{"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/k1y/k1yk9g753w?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/k1y/k1yk9g753w.txt","guide":"/llms.txt"},"video":{"id":"k1y/k1yk9g753w","kaltura_id":"1_yk9g753w","title":"(5th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(5th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1y/k1yk9g753w","date":"2026-02-05T00:00:00.000Z","scheduled_time":"2026-02-05T15:00:00.000Z","status":"finished","duration":"02:32:05","category":"Economic and Social Council","body":"Economic and Social Council","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1y/k1yk9g753w"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Framework Convention\n(Continued) Discussion on the provisions in the updated draft framework convention template\nThe United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["INTERGOVERNMENTAL ORGANIZATIONS","TAXATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Intergovernmental Negotiating Committee website","url":"https://financing.desa.un.org/unfcitc"},{"title":"International Tax Cooperation website","url":"https://financing.desa.un.org/international-tax-cooperation"}]},"transcript":{"transcript_id":"azure-llm-speech-7005e59a-090d-4cf8-ae81-b49a85673c31","language":"en","data":[{"statement_number":1,"start":2.11,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=3","paragraphs":[{"sentences":[{"text":"Good morning, distinguished delegates, and you're welcome to today's session.","start":2.11,"end":9.15,"topics":[],"words":[{"text":"Good","start":2.11,"end":2.31},{"text":"morning,","start":2.31,"end":3.03},{"text":"distinguished","start":4.35,"end":4.99},{"text":"delegates,","start":4.99,"end":5.63},{"text":"and","start":5.63,"end":6.03},{"text":"you're","start":6.99,"end":7.23},{"text":"welcome","start":7.23,"end":7.71},{"text":"to","start":7.71,"end":7.95},{"text":"today's","start":8.03,"end":8.71},{"text":"session.","start":8.71,"end":9.15}]},{"text":"I hope some of us were able to get some rest yesterday, those of us who didn't have multiple meetings, others had better than, and those who couldn't join the ECOSOC 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They called for language that preserves flexibility for domestic laws, tax regimes, and development priorities."},{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"So","start":74.63,"end":75.43},{"text":"the","start":75.43,"end":75.51},{"text":"current","start":76.47,"end":77.03},{"text":"rendition","start":84.71,"end":85.67},{"text":"says","start":85.67,"end":85.99},{"text":"that","start":85.99,"end":86.23},{"text":"The","start":87.15,"end":87.27},{"text":"state","start":87.27,"end":87.55},{"text":"parties","start":87.55,"end":87.95},{"text":"shall","start":87.95,"end":88.19},{"text":"cooperate","start":88.19,"end":88.75},{"text":"at","start":88.75,"end":88.91},{"text":"international","start":88.91,"end":89.51},{"text":"regional","start":89.51,"end":89.91},{"text":"levels","start":89.91,"end":90.51},{"text":"to","start":91.31,"end":91.43},{"text":"identify","start":91.43,"end":91.91},{"text":"and","start":91.91,"end":92.07},{"text":"deter","start":92.07,"end":92.43},{"text":"harmful","start":92.43,"end":92.83},{"text":"tax","start":92.83,"end":93.07},{"text":"practices,","start":93.07,"end":93.71},{"text":"to","start":94.35,"end":94.51},{"text":"neutralize","start":94.51,"end":95.07},{"text":"their","start":95.07,"end":95.35},{"text":"distortive","start":95.35,"end":95.99},{"text":"effects,","start":95.99,"end":96.43},{"text":"and","start":97.03,"end":97.15},{"text":"enhance","start":97.15,"end":97.47},{"text":"the","start":97.47,"end":97.59},{"text":"ability","start":97.63,"end":98.03},{"text":"of","start":98.03,"end":98.11},{"text":"all","start":98.19,"end":98.27},{"text":"countries","start":98.27,"end":98.75},{"text":"to","start":98.75,"end":98.87},{"text":"tax","start":98.91,"end":99.19},{"text":"income","start":99.23,"end":99.79},{"text":"in","start":100.15,"end":100.27},{"text":"accordance","start":100.31,"end":100.75},{"text":"with","start":100.75,"end":100.87},{"text":"their","start":100.87,"end":101.03},{"text":"domestic","start":101.03,"end":101.55},{"text":"laws","start":101.55,"end":101.79},{"text":"and","start":101.83,"end":101.95},{"text":"policies.","start":101.95,"end":102.59}]},{"text":"Paragraph two reads, the state parties shall develop, enhance, and implement effective tools to address harmful tax practices, including tools that provide for enhanced transparency, monitoring and identifying emerging harmful tax practices and the effective taxation of economic activities that benefit from harmful tax practices.","start":103.87,"end":124.03,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. 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Several speakers said this concept was unclear and needed clarification before being included as a 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with this, I wish to open the floor to members.","start":130.28,"end":135.4,"topics":[],"words":[{"text":"So","start":130.28,"end":130.92},{"text":"with","start":130.92,"end":131.2},{"text":"this,","start":132.04,"end":132.52},{"text":"I","start":132.52,"end":132.6},{"text":"wish","start":132.6,"end":132.92},{"text":"to","start":132.92,"end":133.08},{"text":"open","start":133.96,"end":134.32},{"text":"the","start":134.32,"end":134.4},{"text":"floor","start":134.4,"end":134.76},{"text":"to","start":134.76,"end":134.92},{"text":"members.","start":134.92,"end":135.4}]},{"text":"I believe we've had the paper earlier on, and so we are ready with our comments in terms of what we think the article should look 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the floor is now open for comments and contributions, please.","start":148.71,"end":154.55,"topics":[],"words":[{"text":"So","start":148.71,"end":148.83},{"text":"the","start":148.83,"end":148.95},{"text":"floor","start":148.95,"end":149.27},{"text":"is","start":149.27,"end":149.35},{"text":"now","start":149.35,"end":149.51},{"text":"open","start":149.51,"end":149.91},{"text":"for","start":149.91,"end":150.23},{"text":"comments","start":152.23,"end":153.27},{"text":"and","start":153.35,"end":153.51},{"text":"contributions,","start":153.51,"end":154.15},{"text":"please.","start":154.15,"end":154.55}]},{"text":"Right, Germany, please.","start":202.75,"end":203.95,"topics":[],"words":[{"text":"Right,","start":202.75,"end":203.11},{"text":"Germany,","start":203.15,"end":203.55},{"text":"please.","start":203.55,"end":203.95}]},{"text":"And thank you for breaking the 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floor.","start":209.55,"end":211.35,"topics":[],"words":[{"text":"Thank","start":209.55,"end":209.71},{"text":"you,","start":209.71,"end":209.79},{"text":"Mr.","start":209.79,"end":210.11},{"text":"Kohli,","start":210.11,"end":210.43},{"text":"for","start":210.43,"end":210.55},{"text":"giving","start":210.55,"end":210.83},{"text":"me","start":210.83,"end":210.95},{"text":"the","start":210.95,"end":211.03},{"text":"floor.","start":211.03,"end":211.35}]},{"text":"Good morning, distinguished delegates and colleagues.","start":211.35,"end":214.03,"topics":[],"words":[{"text":"Good","start":211.35,"end":211.55},{"text":"morning,","start":211.55,"end":212.03},{"text":"distinguished","start":212.43,"end":212.95},{"text":"delegates","start":212.95,"end":213.39},{"text":"and","start":213.43,"end":213.55},{"text":"colleagues.","start":213.55,"end":214.03}]},{"text":"In breaking the ice, we would like to comment on Article 8 as 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our view, the draft is a step in the right direction.","start":237.95,"end":241.71,"topics":[],"words":[{"text":"In","start":237.95,"end":238.15},{"text":"our","start":238.15,"end":238.27},{"text":"view,","start":238.27,"end":238.51},{"text":"the","start":238.51,"end":238.63},{"text":"draft","start":238.63,"end":239.31},{"text":"is","start":239.31,"end":239.55},{"text":"a","start":239.63,"end":239.67},{"text":"step","start":239.87,"end":240.27},{"text":"in","start":240.35,"end":240.59},{"text":"the","start":240.59,"end":240.75},{"text":"right","start":240.75,"end":241.03},{"text":"direction.","start":241.03,"end":241.71}]},{"text":"We welcome the fact that the previous references to tax incentives are no longer explicitly included in the current 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naturally remain relevant.","start":249.55,"end":253.15,"topics":[],"words":[{"text":"Implicitly,","start":249.55,"end":250.27},{"text":"however,","start":250.27,"end":250.83},{"text":"they","start":250.83,"end":251.07},{"text":"naturally","start":251.07,"end":251.87},{"text":"remain","start":251.95,"end":252.51},{"text":"relevant.","start":252.67,"end":253.15}]},{"text":"We are of the view that domestic tax incentives often form a part of legitimate public policy strategies, therefore it remains key to ensure a clear distinction between substance-based investment-linked incentives and harmful preferential regimes.","start":254.15,"end":270.71,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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They called for language that preserves flexibility for domestic laws, tax regimes, and development priorities."}],"words":[{"text":"To","start":280.35,"end":280.47},{"text":"that","start":280.47,"end":280.75},{"text":"end,","start":280.75,"end":281.15},{"text":"we","start":281.23,"end":281.47},{"text":"encourage","start":281.47,"end":282.11},{"text":"striving","start":282.11,"end":282.83},{"text":"for","start":282.83,"end":283.15},{"text":"a","start":283.31,"end":283.35},{"text":"proportionate","start":283.35,"end":284.11},{"text":"approach","start":284.11,"end":284.59},{"text":"that","start":284.83,"end":284.99},{"text":"recognizes","start":284.99,"end":285.79},{"text":"state","start":285.79,"end":286.27},{"text":"sovereign","start":286.27,"end":286.83},{"text":"right","start":286.91,"end":287.35},{"text":"to","start":287.35,"end":287.43},{"text":"shape","start":287.43,"end":287.79},{"text":"domestic","start":287.95,"end":288.43},{"text":"tax","start":288.43,"end":288.71},{"text":"policy.","start":288.71,"end":289.31}]},{"text":"Furthermore, we should align our current endeavors and our view with work that already is completed or underway in other multilateral fora to avoid duplication.","start":290.11,"end":301.23,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"Furthermore,","start":290.11,"end":290.79},{"text":"we","start":290.79,"end":290.91},{"text":"should","start":290.91,"end":291.23},{"text":"align","start":291.23,"end":291.75},{"text":"our","start":291.75,"end":291.87},{"text":"current","start":291.87,"end":292.31},{"text":"endeavors","start":292.31,"end":292.83},{"text":"and","start":292.83,"end":292.99},{"text":"our","start":292.99,"end":293.07},{"text":"view","start":293.07,"end":293.47},{"text":"with","start":293.63,"end":293.79},{"text":"work","start":293.79,"end":294.27},{"text":"that","start":294.35,"end":294.59},{"text":"already","start":294.59,"end":295.23},{"text":"is","start":295.71,"end":295.87},{"text":"completed","start":295.87,"end":296.51},{"text":"or","start":296.51,"end":296.75},{"text":"underway","start":296.75,"end":297.39},{"text":"in","start":297.39,"end":297.63},{"text":"other","start":297.63,"end":297.99},{"text":"multilateral","start":298.03,"end":298.83},{"text":"fora","start":298.83,"end":299.19},{"text":"to","start":299.79,"end":299.99},{"text":"avoid","start":299.99,"end":300.31},{"text":"duplication.","start":300.35,"end":301.23}]},{"text":"A balanced approach would help maintain trust and ensure that cooperation does not unduly limit legitimate fiscal policy choices.","start":301.95,"end":310.75,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Domestic Policy Space","description":"Several speakers emphasized that cooperation against harmful tax practices must not undermine each state's sovereign right to design its own tax system. 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Russian Federation, please.","start":315.31,"end":327.09,"topics":[],"words":[{"text":"Thank","start":315.31,"end":315.55},{"text":"you,","start":315.55,"end":315.63},{"text":"Germany.","start":315.63,"end":316.11},{"text":"Russian","start":325.73,"end":326.13},{"text":"Federation,","start":326.13,"end":326.69},{"text":"please.","start":326.69,"end":327.09}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":4,"start":331.89,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=332","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":331.89,"end":332.45,"topics":[],"words":[{"text":"Thank","start":331.89,"end":332.13},{"text":"you,","start":332.13,"end":332.21},{"text":"Chair.","start":332.21,"end":332.45}]},{"text":"Thank you for giving us the floor.","start":333.25,"end":334.53,"topics":[],"words":[{"text":"Thank","start":333.25,"end":333.49},{"text":"you","start":333.49,"end":333.57},{"text":"for","start":333.57,"end":333.69},{"text":"giving","start":333.69,"end":333.97},{"text":"us","start":333.97,"end":334.13},{"text":"the","start":334.13,"end":334.21},{"text":"floor.","start":334.21,"end":334.53}]},{"text":"Good morning.","start":335.17,"end":335.97,"topics":[],"words":[{"text":"Good","start":335.17,"end":335.41},{"text":"morning.","start":335.65,"end":335.97}]},{"text":"Distinguished colleagues, we continue our work on Article 8, which is also an important article from the viewpoint of the entire text of the Convention.","start":337.91,"end":355.63,"topics":[],"words":[{"text":"Distinguished","start":337.91,"end":338.43},{"text":"colleagues,","start":338.43,"end":338.87},{"text":"we","start":340.95,"end":341.51},{"text":"continue","start":341.51,"end":342.23},{"text":"our","start":342.31,"end":342.39},{"text":"work","start":342.55,"end":343.11},{"text":"on","start":343.11,"end":343.67},{"text":"Article","start":343.75,"end":344.79},{"text":"8,","start":344.79,"end":345.19},{"text":"which","start":346.55,"end":346.71},{"text":"is","start":346.71,"end":347.03},{"text":"also","start":347.43,"end":348.15},{"text":"an","start":348.27,"end":348.55},{"text":"important","start":348.55,"end":349.27},{"text":"article","start":349.27,"end":349.99},{"text":"from","start":352.87,"end":353.19},{"text":"the","start":353.19,"end":353.31},{"text":"viewpoint","start":353.31,"end":353.83},{"text":"of","start":353.83,"end":353.95},{"text":"the","start":353.95,"end":354.03},{"text":"entire","start":354.03,"end":354.39},{"text":"text","start":354.39,"end":354.75},{"text":"of","start":354.75,"end":354.87},{"text":"the","start":354.87,"end":354.99},{"text":"Convention.","start":354.99,"end":355.63}]},{"text":"Furthermore, there will be a protocol prepared.","start":355.63,"end":357.43,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Furthermore,","start":355.63,"end":356.03},{"text":"there","start":356.03,"end":356.15},{"text":"will","start":356.15,"end":356.31},{"text":"be","start":356.31,"end":356.39},{"text":"a","start":356.39,"end":356.43},{"text":"protocol","start":356.43,"end":356.87},{"text":"prepared.","start":356.87,"end":357.43}]},{"text":"Now, as regards the drafting of the article we are currently considering, we are of the view that overall we could agree with the language here, however, we would like to make a minor clarification, and this refers to Article 2b.","start":358.31,"end":385.55,"topics":[],"words":[{"text":"Now,","start":358.31,"end":358.55},{"text":"as","start":359.11,"end":359.31},{"text":"regards","start":359.31,"end":359.71},{"text":"the","start":359.71,"end":359.79},{"text":"drafting","start":359.79,"end":360.87},{"text":"of","start":360.87,"end":361.27},{"text":"the","start":361.27,"end":361.55},{"text":"article","start":361.59,"end":362.23},{"text":"we","start":362.23,"end":362.47},{"text":"are","start":362.47,"end":362.55},{"text":"currently","start":362.55,"end":363.03},{"text":"considering,","start":363.03,"end":363.91},{"text":"we","start":365.83,"end":366.31},{"text":"are","start":367.23,"end":367.47},{"text":"of","start":367.47,"end":367.63},{"text":"the","start":367.63,"end":367.75},{"text":"view","start":367.75,"end":368.59},{"text":"that","start":368.59,"end":369.07},{"text":"overall","start":369.23,"end":370.11},{"text":"we","start":370.11,"end":370.67},{"text":"could","start":370.83,"end":371.63},{"text":"agree","start":371.91,"end":372.75},{"text":"with","start":372.75,"end":373.27},{"text":"the","start":373.27,"end":373.35},{"text":"language","start":373.35,"end":374.11},{"text":"here,","start":374.11,"end":374.59},{"text":"however,","start":374.75,"end":375.71},{"text":"we","start":375.95,"end":376.59},{"text":"would","start":376.59,"end":376.83},{"text":"like","start":376.83,"end":377.23},{"text":"to","start":377.23,"end":377.35},{"text":"make","start":377.35,"end":378.07},{"text":"a","start":378.07,"end":378.11},{"text":"minor","start":378.11,"end":378.75},{"text":"clarification,","start":378.75,"end":379.55},{"text":"and","start":381.55,"end":381.75},{"text":"this","start":381.75,"end":381.95},{"text":"refers","start":381.95,"end":382.67},{"text":"to","start":382.83,"end":383.87},{"text":"Article","start":384.27,"end":384.67},{"text":"2b.","start":384.67,"end":385.55}]},{"text":"Here in 2b, we suggest we suggest that this be complemented with a language based on the globally accepted criteria.","start":386.83,"end":397.35,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"And","start":397.35,"end":397.47},{"text":"the","start":397.71,"end":397.87},{"text":"reason","start":397.87,"end":398.19},{"text":"for","start":398.19,"end":398.35},{"text":"that","start":398.35,"end":398.83},{"text":"is","start":398.83,"end":399.11},{"text":"that","start":399.11,"end":399.35},{"text":"there","start":399.35,"end":399.55},{"text":"are","start":399.55,"end":399.63},{"text":"various","start":399.63,"end":399.95},{"text":"methodologies","start":399.95,"end":400.83},{"text":"in","start":400.83,"end":400.99},{"text":"the","start":400.99,"end":401.11},{"text":"world","start":401.11,"end":401.39},{"text":"prepared","start":401.39,"end":401.95},{"text":"by","start":401.95,"end":402.35},{"text":"various","start":402.35,"end":402.91},{"text":"organizations.","start":402.91,"end":403.95}]},{"text":"And I think that what we're talking about here is not duplicating that work, but rather working out, coming up with a more general and indeed global globally accepted at the world level principles and methodologies which are then to evaluate harmful tax practices following the single criteria established in the world.","start":404.35,"end":436.39,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. 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the Africa Group, we believe that the issue of harmful tax practices is a key issue that affects domestic resource mobilization and therefore requires international coordination and collaboration in terms of how to identify and deter harmful tax practices.","start":515.51,"end":536.11,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"In","start":551.79,"end":552.35},{"text":"paragraph","start":552.83,"end":553.39},{"text":"1,","start":553.39,"end":553.87},{"text":"It","start":555.67,"end":555.75},{"text":"is","start":555.75,"end":555.91},{"text":"our","start":555.91,"end":556.07},{"text":"view","start":556.07,"end":556.71},{"text":"that","start":556.87,"end":557.35},{"text":"the","start":557.51,"end":557.79},{"text":"current","start":557.79,"end":558.31},{"text":"wording","start":558.31,"end":558.87},{"text":"of","start":558.95,"end":559.19},{"text":"paragraph","start":559.19,"end":559.75},{"text":"1","start":559.75,"end":560.07},{"text":"is","start":560.95,"end":561.35},{"text":"a","start":561.59,"end":561.63},{"text":"bit","start":561.63,"end":562.23},{"text":"limiting","start":562.47,"end":563.19},{"text":"and","start":563.35,"end":563.75},{"text":"may","start":563.91,"end":564.47},{"text":"provide","start":564.87,"end":565.67},{"text":"misunderstandings,","start":567.43,"end":568.55},{"text":"especially","start":570.47,"end":571.07},{"text":"as","start":571.07,"end":571.19},{"text":"relates","start":571.19,"end":571.59},{"text":"to","start":571.59,"end":571.91},{"text":"neutralizing","start":572.63,"end":573.35},{"text":"distortive","start":573.35,"end":573.99},{"text":"effects,","start":573.99,"end":574.63},{"text":"because","start":577.35,"end":577.75},{"text":"what","start":577.75,"end":577.99},{"text":"is","start":577.99,"end":578.07},{"text":"distortive","start":578.07,"end":578.79},{"text":"in","start":578.79,"end":578.95},{"text":"one","start":578.95,"end":579.35},{"text":"country","start":579.75,"end":580.23},{"text":"may","start":580.23,"end":580.55},{"text":"be","start":580.55,"end":580.75},{"text":"taken","start":580.75,"end":581.19},{"text":"to","start":581.19,"end":581.27},{"text":"be","start":581.27,"end":581.43},{"text":"not","start":581.43,"end":581.59},{"text":"distortive","start":581.59,"end":582.23},{"text":"in","start":582.23,"end":582.31},{"text":"the","start":582.31,"end":582.43},{"text":"other","start":582.43,"end":582.63},{"text":"country.","start":582.63,"end":583.11}]},{"text":"And again, we know that harmful tax practices really come from the domestic laws that are within their respective states.","start":583.91,"end":591.23,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Domestic Policy Space","description":"Several speakers emphasized that cooperation against harmful tax practices must not undermine each state's sovereign right to design its own tax system. 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Several speakers said this concept was unclear and needed clarification before being included as a commitment."}],"words":[{"text":"In","start":693.27,"end":693.43},{"text":"C,","start":693.43,"end":693.67},{"text":"we're","start":693.67,"end":693.83},{"text":"also","start":693.83,"end":694.11},{"text":"proposing","start":694.11,"end":695.19},{"text":"that","start":695.19,"end":695.67},{"text":"we","start":697.83,"end":698.03},{"text":"include","start":698.03,"end":698.71},{"text":"the","start":701.43,"end":701.87},{"text":"words,","start":701.87,"end":702.23},{"text":"the","start":702.23,"end":702.35},{"text":"effective","start":702.35,"end":702.75},{"text":"taxation","start":702.75,"end":703.75},{"text":"of","start":703.75,"end":703.83},{"text":"economic","start":704.19,"end":704.63},{"text":"activities","start":704.63,"end":705.19},{"text":"that","start":705.19,"end":705.43},{"text":"benefit","start":705.43,"end":705.91},{"text":"from","start":705.91,"end":706.11},{"text":"harmful","start":706.11,"end":706.47},{"text":"tax","start":706.47,"end":706.71},{"text":"practices,","start":706.71,"end":707.43},{"text":"then","start":707.51,"end":707.75},{"text":"we","start":707.75,"end":707.87},{"text":"include","start":707.87,"end":708.31},{"text":"at","start":708.39,"end":708.63},{"text":"a","start":708.63,"end":708.67},{"text":"minimum","start":708.67,"end":709.11},{"text":"rate","start":709.11,"end":709.59},{"text":"as","start":710.23,"end":710.47},{"text":"may","start":710.47,"end":710.63},{"text":"be","start":710.63,"end":710.79},{"text":"agreed","start":710.79,"end":711.27},{"text":"by","start":711.27,"end":711.43},{"text":"the","start":711.43,"end":711.51},{"text":"state","start":711.51,"end":711.83},{"text":"parties.","start":711.83,"end":712.47}]},{"text":"We believe it to be important for the state parties to agree the minimum rate.","start":713.11,"end":717.79,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"On","start":867.19,"end":867.27},{"text":"what","start":867.27,"end":867.43},{"text":"is","start":867.43,"end":867.51},{"text":"intended","start":867.51,"end":868.11},{"text":"by","start":868.11,"end":868.27},{"text":"these","start":868.31,"end":868.51},{"text":"provisions.","start":868.51,"end":869.23}]},{"text":"I think more broadly, we have questions on some of the terms referenced in this article and would still welcome an explanatory note on how we should interpret these provisions.","start":869.87,"end":877.51,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"I","start":877.51,"end":877.55},{"text":"think","start":877.55,"end":877.87},{"text":"that","start":878.11,"end":878.31},{"text":"call","start":878.31,"end":878.51},{"text":"for","start":878.51,"end":878.87},{"text":"an","start":878.87,"end":878.95},{"text":"explanatory","start":878.95,"end":879.51},{"text":"note","start":879.51,"end":879.79},{"text":"stands","start":879.79,"end":880.11},{"text":"not","start":880.11,"end":880.35},{"text":"just","start":880.35,"end":880.67},{"text":"for","start":880.91,"end":881.31},{"text":"article","start":882.19,"end":882.59},{"text":"eight,","start":882.59,"end":882.75},{"text":"but","start":882.75,"end":882.87},{"text":"actually","start":882.87,"end":883.15},{"text":"more","start":883.15,"end":883.35},{"text":"broadly.","start":883.35,"end":883.63}]},{"text":"I think we would welcome something in this space across some of the articles that we are discussing today.","start":883.63,"end":887.87,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework 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Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":10,"start":898.35,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=899","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":898.35,"end":899.15,"topics":[],"words":[{"text":"Thank","start":898.35,"end":898.67},{"text":"you,","start":898.67,"end":898.75},{"text":"Chair.","start":898.75,"end":899.15}]},{"text":"Chair, we do agree with the intentions expressed by both our Russian delegate and the delegate from the African 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have a few concerns.","start":914.03,"end":917.47,"topics":[],"words":[{"text":"For","start":914.03,"end":914.27},{"text":"this","start":914.27,"end":914.55},{"text":"particular","start":914.55,"end":915.07},{"text":"article,","start":915.07,"end":915.63},{"text":"we","start":915.95,"end":916.11},{"text":"have","start":916.11,"end":916.39},{"text":"a","start":916.39,"end":916.43},{"text":"few","start":916.43,"end":916.67},{"text":"concerns.","start":916.67,"end":917.47}]},{"text":"and I would like to briefly mention about the 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Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"that","start":1117.71,"end":1117.91},{"text":"distort","start":1117.91,"end":1118.47},{"text":"cross-border","start":1118.47,"end":1119.07},{"text":"taxation","start":1119.07,"end":1119.59},{"text":"or","start":1119.59,"end":1119.79},{"text":"erode","start":1119.79,"end":1120.03},{"text":"the","start":1120.03,"end":1120.11},{"text":"tax","start":1120.11,"end":1120.51},{"text":"base","start":1120.51,"end":1120.83},{"text":"of","start":1120.83,"end":1120.99},{"text":"other","start":1120.99,"end":1121.23},{"text":"jurisdictions.","start":1121.23,"end":1122.03}]},{"text":"And in paragraph two, we all agree, I mean we may agree, to develop, enhance and implement such tools and measures that provide for monitoring and identifying harmful tax practices.","start":1122.67,"end":1137.63,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. 