{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k15/k15wubiir0","kaltura_id":"1_5wubiir0","title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","clean_title":"Third Session of the Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation","url":"https://webtv.un.org/en/asset/k15/k15wubiir0","date":"2025-11-19T00:00:00.000Z","scheduled_time":"2025-11-19T07:00:00.000Z","status":"finished","duration":"03:10:41","category":"Agencies, Funds & Programmes","body":null,"event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k15/k15wubiir0"},"metadata":{"summary":"The Third Session will take place at the United Nations Office in Nairobi in Kenya from 10 to 21 November 2025, with no meetings on 19 and 20 November.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Agencies, Funds & Programmes"],"geographic_subject":[],"subject_topical":[],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"7459672b-e21c-4067-9c6d-064b1c1a9790","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good morning everyone.","start":2992.29,"end":2993.09,"topics":[],"words":[{"text":"Good","start":2992.29,"end":2992.45},{"text":"morning","start":2992.45,"end":2992.73},{"text":"everyone.","start":2992.73,"end":2993.09}]}]},{"sentences":[{"text":"I would like to welcome you and the last meeting of the third session and happy that we are here now and that we are able to reach this moment while we get all a lot of good thoughts and outcomes that will enable us to move to the 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colleague Michael from Germany will lead us through this.","start":3046.73,"end":3050.81,"topics":[],"words":[{"text":"Our","start":3046.73,"end":3047.13},{"text":"colleague","start":3047.13,"end":3047.77},{"text":"Michael","start":3048.33,"end":3048.89},{"text":"from","start":3048.89,"end":3049.09},{"text":"Germany","start":3049.09,"end":3049.61},{"text":"will","start":3049.61,"end":3049.89},{"text":"lead","start":3049.89,"end":3050.05},{"text":"us","start":3050.05,"end":3050.25},{"text":"through","start":3050.25,"end":3050.49},{"text":"this.","start":3050.49,"end":3050.81}]},{"text":"Over to you, 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heard intervention from numerous member states and as a result we did not have the opportunity to give stakeholders the floor to contribute on this 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will make up for that first thing this morning and of course Member states too can take this opportunity to 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on we will tackle the last two questions.","start":3110.94,"end":3117.1,"topics":[],"words":[{"text":"Later","start":3110.94,"end":3111.3},{"text":"on","start":3111.3,"end":3111.66},{"text":"we","start":3113.42,"end":3113.7},{"text":"will","start":3113.7,"end":3113.94},{"text":"tackle","start":3113.94,"end":3114.42},{"text":"the","start":3114.42,"end":3114.7},{"text":"last","start":3114.94,"end":3115.34},{"text":"two","start":3115.98,"end":3116.34},{"text":"questions.","start":3116.34,"end":3117.1}]},{"text":"With that, the floor is open and we start with Latin 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at present many disputes and international controversies in the taxation field are due to the fact that between states has been created a tax governance and structure which excludes certain people and favors multinational interests and the richest economies to the detriment of the global South.","start":3182.87,"end":3212.85,"topics":[{"key":"sovereignty-protection","label":"Sovereignty Protection","description":"Safeguarding national sovereignty and addressing power imbalances in international tax cooperation and dispute resolution, to avoid outcomes that disproportionately burden developing or source 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has led to unjust allocation of tax rights within this system.","start":3215.33,"end":3223.82,"topics":[{"key":"sovereignty-protection","label":"Sovereignty Protection","description":"Safeguarding national sovereignty and addressing power imbalances in international tax cooperation and dispute resolution, to avoid outcomes that disproportionately burden developing or source countries."