"text":"to","start":9260.06,"end":9260.3},{"text":"add","start":9260.3,"end":9260.62},{"text":"that","start":9260.62,"end":9261.02},{"text":"the","start":9262.38,"end":9262.7},{"text":"word","start":9262.7,"end":9263.1},{"text":"combat","start":9263.9,"end":9264.54},{"text":"would","start":9265.66,"end":9265.98},{"text":"be","start":9265.98,"end":9266.26},{"text":"better,","start":9266.26,"end":9266.62},{"text":"would","start":9268.22,"end":9268.5},{"text":"be","start":9268.5,"end":9268.7},{"text":"better","start":9268.7,"end":9269.02},{"text":"addressed","start":9270.94,"end":9271.23},{"text":"by","start":9271.23,"end":9271.52},{"text":"if","start":9271.75,"end":9271.99},{"text":"it","start":9272.07,"end":9272.39},{"text":"was","start":9272.39,"end":9272.71},{"text":"the","start":9274.15,"end":9274.43},{"text":"word","start":9274.43,"end":9274.71},{"text":"that","start":9274.71,"end":9274.95},{"text":"was","start":9274.95,"end":9275.27},{"text":"in","start":9276.71,"end":9276.99},{"text":"the","start":9276.99,"end":9277.19},{"text":"convention,","start":9277.19,"end":9277.91},{"text":"the","start":9277.91,"end":9278.19},{"text":"wording","start":9278.19,"end":9278.63},{"text":"in","start":9278.63,"end":9278.83},{"text":"the","start":9278.83,"end":9278.95},{"text":"convention","start":9278.95,"end":9279.51},{"text":"that","start":9279.67,"end":9280.07},{"text":"refers","start":9280.15,"end":9280.79},{"text":"directly","start":9280.79,"end":9281.47},{"text":"to","start":9281.47,"end":9281.83},{"text":"deter,","start":9282.07,"end":9282.71},{"text":"prevent","start":9282.79,"end":9283.35},{"text":"and","start":9285.51,"end":9285.91},{"text":"identify","start":9286.15,"end":9286.87},{"text":"instead","start":9287.67,"end":9288.03},{"text":"of","start":9288.03,"end":9288.27},{"text":"combat,","start":9288.27,"end":9288.87},{"text":"just","start":9289.67,"end":9289.99},{"text":"for","start":9289.99,"end":9290.27},{"text":"consistent","start":9290.27,"end":9291.03},{"text":"purposes.","start":9291.11,"end":9291.99}]},{"text":"So that's our suggestions.","start":9292.55,"end":9295.59,"topics":[],"words":[{"text":"So","start":9292.55,"end":9292.95},{"text":"that's","start":9293.99,"end":9294.43},{"text":"our","start":9294.43,"end":9294.71},{"text":"suggestions.","start":9294.79,"end":9295.59}]},{"text":"Thank you, Chair.","start":9295.67,"end":9296.47,"topics":[],"words":[{"text":"Thank","start":9295.67,"end":9296.03},{"text":"you,","start":9296.03,"end":9296.19},{"text":"Chair.","start":9296.19,"end":9296.47}]}]}],"speaker":{"name":null,"affiliation":"BRA","affiliation_full":"Brazil","group":null,"function":"Representative"}},{"statement_number":106,"paragraphs":[{"sentences":[{"text":"Thank you.","start":9298.88,"end":9299.2,"topics":[],"words":[{"text":"Thank","start":9298.88,"end":9299.04},{"text":"you.","start":9299.04,"end":9299.2}]},{"text":"Brazil, Canada, please.","start":9299.2,"end":9300.56,"topics":[],"words":[{"text":"Brazil,","start":9299.2,"end":9299.72},{"text":"Canada,","start":9299.72,"end":9300.08},{"text":"please.","start":9300.16,"end":9300.56}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":107,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":9302.8,"end":9303.52,"topics":[],"words":[{"text":"Thank","start":9302.8,"end":9303.12},{"text":"you,","start":9303.12,"end":9303.24},{"text":"Chair.","start":9303.24,"end":9303.52}]},{"text":"I just wanted to second the request by Norway that proposals be circulated.","start":9303.6,"end":9310,"topics":[],"words":[{"text":"I","start":9303.6,"end":9303.88},{"text":"just","start":9303.88,"end":9304.04},{"text":"wanted","start":9304.04,"end":9304.4},{"text":"to","start":9304.4,"end":9304.72},{"text":"second","start":9306.08,"end":9306.48},{"text":"the","start":9306.48,"end":9306.76},{"text":"request","start":9306.76,"end":9307.12},{"text":"by","start":9307.12,"end":9307.36},{"text":"Norway","start":9307.36,"end":9307.84},{"text":"that","start":9307.92,"end":9308.32},{"text":"proposals","start":9308.32,"end":9309},{"text":"be","start":9309,"end":9309.28},{"text":"circulated.","start":9309.28,"end":9310}]},{"text":"Now I can read the body language from the Secretariat that that does not seem possible for the Secretariat to distribute written proposals.","start":9310.32,"end":9320.96,"topics":[],"words":[{"text":"Now","start":9310.32,"end":9310.6},{"text":"I","start":9310.6,"end":9310.76},{"text":"can","start":9310.76,"end":9310.96},{"text":"read","start":9310.96,"end":9311.2},{"text":"the","start":9311.2,"end":9311.4},{"text":"body","start":9311.4,"end":9311.64},{"text":"language","start":9311.64,"end":9312.12},{"text":"from","start":9312.12,"end":9312.36},{"text":"the","start":9312.36,"end":9312.52},{"text":"Secretariat","start":9312.52,"end":9313.2},{"text":"that","start":9313.2,"end":9313.48},{"text":"that","start":9313.48,"end":9313.68},{"text":"does","start":9313.68,"end":9313.92},{"text":"not","start":9313.92,"end":9314.2},{"text":"seem","start":9314.2,"end":9314.56},{"text":"possible","start":9314.64,"end":9315.04},{"text":"for","start":9315.6,"end":9315.88},{"text":"the","start":9315.88,"end":9316.08},{"text":"Secretariat","start":9316.08,"end":9316.96},{"text":"to","start":9317.2,"end":9317.6},{"text":"distribute","start":9318.8,"end":9319.6},{"text":"written","start":9319.6,"end":9320.2},{"text":"proposals.","start":9320.2,"end":9320.96}]},{"text":"And