{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/es/asset/k1x/k1x9lb4l9s?lang=en","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/k1x/k1x9lb4l9s.txt","guide":"/llms.txt"},"video":{"id":"k1x/k1x9lb4l9s","kaltura_id":"1_x9lb4l9s","title":"(10th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(10th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1x/k1x9lb4l9s","date":"2026-08-07T00:00:00.000Z","scheduled_time":"2026-08-07T19:00:00.000Z","status":"finished","duration":"01:33:19","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1x/k1x9lb4l9s"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe 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","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"azure-llm-speech-8749e52c-3714-4194-90a3-7c920410bec5","language":"en","data":[{"statement_number":1,"start":1.95,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=2","paragraphs":[{"sentences":[{"text":"Good afternoon, everyone, and welcome back 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please, no more requests for the floor from stakeholders, anyone.","start":32.51,"end":37.87,"topics":[],"words":[{"text":"So","start":32.51,"end":32.91},{"text":"please,","start":32.91,"end":33.47},{"text":"no","start":34.67,"end":34.99},{"text":"more","start":34.99,"end":35.19},{"text":"requests","start":35.19,"end":35.63},{"text":"for","start":35.63,"end":35.79},{"text":"the","start":35.79,"end":35.91},{"text":"floor","start":35.91,"end":36.31},{"text":"from","start":36.31,"end":36.75},{"text":"stakeholders,","start":36.75,"end":37.39},{"text":"anyone.","start":37.39,"end":37.87}]},{"text":"We're just going through this list and then we'll 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beyond the time, the microphone will cut and we'll move to the next person.","start":46.83,"end":51.63,"topics":[],"words":[{"text":"Immediately","start":46.83,"end":47.55},{"text":"you","start":47.55,"end":47.71},{"text":"go","start":47.71,"end":47.87},{"text":"beyond","start":47.87,"end":48.39},{"text":"the","start":48.39,"end":48.51},{"text":"time,","start":48.51,"end":48.99},{"text":"the","start":49.55,"end":49.67},{"text":"microphone","start":49.67,"end":50.15},{"text":"will","start":50.15,"end":50.27},{"text":"cut","start":50.27,"end":50.43},{"text":"and","start":50.43,"end":50.55},{"text":"we'll","start":50.55,"end":50.79},{"text":"move","start":50.79,"end":50.91},{"text":"to","start":50.91,"end":51.07},{"text":"the","start":51.07,"end":51.15},{"text":"next","start":51.15,"end":51.35},{"text":"person.","start":51.35,"end":51.63}]},{"text":"So with that, we want to invite ICC Mexico to take the 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you, Khalid.","start":207.47,"end":208.19,"topics":[],"words":[{"text":"Thank","start":207.47,"end":207.71},{"text":"you,","start":207.71,"end":207.87},{"text":"Khalid.","start":207.87,"end":208.19}]}]}],"speaker":{"name":null,"affiliation":"ICC","affiliation_full":"ICC","group":null,"function":"Representative"}},{"statement_number":3,"start":209.63,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=210","paragraphs":[{"sentences":[{"text":"Thank you.","start":209.63,"end":210.15,"topics":[],"words":[{"text":"Thank","start":209.63,"end":210.03},{"text":"you.","start":210.03,"end":210.15}]},{"text":"Stakeholder two, 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UN independent expert on foreign debt and international financial obligations, and I thank you for the 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The discussion focused on how states can take meaningful steps toward alignment over time without creating unworkable obligations."}],"words":[{"text":"And","start":264.95,"end":265.11},{"text":"what","start":265.11,"end":265.39},{"text":"is","start":265.39,"end":265.51},{"text":"that","start":265.51,"end":265.75},{"text":"obligation","start":265.75,"end":266.39},{"text":"that","start":266.39,"end":266.55},{"text":"we","start":266.55,"end":266.67},{"text":"are","start":266.67,"end":266.75},{"text":"talking","start":266.75,"end":267.11},{"text":"about?","start":267.11,"end":267.59}]},{"text":"I've heard conversations today about what are we changing, when are we changing, how are we going to change it, do we have to change it?","start":268.79,"end":278.47,"topics":[{"key":"progressive-implementation","label":"Progressive Implementation","description":"Several speakers emphasized that implementation should be gradual, realistic, and responsive to changing international tax norms. 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We welcome Article 21 and would like to offer two specific suggestions regarding paragraphs two and three.","start":351.99,"end":358.47,"topics":[{"key":"tax-treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Delegates discussed how the convention should relate to existing bilateral, regional, and multilateral tax agreements, as well as domestic law. 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taken the three and so it's up.","start":474.83,"end":479.07,"topics":[],"words":[{"text":"We've","start":474.83,"end":475.03},{"text":"taken","start":475.03,"end":475.31},{"text":"the","start":475.31,"end":475.43},{"text":"three","start":475.47,"end":475.87},{"text":"and","start":475.87,"end":476.03},{"text":"so","start":476.03,"end":476.43},{"text":"it's","start":476.51,"end":476.75},{"text":"up.","start":478.87,"end":479.07}]},{"text":"We will not be able to take those who are now putting up their 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this.","start":487.19,"end":488.95,"topics":[],"words":[{"text":"So","start":487.19,"end":487.51},{"text":"thank","start":487.59,"end":487.91},{"text":"you","start":487.91,"end":488.03},{"text":"everyone","start":488.03,"end":488.47},{"text":"on","start":488.55,"end":488.71},{"text":"this.","start":488.71,"end":488.95}]},{"text":"I'm sure, Alice, we still can make written input, so you can send whatever written input you want to send later on.","start":488.95,"end":498.15,"topics":[],"words":[{"text":"I'm","start":488.95,"end":489.19},{"text":"sure,","start":489.19,"end":489.51},{"text":"Alice,","start":489.59,"end":489.91},{"text":"we","start":489.91,"end":490.07},{"text":"still","start":490.07,"end":490.39},{"text":"can","start":490.39,"end":490.79},{"text":"make","start":491.27,"end":491.67},{"text":"written","start":491.75,"end":492.07},{"text":"input,","start":492.07,"end":492.47},{"text":"so","start":492.47,"end":492.67},{"text":"you","start":492.71,"end":492.87},{"text":"can","start":492.87,"end":493.19},{"text":"send","start":493.19,"end":493.67},{"text":"whatever","start":493.79,"end":494.27},{"text":"written","start":494.27,"end":494.59},{"text":"input","start":494.59,"end":494.95},{"text":"you","start":494.95,"end":495.03},{"text":"want","start":495.03,"end":495.55},{"text":"to","start":495.55,"end":495.63},{"text":"send","start":495.63,"end":496.15},{"text":"later","start":497.59,"end":498.03},{"text":"on.","start":498.03,"end":498.15}]},{"text":"And with that, we've concluded the discussions on Article 21.","start":499.59,"end":503.91,"topics":[],"words":[{"text":"And","start":499.59,"end":499.91},{"text":"with","start":499.91,"end":500.23},{"text":"that,","start":500.31,"end":500.71},{"text":"we've","start":501.11,"end":501.35},{"text":"concluded","start":501.35,"end":501.91},{"text":"the","start":501.91,"end":501.99},{"text":"discussions","start":501.99,"end":502.63},{"text":"on","start":502.63,"end":502.79},{"text":"Article","start":502.79,"end":503.11},{"text":"21.","start":503.11,"end":503.91}]},{"text":"I want to move now to Article 22, which deals with the settlement of disputes regarding the Convention.","start":504.79,"end":512.95,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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The proposal for consultation was there during the sessions.","start":518.03,"end":526.27,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. Speakers called for clearer rules on terminology, timelines, annex procedures, costs, and whether additional voluntary mechanisms should be available."},{"key":"protocols-and-annexes","label":"Protocols and Annexes","description":"Another recurring issue was how the framework convention should interact with future protocols and annexes. 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we want to take them as a batch between-- so from article-- so we have article 23, which is the 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Speakers called for clearer rules on terminology, timelines, annex procedures, costs, and whether additional voluntary mechanisms should be available."}],"words":[{"text":"With","start":1347.03,"end":1347.15},{"text":"regards","start":1347.15,"end":1347.43},{"text":"to","start":1347.43,"end":1347.51},{"text":"Article","start":1347.51,"end":1347.99},{"text":"22,","start":1347.99,"end":1348.35},{"text":"we","start":1348.35,"end":1348.47},{"text":"acknowledge","start":1348.47,"end":1348.99},{"text":"that","start":1348.99,"end":1349.15},{"text":"there","start":1349.15,"end":1349.31},{"text":"should","start":1349.31,"end":1349.55},{"text":"be","start":1349.55,"end":1349.67},{"text":"an","start":1349.67,"end":1349.79},{"text":"article","start":1349.79,"end":1350.19},{"text":"in","start":1350.19,"end":1350.27},{"text":"the","start":1350.27,"end":1350.35},{"text":"framework","start":1350.35,"end":1350.79},{"text":"convention","start":1350.79,"end":1351.27},{"text":"dealing","start":1351.27,"end":1351.51},{"text":"with","start":1351.51,"end":1351.67},{"text":"the","start":1351.67,"end":1351.75},{"text":"settlement","start":1351.75,"end":1352.31},{"text":"of","start":1352.31,"end":1352.39},{"text":"disputes","start":1352.39,"end":1352.83},{"text":"regarding","start":1352.83,"end":1353.23},{"text":"the","start":1353.23,"end":1353.31},{"text":"convention.","start":1353.31,"end":1353.87}]},{"text":"However, we would like to support the intervention of the distinguished colleague of the Cote d'Ivoire, if we understood it well, in stating that we also think that the second paragraph is already covered in paragraph one, and therefore we can delete paragraph two.","start":1354.51,"end":1367.39,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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Speakers called for clearer rules on terminology, timelines, annex procedures, costs, and whether additional voluntary mechanisms should be available."}],"words":[{"text":"But","start":1368.19,"end":1368.35},{"text":"we","start":1368.35,"end":1368.47},{"text":"are","start":1368.47,"end":1368.59},{"text":"open","start":1368.59,"end":1368.87},{"text":"to","start":1368.87,"end":1368.95},{"text":"listen","start":1368.95,"end":1369.23},{"text":"to","start":1369.23,"end":1369.39},{"text":"other","start":1369.39,"end":1369.55},{"text":"member","start":1369.55,"end":1369.83},{"text":"states","start":1369.83,"end":1370.11},{"text":"in","start":1370.11,"end":1370.23},{"text":"explaining","start":1370.23,"end":1370.83},{"text":"why","start":1370.83,"end":1371.07},{"text":"having","start":1371.07,"end":1371.31},{"text":"such","start":1371.31,"end":1371.51},{"text":"a","start":1371.51,"end":1371.55},{"text":"provision","start":1371.55,"end":1372.03},{"text":"would","start":1372.03,"end":1372.15},{"text":"be","start":1372.15,"end":1372.23},{"text":"useful.","start":1372.23,"end":1372.59}]},{"text":"As regards Article 25, Czechia will not repeat all the reasons for which it is essential to allow reservations in the framework convention, besides mentioning that given the fact that text is such an integral part of state sovereignty, we believe that the framework convention should allow for reservations.","start":1373.67,"end":1388.83,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"As","start":1373.67,"end":1373.79},{"text":"regards","start":1373.79,"end":1374.07},{"text":"Article","start":1374.07,"end":1374.39},{"text":"25,","start":1374.39,"end":1375.07},{"text":"Czechia","start":1375.07,"end":1375.43},{"text":"will","start":1375.43,"end":1375.55},{"text":"not","start":1375.55,"end":1375.71},{"text":"repeat","start":1375.71,"end":1376.11},{"text":"all","start":1376.11,"end":1376.27},{"text":"the","start":1376.27,"end":1376.35},{"text":"reasons","start":1376.35,"end":1376.83},{"text":"for","start":1376.83,"end":1376.99},{"text":"which","start":1376.99,"end":1377.23},{"text":"it","start":1377.23,"end":1377.35},{"text":"is","start":1377.35,"end":1377.47},{"text":"essential","start":1377.47,"end":1377.99},{"text":"to","start":1377.99,"end":1378.11},{"text":"allow","start":1378.11,"end":1378.31},{"text":"reservations","start":1378.31,"end":1379.03},{"text":"in","start":1379.03,"end":1379.15},{"text":"the","start":1379.15,"end":1379.23},{"text":"framework","start":1379.23,"end":1379.59},{"text":"convention,","start":1379.59,"end":1380.27},{"text":"besides","start":1380.59,"end":1380.99},{"text":"mentioning","start":1380.99,"end":1381.47},{"text":"that","start":1381.47,"end":1381.63},{"text":"given","start":1381.63,"end":1381.95},{"text":"the","start":1381.95,"end":1382.03},{"text":"fact","start":1382.03,"end":1382.43},{"text":"that","start":1382.99,"end":1383.27},{"text":"text","start":1383.27,"end":1383.55},{"text":"is","start":1383.55,"end":1383.63},{"text":"such","start":1383.63,"end":1383.91},{"text":"an","start":1383.91,"end":1384.11},{"text":"integral","start":1384.27,"end":1384.67},{"text":"part","start":1384.67,"end":1384.99},{"text":"of","start":1384.99,"end":1385.07},{"text":"state","start":1385.07,"end":1385.31},{"text":"sovereignty,","start":1385.31,"end":1385.95},{"text":"we","start":1385.95,"end":1386.11},{"text":"believe","start":1386.11,"end":1386.47},{"text":"that","start":1386.47,"end":1386.63},{"text":"the","start":1386.63,"end":1386.71},{"text":"framework","start":1386.71,"end":1387.11},{"text":"convention","start":1387.11,"end":1387.55},{"text":"should","start":1387.55,"end":1387.79},{"text":"allow","start":1387.79,"end":1387.95},{"text":"for","start":1387.95,"end":1388.11},{"text":"reservations.","start":1388.11,"end":1388.83}]},{"text":"What