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Firstly, Canada fully supports work to deter harmful tax practices.","start":1153.71,"end":1166.39,"topics":[],"words":[{"text":"Thank","start":1153.71,"end":1153.95},{"text":"you,","start":1153.95,"end":1154.11},{"text":"Mr.","start":1154.99,"end":1155.43},{"text":"Khalid.","start":1155.43,"end":1155.95},{"text":"Firstly,","start":1157.15,"end":1157.63},{"text":"Canada","start":1157.63,"end":1158.11},{"text":"fully","start":1158.11,"end":1158.51},{"text":"supports","start":1158.51,"end":1159.31},{"text":"work","start":1161.55,"end":1162.03},{"text":"to","start":1163.11,"end":1163.43},{"text":"deter","start":1164.07,"end":1164.71},{"text":"harmful","start":1164.71,"end":1165.19},{"text":"tax","start":1165.19,"end":1165.59},{"text":"practices.","start":1165.59,"end":1166.39}]},{"text":"I think consistent with some of the comments from Germany, we think it's important to recognize that there is already work done among a significant number of member states in this area and we should ensure that those processes are coordinated, at least have an understanding of how this proposed process would interact with existing processes.","start":1166.79,"end":1196.63,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"I","start":1166.79,"end":1166.83},{"text":"think","start":1166.83,"end":1167.19},{"text":"consistent","start":1168.47,"end":1169.11},{"text":"with","start":1169.11,"end":1169.27},{"text":"some","start":1169.27,"end":1169.59},{"text":"of","start":1169.59,"end":1169.67},{"text":"the","start":1169.67,"end":1170.11},{"text":"comments","start":1170.11,"end":1170.87},{"text":"from","start":1171.11,"end":1171.43},{"text":"Germany,","start":1171.43,"end":1171.99},{"text":"we","start":1171.99,"end":1172.15},{"text":"think","start":1172.15,"end":1172.39},{"text":"it's","start":1172.39,"end":1172.91},{"text":"important","start":1173.35,"end":1174.23},{"text":"to","start":1174.79,"end":1174.99},{"text":"recognize","start":1175.83,"end":1176.79},{"text":"that","start":1177.67,"end":1178.31},{"text":"there","start":1178.31,"end":1178.55},{"text":"is","start":1178.55,"end":1178.95},{"text":"already","start":1178.95,"end":1179.43},{"text":"work","start":1179.43,"end":1179.75},{"text":"done","start":1179.75,"end":1180.15},{"text":"among","start":1180.15,"end":1180.59},{"text":"a","start":1180.59,"end":1180.63},{"text":"significant","start":1180.63,"end":1181.39},{"text":"number","start":1181.39,"end":1181.91},{"text":"of","start":1181.91,"end":1182.15},{"text":"member","start":1182.47,"end":1182.87},{"text":"states","start":1182.87,"end":1183.39},{"text":"in","start":1183.75,"end":1183.91},{"text":"this","start":1183.91,"end":1184.15},{"text":"area","start":1184.15,"end":1184.63},{"text":"and","start":1184.87,"end":1185.27},{"text":"we","start":1185.27,"end":1185.51},{"text":"should","start":1185.51,"end":1185.75},{"text":"ensure","start":1185.75,"end":1186.15},{"text":"that","start":1186.15,"end":1186.71},{"text":"those","start":1186.71,"end":1187.03},{"text":"processes","start":1187.03,"end":1187.83},{"text":"are","start":1187.83,"end":1188.15},{"text":"coordinated,","start":1188.15,"end":1189.19},{"text":"at","start":1189.19,"end":1189.35},{"text":"least","start":1189.35,"end":1189.63},{"text":"have","start":1189.63,"end":1189.79},{"text":"an","start":1189.79,"end":1189.99},{"text":"understanding","start":1189.99,"end":1190.79},{"text":"of","start":1190.79,"end":1190.95},{"text":"how","start":1190.95,"end":1191.35},{"text":"this","start":1191.59,"end":1191.99},{"text":"proposed","start":1191.99,"end":1192.79},{"text":"process","start":1193.11,"end":1193.67},{"text":"would","start":1193.67,"end":1193.99},{"text":"interact","start":1193.99,"end":1194.71},{"text":"with","start":1194.71,"end":1194.95},{"text":"existing","start":1195.03,"end":1195.83},{"text":"processes.","start":1195.83,"end":1196.63}]},{"text":"And I'd also like to support the comments made by Zambia with respect to the need to define harmful tax practices.","start":1197.87,"end":1205.79,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"And","start":1197.87,"end":1198.27},{"text":"I'd","start":1198.67,"end":1198.91},{"text":"also","start":1198.91,"end":1199.11},{"text":"like","start":1199.11,"end":1199.31},{"text":"to","start":1199.31,"end":1199.43},{"text":"support","start":1199.43,"end":1200.19},{"text":"the","start":1200.19,"end":1200.31},{"text":"comments","start":1200.31,"end":1200.71},{"text":"made","start":1200.71,"end":1200.91},{"text":"by","start":1200.91,"end":1201.07},{"text":"Zambia","start":1201.07,"end":1201.71},{"text":"with","start":1201.95,"end":1202.15},{"text":"respect","start":1202.15,"end":1202.63},{"text":"to","start":1202.63,"end":1202.71},{"text":"the","start":1202.71,"end":1202.87},{"text":"need","start":1202.87,"end":1203.31},{"text":"to","start":1203.31,"end":1203.43},{"text":"define","start":1203.47,"end":1204.11},{"text":"harmful","start":1204.11,"end":1204.59},{"text":"tax","start":1204.59,"end":1204.99},{"text":"practices.","start":1204.99,"end":1205.79}]},{"text":"It's very difficult to agree to make commitments with respect to harmful tax practices without having an understanding of what we mean there.","start":1206.11,"end":1217.55,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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It is not entirely sure what is intended by implement effective tools that would provide for effective taxation.","start":1318.27,"end":1331.39,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. 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Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"Not","start":1336.31,"end":1336.63},{"text":"entirely","start":1336.71,"end":1337.59},{"text":"clear","start":1337.75,"end":1337.99},{"text":"to","start":1337.99,"end":1338.11},{"text":"me,","start":1338.11,"end":1338.39},{"text":"and","start":1338.39,"end":1338.71},{"text":"an","start":1338.71,"end":1338.79},{"text":"explanation","start":1338.79,"end":1339.67},{"text":"from","start":1340.39,"end":1340.63},{"text":"the","start":1340.63,"end":1340.71},{"text":"co-lead","start":1340.71,"end":1341.35},{"text":"on","start":1342.23,"end":1342.55},{"text":"what","start":1342.75,"end":1343.11},{"text":"is","start":1343.11,"end":1343.35},{"text":"intended","start":1343.35,"end":1343.91},{"text":"by","start":1343.91,"end":1344.07},{"text":"paragraph","start":1344.07,"end":1344.59},{"text":"C","start":1344.59,"end":1345.03},{"text":"would","start":1345.11,"end":1345.31},{"text":"be","start":1345.31,"end":1345.43},{"text":"helpful.","start":1345.43,"end":1345.91}]},{"text":"Thank you.","start":1346.07,"end":1346.47,"topics":[],"words":[{"text":"Thank","start":1346.07,"end":1346.31},{"text":"you.","start":1346.31,"end":1346.47}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":13,"start":1349.75,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=1350","paragraphs":[{"sentences":[{"text":"Thank you, Canada.","start":1349.75,"end":1350.51,"topics":[],"words":[{"text":"Thank","start":1349.75,"end":1349.99},{"text":"you,","start":1349.99,"end":1350.07},{"text":"Canada.","start":1350.07,"end":1350.51}]},{"text":"And since you asked the question to the co-lead, I think I'll repeat what I've always said, that as member states who've come out with these things, They are the ones required to explain.","start":1350.63,"end":1361.71,"topics":[],"words":[{"text":"And","start":1350.63,"end":1350.95},{"text":"since","start":1351.03,"end":1351.51},{"text":"you","start":1351.51,"end":1351.63},{"text":"asked","start":1352.15,"end":1352.35},{"text":"the","start":1352.35,"end":1352.47},{"text":"question","start":1352.47,"end":1352.87},{"text":"to","start":1352.87,"end":1352.99},{"text":"the","start":1352.99,"end":1353.07},{"text":"co-lead,","start":1353.07,"end":1353.67},{"text":"I","start":1354.07,"end":1354.15},{"text":"think","start":1354.15,"end":1354.39},{"text":"I'll","start":1354.39,"end":1354.59},{"text":"repeat","start":1354.59,"end":1354.99},{"text":"what","start":1354.99,"end":1355.23},{"text":"I've","start":1355.23,"end":1355.39},{"text":"always","start":1355.39,"end":1355.67},{"text":"said,","start":1355.67,"end":1355.99},{"text":"that","start":1356.39,"end":1356.87},{"text":"as","start":1356.95,"end":1357.11},{"text":"member","start":1357.11,"end":1357.39},{"text":"states","start":1357.39,"end":1357.75},{"text":"who've","start":1357.75,"end":1357.91},{"text":"come","start":1357.91,"end":1358.15},{"text":"out","start":1358.15,"end":1358.31},{"text":"with","start":1358.31,"end":1358.55},{"text":"these","start":1358.55,"end":1358.75},{"text":"things,","start":1358.75,"end":1359.11},{"text":"They","start":1359.95,"end":1360.19},{"text":"are","start":1360.19,"end":1360.43},{"text":"the","start":1360.43,"end":1360.51},{"text":"ones","start":1360.51,"end":1360.75},{"text":"required","start":1360.75,"end":1361.15},{"text":"to","start":1361.15,"end":1361.31},{"text":"explain.","start":1361.31,"end":1361.71}]},{"text":"He said there should be discussions.","start":1361.71,"end":1363.15,"topics":[],"words":[{"text":"He","start":1361.71,"end":1361.79},{"text":"said","start":1361.79,"end":1362.07},{"text":"there","start":1362.07,"end":1362.19},{"text":"should","start":1362.19,"end":1362.43},{"text":"be","start":1362.43,"end":1362.55},{"text":"discussions.","start":1362.55,"end":1363.15}]},{"text":"So basically, as we discuss, we'll come out with what we mean by it together.","start":1363.15,"end":1368.67,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"We","start":1392.67,"end":1393.07},{"text":"welcome","start":1393.55,"end":1394.03},{"text":"the","start":1394.03,"end":1394.15},{"text":"efforts","start":1394.15,"end":1394.51},{"text":"to","start":1394.59,"end":1394.79},{"text":"streamline","start":1394.79,"end":1395.31},{"text":"this","start":1395.31,"end":1395.55},{"text":"article","start":1395.55,"end":1396.11},{"text":"compared","start":1396.67,"end":1397.07},{"text":"to","start":1397.07,"end":1397.31},{"text":"the","start":1397.55,"end":1397.71},{"text":"draft","start":1397.87,"end":1398.27},{"text":"we","start":1398.27,"end":1398.39},{"text":"had","start":1398.39,"end":1398.91},{"text":"in","start":1399.15,"end":1399.39},{"text":"the","start":1399.39,"end":1399.47},{"text":"third","start":1399.47,"end":1399.79},{"text":"session.","start":1399.79,"end":1400.35}]},{"text":"We also support international cooperation to address harmful tax practices and note the progress and results achieved to date, which should also inform our discussions going forward.","start":1401.07,"end":1412.07,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":1401.07,"end":1401.23},{"text":"also","start":1401.23,"end":1401.63},{"text":"support","start":1401.63,"end":1402.19},{"text":"international","start":1402.19,"end":1402.75},{"text":"cooperation","start":1402.75,"end":1403.31},{"text":"to","start":1403.31,"end":1403.43},{"text":"address","start":1403.43,"end":1403.71},{"text":"harmful","start":1403.71,"end":1404.11},{"text":"tax","start":1404.11,"end":1404.39},{"text":"practices","start":1404.75,"end":1405.63},{"text":"and","start":1405.79,"end":1406.15},{"text":"note","start":1406.15,"end":1406.39},{"text":"the","start":1406.39,"end":1406.51},{"text":"progress","start":1406.51,"end":1406.99},{"text":"and","start":1406.99,"end":1407.11},{"text":"results","start":1407.11,"end":1407.55},{"text":"achieved","start":1407.55,"end":1407.95},{"text":"to","start":1407.95,"end":1408.47},{"text":"date,","start":1408.47,"end":1408.91},{"text":"which","start":1409.03,"end":1409.31},{"text":"should","start":1409.31,"end":1409.47},{"text":"also","start":1409.47,"end":1410.23},{"text":"inform","start":1410.23,"end":1410.67},{"text":"our","start":1410.75,"end":1410.91},{"text":"discussions","start":1410.91,"end":1411.47},{"text":"going","start":1411.47,"end":1411.71},{"text":"forward.","start":1411.71,"end":1412.07}]},{"text":"We believe, like some others, that the listing of measures in paragraph two goes beyond the aim of having a high level commitment in the framework convention.","start":1413.79,"end":1424.19,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."},{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"for","start":1650.99,"end":1651.71},{"text":"Nigeria,","start":1652.27,"end":1652.95},{"text":"we","start":1652.95,"end":1653.23},{"text":"recognize","start":1653.23,"end":1654.19},{"text":"the","start":1654.35,"end":1654.55},{"text":"importance","start":1655.07,"end":1655.67},{"text":"of","start":1655.67,"end":1655.79},{"text":"this","start":1655.79,"end":1656.19},{"text":"article","start":1656.35,"end":1656.83},{"text":"to","start":1657.79,"end":1658.03},{"text":"be","start":1658.03,"end":1658.19},{"text":"able","start":1658.19,"end":1658.51},{"text":"to","start":1658.67,"end":1658.83},{"text":"prevent","start":1658.83,"end":1659.47},{"text":"practices","start":1659.63,"end":1661.07},{"text":"that","start":1661.75,"end":1662.03},{"text":"creates","start":1662.35,"end":1662.99},{"text":"instability","start":1662.99,"end":1663.95},{"text":"in","start":1663.95,"end":1664.35},{"text":"global","start":1665.39,"end":1665.79},{"text":"taxation","start":1665.79,"end":1666.43},{"text":"place","start":1666.99,"end":1667.47},{"text":"and","start":1667.51,"end":1667.71},{"text":"a","start":1667.71,"end":1667.75},{"text":"tax","start":1667.75,"end":1668.03},{"text":"policy.","start":1668.03,"end":1668.59}]},{"text":"We also understand that, or recognize that harmful tax practices hamper ability of jurisdictions to mobilize resources within their jurisdiction.","start":1669.23,"end":1683.35,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"We","start":1669.23,"end":1669.47},{"text":"also","start":1669.47,"end":1670.11},{"text":"understand","start":1670.35,"end":1671.03},{"text":"that,","start":1671.03,"end":1671.31},{"text":"or","start":1672.19,"end":1672.43},{"text":"recognize","start":1672.43,"end":1673.15},{"text":"that","start":1673.31,"end":1673.71},{"text":"harmful","start":1674.11,"end":1674.43},{"text":"tax","start":1674.43,"end":1674.67},{"text":"practices","start":1674.67,"end":1675.39},{"text":"hamper","start":1675.39,"end":1676.11},{"text":"ability","start":1676.83,"end":1677.47},{"text":"of","start":1677.47,"end":1677.79},{"text":"jurisdictions","start":1678.19,"end":1679.07},{"text":"to","start":1679.43,"end":1679.83},{"text":"mobilize","start":1679.99,"end":1680.95},{"text":"resources","start":1681.35,"end":1682.07},{"text":"within","start":1682.07,"end":1682.43},{"text":"their","start":1682.43,"end":1682.59},{"text":"jurisdiction.","start":1682.59,"end":1683.35}]},{"text":"So in that respect, we fully support the proposal that have been put forward by the African group to make updates to what we have presently presented before us.","start":1683.91,"end":1699.11,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"There","start":1766.39,"end":1766.59},{"text":"may","start":1766.59,"end":1766.71},{"text":"be","start":1766.71,"end":1766.95},{"text":"another","start":1766.95,"end":1767.35},{"text":"policy","start":1767.35,"end":1767.71},{"text":"objective","start":1767.71,"end":1768.23},{"text":"that","start":1768.23,"end":1768.55},{"text":"is","start":1768.79,"end":1769.03},{"text":"identified.","start":1769.03,"end":1769.83}]},{"text":"And in that instance, the ability to have the protocol or update the protocol may be hampered by that addition.","start":1770.55,"end":1779.03,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"So","start":1779.27,"end":1779.47},{"text":"in","start":1779.47,"end":1779.59},{"text":"that","start":1779.59,"end":1779.71},{"text":"respect,","start":1779.71,"end":1780.31},{"text":"we","start":1780.31,"end":1780.95},{"text":"agree","start":1781.03,"end":1781.35},{"text":"with","start":1781.35,"end":1781.67},{"text":"the","start":1781.75,"end":1781.87},{"text":"African","start":1781.87,"end":1782.27},{"text":"group","start":1782.27,"end":1782.55},{"text":"that","start":1782.63,"end":1783.03},{"text":"we","start":1783.59,"end":1784.31},{"text":"may","start":1784.39,"end":1784.63},{"text":"need","start":1784.63,"end":1784.91},{"text":"to","start":1784.91,"end":1785.07},{"text":"stop","start":1785.11,"end":1785.51},{"text":"that","start":1785.51,"end":1785.91},{"text":"paragraph","start":1785.91,"end":1786.47},{"text":"one","start":1786.47,"end":1786.87},{"text":"at","start":1787.63,"end":1787.95},{"text":"practices","start":1788.91,"end":1789.71},{"text":"that","start":1789.95,"end":1790.19},{"text":"is","start":1790.19,"end":1790.51},{"text":"after","start":1790.51,"end":1790.95},{"text":"and","start":1790.95,"end":1791.19},{"text":"the","start":1791.19,"end":1791.55},{"text":"tax","start":1791.63,"end":1792.03},{"text":"practices.","start":1792.03,"end":1792.59}]},{"text":"I think we may need to stop that paragraph there and delete other parts.","start":1792.75,"end":1797.07,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"I","start":1792.75,"end":1792.83},{"text":"think","start":1792.83,"end":1793.03},{"text":"we","start":1793.03,"end":1793.15},{"text":"may","start":1793.15,"end":1793.27},{"text":"need","start":1793.27,"end":1793.43},{"text":"to","start":1793.43,"end":1793.51},{"text":"stop","start":1793.51,"end":1793.87},{"text":"that","start":1793.95,"end":1794.19},{"text":"paragraph","start":1794.19,"end":1794.63},{"text":"there","start":1794.63,"end":1794.87},{"text":"and","start":1794.87,"end":1795.11},{"text":"delete","start":1795.11,"end":1795.47},{"text":"other","start":1796.35,"end":1796.51},{"text":"parts.","start":1796.59,"end":1797.07}]},{"text":"And also looking at paragraph two, we also support the provisions suggested by the African group.","start":1798.27,"end":1808.59,"topics":[],"words":[{"text":"And","start":1798.27,"end":1798.83},{"text":"also","start":1800.27,"end":1800.83},{"text":"looking","start":1800.83,"end":1801.23},{"text":"at","start":1801.23,"end":1801.55},{"text":"paragraph","start":1801.55,"end":1802.43},{"text":"two,","start":1802.43,"end":1803.07},{"text":"we","start":1803.15,"end":1803.71},{"text":"also","start":1803.71,"end":1804.35},{"text":"support","start":1804.35,"end":1804.83},{"text":"the","start":1804.99,"end":1805.07},{"text":"provisions","start":1805.63,"end":1806.43},{"text":"suggested","start":1806.99,"end":1807.55},{"text":"by","start":1807.55,"end":1807.79},{"text":"the","start":1807.79,"end":1807.91},{"text":"African","start":1807.91,"end":1808.27},{"text":"group.","start":1808.27,"end":1808.59}]},{"text":"And looking at 2B, we may not want to support the inclusion of or including reference to global practices because for now our understanding is that here, this is a global body.","start":1808.67,"end":1827.23,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"And","start":1808.67,"end":1808.99},{"text":"looking","start":1808.99,"end":1809.39},{"text":"at","start":1809.39,"end":1809.59},{"text":"2B,","start":1809.59,"end":1810.19},{"text":"we","start":1810.91,"end":1811.63},{"text":"may","start":1811.63,"end":1811.95},{"text":"not","start":1811.95,"end":1812.43},{"text":"want","start":1812.91,"end":1813.27},{"text":"to","start":1813.27,"end":1813.35},{"text":"support","start":1813.35,"end":1813.79},{"text":"the","start":1814.67,"end":1814.79},{"text":"inclusion","start":1814.79,"end":1815.55},{"text":"of","start":1815.55,"end":1815.87},{"text":"or","start":1816.67,"end":1816.99},{"text":"including","start":1816.99,"end":1817.71},{"text":"reference","start":1817.95,"end":1818.91},{"text":"to","start":1818.91,"end":1819.11},{"text":"global","start":1820.43,"end":1820.79},{"text":"practices","start":1820.79,"end":1821.47},{"text":"because","start":1821.71,"end":1822.35},{"text":"for","start":1822.75,"end":1823.07},{"text":"now","start":1823.07,"end":1823.39},{"text":"our","start":1823.63,"end":1823.79},{"text":"understanding","start":1823.79,"end":1824.39},{"text":"is","start":1824.39,"end":1824.55},{"text":"that","start":1824.55,"end":1824.91},{"text":"here,","start":1825.23,"end":1825.63},{"text":"this","start":1825.63,"end":1825.79},{"text":"is","start":1825.79,"end":1825.95},{"text":"a","start":1825.95,"end":1825.99},{"text":"global","start":1825.99,"end":1826.47},{"text":"body.","start":1826.75,"end":1827.23}]},{"text":"All of us are here setting rules, setting standards.","start":1827.71,"end":1830.99,"topics":[],"words":[{"text":"All","start":1827.71,"end":1827.91},{"text":"of","start":1827.91,"end":1828.03},{"text":"us","start":1828.03,"end":1828.19},{"text":"are","start":1828.19,"end":1828.31},{"text":"here","start":1828.31,"end":1828.75},{"text":"setting","start":1829.07,"end":1829.71},{"text":"rules,","start":1829.71,"end":1830.03},{"text":"setting","start":1830.03,"end":1830.35},{"text":"standards.","start":1830.35,"end":1830.99}]},{"text":"So the rules and standards we set here becomes the global norms and the global standard.","start":1831.15,"end":1836.35,"topics":[],"words":[{"text":"So","start":1831.15,"end":1831.47},{"text":"the","start":1831.47,"end":1831.59},{"text":"rules","start":1831.63,"end":1832.03},{"text":"and","start":1832.03,"end":1832.23},{"text":"standards","start":1832.23,"end":1832.75},{"text":"we","start":1832.75,"end":1832.91},{"text":"set","start":1832.91,"end":1833.15},{"text":"here","start":1833.15,"end":1833.63},{"text":"becomes","start":1833.79,"end":1834.43},{"text":"the","start":1834.43,"end":1834.59},{"text":"global","start":1834.59,"end":1834.91},{"text":"norms","start":1834.91,"end":1835.31},{"text":"and","start":1835.31,"end":1835.43},{"text":"the","start":1835.43,"end":1835.51},{"text":"global","start":1835.51,"end":1835.79},{"text":"standard.","start":1835.79,"end":1836.35}]},{"text":"So we may not think we need to make reference to another global standard when we are talking of paragraph 2.","start":1836.51,"end":1843.39,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"So","start":1836.51,"end":1836.99},{"text":"we","start":1837.55,"end":1837.75},{"text":"may","start":1837.75,"end":1837.87},{"text":"not","start":1837.87,"end":1838.27},{"text":"think","start":1838.27,"end":1838.67},{"text":"we","start":1838.67,"end":1838.83},{"text":"need","start":1838.83,"end":1838.99},{"text":"to","start":1838.99,"end":1839.15},{"text":"make","start":1839.15,"end":1839.47},{"text":"reference","start":1839.47,"end":1840.19},{"text":"to","start":1840.27,"end":1840.35},{"text":"another","start":1840.35,"end":1840.67},{"text":"global","start":1840.67,"end":1840.99},{"text":"standard","start":1840.99,"end":1841.47},{"text":"when","start":1841.47,"end":1841.67},{"text":"we","start":1841.67,"end":1841.79},{"text":"are","start":1841.79,"end":1841.87},{"text":"talking","start":1841.87,"end":1842.19},{"text":"of","start":1842.19,"end":1842.35},{"text":"paragraph","start":1842.51,"end":1843.07},{"text":"2.","start":1843.07,"end":1843.39}]},{"text":"Thank you.","start":1844.07,"end":1844.51,"topics":[],"words":[{"text":"Thank","start":1844.07,"end":1844.35},{"text":"you.","start":1844.35,"end":1844.51}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":19,"start":1849.23,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=1850","paragraphs":[{"sentences":[{"text":"Thank you, Nyarria. Papua New Guinea, please.","start":1849.23,"end":1851.23,"topics":[],"words":[{"text":"Thank","start":1849.23,"end":1849.47},{"text":"you,","start":1849.47,"end":1849.55},{"text":"Nyarria.","start":1849.55,"end":1850.03},{"text":"Papua","start":1850.03,"end":1850.35},{"text":"New","start":1850.35,"end":1850.59},{"text":"Guinea,","start":1850.59,"end":1850.79},{"text":"please.","start":1850.79,"end":1851.23}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":20,"start":1855.23,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=1856","paragraphs":[{"sentences":[{"text":"Chair and co-lead and fellow delegates, since this is my delegation's first intervention in this process, I would like to express our appreciation to the chair, the co-leads and the bureau for their continued leadership and valued efforts in guiding this important process.","start":1855.23,"end":1874.91,"topics":[],"words":[{"text":"Chair","start":1855.23,"end":1855.79},{"text":"and","start":1855.99,"end":1856.27},{"text":"co-lead","start":1856.27,"end":1856.99},{"text":"and","start":1856.99,"end":1857.15},{"text":"fellow","start":1857.15,"end":1857.47},{"text":"delegates,","start":1857.47,"end":1858.19},{"text":"since","start":1859.31,"end":1859.87},{"text":"this","start":1859.87,"end":1860.03},{"text":"is","start":1860.03,"end":1860.11},{"text":"my","start":1860.11,"end":1860.43},{"text":"delegation's","start":1860.43,"end":1861.15},{"text":"first","start":1861.15,"end":1861.39},{"text":"intervention","start":1861.39,"end":1862.03},{"text":"in","start":1862.51,"end":1862.67},{"text":"this","start":1862.67,"end":1862.83},{"text":"process,","start":1862.83,"end":1863.47},{"text":"I","start":1864.27,"end":1864.31},{"text":"would","start":1864.31,"end":1864.43},{"text":"like","start":1864.43,"end":1864.67},{"text":"to","start":1864.67,"end":1864.83},{"text":"express","start":1864.91,"end":1865.39},{"text":"our","start":1865.39,"end":1865.47},{"text":"appreciation","start":1865.55,"end":1866.27},{"text":"to","start":1866.47,"end":1866.55},{"text":"the","start":1866.55,"end":1866.63},{"text":"chair,","start":1866.67,"end":1867.07},{"text":"the","start":1867.47,"end":1867.55},{"text":"co-leads","start":1867.79,"end":1868.47},{"text":"and","start":1868.47,"end":1868.63},{"text":"the","start":1868.63,"end":1868.71},{"text":"bureau","start":1868.71,"end":1869.23},{"text":"for","start":1869.91,"end":1870.07},{"text":"their","start":1870.07,"end":1870.19},{"text":"continued","start":1870.19,"end":1870.67},{"text":"leadership","start":1870.67,"end":1871.15},{"text":"and","start":1871.99,"end":1872.19},{"text":"valued","start":1872.19,"end":1872.51},{"text":"efforts","start":1872.51,"end":1872.91},{"text":"in","start":1872.91,"end":1872.99},{"text":"guiding","start":1872.99,"end":1873.63},{"text":"this","start":1873.71,"end":1873.87},{"text":"important","start":1873.87,"end":1874.31},{"text":"process.","start":1874.31,"end":1874.91}]},{"text":"and