so is there some way we can find a workaround where perhaps the Africa Group could share with Bureau members from the other regions and those Bureau members could then share with their relative members?","start":9321.28,"end":9337.47,"topics":[],"words":[{"text":"And","start":9321.28,"end":9321.68},{"text":"so","start":9321.68,"end":9321.96},{"text":"is","start":9321.96,"end":9322.16},{"text":"there","start":9322.16,"end":9322.36},{"text":"some","start":9322.36,"end":9322.56},{"text":"way","start":9322.56,"end":9322.8},{"text":"we","start":9322.8,"end":9323},{"text":"can","start":9323,"end":9323.24},{"text":"find","start":9323.24,"end":9323.52},{"text":"a","start":9323.52,"end":9323.72},{"text":"workaround","start":9323.72,"end":9324.4},{"text":"where","start":9324.99,"end":9325.23},{"text":"perhaps","start":9325.71,"end":9326.15},{"text":"the","start":9326.15,"end":9326.35},{"text":"Africa","start":9326.35,"end":9326.67},{"text":"Group","start":9326.75,"end":9327.11},{"text":"could","start":9327.11,"end":9327.39},{"text":"share","start":9327.39,"end":9327.67},{"text":"with","start":9327.67,"end":9327.95},{"text":"Bureau","start":9327.95,"end":9328.47},{"text":"members","start":9328.47,"end":9328.83},{"text":"from","start":9329.71,"end":9329.99},{"text":"the","start":9329.99,"end":9330.19},{"text":"other","start":9330.19,"end":9330.43},{"text":"regions","start":9330.43,"end":9331.03},{"text":"and","start":9331.03,"end":9331.27},{"text":"those","start":9331.27,"end":9331.51},{"text":"Bureau","start":9331.51,"end":9331.99},{"text":"members","start":9331.99,"end":9332.35},{"text":"could","start":9333.15,"end":9333.47},{"text":"then","start":9333.47,"end":9333.79},{"text":"share","start":9333.79,"end":9334.19},{"text":"with","start":9335.79,"end":9336.11},{"text":"their","start":9336.11,"end":9336.35},{"text":"relative","start":9336.35,"end":9336.83},{"text":"members?","start":9337.07,"end":9337.47}]},{"text":"And I think there were also proposals that were provided by other countries, example Norway and Sweden and India and there were a number of others.","start":9338.75,"end":9348.83,"topics":[],"words":[{"text":"And","start":9338.75,"end":9339.15},{"text":"I","start":9340.03,"end":9340.27},{"text":"think","start":9340.27,"end":9340.39},{"text":"there","start":9340.39,"end":9340.55},{"text":"were","start":9340.55,"end":9340.75},{"text":"also","start":9340.75,"end":9341.069},{"text":"proposals","start":9341.07,"end":9341.71},{"text":"that","start":9341.71,"end":9341.91},{"text":"were","start":9341.91,"end":9342.11},{"text":"provided","start":9342.11,"end":9342.55},{"text":"by","start":9342.55,"end":9342.75},{"text":"other","start":9342.75,"end":9343.03},{"text":"countries,","start":9343.03,"end":9343.39},{"text":"example","start":9343.47,"end":9344.11},{"text":"Norway","start":9344.51,"end":9345.07},{"text":"and","start":9345.31,"end":9345.67},{"text":"Sweden","start":9345.67,"end":9346.19},{"text":"and","start":9346.19,"end":9346.47},{"text":"India","start":9346.47,"end":9346.83},{"text":"and","start":9347.47,"end":9347.79},{"text":"there","start":9347.79,"end":9347.99},{"text":"were","start":9347.99,"end":9348.15},{"text":"a","start":9348.15,"end":9348.27},{"text":"number","start":9348.27,"end":9348.39},{"text":"of","start":9348.39,"end":9348.55},{"text":"others.","start":9348.55,"end":9348.83}]}]},{"sentences":[{"text":"Is it possible then, if I am correctly reading body language, that the Secretariat is unable to facilitate that distribution?","start":9349.71,"end":9358.86,"topics":[],"words":[{"text":"Is","start":9349.71,"end":9349.99},{"text":"it","start":9349.99,"end":9350.27},{"text":"possible","start":9350.62,"end":9350.86},{"text":"then,","start":9350.94,"end":9351.34},{"text":"if","start":9352.06,"end":9352.34},{"text":"I","start":9352.34,"end":9352.54},{"text":"am","start":9352.54,"end":9352.78},{"text":"correctly","start":9352.78,"end":9353.22},{"text":"reading","start":9353.22,"end":9353.58},{"text":"body","start":9353.58,"end":9353.9},{"text":"language,","start":9353.9,"end":9354.42},{"text":"that","start":9354.42,"end":9354.78},{"text":"the","start":9355.42,"end":9355.7},{"text":"Secretariat","start":9355.7,"end":9356.3},{"text":"is","start":9356.3,"end":9356.5},{"text":"unable","start":9356.5,"end":9356.86},{"text":"to","start":9356.86,"end":9357.1},{"text":"facilitate","start":9357.1,"end":9357.82},{"text":"that","start":9357.82,"end":9358.06},{"text":"distribution?","start":9358.06,"end":9358.86}]},{"text":"Is there some way that Bureau members might be able to help facilitate that?","start":9359.26,"end":9365.74,"topics":[],"words":[{"text":"Is","start":9359.26,"end":9359.54},{"text":"there","start":9359.54,"end":9359.78},{"text":"some","start":9359.78,"end":9360.06},{"text":"way","start":9360.06,"end":9360.3},{"text":"that","start":9360.3,"end":9360.62},{"text":"Bureau","start":9361.26,"end":9361.82},{"text":"members","start":9361.82,"end":9362.14},{"text":"might","start":9363.42,"end":9363.74},{"text":"be","start":9363.74,"end":9363.94},{"text":"able","start":9363.94,"end":9364.22},{"text":"to","start":9364.38,"end":9364.66},{"text":"help","start":9364.66,"end":9364.9},{"text":"facilitate","start":9364.9,"end":9365.54},{"text":"that?","start":9365.54,"end":9365.74}]},{"text":"Because I do think it would be very helpful and productive for our discussions to have that