we find even more surprising is that the current draft does not allow for reservations, where clearly a vast majority of member states during the intercessional meeting, with an exception of one member state, supported a provision that would allow states parties to provide reservations.","start":1389.55,"end":1402.75,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"What","start":1389.55,"end":1389.71},{"text":"we","start":1389.71,"end":1389.87},{"text":"find","start":1389.87,"end":1390.07},{"text":"even","start":1390.07,"end":1390.27},{"text":"more","start":1390.27,"end":1390.47},{"text":"surprising","start":1390.47,"end":1391.07},{"text":"is","start":1391.07,"end":1391.15},{"text":"that","start":1391.15,"end":1391.27},{"text":"the","start":1391.27,"end":1391.39},{"text":"current","start":1391.39,"end":1391.75},{"text":"draft","start":1391.75,"end":1392.07},{"text":"does","start":1392.07,"end":1392.23},{"text":"not","start":1392.23,"end":1392.51},{"text":"allow","start":1392.51,"end":1392.67},{"text":"for","start":1392.67,"end":1392.87},{"text":"reservations,","start":1392.87,"end":1393.47},{"text":"where","start":1393.47,"end":1393.63},{"text":"clearly","start":1393.63,"end":1394.03},{"text":"a","start":1394.03,"end":1394.07},{"text":"vast","start":1394.07,"end":1394.35},{"text":"majority","start":1394.35,"end":1394.79},{"text":"of","start":1394.79,"end":1394.91},{"text":"member","start":1394.91,"end":1395.23},{"text":"states","start":1395.23,"end":1395.63},{"text":"during","start":1395.95,"end":1396.19},{"text":"the","start":1396.19,"end":1396.27},{"text":"intercessional","start":1396.27,"end":1396.95},{"text":"meeting,","start":1396.95,"end":1397.39},{"text":"with","start":1397.79,"end":1397.91},{"text":"an","start":1397.91,"end":1398.03},{"text":"exception","start":1398.03,"end":1398.51},{"text":"of","start":1398.51,"end":1398.67},{"text":"one","start":1398.67,"end":1398.91},{"text":"member","start":1398.91,"end":1399.23},{"text":"state,","start":1399.23,"end":1399.51},{"text":"supported","start":1399.51,"end":1399.95},{"text":"a","start":1399.95,"end":1400.03},{"text":"provision","start":1400.03,"end":1400.43},{"text":"that","start":1400.43,"end":1400.59},{"text":"would","start":1400.59,"end":1400.75},{"text":"allow","start":1400.75,"end":1400.99},{"text":"states","start":1400.99,"end":1401.23},{"text":"parties","start":1401.23,"end":1401.63},{"text":"to","start":1401.63,"end":1401.71},{"text":"provide","start":1401.71,"end":1402.03},{"text":"reservations.","start":1402.03,"end":1402.75}]},{"text":"Nevertheless, we would like to suggest once again to allow for reservations in the framework convention.","start":1403.99,"end":1407.99,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Nevertheless,","start":1403.99,"end":1404.55},{"text":"we","start":1404.55,"end":1404.71},{"text":"would","start":1404.71,"end":1404.87},{"text":"like","start":1404.87,"end":1405.03},{"text":"to","start":1405.03,"end":1405.15},{"text":"suggest","start":1405.15,"end":1405.55},{"text":"once","start":1405.55,"end":1405.75},{"text":"again","start":1405.75,"end":1405.99},{"text":"to","start":1405.99,"end":1406.15},{"text":"allow","start":1406.19,"end":1406.31},{"text":"for","start":1406.31,"end":1406.47},{"text":"reservations","start":1406.47,"end":1407.03},{"text":"in","start":1407.03,"end":1407.11},{"text":"the","start":1407.11,"end":1407.19},{"text":"framework","start":1407.19,"end":1407.51},{"text":"convention.","start":1407.51,"end":1407.99}]},{"text":"As regards to particular wording, we will submit our proposal in writing.","start":1408.23,"end":1411.51,"topics":[],"words":[{"text":"As","start":1408.23,"end":1408.31},{"text":"regards","start":1408.35,"end":1408.83},{"text":"to","start":1408.83,"end":1408.91},{"text":"particular","start":1408.91,"end":1409.43},{"text":"wording,","start":1409.43,"end":1409.75},{"text":"we","start":1409.75,"end":1409.83},{"text":"will","start":1409.83,"end":1409.99},{"text":"submit","start":1409.99,"end":1410.35},{"text":"our","start":1410.35,"end":1410.47},{"text":"proposal","start":1410.47,"end":1410.95},{"text":"in","start":1410.95,"end":1411.03},{"text":"writing.","start":1411.03,"end":1411.51}]},{"text":"Thank you, Mr. Kourid.","start":1411.51,"end":1412.55,"topics":[],"words":[{"text":"Thank","start":1411.51,"end":1411.79},{"text":"you,","start":1411.79,"end":1411.87},{"text":"Mr.","start":1411.87,"end":1412.15},{"text":"Kourid.","start":1412.15,"end":1412.55}]}]}],"speaker":{"name":null,"affiliation":"CZE","affiliation_full":"Czechia","group":null,"function":"Representative"}},{"statement_number":23,"start":1414.63,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=1415","paragraphs":[{"sentences":[{"text":"Thank you, Sweden, please.","start":1414.63,"end":1416.79,"topics":[],"words":[{"text":"Thank","start":1414.63,"end":1415.03},{"text":"you,","start":1415.03,"end":1415.15},{"text":"Sweden,","start":1415.15,"end":1415.67},{"text":"please.","start":1416.31,"end":1416.79}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":24,"start":1419.91,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=1420","paragraphs":[{"sentences":[{"text":"Thank you, Chair, for giving me the floor.","start":1419.91,"end":1421.59,"topics":[],"words":[{"text":"Thank","start":1419.91,"end":1420.11},{"text":"you,","start":1420.11,"end":1420.23},{"text":"Chair,","start":1420.23,"end":1420.47},{"text":"for","start":1420.47,"end":1420.71},{"text":"giving","start":1420.71,"end":1420.95},{"text":"me","start":1420.95,"end":1421.07},{"text":"the","start":1421.07,"end":1421.19},{"text":"floor.","start":1421.19,"end":1421.59}]},{"text":"On Article 25, we also agree that the possibility of making reservations can facilitate broader participation in and acceptance of the convention.","start":1422.55,"end":1430.55,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"We","start":1819.67,"end":1819.83},{"text":"believe","start":1819.83,"end":1820.39},{"text":"also","start":1820.39,"end":1820.71},{"text":"for","start":1820.71,"end":1821.03},{"text":"to","start":1821.03,"end":1821.15},{"text":"have","start":1821.15,"end":1821.35},{"text":"broadest","start":1821.35,"end":1821.79},{"text":"participation","start":1821.79,"end":1822.87},{"text":"possible","start":1822.87,"end":1823.43},{"text":"to","start":1823.43,"end":1823.67},{"text":"the","start":1823.67,"end":1823.91},{"text":"framework","start":1824.23,"end":1824.63},{"text":"convention","start":1824.63,"end":1825.27},{"text":"that","start":1825.27,"end":1825.39},{"text":"there","start":1825.39,"end":1825.51},{"text":"should","start":1825.51,"end":1825.75},{"text":"be","start":1825.75,"end":1825.91},{"text":"a","start":1825.91,"end":1825.95},{"text":"possibility","start":1825.95,"end":1826.55},{"text":"to","start":1826.55,"end":1826.71},{"text":"make","start":1826.71,"end":1827.03},{"text":"reservations","start":1827.03,"end":1827.91},{"text":"concerning","start":1828.47,"end":1829.03},{"text":"language.","start":1829.03,"end":1829.47}]},{"text":"We were also thinking about what is provided in the BBNG that no reservations or exceptions may be made unless expressly permitted by other articles of the agreement.","start":1829.47,"end":1840.55,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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This topic was linked to unequal bargaining power and the need for fairer participation in international tax cooperation."}],"words":[{"text":"If","start":2359.63,"end":2359.79},{"text":"the","start":2359.79,"end":2359.95},{"text":"framework","start":2360.35,"end":2360.71},{"text":"convention","start":2360.71,"end":2361.23},{"text":"contains","start":2361.23,"end":2361.59},{"text":"a","start":2361.59,"end":2361.63},{"text":"number","start":2361.63,"end":2362.03},{"text":"of","start":2362.03,"end":2362.11},{"text":"substantive","start":2362.11,"end":2362.67},{"text":"obligations","start":2362.67,"end":2363.43},{"text":"that","start":2363.43,"end":2363.59},{"text":"states","start":2363.59,"end":2363.95},{"text":"consider","start":2363.95,"end":2364.35},{"text":"too","start":2364.35,"end":2364.59},{"text":"far","start":2364.59,"end":2364.87},{"text":"reaching,","start":2364.87,"end":2365.39},{"text":"including","start":2365.47,"end":2366.11},{"text":"in","start":2366.11,"end":2366.19},{"text":"relation","start":2366.19,"end":2366.67},{"text":"to","start":2366.67,"end":2366.79},{"text":"their","start":2366.79,"end":2367.03},{"text":"ability","start":2367.03,"end":2367.47},{"text":"to","start":2367.47,"end":2367.67},{"text":"design","start":2367.67,"end":2368.19},{"text":"and","start":2368.19,"end":2368.31},{"text":"administer","start":2368.31,"end":2368.83},{"text":"their","start":2368.83,"end":2368.95},{"text":"own","start":2368.95,"end":2369.07},{"text":"tax","start":2369.07,"end":2369.43},{"text":"systems,","start":2369.43,"end":2370.03},{"text":"and","start":2371.19,"end":2371.39},{"text":"conflicts","start":2372.23,"end":2372.79},{"text":"with","start":2372.79,"end":2372.91},{"text":"domestic","start":2372.91,"end":2373.39},{"text":"legal","start":2373.39,"end":2373.79},{"text":"and","start":2373.79,"end":2373.91},{"text":"constitutional","start":2373.91,"end":2374.71},{"text":"constraints,","start":2374.71,"end":2375.43},{"text":"it","start":2375.51,"end":2375.63},{"text":"may","start":2375.67,"end":2375.83},{"text":"be","start":2375.83,"end":2375.95},{"text":"difficult","start":2375.95,"end":2376.51},{"text":"to","start":2376.51,"end":2376.59},{"text":"secure","start":2376.59,"end":2377.03},{"text":"broad","start":2377.03,"end":2377.27},{"text":"participation.","start":2377.27,"end":2378.07}]},{"text":"In such a situation, some States may see the need for the possibility of making reservations to specific provisions.","start":2378.87,"end":2385.67,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"In","start":2378.87,"end":2378.95},{"text":"such","start":2378.95,"end":2379.19},{"text":"a","start":2379.19,"end":2379.23},{"text":"situation,","start":2379.23,"end":2379.91},{"text":"some","start":2379.91,"end":2380.07},{"text":"States","start":2380.07,"end":2380.47},{"text":"may","start":2380.47,"end":2380.63},{"text":"see","start":2380.79,"end":2381.27},{"text":"the","start":2381.27,"end":2381.35},{"text":"need","start":2381.35,"end":2381.67},{"text":"for","start":2381.67,"end":2381.83},{"text":"the","start":2381.83,"end":2381.91},{"text":"possibility","start":2381.91,"end":2382.71},{"text":"of","start":2383.15,"end":2383.23},{"text":"making","start":2383.27,"end":2383.59},{"text":"reservations","start":2383.59,"end":2384.15},{"text":"to","start":2384.15,"end":2384.27},{"text":"specific","start":2384.27,"end":2384.87},{"text":"provisions.","start":2384.87,"end":2385.67}]},{"text":"We recognise, however, that broad participation, broad reservation possibilities may themselves create internal fragmentation within this convention.","start":2386.31,"end":2395.75,"topics":[{"key":"flexibility-vs-uniformity","label":"Flexibility Versus Uniformity","description":"Many interventions highlighted the trade-off between accommodating different national legal systems and preserving a coherent common framework. The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"We","start":2386.31,"end":2386.47},{"text":"recognise,","start":2386.47,"end":2386.95},{"text":"however,","start":2386.95,"end":2387.43},{"text":"that","start":2387.43,"end":2387.59},{"text":"broad","start":2387.59,"end":2387.83},{"text":"participation,","start":2387.83,"end":2388.71},{"text":"broad","start":2389.99,"end":2390.23},{"text":"reservation","start":2390.23,"end":2390.71},{"text":"possibilities","start":2390.71,"end":2391.67},{"text":"may","start":2391.75,"end":2392.15},{"text":"themselves","start":2392.15,"end":2392.71},{"text":"create","start":2392.71,"end":2393.27},{"text":"internal","start":2393.27,"end":2393.67},{"text":"fragmentation","start":2393.67,"end":2394.39},{"text":"within","start":2394.39,"end":2394.63},{"text":"this","start":2394.63,"end":2395.03},{"text":"convention.","start":2395.03,"end":2395.75}]},{"text":"For these reasons, there is a balance here and we believe the question of whether reservations should be permitted under the framework convention will have to be finally assessed in light of how the convention as a whole