to underscore Papua New Guinea's strong interest in it.","start":1875.91,"end":1878.87,"topics":[],"words":[{"text":"and","start":1875.91,"end":1876.07},{"text":"to","start":1876.07,"end":1876.19},{"text":"underscore","start":1876.19,"end":1876.79},{"text":"Papua","start":1876.79,"end":1877.11},{"text":"New","start":1877.11,"end":1877.23},{"text":"Guinea's","start":1877.23,"end":1877.63},{"text":"strong","start":1877.63,"end":1877.87},{"text":"interest","start":1877.87,"end":1878.39},{"text":"in","start":1878.39,"end":1878.55},{"text":"it.","start":1878.55,"end":1878.87}]},{"text":"Colleague, turning to Article 8, in Papua New Guinea's view, the issue of harmful tax practices is an important one, deserving of frank, focused, and adequate attention, and we welcome the exchanges today.","start":1879.83,"end":1895.11,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"It","start":1906.91,"end":1907.11},{"text":"is","start":1907.11,"end":1907.23},{"text":"imperative","start":1907.23,"end":1907.87},{"text":"that","start":1907.87,"end":1908.03},{"text":"this","start":1908.03,"end":1908.27},{"text":"forum","start":1908.27,"end":1908.67},{"text":"provides","start":1909.07,"end":1909.75},{"text":"specific","start":1909.75,"end":1910.15},{"text":"criteria","start":1910.15,"end":1910.83},{"text":"that","start":1911.31,"end":1911.47},{"text":"state","start":1911.47,"end":1911.83},{"text":"parties","start":1911.83,"end":1912.43},{"text":"can","start":1912.43,"end":1912.67},{"text":"use","start":1912.67,"end":1913.15},{"text":"to","start":1913.55,"end":1913.67},{"text":"identify","start":1913.67,"end":1914.35},{"text":"harmful","start":1914.47,"end":1914.83},{"text":"tax","start":1914.83,"end":1915.15},{"text":"practices","start":1915.15,"end":1915.87},{"text":"such","start":1916.27,"end":1916.67},{"text":"as","start":1916.67,"end":1916.83},{"text":"preferential","start":1916.83,"end":1917.43},{"text":"regimes,","start":1917.55,"end":1918.43},{"text":"ring","start":1918.83,"end":1919.07},{"text":"fencing,","start":1919.07,"end":1919.71},{"text":"lack","start":1920.19,"end":1920.51},{"text":"of","start":1920.51,"end":1920.59},{"text":"transparency,","start":1920.59,"end":1921.55},{"text":"and","start":1921.99,"end":1922.11},{"text":"low","start":1922.11,"end":1922.35},{"text":"effective","start":1922.35,"end":1922.83},{"text":"tax","start":1922.83,"end":1923.07},{"text":"rates.","start":1923.07,"end":1923.55}]},{"text":"When it comes to the definition segment, this should be considered.","start":1924.11,"end":1927.79,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"When","start":1924.11,"end":1924.35},{"text":"it","start":1924.35,"end":1924.43},{"text":"comes","start":1924.43,"end":1924.71},{"text":"to","start":1924.71,"end":1924.79},{"text":"the","start":1924.79,"end":1924.87},{"text":"definition","start":1924.87,"end":1925.55},{"text":"segment,","start":1925.55,"end":1926.19},{"text":"this","start":1926.67,"end":1926.95},{"text":"should","start":1926.95,"end":1927.11},{"text":"be","start":1927.11,"end":1927.23},{"text":"considered.","start":1927.23,"end":1927.79}]},{"text":"Without such criteria, State parties will have inconsistent interpretations of what constitutes harmful tax practices.","start":1928.83,"end":1938.11,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"Without","start":1928.83,"end":1929.47},{"text":"such","start":1929.55,"end":1929.95},{"text":"criteria,","start":1930.15,"end":1930.91},{"text":"State","start":1931.79,"end":1932.11},{"text":"parties","start":1932.11,"end":1932.59},{"text":"will","start":1932.59,"end":1932.75},{"text":"have","start":1932.75,"end":1932.99},{"text":"inconsistent","start":1932.99,"end":1933.71},{"text":"interpretations","start":1933.71,"end":1934.75},{"text":"of","start":1935.19,"end":1935.27},{"text":"what","start":1935.27,"end":1935.55},{"text":"constitutes","start":1935.55,"end":1936.35},{"text":"harmful","start":1936.59,"end":1937.07},{"text":"tax","start":1937.07,"end":1937.35},{"text":"practices.","start":1937.35,"end":1938.11}]},{"text":"This may result in disputes between states parties over the scope of Article 8.","start":1938.83,"end":1944.19,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"This","start":1938.83,"end":1939.23},{"text":"may","start":1939.23,"end":1939.39},{"text":"result","start":1939.39,"end":1939.87},{"text":"in","start":1939.87,"end":1939.99},{"text":"disputes","start":1939.99,"end":1940.51},{"text":"between","start":1940.51,"end":1940.83},{"text":"states","start":1940.83,"end":1941.39},{"text":"parties","start":1941.71,"end":1942.19},{"text":"over","start":1942.19,"end":1942.39},{"text":"the","start":1942.39,"end":1942.47},{"text":"scope","start":1942.47,"end":1942.83},{"text":"of","start":1943.35,"end":1943.47},{"text":"Article","start":1943.47,"end":1943.87},{"text":"8.","start":1943.87,"end":1944.19}]},{"text":"Such disputes will undermine enforcement of Article 8 as well as cooperation between state parties.","start":1944.99,"end":1951.63,"topics":[],"words":[{"text":"Such","start":1944.99,"end":1945.39},{"text":"disputes","start":1945.39,"end":1946.11},{"text":"will","start":1946.11,"end":1946.35},{"text":"undermine","start":1946.35,"end":1946.83},{"text":"enforcement","start":1946.83,"end":1947.55},{"text":"of","start":1947.91,"end":1948.03},{"text":"Article","start":1948.03,"end":1948.43},{"text":"8","start":1948.43,"end":1948.75},{"text":"as","start":1949.19,"end":1949.31},{"text":"well","start":1949.31,"end":1949.59},{"text":"as","start":1949.59,"end":1949.71},{"text":"cooperation","start":1949.71,"end":1950.35},{"text":"between","start":1950.35,"end":1950.67},{"text":"state","start":1950.67,"end":1950.99},{"text":"parties.","start":1951.07,"end":1951.63}]},{"text":"The draft text calls for cooperation to identify and deter harmful practices.","start":1952.59,"end":1957.95,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"The","start":1952.59,"end":1952.71},{"text":"draft","start":1953.15,"end":1953.51},{"text":"text","start":1953.51,"end":1953.79},{"text":"calls","start":1953.79,"end":1954.11},{"text":"for","start":1954.11,"end":1954.27},{"text":"cooperation","start":1954.27,"end":1954.91},{"text":"to","start":1954.91,"end":1955.03},{"text":"identify","start":1955.07,"end":1955.79},{"text":"and","start":1956.19,"end":1956.47},{"text":"deter","start":1956.47,"end":1956.87},{"text":"harmful","start":1956.87,"end":1957.23},{"text":"practices.","start":1957.23,"end":1957.95}]},{"text":"In keeping with the intention of using general language in the text of a framework, we propose that the accompanying protocol for Article 8 must contain the following: first, an objective criteria for identification of harmful text practices; second, threshold of quantitative tests to ascertain harmful text practices; and thirdly, timelines for monitoring and reporting harmful text practices.","start":1958.91,"end":1986.67,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."},{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."},{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"In","start":1958.91,"end":1958.99},{"text":"keeping","start":1958.99,"end":1959.47},{"text":"with","start":1959.47,"end":1959.59},{"text":"the","start":1959.59,"end":1959.67},{"text":"intention","start":1959.67,"end":1960.27},{"text":"of","start":1960.27,"end":1960.43},{"text":"using","start":1960.43,"end":1960.91},{"text":"general","start":1960.99,"end":1961.35},{"text":"language","start":1961.35,"end":1961.71},{"text":"in","start":1961.71,"end":1961.87},{"text":"the","start":1961.87,"end":1961.95},{"text":"text","start":1961.95,"end":1962.19},{"text":"of","start":1962.19,"end":1962.31},{"text":"a","start":1962.31,"end":1962.35},{"text":"framework,","start":1962.35,"end":1962.83},{"text":"we","start":1963.63,"end":1963.87},{"text":"propose","start":1963.87,"end":1964.43},{"text":"that","start":1964.43,"end":1964.67},{"text":"the","start":1964.71,"end":1964.79},{"text":"accompanying","start":1964.79,"end":1965.35},{"text":"protocol","start":1965.35,"end":1965.83},{"text":"for","start":1965.83,"end":1965.95},{"text":"Article","start":1965.95,"end":1966.35},{"text":"8","start":1966.35,"end":1966.67},{"text":"must","start":1967.23,"end":1967.51},{"text":"contain","start":1967.51,"end":1968.19},{"text":"the","start":1968.19,"end":1968.27},{"text":"following:","start":1968.27,"end":1968.83},{"text":"first,","start":1969.63,"end":1970.11},{"text":"an","start":1970.71,"end":1970.83},{"text":"objective","start":1970.83,"end":1971.27},{"text":"criteria","start":1971.27,"end":1971.95},{"text":"for","start":1971.95,"end":1972.19},{"text":"identification","start":1972.19,"end":1972.87},{"text":"of","start":1972.87,"end":1972.99},{"text":"harmful","start":1972.99,"end":1973.39},{"text":"text","start":1973.39,"end":1973.67},{"text":"practices;","start":1973.67,"end":1974.43},{"text":"second,","start":1974.99,"end":1975.55},{"text":"threshold","start":1976.31,"end":1976.95},{"text":"of","start":1976.95,"end":1977.03},{"text":"quantitative","start":1977.03,"end":1977.71},{"text":"tests","start":1977.71,"end":1978.27},{"text":"to","start":1978.75,"end":1978.87},{"text":"ascertain","start":1978.87,"end":1979.39},{"text":"harmful","start":1979.39,"end":1979.79},{"text":"text","start":1979.79,"end":1980.07},{"text":"practices;","start":1980.07,"end":1980.75},{"text":"and","start":1981.43,"end":1981.63},{"text":"thirdly,","start":1981.63,"end":1982.27},{"text":"timelines","start":1982.67,"end":1983.39},{"text":"for","start":1983.39,"end":1983.51},{"text":"monitoring","start":1983.51,"end":1983.99},{"text":"and","start":1984.03,"end":1984.19},{"text":"reporting","start":1984.19,"end":1984.75},{"text":"harmful","start":1985.23,"end":1985.71},{"text":"text","start":1985.71,"end":1985.95},{"text":"practices.","start":1985.95,"end":1986.67}]},{"text":"It is our considered view that in having objective standards such as this will avoid arbitrary application.","start":1988.03,"end":1995.39,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"It","start":1988.03,"end":1988.19},{"text":"is","start":1988.19,"end":1988.51},{"text":"our","start":1988.51,"end":1988.67},{"text":"considered","start":1988.67,"end":1989.15},{"text":"view","start":1989.15,"end":1989.55},{"text":"that","start":1990.11,"end":1990.27},{"text":"in","start":1990.27,"end":1990.43},{"text":"having","start":1990.43,"end":1990.79},{"text":"objective","start":1990.83,"end":1991.31},{"text":"standards","start":1991.31,"end":1992.03},{"text":"such","start":1992.51,"end":1992.91},{"text":"as","start":1992.91,"end":1993.07},{"text":"this","start":1993.07,"end":1993.47},{"text":"will","start":1993.55,"end":1993.79},{"text":"avoid","start":1993.79,"end":1994.19},{"text":"arbitrary","start":1994.19,"end":1994.79},{"text":"application.","start":1994.79,"end":1995.39}]},{"text":"Without this, there will be no benchmark for compliance and this will ultimately weaken accountability by States Parties.","start":1996.27,"end":2004.59,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"Without","start":1996.27,"end":1996.75},{"text":"this,","start":1996.75,"end":1997.23},{"text":"there","start":1997.71,"end":1997.91},{"text":"will","start":1997.91,"end":1998.03},{"text":"be","start":1998.03,"end":1998.19},{"text":"no","start":1998.19,"end":1998.43},{"text":"benchmark","start":1998.43,"end":1999.07},{"text":"for","start":1999.11,"end":1999.23},{"text":"compliance","start":1999.23,"end":2000.11},{"text":"and","start":2000.55,"end":2000.71},{"text":"this","start":2000.71,"end":2000.95},{"text":"will","start":2000.95,"end":2001.11},{"text":"ultimately","start":2001.11,"end":2001.79},{"text":"weaken","start":2001.79,"end":2002.19},{"text":"accountability","start":2002.19,"end":2003.07},{"text":"by","start":2003.39,"end":2003.63},{"text":"States","start":2003.63,"end":2004.03},{"text":"Parties.","start":2004.03,"end":2004.59}]},{"text":"Furthermore, the text requires cooperation at international and regional level, but it doesn't specify how this cooperation will occur.","start":2005.31,"end":2013.55,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"Furthermore,","start":2005.31,"end":2006.03},{"text":"the","start":2006.43,"end":2006.59},{"text":"text","start":2006.59,"end":2006.91},{"text":"requires","start":2006.91,"end":2007.39},{"text":"cooperation","start":2007.39,"end":2008.07},{"text":"at","start":2008.07,"end":2008.19},{"text":"international","start":2008.19,"end":2008.91},{"text":"and","start":2009.15,"end":2009.31},{"text":"regional","start":2009.31,"end":2009.75},{"text":"level,","start":2009.75,"end":2010.11},{"text":"but","start":2010.51,"end":2010.75},{"text":"it","start":2010.75,"end":2010.87},{"text":"doesn't","start":2010.87,"end":2011.27},{"text":"specify","start":2011.27,"end":2011.95},{"text":"how","start":2011.95,"end":2012.27},{"text":"this","start":2012.27,"end":2012.43},{"text":"cooperation","start":2012.43,"end":2012.99},{"text":"will","start":2012.99,"end":2013.11},{"text":"occur.","start":2013.11,"end":2013.55}]},{"text":"Such ambiguity can lead to implementation gaps.","start":2014.35,"end":2017.75,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"Such","start":2014.35,"end":2014.75},{"text":"ambiguity","start":2014.75,"end":2015.55},{"text":"can","start":2016.07,"end":2016.23},{"text":"lead","start":2016.23,"end":2016.47},{"text":"to","start":2016.47,"end":2016.59},{"text":"implementation","start":2016.59,"end":2017.27},{"text":"gaps.","start":2017.27,"end":2017.75}]},{"text":"This area needs to be sufficiently covered to support the effectiveness of the framework we are looking at.","start":2018.31,"end":2025.83,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"This","start":2018.31,"end":2018.63},{"text":"area","start":2018.63,"end":2018.91},{"text":"needs","start":2018.91,"end":2019.11},{"text":"to","start":2019.11,"end":2019.23},{"text":"be","start":2019.23,"end":2019.35},{"text":"sufficiently","start":2019.35,"end":2019.91},{"text":"covered","start":2019.91,"end":2020.35},{"text":"to","start":2020.35,"end":2020.43},{"text":"support","start":2020.79,"end":2021.27},{"text":"the","start":2021.27,"end":2021.55},{"text":"effectiveness","start":2021.55,"end":2023.11},{"text":"of","start":2023.67,"end":2023.83},{"text":"the","start":2023.83,"end":2023.95},{"text":"framework","start":2023.95,"end":2024.63},{"text":"we","start":2024.95,"end":2025.11},{"text":"are","start":2025.11,"end":2025.19},{"text":"looking","start":2025.19,"end":2025.55},{"text":"at.","start":2025.55,"end":2025.83}]},{"text":"Co-lead, the text also refers to effective taxation of economic activities that benefit from harmful tax practices, but it is not explicit about what constitutes effective taxation or whether this includes substance requirements, minimum tax standards, or economic nexus standards.","start":2026.71,"end":2046.63,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. Several speakers said this concept was unclear and needed clarification before being included as a commitment."}],"words":[{"text":"Co-lead,","start":2026.71,"end":2027.35},{"text":"the","start":2027.91,"end":2028.03},{"text":"text","start":2028.03,"end":2028.39},{"text":"also","start":2028.39,"end":2028.71},{"text":"refers","start":2028.71,"end":2029.11},{"text":"to","start":2029.11,"end":2029.23},{"text":"effective","start":2029.23,"end":2029.67},{"text":"taxation","start":2029.67,"end":2030.31},{"text":"of","start":2030.31,"end":2030.39},{"text":"economic","start":2030.43,"end":2030.83},{"text":"activities","start":2030.83,"end":2031.59},{"text":"that","start":2031.99,"end":2032.23},{"text":"benefit","start":2032.23,"end":2032.71},{"text":"from","start":2032.71,"end":2032.91},{"text":"harmful","start":2032.91,"end":2033.35},{"text":"tax","start":2033.35,"end":2033.59},{"text":"practices,","start":2033.59,"end":2034.31},{"text":"but","start":2035.03,"end":2035.27},{"text":"it","start":2035.27,"end":2035.43},{"text":"is","start":2035.43,"end":2035.59},{"text":"not","start":2035.59,"end":2035.87},{"text":"explicit","start":2035.87,"end":2036.55},{"text":"about","start":2037.15,"end":2037.47},{"text":"what","start":2037.47,"end":2037.75},{"text":"constitutes","start":2037.75,"end":2038.39},{"text":"effective","start":2038.39,"end":2038.87},{"text":"taxation","start":2038.87,"end":2039.59},{"text":"or","start":2040.07,"end":2040.19},{"text":"whether","start":2040.19,"end":2040.63},{"text":"this","start":2040.63,"end":2040.87},{"text":"includes","start":2040.87,"end":2041.35},{"text":"substance","start":2041.35,"end":2041.83},{"text":"requirements,","start":2041.83,"end":2042.63},{"text":"minimum","start":2043.11,"end":2043.51},{"text":"tax","start":2043.51,"end":2043.79},{"text":"standards,","start":2043.79,"end":2044.47},{"text":"or","start":2044.95,"end":2045.03},{"text":"economic","start":2045.07,"end":2045.51},{"text":"nexus","start":2045.51,"end":2045.95},{"text":"standards.","start":2045.95,"end":2046.63}]},{"text":"As the current emphasis is on a taxpayer having substantive presence in a jurisdiction before tax benefits can apply, if we do not explicitly outline these in the text of the framework, tax planning vehicles with little substance may evade their obligations and Article 8 will fall short of addressing the core drivers of harmful tax practices.","start":2047.43,"end":2072.31,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. Several speakers said this concept was unclear and needed clarification before being included as a commitment."},{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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such obligations, the framework will be purely aspirational, in our view.","start":2089.23,"end":2094.75,"topics":[],"words":[{"text":"Without","start":2089.23,"end":2089.59},{"text":"such","start":2089.59,"end":2089.87},{"text":"obligations,","start":2089.87,"end":2090.75},{"text":"the","start":2091.07,"end":2091.23},{"text":"framework","start":2091.23,"end":2091.79},{"text":"will","start":2091.87,"end":2092.03},{"text":"be","start":2092.03,"end":2092.19},{"text":"purely","start":2092.19,"end":2092.75},{"text":"aspirational,","start":2092.91,"end":2093.71},{"text":"in","start":2094.11,"end":2094.27},{"text":"our","start":2094.27,"end":2094.43},{"text":"view.","start":2094.43,"end":2094.75}]},{"text":"Finally, we also note that Article 8 does not refer to transfer pricing standards, which are often abused alongside harmful tax practices and tax treaty 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we think this should continue and we should stress the commitment more and the fight against harmful tax practices and less on implementation, which will not fall specifically within the framework convention, but will rather within the protocol or existing instruments.","start":2155.43,"end":2172.35,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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Republic of Korea, please.","start":2217.55,"end":2219.71,"topics":[],"words":[{"text":"Thank","start":2217.55,"end":2217.75},{"text":"you,","start":2217.75,"end":2217.83},{"text":"France.","start":2217.83,"end":2218.47},{"text":"Republic","start":2218.47,"end":2218.95},{"text":"of","start":2218.95,"end":2219.11},{"text":"Korea,","start":2219.11,"end":2219.43},{"text":"please.","start":2219.43,"end":2219.71}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":24,"start":2223.59,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=2224","paragraphs":[{"sentences":[{"text":"Thank you, Co-Lead, for giving me the floor.","start":2223.59,"end":2226.87,"topics":[],"words":[{"text":"Thank","start":2223.59,"end":2223.91},{"text":"you,","start":2223.91,"end":2224.23},{"text":"Co-Lead,","start":2224.95,"end":2225.67},{"text":"for","start":2225.75,"end":2225.99},{"text":"giving","start":2225.99,"end":2226.19},{"text":"me","start":2226.19,"end":2226.35},{"text":"the","start":2226.35,"end":2226.47},{"text":"floor.","start":2226.47,"end":2226.87}]},{"text":"Good morning, everyone.","start":2227.39,"end":2228.47,"topics":[],"words":[{"text":"Good","start":2227.39,"end":2227.51},{"text":"morning,","start":2227.55,"end":2227.91},{"text":"everyone.","start":2227.91,"end":2228.47}]},{"text":"Korea would like to thank the Co-Lead and the Secretariat for adjusting the language to a more high-level approach, reflecting the views expressed during the Nairobi plenary.","start":2230.47,"end":2240.55,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Be","start":2540.67,"end":2540.75},{"text":"more","start":2540.75,"end":2540.91},{"text":"precise","start":2540.91,"end":2541.47},{"text":"in","start":2541.47,"end":2541.55},{"text":"the","start":2541.55,"end":2541.67},{"text":"framework","start":2541.67,"end":2542.15},{"text":"convention","start":2542.15,"end":2542.67},{"text":"as","start":2542.67,"end":2542.83},{"text":"far","start":2542.83,"end":2543.03},{"text":"as","start":2543.03,"end":2543.15},{"text":"the","start":2543.15,"end":2543.23},{"text":"definition","start":2543.23,"end":2543.91},{"text":"of","start":2543.99,"end":2544.11},{"text":"harmful","start":2544.11,"end":2544.43},{"text":"tax","start":2544.43,"end":2544.83},{"text":"practices","start":2545.39,"end":2547.03},{"text":"are","start":2547.07,"end":2547.23},{"text":"concerned.","start":2547.23,"end":2547.79}]},{"text":"I think this is a 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Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":32,"start":2570.99,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=2571","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":2570.99,"end":2571.87,"topics":[],"words":[{"text":"Thank","start":2570.99,"end":2571.23},{"text":"you,","start":2571.23,"end":2571.31},{"text":"co-lead.","start":2571.31,"end":2571.87}]},{"text":"First, as this is my first intervention at this meeting, I would like to express my gratitude to the chair, co-lead, and secretariat for preparing the 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many points have already been raised by many colleagues, I will briefly comment on the proposed draft of Article 8.","start":2582.91,"end":2590.27,"topics":[],"words":[{"text":"Since","start":2582.91,"end":2583.15},{"text":"many","start":2583.15,"end":2583.47},{"text":"points","start":2583.47,"end":2583.79},{"text":"have","start":2583.79,"end":2583.95},{"text":"already","start":2583.95,"end":2584.35},{"text":"been","start":2584.35,"end":2584.67},{"text":"raised","start":2584.67,"end":2584.99},{"text":"by","start":2584.99,"end":2585.15},{"text":"many","start":2585.15,"end":2585.43},{"text":"colleagues,","start":2585.43,"end":2586.03},{"text":"I","start":2586.11,"end":2586.27},{"text":"will","start":2586.27,"end":2586.43},{"text":"briefly","start":2586.43,"end":2586.99},{"text":"comment","start":2586.99,"end":2587.55},{"text":"on","start":2587.55,"end":2587.79},{"text":"the","start":2587.79,"end":2587.87},{"text":"proposed","start":2587.87,"end":2588.39},{"text":"draft","start":2588.39,"end":2588.91},{"text":"of","start":2589.23,"end":2589.47},{"text":"Article","start":2589.47,"end":2589.95},{"text":"8.","start":2589.95,"end":2590.27}]},{"text":"First, Japan fully supports work on addressing harmful tax practices, but we agree with others that we need to define harmful tax practices first.","start":2591.67,"end":2601.27,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"First,","start":2591.67,"end":2592.07},{"text":"Japan","start":2592.07,"end":2592.63},{"text":"fully","start":2592.63,"end":2593.03},{"text":"supports","start":2593.03,"end":2593.83},{"text":"work","start":2593.83,"end":2594.11},{"text":"on","start":2594.11,"end":2594.27},{"text":"addressing","start":2594.27,"end":2594.71},{"text":"harmful","start":2594.71,"end":2595.27},{"text":"tax","start":2595.27,"end":2595.59},{"text":"practices,","start":2595.59,"end":2596.39},{"text":"but","start":2596.71,"end":2596.95},{"text":"we","start":2596.95,"end":2597.19},{"text":"agree","start":2597.19,"end":2597.67},{"text":"with","start":2597.67,"end":2597.87},{"text":"others","start":2597.91,"end":2598.35},{"text":"that","start":2598.35,"end":2598.55},{"text":"we","start":2598.55,"end":2598.79},{"text":"need","start":2598.79,"end":2598.91},{"text":"to","start":2598.91,"end":2599.03},{"text":"define","start":2599.03,"end":2599.59},{"text":"harmful","start":2599.59,"end":2599.99},{"text":"tax","start":2599.99,"end":2600.31},{"text":"practices","start":2600.31,"end":2600.91},{"text":"first.","start":2600.91,"end":2601.27}]},{"text":"Regarding paragraph two, we agree with Germany, UK, Canada, France and others that the intentions here is unclear.","start":2602.15,"end":2610.07,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Regarding","start":2602.15,"end":2602.71},{"text":"paragraph","start":2602.87,"end":2603.51},{"text":"two,","start":2603.51,"end":2603.99},{"text":"we","start":2603.99,"end":2604.23},{"text":"agree","start":2604.23,"end":2604.63},{"text":"with","start":2604.63,"end":2604.83},{"text":"Germany,","start":2604.87,"end":2605.43},{"text":"UK,","start":2605.43,"end":2606.07},{"text":"Canada,","start":2606.07,"end":2606.55},{"text":"France","start":2606.71,"end":2607.07},{"text":"and","start":2607.07,"end":2607.23},{"text":"others","start":2607.23,"end":2607.59},{"text":"that","start":2607.59,"end":2607.91},{"text":"the","start":2607.91,"end":2607.99},{"text":"intentions","start":2607.99,"end":2608.63},{"text":"here","start":2608.63,"end":2609.11},{"text":"is","start":2609.11,"end":2609.35},{"text":"unclear.","start":2609.35,"end":2610.07}]},{"text":"And if any new international framework to be considered, it should build on existing development and avoid duplicate efforts.","start":2610.23,"end":2620.71,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"And","start":2610.23,"end":2610.51},{"text":"if","start":2611.51,"end":2611.83},{"text":"any","start":2611.91,"end":2612.47},{"text":"new","start":2613.19,"end":2613.43},{"text":"international","start":2613.43,"end":2614.15},{"text":"framework","start":2614.15,"end":2614.67},{"text":"to","start":2614.67,"end":2614.87},{"text":"be","start":2614.95,"end":2615.11},{"text":"considered,","start":2615.11,"end":2615.83},{"text":"it","start":2616.23,"end":2616.43},{"text":"should","start":2616.43,"end":2616.79},{"text":"build","start":2616.79,"end":2617.11},{"text":"on","start":2617.11,"end":2617.35},{"text":"existing","start":2617.35,"end":2617.87},{"text":"development","start":2617.87,"end":2618.71},{"text":"and","start":2619.03,"end":2619.31},{"text":"avoid","start":2619.31,"end":2619.63},{"text":"duplicate","start":2619.63,"end":2620.15},{"text":"efforts.","start":2620.15,"end":2620.71}]},{"text":"with