}],"words":[{"text":"This","start":3215.33,"end":3215.65},{"text":"has","start":3215.65,"end":3215.89},{"text":"led","start":3215.89,"end":3216.21},{"text":"to","start":3216.21,"end":3216.61},{"text":"unjust","start":3217.41,"end":3218.13},{"text":"allocation","start":3219.41,"end":3220.09},{"text":"of","start":3220.09,"end":3220.45},{"text":"tax","start":3220.61,"end":3221.01},{"text":"rights","start":3221.01,"end":3221.41},{"text":"within","start":3223.02,"end":3223.22},{"text":"this","start":3223.22,"end":3223.5},{"text":"system.","start":3223.5,"end":3223.82}]}]},{"sentences":[{"text":"Referring specifically to the price transfer systems and bilateral transfer pricing to ensure no double taxation which have been treaties of no dollar taxation to the benefit of multinational corporate world.","start":3226.7,"end":3247.18,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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a private One day a judge can represent a private investor, another, an arbitration court.","start":3326.11,"end":3332.35,"topics":[{"key":"tax-arbitration","label":"Tax Arbitration","description":"Debate over including arbitration in tax dispute resolution, with many delegates and stakeholders opposing it due to sovereignty, cost, transparency, and power asymmetry concerns, while some advocate exploring safeguards and clearer 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like to reiterate that we need a framework convention which is robust, which strengthens multilateralism as the main mechanism of dispute settlement, which covers the feeling of an international tax governance system, which is inclusive, which guarantees tax transparency through single taxation, with a form of distribution, public reporting country by country, and which replaces the current international tax system, which is opaque, promotes tax fraud and negatively affects the economic resources of the global South.","start":3354.23,"end":3405.77,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member States."},{"key":"tax-transparency","label":"Tax Transparency","description":"Expanding measures such as public country-by-country reporting, beneficial 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could form panels, they could ensure that these are balanced and these are accessible if they are going to go in this direction under this Convention.","start":3844.57,"end":3853.08,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member States."},{"key":"un-role-governance","label":"UN Role in Governance","description":"Defining the UN’s institutional role in managing dispute resolution and data platforms, including establishing panels, oversight bodies, and coordination with existing international courts and 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doing so, we want to encourage members to be bold to carry out a significant review of the existing MAP design, ensuring that all the bottlenecks and all the things that make the current system inefficient is weeded out.","start":3884.69,"end":3900.29,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member 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also want the design to take cognizance of the fact that in the context of the protocols we are developing and future protocols that may be developed under the framework, the likelihood for multilateral MAP will be higher.","start":3901.1,"end":3916.62,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member 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from the model Convention is a way to to address situation where competent authorities cannot reach a map.","start":4419.94,"end":4427.92,"topics":[{"key":"tax-arbitration","label":"Tax Arbitration","description":"Debate over including arbitration in tax dispute resolution, with many delegates and stakeholders opposing it due to sovereignty, cost, transparency, and power asymmetry concerns, while some advocate exploring safeguards and clearer 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animal.","start":4427.92,"end":4430.44,"topics":[],"words":[{"text":"Investment","start":4427.92,"end":4428.32},{"text":"arbitration","start":4428.32,"end":4428.88},{"text":"is","start":4428.88,"end":4429.12},{"text":"a","start":4429.12,"end":4429.28},{"text":"completely","start":4429.28,"end":4429.64},{"text":"different","start":4429.64,"end":4429.88},{"text":"animal.","start":4429.88,"end":4430.44}]},{"text":"And then commercial arbitration is another one as well.","start":4430.44,"end":4433.04,"topics":[],"words":[{"text":"And","start":4430.44,"end":4430.68},{"text":"then","start":4430.68,"end":4430.88},{"text":"commercial","start":4430.88,"end":4431.32},{"text":"arbitration","start":4431.32,"end":4431.76},{"text":"is","start":4431.76,"end":4431.96},{"text":"another","start":4431.96,"end":4432.24},{"text":"one","start":4432.24,"end":4432.56},{"text":"as","start":4432.56,"end":4432.76},{"text":"well.","start":4432.76,"end":4433.04}]},{"text":"So