develops.","start":2396.59,"end":2407.67,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"For","start":2396.59,"end":2396.67},{"text":"these","start":2396.67,"end":2396.79},{"text":"reasons,","start":2396.79,"end":2397.27},{"text":"there","start":2397.27,"end":2397.43},{"text":"is","start":2397.43,"end":2397.51},{"text":"a","start":2397.51,"end":2397.59},{"text":"balance","start":2397.59,"end":2397.99},{"text":"here","start":2397.99,"end":2398.31},{"text":"and","start":2398.31,"end":2398.43},{"text":"we","start":2398.43,"end":2398.55},{"text":"believe","start":2398.55,"end":2398.95},{"text":"the","start":2398.95,"end":2399.07},{"text":"question","start":2399.07,"end":2399.47},{"text":"of","start":2399.47,"end":2399.55},{"text":"whether","start":2399.55,"end":2399.83},{"text":"reservations","start":2399.83,"end":2400.43},{"text":"should","start":2400.43,"end":2400.63},{"text":"be","start":2400.63,"end":2400.79},{"text":"permitted","start":2400.79,"end":2401.27},{"text":"under","start":2401.27,"end":2401.59},{"text":"the","start":2401.59,"end":2401.71},{"text":"framework","start":2401.71,"end":2402.07},{"text":"convention","start":2402.07,"end":2402.71},{"text":"will","start":2403.03,"end":2403.15},{"text":"have","start":2403.19,"end":2403.35},{"text":"to","start":2403.35,"end":2403.51},{"text":"be","start":2403.51,"end":2403.91},{"text":"finally","start":2403.91,"end":2404.39},{"text":"assessed","start":2404.39,"end":2404.79},{"text":"in","start":2404.79,"end":2404.91},{"text":"light","start":2404.91,"end":2405.15},{"text":"of","start":2405.15,"end":2405.27},{"text":"how","start":2405.27,"end":2405.51},{"text":"the","start":2405.51,"end":2405.63},{"text":"convention","start":2405.63,"end":2406.31},{"text":"as","start":2406.31,"end":2406.51},{"text":"a","start":2406.51,"end":2406.55},{"text":"whole","start":2406.55,"end":2406.95},{"text":"develops.","start":2406.95,"end":2407.67}]},{"text":"We may therefore need to return to this provision once there is greater clarity on the other articles.","start":2408.31,"end":2413.71,"topics":[{"key":"flexibility-vs-uniformity","label":"Flexibility Versus Uniformity","description":"Many interventions highlighted the trade-off between accommodating different national legal systems and preserving a coherent common framework. The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"We","start":2408.31,"end":2408.47},{"text":"may","start":2408.47,"end":2408.63},{"text":"therefore","start":2408.63,"end":2409.03},{"text":"need","start":2409.03,"end":2409.35},{"text":"to","start":2409.35,"end":2409.75},{"text":"return","start":2409.75,"end":2410.15},{"text":"to","start":2410.15,"end":2410.27},{"text":"this","start":2410.27,"end":2410.39},{"text":"provision","start":2410.39,"end":2411.11},{"text":"once","start":2411.11,"end":2411.43},{"text":"there","start":2411.51,"end":2411.75},{"text":"is","start":2411.75,"end":2411.83},{"text":"greater","start":2411.83,"end":2412.15},{"text":"clarity","start":2412.15,"end":2412.79},{"text":"on","start":2412.79,"end":2412.95},{"text":"the","start":2412.95,"end":2413.07},{"text":"other","start":2413.07,"end":2413.23},{"text":"articles.","start":2413.23,"end":2413.71}]},{"text":"With respect to Article 26 on the entry into force and the number of ratification instruments deposited in order for the convention to enter into force.","start":2415.19,"end":2430.63,"topics":[{"key":"entry-into-force","label":"Accession and Entry into Force","description":"Delegations discussed how the convention should open for signature, ratification, accession, and eventual entry into force. Questions included whether accession should remain open-ended, what threshold of ratifications is appropriate, and how withdrawal or possible re-entry should work."}],"words":[{"text":"With","start":2415.19,"end":2415.35},{"text":"respect","start":2415.35,"end":2415.87},{"text":"to","start":2415.87,"end":2416.07},{"text":"Article","start":2416.55,"end":2416.95},{"text":"26","start":2416.95,"end":2417.63},{"text":"on","start":2417.63,"end":2417.75},{"text":"the","start":2417.75,"end":2417.83},{"text":"entry","start":2417.83,"end":2418.11},{"text":"into","start":2418.11,"end":2418.39},{"text":"force","start":2418.39,"end":2419.11},{"text":"and","start":2420.47,"end":2420.79},{"text":"the","start":2421.43,"end":2421.63},{"text":"number","start":2421.63,"end":2422.23},{"text":"of","start":2422.23,"end":2422.63},{"text":"ratification","start":2422.79,"end":2423.75},{"text":"instruments","start":2423.75,"end":2424.47},{"text":"deposited","start":2425.03,"end":2425.75},{"text":"in","start":2427.03,"end":2427.35},{"text":"order","start":2428.15,"end":2428.43},{"text":"for","start":2428.43,"end":2428.63},{"text":"the","start":2428.63,"end":2428.79},{"text":"convention","start":2428.79,"end":2429.35},{"text":"to","start":2429.35,"end":2429.51},{"text":"enter","start":2429.63,"end":2429.91},{"text":"into","start":2429.91,"end":2430.15},{"text":"force.","start":2430.15,"end":2430.63}]},{"text":"We should keep in mind also here the issue of fragmentation of the international tax architecture, as well as also having a well-functioning framework convention.","start":2431.83,"end":2441.99,"topics":[{"key":"tax-treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Delegates discussed how the convention should relate to existing bilateral, regional, and multilateral tax agreements, as well as domestic law. Key concerns included hierarchy, compatibility, conflict resolution, and whether Article 21 would trigger broad treaty review or renegotiation."},{"key":"flexibility-vs-uniformity","label":"Flexibility Versus Uniformity","description":"Many interventions highlighted the trade-off between accommodating different national legal systems and preserving a coherent common framework. The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"We","start":2431.83,"end":2431.91},{"text":"should","start":2431.91,"end":2432.31},{"text":"keep","start":2432.47,"end":2432.71},{"text":"in","start":2432.71,"end":2432.87},{"text":"mind","start":2432.87,"end":2433.31},{"text":"also","start":2433.75,"end":2434.07},{"text":"here","start":2434.07,"end":2434.63},{"text":"the","start":2434.63,"end":2434.71},{"text":"issue","start":2434.71,"end":2434.99},{"text":"of","start":2434.99,"end":2435.07},{"text":"fragmentation","start":2435.07,"end":2435.79},{"text":"of","start":2435.79,"end":2435.87},{"text":"the","start":2435.87,"end":2435.95},{"text":"international","start":2435.95,"end":2436.55},{"text":"tax","start":2436.55,"end":2436.87},{"text":"architecture,","start":2436.87,"end":2438.39},{"text":"as","start":2438.83,"end":2438.91},{"text":"well","start":2438.95,"end":2439.15},{"text":"as","start":2439.15,"end":2439.27},{"text":"also","start":2439.27,"end":2439.51},{"text":"having","start":2439.51,"end":2439.91},{"text":"a","start":2439.91,"end":2439.99},{"text":"well-functioning","start":2440.15,"end":2441.03},{"text":"framework","start":2441.03,"end":2441.43},{"text":"convention.","start":2441.43,"end":2441.99}]},{"text":"We therefore believe that the number of states required before the framework convention can enter into force should be carefully considered and be at a level where this convention can actually have effect for a large number of countries.","start":2442.71,"end":2461.11,"topics":[{"key":"entry-into-force","label":"Accession and Entry into Force","description":"Delegations discussed how the convention should open for signature, ratification, accession, and eventual entry into force. Questions included whether accession should remain open-ended, what threshold of ratifications is appropriate, and how withdrawal or possible re-entry should work."}],"words":[{"text":"We","start":2442.71,"end":2443.11},{"text":"therefore","start":2443.11,"end":2443.43},{"text":"believe","start":2443.43,"end":2443.75},{"text":"that","start":2443.75,"end":2443.91},{"text":"the","start":2443.91,"end":2443.99},{"text":"number","start":2443.99,"end":2444.31},{"text":"of","start":2444.31,"end":2444.39},{"text":"states","start":2444.39,"end":2444.79},{"text":"required","start":2444.79,"end":2445.43},{"text":"before","start":2445.83,"end":2446.23},{"text":"the","start":2446.23,"end":2446.39},{"text":"framework","start":2446.39,"end":2446.75},{"text":"convention","start":2446.75,"end":2447.11},{"text":"can","start":2447.11,"end":2447.27},{"text":"enter","start":2447.27,"end":2447.51},{"text":"into","start":2447.51,"end":2447.75},{"text":"force","start":2447.75,"end":2448.39},{"text":"should","start":2448.71,"end":2448.91},{"text":"be","start":2448.91,"end":2449.03},{"text":"carefully","start":2449.03,"end":2449.51},{"text":"considered","start":2449.51,"end":2450.31},{"text":"and","start":2450.31,"end":2450.67},{"text":"be","start":2450.71,"end":2451.11},{"text":"at","start":2451.11,"end":2451.27},{"text":"a","start":2451.35,"end":2451.43},{"text":"level","start":2451.43,"end":2451.99},{"text":"where","start":2452.59,"end":2453.03},{"text":"this","start":2453.27,"end":2453.51},{"text":"convention","start":2453.51,"end":2454.31},{"text":"can","start":2454.39,"end":2454.79},{"text":"actually","start":2454.79,"end":2455.27},{"text":"have","start":2455.27,"end":2455.59},{"text":"effect","start":2455.59,"end":2456.07},{"text":"for","start":2456.95,"end":2457.23},{"text":"a","start":2457.23,"end":2457.27},{"text":"large","start":2457.27,"end":2457.67},{"text":"number","start":2457.67,"end":2458.15},{"text":"of","start":2458.15,"end":2458.55},{"text":"countries.","start":2460.55,"end":2461.11}]},{"text":"Thank you.","start":2461.11,"end":2461.47,"topics":[],"words":[{"text":"Thank","start":2461.11,"end":2461.39},{"text":"you.","start":2461.39,"end":2461.47}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":43,"start":2464.03,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=2465","paragraphs":[{"sentences":[{"text":"Thank you.","start":2464.03,"end":2464.47,"topics":[],"words":[{"text":"Thank","start":2464.03,"end":2464.31},{"text":"you.","start":2464.39,"end":2464.47}]},{"text":"Germany, please.","start":2465.27,"end":2466.07,"topics":[],"words":[{"text":"Germany,","start":2465.27,"end":2465.67},{"text":"please.","start":2465.67,"end":2466.07}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":44,"start":2471.11,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=2472","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Cowley.","start":2471.11,"end":2472.15,"topics":[],"words":[{"text":"Thank","start":2471.11,"end":2471.27},{"text":"you,","start":2471.27,"end":2471.35},{"text":"Mr.","start":2471.35,"end":2471.67},{"text":"Cowley.","start":2471.67,"end":2472.15}]},{"text":"Like the many previous speakers, we believe that reservations should not be excluded as a general matter.","start":2472.63,"end":2478.31,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Like","start":2472.63,"end":2472.95},{"text":"the","start":2472.95,"end":2473.11},{"text":"many","start":2473.11,"end":2473.43},{"text":"previous","start":2473.43,"end":2473.87},{"text":"speakers,","start":2473.87,"end":2474.71},{"text":"we","start":2474.71,"end":2474.87},{"text":"believe","start":2474.87,"end":2475.19},{"text":"that","start":2475.19,"end":2475.35},{"text":"reservations","start":2475.35,"end":2475.95},{"text":"should","start":2475.95,"end":2476.15},{"text":"not","start":2476.15,"end":2476.39},{"text":"be","start":2476.39,"end":2476.55},{"text":"excluded","start":2476.55,"end":2477.27},{"text":"as","start":2477.27,"end":2477.39},{"text":"a","start":2477.39,"end":2477.43},{"text":"general","start":2477.43,"end":2477.83},{"text":"matter.","start":2477.83,"end":2478.31}]},{"text":"Instead, we to encourage the membership of this committee to consider allowing for a certain reservation, which would need to be discussed further and have already been raised repeatedly in relation to individual provisions.","start":2479.15,"end":2496.71,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Instead,","start":2479.15,"end":2479.63},{"text":"we","start":2479.87,"end":2480.43},{"text":"to","start":2480.43,"end":2480.83},{"text":"encourage","start":2480.95,"end":2481.39},{"text":"the","start":2481.55,"end":2481.63},{"text":"membership","start":2481.63,"end":2482.27},{"text":"of","start":2482.27,"end":2482.35},{"text":"this","start":2482.39,"end":2482.55},{"text":"committee","start":2482.55,"end":2483.23},{"text":"to","start":2483.87,"end":2483.99},{"text":"consider","start":2483.99,"end":2484.43},{"text":"allowing","start":2484.43,"end":2484.91},{"text":"for","start":2484.91,"end":2485.27},{"text":"a","start":2485.27,"end":2485.31},{"text":"certain","start":2485.31,"end":2485.63},{"text":"reservation,","start":2485.63,"end":2486.15},{"text":"which","start":2486.15,"end":2486.31},{"text":"would","start":2486.35,"end":2486.59},{"text":"need","start":2486.83,"end":2487.07},{"text":"to","start":2487.07,"end":2487.19},{"text":"be","start":2487.19,"end":2487.47},{"text":"discussed","start":2487.47,"end":2487.99},{"text":"further","start":2487.99,"end":2488.43},{"text":"and","start":2490.19,"end":2490.43},{"text":"have","start":2490.43,"end":2490.99},{"text":"already","start":2490.99,"end":2491.47},{"text":"been","start":2491.47,"end":2492.03},{"text":"raised","start":2493.71,"end":2494.03},{"text":"repeatedly","start":2494.03,"end":2494.59},{"text":"in","start":2494.59,"end":2494.67},{"text":"relation","start":2494.67,"end":2495.07},{"text":"to","start":2495.07,"end":2495.19},{"text":"individual","start":2495.19,"end":2495.75},{"text":"provisions.","start":2496.19,"end":2496.71}]},{"text":"At the same time, we share the assessment that it will remain crucial to strike a balance and to avoid causing fragmentation.","start":2496.71,"end":2506.51,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"At","start":2496.71,"end":2496.79},{"text":"the","start":2496.79,"end":2496.87},{"text":"same","start":2496.87,"end":2497.07},{"text":"time,","start":2497.07,"end":2497.31},{"text":"we","start":2497.31,"end":2497.47},{"text":"share","start":2497.47,"end":2497.67},{"text":"the","start":2497.71,"end":2497.79},{"text":"assessment","start":2498.99,"end":2499.51},{"text":"that","start":2499.51,"end":2499.71},{"text":"it","start":2499.71,"end":2499.95},{"text":"will","start":2500.51,"end":2500.75},{"text":"remain","start":2500.75,"end":2501.39},{"text":"crucial","start":2501.71,"end":2502.43},{"text":"to","start":2502.43,"end":2502.63},{"text":"strike","start":2502.67,"end":2503.15},{"text":"a","start":2503.15,"end":2503.23},{"text":"balance","start":2503.23,"end":2504.03},{"text":"and","start":2504.23,"end":2504.39},{"text":"to","start":2504.39,"end":2504.55},{"text":"avoid","start":2504.55,"end":2504.87},{"text":"causing","start":2504.87,"end":2505.47},{"text":"fragmentation.","start":2505.47,"end":2506.51}]},{"text":"Thank you.","start":2506.91,"end":2507.23,"topics":[],"words":[{"text":"Thank","start":2506.91,"end":2507.15},{"text":"you.","start":2507.15,"end":2507.23}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":45,"start":2510.67,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=2511","paragraphs":[{"sentences":[{"text":"Thank you.","start":2510.67,"end":2511.31,"topics":[],"words":[{"text":"Thank","start":2510.67,"end":2511.07},{"text":"you.","start":2511.07,"end":2511.31}]},{"text":"Okay. 