existing initiatives and instead be complementary which address any identified gaps.","start":2621.39,"end":2627.63,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"with","start":2621.39,"end":2621.71},{"text":"existing","start":2621.71,"end":2622.27},{"text":"initiatives","start":2622.27,"end":2623.15},{"text":"and","start":2623.63,"end":2623.95},{"text":"instead","start":2623.95,"end":2624.51},{"text":"be","start":2624.51,"end":2624.67},{"text":"complementary","start":2624.67,"end":2625.43},{"text":"which","start":2625.43,"end":2625.67},{"text":"address","start":2625.75,"end":2626.11},{"text":"any","start":2626.11,"end":2626.43},{"text":"identified","start":2626.43,"end":2627.15},{"text":"gaps.","start":2627.15,"end":2627.63}]},{"text":"In this regard, we also agree that it would also be beneficial to discuss Article 15 at an earlier stage.","start":2628.43,"end":2635.63,"topics":[],"words":[{"text":"In","start":2628.43,"end":2628.67},{"text":"this","start":2628.67,"end":2628.91},{"text":"regard,","start":2628.91,"end":2629.31},{"text":"we","start":2629.31,"end":2629.55},{"text":"also","start":2629.55,"end":2629.71},{"text":"agree","start":2629.71,"end":2630.31},{"text":"that","start":2630.31,"end":2630.59},{"text":"it","start":2630.67,"end":2630.91},{"text":"would","start":2630.91,"end":2631.07},{"text":"also","start":2631.07,"end":2631.55},{"text":"be","start":2631.55,"end":2631.71},{"text":"beneficial","start":2631.71,"end":2632.51},{"text":"to","start":2632.51,"end":2632.75},{"text":"discuss","start":2632.75,"end":2633.31},{"text":"Article","start":2633.31,"end":2633.79},{"text":"15","start":2633.79,"end":2634.43},{"text":"at","start":2634.43,"end":2634.59},{"text":"an","start":2634.59,"end":2634.75},{"text":"earlier","start":2634.75,"end":2635.07},{"text":"stage.","start":2635.07,"end":2635.63}]}]},{"sentences":[{"text":"Thank you.","start":2635.95,"end":2636.27,"topics":[],"words":[{"text":"Thank","start":2635.95,"end":2636.15},{"text":"you.","start":2636.15,"end":2636.27}]}]}],"speaker":{"name":null,"affiliation":"JPN","affiliation_full":"Japan","group":null,"function":"Representative"}},{"statement_number":33,"start":2639.43,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=2640","paragraphs":[{"sentences":[{"text":"Thank you. Thank you, Japan.","start":2639.43,"end":2641.39,"topics":[],"words":[{"text":"Thank","start":2639.43,"end":2639.63},{"text":"you.","start":2639.63,"end":2639.75},{"text":"Thank","start":2640.67,"end":2640.91},{"text":"you,","start":2640.91,"end":2640.99},{"text":"Japan.","start":2640.99,"end":2641.39}]},{"text":"China, please.","start":2641.39,"end":2642.03,"topics":[],"words":[{"text":"China,","start":2641.39,"end":2641.67},{"text":"please.","start":2641.71,"end":2642.03}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":34,"start":2646.03,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=2647","paragraphs":[{"sentences":[{"text":"Thank you, Mr. colleague.","start":2646.03,"end":2647.23,"topics":[],"words":[{"text":"Thank","start":2646.03,"end":2646.27},{"text":"you,","start":2646.27,"end":2646.35},{"text":"Mr.","start":2646.35,"end":2646.83},{"text":"colleague.","start":2646.83,"end":2647.23}]},{"text":"In general, we think Article 8 aligns with the high level principle.","start":2647.95,"end":2653.63,"topics":[],"words":[{"text":"In","start":2647.95,"end":2648.19},{"text":"general,","start":2648.19,"end":2648.67},{"text":"we","start":2648.67,"end":2648.91},{"text":"think","start":2648.91,"end":2649.23},{"text":"Article","start":2649.39,"end":2649.95},{"text":"8","start":2649.95,"end":2650.51},{"text":"aligns","start":2650.67,"end":2651.15},{"text":"with","start":2651.15,"end":2651.43},{"text":"the","start":2651.43,"end":2651.55},{"text":"high","start":2651.55,"end":2651.87},{"text":"level","start":2651.87,"end":2652.51},{"text":"principle.","start":2652.91,"end":2653.63}]},{"text":"Specifically, we think in paragraph 2, the phrase shall develop, enhance and implement effective tools imposes a mandatory obligation on states parties.","start":2655.47,"end":2671.07,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Specifically,","start":2655.47,"end":2656.27},{"text":"we","start":2657.31,"end":2657.47},{"text":"think","start":2657.47,"end":2657.71},{"text":"in","start":2657.71,"end":2657.87},{"text":"paragraph","start":2657.87,"end":2658.27},{"text":"2,","start":2658.27,"end":2658.75},{"text":"the","start":2659.87,"end":2660.03},{"text":"phrase","start":2660.03,"end":2660.75},{"text":"shall","start":2660.83,"end":2661.47},{"text":"develop,","start":2661.55,"end":2662.03},{"text":"enhance","start":2662.11,"end":2662.67},{"text":"and","start":2662.75,"end":2663.15},{"text":"implement","start":2663.95,"end":2665.07},{"text":"effective","start":2665.07,"end":2665.63},{"text":"tools","start":2665.63,"end":2666.19},{"text":"imposes","start":2666.87,"end":2667.63},{"text":"a","start":2668.67,"end":2668.71},{"text":"mandatory","start":2668.71,"end":2669.39},{"text":"obligation","start":2669.39,"end":2670.11},{"text":"on","start":2670.11,"end":2670.27},{"text":"states","start":2670.27,"end":2670.51},{"text":"parties.","start":2670.51,"end":2671.07}]},{"text":"Given the high complexity and technical nature of identifying and addressing harmful tax practices, especially in accordance with internationally recognized standard and criteria, this will pose challenges to the resources and capabilities of States parties.","start":2672.03,"end":2691.39,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."},{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Given","start":2672.03,"end":2672.35},{"text":"the","start":2672.35,"end":2672.59},{"text":"high","start":2672.67,"end":2672.99},{"text":"complexity","start":2672.99,"end":2673.79},{"text":"and","start":2673.79,"end":2674.19},{"text":"technical","start":2674.19,"end":2674.63},{"text":"nature","start":2674.63,"end":2675.03},{"text":"of","start":2675.03,"end":2675.15},{"text":"identifying","start":2675.15,"end":2675.95},{"text":"and","start":2675.95,"end":2676.19},{"text":"addressing","start":2676.19,"end":2676.99},{"text":"harmful","start":2677.07,"end":2677.71},{"text":"tax","start":2678.35,"end":2678.63},{"text":"practices,","start":2678.63,"end":2679.39},{"text":"especially","start":2679.87,"end":2680.51},{"text":"in","start":2680.51,"end":2680.67},{"text":"accordance","start":2680.75,"end":2681.39},{"text":"with","start":2681.39,"end":2681.75},{"text":"internationally","start":2681.87,"end":2682.75},{"text":"recognized","start":2682.75,"end":2683.55},{"text":"standard","start":2683.55,"end":2684.11},{"text":"and","start":2684.11,"end":2684.27},{"text":"criteria,","start":2684.27,"end":2684.91},{"text":"this","start":2685.39,"end":2685.63},{"text":"will","start":2685.63,"end":2686.03},{"text":"pose","start":2686.19,"end":2686.75},{"text":"challenges","start":2686.91,"end":2687.63},{"text":"to","start":2687.63,"end":2687.87},{"text":"the","start":2687.87,"end":2687.95},{"text":"resources","start":2687.95,"end":2688.59},{"text":"and","start":2688.59,"end":2689.35},{"text":"capabilities","start":2689.47,"end":2690.27},{"text":"of","start":2690.27,"end":2690.51},{"text":"States","start":2690.51,"end":2690.83},{"text":"parties.","start":2690.83,"end":2691.39}]},{"text":"Therefore, we suggest to modify the phrase to shall explore appropriate measures and tools which can provide state parties with sufficient flexibility and space thereby enhancing their motivation to sign and implement the framework convention.","start":2691.95,"end":2711.15,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"Extensive","start":3180.01,"end":3180.65},{"text":"work","start":3180.73,"end":3182.09},{"text":"has","start":3182.09,"end":3182.33},{"text":"already","start":3182.33,"end":3182.81},{"text":"been","start":3182.81,"end":3183.05},{"text":"done","start":3183.05,"end":3184.17},{"text":"on","start":3184.17,"end":3184.33},{"text":"harmful","start":3184.33,"end":3184.69},{"text":"tax","start":3184.69,"end":3184.97},{"text":"practices","start":3184.97,"end":3186.09},{"text":"in","start":3186.09,"end":3186.25},{"text":"other","start":3186.25,"end":3186.49},{"text":"fora,","start":3186.49,"end":3187.05},{"text":"leading","start":3187.85,"end":3188.17},{"text":"to","start":3188.17,"end":3188.33},{"text":"corresponding","start":3188.33,"end":3189.05},{"text":"amendments","start":3189.05,"end":3189.93},{"text":"in","start":3190.01,"end":3190.21},{"text":"internal","start":3190.21,"end":3190.65},{"text":"legislation.","start":3190.65,"end":3191.61}]},{"text":"To avoid duplication of effort, we should take those developments into account, see if there are gaps, and then we can apply to them, but not to have duplicated work that needs to adjust another legislation.","start":3192.65,"end":3218.13,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"To","start":3192.65,"end":3192.93},{"text":"avoid","start":3192.93,"end":3193.45},{"text":"duplication","start":3194.33,"end":3195.45},{"text":"of","start":3196.09,"end":3196.33},{"text":"effort,","start":3196.33,"end":3196.97},{"text":"we","start":3198.41,"end":3198.65},{"text":"should","start":3198.65,"end":3198.85},{"text":"take","start":3198.85,"end":3199.21},{"text":"those","start":3199.61,"end":3200.01},{"text":"developments","start":3200.01,"end":3201.45},{"text":"into","start":3201.45,"end":3202.37},{"text":"account,","start":3202.37,"end":3202.97},{"text":"see","start":3204.09,"end":3204.45},{"text":"if","start":3204.45,"end":3204.53},{"text":"there","start":3204.53,"end":3204.73},{"text":"are","start":3204.73,"end":3204.97},{"text":"gaps,","start":3204.97,"end":3205.61},{"text":"and","start":3205.61,"end":3205.85},{"text":"then","start":3205.85,"end":3206.33},{"text":"we","start":3207.25,"end":3207.29},{"text":"can","start":3207.29,"end":3207.65},{"text":"apply","start":3207.65,"end":3208.61},{"text":"to","start":3208.65,"end":3208.73},{"text":"them,","start":3208.77,"end":3209.01},{"text":"but","start":3209.01,"end":3209.49},{"text":"not","start":3210.21,"end":3210.41},{"text":"to","start":3210.41,"end":3210.53},{"text":"have","start":3210.53,"end":3210.85},{"text":"duplicated","start":3210.93,"end":3212.61},{"text":"work","start":3212.61,"end":3212.85},{"text":"that","start":3212.85,"end":3213.09},{"text":"needs","start":3213.09,"end":3213.49},{"text":"to","start":3213.49,"end":3214.05},{"text":"adjust","start":3215.25,"end":3215.93},{"text":"another","start":3215.97,"end":3216.77},{"text":"legislation.","start":3217.09,"end":3218.13}]},{"text":"We concur with the delegation that talked before on the necessity of definition of harmful tax practices.","start":3219.65,"end":3227.81,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"We","start":3219.65,"end":3220.05},{"text":"concur","start":3220.05,"end":3220.53},{"text":"with","start":3220.53,"end":3220.73},{"text":"the","start":3220.77,"end":3220.89},{"text":"delegation","start":3221.09,"end":3221.97},{"text":"that","start":3221.97,"end":3222.49},{"text":"talked","start":3222.49,"end":3222.69},{"text":"before","start":3222.69,"end":3223.33},{"text":"on","start":3223.33,"end":3223.65},{"text":"the","start":3223.65,"end":3223.77},{"text":"necessity","start":3223.77,"end":3224.53},{"text":"of","start":3224.53,"end":3224.93},{"text":"definition","start":3225.17,"end":3226.05},{"text":"of","start":3226.05,"end":3226.13},{"text":"harmful","start":3226.13,"end":3226.61},{"text":"tax","start":3226.61,"end":3227.01},{"text":"practices.","start":3227.01,"end":3227.81}]},{"text":"We want to know what it is, what we are signing to.","start":3227.81,"end":3231.65,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"We","start":3227.81,"end":3228.05},{"text":"want","start":3228.05,"end":3228.33},{"text":"to","start":3228.33,"end":3228.41},{"text":"know","start":3228.41,"end":3228.53},{"text":"what","start":3228.53,"end":3228.85},{"text":"it","start":3228.85,"end":3229.01},{"text":"is,","start":3229.01,"end":3229.33},{"text":"what","start":3229.89,"end":3230.45},{"text":"we","start":3230.45,"end":3230.57},{"text":"are","start":3230.57,"end":3230.85},{"text":"signing","start":3230.93,"end":3231.41},{"text":"to.","start":3231.41,"end":3231.65}]},{"text":"We also support the UK that explanatory notes to this article and all the articles of the convention should be developed alongside the convention text itself.","start":3232.61,"end":3246.93,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"We","start":3232.61,"end":3232.85},{"text":"also","start":3232.85,"end":3233.17},{"text":"support","start":3233.17,"end":3233.61},{"text":"the","start":3233.61,"end":3233.69},{"text":"UK","start":3233.69,"end":3234.29},{"text":"that","start":3234.69,"end":3234.89},{"text":"explanatory","start":3234.89,"end":3235.73},{"text":"notes","start":3235.73,"end":3236.45},{"text":"to","start":3237.53,"end":3237.65},{"text":"this","start":3237.69,"end":3238.01},{"text":"article","start":3238.09,"end":3238.49},{"text":"and","start":3238.49,"end":3238.65},{"text":"all","start":3238.65,"end":3238.89},{"text":"the","start":3238.89,"end":3239.05},{"text":"articles","start":3239.05,"end":3239.61},{"text":"of","start":3239.73,"end":3239.93},{"text":"the","start":3239.93,"end":3240.05},{"text":"convention","start":3241.05,"end":3241.69},{"text":"should","start":3242.01,"end":3242.25},{"text":"be","start":3242.25,"end":3242.37},{"text":"developed","start":3242.37,"end":3242.89},{"text":"alongside","start":3243.77,"end":3244.73},{"text":"the","start":3245.13,"end":3245.33},{"text":"convention","start":3245.45,"end":3246.09},{"text":"text","start":3246.09,"end":3246.45},{"text":"itself.","start":3246.45,"end":3246.93}]},{"text":"Thank you, Chair.","start":3247.53,"end":3248.33,"topics":[],"words":[{"text":"Thank","start":3247.53,"end":3247.73},{"text":"you,","start":3247.73,"end":3247.85},{"text":"Chair.","start":3248.01,"end":3248.33}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":47,"start":3251.37,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=3252","paragraphs":[{"sentences":[{"text":"Thank you.","start":3251.37,"end":3252.01,"topics":[],"words":[{"text":"Thank","start":3251.37,"end":3251.69},{"text":"you.","start":3251.69,"end":3252.01}]},{"text":"Senegal, please.","start":3252.41,"end":3253.25,"topics":[],"words":[{"text":"Senegal,","start":3252.41,"end":3252.89},{"text":"please.","start":3252.97,"end":3253.25}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":48,"start":3260.09,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=3261","paragraphs":[{"sentences":[{"text":"Thank you, Chairman.","start":3260.09,"end":3261.05,"topics":[],"words":[{"text":"Thank","start":3260.09,"end":3260.41},{"text":"you,","start":3260.41,"end":3260.57},{"text":"Chairman.","start":3260.57,"end":3261.05}]},{"text":"First of all, Senegal supports the proposal of the African group as was expressed by the distinguished delegate of Zambia.","start":3263.53,"end":3272.49,"topics":[],"words":[{"text":"First","start":3263.53,"end":3263.89},{"text":"of","start":3263.89,"end":3264.05},{"text":"all,","start":3264.05,"end":3264.33},{"text":"Senegal","start":3265.13,"end":3265.85},{"text":"supports","start":3266.09,"end":3266.97},{"text":"the","start":3267.13,"end":3267.25},{"text":"proposal","start":3267.25,"end":3267.73},{"text":"of","start":3267.73,"end":3267.85},{"text":"the","start":3267.85,"end":3267.97},{"text":"African","start":3268.01,"end":3268.65},{"text":"group","start":3268.65,"end":3268.97},{"text":"as","start":3269.53,"end":3269.77},{"text":"was","start":3269.77,"end":3270.01},{"text":"expressed","start":3270.01,"end":3270.73},{"text":"by","start":3270.73,"end":3270.97},{"text":"the","start":3270.97,"end":3271.05},{"text":"distinguished","start":3271.05,"end":3271.53},{"text":"delegate","start":3271.53,"end":3271.89},{"text":"of","start":3271.89,"end":3272.01},{"text":"Zambia.","start":3272.01,"end":3272.49}]},{"text":"We believe that Article 8 could in its current wording pose implementation issues.","start":3272.97,"end":3279.05,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":3444.33,"end":3444.57},{"text":"would","start":3444.57,"end":3444.69},{"text":"like","start":3444.69,"end":3444.89},{"text":"to","start":3444.89,"end":3445.13},{"text":"express","start":3445.21,"end":3445.69},{"text":"our","start":3445.69,"end":3446.01},{"text":"strong","start":3446.01,"end":3446.33},{"text":"support","start":3446.33,"end":3446.89},{"text":"for","start":3447.61,"end":3447.73},{"text":"the","start":3447.73,"end":3447.81},{"text":"goal","start":3447.81,"end":3448.05},{"text":"of","start":3448.05,"end":3448.13},{"text":"this","start":3448.13,"end":3448.29},{"text":"article","start":3448.29,"end":3448.73},{"text":"to","start":3448.73,"end":3448.81},{"text":"introduce","start":3448.81,"end":3449.45},{"text":"more","start":3449.45,"end":3449.77},{"text":"coordinated","start":3449.77,"end":3450.41},{"text":"approaches","start":3450.41,"end":3451.37},{"text":"to","start":3451.37,"end":3451.57},{"text":"addressing","start":3451.57,"end":3452.09},{"text":"harmful","start":3452.09,"end":3452.57},{"text":"tax","start":3452.57,"end":3452.85},{"text":"practices.","start":3452.85,"end":3453.69}]},{"text":"We can benefit from coordinating with existing initiatives to address harmful tax practices.","start":3454.41,"end":3460.65,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":3461.13,"end":3461.33},{"text":"therefore","start":3461.33,"end":3461.69},{"text":"do","start":3461.69,"end":3461.77},{"text":"not","start":3461.77,"end":3462.01},{"text":"suggest","start":3462.01,"end":3462.53},{"text":"to","start":3462.53,"end":3462.65},{"text":"merely","start":3462.65,"end":3462.97},{"text":"copy","start":3462.97,"end":3463.33},{"text":"what","start":3463.33,"end":3463.53},{"text":"has","start":3463.53,"end":3463.69},{"text":"been","start":3463.69,"end":3463.89},{"text":"developed,","start":3463.89,"end":3464.57},{"text":"such","start":3464.97,"end":3465.29},{"text":"as","start":3465.29,"end":3465.41},{"text":"standards","start":3465.41,"end":3466.17},{"text":"in","start":3466.17,"end":3466.33},{"text":"other","start":3466.33,"end":3466.53},{"text":"platforms.","start":3466.53,"end":3467.37}]},{"text":"We are merely saying that we can benefit from coordinating with them, like other Member States suggested as well.","start":3468.13,"end":3473.97,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":3468.13,"end":3468.25},{"text":"are","start":3468.25,"end":3468.37},{"text":"merely","start":3468.37,"end":3468.69},{"text":"saying","start":3468.69,"end":3469.13},{"text":"that","start":3469.13,"end":3469.25},{"text":"we","start":3469.25,"end":3469.41},{"text":"can","start":3469.41,"end":3469.53},{"text":"benefit","start":3469.53,"end":3470.01},{"text":"from","start":3470.01,"end":3470.29},{"text":"coordinating","start":3470.29,"end":3471.01},{"text":"with","start":3471.01,"end":3471.13},{"text":"them,","start":3471.13,"end":3471.49},{"text":"like","start":3471.89,"end":3472.21},{"text":"other","start":3472.21,"end":3472.41},{"text":"Member","start":3472.41,"end":3472.65},{"text":"States","start":3472.65,"end":3472.97},{"text":"suggested","start":3472.97,"end":3473.45},{"text":"as","start":3473.45,"end":3473.57},{"text":"well.","start":3473.57,"end":3473.97}]},{"text":"We are not here to duplicate existing efforts, but we are here to cooperate on international tax issues.","start":3475.17,"end":3480.93,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":3475.17,"end":3475.37},{"text":"are","start":3475.37,"end":3475.49},{"text":"not","start":3475.49,"end":3475.65},{"text":"here","start":3475.65,"end":3475.89},{"text":"to","start":3475.89,"end":3476.01},{"text":"duplicate","start":3476.01,"end":3476.61},{"text":"existing","start":3476.61,"end":3477.17},{"text":"efforts,","start":3477.17,"end":3477.65},{"text":"but","start":3477.65,"end":3477.81},{"text":"we","start":3477.81,"end":3477.97},{"text":"are","start":3477.97,"end":3478.13},{"text":"here","start":3478.13,"end":3478.29},{"text":"to","start":3478.29,"end":3478.45},{"text":"cooperate","start":3478.45,"end":3479.13},{"text":"on","start":3479.13,"end":3479.25},{"text":"international","start":3479.25,"end":3479.97},{"text":"tax","start":3479.97,"end":3480.25},{"text":"issues.","start":3480.25,"end":3480.93}]},{"text":"This also includes coordination.","start":3481.25,"end":3483.41,"topics":[],"words":[{"text":"This","start":3481.25,"end":3481.49},{"text":"also","start":3481.49,"end":3481.81},{"text":"includes","start":3481.81,"end":3482.37},{"text":"coordination.","start":3482.37,"end":3483.41}]},{"text":"We are grateful for the efforts made to streamline this article.","start":3484.05,"end":3487.01,"topics":[],"words":[{"text":"We","start":3484.05,"end":3484.21},{"text":"are","start":3484.21,"end":3484.29},{"text":"grateful","start":3484.29,"end":3484.77},{"text":"for","start":3484.77,"end":3484.93},{"text":"the","start":3484.93,"end":3485.05},{"text":"efforts","start":3485.05,"end":3485.45},{"text":"made","start":3485.45,"end":3485.69},{"text":"to","start":3485.69,"end":3485.77},{"text":"streamline","start":3485.77,"end":3486.29},{"text":"this","start":3486.29,"end":3486.45},{"text":"article.","start":3486.45,"end":3487.01}]},{"text":"And we welcome the calls for a clear definition of harmful tax practices or for objective criteria to determine harmful tax practices to be established for the application of this convention.","start":3487.69,"end":3498.09,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"And","start":3487.69,"end":3487.81},{"text":"we","start":3487.81,"end":3487.97},{"text":"welcome","start":3487.97,"end":3488.25},{"text":"the","start":3488.25,"end":3488.33},{"text":"calls","start":3488.33,"end":3488.89},{"text":"for","start":3489.13,"end":3489.41},{"text":"a","start":3489.41,"end":3489.45},{"text":"clear","start":3489.45,"end":3489.73},{"text":"definition","start":3489.73,"end":3490.41},{"text":"of","start":3490.45,"end":3490.53},{"text":"harmful","start":3490.53,"end":3490.93},{"text":"tax","start":3490.93,"end":3491.17},{"text":"practices","start":3491.17,"end":3491.85},{"text":"or","start":3492.17,"end":3492.41},{"text":"for","start":3492.41,"end":3492.57},{"text":"objective","start":3492.57,"end":3492.97},{"text":"criteria","start":3492.97,"end":3493.57},{"text":"to","start":3493.57,"end":3493.77},{"text":"determine","start":3493.77,"end":3494.41},{"text":"harmful","start":3494.41,"end":3494.81},{"text":"tax","start":3494.81,"end":3495.05},{"text":"practices","start":3495.05,"end":3495.53},{"text":"to","start":3495.53,"end":3495.65},{"text":"be","start":3495.65,"end":3495.81},{"text":"established","start":3495.81,"end":3496.33},{"text":"for","start":3496.33,"end":3496.49},{"text":"the","start":3496.53,"end":3496.61},{"text":"application","start":3496.61,"end":3497.17},{"text":"of","start":3497.17,"end":3497.25},{"text":"this","start":3497.25,"end":3497.45},{"text":"convention.","start":3497.45,"end":3498.09}]},{"text":"We also appreciate the textual proposals submitted by various delegations, including the Africa Group, India and Norway.","start":3498.89,"end":3505.45,"topics":[],"words":[{"text":"We","start":3498.89,"end":3499.09},{"text":"also","start":3499.09,"end":3499.41},{"text":"appreciate","start":3499.41,"end":3500.17},{"text":"the","start":3500.17,"end":3500.37},{"text":"textual","start":3500.37,"end":3500.89},{"text":"proposals","start":3500.97,"end":3501.65},{"text":"submitted","start":3501.65,"end":3502.09},{"text":"by","start":3502.09,"end":3502.25},{"text":"various","start":3502.25,"end":3502.61},{"text":"delegations,","start":3502.61,"end":3503.33},{"text":"including","start":3503.33,"end":3503.73},{"text":"the","start":3503.73,"end":3503.81},{"text":"Africa","start":3503.81,"end":3504.17},{"text":"Group,","start":3504.17,"end":3504.49},{"text":"India","start":3504.49,"end":3504.85},{"text":"and","start":3504.85,"end":3505.01},{"text":"Norway.","start":3505.01,"end":3505.45}]},{"text":"We look forward to engaging further on their suggestions.","start":3506.17,"end":3509.29,"topics":[],"words":[{"text":"We","start":3506.17,"end":3506.29},{"text":"look","start":3506.29,"end":3506.41},{"text":"forward","start":3506.41,"end":3506.81},{"text":"to","start":3507.13,"end":3507.25},{"text":"engaging","start":3507.25,"end":3507.77},{"text":"further","start":3507.77,"end":3508.13},{"text":"on","start":3508.13,"end":3508.21},{"text":"their","start":3508.21,"end":3508.41},{"text":"suggestions.","start":3508.41,"end":3509.29}]},{"text":"Like our colleague from the Czech Republic and Canada, we have questions regarding the necessity and the value of paragraph two as currently drafted.","start":3510.09,"end":3517.37,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Like","start":3510.09,"end":3510.41},{"text":"our","start":3510.41,"end":3510.57},{"text":"colleague","start":3510.57,"end":3510.93},{"text":"from","start":3510.93,"end":3511.13},{"text":"the","start":3511.13,"end":3511.21},{"text":"Czech","start":3511.21,"end":3511.45},{"text":"Republic","start":3511.45,"end":3512.09},{"text":"and","start":3512.09,"end":3512.41},{"text":"Canada,","start":3512.41,"end":3512.73},{"text":"we","start":3512.81,"end":3512.97},{"text":"have","start":3512.97,"end":3513.13},{"text":"questions","start":3513.13,"end":3513.53},{"text":"regarding","start":3513.53,"end":3513.97},{"text":"the","start":3513.97,"end":3514.05},{"text":"necessity","start":3514.05,"end":3514.61},{"text":"and","start":3514.61,"end":3514.73},{"text":"the","start":3514.73,"end":3514.81},{"text":"value","start":3514.81,"end":3515.21},{"text":"of","start":3515.21,"end":3515.29},{"text":"paragraph","start":3515.29,"end":3515.77},{"text":"two","start":3515.77,"end":3516.09},{"text":"as","start":3516.09,"end":3516.25},{"text":"currently","start":3516.25,"end":3516.73},{"text":"drafted.","start":3516.73,"end":3517.37}]},{"text":"We are cautious not to prejudge or unnecessarily limit the ambition of the Conference of the Parties to effectively tackle harmful tax practices.","start":3518.01,"end":3527.05,"topics":[],"words":[{"text":"We","start":3518.01,"end":3518.21},{"text":"are","start":3518.21,"end":3518.33},{"text":"cautious","start":3518.33,"end":3518.73},{"text":"not","start":3518.73,"end":3518.89},{"text":"to","start":3518.89,"end":3518.97},{"text":"prejudge","start":3518.97,"end":3519.37},{"text":"or","start":3519.37,"end":3519.57},{"text":"unnecessarily","start":3519.57,"end":3520.33},{"text":"limit","start":3520.33,"end":3520.81},{"text":"the","start":3521.17,"end":3521.29},{"text":"ambition","start":3521.93,"end":3522.61},{"text":"of","start":3522.61,"end":3522.69},{"text":"the","start":3522.69,"end":3522.77},{"text":"Conference","start":3522.77,"end":3523.13},{"text":"of","start":3523.13,"end":3523.21},{"text":"the","start":3523.21,"end":3523.37},{"text":"Parties","start":3523.37,"end":3523.93},{"text":"to","start":3524.25,"end":3524.45},{"text":"effectively","start":3524.45,"end":3525.05},{"text":"tackle","start":3525.05,"end":3525.57},{"text":"harmful","start":3525.57,"end":3526.01},{"text":"tax","start":3526.01,"end":3526.25},{"text":"practices.","start":3526.25,"end":3527.05}]},{"text":"If paragraph two is retained, we believe that article two, sub paragraph, paragraph two, sub paragraph C will require additional clarification, particularly regarding the meaning of effective taxation and who is responsible for ensuring it.","start":3527.53,"end":3543.45,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. Several speakers said this concept was unclear and needed clarification before being included as a commitment."