{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/es/asset/k1r/k1r7fndiam.txt","guide":"/llms.txt"},"video":{"id":"k1r/k1r7fndiam","kaltura_id":"1_r7fndiam","title":"(4th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","clean_title":"(4th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","url":"https://webtv.un.org/en/asset/k1r/k1r7fndiam","date":"2025-02-04T00:00:00.000Z","scheduled_time":"2025-02-04T20:00:00.000Z","status":"finished","duration":"01:09:06","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1r/k1r7fndiam"},"metadata":{"summary":"Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation will hold their organizational meeting from 3-6 February 2025.","description":"The UN General Assembly has established an intergovernmental negotiating committee to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. 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","General Assembly","79th Session"],"geographic_subject":[],"subject_topical":["INTERGOVERNMENTAL ORGANIZATIONS","TAXATION","COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"048a14e8-5b78-42ac-afec-4081ed682505","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good afternoon, everyone.","start":1922.16,"end":1923.12,"topics":[],"words":[{"text":"Good","start":1922.16,"end":1922.32},{"text":"afternoon,","start":1922.32,"end":1922.76},{"text":"everyone.","start":1922.76,"end":1923.12}]},{"text":"The fourth meeting of the Committee is called to 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Thank you, Chair.","start":2129.64,"end":2131,"topics":[],"words":[{"text":"Thank","start":2129.64,"end":2130},{"text":"you.","start":2130,"end":2130.24},{"text":"Thank","start":2130.24,"end":2130.56},{"text":"you,","start":2130.56,"end":2130.72},{"text":"Chair.","start":2130.72,"end":2131}]},{"text":"We look forward to receive the paper as you highlighted.","start":2131.72,"end":2135.96,"topics":[],"words":[{"text":"We","start":2131.72,"end":2132},{"text":"look","start":2132,"end":2132.16},{"text":"forward","start":2132.16,"end":2132.44},{"text":"to","start":2132.44,"end":2132.84},{"text":"receive","start":2133.24,"end":2133.68},{"text":"the","start":2133.68,"end":2133.84},{"text":"paper","start":2133.84,"end":2134.2},{"text":"as","start":2134.92,"end":2135.2},{"text":"you","start":2135.2,"end":2135.36},{"text":"highlighted.","start":2135.36,"end":2135.96}]},{"text":"But in the meantime, I see that there is an overwhelming support for the second protocol to be in dispute prevention 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think there were comments by some delegations indicating that high network individuals, a protocol on this issue would be too related to exchange of information protocol, which is something that as of now is listed as, as a protocol for the future.","start":2191.93,"end":2216.27,"topics":[{"key":"hnwi-taxation","label":"High-Net-Worth Individuals Taxation","description":"Targeted measures to address tax evasion and avoidance by high-net-worth individuals, including anti-avoidance rules, asset transparency, and supportive cooperation tools."},{"key":"exchange-of-information","label":"Exchange of Information","description":"Cross-border tax information sharing mechanisms as integral components of protocol implementation, and their role in combating evasion and improving 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to indicate that that would not prevent us in any way to discuss this issue if we were to decide on, for example, high network individuals, all or illicit financial flows.","start":2217.23,"end":2230.229,"topics":[{"key":"hnwi-taxation","label":"High-Net-Worth Individuals Taxation","description":"Targeted measures to address tax evasion and avoidance by high-net-worth individuals, including anti-avoidance rules, asset transparency, and supportive cooperation tools."},{"key":"illicit-financial-flows","label":"Illicit Financial Flows","description":"Policies to curb tax-related illicit financial flows and evasion that drain public resources, with emphasis on impacts in developing countries and the need for coordinated international 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think the Committee will be in the capacity to come to a conclusion on that protocol being relevant or not for the future, assessing what has been 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think as of now, for example, we are coming to, it seems to be a conclusion that, for example, a protocol in digital economy will be duplicative of what we have in the protocol one already.","start":2243.76,"end":2256.48,"topics":[{"key":"digital-economy-taxation","label":"Digital Economy Taxation","description":"Debate on pursuing a protocol for the digital economy amid concerns about duplication with existing work (e.g., cross-border services) and varying national digital capacities."},{"key":"coherence-with-existing-standards","label":"Coherence with Existing Standards","description":"Designing protocols to complement and avoid duplication with established international tax standards and frameworks, ensuring consistency and 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a similar conclusion could be easily reached if we were to, for example, develop an IFFS protocol or a high network individual protocol that happened to have enough provisions on exchange of information, and therefore maybe an exchange of information protocol for the future is not any longer necessary.","start":2256.72,"end":2278.46,"topics":[{"key":"illicit-financial-flows","label":"Illicit Financial Flows","description":"Policies to curb tax-related illicit financial flows and evasion that drain public resources, with emphasis on impacts in developing countries and the need for coordinated international measures."},{"key":"hnwi-taxation","label":"High-Net-Worth Individuals Taxation","description":"Targeted measures to address tax evasion and avoidance by high-net-worth individuals, including anti-avoidance rules, asset transparency, and supportive cooperation tools."},{"key":"exchange-of-information","label":"Exchange of Information","description":"Cross-border tax information 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for example, in the context of developing an elicit financial flows protocol, we will be able to more probably, most probably include enabling conditions and provisions, such as, for example, a global registry on assets that could serve many purposes, not only listed financial flows.","start":2305.39,"end":2327.04,"topics":[{"key":"illicit-financial-flows","label":"Illicit Financial Flows","description":"Policies to curb tax-related illicit financial flows and evasion that drain public resources, with emphasis on impacts in developing countries and the need for coordinated international measures."},{"key":"global-asset-registry","label":"Global Asset Registry","description":"Proposals to establish or enhance asset registries to improve transparency, track wealth and ownership, and support multiple objectives such as tackling illicit flows and HNWI 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Thank you, Mr. Chair.","start":3233.94,"end":3235.46,"topics":[],"words":[{"text":"Thank","start":3233.94,"end":3234.3},{"text":"you.","start":3234.3,"end":3234.46},{"text":"Thank","start":3234.46,"end":3234.66},{"text":"you,","start":3234.66,"end":3234.78},{"text":"Mr.","start":3234.78,"end":3235.1},{"text":"Chair.","start":3235.1,"end":3235.46}]},{"text":"First, as it's the first time I'm speaking during the session, I would like to congratulate you for your appointment and the members of the Bureau 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