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we also acknowledge that this is not unfamiliar language.","start":2594.51,"end":2597.63,"topics":[],"words":[{"text":"And","start":2594.51,"end":2594.59},{"text":"we","start":2594.59,"end":2594.79},{"text":"also","start":2594.79,"end":2595.03},{"text":"acknowledge","start":2595.03,"end":2595.47},{"text":"that","start":2595.47,"end":2595.59},{"text":"this","start":2595.59,"end":2595.79},{"text":"is","start":2595.79,"end":2595.87},{"text":"not","start":2595.87,"end":2596.51},{"text":"unfamiliar","start":2596.51,"end":2597.15},{"text":"language.","start":2597.15,"end":2597.63}]},{"text":"We see similar language being adopted in many framework conventions such as the UNFCCC.","start":2597.63,"end":2605.07,"topics":[],"words":[{"text":"We","start":2597.63,"end":2597.79},{"text":"see","start":2597.79,"end":2598.27},{"text":"similar","start":2598.43,"end":2599.35},{"text":"language","start":2599.87,"end":2600.43},{"text":"being","start":2600.43,"end":2600.59},{"text":"adopted","start":2600.59,"end":2601.11},{"text":"in","start":2601.11,"end":2601.39},{"text":"many","start":2601.39,"end":2601.79},{"text":"framework","start":2601.79,"end":2602.15},{"text":"conventions","start":2602.15,"end":2602.67},{"text":"such","start":2602.67,"end":2602.91},{"text":"as","start":2602.91,"end":2603.07},{"text":"the","start":2603.07,"end":2603.23},{"text":"UNFCCC.","start":2603.79,"end":2605.07}]},{"text":"We see it in the framework convention on tobacco control.","start":2605.39,"end":2608.19,"topics":[],"words":[{"text":"We","start":2605.39,"end":2605.55},{"text":"see","start":2605.55,"end":2605.87},{"text":"it","start":2605.87,"end":2605.95},{"text":"in","start":2605.95,"end":2606.03},{"text":"the","start":2606.03,"end":2606.15},{"text":"framework","start":2606.15,"end":2606.47},{"text":"convention","start":2606.47,"end":2607.07},{"text":"on","start":2607.07,"end":2607.15},{"text":"tobacco","start":2607.15,"end":2607.63},{"text":"control.","start":2607.63,"end":2608.19}]},{"text":"We also see it in the Kyoto Protocol.","start":2608.19,"end":2610.03,"topics":[],"words":[{"text":"We","start":2608.19,"end":2608.27},{"text":"also","start":2608.27,"end":2608.51},{"text":"see","start":2608.51,"end":2608.75},{"text":"it","start":2608.75,"end":2608.83},{"text":"in","start":2608.83,"end":2608.91},{"text":"the","start":2608.91,"end":2609.03},{"text":"Kyoto","start":2609.03,"end":2609.39},{"text":"Protocol.","start":2609.39,"end":2610.03}]},{"text":"And we therefore support inclusion of this wording.","start":2610.43,"end":2614.83,"topics":[],"words":[{"text":"And","start":2610.43,"end":2610.75},{"text":"we","start":2610.75,"end":2611.39},{"text":"therefore","start":2611.55,"end":2611.91},{"text":"support","start":2611.91,"end":2612.51},{"text":"inclusion","start":2613.63,"end":2614.03},{"text":"of","start":2614.03,"end":2614.15},{"text":"this","start":2614.15,"end":2614.35},{"text":"wording.","start":2614.35,"end":2614.83}]},{"text":"Very briefly, co-lead on Article 22, we just wanted to say that we will be submitting written comments on that as well, especially to reinforce the integrity of that article when it comes to the existing rights and obligations.","start":2615.31,"end":2629.47,"topics":[{"key":"tax-treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Delegates discussed how the convention should relate to existing bilateral, regional, and multilateral tax agreements, as well as domestic law. Key concerns included hierarchy, compatibility, conflict resolution, and whether Article 21 would trigger broad treaty review or renegotiation."},{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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On Article 25, I would echo what has been said by many colleagues, such as the Emirates, Norway, China, others, with regard to the possibility for this framework convention to allow formulation of reservations, to grant more flexibility to states, and for this convention to have broader support, especially in a situation where various provisions raise doubts And this leads to legal uncertainty.","start":2667.31,"end":2701.75,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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the same reasons expressed by those delegations, Korea does not support the current provision.","start":2854.35,"end":2860.31,"topics":[],"words":[{"text":"For","start":2854.35,"end":2854.75},{"text":"the","start":2854.75,"end":2854.83},{"text":"same","start":2854.83,"end":2855.23},{"text":"reasons","start":2855.23,"end":2855.63},{"text":"expressed","start":2855.63,"end":2856.11},{"text":"by","start":2856.11,"end":2856.43},{"text":"those","start":2856.43,"end":2856.75},{"text":"delegations,","start":2856.75,"end":2857.63},{"text":"Korea","start":2858.07,"end":2858.39},{"text":"does","start":2858.39,"end":2858.55},{"text":"not","start":2858.55,"end":2858.75},{"text":"support","start":2858.75,"end":2859.19},{"text":"the","start":2859.19,"end":2859.35},{"text":"current","start":2859.35,"end":2859.71},{"text":"provision.","start":2859.71,"end":2860.31}]},{"text":"Thank you very 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Key concerns included hierarchy, compatibility, conflict resolution, and whether Article 21 would trigger broad treaty review or renegotiation."}],"words":[{"text":"But","start":2897.83,"end":2897.99},{"text":"when","start":2897.99,"end":2898.23},{"text":"you","start":2898.23,"end":2898.31},{"text":"go","start":2898.31,"end":2898.47},{"text":"back","start":2898.47,"end":2898.63},{"text":"to","start":2898.63,"end":2899.03},{"text":"what","start":2899.03,"end":2899.51},{"text":"will","start":2899.51,"end":2899.67},{"text":"happen","start":2899.67,"end":2900.15},{"text":"under","start":2900.15,"end":2900.55},{"text":"21,","start":2900.95,"end":2901.83},{"text":"it","start":2901.87,"end":2902.07},{"text":"allows","start":2902.07,"end":2902.39},{"text":"you","start":2902.39,"end":2902.47},{"text":"to","start":2902.47,"end":2902.79},{"text":"put","start":2902.95,"end":2903.27},{"text":"your","start":2903.27,"end":2903.43},{"text":"house","start":2903.43,"end":2903.75},{"text":"in","start":2903.75,"end":2903.91},{"text":"order.","start":2903.91,"end":2904.31}]},{"text":"It allows time to make sure that your international obligations are met without necessarily having to terminate those.","start":2904.71,"end":2914.67,"topics":[{"key":"tax-treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Delegates discussed how the convention should relate to existing bilateral, regional, and multilateral tax agreements, as well as domestic law. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"For","start":2963.23,"end":2964.11},{"text":"us,","start":2964.11,"end":2964.27},{"text":"that","start":2964.27,"end":2964.51},{"text":"will","start":2964.51,"end":2964.63},{"text":"not","start":2964.63,"end":2964.83},{"text":"be","start":2964.83,"end":2965.31},{"text":"collaboration","start":2965.47,"end":2966.27},{"text":"or","start":2966.27,"end":2966.39},{"text":"participation.","start":2966.39,"end":2967.31}]},{"text":"It's as good as not being there.","start":2967.55,"end":2969.55,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"It's","start":2967.55,"end":2967.79},{"text":"as","start":2967.79,"end":2967.95},{"text":"good","start":2967.95,"end":2968.11},{"text":"as","start":2968.11,"end":2968.27},{"text":"not","start":2968.27,"end":2968.67},{"text":"being","start":2968.91,"end":2969.19},{"text":"there.","start":2969.19,"end":2969.55}]},{"text":"Thank you, Chair.","start":2969.95,"end":2970.67,"topics":[],"words":[{"text":"Thank","start":2969.95,"end":2970.27},{"text":"you,","start":2970.27,"end":2970.35},{"text":"Chair.","start":2970.35,"end":2970.67}]}]}],"speaker":{"name":null,"affiliation":"LSO","affiliation_full":"Lesotho","group":null,"function":"Representative"}},{"statement_number":57,"start":2972.87,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=2973","paragraphs":[{"sentences":[{"text":"Thank you, Lise. Back to Bojan.","start":2972.87,"end":2975.27,"topics":[],"words":[{"text":"Thank","start":2972.87,"end":2973.03},{"text":"you,","start":2973.03,"end":2973.11},{"text":"Lise.","start":2973.11,"end":2973.35},{"text":"Back","start":2974.47,"end":2974.63},{"text":"to","start":2974.63,"end":2974.75},{"text":"Bojan.","start":2974.79,"end":2975.27}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":58,"start":2978.39,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=2979","paragraphs":[{"sentences":[{"text":"Thank you.","start":2978.39,"end":2978.87,"topics":[],"words":[{"text":"Thank","start":2978.39,"end":2978.71},{"text":"you.","start":2978.71,"end":2978.87}]},{"text":"I just wanted to come back on something else in Article 22.","start":2979.35,"end":2982.47,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. Speakers called for clearer rules on terminology, timelines, annex procedures, costs, and whether additional voluntary mechanisms should be available."}],"words":[{"text":"I","start":2979.35,"end":2979.39},{"text":"just","start":2979.39,"end":2979.59},{"text":"wanted","start":2979.59,"end":2979.83},{"text":"to","start":2979.83,"end":2979.95},{"text":"come","start":2979.95,"end":2980.15},{"text":"back","start":2980.15,"end":2980.39},{"text":"on","start":2980.39,"end":2980.55},{"text":"something","start":2980.55,"end":2980.95},{"text":"else","start":2980.95,"end":2981.23},{"text":"in","start":2981.23,"end":2981.35},{"text":"Article","start":2981.35,"end":2981.75},{"text":"22.","start":2981.75,"end":2982.47}]},{"text":"Since there is a reference to Annex 1, I believe we need to have an article also on annexes in the final provisions, as is done with other conventions where there is an annex to state their nature, that they are an integral part of the convention, and also a procedure how new annexes to the agreement might be possible in the future.","start":2982.95,"end":3005.59,"topics":[{"key":"protocols-and-annexes","label":"Protocols and Annexes","description":"Another recurring issue was how the framework convention should interact with future protocols and annexes. 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are.","start":3573.47,"end":3577.71,"topics":[],"words":[{"text":"It","start":3573.47,"end":3573.71},{"text":"elaborates","start":3573.79,"end":3574.55},{"text":"on","start":3574.55,"end":3574.83},{"text":"what","start":3575.27,"end":3575.63},{"text":"our","start":3575.63,"end":3575.91},{"text":"objectives","start":3575.91,"end":3576.43},{"text":"are,","start":3576.43,"end":3576.63},{"text":"what","start":3576.63,"end":3576.91},{"text":"our","start":3576.91,"end":3576.99},{"text":"principles","start":3576.99,"end":3577.55},{"text":"are.","start":3577.55,"end":3577.71}]},{"text":"And that eventually forms the heart and soul of this framework convention.","start":3578.11,"end":3583.31,"topics":[],"words":[{"text":"And","start":3578.11,"end":3578.39},{"text":"that","start":3578.39,"end":3578.67},{"text":"eventually","start":3579.03,"end":3579.47},{"text":"forms","start":3579.47,"end":3579.79},{"text":"the","start":3579.79,"end":3579.91},{"text":"heart","start":3579.91,"end":3580.27},{"text":"and","start":3580.27,"end":3580.39},{"text":"soul","start":3580.39,"end":3580.79},{"text":"of","start":3580.79,"end":3580.91},{"text":"this","start":3580.91,"end":3581.39},{"text":"framework","start":3582.35,"end":3582.79},{"text":"convention.","start":3582.79,"end":3583.31}]},{"text":"I don't think anyone would-- it would make sense for anyone to sign up this convention and then stand back and say that I don't believe in fair 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don't agree to fair allocation of taxing rights.","start":3591.59,"end":3594.91,"topics":[],"words":[{"text":"I","start":3591.59,"end":3591.67},{"text":"don't","start":3591.67,"end":3591.95},{"text":"agree","start":3591.95,"end":3592.11},{"text":"to","start":3592.11,"end":3592.23},{"text":"fair","start":3592.23,"end":3592.47},{"text":"allocation","start":3592.47,"end":3592.99},{"text":"of","start":3592.99,"end":3593.23},{"text":"taxing","start":3594.11,"end":3594.55},{"text":"rights.","start":3594.55,"end":3594.91}]},{"text":"I mean, it would just not make any sense.","start":3595.07,"end":3598.75,"topics":[],"words":[{"text":"I","start":3595.07,"end":3595.11},{"text":"mean,","start":3595.11,"end":3595.23},{"text":"it","start":3595.23,"end":3595.55},{"text":"would","start":3596.35,"end":3596.75},{"text":"just","start":3596.75,"end":3597.03},{"text":"not","start":3597.03,"end":3597.23},{"text":"make","start":3597.23,"end":3597.43},{"text":"any","start":3597.43,"end":3598.11},{"text":"sense.","start":3598.11,"end":3598.75}]},{"text":"So therefore, part two is the heart, which has to be the core and which cannot allow any reservations.","start":3599.39,"end":3609.39,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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This topic was linked to unequal bargaining power and the need for fairer participation in international tax cooperation."