available rather than all of us having to go onto UN WebTV and stop and start or use AI to try to transcribe.","start":9365.74,"end":9381.13,"topics":[],"words":[{"text":"Because","start":9365.74,"end":9365.98},{"text":"I","start":9365.98,"end":9366.18},{"text":"do","start":9366.18,"end":9366.379},{"text":"think","start":9366.379,"end":9366.579},{"text":"it","start":9366.579,"end":9366.74},{"text":"would","start":9366.74,"end":9366.94},{"text":"be","start":9366.94,"end":9367.18},{"text":"very","start":9367.18,"end":9367.5},{"text":"helpful","start":9367.82,"end":9368.3},{"text":"and","start":9368.3,"end":9368.5},{"text":"productive","start":9368.5,"end":9368.98},{"text":"for","start":9368.98,"end":9369.14},{"text":"our","start":9369.14,"end":9369.34},{"text":"discussions","start":9369.34,"end":9369.98},{"text":"to","start":9369.98,"end":9370.3},{"text":"have","start":9370.3,"end":9370.5},{"text":"that","start":9370.5,"end":9370.78},{"text":"available","start":9370.78,"end":9371.18},{"text":"rather","start":9372.22,"end":9372.62},{"text":"than","start":9372.62,"end":9372.94},{"text":"all","start":9373.1,"end":9373.38},{"text":"of","start":9373.38,"end":9373.58},{"text":"us","start":9373.58,"end":9373.9},{"text":"having","start":9373.98,"end":9374.38},{"text":"to","start":9374.38,"end":9374.62},{"text":"go","start":9374.62,"end":9374.74},{"text":"onto","start":9374.74,"end":9375.06},{"text":"UN","start":9375.06,"end":9375.34},{"text":"WebTV","start":9375.34,"end":9376.18},{"text":"and","start":9376.18,"end":9376.5},{"text":"stop","start":9376.5,"end":9376.82},{"text":"and","start":9376.82,"end":9377.1},{"text":"start","start":9377.1,"end":9377.42},{"text":"or","start":9377.42,"end":9377.74},{"text":"use","start":9377.74,"end":9378.06},{"text":"AI","start":9378.41,"end":9378.89},{"text":"to","start":9379.45,"end":9379.77},{"text":"try","start":9379.77,"end":9380.01},{"text":"to","start":9380.01,"end":9380.29},{"text":"transcribe.","start":9380.29,"end":9381.13}]},{"text":"Surely there is some way that we can find a workaround.","start":9381.13,"end":9385.09,"topics":[],"words":[{"text":"Surely","start":9381.13,"end":9381.85},{"text":"there","start":9382.65,"end":9382.93},{"text":"is","start":9382.93,"end":9383.17},{"text":"some","start":9383.17,"end":9383.41},{"text":"way","start":9383.41,"end":9383.61},{"text":"that","start":9383.61,"end":9383.77},{"text":"we","start":9383.77,"end":9383.89},{"text":"can","start":9383.89,"end":9384.09},{"text":"find","start":9384.09,"end":9384.33},{"text":"a","start":9384.33,"end":9384.49},{"text":"workaround.","start":9384.49,"end":9385.09}]},{"text":"So.","start":9385.09,"end":9385.37,"topics":[],"words":[{"text":"So.","start":9385.09,"end":9385.37}]}]},{"sentences":[{"text":"So that.","start":9385.37,"end":9385.77,"topics":[],"words":[{"text":"So","start":9385.37,"end":9385.57},{"text":"that.","start":9385.57,"end":9385.77}]},{"text":"That is my one suggestion at the workaround.","start":9385.77,"end":9388.25,"topics":[],"words":[{"text":"That","start":9385.77,"end":9385.97},{"text":"is","start":9385.97,"end":9386.21},{"text":"my","start":9386.21,"end":9386.45},{"text":"one","start":9386.45,"end":9386.65},{"text":"suggestion","start":9386.65,"end":9387.29},{"text":"at","start":9387.29,"end":9387.57},{"text":"the","start":9387.57,"end":9387.73},{"text":"workaround.","start":9387.73,"end":9388.25}]},{"text":"Mr. K. Thank you.","start":9388.25,"end":9389.69,"topics":[],"words":[{"text":"Mr.","start":9388.25,"end":9388.57},{"text":"K.","start":9388.57,"end":9388.89},{"text":"Thank","start":9389.13,"end":9389.45},{"text":"you.","start":9389.45,"end":9389.69}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":108,"paragraphs":[{"sentences":[{"text":"Okay, so not that I'm trying to garner sympathy or anything, but my first message on this this morning went out at 6, 6:24am and I think the last one was about 12 o'.","start":9395.61,"end":9410.65,"topics":[],"words":[{"text":"Okay,","start":9395.61,"end":9396.17},{"text":"so","start":9396.81,"end":9397.21},{"text":"not","start":9397.21,"end":9397.53},{"text":"that","start":9397.53,"end":9397.73},{"text":"I'm","start":9397.73,"end":9398.01},{"text":"trying","start":9398.01,"end":9398.29},{"text":"to","start":9398.29,"end":9398.57},{"text":"garner","start":9398.57,"end":9399.05},{"text":"sympathy","start":9399.05,"end":9399.77},{"text":"or","start":9399.85,"end":9400.17},{"text":"anything,","start":9400.17,"end":9400.73},{"text":"but","start":9400.81,"end":9401.13},{"text":"my","start":9401.13,"end":9401.41},{"text":"first","start":9401.41,"end":9401.77},{"text":"message","start":9401.77,"end":9402.33},{"text":"on","start":9402.33,"end":9402.61},{"text":"this","start":9402.61,"end":9402.85},{"text":"this","start":9402.85,"end":9403.09},{"text":"morning","start":9403.09,"end":9403.33},{"text":"went","start":9403.33,"end":9403.57},{"text":"out","start":9403.57,"end":9403.77},{"text":"at","start":9403.77,"end":9403.97},{"text":"6,","start":9403.97,"end":9404.51},{"text":"6:24am","start":9404.63,"end":9405.17},{"text":"and","start":9406.37,"end":9406.77},{"text":"I","start":9406.77,"end":9407.05},{"text":"think","start":9407.05,"end":9407.25},{"text":"the","start":9407.25,"end":9407.45},{"text":"last","start":9407.45,"end":9407.73},{"text":"one","start":9407.73,"end":9408.09},{"text":"was","start":9408.09,"end":9408.41},{"text":"about","start":9408.41,"end":9408.77},{"text":"12","start":9408.93,"end":9409.33},{"text":"o'.","start":9410.29,"end":9410.65}]},{"text":"Clock.","start":9410.65,"end":9411.01,"topics":[],"words":[{"text":"Clock.","start":9410.65,"end":9411.01}]},{"text":"But