}],"words":[{"text":"If","start":3527.53,"end":3527.69},{"text":"paragraph","start":3527.69,"end":3528.09},{"text":"two","start":3528.09,"end":3528.41},{"text":"is","start":3528.41,"end":3528.57},{"text":"retained,","start":3528.57,"end":3529.21},{"text":"we","start":3529.93,"end":3530.05},{"text":"believe","start":3530.05,"end":3530.49},{"text":"that","start":3530.49,"end":3530.65},{"text":"article","start":3530.65,"end":3531.13},{"text":"two,","start":3531.13,"end":3531.53},{"text":"sub","start":3531.53,"end":3531.81},{"text":"paragraph,","start":3531.81,"end":3532.13},{"text":"paragraph","start":3532.89,"end":3533.37},{"text":"two,","start":3533.37,"end":3533.77},{"text":"sub","start":3534.09,"end":3534.29},{"text":"paragraph","start":3534.29,"end":3534.69},{"text":"C","start":3534.69,"end":3535.13},{"text":"will","start":3535.13,"end":3535.37},{"text":"require","start":3535.37,"end":3535.93},{"text":"additional","start":3535.93,"end":3536.33},{"text":"clarification,","start":3536.33,"end":3537.37},{"text":"particularly","start":3537.69,"end":3538.33},{"text":"regarding","start":3538.41,"end":3538.89},{"text":"the","start":3538.89,"end":3539.01},{"text":"meaning","start":3539.01,"end":3539.53},{"text":"of","start":3539.53,"end":3539.77},{"text":"effective","start":3539.77,"end":3540.25},{"text":"taxation","start":3540.25,"end":3541.05},{"text":"and","start":3541.29,"end":3541.45},{"text":"who","start":3541.45,"end":3541.61},{"text":"is","start":3541.61,"end":3541.73},{"text":"responsible","start":3541.73,"end":3542.37},{"text":"for","start":3542.37,"end":3542.61},{"text":"ensuring","start":3542.61,"end":3543.13},{"text":"it.","start":3543.13,"end":3543.45}]},{"text":"referring to minimum taxation for both individuals and non-individuals in this paragraph as proposed by the Africa Group is too specific for this framework convention but better placed in protocols to be developed under the framework convention.","start":3544.37,"end":3557.41,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"referring","start":3544.37,"end":3545.49},{"text":"to","start":3545.49,"end":3545.61},{"text":"minimum","start":3545.61,"end":3545.97},{"text":"taxation","start":3545.97,"end":3546.61},{"text":"for","start":3546.61,"end":3546.85},{"text":"both","start":3546.85,"end":3547.09},{"text":"individuals","start":3547.09,"end":3547.81},{"text":"and","start":3547.81,"end":3547.93},{"text":"non-individuals","start":3547.93,"end":3548.77},{"text":"in","start":3548.77,"end":3548.89},{"text":"this","start":3548.89,"end":3549.01},{"text":"paragraph","start":3549.01,"end":3549.73},{"text":"as","start":3550.13,"end":3550.37},{"text":"proposed","start":3550.37,"end":3550.77},{"text":"by","start":3550.77,"end":3550.85},{"text":"the","start":3550.85,"end":3550.93},{"text":"Africa","start":3550.93,"end":3551.33},{"text":"Group","start":3551.33,"end":3551.65},{"text":"is","start":3551.65,"end":3551.81},{"text":"too","start":3551.81,"end":3551.97},{"text":"specific","start":3551.97,"end":3552.49},{"text":"for","start":3552.49,"end":3552.61},{"text":"this","start":3552.61,"end":3552.77},{"text":"framework","start":3552.77,"end":3553.13},{"text":"convention","start":3553.13,"end":3553.73},{"text":"but","start":3553.73,"end":3553.85},{"text":"better","start":3553.85,"end":3554.13},{"text":"placed","start":3554.13,"end":3554.41},{"text":"in","start":3554.41,"end":3554.49},{"text":"protocols","start":3554.49,"end":3555.01},{"text":"to","start":3555.01,"end":3555.09},{"text":"be","start":3555.09,"end":3555.21},{"text":"developed","start":3555.21,"end":3555.73},{"text":"under","start":3556.05,"end":3556.29},{"text":"the","start":3556.29,"end":3556.37},{"text":"framework","start":3556.37,"end":3556.73},{"text":"convention.","start":3556.73,"end":3557.41}]},{"text":"In our view there is room to further elaborate on this issue in subsequent protocols under the framework convention.","start":3557.65,"end":3564.21,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"In","start":3557.65,"end":3557.81},{"text":"our","start":3557.81,"end":3558.21},{"text":"view","start":3558.21,"end":3558.61},{"text":"there","start":3558.85,"end":3559.09},{"text":"is","start":3559.09,"end":3559.41},{"text":"room","start":3559.41,"end":3559.81},{"text":"to","start":3559.81,"end":3559.89},{"text":"further","start":3559.89,"end":3560.29},{"text":"elaborate","start":3560.29,"end":3560.81},{"text":"on","start":3560.81,"end":3560.93},{"text":"this","start":3560.93,"end":3561.09},{"text":"issue","start":3561.09,"end":3561.49},{"text":"in","start":3561.49,"end":3561.65},{"text":"subsequent","start":3561.65,"end":3562.13},{"text":"protocols","start":3562.13,"end":3562.85},{"text":"under","start":3562.85,"end":3563.09},{"text":"the","start":3563.09,"end":3563.17},{"text":"framework","start":3563.17,"end":3563.53},{"text":"convention.","start":3563.53,"end":3564.21}]},{"text":"The current wording does not prevent us from developing such protocols in the future.","start":3564.37,"end":3568.45,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"The","start":3564.37,"end":3564.49},{"text":"current","start":3564.49,"end":3564.85},{"text":"wording","start":3564.85,"end":3565.25},{"text":"does","start":3565.25,"end":3565.49},{"text":"not","start":3565.49,"end":3565.65},{"text":"prevent","start":3565.65,"end":3566.09},{"text":"us","start":3566.09,"end":3566.37},{"text":"from","start":3566.37,"end":3566.61},{"text":"developing","start":3566.61,"end":3567.17},{"text":"such","start":3567.17,"end":3567.33},{"text":"protocols","start":3567.33,"end":3567.81},{"text":"in","start":3567.81,"end":3567.89},{"text":"the","start":3567.89,"end":3567.97},{"text":"future.","start":3567.97,"end":3568.45}]},{"text":"Thank you.","start":3568.77,"end":3569.25,"topics":[],"words":[{"text":"Thank","start":3568.77,"end":3569.01},{"text":"you.","start":3569.01,"end":3569.25}]}]}],"speaker":{"name":null,"affiliation":"NLD","affiliation_full":"Netherlands (Kingdom of the)","group":null,"function":"Representative"}},{"statement_number":55,"start":3572.85,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=3573","paragraphs":[{"sentences":[{"text":"Thank you, Netherlands.","start":3572.85,"end":3573.81,"topics":[],"words":[{"text":"Thank","start":3572.85,"end":3573.09},{"text":"you,","start":3573.09,"end":3573.17},{"text":"Netherlands.","start":3573.17,"end":3573.81}]},{"text":"Austria, please.","start":3573.81,"end":3574.61,"topics":[],"words":[{"text":"Austria,","start":3573.81,"end":3574.21},{"text":"please.","start":3574.21,"end":3574.61}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":56,"start":3577.41,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=3578","paragraphs":[{"sentences":[{"text":"Thank you, co-lead, and thanks for the work on this article.","start":3577.41,"end":3581.25,"topics":[],"words":[{"text":"Thank","start":3577.41,"end":3577.61},{"text":"you,","start":3577.61,"end":3577.73},{"text":"co-lead,","start":3577.73,"end":3578.21},{"text":"and","start":3578.89,"end":3579.09},{"text":"thanks","start":3579.09,"end":3579.65},{"text":"for","start":3579.65,"end":3579.89},{"text":"the","start":3579.89,"end":3580.01},{"text":"work","start":3580.01,"end":3580.25},{"text":"on","start":3580.25,"end":3580.37},{"text":"this","start":3580.37,"end":3580.61},{"text":"article.","start":3580.61,"end":3581.25}]},{"text":"From our point of view, the language already goes in a very good direction.","start":3581.65,"end":3586.37,"topics":[],"words":[{"text":"From","start":3581.65,"end":3581.89},{"text":"our","start":3581.89,"end":3581.97},{"text":"point","start":3581.97,"end":3582.25},{"text":"of","start":3582.25,"end":3582.41},{"text":"view,","start":3582.41,"end":3582.61},{"text":"the","start":3582.61,"end":3583.09},{"text":"language","start":3583.41,"end":3583.81},{"text":"already","start":3583.81,"end":3584.21},{"text":"goes","start":3584.21,"end":3584.49},{"text":"in","start":3584.49,"end":3584.61},{"text":"a","start":3584.61,"end":3584.65},{"text":"very","start":3584.65,"end":3585.01},{"text":"good","start":3585.33,"end":3585.61},{"text":"direction.","start":3585.61,"end":3586.37}]},{"text":"At the same time, we would support proposals, in particular from Norway, to even further streamline the language.","start":3586.69,"end":3595.01,"topics":[],"words":[{"text":"At","start":3586.69,"end":3586.81},{"text":"the","start":3586.81,"end":3586.89},{"text":"same","start":3586.89,"end":3587.17},{"text":"time,","start":3587.17,"end":3587.65},{"text":"we","start":3587.65,"end":3587.81},{"text":"would","start":3587.81,"end":3587.97},{"text":"support","start":3587.97,"end":3588.53},{"text":"proposals,","start":3588.77,"end":3589.65},{"text":"in","start":3589.89,"end":3590.01},{"text":"particular","start":3590.05,"end":3590.65},{"text":"from","start":3590.73,"end":3590.89},{"text":"Norway,","start":3590.89,"end":3591.33},{"text":"to","start":3591.33,"end":3591.49},{"text":"even","start":3591.49,"end":3591.89},{"text":"further","start":3591.89,"end":3592.61},{"text":"streamline","start":3593.49,"end":3594.29},{"text":"the","start":3594.29,"end":3594.45},{"text":"language.","start":3594.45,"end":3595.01}]},{"text":"While a lot has been said on that there's already a lot of work out there.","start":3596.69,"end":3601.97,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"While","start":3596.69,"end":3597.25},{"text":"a","start":3597.25,"end":3597.33},{"text":"lot","start":3597.49,"end":3597.65},{"text":"has","start":3597.65,"end":3597.81},{"text":"been","start":3597.81,"end":3598.05},{"text":"said","start":3598.05,"end":3598.45},{"text":"on","start":3598.45,"end":3599.01},{"text":"that","start":3600.09,"end":3600.17},{"text":"there's","start":3600.17,"end":3600.49},{"text":"already","start":3600.49,"end":3600.89},{"text":"a","start":3600.89,"end":3600.93},{"text":"lot","start":3600.93,"end":3601.13},{"text":"of","start":3601.13,"end":3601.21},{"text":"work","start":3601.21,"end":3601.41},{"text":"out","start":3601.41,"end":3601.77},{"text":"there.","start":3601.77,"end":3601.97}]},{"text":"We have to keep sovereignties.","start":3601.97,"end":3603.41,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Domestic Policy Space","description":"Several speakers emphasized that cooperation against harmful tax practices must not undermine each state's sovereign right to design its own tax system. They called for language that preserves flexibility for domestic laws, tax regimes, and development priorities."}],"words":[{"text":"We","start":3601.97,"end":3602.29},{"text":"have","start":3602.37,"end":3602.53},{"text":"to","start":3602.53,"end":3602.61},{"text":"keep","start":3602.61,"end":3602.85},{"text":"sovereignties.","start":3602.85,"end":3603.41}]},{"text":"All of these comments are in general supported by Austria, but I would like to focus on one particular thing that came up now very often, and that's the issue of the definition of what harmful tax practices is.","start":3603.41,"end":3615.33,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":62,"start":3813.21,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=3814","paragraphs":[{"sentences":[{"text":"Thank you very much, Mr Khalid, for giving me the floor.","start":3813.21,"end":3815.69,"topics":[],"words":[{"text":"Thank","start":3813.21,"end":3813.33},{"text":"you","start":3813.33,"end":3813.41},{"text":"very","start":3813.41,"end":3813.61},{"text":"much,","start":3813.61,"end":3813.93},{"text":"Mr","start":3813.93,"end":3814.21},{"text":"Khalid,","start":3814.21,"end":3814.53},{"text":"for","start":3814.53,"end":3814.81},{"text":"giving","start":3814.81,"end":3815.05},{"text":"me","start":3815.05,"end":3815.21},{"text":"the","start":3815.21,"end":3815.29},{"text":"floor.","start":3815.29,"end":3815.69}]},{"text":"Let me start by joining all the delegations, I believe that all the delegations, in fact, that signalled the evolution that this article has been through since Nairobi until 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also believe that it is going, in fact, in the right direction.","start":3829.93,"end":3834.17,"topics":[],"words":[{"text":"We","start":3829.93,"end":3830.17},{"text":"also","start":3830.17,"end":3830.65},{"text":"believe","start":3830.65,"end":3830.97},{"text":"that","start":3830.97,"end":3831.21},{"text":"it","start":3831.53,"end":3831.85},{"text":"is","start":3831.85,"end":3832.01},{"text":"going,","start":3832.01,"end":3832.37},{"text":"in","start":3832.37,"end":3832.49},{"text":"fact,","start":3832.49,"end":3832.89},{"text":"in","start":3832.89,"end":3833.05},{"text":"the","start":3833.09,"end":3833.17},{"text":"right","start":3833.17,"end":3833.61},{"text":"direction.","start":3833.61,"end":3834.17}]},{"text":"I just would like to signal that we go along the distinctive representatives of countries that have already questioned the necessity of us having number two like we have in this 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"I","start":3838.01,"end":3838.57},{"text":"just","start":3838.89,"end":3839.13},{"text":"would","start":3839.13,"end":3839.33},{"text":"like","start":3839.33,"end":3839.53},{"text":"to","start":3839.53,"end":3839.65},{"text":"signal","start":3839.65,"end":3840.17},{"text":"that","start":3840.17,"end":3840.49},{"text":"we","start":3840.49,"end":3840.81},{"text":"go","start":3840.81,"end":3841.05},{"text":"along","start":3841.05,"end":3841.53},{"text":"the","start":3841.77,"end":3841.85},{"text":"distinctive","start":3842.41,"end":3842.97},{"text":"representatives","start":3843.05,"end":3843.85},{"text":"of","start":3844.33,"end":3844.49},{"text":"countries","start":3844.49,"end":3844.89},{"text":"that","start":3844.89,"end":3845.21},{"text":"have","start":3845.21,"end":3845.45},{"text":"already","start":3845.45,"end":3846.01},{"text":"questioned","start":3846.41,"end":3847.13},{"text":"the","start":3847.13,"end":3847.21},{"text":"necessity","start":3847.21,"end":3848.09},{"text":"of","start":3848.77,"end":3848.97},{"text":"us","start":3849.21,"end":3849.45},{"text":"having","start":3849.45,"end":3849.93},{"text":"number","start":3850.33,"end":3850.73},{"text":"two","start":3850.73,"end":3851.13},{"text":"like","start":3851.13,"end":3851.69},{"text":"we","start":3851.85,"end":3852.09},{"text":"have","start":3852.09,"end":3852.41},{"text":"in","start":3852.73,"end":3852.97},{"text":"this","start":3852.97,"end":3853.25},{"text":"draft.","start":3853.25,"end":3853.69}]},{"text":"I'm specifically remembering what has been said by Norway, by what has been said by Canada also.","start":3855.21,"end":3861.69,"topics":[],"words":[{"text":"I'm","start":3855.21,"end":3855.85},{"text":"specifically","start":3856.33,"end":3857.45},{"text":"remembering","start":3857.45,"end":3857.89},{"text":"what","start":3857.89,"end":3858.09},{"text":"has","start":3858.09,"end":3858.21},{"text":"been","start":3858.33,"end":3858.49},{"text":"said","start":3858.49,"end":3858.73},{"text":"by","start":3858.73,"end":3858.89},{"text":"Norway,","start":3858.89,"end":3859.37},{"text":"by","start":3859.37,"end":3859.65},{"text":"what","start":3859.65,"end":3859.93},{"text":"has","start":3859.93,"end":3860.05},{"text":"been","start":3860.05,"end":3860.25},{"text":"said","start":3860.25,"end":3860.49},{"text":"by","start":3860.49,"end":3860.89},{"text":"Canada","start":3860.89,"end":3861.29},{"text":"also.","start":3861.29,"end":3861.69}]},{"text":"we don't know if it is mandatory to have this kind of rule in this Article 8 as it is now.","start":3863.09,"end":3870.53,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"we","start":3863.09,"end":3863.25},{"text":"don't","start":3863.53,"end":3863.81},{"text":"know","start":3863.89,"end":3864.21},{"text":"if","start":3864.21,"end":3864.37},{"text":"it","start":3864.37,"end":3864.53},{"text":"is","start":3864.53,"end":3865.01},{"text":"mandatory","start":3865.25,"end":3866.05},{"text":"to","start":3866.05,"end":3866.33},{"text":"have","start":3866.33,"end":3866.53},{"text":"this","start":3866.53,"end":3866.69},{"text":"kind","start":3866.69,"end":3866.93},{"text":"of","start":3867.17,"end":3867.37},{"text":"rule","start":3867.65,"end":3868.45},{"text":"in","start":3868.45,"end":3868.69},{"text":"this","start":3868.69,"end":3868.93},{"text":"Article","start":3868.93,"end":3869.41},{"text":"8","start":3869.41,"end":3869.73},{"text":"as","start":3869.73,"end":3869.89},{"text":"it","start":3869.89,"end":3870.05},{"text":"is","start":3870.05,"end":3870.29},{"text":"now.","start":3870.29,"end":3870.53}]},{"text":"But if the decision is to keep it, we would call the attention for the necessity to be more to explain to us what is effective taxation of economic activities that benefit from harmful tax practices.","start":3872.13,"end":3888.53,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"Because,","start":3892.25,"end":3892.65},{"text":"for","start":3893.85,"end":3894.01},{"text":"instance,","start":3894.01,"end":3894.33},{"text":"if","start":3894.33,"end":3894.49},{"text":"we","start":3894.49,"end":3894.65},{"text":"think","start":3894.65,"end":3894.89},{"text":"about","start":3894.89,"end":3895.29},{"text":"the","start":3895.37,"end":3895.45},{"text":"definition","start":3895.45,"end":3896.01},{"text":"of","start":3896.01,"end":3896.17},{"text":"harmful","start":3896.21,"end":3896.61},{"text":"tax","start":3896.61,"end":3896.89},{"text":"practices,","start":3896.89,"end":3897.53},{"text":"in","start":3897.77,"end":3898.01},{"text":"fact","start":3898.01,"end":3898.25},{"text":"we","start":3898.25,"end":3898.41},{"text":"do","start":3898.41,"end":3898.49},{"text":"not","start":3898.49,"end":3898.61},{"text":"have","start":3898.61,"end":3898.81},{"text":"one","start":3898.81,"end":3899.13},{"text":"in","start":3899.13,"end":3899.25},{"text":"this","start":3899.25,"end":3899.45},{"text":"article,","start":3899.45,"end":3900.01},{"text":"but","start":3900.33,"end":3900.49},{"text":"we","start":3900.49,"end":3900.57},{"text":"can","start":3900.57,"end":3900.69},{"text":"somehow","start":3900.69,"end":3901.21},{"text":"use","start":3901.69,"end":3902.17},{"text":"all","start":3902.29,"end":3902.49},{"text":"the","start":3902.49,"end":3902.61},{"text":"background","start":3902.61,"end":3903.33},{"text":"that","start":3903.33,"end":3903.61},{"text":"we","start":3903.61,"end":3903.69},{"text":"have","start":3903.69,"end":3904.09},{"text":"through","start":3904.41,"end":3904.81},{"text":"the","start":3904.93,"end":3905.01},{"text":"work","start":3905.45,"end":3905.77},{"text":"that","start":3905.85,"end":3906.01},{"text":"we","start":3906.01,"end":3906.09},{"text":"have","start":3906.09,"end":3906.21},{"text":"already","start":3906.21,"end":3906.49},{"text":"developed","start":3906.49,"end":3906.85},{"text":"in","start":3906.85,"end":3906.97},{"text":"other","start":3906.97,"end":3907.21},{"text":"fora","start":3907.21,"end":3907.53},{"text":"in","start":3907.61,"end":3907.77},{"text":"this","start":3907.77,"end":3907.93},{"text":"respect.","start":3907.93,"end":3908.49}]},{"text":"The same is not available when we try to preempt the definition of effective taxation of economic activities.","start":3909.81,"end":3915.73,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. Several speakers said this concept was unclear and needed clarification before being included as a commitment."}],"words":[{"text":"The","start":3909.81,"end":3909.97},{"text":"same","start":3909.97,"end":3910.37},{"text":"is","start":3910.37,"end":3910.53},{"text":"not","start":3910.53,"end":3910.85},{"text":"available","start":3910.85,"end":3911.41},{"text":"when","start":3911.41,"end":3911.69},{"text":"we","start":3911.69,"end":3911.81},{"text":"try","start":3911.81,"end":3912.05},{"text":"to","start":3912.05,"end":3912.37},{"text":"preempt","start":3912.37,"end":3913.01},{"text":"the","start":3913.01,"end":3913.13},{"text":"definition","start":3913.13,"end":3913.65},{"text":"of","start":3913.65,"end":3913.81},{"text":"effective","start":3913.81,"end":3914.21},{"text":"taxation","start":3914.21,"end":3914.65},{"text":"of","start":3914.65,"end":3914.73},{"text":"economic","start":3914.73,"end":3915.13},{"text":"activities.","start":3915.13,"end":3915.73}]},{"text":"And in this case, I believe that we are a little bit entering in an unknown zone.","start":3915.73,"end":3920.93,"topics":[],"words":[{"text":"And","start":3915.73,"end":3915.89},{"text":"in","start":3915.89,"end":3916.09},{"text":"this","start":3916.09,"end":3916.21},{"text":"case,","start":3916.21,"end":3916.41},{"text":"I","start":3916.41,"end":3916.45},{"text":"believe","start":3916.45,"end":3916.77},{"text":"that","start":3916.77,"end":3917.01},{"text":"we","start":3917.01,"end":3917.17},{"text":"are","start":3917.17,"end":3917.33},{"text":"a","start":3917.73,"end":3917.81},{"text":"little","start":3917.81,"end":3918.21},{"text":"bit","start":3918.21,"end":3918.69},{"text":"entering","start":3918.77,"end":3919.25},{"text":"in","start":3919.25,"end":3919.97},{"text":"an","start":3920.01,"end":3920.09},{"text":"unknown","start":3920.09,"end":3920.53},{"text":"zone.","start":3920.53,"end":3920.93}]},{"text":"And this would be quite strange to be singled out in a commitment like the one in number two.","start":3922.09,"end":3927.01,"topics":[{"key":"effective-taxation","label":"Effective Taxation and Minimum Standards","description":"A recurring topic was the meaning of \"effective taxation\" of activities benefiting from harmful tax practices, including whether the convention should reference minimum rates or substance requirements. 