}],"words":[{"text":"Thereafter,","start":3610.43,"end":3610.91},{"text":"we","start":3610.91,"end":3611.07},{"text":"come","start":3611.07,"end":3611.31},{"text":"to","start":3611.31,"end":3611.79},{"text":"technical","start":3612.03,"end":3612.51},{"text":"assistance,","start":3612.51,"end":3613.31},{"text":"institutional","start":3613.31,"end":3614.15},{"text":"arrangements.","start":3614.15,"end":3614.91}]},{"text":"Would we like to have reservations?","start":3616.19,"end":3617.71,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Would","start":3616.19,"end":3616.43},{"text":"we","start":3616.43,"end":3616.59},{"text":"like","start":3616.59,"end":3616.83},{"text":"to","start":3616.83,"end":3616.99},{"text":"have","start":3616.99,"end":3617.23},{"text":"reservations?","start":3617.23,"end":3617.71}]},{"text":"Would anyone, any jurisdiction like to have reservations on that?","start":3617.71,"end":3621.31,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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Chair, it's our understanding that some of the issues in terms of where countries may be constrained, if they go to the protocol, depending on how the protocol is structured, probably a protocol may have some form of reservation where members at that particular point are not able to undertake that commitment that is the protocol.","start":3842.27,"end":3863.95,"topics":[{"key":"protocols-and-annexes","label":"Protocols and Annexes","description":"Another recurring issue was how the framework convention should interact with future protocols and annexes. 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Okay, yeah, African Union, please.","start":3883.07,"end":3887.63,"topics":[],"words":[{"text":"Thank","start":3883.07,"end":3883.39},{"text":"you.","start":3883.39,"end":3883.51},{"text":"Okay,","start":3885.87,"end":3886.07},{"text":"yeah,","start":3886.27,"end":3886.39},{"text":"African","start":3886.55,"end":3886.91},{"text":"Union,","start":3886.91,"end":3887.23},{"text":"please.","start":3887.23,"end":3887.63}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":76,"start":3890.39,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=3891","paragraphs":[{"sentences":[{"text":"Thank you, colleague, for giving us the floor.","start":3890.39,"end":3892.35,"topics":[],"words":[{"text":"Thank","start":3890.39,"end":3890.63},{"text":"you,","start":3890.63,"end":3890.71},{"text":"colleague,","start":3890.71,"end":3891.19},{"text":"for","start":3891.19,"end":3891.31},{"text":"giving","start":3891.31,"end":3891.67},{"text":"us","start":3891.67,"end":3891.79},{"text":"the","start":3891.79,"end":3891.91},{"text":"floor.","start":3891.95,"end":3892.35}]},{"text":"The African Union strongly supports the statement delivered by Kenya on behalf of the Africa Group, as well as the interventions by Nigeria, Cote d'Ivoire, Lesotho, Zambia, and equally align with the interventions made by Brazil and India.","start":3892.59,"end":3906.59,"topics":[],"words":[{"text":"The","start":3892.59,"end":3892.71},{"text":"African","start":3892.71,"end":3893.23},{"text":"Union","start":3893.23,"end":3893.55},{"text":"strongly","start":3893.55,"end":3894.03},{"text":"supports","start":3894.03,"end":3894.67},{"text":"the","start":3894.67,"end":3894.83},{"text":"statement","start":3894.99,"end":3895.63},{"text":"delivered","start":3895.63,"end":3895.95},{"text":"by","start":3895.95,"end":3896.11},{"text":"Kenya","start":3896.11,"end":3896.47},{"text":"on","start":3896.47,"end":3896.59},{"text":"behalf","start":3896.59,"end":3896.99},{"text":"of","start":3896.99,"end":3897.07},{"text":"the","start":3897.07,"end":3897.19},{"text":"Africa","start":3897.19,"end":3897.63},{"text":"Group,","start":3897.63,"end":3897.95},{"text":"as","start":3898.03,"end":3898.19},{"text":"well","start":3898.19,"end":3898.43},{"text":"as","start":3898.43,"end":3898.51},{"text":"the","start":3898.51,"end":3898.63},{"text":"interventions","start":3898.63,"end":3899.31},{"text":"by","start":3899.31,"end":3899.47},{"text":"Nigeria,","start":3899.47,"end":3900.11},{"text":"Cote","start":3900.11,"end":3900.35},{"text":"d'Ivoire,","start":3900.35,"end":3900.83},{"text":"Lesotho,","start":3901.07,"end":3901.71},{"text":"Zambia,","start":3901.71,"end":3902.35},{"text":"and","start":3902.63,"end":3902.83},{"text":"equally","start":3902.83,"end":3903.31},{"text":"align","start":3903.31,"end":3903.71},{"text":"with","start":3903.71,"end":3903.83},{"text":"the","start":3903.83,"end":3903.91},{"text":"interventions","start":3903.91,"end":3904.75},{"text":"made","start":3904.75,"end":3904.99},{"text":"by","start":3904.99,"end":3905.15},{"text":"Brazil","start":3905.15,"end":3905.79},{"text":"and","start":3905.79,"end":3906.11},{"text":"India.","start":3906.11,"end":3906.59}]},{"text":"The African Union strongly supports the draft language provided for no reservations under Article 25.","start":3906.91,"end":3914.35,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"For","start":3964.23,"end":3964.39},{"text":"the","start":3964.39,"end":3964.51},{"text":"African","start":3964.51,"end":3965.03},{"text":"Union,","start":3965.03,"end":3965.35},{"text":"therefore,","start":3965.35,"end":3965.91},{"text":"the","start":3965.91,"end":3966.15},{"text":"article","start":3966.23,"end":3966.71},{"text":"is","start":3966.71,"end":3966.87},{"text":"not","start":3966.87,"end":3967.11},{"text":"about","start":3967.11,"end":3967.51},{"text":"restricting","start":3967.51,"end":3968.15},{"text":"participation,","start":3968.15,"end":3969.11},{"text":"it","start":3969.27,"end":3969.51},{"text":"is","start":3969.59,"end":3969.83},{"text":"about","start":3969.83,"end":3970.15},{"text":"ensuring","start":3970.15,"end":3970.79},{"text":"that","start":3970.79,"end":3971.03},{"text":"participation","start":3971.03,"end":3971.79},{"text":"is","start":3971.79,"end":3971.99},{"text":"meaningful","start":3971.99,"end":3972.63},{"text":"and","start":3972.87,"end":3973.07},{"text":"that","start":3973.07,"end":3973.27},{"text":"states","start":3973.27,"end":3973.67},{"text":"joining","start":3973.67,"end":3974.11},{"text":"the","start":3974.11,"end":3974.23},{"text":"convention","start":3974.23,"end":3974.87},{"text":"do","start":3974.87,"end":3975.19},{"text":"so","start":3975.19,"end":3975.51},{"text":"on","start":3975.51,"end":3975.59},{"text":"the","start":3975.59,"end":3975.75},{"text":"basis","start":3975.75,"end":3976.15},{"text":"of","start":3976.15,"end":3976.31},{"text":"clear","start":3976.31,"end":3976.63},{"text":"shared","start":3976.63,"end":3977.11},{"text":"understanding","start":3977.39,"end":3978.03},{"text":"of","start":3978.03,"end":3978.15},{"text":"commitments","start":3978.15,"end":3978.87},{"text":"they","start":3978.87,"end":3978.99},{"text":"are","start":3978.99,"end":3979.11},{"text":"undertaking.","start":3979.11,"end":3979.91}]},{"text":"The African Union therefore supports retaining this text without provision for reservations.","start":3980.35,"end":3985.91,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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Speakers called for clearer rules on terminology, timelines, annex procedures, costs, and whether additional voluntary mechanisms should be available."}],"words":[{"text":"On","start":4007.63,"end":4007.87},{"text":"Article","start":4007.87,"end":4008.19},{"text":"22,","start":4008.19,"end":4008.83},{"text":"Chair,","start":4008.83,"end":4009.23},{"text":"we","start":4009.23,"end":4009.63},{"text":"draw","start":4010.11,"end":4010.43},{"text":"the","start":4010.43,"end":4010.55},{"text":"attention","start":4010.55,"end":4011.07},{"text":"of","start":4011.11,"end":4011.31},{"text":"honorable","start":4011.63,"end":4012.27},{"text":"members","start":4012.67,"end":4013.11},{"text":"of","start":4013.11,"end":4013.23},{"text":"the","start":4013.23,"end":4013.35},{"text":"committee","start":4013.35,"end":4013.87},{"text":"back","start":4013.87,"end":4014.35},{"text":"to","start":4014.83,"end":4014.95},{"text":"the","start":4014.95,"end":4015.03},{"text":"terms","start":4015.03,"end":4015.43},{"text":"of","start":4015.43,"end":4015.55},{"text":"reference","start":4015.55,"end":4016.27},{"text":"which","start":4016.27,"end":4016.67},{"text":"mandate","start":4016.67,"end":4017.23},{"text":"us","start":4017.23,"end":4017.39},{"text":"to","start":4017.39,"end":4017.55},{"text":"create","start":4017.55,"end":4017.87},{"text":"mechanism","start":4017.87,"end":4018.51},{"text":"for","start":4018.51,"end":4018.67},{"text":"dispute","start":4018.67,"end":4019.07},{"text":"resolution.","start":4019.07,"end":4019.79}]},{"text":"We envisage that such mechanism must be able to involve, to have an active involvement of the framework itself in helping members resolve dispute, both in the context of the convention and also in the context of the protocol.","start":4020.47,"end":4034.87,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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Speakers raised questions about protocol-specific reservations, links between dispute settlement and Protocol 2, and the need for explicit provisions on annexes, declarations, and their legal status."}],"words":[{"text":"We","start":4020.47,"end":4020.51},{"text":"envisage","start":4020.51,"end":4021.07},{"text":"that","start":4021.07,"end":4021.19},{"text":"such","start":4021.19,"end":4021.39},{"text":"mechanism","start":4021.43,"end":4022.15},{"text":"must","start":4022.15,"end":4022.39},{"text":"be","start":4022.39,"end":4022.63},{"text":"able","start":4022.63,"end":4023.03},{"text":"to","start":4023.27,"end":4023.39},{"text":"involve,","start":4023.43,"end":4024.15},{"text":"to","start":4024.55,"end":4024.79},{"text":"have","start":4024.79,"end":4025.03},{"text":"an","start":4025.03,"end":4025.19},{"text":"active","start":4025.19,"end":4025.51},{"text":"involvement","start":4025.51,"end":4026.31},{"text":"of","start":4026.63,"end":4026.87},{"text":"the","start":4026.87,"end":4026.95},{"text":"framework","start":4026.95,"end":4027.43},{"text":"itself","start":4027.43,"end":4027.83},{"text":"in","start":4027.83,"end":4027.99},{"text":"helping","start":4027.99,"end":4028.35},{"text":"members","start":4028.35,"end":4028.87},{"text":"resolve","start":4029.27,"end":4029.67},{"text":"dispute,","start":4029.67,"end":4030.15},{"text":"both","start":4030.15,"end":4030.35},{"text":"in","start":4030.35,"end":4030.55},{"text":"the","start":4030.55,"end":4030.63},{"text":"context","start":4030.63,"end":4031.15},{"text":"of","start":4031.15,"end":4031.27},{"text":"the","start":4031.27,"end":4031.35},{"text":"convention","start":4031.35,"end":4032.15},{"text":"and","start":4032.55,"end":4032.79},{"text":"also","start":4032.79,"end":4033.19},{"text":"in","start":4033.19,"end":4033.35},{"text":"the","start":4033.35,"end":4033.43},{"text":"context","start":4033.43,"end":4033.99},{"text":"of","start":4033.99,"end":4034.07},{"text":"the","start":4034.07,"end":4034.19},{"text":"protocol.","start":4034.19,"end":4034.87}]},{"text":"We move that that article be revised to reflect that.","start":4035.11,"end":4039.27,"topics":[],"words":[{"text":"We","start":4035.11,"end":4035.35},{"text":"move","start":4035.35,"end":4035.67},{"text":"that","start":4035.67,"end":4035.91},{"text":"that","start":4035.91,"end":4036.15},{"text":"article","start":4036.15,"end":4036.59},{"text":"be","start":4036.59,"end":4036.87},{"text":"revised","start":4037.03,"end":4037.87},{"text":"to","start":4037.87,"end":4038.47},{"text":"reflect","start":4038.47,"end":4038.99},{"text":"that.","start":4038.99,"end":4039.27}]},{"text":"On the reservation article, which is article 25, we would be happy to just go with India and Brazil, But in international tax, we have seen stranger things.","start":4040.31,"end":4050.83,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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Foundation.","start":4210.12,"end":4214.6,"topics":[],"words":[{"text":"My","start":4210.12,"end":4210.32},{"text":"name","start":4210.32,"end":4210.6},{"text":"is","start":4210.6,"end":4210.76},{"text":"Farah","start":4210.76,"end":4211.32},{"text":"Delance,","start":4211.4,"end":4212.04},{"text":"the","start":4212.04,"end":4212.28},{"text":"president","start":4212.28,"end":4212.84},{"text":"of","start":4212.84,"end":4212.92},{"text":"the","start":4212.92,"end":4213.04},{"text":"Farah","start":4213.04,"end":4213.32},{"text":"Delance","start":4213.32,"end":4213.72},{"text":"Foundation.","start":4213.72,"end":4214.6}]},{"text":"I would like to comment on Article 25 and particularly the mutual agreement procedure and the needs of developing 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appreciate that Article 25 recognizes that taxpayers need a