I think it would be important to 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see how these concerns can be addressed by also looking at other areas.","start":4439.76,"end":4443.84,"topics":[],"words":[{"text":"Also","start":4439.76,"end":4440.079},{"text":"see","start":4440.079,"end":4440.44},{"text":"how","start":4440.44,"end":4440.68},{"text":"these","start":4440.68,"end":4440.88},{"text":"concerns","start":4440.88,"end":4441.4},{"text":"can","start":4441.4,"end":4441.56},{"text":"be","start":4441.56,"end":4441.72},{"text":"addressed","start":4441.72,"end":4442.16},{"text":"by","start":4442.16,"end":4442.36},{"text":"also","start":4442.36,"end":4442.64},{"text":"looking","start":4442.64,"end":4442.96},{"text":"at","start":4442.96,"end":4443.2},{"text":"other","start":4443.2,"end":4443.48},{"text":"areas.","start":4443.48,"end":4443.84}]}]},{"sentences":[{"text":"So you might know that ICC is not only a business organization with permanent observer status, but but it's also home to the International Court of 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arbitration.","start":4455.93,"end":4465.61,"topics":[],"words":[{"text":"But","start":4455.93,"end":4456.21},{"text":"the","start":4456.21,"end":4456.37},{"text":"topic","start":4456.37,"end":4456.77},{"text":"of","start":4456.77,"end":4456.97},{"text":"clarity,","start":4456.97,"end":4457.61},{"text":"transparency,","start":4457.69,"end":4458.49},{"text":"fairness","start":4458.89,"end":4459.45},{"text":"in","start":4459.45,"end":4459.65},{"text":"arbitration,","start":4459.65,"end":4460.25},{"text":"commercial","start":4460.33,"end":4460.85},{"text":"arbitration","start":4460.85,"end":4461.45},{"text":"has","start":4461.69,"end":4462.01},{"text":"also","start":4462.01,"end":4462.25},{"text":"been","start":4462.25,"end":4462.53},{"text":"addressed","start":4462.53,"end":4463.21},{"text":"in","start":4463.45,"end":4463.73},{"text":"the","start":4463.73,"end":4463.93},{"text":"context","start":4463.93,"end":4464.29},{"text":"of","start":4464.29,"end":4464.57},{"text":"commercial","start":4464.57,"end":4465.09},{"text":"arbitration.","start":4465.09,"end":4465.61}]},{"text":"So maybe it would be interesting to look at how these concerns have been addressed in this other area of the law.","start":4466.09,"end":4472.41,"topics":[{"key":"tax-arbitration","label":"Tax Arbitration","description":"Debate over including arbitration in tax dispute resolution, with many delegates and stakeholders opposing it due to sovereignty, cost, transparency, and power asymmetry concerns, while some advocate exploring safeguards and clearer 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have an ICC note on the conduct of arbitration under the ICC rules that specifically look at transparency in the selection of arbitrators and provide this information.","start":4473.13,"end":4484.34,"topics":[{"key":"tax-arbitration","label":"Tax Arbitration","description":"Debate over including arbitration in tax dispute resolution, with many delegates and stakeholders opposing it due to sovereignty, cost, transparency, and power asymmetry concerns, while some advocate exploring safeguards and clearer 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also have rules on publication of awards in a balanced way in order to strike the right balance that's due because the commercial arbitration you have, it's between businesses.","start":4484.58,"end":4497.06,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality Safeguards","description":"Ensuring strong protections for taxpayer data across dispute mechanisms and databases, including anonymization, access controls, legal compliance, and limits on sensitive disclosures to maintain trust and 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youth insists upon the need for collaboration needs to ensure that negotiations are not just substantive but also 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and correct facts which will help tax administration in resolving cross border disputes.","start":5058.57,"end":5066.65,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member 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Co Chair.","start":5108.71,"end":5109.67,"topics":[],"words":[{"text":"Thank","start":5108.71,"end":5109.03},{"text":"you.","start":5109.03,"end":5109.15},{"text":"Co","start":5109.15,"end":5109.35},{"text":"Chair.","start":5109.35,"end":5109.67}]},{"text":"My comment is on.","start":5110.15,"end":5111.67,"topics":[],"words":[{"text":"My","start":5110.15,"end":5110.47},{"text":"comment","start":5110.47,"end":5110.79},{"text":"is","start":5110.87,"end":5111.27},{"text":"on.","start":5111.27,"end":5111.67}]},{"text":"You know the last clause which is on the 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I think the bottom line for us is that Member States must ensure that this particular Protocol delivers fair, predictable and accessible mechanisms that safeguard our tax bases.","start":5543.05,"end":5563.53,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member States."