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much clearer than the previous version and we appreciate the efforts that went into that.","start":3984.17,"end":3988.17,"topics":[],"words":[{"text":"It's","start":3984.17,"end":3984.41},{"text":"much","start":3984.41,"end":3984.65},{"text":"clearer","start":3984.65,"end":3984.93},{"text":"than","start":3984.93,"end":3985.05},{"text":"the","start":3985.05,"end":3985.13},{"text":"previous","start":3985.13,"end":3985.53},{"text":"version","start":3985.53,"end":3985.85},{"text":"and","start":3985.85,"end":3986.01},{"text":"we","start":3986.01,"end":3986.17},{"text":"appreciate","start":3986.17,"end":3986.69},{"text":"the","start":3986.69,"end":3986.77},{"text":"efforts","start":3986.77,"end":3987.21},{"text":"that","start":3987.21,"end":3987.53},{"text":"went","start":3987.53,"end":3987.69},{"text":"into","start":3987.69,"end":3987.89},{"text":"that.","start":3987.89,"end":3988.17}]}]},{"sentences":[{"text":"I'd like to echo the delegate for the 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the Framework Convention from the last draft.","start":4060.13,"end":4062.05,"topics":[],"words":[{"text":"on","start":4060.13,"end":4060.21},{"text":"the","start":4060.21,"end":4060.33},{"text":"Framework","start":4060.33,"end":4060.65},{"text":"Convention","start":4060.65,"end":4061.17},{"text":"from","start":4061.17,"end":4061.33},{"text":"the","start":4061.33,"end":4061.45},{"text":"last","start":4061.45,"end":4061.73},{"text":"draft.","start":4061.73,"end":4062.05}]},{"text":"On Article 8, we appreciate the amendments done to the current 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Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"In","start":5805.49,"end":5805.61},{"text":"the","start":5805.61,"end":5805.73},{"text":"meantime,","start":5805.73,"end":5806.37},{"text":"the","start":5806.85,"end":5807.01},{"text":"concept","start":5807.01,"end":5807.49},{"text":"of","start":5807.49,"end":5807.73},{"text":"harmful","start":5807.73,"end":5808.37},{"text":"has","start":5808.69,"end":5808.85},{"text":"been","start":5808.85,"end":5809.09},{"text":"weaponized","start":5809.09,"end":5809.65},{"text":"as","start":5809.73,"end":5809.89},{"text":"a","start":5809.89,"end":5809.93},{"text":"political","start":5809.93,"end":5810.45},{"text":"tool.","start":5810.45,"end":5810.77}]},{"text":"We have witnessed exclusive clubs of wealthy nations, no need here to give names, establish blacklists that disproportionately target the global south while systematically overlooking harmful practices within their own borders, fueling again and again a global race to the bottom.","start":5811.45,"end":5829.69,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":5830.97,"end":5831.09},{"text":"have","start":5831.09,"end":5831.25},{"text":"the","start":5831.25,"end":5831.33},{"text":"impression","start":5831.33,"end":5831.85},{"text":"that","start":5831.85,"end":5832.09},{"text":"OECD","start":5832.09,"end":5832.53},{"text":"countries","start":5832.53,"end":5833.13},{"text":"are","start":5833.37,"end":5833.53},{"text":"so","start":5833.53,"end":5833.85},{"text":"narrowly","start":5833.85,"end":5834.37},{"text":"focused","start":5834.37,"end":5834.77},{"text":"on","start":5834.77,"end":5834.89},{"text":"defending","start":5834.89,"end":5835.45},{"text":"the","start":5835.45,"end":5835.57},{"text":"OECD","start":5835.57,"end":5835.97},{"text":"system","start":5835.97,"end":5836.49},{"text":"that","start":5836.81,"end":5836.93},{"text":"it","start":5836.93,"end":5837.05},{"text":"creates","start":5837.05,"end":5837.69},{"text":"a","start":5837.93,"end":5837.97},{"text":"deepening","start":5837.97,"end":5838.73},{"text":"north-south","start":5838.73,"end":5839.45},{"text":"divide","start":5839.45,"end":5839.81},{"text":"in","start":5839.81,"end":5839.93},{"text":"this","start":5839.93,"end":5840.17},{"text":"room.","start":5840.17,"end":5840.41}]},{"text":"Furthermore, several OECD countries in the room seem to overlook their own economic interests and forget that they are losing economic resources due to harmful tax practices.","start":5841.33,"end":5851.73,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"Furthermore,","start":5841.33,"end":5841.97},{"text":"several","start":5841.97,"end":5842.45},{"text":"OECD","start":5842.45,"end":5842.85},{"text":"countries","start":5842.85,"end":5843.25},{"text":"in","start":5843.25,"end":5843.37},{"text":"the","start":5843.37,"end":5843.45},{"text":"room","start":5843.45,"end":5843.81},{"text":"seem","start":5844.05,"end":5844.37},{"text":"to","start":5844.37,"end":5844.49},{"text":"overlook","start":5844.49,"end":5844.85},{"text":"their","start":5844.85,"end":5845.09},{"text":"own","start":5845.17,"end":5845.41},{"text":"economic","start":5845.41,"end":5845.81},{"text":"interests","start":5845.81,"end":5846.37},{"text":"and","start":5846.61,"end":5846.77},{"text":"forget","start":5846.77,"end":5847.33},{"text":"that","start":5847.49,"end":5847.81},{"text":"they","start":5847.81,"end":5847.93},{"text":"are","start":5847.93,"end":5848.05},{"text":"losing","start":5848.05,"end":5848.45},{"text":"economic","start":5848.45,"end":5848.93},{"text":"resources","start":5848.93,"end":5849.65},{"text":"due","start":5850.05,"end":5850.33},{"text":"to","start":5850.33,"end":5850.41},{"text":"harmful","start":5850.41,"end":5850.85},{"text":"tax","start":5850.85,"end":5851.09},{"text":"practices.","start":5851.09,"end":5851.73}]},{"text":"The fact of the matter is that UN-defined global rules against harmful tax practices is in the interest of the mass majority of the countries in the room.","start":5852.61,"end":5861.81,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"We","start":5862.93,"end":5863.09},{"text":"must","start":5863.09,"end":5863.33},{"text":"also","start":5863.33,"end":5863.61},{"text":"confront","start":5863.61,"end":5864.01},{"text":"the","start":5864.01,"end":5864.09},{"text":"reality","start":5864.09,"end":5864.61},{"text":"that","start":5864.61,"end":5864.85},{"text":"harmful","start":5864.85,"end":5865.33},{"text":"tax","start":5865.33,"end":5865.57},{"text":"competition","start":5865.57,"end":5866.29},{"text":"keeps","start":5866.61,"end":5866.93},{"text":"evolving.","start":5866.93,"end":5867.57}]},{"text":"The most recent and concrete example is the OECD side-by-side agreement, which not only gives us a supplementary reason to urgently make this convention a success, but that without any doubt opens new avenues for tax cooperation through substance-based exemptions and targeted tax credits.","start":5868.25,"end":5886.65,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"These","start":5887.45,"end":5887.77},{"text":"measures","start":5887.77,"end":5888.25},{"text":"risk","start":5888.25,"end":5888.73},{"text":"reproducing","start":5888.81,"end":5889.53},{"text":"the","start":5889.53,"end":5889.65},{"text":"very","start":5889.65,"end":5889.93},{"text":"same","start":5889.93,"end":5890.17},{"text":"dynamics","start":5890.17,"end":5890.81},{"text":"we","start":5891.05,"end":5891.21},{"text":"claim","start":5891.21,"end":5891.61},{"text":"to","start":5891.61,"end":5891.77},{"text":"be","start":5891.77,"end":5891.93},{"text":"addressing","start":5891.93,"end":5892.57},{"text":"only","start":5893.05,"end":5893.49},{"text":"under","start":5893.49,"end":5893.77},{"text":"new","start":5893.77,"end":5894.09},{"text":"labels.","start":5894.09,"end":5894.65}]},{"text":"Furthermore, the definition of harmful tax practices under Article 8 should be aligned with existing United Nations principles and commitments, as we believe that harmful must also be understood in an extensive and holistic manner.","start":5895.69,"end":5912.01,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. 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it has been understood that these obligations were only linked to the territorial domain.","start":6040.65,"end":6046.17,"topics":[],"words":[{"text":"Traditionally,","start":6040.65,"end":6041.53},{"text":"it","start":6041.53,"end":6041.69},{"text":"has","start":6041.69,"end":6041.81},{"text":"been","start":6041.81,"end":6042.01},{"text":"understood","start":6042.01,"end":6042.73},{"text":"that","start":6042.73,"end":6042.97},{"text":"these","start":6042.97,"end":6043.21},{"text":"obligations","start":6043.21,"end":6044.01},{"text":"were","start":6044.01,"end":6044.17},{"text":"only","start":6044.17,"end":6044.41},{"text":"linked","start":6044.41,"end":6044.61},{"text":"to","start":6044.61,"end":6044.69},{"text":"the","start":6044.69,"end":6044.77},{"text":"territorial","start":6044.77,"end":6045.53},{"text":"domain.","start":6045.53,"end":6046.17}]},{"text":"But now with international jurisprudence and United Nations human rights treaty bodies, they have recognized extraterritorial obligations that states have in terms of economic, social, and cultural rights.","start":6047.57,"end":6060.29,"topics":[],"words":[{"text":"But","start":6047.57,"end":6047.73},{"text":"now","start":6047.73,"end":6048.29},{"text":"with","start":6048.45,"end":6048.69},{"text":"international","start":6048.69,"end":6049.57},{"text":"jurisprudence","start":6049.57,"end":6050.53},{"text":"and","start":6050.53,"end":6050.89},{"text":"United","start":6050.89,"end":6051.25},{"text":"Nations","start":6051.25,"end":6051.97},{"text":"human","start":6051.97,"end":6052.25},{"text":"rights","start":6052.25,"end":6052.53},{"text":"treaty","start":6052.53,"end":6052.85},{"text":"bodies,","start":6052.85,"end":6053.41},{"text":"they","start":6053.73,"end":6054.13},{"text":"have","start":6054.13,"end":6054.37},{"text":"recognized","start":6054.37,"end":6054.93},{"text":"extraterritorial","start":6055.01,"end":6056.29},{"text":"obligations","start":6056.29,"end":6057.01},{"text":"that","start":6057.01,"end":6057.17},{"text":"states","start":6057.17,"end":6057.65},{"text":"have","start":6057.65,"end":6057.93},{"text":"in","start":6057.93,"end":6058.05},{"text":"terms","start":6058.05,"end":6058.33},{"text":"of","start":6058.33,"end":6058.45},{"text":"economic,","start":6058.49,"end":6058.85},{"text":"social,","start":6058.85,"end":6059.09},{"text":"and","start":6059.09,"end":6059.21},{"text":"cultural","start":6059.21,"end":6059.65},{"text":"rights.","start":6059.65,"end":6060.29}]},{"text":"These obligations are as a result of legally binding obligations such as the UN Charter and the International Covenant on Economic, Social, and Cultural Rights, which compel states to act.","start":6060.77,"end":6073.73,"topics":[],"words":[{"text":"These","start":6060.77,"end":6061.33},{"text":"obligations","start":6061.33,"end":6062.05},{"text":"are","start":6062.05,"end":6062.13},{"text":"as","start":6062.13,"end":6062.25},{"text":"a","start":6062.25,"end":6062.29},{"text":"result","start":6062.29,"end":6062.77},{"text":"of","start":6062.77,"end":6063.09},{"text":"legally","start":6063.09,"end":6063.57},{"text":"binding","start":6063.57,"end":6064.05},{"text":"obligations","start":6064.05,"end":6064.73},{"text":"such","start":6064.73,"end":6064.89},{"text":"as","start":6064.89,"end":6065.01},{"text":"the","start":6065.01,"end":6065.13},{"text":"UN","start":6065.13,"end":6065.41},{"text":"Charter","start":6065.41,"end":6066.05},{"text":"and","start":6066.37,"end":6066.69},{"text":"the","start":6066.69,"end":6066.81},{"text":"International","start":6066.81,"end":6067.53},{"text":"Covenant","start":6067.53,"end":6068.13},{"text":"on","start":6068.13,"end":6068.45},{"text":"Economic,","start":6068.49,"end":6068.85},{"text":"Social,","start":6068.85,"end":6069.21},{"text":"and","start":6069.21,"end":6069.33},{"text":"Cultural","start":6069.33,"end":6069.85},{"text":"Rights,","start":6069.85,"end":6070.45},{"text":"which","start":6070.85,"end":6071.25},{"text":"compel","start":6071.25,"end":6071.81},{"text":"states","start":6071.81,"end":6072.29},{"text":"to","start":6072.29,"end":6072.77},{"text":"act.","start":6073.09,"end":6073.73}]},{"text":"These frameworks contain two key ideas.","start":6076.09,"end":6079.69,"topics":[],"words":[{"text":"These","start":6076.09,"end":6076.49},{"text":"frameworks","start":6076.73,"end":6077.69},{"text":"contain","start":6078.01,"end":6078.49},{"text":"two","start":6078.49,"end":6078.89},{"text":"key","start":6078.89,"end":6079.05},{"text":"ideas.","start":6079.05,"end":6079.69}]},{"text":"No state can ignore the cross border impact of their tax policies.","start":6079.69,"end":6084.97,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"No","start":6079.69,"end":6079.93},{"text":"state","start":6079.93,"end":6080.41},{"text":"can","start":6080.41,"end":6080.65},{"text":"ignore","start":6080.65,"end":6081.21},{"text":"the","start":6081.21,"end":6081.37},{"text":"cross","start":6081.45,"end":6081.93},{"text":"border","start":6081.93,"end":6082.49},{"text":"impact","start":6082.49,"end":6083.21},{"text":"of","start":6083.21,"end":6083.45},{"text":"their","start":6083.45,"end":6083.61},{"text":"tax","start":6083.61,"end":6084.09},{"text":"policies.","start":6084.25,"end":6084.97}]},{"text":"and states with greater capacities have a duty to cooperate to ensure that all countries can ensure full enjoyment of human rights for their citizens.","start":6085.51,"end":6095.51,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"and","start":6085.51,"end":6085.83},{"text":"states","start":6085.83,"end":6086.23},{"text":"with","start":6086.23,"end":6086.35},{"text":"greater","start":6086.35,"end":6086.63},{"text":"capacities","start":6086.63,"end":6087.59},{"text":"have","start":6087.59,"end":6087.99},{"text":"a","start":6088.07,"end":6088.11},{"text":"duty","start":6088.11,"end":6088.87},{"text":"to","start":6089.27,"end":6089.43},{"text":"cooperate","start":6089.43,"end":6090.11},{"text":"to","start":6090.11,"end":6090.23},{"text":"ensure","start":6090.23,"end":6090.55},{"text":"that","start":6090.55,"end":6090.75},{"text":"all","start":6090.75,"end":6090.95},{"text":"countries","start":6090.95,"end":6091.75},{"text":"can","start":6091.75,"end":6092.23},{"text":"ensure","start":6092.23,"end":6092.87},{"text":"full","start":6092.87,"end":6093.23},{"text":"enjoyment","start":6093.23,"end":6093.87},{"text":"of","start":6093.87,"end":6094.03},{"text":"human","start":6094.03,"end":6094.31},{"text":"rights","start":6094.31,"end":6094.59},{"text":"for","start":6094.59,"end":6094.71},{"text":"their","start":6094.71,"end":6094.87},{"text":"citizens.","start":6094.87,"end":6095.51}]},{"text":"General comment 24 of the Committee on Economic, Social and Cultural Rights is clear as it says that states have to refrain from taking measures including trade agreements and tax policies that erode other states' ability to collect tax, such as is the case for deliberately setting tax policy very low.","start":6096.39,"end":6122.11,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Domestic Policy Space","description":"Several speakers emphasized that cooperation against harmful tax practices must not undermine each state's sovereign right to design its own tax system. They called for language that preserves flexibility for domestic laws, tax regimes, and development priorities."}],"words":[{"text":"General","start":6096.39,"end":6096.87},{"text":"comment","start":6096.87,"end":6097.47},{"text":"24","start":6097.47,"end":6098.31},{"text":"of","start":6098.31,"end":6098.63},{"text":"the","start":6098.63,"end":6098.75},{"text":"Committee","start":6098.95,"end":6099.91},{"text":"on","start":6099.91,"end":6100.23},{"text":"Economic,","start":6100.27,"end":6100.63},{"text":"Social","start":6100.63,"end":6100.83},{"text":"and","start":6100.83,"end":6100.95},{"text":"Cultural","start":6100.95,"end":6101.35},{"text":"Rights","start":6101.35,"end":6101.91},{"text":"is","start":6102.23,"end":6102.55},{"text":"clear","start":6102.55,"end":6103.11},{"text":"as","start":6103.19,"end":6103.51},{"text":"it","start":6103.51,"end":6103.59},{"text":"says","start":6103.59,"end":6103.91},{"text":"that","start":6103.91,"end":6104.15},{"text":"states","start":6104.15,"end":6104.79},{"text":"have","start":6104.79,"end":6105.11},{"text":"to","start":6105.11,"end":6105.27},{"text":"refrain","start":6105.27,"end":6105.99},{"text":"from","start":6105.99,"end":6106.23},{"text":"taking","start":6106.23,"end":6106.87},{"text":"measures","start":6107.27,"end":6107.83},{"text":"including","start":6107.91,"end":6108.39},{"text":"trade","start":6108.39,"end":6108.79},{"text":"agreements","start":6108.79,"end":6109.43},{"text":"and","start":6109.43,"end":6109.91},{"text":"tax","start":6110.23,"end":6110.55},{"text":"policies","start":6110.55,"end":6111.35},{"text":"that","start":6111.35,"end":6111.83},{"text":"erode","start":6111.99,"end":6112.87},{"text":"other","start":6114.19,"end":6114.43},{"text":"states'","start":6114.43,"end":6114.79},{"text":"ability","start":6114.79,"end":6115.55},{"text":"to","start":6115.71,"end":6115.95},{"text":"collect","start":6115.95,"end":6116.51},{"text":"tax,","start":6116.99,"end":6117.55},{"text":"such","start":6118.35,"end":6118.75},{"text":"as","start":6118.75,"end":6118.99},{"text":"is","start":6118.99,"end":6119.27},{"text":"the","start":6119.27,"end":6119.39},{"text":"case","start":6119.39,"end":6119.71},{"text":"for","start":6119.71,"end":6120.03},{"text":"deliberately","start":6120.03,"end":6120.51},{"text":"setting","start":6120.51,"end":6120.75},{"text":"tax","start":6120.75,"end":6121.07},{"text":"policy","start":6121.07,"end":6121.47},{"text":"very","start":6121.47,"end":6121.71},{"text":"low.","start":6121.71,"end":6122.11}]},{"text":"In order to ensure the effectiveness of that article, we suggest that it be strengthened through the inclusion of a clear definition of what harmful tax practices are, including those that erode the tax policy in other jurisdictions.","start":6123.07,"end":6141.47,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"In","start":6123.07,"end":6123.23},{"text":"order","start":6123.23,"end":6123.43},{"text":"to","start":6123.43,"end":6123.51},{"text":"ensure","start":6123.51,"end":6123.95},{"text":"the","start":6123.95,"end":6124.15},{"text":"effectiveness","start":6124.15,"end":6125.47},{"text":"of","start":6125.47,"end":6125.79},{"text":"that","start":6125.79,"end":6126.03},{"text":"article,","start":6126.03,"end":6126.35},{"text":"we","start":6126.35,"end":6126.47},{"text":"suggest","start":6126.47,"end":6126.91},{"text":"that","start":6126.91,"end":6127.03},{"text":"it","start":6127.03,"end":6127.15},{"text":"be","start":6127.15,"end":6127.31},{"text":"strengthened","start":6127.31,"end":6128.19},{"text":"through","start":6128.27,"end":6128.51},{"text":"the","start":6128.51,"end":6128.59},{"text":"inclusion","start":6128.59,"end":6129.23},{"text":"of","start":6129.23,"end":6129.43},{"text":"a","start":6129.43,"end":6129.47},{"text":"clear","start":6129.47,"end":6130.03},{"text":"definition","start":6130.47,"end":6131.23},{"text":"of","start":6131.31,"end":6131.79},{"text":"what","start":6132.11,"end":6133.15},{"text":"harmful","start":6133.15,"end":6133.55},{"text":"tax","start":6133.55,"end":6133.83},{"text":"practices","start":6133.83,"end":6134.35},{"text":"are,","start":6134.35,"end":6134.83},{"text":"including","start":6134.99,"end":6135.47},{"text":"those","start":6135.47,"end":6135.71},{"text":"that","start":6135.71,"end":6135.95},{"text":"erode","start":6135.95,"end":6136.75},{"text":"the","start":6137.71,"end":6137.91},{"text":"tax","start":6139.31,"end":6139.71},{"text":"policy","start":6139.71,"end":6140.11},{"text":"in","start":6140.11,"end":6140.35},{"text":"other","start":6140.35,"end":6140.59},{"text":"jurisdictions.","start":6140.59,"end":6141.47}]},{"text":"That would make it possible to define its scope and to ensure that we can correctly measure the cross-border impact of these policies.","start":6141.83,"end":6149.19,"topics":[{"key":"harmful-tax-definition","label":"Definition of Harmful Tax Practices","description":"Many delegations stressed that the convention needs a clear definition or objective criteria for identifying harmful tax practices. Without that clarity, states may interpret the obligation differently and implementation or compliance could become inconsistent."}],"words":[{"text":"That","start":6141.83,"end":6142.03},{"text":"would","start":6142.03,"end":6142.15},{"text":"make","start":6142.15,"end":6142.31},{"text":"it","start":6142.31,"end":6142.39},{"text":"possible","start":6142.39,"end":6142.79},{"text":"to","start":6142.79,"end":6142.87},{"text":"define","start":6142.87,"end":6143.19},{"text":"its","start":6143.19,"end":6143.43},{"text":"scope","start":6143.43,"end":6143.91},{"text":"and","start":6144.63,"end":6144.99},{"text":"to","start":6144.99,"end":6145.27},{"text":"ensure","start":6145.27,"end":6145.75},{"text":"that","start":6145.75,"end":6145.91},{"text":"we","start":6145.91,"end":6146.07},{"text":"can","start":6146.07,"end":6146.23},{"text":"correctly","start":6146.23,"end":6146.79},{"text":"measure","start":6146.79,"end":6146.99},{"text":"the","start":6146.99,"end":6147.07},{"text":"cross-border","start":6147.07,"end":6147.67},{"text":"impact","start":6147.67,"end":6148.15},{"text":"of","start":6148.15,"end":6148.31},{"text":"these","start":6148.31,"end":6148.47},{"text":"policies.","start":6148.47,"end":6149.19}]},{"text":"We think we need to clarify the measures that states need to commit to take.","start":6149.51,"end":6153.67,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"We","start":6149.51,"end":6149.67},{"text":"think","start":6149.67,"end":6149.91},{"text":"we","start":6149.91,"end":6150.03},{"text":"need","start":6150.03,"end":6150.19},{"text":"to","start":6150.19,"end":6150.31},{"text":"clarify","start":6150.31,"end":6151.03},{"text":"the","start":6151.27,"end":6151.39},{"text":"measures","start":6151.51,"end":6151.99},{"text":"that","start":6151.99,"end":6152.15},{"text":"states","start":6152.15,"end":6152.55},{"text":"need","start":6152.55,"end":6152.71},{"text":"to","start":6152.71,"end":6152.79},{"text":"commit","start":6152.79,"end":6153.19},{"text":"to","start":6153.19,"end":6153.27},{"text":"take.","start":6153.27,"end":6153.67}]},{"text":"This includes reviewing internal provisions that erode other states' abilities to collect tax.","start":6154.07,"end":6162.87,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."},{"key":"tax-sovereignty","label":"Tax Sovereignty and Domestic Policy Space","description":"Several speakers emphasized that cooperation against harmful tax practices must not undermine each state's sovereign right to design its own tax system. They called for language that preserves flexibility for domestic laws, tax regimes, and development priorities."}],"words":[{"text":"This","start":6154.07,"end":6154.31},{"text":"includes","start":6154.31,"end":6154.87},{"text":"reviewing","start":6154.95,"end":6155.83},{"text":"internal","start":6155.83,"end":6156.87},{"text":"provisions","start":6157.35,"end":6158.31},{"text":"that","start":6158.31,"end":6158.63},{"text":"erode","start":6159.03,"end":6159.59},{"text":"other","start":6159.59,"end":6159.83},{"text":"states'","start":6159.83,"end":6160.15},{"text":"abilities","start":6160.15,"end":6160.87},{"text":"to","start":6160.87,"end":6161.35},{"text":"collect","start":6161.51,"end":6162.15},{"text":"tax.","start":6162.23,"end":6162.87}]},{"text":"and international cooperation needs to be beefed up through the automatic exchange of information, data production and global registries to evaluate these extraterritorial impacts of their policies.","start":6163.27,"end":6173.51,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."},{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"and","start":6163.27,"end":6163.75},{"text":"international","start":6163.75,"end":6164.31},{"text":"cooperation","start":6164.31,"end":6164.83},{"text":"needs","start":6164.83,"end":6164.99},{"text":"to","start":6164.99,"end":6165.07},{"text":"be","start":6165.07,"end":6165.19},{"text":"beefed","start":6165.19,"end":6165.59},{"text":"up","start":6165.59,"end":6165.83},{"text":"through","start":6165.83,"end":6165.99},{"text":"the","start":6165.99,"end":6166.11},{"text":"automatic","start":6166.11,"end":6166.63},{"text":"exchange","start":6166.63,"end":6166.99},{"text":"of","start":6166.99,"end":6167.07},{"text":"information,","start":6167.07,"end":6167.75},{"text":"data","start":6168.15,"end":6168.39},{"text":"production","start":6168.39,"end":6168.95},{"text":"and","start":6168.95,"end":6169.11},{"text":"global","start":6169.11,"end":6169.51},{"text":"registries","start":6169.51,"end":6170.15},{"text":"to","start":6170.15,"end":6170.31},{"text":"evaluate","start":6170.31,"end":6171.11},{"text":"these","start":6171.11,"end":6171.43},{"text":"extraterritorial","start":6171.43,"end":6172.23},{"text":"impacts","start":6172.23,"end":6172.67},{"text":"of","start":6172.67,"end":6172.75},{"text":"their","start":6172.75,"end":6172.87},{"text":"policies.","start":6172.87,"end":6173.51}]},{"text":"As a result of all of these reasons, we urge states to approve these amendments because it would strengthen the entire Article 8 and it would strengthen the entire international tax architecture which would make it possible to ensure the maximum mobilization of resources in all countries.","start":6173.91,"end":6191.27,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":86,"start":6196.23,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=6197","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6196.23,"end":6199.35,"topics":[],"words":[{"text":"Thank","start":6196.23,"end":6196.39},{"text":"you,","start":6199.15,"end":6199.23},{"text":"Chair.","start":6199.23,"end":6199.35}]},{"text":"Distinguished delegates, colleagues, my name is Alexa Dominique and I'm from the United States and I'm here on behalf of the Children Youth International and the FFD constituency of the major group of children 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welcome the inclusion of Article 8 and its emphasis on strengthening international and regional cooperation to identify, address, and deter harmful tax practices that may distort economic activity and undermine countries' ability to tax income in accordance with their domestic laws and policy priorities.","start":6210.67,"end":6226.83,"topics":[{"key":"tax-sovereignty","label":"Tax Sovereignty and Domestic Policy Space","description":"Several speakers emphasized that cooperation against harmful tax practices must not undermine each state's sovereign right to design its own tax system. 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Several speakers said this concept was unclear and needed clarification before being included as a commitment."}],"words":[{"text":"We","start":6285.95,"end":6286.03},{"text":"also","start":6286.03,"end":6286.83},{"text":"underscore","start":6286.83,"end":6287.39},{"text":"the","start":6287.39,"end":6287.47},{"text":"importance","start":6287.47,"end":6288.03},{"text":"of","start":6288.03,"end":6288.11},{"text":"ensuring","start":6288.11,"end":6288.67},{"text":"that","start":6288.67,"end":6289.03},{"text":"economic","start":6289.03,"end":6289.51},{"text":"activities","start":6289.51,"end":6290.03},{"text":"benefiting","start":6290.03,"end":6290.59},{"text":"from","start":6290.59,"end":6290.75},{"text":"such","start":6290.75,"end":6291.15},{"text":"practices","start":6291.15,"end":6291.79},{"text":"are","start":6291.79,"end":6291.95},{"text":"taxed","start":6291.95,"end":6292.43},{"text":"in","start":6292.43,"end":6292.55},{"text":"accordance","start":6292.55,"end":6293.23},{"text":"with","start":6293.47,"end":6293.71},{"text":"real","start":6293.71,"end":6293.95},{"text":"economic","start":6293.95,"end":6294.43},{"text":"substance","start":6294.43,"end":6295.07},{"text":"consistent","start":6295.07,"end":6295.63},{"text":"with","start":6295.63,"end":6295.79},{"text":"the","start":6295.83,"end":6295.91},{"text":"objectives","start":6295.91,"end":6296.55},{"text":"of","start":6296.55,"end":6296.67},{"text":"fairness","start":6296.67,"end":6297.31},{"text":"and","start":6297.31,"end":6297.51},{"text":"integrity","start":6297.51,"end":6298.11},{"text":"in","start":6298.11,"end":6298.23},{"text":"the","start":6298.23,"end":6298.31},{"text":"international","start":6298.31,"end":6298.91},{"text":"tax","start":6298.91,"end":6299.19},{"text":"system.","start":6299.19,"end":6299.71}]},{"text":"Finally, we underscore the importance of ensuring that cooperation to address harmful tax practices is inclusive and responsive to differing national capacities.","start":6300.27,"end":6309.07,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. 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They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"to","start":6446.11,"end":6446.15},{"text":"ensure","start":6446.15,"end":6446.43},{"text":"all","start":6446.43,"end":6446.67},{"text":"countries,","start":6446.67,"end":6447.19},{"text":"particularly","start":6447.19,"end":6447.71},{"text":"developing","start":6447.71,"end":6448.15},{"text":"economies,","start":6448.15,"end":6448.75},{"text":"benefit","start":6448.75,"end":6449.55},{"text":"from","start":6449.87,"end":6450.07},{"text":"the","start":6450.07,"end":6450.15},{"text":"fair","start":6450.15,"end":6450.35},{"text":"and","start":6450.35,"end":6450.79},{"text":"effective","start":6450.79,"end":6451.23},{"text":"tax","start":6451.23,"end":6451.43},{"text":"system.","start":6451.43,"end":6451.87}]},{"text":"We therefore support the institutions of measures that ensure all transactions reflect the realities of modern activities.","start":6452.83,"end":6460.91,"topics":[{"key":"monitoring-transparency","label":"Monitoring, Transparency, and Identification Tools","description":"Delegations discussed what kinds of tools and measures states should develop to detect, monitor, and respond to harmful tax practices. 