mechanism to seek relief when taxation is not consistent with the convention.","start":4225.91,"end":4238.71,"topics":[],"words":[{"text":"I","start":4225.91,"end":4226.11},{"text":"appreciate","start":4226.11,"end":4226.83},{"text":"that","start":4226.83,"end":4227.27},{"text":"Article","start":4227.43,"end":4227.91},{"text":"25","start":4227.91,"end":4228.79},{"text":"recognizes","start":4228.79,"end":4229.67},{"text":"that","start":4230.07,"end":4230.35},{"text":"taxpayers","start":4230.35,"end":4231.19},{"text":"need","start":4231.19,"end":4231.67},{"text":"a","start":4231.75,"end":4231.79},{"text":"mechanism","start":4231.79,"end":4232.59},{"text":"to","start":4233.03,"end":4233.15},{"text":"seek","start":4233.19,"end":4233.51},{"text":"relief","start":4233.51,"end":4233.99},{"text":"when","start":4234.39,"end":4234.63},{"text":"taxation","start":4234.63,"end":4235.43},{"text":"is","start":4235.43,"end":4235.67},{"text":"not","start":4235.67,"end":4235.91},{"text":"consistent","start":4235.91,"end":4237.03},{"text":"with","start":4237.67,"end":4237.95},{"text":"the","start":4237.95,"end":4238.03},{"text":"convention.","start":4238.03,"end":4238.71}]},{"text":"However, I would encourage the committee to continue considering accessibility, transparency, capacity building and fairness, particularly for taxpayers in developing 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many individual and business operating across borders, international taxation can be extremely complex.","start":4256.19,"end":4264.27,"topics":[],"words":[{"text":"For","start":4256.19,"end":4256.43},{"text":"many","start":4256.43,"end":4256.71},{"text":"individual","start":4256.71,"end":4257.39},{"text":"and","start":4257.39,"end":4257.55},{"text":"business","start":4257.55,"end":4258.11},{"text":"operating","start":4258.11,"end":4258.91},{"text":"across","start":4259.07,"end":4259.47},{"text":"borders,","start":4259.47,"end":4260.19},{"text":"international","start":4260.67,"end":4261.39},{"text":"taxation","start":4261.39,"end":4262.43},{"text":"can","start":4262.51,"end":4262.75},{"text":"be","start":4262.75,"end":4262.83},{"text":"extremely","start":4262.83,"end":4263.55},{"text":"complex.","start":4263.55,"end":4264.27}]},{"text":"A taxpayer may face taxation in more than one jurisdiction while having limited resources and limited access to specialized tax expertise.","start":4264.71,"end":4275.79,"topics":[],"words":[{"text":"A","start":4264.71,"end":4264.75},{"text":"taxpayer","start":4264.75,"end":4265.79},{"text":"may","start":4265.79,"end":4266.19},{"text":"face","start":4266.19,"end":4266.51},{"text":"taxation","start":4266.51,"end":4267.11},{"text":"in","start":4267.11,"end":4267.31},{"text":"more","start":4267.31,"end":4267.87},{"text":"than","start":4267.87,"end":4268.11},{"text":"one","start":4268.11,"end":4268.35},{"text":"jurisdiction","start":4268.35,"end":4269.55},{"text":"while","start":4270.03,"end":4270.43},{"text":"having","start":4270.43,"end":4270.87},{"text":"limited","start":4270.87,"end":4271.47},{"text":"resources","start":4271.47,"end":4272.19},{"text":"and","start":4272.19,"end":4272.31},{"text":"limited","start":4272.31,"end":4272.75},{"text":"access","start":4272.75,"end":4273.23},{"text":"to","start":4273.23,"end":4273.43},{"text":"specialized","start":4273.43,"end":4274.39},{"text":"tax","start":4274.43,"end":4274.91},{"text":"expertise.","start":4274.95,"end":4275.79}]},{"text":"Therefore, I believe the effectiveness of the mutual agreement procedure should not depend only on whether a person has the financial resources or technical knowledge to navigate the 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will encourage consideration of clear procedure, accessible information, reasonable timelines, and appropriate assistance, particularly for smaller business and taxpayers in developing countries.","start":4290.95,"end":4304.95,"topics":[],"words":[{"text":"I","start":4290.95,"end":4291.11},{"text":"will","start":4291.11,"end":4291.27},{"text":"encourage","start":4291.27,"end":4292.15},{"text":"consideration","start":4292.15,"end":4293.11},{"text":"of","start":4293.11,"end":4293.35},{"text":"clear","start":4293.35,"end":4293.75},{"text":"procedure,","start":4293.75,"end":4294.63},{"text":"accessible","start":4295.11,"end":4295.83},{"text":"information,","start":4295.83,"end":4296.55},{"text":"reasonable","start":4296.55,"end":4297.19},{"text":"timelines,","start":4297.19,"end":4298.07},{"text":"and","start":4298.31,"end":4298.51},{"text":"appropriate","start":4298.51,"end":4299.15},{"text":"assistance,","start":4299.15,"end":4299.71},{"text":"particularly","start":4299.71,"end":4300.55},{"text":"for","start":4300.55,"end":4300.95},{"text":"smaller","start":4300.95,"end":4301.51},{"text":"business","start":4301.51,"end":4302.07},{"text":"and","start":4302.47,"end":4302.75},{"text":"taxpayers","start":4302.75,"end":4303.75},{"text":"in","start":4303.99,"end":4304.15},{"text":"developing","start":4304.15,"end":4304.55},{"text":"countries.","start":4304.55,"end":4304.95}]},{"text":"I also want to make a broader connection to human mobility.","start":4305.43,"end":4309.67,"topics":[],"words":[{"text":"I","start":4305.43,"end":4305.67},{"text":"also","start":4305.67,"end":4306.63},{"text":"want","start":4306.63,"end":4306.99},{"text":"to","start":4306.99,"end":4307.07},{"text":"make","start":4307.11,"end":4307.43},{"text":"a","start":4307.43,"end":4307.47},{"text":"broader","start":4307.47,"end":4307.87},{"text":"connection","start":4307.87,"end":4308.47},{"text":"to","start":4308.47,"end":4308.59},{"text":"human","start":4308.59,"end":4309.03},{"text":"mobility.","start":4309.03,"end":4309.67}]},{"text":"People increasingly live, work, study, conduct businesses, and support families across borders.","start":4310.59,"end":4319.31,"topics":[],"words":[{"text":"People","start":4310.59,"end":4311.19},{"text":"increasingly","start":4311.35,"end":4312.39},{"text":"live,","start":4313.35,"end":4313.55},{"text":"work,","start":4313.55,"end":4314.19},{"text":"study,","start":4314.19,"end":4314.91},{"text":"conduct","start":4315.15,"end":4315.71},{"text":"businesses,","start":4315.71,"end":4316.59},{"text":"and","start":4316.75,"end":4317.19},{"text":"support","start":4317.31,"end":4317.79},{"text":"families","start":4317.79,"end":4318.35},{"text":"across","start":4318.35,"end":4318.75},{"text":"borders.","start":4318.75,"end":4319.31}]},{"text":"Migrants and diaspora communities contribute significantly to economies through their work, entrepreneurship, investment, and remittance.","start":4319.55,"end":4329.15,"topics":[],"words":[{"text":"Migrants","start":4319.55,"end":4320.27},{"text":"and","start":4320.27,"end":4320.55},{"text":"diaspora","start":4320.55,"end":4321.19},{"text":"communities","start":4321.19,"end":4321.95},{"text":"contribute","start":4322.19,"end":4322.91},{"text":"significantly","start":4323.23,"end":4324.11},{"text":"to","start":4324.11,"end":4324.27},{"text":"economies","start":4324.27,"end":4324.83},{"text":"through","start":4324.83,"end":4325.07},{"text":"their","start":4325.07,"end":4325.35},{"text":"work,","start":4325.35,"end":4325.75},{"text":"entrepreneurship,","start":4325.75,"end":4326.59},{"text":"investment,","start":4326.99,"end":4327.79},{"text":"and","start":4327.87,"end":4328.27},{"text":"remittance.","start":4328.27,"end":4329.15}]},{"text":"When people move across border, they can encounter complicated question concerning residence and come taxation and potential double taxation.","start":4329.55,"end":4340.11,"topics":[],"words":[{"text":"When","start":4329.55,"end":4329.79},{"text":"people","start":4329.79,"end":4330.19},{"text":"move","start":4330.19,"end":4330.43},{"text":"across","start":4330.43,"end":4330.83},{"text":"border,","start":4330.83,"end":4331.55},{"text":"they","start":4331.87,"end":4332.27},{"text":"can","start":4332.27,"end":4332.67},{"text":"encounter","start":4332.67,"end":4333.55},{"text":"complicated","start":4333.95,"end":4334.75},{"text":"question","start":4334.75,"end":4335.23},{"text":"concerning","start":4335.23,"end":4335.79},{"text":"residence","start":4335.79,"end":4336.43},{"text":"and","start":4336.43,"end":4336.63},{"text":"come","start":4336.63,"end":4337.07},{"text":"taxation","start":4337.07,"end":4337.63},{"text":"and","start":4337.63,"end":4337.75},{"text":"potential","start":4337.75,"end":4338.51},{"text":"double","start":4338.83,"end":4339.31},{"text":"taxation.","start":4339.31,"end":4340.11}]},{"text":"A fair and accessible dispute resolution mechanism can therefore contribute to greater certainty and trust in international tax cooperation.","start":4340.75,"end":4351.15,"topics":[],"words":[{"text":"A","start":4340.75,"end":4340.79},{"text":"fair","start":4340.79,"end":4341.23},{"text":"and","start":4341.23,"end":4341.43},{"text":"accessible","start":4341.43,"end":4342.11},{"text":"dispute","start":4342.83,"end":4343.31},{"text":"resolution","start":4343.71,"end":4344.43},{"text":"mechanism","start":4344.43,"end":4345.07},{"text":"can","start":4345.07,"end":4345.31},{"text":"therefore","start":4345.31,"end":4345.71},{"text":"contribute","start":4345.71,"end":4346.35},{"text":"to","start":4346.59,"end":4346.71},{"text":"greater","start":4346.71,"end":4347.31},{"text":"certainty","start":4347.55,"end":4348.27},{"text":"and","start":4348.35,"end":4348.59},{"text":"trust","start":4348.59,"end":4349.07},{"text":"in","start":4349.07,"end":4349.23},{"text":"international","start":4349.23,"end":4349.95},{"text":"tax","start":4349.95,"end":4350.27},{"text":"cooperation.","start":4350.27,"end":4351.15}]},{"text":"For countries such as Haiti, capacity building is particularly important.","start":4351.47,"end":4357.23,"topics":[],"words":[{"text":"For","start":4351.47,"end":4351.67},{"text":"countries","start":4351.67,"end":4352.35},{"text":"such","start":4352.35,"end":4352.67},{"text":"as","start":4352.75,"end":4352.99},{"text":"Haiti,","start":4352.99,"end":4353.47},{"text":"capacity","start":4353.87,"end":4354.43},{"text":"building","start":4354.43,"end":4354.91},{"text":"is","start":4354.91,"end":4355.23},{"text":"particularly","start":4355.23,"end":4356.27},{"text":"important.","start":4356.67,"end":4357.23}]},{"text":"Developing countries should have the institutional expertise and resources necessary to participate effectively in mutual agreement procedure and protect the legitimate taxing right finally regarding the true alternative presented in article 25 I believe the committee should carefully consider access to effective resolution the cost of arbitration independence and expertise of arbitrary arbitrator in particular circumstance and developing 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tax cooperation should not only prevent double taxation, it should also promote fairness, certainty, transparency, and meaningful access to the solution.","start":4398.47,"end":4410.15,"topics":[],"words":[{"text":"International","start":4398.47,"end":4399.27},{"text":"tax","start":4399.27,"end":4399.75},{"text":"cooperation","start":4399.75,"end":4400.23},{"text":"should","start":4400.23,"end":4400.47},{"text":"not","start":4400.47,"end":4400.87},{"text":"only","start":4400.87,"end":4401.11},{"text":"prevent","start":4401.11,"end":4401.63},{"text":"double","start":4401.63,"end":4402.03},{"text":"taxation,","start":4402.03,"end":4402.95},{"text":"it","start":4403.35,"end":4403.59},{"text":"should","start":4403.59,"end":4403.83},{"text":"also","start":4403.83,"end":4404.39},{"text":"promote","start":4404.39,"end":4404.79},{"text":"fairness,","start":4404.79,"end":4405.51},{"text":"certainty,","start":4405.59,"end":4406.39},{"text":"transparency,","start":4406.55,"end":4407.43},{"text":"and","start":4407.43,"end":4407.67},{"text":"meaningful","start":4407.67,"end":4408.47},{"text":"access","start":4408.79,"end":4409.27},{"text":"to","start":4409.27,"end":4409.43},{"text":"the","start":4409.43,"end":4409.51},{"text":"solution.","start":4409.51,"end":4410.15}]},{"text":"Thank you, Mr. Chair.","start":4410.47,"end":4411.67,"topics":[],"words":[{"text":"Thank","start":4410.47,"end":4410.79},{"text":"you,","start":4410.79,"end":4410.95},{"text":"Mr.","start":4410.95,"end":4411.35},{"text":"Chair.","start":4411.35,"end":4411.67}]}]}],"speaker":{"name":"Farah Delance","affiliation":null,"affiliation_full":null,"group":null,"function":"President"}},{"statement_number":81,"start":4417.51,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=4418","paragraphs":[{"sentences":[{"text":"Thank you.","start":4417.51,"end":4418.07,"topics":[],"words":[{"text":"Thank","start":4417.51,"end":4417.91},{"text":"you.","start":4417.91,"end":4418.07}]},{"text":"ACB SYF, please.","start":4418.23,"end":4419.99,"topics":[],"words":[{"text":"ACB","start":4418.23,"end":4419.11},{"text":"SYF,","start":4419.11,"end":4419.67},{"text":"please.","start":4419.67,"end":4419.99}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":82,"start":4422.03,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=4423","paragraphs":[{"sentences":[{"text":"Thank you, Khalid. Thank you, Khalid.","start":4422.03,"end":4425.83,"topics":[],"words":[{"text":"Thank","start":4422.03,"end":4422.15},{"text":"you,","start":4422.15,"end":4422.31},{"text":"Khalid.","start":4422.31,"end":4422.75},{"text":"Thank","start":4425.11,"end":4425.27},{"text":"you,","start":4425.27,"end":4425.35},{"text":"Khalid.","start":4425.35,"end":4425.83}]},{"text":"Amotes Khalifa speaking on behalf of the ECB Sustainable Youth Foundation.","start":4426.71,"end":4430.63,"topics":[],"words":[{"text":"Amotes","start":4426.71,"end":4427.27},{"text":"Khalifa","start":4427.27,"end":4427.67},{"text":"speaking","start":4427.67,"end":4428.15},{"text":"on","start":4428.15,"end":4428.23},{"text":"behalf","start":4428.23,"end":4428.55},{"text":"of","start":4428.55,"end":4428.63},{"text":"the","start":4428.63,"end":4428.71},{"text":"ECB","start":4428.71,"end":4429.19},{"text":"Sustainable","start":4429.19,"end":4429.75},{"text":"Youth","start":4429.75,"end":4429.99},{"text":"Foundation.","start":4429.99,"end":4430.63}]},{"text":"We understand that the consolation procedure mentioned in Article 22, paragraph two will be set out in Annex One, which is not included in the current draft.","start":4431.51,"end":4441.67,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. Speakers called for clearer rules on terminology, timelines, annex procedures, costs, and whether additional voluntary mechanisms should be available."