},{"key":"sovereignty-protection","label":"Sovereignty Protection","description":"Safeguarding national sovereignty and addressing power imbalances in international tax cooperation and dispute resolution, to avoid outcomes that disproportionately burden developing or source 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would then insist that dispute resolution options under Protocol 2 do not replicate investor state arbitrations structural biases and that any resolution mechanism includes GLAD Global south arbitrators, mediators, conciliators as well as well as negotiators who apply interpretive principles that favor source taxation and convene under a UN body.","start":5655.97,"end":5683.71,"topics":[{"key":"tax-arbitration","label":"Tax Arbitration","description":"Debate over including arbitration in tax dispute resolution, with many delegates and stakeholders opposing it due to sovereignty, cost, transparency, and power asymmetry concerns, while some advocate exploring safeguards and clearer definitions."},{"key":"alternative-resolution-mechanisms","label":"Alternative Resolution Mechanisms","description":"Considering mediation and conciliation as optional tools for cross-border tax disputes, with scrutiny of their efficacy, transparency, and suitability alongside or after 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you Chair.","start":5684.11,"end":5684.83,"topics":[],"words":[{"text":"Thank","start":5684.11,"end":5684.43},{"text":"you","start":5684.43,"end":5684.55},{"text":"Chair.","start":5684.55,"end":5684.83}]}]}],"speaker":{"name":null,"affiliation":"CFS","affiliation_full":"CFS","group":null,"function":"Representative"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Thank you cfs.","start":5689.15,"end":5690.27,"topics":[],"words":[{"text":"Thank","start":5689.15,"end":5689.47},{"text":"you","start":5689.47,"end":5689.63},{"text":"cfs.","start":5689.63,"end":5690.27}]}]},{"sentences":[{"text":"So we shift our focus to the next topic which is access to information transfer pricing databases in particular.","start":5694.03,"end":5703.77,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, 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should also participate in key decisions regarding the use of databases, such as, for example such as, for example, the expansion of their scope and we could move from the transfer of pricing databases to greater databases.","start":7273.61,"end":7287.9,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."},{"key":"un-role-governance","label":"UN Role in Governance","description":"Defining the UN’s institutional role in managing dispute resolution and data platforms, including establishing panels, oversight bodies, and coordination with existing international courts and 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example, if it reads to increased revenue concerning confidentiality and data confidentiality and integrity.","start":7309.83,"end":7320.63,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality Safeguards","description":"Ensuring strong protections for taxpayer data across dispute mechanisms and databases, including anonymization, access controls, legal compliance, and limits on sensitive disclosures to maintain trust and 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I'd like to move on to question N Little N. 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example, as already said, we could share disaggregate a summary of cases that have been concluded and we could also look at systemic patterns of problems.","start":7459.03,"end":7470.25,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member States."