there were showers and buses in the meantime.","start":9411.17,"end":9416.05,"topics":[],"words":[{"text":"But","start":9411.17,"end":9411.57},{"text":"there","start":9412.05,"end":9412.33},{"text":"were","start":9412.33,"end":9412.61},{"text":"showers","start":9413.01,"end":9413.49},{"text":"and","start":9413.49,"end":9413.81},{"text":"buses","start":9413.81,"end":9414.45},{"text":"in","start":9414.77,"end":9415.05},{"text":"the","start":9415.05,"end":9415.33},{"text":"meantime.","start":9415.33,"end":9416.05}]},{"text":"So the it is not.","start":9416.45,"end":9421.33,"topics":[],"words":[{"text":"So","start":9416.45,"end":9416.85},{"text":"the","start":9417.65,"end":9418.05},{"text":"it","start":9419.33,"end":9419.65},{"text":"is","start":9419.65,"end":9419.97},{"text":"not.","start":9420.93,"end":9421.33}]},{"text":"Can't call them a crp not appropriate for to go out on e delegate.","start":9422.93,"end":9427.97,"topics":[],"words":[{"text":"Can't","start":9422.93,"end":9423.37},{"text":"call","start":9423.37,"end":9423.53},{"text":"them","start":9423.53,"end":9423.69},{"text":"a","start":9423.69,"end":9423.85},{"text":"crp","start":9423.85,"end":9424.53},{"text":"not","start":9425.17,"end":9425.49},{"text":"appropriate","start":9425.49,"end":9426.01},{"text":"for","start":9426.01,"end":9426.25},{"text":"to","start":9426.25,"end":9426.41},{"text":"go","start":9426.41,"end":9426.57},{"text":"out","start":9426.57,"end":9426.77},{"text":"on","start":9426.77,"end":9427.05},{"text":"e","start":9427.05,"end":9427.33},{"text":"delegate.","start":9427.33,"end":9427.97}]}]},{"sentences":[{"text":"Normally it is done informally, which I think has been happening.","start":9428.93,"end":9434.6,"topics":[],"words":[{"text":"Normally","start":9428.93,"end":9429.61},{"text":"it","start":9429.61,"end":9429.85},{"text":"is","start":9429.85,"end":9430.13},{"text":"done","start":9430.36,"end":9430.6},{"text":"informally,","start":9430.6,"end":9431.4},{"text":"which","start":9432.6,"end":9432.92},{"text":"I","start":9432.92,"end":9433.16},{"text":"think","start":9433.16,"end":9433.44},{"text":"has","start":9433.44,"end":9433.72},{"text":"been","start":9433.72,"end":9434},{"text":"happening.","start":9434,"end":9434.6}]}]},{"sentences":[{"text":"So the Secretariat cannot be involved in this.","start":9438.44,"end":9444.84,"topics":[],"words":[{"text":"So","start":9438.44,"end":9438.84},{"text":"the","start":9441.48,"end":9441.88},{"text":"Secretariat","start":9442.2,"end":9443.2},{"text":"cannot","start":9443.2,"end":9443.68},{"text":"be","start":9443.68,"end":9443.84},{"text":"involved","start":9443.84,"end":9444.32},{"text":"in","start":9444.32,"end":9444.56},{"text":"this.","start":9444.56,"end":9444.84}]},{"text":"It needs to be informally from member State to member state.","start":9445.4,"end":9449.32,"topics":[],"words":[{"text":"It","start":9445.4,"end":9445.68},{"text":"needs","start":9445.68,"end":9445.88},{"text":"to","start":9445.88,"end":9446.08},{"text":"be","start":9446.08,"end":9446.279},{"text":"informally","start":9446.279,"end":9447},{"text":"from","start":9447.08,"end":9447.48},{"text":"member","start":9447.64,"end":9448.04},{"text":"State","start":9448.04,"end":9448.36},{"text":"to","start":9448.36,"end":9448.6},{"text":"member","start":9448.6,"end":9448.92},{"text":"state.","start":9448.92,"end":9449.32}]},{"text":"But how you decide to organize that between the member states?","start":9449.96,"end":9453.96,"topics":[],"words":[{"text":"But","start":9449.96,"end":9450.36},{"text":"how","start":9450.44,"end":9450.8},{"text":"you","start":9450.8,"end":9451.04},{"text":"decide","start":9451.04,"end":9451.48},{"text":"to","start":9451.48,"end":9451.8},{"text":"organize","start":9451.8,"end":9452.44},{"text":"that","start":9452.44,"end":9452.72},{"text":"between","start":9452.72,"end":9453.04},{"text":"the","start":9453.04,"end":9453.28},{"text":"member","start":9453.28,"end":9453.56},{"text":"states?","start":9453.56,"end":9453.96}]},{"text":"Again, the Secretary does not not involved.","start":9454.52,"end":9456.7,"topics":[],"words":[{"text":"Again,","start":9454.52,"end":9454.92},{"text":"the","start":9454.92,"end":9455.2},{"text":"Secretary","start":9455.2,"end":9455.64},{"text":"does","start":9455.64,"end":9455.84},{"text":"not","start":9455.84,"end":9455.99},{"text":"not","start":9456.14,"end":9456.26},{"text":"involved.","start":9456.26,"end":9456.7}]},{"text":"So I'm not going to ask.","start":9456.86,"end":9458.7,"topics":[],"words":[{"text":"So","start":9456.86,"end":9457.26},{"text":"I'm","start":9457.58,"end":9457.98},{"text":"not","start":9457.98,"end":9458.1},{"text":"going","start":9458.1,"end":9458.26},{"text":"to","start":9458.26,"end":9458.42},{"text":"ask.","start":9458.42,"end":9458.7}]}]}],"speaker":{"name":"Patricia","affiliation":"UN Secretariat","affiliation_full":"UN Secretariat","group":null,"function":"Officer"}},{"statement_number":109,"paragraphs":[{"sentences":[{"text":"I think we have just a few minutes