},{"key":"protocols-and-annexes","label":"Protocols and Annexes","description":"Another recurring issue was how the framework convention should interact with future protocols and annexes. Speakers raised questions about protocol-specific reservations, links between dispute settlement and Protocol 2, and the need for explicit provisions on annexes, declarations, and their legal status."}],"words":[{"text":"We","start":4431.51,"end":4431.63},{"text":"understand","start":4431.63,"end":4432.19},{"text":"that","start":4432.19,"end":4432.31},{"text":"the","start":4432.31,"end":4432.63},{"text":"consolation","start":4432.63,"end":4433.67},{"text":"procedure","start":4433.67,"end":4434.39},{"text":"mentioned","start":4434.39,"end":4435.03},{"text":"in","start":4435.03,"end":4435.27},{"text":"Article","start":4435.27,"end":4435.75},{"text":"22,","start":4435.75,"end":4436.23},{"text":"paragraph","start":4436.23,"end":4436.71},{"text":"two","start":4436.71,"end":4437.11},{"text":"will","start":4437.11,"end":4437.43},{"text":"be","start":4437.43,"end":4437.75},{"text":"set","start":4437.75,"end":4438.15},{"text":"out","start":4438.15,"end":4438.47},{"text":"in","start":4438.47,"end":4438.63},{"text":"Annex","start":4438.63,"end":4439.03},{"text":"One,","start":4439.03,"end":4439.27},{"text":"which","start":4439.95,"end":4440.23},{"text":"is","start":4440.23,"end":4440.35},{"text":"not","start":4440.35,"end":4440.47},{"text":"included","start":4440.47,"end":4440.83},{"text":"in","start":4440.83,"end":4440.95},{"text":"the","start":4440.95,"end":4441.03},{"text":"current","start":4441.03,"end":4441.39},{"text":"draft.","start":4441.39,"end":4441.67}]},{"text":"We would like to offer three suggestions on what the annex should include.","start":4442.39,"end":4447.19,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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Speakers raised questions about protocol-specific reservations, links between dispute settlement and Protocol 2, and the need for explicit provisions on annexes, declarations, and their legal status."}],"words":[{"text":"Annex","start":4625.31,"end":4625.71},{"text":"one","start":4625.71,"end":4625.95},{"text":"could","start":4625.95,"end":4626.19},{"text":"address","start":4626.19,"end":4626.47},{"text":"the","start":4626.47,"end":4626.55},{"text":"appointment","start":4626.55,"end":4627.07},{"text":"and","start":4627.07,"end":4627.43},{"text":"qualifications","start":4627.43,"end":4628.35},{"text":"of","start":4628.35,"end":4628.59},{"text":"concealed","start":4628.59,"end":4629.03},{"text":"conciliators,","start":4629.23,"end":4630.19},{"text":"procedural","start":4630.83,"end":4631.47},{"text":"timelines,","start":4631.47,"end":4632.11},{"text":"participation","start":4632.11,"end":4632.75},{"text":"by","start":4632.75,"end":4633.15},{"text":"additional","start":4633.23,"end":4633.71},{"text":"states","start":4633.71,"end":4634.11},{"text":"with","start":4634.11,"end":4634.35},{"text":"a","start":4634.35,"end":4634.39},{"text":"direct","start":4634.39,"end":4634.75},{"text":"interest,","start":4634.75,"end":4635.39},{"text":"allocation","start":4635.75,"end":4636.31},{"text":"of","start":4636.31,"end":4636.43},{"text":"costs","start":4636.43,"end":4636.91},{"text":"and","start":4636.99,"end":4637.55},{"text":"treatment","start":4637.55,"end":4638.11},{"text":"of","start":4638.11,"end":4638.27},{"text":"related","start":4638.27,"end":4638.55},{"text":"disputes.","start":4638.55,"end":4639.15}]},{"text":"The legal status of the outcome of conciliation should be stated clearly, including whether recommendations are binding or non-binding and how any agreement reached by the parties is to be recorded.","start":4639.67,"end":4651.43,"topics":[{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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This topic was linked to unequal bargaining power and the need for fairer participation in international tax cooperation."},{"key":"dispute-settlement","label":"Dispute Settlement Mechanisms","description":"Article 22 prompted debate on how disputes should be resolved through negotiation, peaceful means, and possible conciliation. 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Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Article","start":4720.75,"end":4721.31},{"text":"25,","start":4721.31,"end":4722.11},{"text":"as","start":4722.19,"end":4722.39},{"text":"it","start":4722.39,"end":4722.51},{"text":"is","start":4722.51,"end":4722.75},{"text":"written,","start":4722.75,"end":4723.15},{"text":"is","start":4723.23,"end":4723.43},{"text":"a","start":4723.43,"end":4723.47},{"text":"very","start":4723.47,"end":4723.79},{"text":"standard","start":4723.79,"end":4724.27},{"text":"formulation","start":4724.27,"end":4724.99},{"text":"that","start":4725.31,"end":4725.55},{"text":"we","start":4725.55,"end":4725.67},{"text":"see","start":4725.67,"end":4725.95},{"text":"in","start":4725.95,"end":4726.11},{"text":"a","start":4726.11,"end":4726.19},{"text":"wide","start":4726.19,"end":4726.59},{"text":"range","start":4726.59,"end":4726.99},{"text":"of","start":4727.35,"end":4727.55},{"text":"UN","start":4727.55,"end":4728.03},{"text":"conventions.","start":4728.03,"end":4728.83}]},{"text":"And we believe it is very important to keep it as it is.","start":4729.35,"end":4732.95,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"It","start":4804.03,"end":4804.19},{"text":"is","start":4804.19,"end":4804.35},{"text":"time","start":4804.35,"end":4804.67},{"text":"for","start":4804.67,"end":4804.91},{"text":"everyone","start":4804.91,"end":4805.47},{"text":"to","start":4805.47,"end":4805.67},{"text":"commit","start":4805.67,"end":4806.11},{"text":"to","start":4806.19,"end":4806.43},{"text":"true","start":4806.43,"end":4806.67},{"text":"cooperation","start":4806.67,"end":4807.55},{"text":"and","start":4807.87,"end":4808.27},{"text":"to","start":4808.35,"end":4808.47},{"text":"developing","start":4808.51,"end":4809.31},{"text":"and","start":4809.55,"end":4809.75},{"text":"abiding","start":4809.75,"end":4810.35},{"text":"joint","start":4810.35,"end":4810.91},{"text":"international","start":4810.91,"end":4811.55},{"text":"rules.","start":4811.55,"end":4812.03}]},{"text":"The UN tax convention should be inclusive and we are happy that we finally have a process where all countries are able to negotiate on an equal footing.","start":4814.35,"end":4824.83,"topics":[{"key":"capacity-building-equity","label":"Capacity Building and Equity","description":"Speakers stressed that developing countries may need technical assistance, negotiating support, and institutional strengthening to implement obligations and renegotiate older tax agreements. 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The debate centered on whether wider participation should be prioritized or whether too much flexibility would fragment the convention and reduce its effectiveness."}],"words":[{"text":"The","start":4814.35,"end":4814.47},{"text":"UN","start":4814.59,"end":4815.31},{"text":"tax","start":4815.39,"end":4815.71},{"text":"convention","start":4815.71,"end":4816.43},{"text":"should","start":4816.43,"end":4816.75},{"text":"be","start":4816.75,"end":4816.91},{"text":"inclusive","start":4816.91,"end":4817.71},{"text":"and","start":4817.95,"end":4818.15},{"text":"we","start":4818.15,"end":4818.35},{"text":"are","start":4818.35,"end":4818.51},{"text":"happy","start":4818.51,"end":4818.99},{"text":"that","start":4819.31,"end":4819.55},{"text":"we","start":4819.55,"end":4819.63},{"text":"finally","start":4819.63,"end":4820.19},{"text":"have","start":4820.19,"end":4820.47},{"text":"a","start":4820.47,"end":4820.51},{"text":"process","start":4820.51,"end":4821.15},{"text":"where","start":4821.19,"end":4821.47},{"text":"all","start":4821.47,"end":4821.63},{"text":"countries","start":4821.63,"end":4822.15},{"text":"are","start":4822.15,"end":4822.35},{"text":"able","start":4822.35,"end":4822.67},{"text":"to","start":4822.67,"end":4822.79},{"text":"negotiate","start":4822.79,"end":4823.55},{"text":"on","start":4823.55,"end":4823.87},{"text":"an","start":4823.87,"end":4823.95},{"text":"equal","start":4823.95,"end":4824.27},{"text":"footing.","start":4824.27,"end":4824.83}]},{"text":"But inclusivity is not the same as allowing countries to demand exemptions from rules that have been adopted.","start":4825.43,"end":4833.07,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"But","start":4825.43,"end":4825.55},{"text":"inclusivity","start":4825.55,"end":4826.43},{"text":"is","start":4826.67,"end":4826.83},{"text":"not","start":4826.83,"end":4827.07},{"text":"the","start":4827.07,"end":4827.23},{"text":"same","start":4827.23,"end":4827.63},{"text":"as","start":4827.63,"end":4827.87},{"text":"allowing","start":4827.87,"end":4828.27},{"text":"countries","start":4828.27,"end":4828.91},{"text":"to","start":4828.91,"end":4829.11},{"text":"demand","start":4829.11,"end":4829.63},{"text":"exemptions","start":4829.63,"end":4830.43},{"text":"from","start":4830.75,"end":4830.99},{"text":"rules","start":4830.99,"end":4831.47},{"text":"that","start":4831.55,"end":4831.79},{"text":"have","start":4831.79,"end":4832.11},{"text":"been","start":4832.11,"end":4832.35},{"text":"adopted.","start":4832.35,"end":4833.07}]},{"text":"Therefore, we call for Article 25 of the UN tax convention to be kept as it is in the current draft and to say no reservations may be made to this convention.","start":4833.47,"end":4846.03,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Therefore,","start":4833.47,"end":4834.19},{"text":"we","start":4834.43,"end":4834.59},{"text":"call","start":4834.59,"end":4834.91},{"text":"for","start":4834.91,"end":4835.15},{"text":"Article","start":4835.15,"end":4835.67},{"text":"25","start":4835.67,"end":4836.59},{"text":"of","start":4836.91,"end":4837.07},{"text":"the","start":4837.07,"end":4837.23},{"text":"UN","start":4837.23,"end":4837.71},{"text":"tax","start":4837.71,"end":4837.95},{"text":"convention","start":4837.95,"end":4838.59},{"text":"to","start":4838.99,"end":4839.15},{"text":"be","start":4839.15,"end":4839.23},{"text":"kept","start":4839.23,"end":4839.79},{"text":"as","start":4839.79,"end":4839.95},{"text":"it","start":4839.95,"end":4840.19},{"text":"is","start":4840.19,"end":4840.51},{"text":"in","start":4840.51,"end":4840.67},{"text":"the","start":4840.67,"end":4840.79},{"text":"current","start":4840.79,"end":4841.19},{"text":"draft","start":4841.19,"end":4841.63},{"text":"and","start":4841.63,"end":4841.87},{"text":"to","start":4841.87,"end":4841.99},{"text":"say","start":4841.99,"end":4842.43},{"text":"no","start":4842.75,"end":4843.23},{"text":"reservations","start":4843.31,"end":4844.19},{"text":"may","start":4844.19,"end":4844.43},{"text":"be","start":4844.43,"end":4844.59},{"text":"made","start":4844.59,"end":4844.87},{"text":"to","start":4844.87,"end":4845.15},{"text":"this","start":4845.15,"end":4845.39},{"text":"convention.","start":4845.39,"end":4846.03}]},{"text":"Thank you, colleague.","start":4846.43,"end":4847.19,"topics":[],"words":[{"text":"Thank","start":4846.43,"end":4846.67},{"text":"you,","start":4846.67,"end":4846.75},{"text":"colleague.","start":4846.75,"end":4847.19}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Representative"}},{"statement_number":87,"start":4849.23,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=4850","paragraphs":[{"sentences":[{"text":"Thank you.","start":4849.23,"end":4849.71,"topics":[],"words":[{"text":"Thank","start":4849.23,"end":4849.55},{"text":"you.","start":4849.55,"end":4849.71}]},{"text":"NYU, please.","start":4849.87,"end":4850.75,"topics":[],"words":[{"text":"NYU,","start":4849.87,"end":4850.39},{"text":"please.","start":4850.39,"end":4850.75}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":88,"start":4852.43,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=4853","paragraphs":[{"sentences":[{"text":"Thank you very much and thanks to all the delegates and stakeholders on this Friday afternoon.","start":4852.43,"end":4857.03,"topics":[],"words":[{"text":"Thank","start":4852.43,"end":4852.63},{"text":"you","start":4852.63,"end":4852.71},{"text":"very","start":4852.71,"end":4852.95},{"text":"much","start":4852.95,"end":4853.35},{"text":"and","start":4853.35,"end":4853.63},{"text":"thanks","start":4853.63,"end":4853.99},{"text":"to","start":4853.99,"end":4854.19},{"text":"all","start":4854.19,"end":4854.31},{"text":"the","start":4854.31,"end":4854.39},{"text":"delegates","start":4854.39,"end":4854.87},{"text":"and","start":4854.87,"end":4854.99},{"text":"stakeholders","start":4854.99,"end":4855.71},{"text":"on","start":4855.71,"end":4855.79},{"text":"this","start":4855.79,"end":4855.99},{"text":"Friday","start":4855.99,"end":4856.39},{"text":"afternoon.","start":4856.39,"end":4857.03}]},{"text":"It has been a really major endeavour this week.","start":4857.03,"end":4859.75,"topics":[],"words":[{"text":"It","start":4857.03,"end":4857.11},{"text":"has","start":4857.11,"end":4857.43},{"text":"been","start":4857.43,"end":4857.63},{"text":"a","start":4857.63,"end":4857.67},{"text":"really","start":4857.67,"end":4858.07},{"text":"major","start":4858.07,"end":4858.47},{"text":"endeavour","start":4858.47,"end":4859.03},{"text":"this","start":4859.03,"end":4859.35},{"text":"week.","start":4859.35,"end":4859.75}]},{"text":"Just on Article 25.","start":4860.63,"end":4863.27,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"Just","start":4860.63,"end":4861.11},{"text":"on","start":4861.11,"end":4861.59},{"text":"Article","start":4861.67,"end":4862.15},{"text":"25.","start":4862.15,"end":4863.27}]},{"text":"The suggestion by many delegates, although it's by no means clear it's a majority, to have reservations is actually a little surprising in relation to a multilateral framework convention.","start":4865.51,"end":4877.11,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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Key concerns included hierarchy, compatibility, conflict resolution, and whether Article 21 would trigger broad treaty review or renegotiation."