},{"key":"capacity-building","label":"Capacity Building","description":"Strengthening developing countries’ administrative and technical capacity for MAP and transfer pricing, through training, best-practice sharing, and UN-supported forums and 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also take note of, I think, the proposed approaches that can be taken.","start":7845.34,"end":7849.99,"topics":[],"words":[{"text":"We","start":7845.34,"end":7845.62},{"text":"also","start":7845.62,"end":7845.82},{"text":"take","start":7845.82,"end":7846.06},{"text":"note","start":7846.06,"end":7846.34},{"text":"of,","start":7846.34,"end":7846.5},{"text":"I","start":7846.5,"end":7846.62},{"text":"think,","start":7846.62,"end":7846.78},{"text":"the","start":7846.78,"end":7846.98},{"text":"proposed","start":7846.98,"end":7847.42},{"text":"approaches","start":7848.38,"end":7849.02},{"text":"that","start":7849.02,"end":7849.22},{"text":"can","start":7849.22,"end":7849.38},{"text":"be","start":7849.38,"end":7849.6},{"text":"taken.","start":7849.75,"end":7849.99}]},{"text":"Of course, we note that one of them is obviously creation of a public UN transfer pricing database accessible to all countries.","start":7849.99,"end":7858.31,"topics":[{"key":"tp-database-access","label":"Transfer 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I think our main concern is that we believe that even by providing this access to the TP database, we won't really be dealing with some of the issues that have been, I think, raised with regards to the databases.","start":7897.57,"end":7917.48,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage 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this has to do with the availability of data.","start":7918.04,"end":7920.92,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."}],"words":[{"text":"And","start":7918.04,"end":7918.32},{"text":"this","start":7918.32,"end":7918.52},{"text":"has","start":7918.52,"end":7918.76},{"text":"to","start":7918.76,"end":7918.96},{"text":"do","start":7918.96,"end":7919.24},{"text":"with","start":7919.32,"end":7919.6},{"text":"the","start":7919.6,"end":7919.76},{"text":"availability","start":7919.76,"end":7920.28},{"text":"of","start":7920.28,"end":7920.6},{"text":"data.","start":7920.6,"end":7920.92}]},{"text":"I think all the databases available, the major concern that has been coming up relates to the limited data that is available on those 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speaking on behalf of Africa, data relating to the circumstances that at least applied to our African scenario.","start":7933.87,"end":7946.99,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage 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based on that, we believe that forecast must also be, I think, dedicated towards enhancing transparency, ensuring that data is available within jurisdictions.","start":7968.679,"end":7986.02,"topics":[{"key":"tax-transparency","label":"Tax Transparency","description":"Expanding measures such as public country-by-country reporting, beneficial ownership registers, and automatic exchange of information to prevent disputes and strengthen fair, inclusive tax 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perhaps that's one of the issues that we should also consider to go hand in hand with a proposal to provide access to the public databases, you know, enhancing transparency within jurisdictions to ensure that information about these companies is made publicly available so that it can be accessed by these databases and as such can also be used for transfer pricing analysis.","start":8026.11,"end":8053.7,"topics":[{"key":"tax-transparency","label":"Tax Transparency","description":"Expanding measures such as public country-by-country reporting, beneficial ownership registers, and automatic exchange of information to prevent disputes and strengthen fair, inclusive tax governance."},{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage 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terms of point N, we agree with the position from Russia to the effect that indeed it would be very useful to have information about the bilateral APAs or MAP cases so that other jurisdictions can also benefit from the outcomes of these measures as applied by other jurisdictions.","start":8054.66,"end":8079.24,"topics":[{"key":"map-strengthening","label":"MAP Strengthening","description":"Improving the Mutual Agreement Procedure to be timely, efficient, accessible, and fit for multilateral disputes, including redesign, information sharing, and expert panels to enhance effectiveness for all Member 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on N, we think that it probably would be a good idea to include court, court decisions in the databases which are compiled because this helps to enable some of our jurisdictions to leverage some of those principles established in those decisions.","start":8712.94,"end":8750.59,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."