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MYAD, please.","start":6563.11,"end":6565.91,"topics":[],"words":[{"text":"Thank","start":6563.11,"end":6563.35},{"text":"you,","start":6563.35,"end":6563.47},{"text":"Atef.","start":6563.63,"end":6563.99},{"text":"MYAD,","start":6564.55,"end":6565.51},{"text":"please.","start":6565.51,"end":6565.91}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":92,"start":6568.15,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=6569","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6568.15,"end":6568.95,"topics":[],"words":[{"text":"Thank","start":6568.15,"end":6568.39},{"text":"you,","start":6568.39,"end":6568.47},{"text":"Chair.","start":6568.47,"end":6568.95}]}]},{"sentences":[{"text":"Distinguished delegates and colleagues, my name is Leah Charleston, and I have the honor to speak on behalf of the McGill Youth Advisory Delegation.","start":6569.71,"end":6576.71,"topics":[],"words":[{"text":"Distinguished","start":6569.71,"end":6570.27},{"text":"delegates","start":6570.27,"end":6570.75},{"text":"and","start":6570.75,"end":6570.91},{"text":"colleagues,","start":6570.91,"end":6571.51},{"text":"my","start":6571.91,"end":6572.07},{"text":"name","start":6572.07,"end":6572.23},{"text":"is","start":6572.23,"end":6572.39},{"text":"Leah","start":6572.39,"end":6572.55},{"text":"Charleston,","start":6572.55,"end":6573.27},{"text":"and","start":6573.27,"end":6573.39},{"text":"I","start":6573.39,"end":6573.43},{"text":"have","start":6573.43,"end":6573.59},{"text":"the","start":6573.63,"end":6573.71},{"text":"honor","start":6573.71,"end":6573.91},{"text":"to","start":6573.91,"end":6573.99},{"text":"speak","start":6573.99,"end":6574.39},{"text":"on","start":6574.39,"end":6574.47},{"text":"behalf","start":6574.47,"end":6574.87},{"text":"of","start":6574.91,"end":6575.03},{"text":"the","start":6575.03,"end":6575.11},{"text":"McGill","start":6575.11,"end":6575.39},{"text":"Youth","start":6575.39,"end":6575.55},{"text":"Advisory","start":6575.55,"end":6575.95},{"text":"Delegation.","start":6575.95,"end":6576.71}]},{"text":"The voices of youth are often marginalized in these negotiations, yet we are the ones who will bear the long-term consequences of the decisions made by these people in this room.","start":6577.55,"end":6586.27,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"The","start":6676.35,"end":6676.47},{"text":"mandate","start":6676.51,"end":6676.83},{"text":"of","start":6676.83,"end":6676.91},{"text":"this","start":6676.91,"end":6677.11},{"text":"convention","start":6677.11,"end":6677.63},{"text":"is","start":6677.63,"end":6677.79},{"text":"not","start":6677.79,"end":6677.99},{"text":"to","start":6677.99,"end":6678.07},{"text":"replicate","start":6678.07,"end":6678.59},{"text":"existing","start":6678.59,"end":6679.03},{"text":"arrangements,","start":6679.03,"end":6679.71},{"text":"but","start":6679.95,"end":6680.11},{"text":"to","start":6680.11,"end":6680.19},{"text":"build","start":6680.19,"end":6680.43},{"text":"a","start":6680.43,"end":6680.47},{"text":"universal,","start":6680.47,"end":6681.15},{"text":"inclusive","start":6681.15,"end":6681.75},{"text":"framework","start":6681.75,"end":6682.19},{"text":"that","start":6682.19,"end":6682.35},{"text":"responds","start":6682.35,"end":6682.83},{"text":"to","start":6682.83,"end":6682.95},{"text":"today's","start":6682.95,"end":6683.27},{"text":"realities.","start":6683.27,"end":6683.95}]},{"text":"Finally, we encourage member states to ensure that Article 8 results in strong, comprehensive, and forward-looking commitments.","start":6684.55,"end":6691.11,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"Finally,","start":6684.55,"end":6685.03},{"text":"we","start":6685.27,"end":6685.47},{"text":"encourage","start":6685.47,"end":6685.83},{"text":"member","start":6685.83,"end":6686.15},{"text":"states","start":6686.15,"end":6686.55},{"text":"to","start":6686.55,"end":6686.67},{"text":"ensure","start":6686.67,"end":6686.95},{"text":"that","start":6686.95,"end":6687.11},{"text":"Article","start":6687.11,"end":6687.51},{"text":"8","start":6687.51,"end":6687.75},{"text":"results","start":6687.75,"end":6688.07},{"text":"in","start":6688.07,"end":6688.23},{"text":"strong,","start":6688.23,"end":6688.79},{"text":"comprehensive,","start":6688.95,"end":6689.83},{"text":"and","start":6689.83,"end":6689.99},{"text":"forward-looking","start":6689.99,"end":6690.47},{"text":"commitments.","start":6690.47,"end":6691.11}]},{"text":"Detering harmful tax practices would reaffirm our collective commitment to support equitable and sustainable development for present and future generations.","start":6691.83,"end":6699.91,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"Detering","start":6691.83,"end":6692.15},{"text":"harmful","start":6692.15,"end":6692.55},{"text":"tax","start":6692.55,"end":6692.79},{"text":"practices","start":6692.79,"end":6693.31},{"text":"would","start":6693.31,"end":6693.43},{"text":"reaffirm","start":6693.43,"end":6693.91},{"text":"our","start":6693.91,"end":6694.07},{"text":"collective","start":6694.07,"end":6694.47},{"text":"commitment","start":6694.47,"end":6695.23},{"text":"to","start":6695.23,"end":6695.31},{"text":"support","start":6695.31,"end":6695.75},{"text":"equitable","start":6695.75,"end":6696.31},{"text":"and","start":6696.55,"end":6696.71},{"text":"sustainable","start":6696.71,"end":6697.27},{"text":"development","start":6697.27,"end":6697.83},{"text":"for","start":6697.83,"end":6697.99},{"text":"present","start":6697.99,"end":6698.55},{"text":"and","start":6698.71,"end":6698.91},{"text":"future","start":6698.91,"end":6699.19},{"text":"generations.","start":6699.19,"end":6699.91}]},{"text":"Youth cannot settle for a convention that leaves the structural drivers of revenue loss unaddressed.","start":6700.71,"end":6705.99,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. They argued that revenue losses weaken states' ability to fund public services, development, climate action, and broader social objectives."}],"words":[{"text":"Youth","start":6700.71,"end":6701.03},{"text":"cannot","start":6701.03,"end":6701.39},{"text":"settle","start":6701.39,"end":6701.75},{"text":"for","start":6701.75,"end":6701.95},{"text":"a","start":6701.95,"end":6701.99},{"text":"convention","start":6701.99,"end":6702.47},{"text":"that","start":6702.47,"end":6702.63},{"text":"leaves","start":6702.63,"end":6702.87},{"text":"the","start":6702.87,"end":6702.95},{"text":"structural","start":6702.95,"end":6703.51},{"text":"drivers","start":6703.51,"end":6704.07},{"text":"of","start":6704.31,"end":6704.47},{"text":"revenue","start":6704.47,"end":6704.87},{"text":"loss","start":6704.87,"end":6705.19},{"text":"unaddressed.","start":6705.27,"end":6705.99}]},{"text":"We thank you.","start":6706.79,"end":6707.43,"topics":[],"words":[{"text":"We","start":6706.79,"end":6707.03},{"text":"thank","start":6707.03,"end":6707.27},{"text":"you.","start":6707.27,"end":6707.43}]}]}],"speaker":{"name":"Leah Charleston","affiliation":"MYAD","affiliation_full":"MYAD","group":null,"function":"Representative"}},{"statement_number":93,"start":6710.31,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=6711","paragraphs":[{"sentences":[{"text":"Thank you.","start":6710.31,"end":6710.87,"topics":[],"words":[{"text":"Thank","start":6710.31,"end":6710.71},{"text":"you.","start":6710.71,"end":6710.87}]},{"text":"We now go to stakeholder three, the independent expert on foreign debt and international fiscal obligations.","start":6711.95,"end":6718.39,"topics":[],"words":[{"text":"We","start":6711.95,"end":6711.99},{"text":"now","start":6711.99,"end":6712.23},{"text":"go","start":6712.23,"end":6712.39},{"text":"to","start":6712.39,"end":6712.51},{"text":"stakeholder","start":6712.55,"end":6713.43},{"text":"three,","start":6713.43,"end":6713.99},{"text":"the","start":6714.03,"end":6714.23},{"text":"independent","start":6714.71,"end":6715.23},{"text":"expert","start":6715.23,"end":6715.59},{"text":"on","start":6715.59,"end":6715.67},{"text":"foreign","start":6715.67,"end":6716.07},{"text":"debt","start":6716.07,"end":6716.39},{"text":"and","start":6716.47,"end":6716.67},{"text":"international","start":6716.67,"end":6717.35},{"text":"fiscal","start":6717.35,"end":6717.83},{"text":"obligations.","start":6717.83,"end":6718.39}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":94,"start":6720.55,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=6721","paragraphs":[{"sentences":[{"text":"I thank you for the floor.","start":6720.55,"end":6721.67,"topics":[],"words":[{"text":"I","start":6720.55,"end":6720.71},{"text":"thank","start":6720.71,"end":6720.91},{"text":"you","start":6720.91,"end":6720.99},{"text":"for","start":6720.99,"end":6721.11},{"text":"the","start":6721.11,"end":6721.23},{"text":"floor.","start":6721.23,"end":6721.67}]},{"text":"I would like to remind Member States, very gently of course, that the whole purpose of this treaty is the focus around sustainable development and human rights, but also around issues of fairness and equitability in line with sustainable development, an article that we just debated a day or so ago.","start":6723.11,"end":6742.15,"topics":[{"key":"developmental-impact","label":"Domestic Resource Mobilization and Development Impact","description":"Multiple speakers linked harmful tax practices to reduced domestic resource mobilization, especially in developing countries. 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They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."}],"words":[{"text":"If","start":7340.75,"end":7340.83},{"text":"the","start":7340.83,"end":7340.91},{"text":"request","start":7340.91,"end":7341.27},{"text":"is","start":7341.27,"end":7341.39},{"text":"declined,","start":7341.39,"end":7342.03},{"text":"the","start":7342.35,"end":7342.43},{"text":"requested","start":7342.43,"end":7342.83},{"text":"state","start":7342.83,"end":7342.99},{"text":"shall","start":7342.99,"end":7343.23},{"text":"inform","start":7343.23,"end":7343.71},{"text":"the","start":7343.71,"end":7343.79},{"text":"requesting","start":7343.79,"end":7344.31},{"text":"state","start":7344.31,"end":7344.67},{"text":"of","start":7344.67,"end":7344.75},{"text":"that","start":7344.75,"end":7344.91},{"text":"decision","start":7344.91,"end":7345.43},{"text":"and","start":7345.43,"end":7345.59},{"text":"the","start":7345.59,"end":7345.67},{"text":"reason","start":7345.67,"end":7345.87},{"text":"for","start":7345.87,"end":7346.03},{"text":"it","start":7346.03,"end":7346.19},{"text":"as","start":7346.19,"end":7346.31},{"text":"soon","start":7346.31,"end":7346.51},{"text":"as","start":7346.51,"end":7346.67},{"text":"possible","start":7346.67,"end":7347.23},{"text":"to","start":7347.71,"end":7347.83},{"text":"allow","start":7347.83,"end":7348.11},{"text":"the","start":7348.11,"end":7348.19},{"text":"requesting","start":7348.19,"end":7348.63},{"text":"state","start":7348.63,"end":7348.87},{"text":"to","start":7348.87,"end":7348.95},{"text":"take","start":7348.95,"end":7349.23},{"text":"further","start":7349.23,"end":7349.51},{"text":"action","start":7349.51,"end":7349.87},{"text":"if","start":7349.91,"end":7349.99},{"text":"necessary.","start":7350.03,"end":7350.51}]},{"text":"With that, I wish to open the floor for comments by members and stakeholders.","start":7351.79,"end":7362.71,"topics":[],"words":[{"text":"With","start":7351.79,"end":7352.07},{"text":"that,","start":7352.07,"end":7352.27},{"text":"I","start":7352.27,"end":7352.43},{"text":"wish","start":7352.43,"end":7352.91},{"text":"to","start":7352.91,"end":7353.15},{"text":"open","start":7353.55,"end":7353.87},{"text":"the","start":7353.87,"end":7354.03},{"text":"floor","start":7354.03,"end":7354.51},{"text":"for","start":7354.51,"end":7354.91},{"text":"comments","start":7356.63,"end":7357.11},{"text":"by","start":7357.11,"end":7357.35},{"text":"members","start":7357.35,"end":7357.99},{"text":"and","start":7358.07,"end":7358.39},{"text":"stakeholders.","start":7361.83,"end":7362.71}]},{"text":"Okay, I have India, please.","start":7362.79,"end":7365.59,"topics":[],"words":[{"text":"Okay,","start":7362.79,"end":7363.07},{"text":"I","start":7363.35,"end":7363.51},{"text":"have","start":7364.07,"end":7364.47},{"text":"India,","start":7364.71,"end":7365.11},{"text":"please.","start":7365.11,"end":7365.59}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":98,"start":7370.15,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=7371","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":7370.15,"end":7370.87,"topics":[],"words":[{"text":"Thank","start":7370.15,"end":7370.39},{"text":"you,","start":7370.39,"end":7370.47},{"text":"Chair.","start":7370.47,"end":7370.87}]},{"text":"We appreciate the efforts made by the co-lead and the secretariat regarding the drafting of this article.","start":7375.55,"end":7383.91,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"We","start":7375.55,"end":7375.75},{"text":"appreciate","start":7375.75,"end":7376.55},{"text":"the","start":7376.55,"end":7376.67},{"text":"efforts","start":7376.87,"end":7377.43},{"text":"made","start":7377.67,"end":7377.91},{"text":"by","start":7377.91,"end":7378.07},{"text":"the","start":7378.07,"end":7378.19},{"text":"co-lead","start":7378.19,"end":7378.71},{"text":"and","start":7378.79,"end":7379.03},{"text":"the","start":7379.07,"end":7379.15},{"text":"secretariat","start":7379.15,"end":7379.91},{"text":"regarding","start":7380.95,"end":7381.51},{"text":"the","start":7381.51,"end":7381.59},{"text":"drafting","start":7381.59,"end":7382.15},{"text":"of","start":7382.15,"end":7382.31},{"text":"this","start":7382.31,"end":7382.71},{"text":"article.","start":7383.35,"end":7383.91}]},{"text":"and it is definitely concise, however, we have a few concerns which I would like to highlight here.","start":7385.03,"end":7393.67,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. 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Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"So","start":7395.19,"end":7395.39},{"text":"the","start":7395.39,"end":7395.47},{"text":"paragraph","start":7395.47,"end":7396.11},{"text":"first","start":7396.11,"end":7396.63},{"text":"reads,","start":7396.63,"end":7397.03},{"text":"state","start":7397.03,"end":7397.51},{"text":"parties","start":7397.51,"end":7398.07},{"text":"shall","start":7398.07,"end":7398.39},{"text":"afford","start":7398.39,"end":7398.87},{"text":"one","start":7398.87,"end":7399.19},{"text":"another","start":7399.19,"end":7399.59},{"text":"the","start":7399.59,"end":7399.75},{"text":"widest","start":7399.75,"end":7400.39},{"text":"measure.","start":7400.39,"end":7400.87}]},{"text":"So we would like to seek clarification on the use of this expression, widest measure of mutual administrative assistance.","start":7402.39,"end":7410.07,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."},{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."}],"words":[{"text":"So","start":7402.39,"end":7402.79},{"text":"we","start":7403.03,"end":7403.15},{"text":"would","start":7403.15,"end":7403.27},{"text":"like","start":7403.27,"end":7403.51},{"text":"to","start":7403.51,"end":7403.63},{"text":"seek","start":7403.63,"end":7404.27},{"text":"clarification","start":7404.27,"end":7405.19},{"text":"on","start":7405.19,"end":7405.35},{"text":"the","start":7405.35,"end":7405.43},{"text":"use","start":7405.43,"end":7405.75},{"text":"of","start":7405.75,"end":7405.91},{"text":"this","start":7405.91,"end":7406.11},{"text":"expression,","start":7406.11,"end":7406.79},{"text":"widest","start":7406.79,"end":7407.51},{"text":"measure","start":7407.51,"end":7408.03},{"text":"of","start":7408.03,"end":7408.31},{"text":"mutual","start":7408.39,"end":7408.83},{"text":"administrative","start":7408.87,"end":7409.43},{"text":"assistance.","start":7409.43,"end":7410.07}]},{"text":"We feel that this phrase appears to impose an open-ended and potentially unconditional obligation, which may not be adequately reflecting the domestic legal frameworks and administrative capacities of the state parties.","start":7412.39,"end":7427.11,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."},{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."}],"words":[{"text":"We","start":7412.39,"end":7412.47},{"text":"feel","start":7412.47,"end":7412.71},{"text":"that","start":7412.71,"end":7413.11},{"text":"this","start":7413.19,"end":7413.67},{"text":"phrase","start":7413.67,"end":7414.15},{"text":"appears","start":7414.15,"end":7414.55},{"text":"to","start":7414.55,"end":7414.71},{"text":"impose","start":7414.71,"end":7415.43},{"text":"an","start":7415.47,"end":7415.75},{"text":"open-ended","start":7415.75,"end":7416.55},{"text":"and","start":7416.55,"end":7416.79},{"text":"potentially","start":7416.79,"end":7417.43},{"text":"unconditional","start":7417.43,"end":7418.23},{"text":"obligation,","start":7418.23,"end":7419.11},{"text":"which","start":7419.63,"end":7419.91},{"text":"may","start":7419.91,"end":7420.03},{"text":"not","start":7420.03,"end":7420.39},{"text":"be","start":7420.39,"end":7420.71},{"text":"adequately","start":7420.87,"end":7421.47},{"text":"reflecting","start":7421.47,"end":7422.07},{"text":"the","start":7422.07,"end":7422.15},{"text":"domestic","start":7422.15,"end":7422.63},{"text":"legal","start":7422.63,"end":7423.03},{"text":"frameworks","start":7423.03,"end":7423.75},{"text":"and","start":7424.31,"end":7424.55},{"text":"administrative","start":7424.55,"end":7425.19},{"text":"capacities","start":7425.19,"end":7425.91},{"text":"of","start":7425.91,"end":7426.07},{"text":"the","start":7426.07,"end":7426.19},{"text":"state","start":7426.19,"end":7426.47},{"text":"parties.","start":7426.47,"end":7427.11}]},{"text":"We suggest that if the formulation could be moderated to provide an appropriate balance and certainty, maybe by stating that state parties shall afford one another mutual administrative assistance in tax matters without qualifying it by the phrase widest measure.","start":7428.99,"end":7449.91,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"Also,","start":7568.79,"end":7569.07},{"text":"when","start":7569.07,"end":7569.27},{"text":"we","start":7569.27,"end":7569.39},{"text":"are","start":7569.39,"end":7569.55},{"text":"going","start":7569.55,"end":7569.83},{"text":"for","start":7569.83,"end":7570.19},{"text":"a","start":7570.19,"end":7570.23},{"text":"separate","start":7570.23,"end":7570.71},{"text":"article","start":7570.71,"end":7571.43},{"text":"on","start":7571.59,"end":7571.75},{"text":"the","start":7571.75,"end":7571.87},{"text":"exchange","start":7571.87,"end":7572.27},{"text":"of","start":7572.27,"end":7572.39},{"text":"information","start":7572.39,"end":7573.03},{"text":"per","start":7573.03,"end":7573.27},{"text":"se,","start":7573.27,"end":7573.47},{"text":"there","start":7575.03,"end":7575.23},{"text":"is","start":7575.23,"end":7575.35},{"text":"no","start":7575.35,"end":7575.51},{"text":"requirement","start":7575.51,"end":7576.15},{"text":"of","start":7576.15,"end":7576.39},{"text":"mentioning","start":7576.39,"end":7576.91},{"text":"the","start":7576.91,"end":7577.03},{"text":"same","start":7577.03,"end":7577.27},{"text":"here,","start":7577.27,"end":7577.67},{"text":"and","start":7578.63,"end":7578.95},{"text":"a","start":7578.95,"end":7579.03},{"text":"more","start":7579.03,"end":7579.35},{"text":"general","start":7579.35,"end":7579.75},{"text":"formulation","start":7579.75,"end":7580.39},{"text":"would","start":7580.39,"end":7580.55},{"text":"preserve","start":7580.55,"end":7581.19},{"text":"flexibility","start":7581.55,"end":7582.31},{"text":"and","start":7582.31,"end":7582.51},{"text":"adaptability","start":7582.51,"end":7583.63},{"text":"to","start":7584.19,"end":7584.51},{"text":"the","start":7584.59,"end":7584.83},{"text":"outcomes","start":7585.07,"end":7585.59},{"text":"which","start":7585.59,"end":7585.79},{"text":"may","start":7585.79,"end":7586.03},{"text":"have","start":7586.03,"end":7586.51},{"text":"under","start":7586.59,"end":7586.87},{"text":"the","start":7586.87,"end":7586.99},{"text":"protocol","start":7586.99,"end":7587.55},{"text":"and","start":7587.55,"end":7587.79},{"text":"it","start":7587.79,"end":7587.87},{"text":"doesn't","start":7587.87,"end":7588.23},{"text":"become","start":7588.23,"end":7588.51},{"text":"a","start":7588.51,"end":7588.59},{"text":"reference","start":7588.59,"end":7589.23},{"text":"point","start":7589.23,"end":7589.63},{"text":"only","start":7589.63,"end":7589.95},{"text":"limited","start":7589.95,"end":7590.31},{"text":"to","start":7590.31,"end":7590.43},{"text":"these.","start":7590.43,"end":7590.83}]},{"text":"Another observation which we would like to make is on paragraph three.","start":7595.75,"end":7599.55,"topics":[],"words":[{"text":"Another","start":7595.75,"end":7596.11},{"text":"observation","start":7596.11,"end":7596.63},{"text":"which","start":7596.63,"end":7596.83},{"text":"we","start":7596.83,"end":7596.99},{"text":"would","start":7596.99,"end":7597.15},{"text":"like","start":7597.15,"end":7597.39},{"text":"to","start":7597.39,"end":7597.51},{"text":"make","start":7597.51,"end":7597.79},{"text":"is","start":7597.79,"end":7598.03},{"text":"on","start":7598.03,"end":7598.35},{"text":"paragraph","start":7598.35,"end":7599.07},{"text":"three.","start":7599.15,"end":7599.55}]},{"text":"We agree with the intent of paragraph three, particularly the emphasis on the timely action and transparency where assistance is declined.","start":7601.63,"end":7609.95,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. 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Views differed on how much the convention itself should say about transparency, monitoring, and emerging risks."}],"words":[{"text":"We","start":7601.63,"end":7601.95},{"text":"agree","start":7601.95,"end":7602.23},{"text":"with","start":7602.23,"end":7602.35},{"text":"the","start":7602.35,"end":7602.43},{"text":"intent","start":7602.43,"end":7602.83},{"text":"of","start":7602.83,"end":7602.95},{"text":"paragraph","start":7602.95,"end":7603.47},{"text":"three,","start":7603.47,"end":7603.71},{"text":"particularly","start":7603.71,"end":7604.67},{"text":"the","start":7604.83,"end":7604.95},{"text":"emphasis","start":7604.99,"end":7605.63},{"text":"on","start":7605.63,"end":7605.87},{"text":"the","start":7605.87,"end":7605.99},{"text":"timely","start":7605.99,"end":7606.51},{"text":"action","start":7606.51,"end":7606.99},{"text":"and","start":7606.99,"end":7607.27},{"text":"transparency","start":7607.27,"end":7608.15},{"text":"where","start":7608.15,"end":7608.51},{"text":"assistance","start":7608.51,"end":7609.15},{"text":"is","start":7609.15,"end":7609.31},{"text":"declined.","start":7609.31,"end":7609.95}]},{"text":"However, we feel that paragraph three appears to address an operational aspect in isolation and it may disrupt the logical structure of the article by directly moving to one procedural step without a comprehensive operational framework in place.","start":7611.51,"end":7627.99,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention Versus Protocol Detail","description":"Many interventions argued that the convention should contain only high-level commitments, while technical rules and operational measures should be developed later in protocols or other instruments. 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We have Saint Kitts and Nevis, please.","start":7670.55,"end":7674.31,"topics":[],"words":[{"text":"Thank","start":7670.55,"end":7670.87},{"text":"you,","start":7670.87,"end":7670.95},{"text":"India.","start":7670.95,"end":7671.59},{"text":"We","start":7672.31,"end":7672.55},{"text":"have","start":7672.55,"end":7672.71},{"text":"Saint","start":7672.71,"end":7673.07},{"text":"Kitts","start":7673.07,"end":7673.35},{"text":"and","start":7673.43,"end":7673.55},{"text":"Nevis,","start":7673.55,"end":7673.91},{"text":"please.","start":7673.91,"end":7674.31}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":100,"start":7680.39,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=7681","paragraphs":[{"sentences":[{"text":"Thank you, colleague, for giving me the opportunity to speak on the floor.","start":7680.39,"end":7684.23,"topics":[],"words":[{"text":"Thank","start":7680.39,"end":7680.63},{"text":"you,","start":7680.63,"end":7680.71},{"text":"colleague,","start":7680.71,"end":7681.15},{"text":"for","start":7681.19,"end":7681.31},{"text":"giving","start":7681.31,"end":7681.51},{"text":"me","start":7681.51,"end":7681.71},{"text":"the","start":7681.71,"end":7681.79},{"text":"opportunity","start":7681.79,"end":7682.55},{"text":"to","start":7683.19,"end":7683.31},{"text":"speak","start":7683.31,"end":7683.67},{"text":"on","start":7683.67,"end":7683.79},{"text":"the","start":7683.79,"end":7683.87},{"text":"floor.","start":7683.87,"end":7684.23}]},{"text":"As this is my first intervention, I would like to thank you, Mr. colleague, and the Secretariat for the work done thus far in providing us with this draft text.","start":7685.27,"end":7693.67,"topics":[],"words":[{"text":"As","start":7685.27,"end":7685.39},{"text":"this","start":7685.39,"end":7685.51},{"text":"is","start":7685.51,"end":7685.59},{"text":"my","start":7685.59,"end":7685.75},{"text":"first","start":7685.75,"end":7686.03},{"text":"intervention,","start":7686.03,"end":7686.79},{"text":"I","start":7686.87,"end":7686.91},{"text":"would","start":7686.91,"end":7687.03},{"text":"like","start":7687.03,"end":7687.19},{"text":"to","start":7687.19,"end":7687.31},{"text":"thank","start":7687.31,"end":7687.63},{"text":"you,","start":7687.63,"end":7687.75},{"text":"Mr.","start":7687.75,"end":7688.07},{"text":"colleague,","start":7688.07,"end":7688.51},{"text":"and","start":7688.63,"end":7688.87},{"text":"the","start":7688.87,"end":7688.95},{"text":"Secretariat","start":7688.95,"end":7689.67},{"text":"for","start":7689.67,"end":7689.83},{"text":"the","start":7689.83,"end":7689.95},{"text":"work","start":7689.95,"end":7690.15},{"text":"done","start":7690.15,"end":7690.47},{"text":"thus","start":7690.47,"end":7690.71},{"text":"far","start":7690.71,"end":7691.19},{"text":"in","start":7691.59,"end":7691.67},{"text":"providing","start":7691.67,"end":7692.11},{"text":"us","start":7692.15,"end":7692.35},{"text":"with","start":7692.35,"end":7692.51},{"text":"this","start":7692.51,"end":7692.71},{"text":"draft","start":7692.71,"end":7693.07},{"text":"text.","start":7693.07,"end":7693.67}]},{"text":"Saint Kitts and Nevis strongly supports the inclusion of Article 9 on mutual administrative assistance.","start":7695.03,"end":7700.55,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. 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Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."