to.","start":9462.54,"end":9464.94,"topics":[],"words":[{"text":"I","start":9462.54,"end":9462.82},{"text":"think","start":9462.82,"end":9462.98},{"text":"we","start":9462.98,"end":9463.1},{"text":"have","start":9463.1,"end":9463.26},{"text":"just","start":9463.26,"end":9463.54},{"text":"a","start":9463.54,"end":9463.78},{"text":"few","start":9463.78,"end":9464.06},{"text":"minutes","start":9464.14,"end":9464.58},{"text":"to.","start":9464.58,"end":9464.94}]},{"text":"Since when we lose translation.","start":9466.14,"end":9467.74,"topics":[],"words":[{"text":"Since","start":9466.14,"end":9466.5},{"text":"when","start":9466.5,"end":9466.74},{"text":"we","start":9466.74,"end":9466.9},{"text":"lose","start":9466.9,"end":9467.14},{"text":"translation.","start":9467.14,"end":9467.74}]},{"text":"So Germany, very quickly, if you can do a 30 second.","start":9467.9,"end":9472.46,"topics":[],"words":[{"text":"So","start":9467.9,"end":9468.3},{"text":"Germany,","start":9468.3,"end":9469.1},{"text":"very","start":9470.06,"end":9470.42},{"text":"quickly,","start":9470.42,"end":9470.9},{"text":"if","start":9470.9,"end":9471.14},{"text":"you","start":9471.14,"end":9471.26},{"text":"can","start":9471.26,"end":9471.42},{"text":"do","start":9471.42,"end":9471.62},{"text":"a","start":9471.62,"end":9471.78},{"text":"30","start":9471.78,"end":9472.059},{"text":"second.","start":9472.059,"end":9472.46}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":110,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Kohli.","start":9474.54,"end":9475.62,"topics":[],"words":[{"text":"Thank","start":9474.54,"end":9474.86},{"text":"you,","start":9474.86,"end":9474.94},{"text":"Mr.","start":9474.94,"end":9475.18},{"text":"Kohli.","start":9475.18,"end":9475.62}]},{"text":"I think it is one thing to make the proposals available to all member states.","start":9475.62,"end":9478.86,"topics":[],"words":[{"text":"I","start":9475.62,"end":9475.74},{"text":"think","start":9475.74,"end":9475.86},{"text":"it","start":9475.86,"end":9475.98},{"text":"is","start":9475.98,"end":9476.14},{"text":"one","start":9476.14,"end":9476.34},{"text":"thing","start":9476.34,"end":9476.54},{"text":"to","start":9476.54,"end":9476.74},{"text":"make","start":9476.74,"end":9476.9},{"text":"the","start":9476.9,"end":9477.06},{"text":"proposals","start":9477.06,"end":9477.58},{"text":"available","start":9477.58,"end":9477.9},{"text":"to","start":9477.9,"end":9478.18},{"text":"all","start":9478.18,"end":9478.34},{"text":"member","start":9478.34,"end":9478.54},{"text":"states.","start":9478.54,"end":9478.86}]},{"text":"Most likely all member states already got them informally, but it's a different story to make them also available to other stakeholders.","start":9478.86,"end":9485.75,"topics":[],"words":[{"text":"Most","start":9478.86,"end":9479.14},{"text":"likely","start":9479.14,"end":9479.38},{"text":"all","start":9479.38,"end":9479.62},{"text":"member","start":9479.62,"end":9479.78},{"text":"states","start":9479.78,"end":9480.06},{"text":"already","start":9480.06,"end":9480.42},{"text":"got","start":9480.42,"end":9480.66},{"text":"them","start":9480.66,"end":9480.86},{"text":"informally,","start":9480.86,"end":9481.5},{"text":"but","start":9481.99,"end":9482.11},{"text":"it's","start":9482.11,"end":9482.31},{"text":"a","start":9482.31,"end":9482.43},{"text":"different","start":9482.43,"end":9482.71},{"text":"story","start":9482.71,"end":9483.07},{"text":"to","start":9483.07,"end":9483.31},{"text":"make","start":9483.31,"end":9483.47},{"text":"them","start":9483.47,"end":9483.67},{"text":"also","start":9483.67,"end":9483.95},{"text":"available","start":9483.95,"end":9484.31},{"text":"to","start":9484.39,"end":9484.71},{"text":"other","start":9484.71,"end":9484.99},{"text":"stakeholders.","start":9484.99,"end":9485.75}]},{"text":"I'm, as a Bureau member, I'm happy to contribute to the effort and to pass on all the proposals that I get hold of.","start":9486.39,"end":9494.63,"topics":[],"words":[{"text":"I'm,","start":9486.39,"end":9486.83},{"text":"as","start":9486.83,"end":9486.99},{"text":"a","start":9486.99,"end":9487.11},{"text":"Bureau","start":9487.11,"end":9487.39},{"text":"member,","start":9487.39,"end":9487.59},{"text":"I'm","start":9487.59,"end":9487.87},{"text":"happy","start":9487.87,"end":9488.11},{"text":"to","start":9488.11,"end":9488.39},{"text":"contribute","start":9489.03,"end":9489.75},{"text":"to","start":9489.75,"end":9490.15},{"text":"the","start":9490.15,"end":9490.43},{"text":"effort","start":9490.43,"end":9490.83},{"text":"and","start":9490.83,"end":9491.19},{"text":"to","start":9491.43,"end":9491.79},{"text":"pass","start":9491.79,"end":9492.07},{"text":"on","start":9492.07,"end":9492.35},{"text":"all","start":9492.35,"end":9492.59},{"text":"the","start":9492.59,"end":9492.75},{"text":"proposals","start":9492.75,"end":9493.31},{"text":"that","start":9493.31,"end":9493.55},{"text":"I","start":9493.55,"end":9493.71},{"text":"get","start":9493.71,"end":9493.99},{"text":"hold","start":9493.99,"end":9494.31},{"text":"of.","start":9494.31,"end":9494.63}]},{"text":"And this is also true for the stakeholders.","start":9495.27,"end":9498.39,"topics":[],"words":[{"text":"And","start":9495.27,"end":9495.59},{"text":"this","start":9495.59,"end":9495.91},{"text":"is","start":9496.31,"end":9496.67},{"text":"also","start":9496.67,"end":9496.95},{"text":"true","start":9496.95,"end":9497.23},{"text":"for","start":9497.23,"end":9497.51},{"text":"the","start":9497.51,"end":9497.789},{"text":"stakeholders.","start":9497.789,"end":9498.39}]}]},{"sentences":[{"text":"So