},{"key":"capacity-building","label":"Capacity Building","description":"Strengthening developing countries’ administrative and technical capacity for MAP and transfer pricing, through training, best-practice sharing, and UN-supported forums and 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confidentiality.","start":9379.6,"end":9384.39,"topics":[{"key":"capacity-building","label":"Capacity Building","description":"Strengthening developing countries’ administrative and technical capacity for MAP and transfer pricing, through training, best-practice sharing, and UN-supported forums and panels."},{"key":"confidentiality-safeguards","label":"Confidentiality Safeguards","description":"Ensuring strong protections for taxpayer data across dispute mechanisms and databases, including anonymization, access controls, legal compliance, and limits on sensitive disclosures to maintain trust and 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one has to identify what information can be shared for example as what was proposed by the Russian 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you so much sir.","start":9530.3,"end":9531.26,"topics":[],"words":[{"text":"Thank","start":9530.3,"end":9530.54},{"text":"you","start":9530.54,"end":9530.62},{"text":"so","start":9530.62,"end":9530.74},{"text":"much","start":9530.74,"end":9530.9},{"text":"sir.","start":9530.9,"end":9531.26}]},{"text":"Thank you.","start":9533.26,"end":9533.82,"topics":[],"words":[{"text":"Thank","start":9533.26,"end":9533.58},{"text":"you.","start":9533.58,"end":9533.82}]}]}],"speaker":{"name":null,"affiliation":"DZA","affiliation_full":"Algeria","group":null,"function":"Representative"}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"I give now opportunity to the stakeholders to to contribute to our discussion and we begin with 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you Khalid for the opportunity.","start":9545.48,"end":9547.64,"topics":[],"words":[{"text":"Thank","start":9545.48,"end":9545.8},{"text":"you","start":9545.8,"end":9545.96},{"text":"Khalid","start":9545.96,"end":9546.4},{"text":"for","start":9546.4,"end":9546.64},{"text":"the","start":9546.64,"end":9546.88},{"text":"opportunity.","start":9546.88,"end":9547.64}]},{"text":"In our opinion the idea of UN managed database can be explored.","start":9548.76,"end":9553.8,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."},{"key":"un-role-governance","label":"UN Role in Governance","description":"Defining the UN’s institutional role in managing dispute resolution and data platforms, including establishing panels, oversight bodies, and 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taxation."}],"words":[{"text":"Countries","start":9612.41,"end":9612.81},{"text":"can","start":9612.81,"end":9613.17},{"text":"also","start":9613.17,"end":9613.49},{"text":"consider","start":9613.49,"end":9613.85},{"text":"on","start":9614.01,"end":9614.33},{"text":"bilateral","start":9614.33,"end":9614.93},{"text":"agreement","start":9614.93,"end":9615.45},{"text":"for","start":9615.45,"end":9615.73},{"text":"acceptable","start":9615.73,"end":9616.33},{"text":"margins","start":9616.33,"end":9616.97},{"text":"for","start":9616.97,"end":9617.25},{"text":"the","start":9617.25,"end":9617.45},{"text":"related","start":9617.45,"end":9617.77},{"text":"party","start":9617.77,"end":9618.13},{"text":"transaction","start":9618.13,"end":9618.69},{"text":"in","start":9618.69,"end":9618.85},{"text":"specific","start":9618.85,"end":9619.33},{"text":"industries","start":9619.33,"end":9619.85},{"text":"to","start":9620.76,"end":9620.88},{"text":"reduce","start":9620.88,"end":9621.28},{"text":"transfer","start":9621.28,"end":9621.72},{"text":"pricing","start":9621.72,"end":9622.16},{"text":"related","start":9622.16,"end":9622.44},{"text":"disputes.","start":9622.44,"end":9623.08}]},{"text":"Thank you very much for the opportunity.","start":9623.48,"end":9625.16,"topics":[],"words":[{"text":"Thank","start":9623.48,"end":9623.84},{"text":"you","start":9623.84,"end":9624},{"text":"very","start":9624,"end":9624.16},{"text":"much","start":9624.16,"end":9624.32},{"text":"for","start":9624.32,"end":9624.48},{"text":"the","start":9624.48,"end":9624.6},{"text":"opportunity.","start":9624.6,"end":9625.16}]}]}],"speaker":{"name":null,"affiliation":"BCAS","affiliation_full":"BCAS","group":null,"function":"Representative"}},{"statement_number":71,"paragraphs":[{"sentences":[{"text":"Thank you BCIS next is Third World