}],"words":[{"text":"We","start":7722.91,"end":7722.99},{"text":"note","start":7722.99,"end":7723.23},{"text":"that","start":7723.23,"end":7723.39},{"text":"the","start":7723.39,"end":7723.51},{"text":"wording","start":7723.51,"end":7723.87},{"text":"of","start":7723.87,"end":7723.95},{"text":"article","start":7723.95,"end":7724.35},{"text":"nine","start":7724.35,"end":7724.63},{"text":"reflects","start":7724.63,"end":7725.15},{"text":"language","start":7725.15,"end":7725.71},{"text":"used","start":7725.71,"end":7726.19},{"text":"in","start":7726.19,"end":7726.43},{"text":"other","start":7726.43,"end":7726.75},{"text":"international","start":7726.75,"end":7727.43},{"text":"instruments","start":7727.43,"end":7728.03},{"text":"in","start":7728.03,"end":7728.19},{"text":"which","start":7728.19,"end":7728.35},{"text":"Saint","start":7728.35,"end":7728.63},{"text":"Kitts","start":7728.63,"end":7728.79},{"text":"and","start":7728.79,"end":7728.91},{"text":"Nevis","start":7728.91,"end":7729.23},{"text":"already","start":7729.23,"end":7729.55},{"text":"participates.","start":7729.55,"end":7730.59}]},{"text":"In that context, and to avoid unnecessary duplication or inconsistency across instruments, we reiterate the call made by other delegations for the early development and consideration of article fifteen, and we look forward to engaging with that text once available.","start":7731.07,"end":7747.55,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. 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They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."}],"words":[{"text":"That","start":7748.83,"end":7749.15},{"text":"said,","start":7749.15,"end":7749.47},{"text":"St.","start":7750.19,"end":7750.39},{"text":"Kitts","start":7750.39,"end":7750.59},{"text":"and","start":7750.59,"end":7750.75},{"text":"Nevis","start":7750.75,"end":7751.03},{"text":"believes","start":7751.03,"end":7751.75},{"text":"Article","start":7751.91,"end":7752.35},{"text":"9","start":7752.35,"end":7752.63},{"text":"would","start":7752.63,"end":7752.79},{"text":"benefit","start":7752.79,"end":7753.35},{"text":"from","start":7753.35,"end":7753.59},{"text":"targeted","start":7753.59,"end":7754.11},{"text":"refinement","start":7754.11,"end":7754.87},{"text":"to","start":7755.27,"end":7755.39},{"text":"ensure","start":7755.39,"end":7755.75},{"text":"legal","start":7755.75,"end":7756.15},{"text":"certainty","start":7756.15,"end":7756.95},{"text":"as","start":7757.19,"end":7757.39},{"text":"to","start":7757.39,"end":7757.55},{"text":"the","start":7757.55,"end":7757.63},{"text":"scope","start":7757.63,"end":7758.07},{"text":"and","start":7758.07,"end":7758.27},{"text":"nature","start":7758.27,"end":7758.59},{"text":"of","start":7758.59,"end":7758.67},{"text":"the","start":7758.67,"end":7758.75},{"text":"obligation","start":7758.75,"end":7759.35},{"text":"being","start":7759.35,"end":7759.63},{"text":"undertaken.","start":7759.63,"end":7760.39}]},{"text":"We share some of the sentiments presented by India in regard to paragraph one.","start":7761.59,"end":7767.35,"topics":[],"words":[{"text":"We","start":7761.59,"end":7761.79},{"text":"share","start":7761.79,"end":7762.15},{"text":"some","start":7762.15,"end":7762.31},{"text":"of","start":7762.31,"end":7762.39},{"text":"the","start":7762.39,"end":7762.51},{"text":"sentiments","start":7762.51,"end":7763.11},{"text":"presented","start":7763.11,"end":7763.59},{"text":"by","start":7763.59,"end":7763.75},{"text":"India","start":7763.75,"end":7764.15},{"text":"in","start":7764.23,"end":7765.11},{"text":"regard","start":7765.11,"end":7765.67},{"text":"to","start":7766.23,"end":7766.39},{"text":"paragraph","start":7766.39,"end":7766.95},{"text":"one.","start":7766.95,"end":7767.35}]},{"text":"As drafted, the formulation shall afford the widest measure read together with the enumerated list of measures may be interpreted as creating immediate and unconditional commitments across all forms of assistance.","start":7768.47,"end":7784.11,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. 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Kitts and Nevis","group":null,"function":"Representative"}},{"statement_number":101,"start":7854.91,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=7855","paragraphs":[{"sentences":[{"text":"Thank you.","start":7854.91,"end":7855.47,"topics":[],"words":[{"text":"Thank","start":7854.91,"end":7855.15},{"text":"you.","start":7855.15,"end":7855.47}]},{"text":"Zambia, please.","start":7856.51,"end":7857.31,"topics":[],"words":[{"text":"Zambia,","start":7856.51,"end":7856.91},{"text":"please.","start":7856.91,"end":7857.31}]}]}],"speaker":{"name":"Mr. Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":102,"start":7861.79,"pageUrl":"/es/asset/k1y/k1yk9g753w?lang=en&t=7862","paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":7861.79,"end":7862.75,"topics":[],"words":[{"text":"Thank","start":7861.79,"end":7862.11},{"text":"you,","start":7862.11,"end":7862.19},{"text":"Khalid.","start":7862.19,"end":7862.75}]},{"text":"I speak on behalf of the Africa group.","start":7863.87,"end":7866.75,"topics":[],"words":[{"text":"I","start":7863.87,"end":7864.03},{"text":"speak","start":7864.03,"end":7864.59},{"text":"on","start":7865.27,"end":7865.39},{"text":"behalf","start":7865.39,"end":7865.79},{"text":"of","start":7865.79,"end":7865.87},{"text":"the","start":7865.87,"end":7866.07},{"text":"Africa","start":7866.07,"end":7866.43},{"text":"group.","start":7866.43,"end":7866.75}]},{"text":"So fellow delegates, for us as the Africa group, this article is a very key article, mutual assistance, mutual administrative assistance, as it enhances cooperation among member states and regions.","start":7868.59,"end":7884.03,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of 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therefore, we appreciate the text that has been proposed by colleague and the secretariat.","start":7900.19,"end":7907.95,"topics":[],"words":[{"text":"And","start":7900.19,"end":7900.39},{"text":"therefore,","start":7900.39,"end":7900.83},{"text":"we","start":7900.83,"end":7900.99},{"text":"appreciate","start":7900.99,"end":7901.87},{"text":"the","start":7901.87,"end":7901.99},{"text":"text","start":7901.99,"end":7902.35},{"text":"that","start":7902.35,"end":7902.51},{"text":"has","start":7902.51,"end":7902.67},{"text":"been","start":7902.67,"end":7903.39},{"text":"proposed","start":7903.79,"end":7904.43},{"text":"by","start":7904.67,"end":7904.99},{"text":"colleague","start":7906.03,"end":7906.43},{"text":"and","start":7906.75,"end":7906.99},{"text":"the","start":7906.99,"end":7907.07},{"text":"secretariat.","start":7907.07,"end":7907.95}]},{"text":"That notwithstanding, we have a few 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the Africa Group, we totally agree with India in terms of deleting paragraph 3, based also on what India submitted as regards the current weakness that we see with paragraph 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Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"Given","start":8185.83,"end":8185.99},{"text":"the","start":8185.99,"end":8186.07},{"text":"need","start":8186.07,"end":8186.35},{"text":"for","start":8186.35,"end":8186.51},{"text":"progress","start":8186.51,"end":8186.95},{"text":"in","start":8186.95,"end":8187.07},{"text":"building","start":8187.07,"end":8187.35},{"text":"capacity,","start":8187.35,"end":8188.19},{"text":"considerations","start":8188.27,"end":8189.07},{"text":"in","start":8189.07,"end":8189.19},{"text":"this","start":8189.19,"end":8189.39},{"text":"regard","start":8189.39,"end":8189.87},{"text":"should,","start":8189.87,"end":8190.27},{"text":"in","start":8190.35,"end":8190.51},{"text":"our","start":8190.51,"end":8190.67},{"text":"view,","start":8190.79,"end":8191.07},{"text":"remain","start":8191.07,"end":8191.63},{"text":"an","start":8191.67,"end":8191.87},{"text":"integral","start":8191.87,"end":8192.43},{"text":"part","start":8192.43,"end":8192.91},{"text":"of","start":8192.91,"end":8193.03},{"text":"the","start":8193.03,"end":8193.15},{"text":"process","start":8193.15,"end":8193.79},{"text":"so","start":8194.11,"end":8194.35},{"text":"that","start":8194.35,"end":8194.51},{"text":"the","start":8194.51,"end":8194.63},{"text":"commitment","start":8194.63,"end":8195.27},{"text":"at","start":8195.43,"end":8195.55},{"text":"hand","start":8195.55,"end":8196.03},{"text":"can","start":8196.59,"end":8196.71},{"text":"be","start":8196.75,"end":8196.87},{"text":"accepted","start":8196.87,"end":8197.63},{"text":"and","start":8197.79,"end":8198.03},{"text":"effectively","start":8198.03,"end":8198.91},{"text":"applied","start":8198.91,"end":8199.55},{"text":"by","start":8199.55,"end":8199.67},{"text":"all","start":8199.67,"end":8199.87},{"text":"State","start":8199.87,"end":8200.19},{"text":"Parties.","start":8200.19,"end":8200.91}]},{"text":"We encourage the room to refrain from throwing the baby out with the bathwater, thereby jeopardizing the progress that has been achieved in the field of administrative assistance over the years.","start":8201.71,"end":8213.23,"topics":[{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"We","start":8201.71,"end":8202.11},{"text":"encourage","start":8202.15,"end":8202.91},{"text":"the","start":8202.91,"end":8203.03},{"text":"room","start":8203.03,"end":8203.35},{"text":"to","start":8203.47,"end":8203.59},{"text":"refrain","start":8203.59,"end":8204.11},{"text":"from","start":8204.11,"end":8204.35},{"text":"throwing","start":8204.35,"end":8204.83},{"text":"the","start":8204.83,"end":8204.91},{"text":"baby","start":8204.91,"end":8205.31},{"text":"out","start":8205.31,"end":8205.55},{"text":"with","start":8205.55,"end":8205.71},{"text":"the","start":8205.71,"end":8205.79},{"text":"bathwater,","start":8205.79,"end":8206.67},{"text":"thereby","start":8207.23,"end":8207.79},{"text":"jeopardizing","start":8207.87,"end":8208.55},{"text":"the","start":8208.55,"end":8208.67},{"text":"progress","start":8208.67,"end":8209.15},{"text":"that","start":8209.15,"end":8209.31},{"text":"has","start":8209.31,"end":8209.55},{"text":"been","start":8209.55,"end":8209.71},{"text":"achieved","start":8209.71,"end":8210.23},{"text":"in","start":8210.23,"end":8210.31},{"text":"the","start":8210.31,"end":8210.39},{"text":"field","start":8210.43,"end":8210.75},{"text":"of","start":8210.75,"end":8210.91},{"text":"administrative","start":8210.91,"end":8211.55},{"text":"assistance","start":8211.55,"end":8212.23},{"text":"over","start":8212.35,"end":8212.55},{"text":"the","start":8212.55,"end":8212.63},{"text":"years.","start":8212.63,"end":8213.23}]},{"text":"With a view to existing multilateral agreements on mutual administrative assistance, it is noted that those regularly allow for restrictions by the contracting states in the form of reservations.","start":8215.31,"end":8228.55,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."},{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. Delegations repeatedly argued that new commitments should complement current frameworks, avoid duplication, and address genuine gaps."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"With","start":8215.31,"end":8215.39},{"text":"a","start":8215.39,"end":8215.43},{"text":"view","start":8215.43,"end":8216.31},{"text":"to","start":8216.31,"end":8216.39},{"text":"existing","start":8216.55,"end":8217.51},{"text":"multilateral","start":8217.59,"end":8218.31},{"text":"agreements","start":8218.31,"end":8219.11},{"text":"on","start":8219.23,"end":8219.43},{"text":"mutual","start":8219.67,"end":8220.03},{"text":"administrative","start":8220.03,"end":8220.63},{"text":"assistance,","start":8220.63,"end":8221.15},{"text":"it","start":8221.15,"end":8221.27},{"text":"is","start":8221.27,"end":8221.43},{"text":"noted","start":8221.43,"end":8221.79},{"text":"that","start":8221.79,"end":8222.07},{"text":"those","start":8222.15,"end":8222.55},{"text":"regularly","start":8222.63,"end":8223.27},{"text":"allow","start":8223.27,"end":8223.75},{"text":"for","start":8223.75,"end":8223.99},{"text":"restrictions","start":8223.99,"end":8224.87},{"text":"by","start":8224.95,"end":8225.11},{"text":"the","start":8225.11,"end":8225.19},{"text":"contracting","start":8225.19,"end":8225.75},{"text":"states","start":8225.75,"end":8226.31},{"text":"in","start":8226.95,"end":8227.07},{"text":"the","start":8227.07,"end":8227.19},{"text":"form","start":8227.19,"end":8227.47},{"text":"of","start":8227.47,"end":8227.55},{"text":"reservations.","start":8227.55,"end":8228.55}]},{"text":"We strongly recommend that such possibilities also be provided for here or that it be clarified that the commitment according to paragraph 1 only applies taking into account the restrictions provided for in the respective legal bases.","start":8229.35,"end":8245.67,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"We","start":8229.35,"end":8229.47},{"text":"strongly","start":8229.47,"end":8229.91},{"text":"recommend","start":8229.91,"end":8230.47},{"text":"that","start":8230.47,"end":8230.63},{"text":"such","start":8230.63,"end":8231.03},{"text":"possibilities","start":8231.03,"end":8231.99},{"text":"also","start":8231.99,"end":8232.27},{"text":"be","start":8232.27,"end":8232.39},{"text":"provided","start":8232.39,"end":8232.99},{"text":"for","start":8232.99,"end":8233.19},{"text":"here","start":8233.19,"end":8233.67},{"text":"or","start":8234.31,"end":8234.43},{"text":"that","start":8234.43,"end":8234.63},{"text":"it","start":8234.63,"end":8234.95},{"text":"be","start":8235.35,"end":8235.51},{"text":"clarified","start":8235.51,"end":8236.55},{"text":"that","start":8236.63,"end":8236.83},{"text":"the","start":8236.83,"end":8236.91},{"text":"commitment","start":8236.91,"end":8237.51},{"text":"according","start":8237.51,"end":8238.07},{"text":"to","start":8238.07,"end":8238.19},{"text":"paragraph","start":8238.23,"end":8238.79},{"text":"1","start":8238.79,"end":8239.03},{"text":"only","start":8239.79,"end":8240.07},{"text":"applies","start":8240.07,"end":8240.71},{"text":"taking","start":8240.71,"end":8241.15},{"text":"into","start":8241.15,"end":8241.43},{"text":"account","start":8241.43,"end":8241.87},{"text":"the","start":8241.87,"end":8241.95},{"text":"restrictions","start":8241.95,"end":8242.63},{"text":"provided","start":8242.63,"end":8243.23},{"text":"for","start":8243.23,"end":8243.51},{"text":"in","start":8243.51,"end":8243.67},{"text":"the","start":8243.67,"end":8243.79},{"text":"respective","start":8243.79,"end":8244.47},{"text":"legal","start":8244.47,"end":8244.79},{"text":"bases.","start":8244.79,"end":8245.67}]},{"text":"In this context, we do not consider the term \"shall\" to be appropriate if it refers without limitation to the measures listed in the first paragraph.","start":8246.95,"end":8258.71,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"In","start":8246.95,"end":8247.07},{"text":"this","start":8247.07,"end":8247.27},{"text":"context,","start":8247.27,"end":8247.91},{"text":"we","start":8248.79,"end":8248.99},{"text":"do","start":8248.99,"end":8249.19},{"text":"not","start":8249.19,"end":8249.67},{"text":"consider","start":8249.75,"end":8250.27},{"text":"the","start":8250.39,"end":8250.59},{"text":"term","start":8250.63,"end":8251.11},{"text":"\"shall\"","start":8251.35,"end":8251.99},{"text":"to","start":8252.15,"end":8252.23},{"text":"be","start":8252.23,"end":8252.63},{"text":"appropriate","start":8252.63,"end":8253.59},{"text":"if","start":8254.15,"end":8254.31},{"text":"it","start":8254.31,"end":8254.47},{"text":"refers","start":8254.47,"end":8254.95},{"text":"without","start":8254.95,"end":8255.23},{"text":"limitation","start":8255.23,"end":8256.15},{"text":"to","start":8256.15,"end":8256.23},{"text":"the","start":8256.23,"end":8256.39},{"text":"measures","start":8256.39,"end":8256.95},{"text":"listed","start":8256.95,"end":8257.59},{"text":"in","start":8257.59,"end":8257.75},{"text":"the","start":8257.75,"end":8257.83},{"text":"first","start":8257.83,"end":8258.11},{"text":"paragraph.","start":8258.15,"end":8258.71}]},{"text":"Specifically, we cannot support a commitment to provide assistance in tax collection to all contracting parties without the possibility of imposing necessary restrictions.","start":8259.75,"end":8269.35,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"Specifically,","start":8259.75,"end":8260.63},{"text":"we","start":8260.63,"end":8260.71},{"text":"cannot","start":8260.71,"end":8261.11},{"text":"support","start":8261.11,"end":8261.55},{"text":"a","start":8261.55,"end":8261.59},{"text":"commitment","start":8261.59,"end":8262.19},{"text":"to","start":8262.19,"end":8262.27},{"text":"provide","start":8262.27,"end":8262.79},{"text":"assistance","start":8262.79,"end":8263.31},{"text":"in","start":8263.31,"end":8263.43},{"text":"tax","start":8263.43,"end":8263.75},{"text":"collection","start":8263.75,"end":8264.23},{"text":"to","start":8264.23,"end":8264.43},{"text":"all","start":8264.43,"end":8264.63},{"text":"contracting","start":8264.63,"end":8265.35},{"text":"parties","start":8265.35,"end":8265.91},{"text":"without","start":8265.91,"end":8266.23},{"text":"the","start":8266.23,"end":8266.39},{"text":"possibility","start":8266.39,"end":8267.15},{"text":"of","start":8267.15,"end":8267.27},{"text":"imposing","start":8267.27,"end":8267.91},{"text":"necessary","start":8267.91,"end":8268.47},{"text":"restrictions.","start":8268.47,"end":8269.35}]},{"text":"We encourage the room to base the considerations of this article on factual realities.","start":8270.35,"end":8275.87,"topics":[],"words":[{"text":"We","start":8270.35,"end":8270.51},{"text":"encourage","start":8270.51,"end":8270.99},{"text":"the","start":8270.99,"end":8271.07},{"text":"room","start":8271.07,"end":8271.55},{"text":"to","start":8271.87,"end":8271.99},{"text":"base","start":8272.03,"end":8272.43},{"text":"the","start":8272.43,"end":8272.55},{"text":"considerations","start":8272.55,"end":8273.43},{"text":"of","start":8273.43,"end":8273.55},{"text":"this","start":8273.55,"end":8273.79},{"text":"article","start":8273.79,"end":8274.35},{"text":"on","start":8274.35,"end":8274.51},{"text":"factual","start":8274.51,"end":8275.07},{"text":"realities.","start":8275.07,"end":8275.87}]},{"text":"It should be noted that assistance in tax collection, while provided for under the MAC, is frequently excluded by jurisdictions through reservations.","start":8276.11,"end":8286.91,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."},{"key":"mutual-admin-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"When discussion moved to Article 9, delegations focused on strengthening cooperation through administrative assistance in tax matters, including collection, examinations, and other forms of support. Speakers broadly supported the topic while debating the appropriate scope and wording of the commitment."}],"words":[{"text":"It","start":8276.11,"end":8276.27},{"text":"should","start":8276.27,"end":8276.43},{"text":"be","start":8276.43,"end":8276.55},{"text":"noted","start":8276.55,"end":8277.03},{"text":"that","start":8277.03,"end":8277.31},{"text":"assistance","start":8277.31,"end":8277.83},{"text":"in","start":8277.83,"end":8277.95},{"text":"tax","start":8277.95,"end":8278.27},{"text":"collection,","start":8278.27,"end":8278.91},{"text":"while","start":8279.47,"end":8279.71},{"text":"provided","start":8279.71,"end":8280.27},{"text":"for","start":8280.27,"end":8280.55},{"text":"under","start":8280.55,"end":8280.75},{"text":"the","start":8280.75,"end":8280.87},{"text":"MAC,","start":8280.87,"end":8281.39},{"text":"is","start":8281.79,"end":8281.95},{"text":"frequently","start":8282.67,"end":8283.47},{"text":"excluded","start":8283.47,"end":8284.35},{"text":"by","start":8284.43,"end":8284.59},{"text":"jurisdictions","start":8284.59,"end":8285.55},{"text":"through","start":8285.71,"end":8286.03},{"text":"reservations.","start":8286.03,"end":8286.91}]},{"text":"In our experience and based on our observations, the reasons for this vary.","start":8287.87,"end":8292.27,"topics":[],"words":[{"text":"In","start":8287.87,"end":8288.03},{"text":"our","start":8288.03,"end":8288.27},{"text":"experience","start":8288.27,"end":8288.99},{"text":"and","start":8289.03,"end":8289.15},{"text":"based","start":8289.15,"end":8289.51},{"text":"on","start":8289.51,"end":8289.59},{"text":"our","start":8289.59,"end":8289.83},{"text":"observations,","start":8289.83,"end":8290.67},{"text":"the","start":8290.67,"end":8290.87},{"text":"reasons","start":8290.91,"end":8291.31},{"text":"for","start":8291.31,"end":8291.47},{"text":"this","start":8291.47,"end":8291.79},{"text":"vary.","start":8291.79,"end":8292.27}]},{"text":"Administrative capacities and compatibility with domestic administrative procedures may be factors.","start":8292.27,"end":8299.07,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. They also raised the need for reservations or other safeguards rather than imposing unlimited obligations."}],"words":[{"text":"Administrative","start":8292.27,"end":8293.07},{"text":"capacities","start":8293.07,"end":8294.03},{"text":"and","start":8294.03,"end":8294.19},{"text":"compatibility","start":8294.19,"end":8295.23},{"text":"with","start":8295.23,"end":8295.47},{"text":"domestic","start":8295.63,"end":8296.19},{"text":"administrative","start":8296.19,"end":8296.91},{"text":"procedures","start":8296.91,"end":8297.87},{"text":"may","start":8297.87,"end":8298.19},{"text":"be","start":8298.19,"end":8298.35},{"text":"factors.","start":8298.35,"end":8299.07}]},{"text":"These, while being inert, can be expected to evolve and adapt over time.","start":8299.83,"end":8305.35,"topics":[],"words":[{"text":"These,","start":8299.83,"end":8300.35},{"text":"while","start":8300.35,"end":8300.55},{"text":"being","start":8300.55,"end":8301.11},{"text":"inert,","start":8301.11,"end":8301.75},{"text":"can","start":8301.99,"end":8302.31},{"text":"be","start":8302.31,"end":8302.51},{"text":"expected","start":8302.51,"end":8303.03},{"text":"to","start":8303.03,"end":8303.27},{"text":"evolve","start":8303.35,"end":8303.99},{"text":"and","start":8303.99,"end":8304.19},{"text":"adapt","start":8304.19,"end":8304.63},{"text":"over","start":8304.63,"end":8304.83},{"text":"time.","start":8304.83,"end":8305.35}]},{"text":"More importantly, however, the provision of administrative assistance is often limited by legal obstacles stemming from constitutional law, namely rule of law principles and the fundamental rights of the individual's concerns, which are not at our disposal here.","start":8305.83,"end":8324.87,"topics":[{"key":"assistance-safeguards","label":"Safeguards, Reservations, and Capacity in Assistance","description":"Several delegations argued that mutual administrative assistance must take account of domestic legal limits, taxpayer rights, confidentiality, reciprocity, and differences in administrative capacity. 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This issue arose especially around whether Article 8 paragraph 2 was too detailed for a framework convention."}],"words":[{"text":"The","start":8647.63,"end":8647.67},{"text":"proposed","start":8647.79,"end":8648.27},{"text":"formulation","start":8648.27,"end":8648.87},{"text":"on","start":8648.87,"end":8648.99},{"text":"this","start":8648.99,"end":8649.15},{"text":"article,","start":8649.15,"end":8649.63},{"text":"in","start":8649.63,"end":8649.75},{"text":"our","start":8649.75,"end":8649.83},{"text":"view,","start":8649.87,"end":8650.11},{"text":"is","start":8650.11,"end":8650.27},{"text":"too","start":8650.27,"end":8650.75},{"text":"specific,","start":8650.75,"end":8651.55},{"text":"more","start":8651.55,"end":8651.95},{"text":"appropriate","start":8651.95,"end":8652.47},{"text":"for","start":8652.47,"end":8652.99},{"text":"a","start":8653.15,"end":8653.23},{"text":"protocol","start":8653.23,"end":8653.71},{"text":"than","start":8653.71,"end":8654.03},{"text":"for","start":8654.03,"end":8654.63},{"text":"a","start":8654.63,"end":8654.67},{"text":"framework","start":8654.67,"end":8655.07},{"text":"convention.","start":8655.07,"end":8655.79}]},{"text":"In our view, it would be sufficient to include only the provision in paragraph two.","start":8656.91,"end":8662.35,"topics":[],"words":[{"text":"In","start":8656.91,"end":8657.11},{"text":"our","start":8657.11,"end":8657.19},{"text":"view,","start":8657.19,"end":8657.63},{"text":"it","start":8658.35,"end":8658.51},{"text":"would","start":8658.51,"end":8658.63},{"text":"be","start":8658.63,"end":8658.83},{"text":"sufficient","start":8658.83,"end":8659.51},{"text":"to","start":8659.55,"end":8659.71},{"text":"include","start":8659.71,"end":8660.07},{"text":"only","start":8660.07,"end":8660.51},{"text":"the","start":8660.51,"end":8660.63},{"text":"provision","start":8660.63,"end":8661.11},{"text":"in","start":8661.11,"end":8661.47},{"text":"paragraph","start":8661.47,"end":8661.87},{"text":"two.","start":8661.87,"end":8662.35}]},{"text":"But having said that, and in relation in particular to paragraph one, we have some concern.","start":8663.39,"end":8669.07,"topics":[],"words":[{"text":"But","start":8663.39,"end":8663.71},{"text":"having","start":8663.71,"end":8663.95},{"text":"said","start":8663.95,"end":8664.15},{"text":"that,","start":8664.15,"end":8664.59},{"text":"and","start":8665.07,"end":8665.31},{"text":"in","start":8665.31,"end":8665.39},{"text":"relation","start":8665.39,"end":8665.79},{"text":"in","start":8665.79,"end":8665.87},{"text":"particular","start":8665.87,"end":8666.43},{"text":"to","start":8666.43,"end":8666.55},{"text":"paragraph","start":8666.59,"end":8667.31},{"text":"one,","start":8667.31,"end":8667.79},{"text":"we","start":8667.79,"end":8667.95},{"text":"have","start":8667.95,"end":8668.11},{"text":"some","start":8668.11,"end":8668.35},{"text":"concern.","start":8668.35,"end":8669.07}]},{"text":"First, it is not clear the relation of this provision with the existing instrument, in particular the Convention on Mutual Administrative Assistance, which is an existing international legal instrument signed and ratified by a large number of countries and jurisdictions, including many member states of the United Nations.","start":8670.35,"end":8696.07,"topics":[{"key":"existing-tax-fora","label":"Coordination with Existing International Tax Fora","description":"A major theme was how this convention should relate to existing work in bodies such as the OECD Forum on Harmful Tax Practices and other international arrangements. 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