I guess at this point in time, I hope that I have all proposals.","start":9498.47,"end":9505.59,"topics":[],"words":[{"text":"So","start":9498.47,"end":9498.87},{"text":"I","start":9499.19,"end":9499.47},{"text":"guess","start":9499.47,"end":9499.83},{"text":"at","start":9501.35,"end":9501.63},{"text":"this","start":9501.63,"end":9501.83},{"text":"point","start":9501.83,"end":9502.03},{"text":"in","start":9502.03,"end":9502.19},{"text":"time,","start":9502.19,"end":9502.35},{"text":"I","start":9502.35,"end":9502.51},{"text":"hope","start":9502.51,"end":9502.67},{"text":"that","start":9502.67,"end":9502.83},{"text":"I","start":9502.83,"end":9502.99},{"text":"have","start":9502.99,"end":9503.19},{"text":"all","start":9503.19,"end":9503.51},{"text":"proposals.","start":9504.87,"end":9505.59}]},{"text":"No, I don't.","start":9506.79,"end":9507.67,"topics":[],"words":[{"text":"No,","start":9506.79,"end":9507.11},{"text":"I","start":9507.11,"end":9507.31},{"text":"don't.","start":9507.31,"end":9507.67}]},{"text":"But provided that I get them, I'm also happy to pass them on to the stakeholders.","start":9507.91,"end":9514.31,"topics":[],"words":[{"text":"But","start":9507.91,"end":9508.07},{"text":"provided","start":9508.07,"end":9508.51},{"text":"that","start":9508.51,"end":9508.67},{"text":"I","start":9508.67,"end":9508.91},{"text":"get","start":9508.91,"end":9509.23},{"text":"them,","start":9509.23,"end":9509.59},{"text":"I'm","start":9510.07,"end":9510.51},{"text":"also","start":9510.51,"end":9510.75},{"text":"happy","start":9510.75,"end":9511.15},{"text":"to","start":9511.15,"end":9511.39},{"text":"pass","start":9511.39,"end":9511.67},{"text":"them","start":9511.67,"end":9511.91},{"text":"on","start":9511.91,"end":9512.15},{"text":"to","start":9512.15,"end":9512.47},{"text":"the","start":9513.35,"end":9513.63},{"text":"stakeholders.","start":9513.63,"end":9514.31}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":111,"paragraphs":[{"sentences":[{"text":"Okay, it's almost six.","start":9525.91,"end":9529.11,"topics":[],"words":[{"text":"Okay,","start":9525.91,"end":9526.63},{"text":"it's","start":9527.99,"end":9528.35},{"text":"almost","start":9528.35,"end":9528.63},{"text":"six.","start":9528.71,"end":9529.11}]},{"text":"I think we have just a few seconds, so.","start":9529.19,"end":9532.47,"topics":[],"words":[{"text":"I","start":9529.19,"end":9529.43},{"text":"think","start":9529.43,"end":9529.55},{"text":"we","start":9529.55,"end":9529.67},{"text":"have","start":9529.67,"end":9529.83},{"text":"just","start":9529.83,"end":9530.03},{"text":"a","start":9530.03,"end":9530.19},{"text":"few","start":9530.19,"end":9530.43},{"text":"seconds,","start":9530.43,"end":9531.03},{"text":"so.","start":9532.07,"end":9532.47}]},{"text":"Okay.","start":9533.68,"end":9534.04,"topics":[],"words":[{"text":"Okay.","start":9533.68,"end":9534.04}]},{"text":"I want to say thank you to everybody for today's contributions.","start":9534.04,"end":9538.16,"topics":[],"words":[{"text":"I","start":9534.04,"end":9534.28},{"text":"want","start":9534.28,"end":9534.48},{"text":"to","start":9534.48,"end":9534.68},{"text":"say","start":9534.68,"end":9534.96},{"text":"thank","start":9534.96,"end":9535.32},{"text":"you","start":9535.32,"end":9535.48},{"text":"to","start":9535.48,"end":9535.68},{"text":"everybody","start":9535.68,"end":9536.2},{"text":"for","start":9536.2,"end":9536.56},{"text":"today's","start":9537.04,"end":9537.56},{"text":"contributions.","start":9537.56,"end":9538.16}]},{"text":"They've been quite fruitful, quite lively.","start":9538.56,"end":9541.12,"topics":[],"words":[{"text":"They've","start":9538.56,"end":9538.96},{"text":"been","start":9538.96,"end":9539.12},{"text":"quite","start":9539.12,"end":9539.44},{"text":"fruitful,","start":9539.44,"end":9540.08},{"text":"quite","start":9540.16,"end":9540.52},{"text":"lively.","start":9540.52,"end":9541.12}]}]},{"sentences":[{"text":"We mentioned this ECOSOC meeting coming on tomorrow.","start":9542.56,"end":9545.76,"topics":[],"words":[{"text":"We","start":9542.56,"end":9542.88},{"text":"mentioned","start":9542.88,"end":9543.24},{"text":"this","start":9543.24,"end":9543.44},{"text":"ECOSOC","start":9543.44,"end":9544.32},{"text":"meeting","start":9544.32,"end":9544.72},{"text":"coming","start":9544.72,"end":9545.04},{"text":"on","start":9545.04,"end":9545.28},{"text":"tomorrow.","start":9545.28,"end":9545.76}]},{"text":"We are all invited and we also have other meetings that have been scheduled.","start":9545.76,"end":9552.16,"topics":[],"words":[{"text":"We","start":9545.76,"end":9545.96},{"text":"are","start":9545.96,"end":9546.12},{"text":"all","start":9546.12,"end":9546.32},{"text":"invited","start":9546.32,"end":9546.88},{"text":"and","start":9547.84,"end":9548.24},{"text":"we","start":9548.4,"end":9548.68},{"text":"also","start":9548.68,"end":9548.96},{"text":"have","start":9549.68,"end":9550.04},{"text":"other","start":9550.04,"end":9550.32},{"text":"meetings","start":9550.32,"end":9550.88},{"text":"that","start":9550.88,"end":9551.2},{"text":"have","start":9551.2,"end":9551.48},{"text":"been","start":9551.48,"end":9551.64},{"text":"scheduled.","start":9551.64,"end":9552.16}]},{"text":"Those who don't have