}],"words":[{"text":"The","start":4865.51,"end":4865.59},{"text":"suggestion","start":4865.59,"end":4866.47},{"text":"by","start":4866.47,"end":4866.79},{"text":"many","start":4866.79,"end":4867.19},{"text":"delegates,","start":4867.19,"end":4867.79},{"text":"although","start":4867.79,"end":4868.15},{"text":"it's","start":4868.27,"end":4868.55},{"text":"by","start":4868.55,"end":4868.71},{"text":"no","start":4868.71,"end":4868.87},{"text":"means","start":4868.87,"end":4869.15},{"text":"clear","start":4869.15,"end":4869.35},{"text":"it's","start":4869.35,"end":4869.59},{"text":"a","start":4869.59,"end":4869.63},{"text":"majority,","start":4869.63,"end":4870.15},{"text":"to","start":4871.03,"end":4871.23},{"text":"have","start":4871.23,"end":4871.51},{"text":"reservations","start":4871.51,"end":4872.31},{"text":"is","start":4872.31,"end":4872.63},{"text":"actually","start":4872.63,"end":4872.99},{"text":"a","start":4872.99,"end":4873.03},{"text":"little","start":4873.03,"end":4873.35},{"text":"surprising","start":4873.35,"end":4874.03},{"text":"in","start":4874.03,"end":4874.15},{"text":"relation","start":4874.15,"end":4874.63},{"text":"to","start":4874.63,"end":4874.79},{"text":"a","start":4874.79,"end":4874.83},{"text":"multilateral","start":4874.83,"end":4875.51},{"text":"framework","start":4875.51,"end":4876.27},{"text":"convention.","start":4876.27,"end":4877.11}]},{"text":"It might be perhaps a consequence of bringing expectations relating to previous tax treaty practice to this forum.","start":4877.43,"end":4885.03,"topics":[{"key":"tax-treaty-coherence","label":"Coherence with Existing Tax Treaties","description":"Delegates discussed how the convention should relate to existing bilateral, regional, and multilateral tax agreements, as well as domestic law. Key concerns included hierarchy, compatibility, conflict resolution, and whether Article 21 would trigger broad treaty review or renegotiation."}],"words":[{"text":"It","start":4877.43,"end":4877.55},{"text":"might","start":4877.55,"end":4877.91},{"text":"be","start":4877.99,"end":4878.15},{"text":"perhaps","start":4878.15,"end":4878.63},{"text":"a","start":4878.63,"end":4878.71},{"text":"consequence","start":4878.71,"end":4879.43},{"text":"of","start":4879.43,"end":4879.55},{"text":"bringing","start":4879.55,"end":4880.15},{"text":"expectations","start":4880.15,"end":4881.27},{"text":"relating","start":4881.27,"end":4881.75},{"text":"to","start":4881.75,"end":4881.91},{"text":"previous","start":4881.91,"end":4882.47},{"text":"tax","start":4882.47,"end":4882.87},{"text":"treaty","start":4882.87,"end":4883.27},{"text":"practice","start":4883.27,"end":4883.83},{"text":"to","start":4883.83,"end":4883.99},{"text":"this","start":4883.99,"end":4884.23},{"text":"forum.","start":4884.23,"end":4885.03}]},{"text":"So as noted by a number of others now, in a context of framework conventions, it is not typical that there would be an ability to do a reservation.","start":4885.95,"end":4895.31,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. Arguments turned on legal flexibility, treaty practice, and the risk that reservations could either enable participation or weaken commitments."}],"words":[{"text":"So","start":4885.95,"end":4886.03},{"text":"as","start":4886.03,"end":4886.19},{"text":"noted","start":4886.19,"end":4886.59},{"text":"by","start":4886.59,"end":4886.71},{"text":"a","start":4886.71,"end":4886.75},{"text":"number","start":4886.75,"end":4887.15},{"text":"of","start":4887.15,"end":4887.23},{"text":"others","start":4887.23,"end":4887.55},{"text":"now,","start":4887.55,"end":4888.03},{"text":"in","start":4888.75,"end":4888.95},{"text":"a","start":4888.95,"end":4888.99},{"text":"context","start":4888.99,"end":4889.63},{"text":"of","start":4889.63,"end":4889.71},{"text":"framework","start":4889.71,"end":4890.23},{"text":"conventions,","start":4890.23,"end":4890.99},{"text":"it","start":4890.99,"end":4891.07},{"text":"is","start":4891.07,"end":4891.23},{"text":"not","start":4891.23,"end":4891.59},{"text":"typical","start":4891.59,"end":4892.27},{"text":"that","start":4892.27,"end":4892.55},{"text":"there","start":4892.55,"end":4892.71},{"text":"would","start":4892.71,"end":4892.99},{"text":"be","start":4892.99,"end":4893.35},{"text":"an","start":4893.35,"end":4893.47},{"text":"ability","start":4893.47,"end":4893.95},{"text":"to","start":4893.95,"end":4894.11},{"text":"do","start":4894.11,"end":4894.31},{"text":"a","start":4894.31,"end":4894.35},{"text":"reservation.","start":4894.35,"end":4895.31}]},{"text":"And we've heard some examples, tobacco control, climate change, Kyoto Protocol, biodiversity.","start":4896.11,"end":4901.79,"topics":[],"words":[{"text":"And","start":4896.11,"end":4896.43},{"text":"we've","start":4896.43,"end":4896.59},{"text":"heard","start":4896.59,"end":4896.83},{"text":"some","start":4896.83,"end":4897.03},{"text":"examples,","start":4897.03,"end":4897.71},{"text":"tobacco","start":4897.71,"end":4898.07},{"text":"control,","start":4898.07,"end":4898.67},{"text":"climate","start":4898.99,"end":4899.47},{"text":"change,","start":4899.47,"end":4899.79},{"text":"Kyoto","start":4899.79,"end":4900.11},{"text":"Protocol,","start":4900.11,"end":4900.67},{"text":"biodiversity.","start":4900.67,"end":4901.79}]},{"text":"In respect of the convention against corruption, there is one possible reservation relating solely to disputes under the convention itself and the settlement process.","start":4902.67,"end":4914.99,"topics":[{"key":"reservation-regime","label":"Reservations to the Convention","description":"A central topic was whether states should be allowed to make reservations to the framework convention or whether a blanket prohibition should remain. 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United Republic of Tanzania, please.","start":5094.03,"end":5096.71,"topics":[],"words":[{"text":"Thank","start":5094.03,"end":5094.31},{"text":"you.","start":5094.47,"end":5094.59},{"text":"United","start":5094.99,"end":5095.39},{"text":"Republic","start":5095.39,"end":5095.79},{"text":"of","start":5095.79,"end":5095.87},{"text":"Tanzania,","start":5095.87,"end":5096.43},{"text":"please.","start":5096.43,"end":5096.71}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":92,"start":5099.95,"pageUrl":"/es/asset/k1x/k1x9lb4l9s?lang=en&t=5100","paragraphs":[{"sentences":[{"text":"Thank you, colleague. The United Republic of Tanzania aligns itself with the statement delivered by Kenya on behalf of the Africa Group, which has also been supported by many delegations from Africa, Africa Union and the ATAF.","start":5099.95,"end":5118.39,"topics":[],"words":[{"text":"Thank","start":5099.95,"end":5100.11},{"text":"you,","start":5100.11,"end":5100.23},{"text":"colleague.","start":5100.23,"end":5100.67},{"text":"The","start":5102.07,"end":5102.15},{"text":"United","start":5102.15,"end":5102.43},{"text":"Republic","start":5102.43,"end":5102.75},{"text":"of","start":5102.75,"end":5102.87},{"text":"Tanzania","start":5102.87,"end":5103.63},{"text":"aligns","start":5103.63,"end":5103.87},{"text":"itself","start":5103.87,"end":5104.35},{"text":"with","start":5104.35,"end":5104.59},{"text":"the","start":5104.59,"end":5104.67},{"text":"statement","start":5104.71,"end":5105.27},{"text":"delivered","start":5105.59,"end":5106.03},{"text":"by","start":5106.03,"end":5106.31},{"text":"Kenya","start":5106.63,"end":5107.31},{"text":"on","start":5107.31,"end":5107.43},{"text":"behalf","start":5107.43,"end":5107.91},{"text":"of","start":5107.91,"end":5108.23},{"text":"the","start":5108.23,"end":5108.43},{"text":"Africa","start":5108.43,"end":5108.71},{"text":"Group,","start":5108.71,"end":5109.07},{"text":"which","start":5110.39,"end":5110.63},{"text":"has","start":5110.63,"end":5110.87},{"text":"also","start":5110.87,"end":5111.67},{"text":"been","start":5112.15,"end":5112.39},{"text":"supported","start":5112.39,"end":5112.87},{"text":"by","start":5112.87,"end":5113.03},{"text":"many","start":5113.03,"end":5113.27},{"text":"delegations","start":5113.27,"end":5114.23},{"text":"from","start":5114.63,"end":5114.87},{"text":"Africa,","start":5114.87,"end":5115.51},{"text":"Africa","start":5116.47,"end":5116.95},{"text":"Union","start":5116.95,"end":5117.43},{"text":"and","start":5117.43,"end":5117.63},{"text":"the","start":5117.63,"end":5117.71},{"text":"ATAF.","start":5117.71,"end":5118.39}]},{"text":"We also echo the comments made by distinguished delegates from India.","start":5118.39,"end":5124.79,"topics":[],"words":[{"text":"We","start":5118.39,"end":5118.63},{"text":"also","start":5118.63,"end":5119.35},{"text":"echo","start":5120.31,"end":5120.63},{"text":"the","start":5120.63,"end":5120.87},{"text":"comments","start":5121.19,"end":5121.91},{"text":"made","start":5122.15,"end":5122.47},{"text":"by","start":5122.47,"end":5122.71},{"text":"distinguished","start":5122.71,"end":5123.31},{"text":"delegates","start":5123.31,"end":5123.75},{"text":"from","start":5123.75,"end":5124.23},{"text":"India.","start":5124.31,"end":5124.79}]},{"text":"Colleague, we wish to emphasize that the issue of broad and inclusive participation has already been addressed in paragraph 14 of the terms of reference, which provides optionality in relation to protocols.","start":5125.63,"end":5141.55,"topics":[{"key":"protocols-and-annexes","label":"Protocols and Annexes","description":"Another recurring issue was how the framework convention should interact with future protocols and annexes. 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Thank you.","start":5395.96,"end":5397.88,"topics":[],"words":[{"text":"Okay.","start":5395.96,"end":5396.24},{"text":"Thank","start":5397.32,"end":5397.64},{"text":"you.","start":5397.64,"end":5397.88}]},{"text":"We have stakeholder three.","start":5397.88,"end":5399.8,"topics":[],"words":[{"text":"We","start":5397.88,"end":5398.04},{"text":"have","start":5398.52,"end":5398.84},{"text":"stakeholder","start":5398.84,"end":5399.4},{"text":"three.","start":5399.4,"end":5399.8}]},{"text":"There's no one there.","start":5414.92,"end":5415.68,"topics":[],"words":[{"text":"There's","start":5414.92,"end":5415.2},{"text":"no","start":5415.2,"end":5415.36},{"text":"one","start":5415.36,"end":5415.56},{"text":"there.","start":5415.56,"end":5415.68}]},{"text":"Okay.","start":5415.68,"end":5415.92,"topics":[],"words":[{"text":"Okay.","start":5415.68,"end":5415.92}]},{"text":"All 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change.","start":5426.51,"end":5428.83,"topics":[],"words":[{"text":"And","start":5426.51,"end":5426.99},{"text":"let's","start":5427.19,"end":5427.47},{"text":"clap","start":5427.47,"end":5427.71},{"text":"for","start":5427.71,"end":5427.87},{"text":"ourselves","start":5427.87,"end":5428.27},{"text":"for","start":5428.27,"end":5428.39},{"text":"a","start":5428.39,"end":5428.43},{"text":"change.","start":5428.43,"end":5428.83}]},{"text":"At the beginning of the week, I asked a question that are we sure we'll be able to go through all the articles this 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said yes, but a lot of people doubted whether it was possible.","start":5442.19,"end":5447.15,"topics":[],"words":[{"text":"I","start":5442.19,"end":5442.35},{"text":"said","start":5442.35,"end":5442.67},{"text":"yes,","start":5442.67,"end":5443.07},{"text":"but","start":5443.79,"end":5444.19},{"text":"a","start":5445.31,"end":5445.35},{"text":"lot","start":5445.35,"end":5445.55},{"text":"of","start":5445.55,"end":5445.67},{"text":"people","start":5445.67,"end":5445.87},{"text":"doubted","start":5445.87,"end":5446.27},{"text":"whether","start":5446.27,"end":5446.51},{"text":"it","start":5446.51,"end":5446.59},{"text":"was","start":5446.59,"end":5446.71},{"text":"possible.","start":5446.71,"end":5447.15}]},{"text":"But I think we have all proved that it is possible for us to do 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