any.","start":9552.16,"end":9553.28,"topics":[],"words":[{"text":"Those","start":9552.16,"end":9552.4},{"text":"who","start":9552.4,"end":9552.6},{"text":"don't","start":9552.6,"end":9552.8},{"text":"have","start":9552.8,"end":9552.96},{"text":"any.","start":9552.96,"end":9553.28}]},{"text":"There's a lot of reading for you to do.","start":9554.08,"end":9555.88,"topics":[],"words":[{"text":"There's","start":9554.08,"end":9554.48},{"text":"a","start":9554.48,"end":9554.56},{"text":"lot","start":9554.56,"end":9554.68},{"text":"of","start":9554.68,"end":9554.88},{"text":"reading","start":9554.88,"end":9555.32},{"text":"for","start":9555.32,"end":9555.48},{"text":"you","start":9555.48,"end":9555.64},{"text":"to","start":9555.64,"end":9555.76},{"text":"do.","start":9555.76,"end":9555.88}]},{"text":"Don't go and just sleep.","start":9555.88,"end":9557.04,"topics":[],"words":[{"text":"Don't","start":9555.88,"end":9556.12},{"text":"go","start":9556.12,"end":9556.28},{"text":"and","start":9556.28,"end":9556.4},{"text":"just","start":9556.4,"end":9556.56},{"text":"sleep.","start":9556.56,"end":9557.04}]}]},{"sentences":[{"text":"And let's come together on Thursday morning to continue our discussions.","start":9558.97,"end":9564.49,"topics":[],"words":[{"text":"And","start":9558.97,"end":9559.21},{"text":"let's","start":9559.53,"end":9559.97},{"text":"come","start":9559.97,"end":9560.33},{"text":"together","start":9560.49,"end":9560.89},{"text":"on","start":9560.97,"end":9561.37},{"text":"Thursday","start":9561.93,"end":9562.33},{"text":"morning","start":9562.49,"end":9562.89},{"text":"to","start":9563.05,"end":9563.33},{"text":"continue","start":9563.33,"end":9563.61},{"text":"our","start":9563.61,"end":9563.89},{"text":"discussions.","start":9563.89,"end":9564.49}]},{"text":"Thank you all and have a good night.","start":9564.65,"end":9566.49,"topics":[],"words":[{"text":"Thank","start":9564.65,"end":9565.01},{"text":"you","start":9565.01,"end":9565.21},{"text":"all","start":9565.21,"end":9565.41},{"text":"and","start":9565.41,"end":9565.65},{"text":"have","start":9565.65,"end":9565.89},{"text":"a","start":9565.89,"end":9566.05},{"text":"good","start":9566.05,"end":9566.21},{"text":"night.","start":9566.21,"end":9566.49}]}]},{"sentences":[{"text":"Okay. The ECOSOC meeting is in the Trust.","start":9573.77,"end":9576.09,"topics":[],"words":[{"text":"Okay.","start":9573.77,"end":9574.17},{"text":"The","start":9574.17,"end":9574.29},{"text":"ECOSOC","start":9574.29,"end":9574.97},{"text":"meeting","start":9574.97,"end":9575.21},{"text":"is","start":9575.21,"end":9575.41},{"text":"in","start":9575.41,"end":9575.53},{"text":"the","start":9575.53,"end":9575.69},{"text":"Trust.","start":9575.69,"end":9576.09}]},{"text":"Thursday.","start":9576.89,"end":9577.29,"topics":[],"words":[{"text":"Thursday.","start":9576.89,"end":9577.29}]},{"text":"Thursday's meeting is where?","start":9577.93,"end":9579.13,"topics":[],"words":[{"text":"Thursday's","start":9577.93,"end":9578.53},{"text":"meeting","start":9578.53,"end":9578.69},{"text":"is","start":9578.69,"end":9578.85},{"text":"where?","start":9578.85,"end":9579.13}]},{"text":"In the.","start":9579.37,"end":9579.93,"topics":[],"words":[{"text":"In","start":9579.37,"end":9579.65},{"text":"the.","start":9579.65,"end":9579.93}]}]},{"sentences":[{"text":"The Trusteeship Chamber.","start":9580.41,"end":9581.73,"topics":[],"words":[{"text":"The","start":9580.41,"end":9580.73},{"text":"Trusteeship","start":9580.73,"end":9581.37},{"text":"Chamber.","start":9581.37,"end":9581.73}]}]},{"sentences":[{"text":"Where's that?","start":9581.73,"end":9582.25,"topics":[],"words":[{"text":"Where's","start":9581.73,"end":9581.97},{"text":"that?","start":9581.97,"end":9582.25}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":112,"paragraphs":[{"sentences":[{"text":"Third.","start":9583.13,"end":9583.53,"topics":[],"words":[{"text":"Third.","start":9583.13,"end":9583.53}]},{"text":"Third floor.","start":9585.46,"end":9586.18,"topics":[],"words":[{"text":"Third","start":9585.46,"end":9585.66},{"text":"floor.","start":9585.66,"end":9586.18}]}]}],"speaker":{"name":"Patricia","affiliation":"UN Secretariat","affiliation_full":"UN Secretariat","group":null,"function":"Officer"}},{"statement_number":113,"paragraphs":[{"sentences":[{"text":"Okay.","start":9586.34,"end":9586.9,"topics":[],"words":[{"text":"Okay.","start":9586.34,"end":9586.9}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":114,"paragraphs":[{"sentences":[{"text":"Please. Excuse me, please.","start":9586.9,"end":9589.06,"topics":[],"words":[{"text":"Please.","start":9586.9,"end":9587.22},{"text":"Excuse","start":9588.1,"end":9588.54},{"text":"me,","start":9588.54,"end":9588.74},{"text":"please.","start":9588.74,"end":9589.06}]},{"text":"Our meeting on Thursday is on the third floor in the Trusteeship Chamber.","start":9590.26,"end":9595.7,"topics":[],"words":[{"text":"Our","start":9590.26,"end":9590.58},{"text":"meeting","start":9590.58,"end":9590.86},{"text":"on","start":9590.86,"end":9591.14},{"text":"Thursday","start":9591.14,"end":9591.46},{"text":"is","start":9592.5,"end":9592.82},{"text":"on","start":9592.82,"end":9593.02},{"text":"the","start":9593.02,"end":9593.22},{"text":"third","start":9593.22,"end":9593.5},{"text":"floor","start":9593.5,"end":9593.9},{"text":"in","start":9593.9,"end":9594.06},{"text":"the","start":9594.06,"end":9594.22},{"text":"Trusteeship","start":9594.22,"end":9595.06},{"text":"Chamber.","start":9595.14,"end":9595.7}]},{"text":"Let's note again, we are not meeting here on Thursday.","start":9597.06,"end":9600.1,"topics":[],"words":[{"text":"Let's","start":9597.06,"end":9597.46},{"text":"note","start":9597.46,"end":9597.74},{"text":"again,","start":9597.74,"end":9598.02},{"text":"we","start":9598.34,"end":9598.62},{"text":"are","start":9598.62,"end":9598.78},{"text":"not","start":9598.78,"end":9598.98},{"text":"meeting","start":9598.98,"end":9599.3},{"text":"here","start":9599.3,"end":9599.58},{"text":"on","start":9599.58,"end":9599.78},{"text":"Thursday.","start":9599.78,"end":9600.1}]},{"text":"We are meeting on the third floor in the Trusteeship Chamber.","start":9601.38,"end":9605.86,"topics":[],"words":[{"text":"We","start":9601.38,"end":9601.66},{"text":"are","start":9601.66,"end":9601.82},{"text":"meeting","start":9601.82,"end":9602.06},{"text":"on","start":9602.06,"end":9602.3},{"text":"the","start":9602.3,"end":9602.5},{"text":"third","start":9602.5,"end":9602.82},{"text":"floor","start":9602.82,"end":9603.38},{"text":"in","start":9603.7,"end":9603.98},{"text":"the","start":9603.98,"end":9604.18},{"text":"Trusteeship","start":9604.18,"end":9605.06},{"text":"Chamber.","start":9605.3,"end":9605.86}]}]}],"speaker":{"name":"Patricia","affiliation":"UN Secretariat","affiliation_full":"UN Secretariat","group":null,"function":"Officer"}},{"statement_number":115,"paragraphs":[{"sentences":[{"text":"Thank you.","start":9606.5,"end":9607.14,"topics":[],"words":[{"text":"Thank","start":9606.5,"end":9606.86},{"text":"you.","start":9606.86,"end":9607.14}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":null}}],"topics":[{"key":"definitions-and-scope","label":"Definitions and Scope (HNWIs and Illicit Financial Flows)","description":"Calls for clear, common definitions of “high‑net‑worth individual” and “tax‑related illicit financial flows,” and for better alignment between article titles and operative text. Delegates highlighted the need to distinguish avoidance, evasion, and IFFs."},{"key":"high-net-worth-taxation","label":"Taxation of High‑Net‑Worth Individuals","description":"Developing measures and coordinated approaches to ensure fair and effective (often progressive) taxation of high‑net‑worth individuals, potentially elaborated through future protocols. Many delegations stressed equity, progressivity, and feasibility across diverse national systems."},{"key":"confidentiality-safeguards","label":"Confidentiality and Data Protection in Information Sharing","description":"Ensuring safeguards, proportionality, and taxpayer privacy in any information sharing, including language to avoid disclosure of taxpayer‑specific data. Delegations emphasized legal bases, procedures, and confidentiality protections."},{"key":"tax-sovereignty-and-flexibility","label":"Tax Sovereignty and Flexibility","description":"Respecting national tax policy choices, progressivity, and differing legal frameworks while avoiding duplication with existing regimes. Many delegations sought language preserving sovereignty and allowing implementation tailored to domestic systems."},{"key":"origin-jurisdiction-taxing-rights","label":"Taxing Rights of Origin Jurisdictions for IFFs","description":"Proposals that income and profits linked to tax‑related illicit financial flows be taxed by the jurisdiction where the flows originate. Supporters emphasized fairness and domestic resource mobilization; others raised concerns about scope and consistency with existing rules."},{"key":"exchange-of-information-structures","label":"Exchange of Information on Avoidance Structures","description":"Sharing general information on structures and techniques used to avoid or evade taxes, with debate over whether exchanges are spontaneous, automatic, or on request and how they relate to Article 10. Clarifications sought to keep exchanges non‑taxpayer‑specific while still actionable."},{"key":"public-country-by-country-reporting","label":"Public Country‑by‑Country Reporting","description":"Introducing public CbCR for multinationals to expose profit shifting and reduce information asymmetries, making data accessible beyond tax administrations. Advocates urged explicit convention language or a standalone provision."},{"key":"coordinated-approaches-and-protocols","label":"Coordinated Approaches and Protocols","description":"Preference for high‑level, programmatic commitments in the Framework Convention with detailed actions developed via Conference of Parties decisions or optional protocols. Several delegations urged voluntary, flexible implementation respecting differing capacities."},{"key":"beneficial-ownership-and-asset-registries","label":"Beneficial Ownership and Global Asset Registries","description":"Establishing beneficial ownership transparency and global asset registries to trace wealth and luxury assets, bolster enforcement, and underpin effective information exchange. Suggested linkages to existing standards and risk‑based implementation."},{"key":"capacity-building-and-technical-assistance","label":"Capacity Building and Technical Assistance","description":"Sustained support for developing countries’ tax administrations, including secure exchange platforms, skills transfer, and institutional strengthening. Emphasis on enabling effective detection, prevention, and cooperation under the Convention."}]}}