Network.","start":9627.08,"end":9631.32,"topics":[],"words":[{"text":"Thank","start":9627.08,"end":9627.4},{"text":"you","start":9627.4,"end":9627.52},{"text":"BCIS","start":9627.52,"end":9628.12},{"text":"next","start":9629.16,"end":9629.56},{"text":"is","start":9629.56,"end":9629.96},{"text":"Third","start":9629.96,"end":9630.36},{"text":"World","start":9630.36,"end":9630.76},{"text":"Network.","start":9630.92,"end":9631.32}]}]}],"speaker":{"name":"Michael","affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Co-Lead"}},{"statement_number":72,"paragraphs":[{"sentences":[{"text":"Thank you Kohlid.","start":9635.08,"end":9636.2,"topics":[],"words":[{"text":"Thank","start":9635.08,"end":9635.4},{"text":"you","start":9635.4,"end":9635.56},{"text":"Kohlid.","start":9635.56,"end":9636.2}]},{"text":"I speak on behalf of Third World Network, Tax and Fiscal Justice Asia and the Global alliance for Tax justice on the question of transfer pricing database, we find this approach problematic as it continues to be a solution that is based on the use of transfer pricing, including comparable profit method and comparable uncontrolled price method.","start":9636.6,"end":9659.2,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."},{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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and their related entities use tax planning techniques to attain tax optimization, typically effective tax rates of not more than 1%, far less than what ordinary workers 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tax planning techniques are turbocharged by transfer pricing methods, which the tax authorities have to deal with through ever changing measures, which are even made more complicated by rapid technological developments.","start":9674.4,"end":9689.44,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate taxation."},{"key":"capacity-building","label":"Capacity Building","description":"Strengthening developing countries’ administrative and technical capacity for MAP and transfer pricing, through training, best-practice sharing, and UN-supported forums and 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pricing incentivizes the use of intangible property migration, wherefore no apparent business purpose.","start":9690.64,"end":9697.84,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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parent corporation charge to the transferee?","start":9718.1,"end":9722.5,"topics":[],"words":[{"text":"How","start":9718.1,"end":9718.38},{"text":"much","start":9718.38,"end":9718.66},{"text":"the","start":9718.66,"end":9718.94},{"text":"transferor","start":9718.94,"end":9719.66},{"text":"or","start":9719.66,"end":9719.9},{"text":"the","start":9719.9,"end":9720.06},{"text":"parent","start":9720.06,"end":9720.38},{"text":"corporation","start":9720.38,"end":9721.06},{"text":"charge","start":9721.14,"end":9721.54},{"text":"to","start":9721.54,"end":9721.7},{"text":"the","start":9721.7,"end":9721.82},{"text":"transferee?","start":9721.82,"end":9722.5}]},{"text":"What is the basis for the pricing of the royalties when the transferee allows a third party to use the ip?","start":9723.86,"end":9730.51,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or 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countries may not have them even as they are at different stages of economic development and technological endowment.","start":9749.87,"end":9757.32,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."},{"key":"capacity-building","label":"Capacity Building","description":"Strengthening developing countries’ administrative and technical capacity for MAP and transfer pricing, through training, best-practice sharing, and UN-supported forums and 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oil.","start":9758.68,"end":9762.04,"topics":[],"words":[{"text":"Furthermore,","start":9758.68,"end":9759.48},{"text":"they","start":9759.56,"end":9759.96},{"text":"say","start":9759.96,"end":9760.24},{"text":"that","start":9760.24,"end":9760.44},{"text":"data","start":9760.44,"end":9760.76},{"text":"is","start":9761.08,"end":9761.36},{"text":"the","start":9761.36,"end":9761.52},{"text":"new","start":9761.52,"end":9761.72},{"text":"oil.","start":9761.72,"end":9762.04}]},{"text":"How can we determine the proper valuation of assets that consist of data gathered from different sources and through different methods?","start":9762.6,"end":9770.92,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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what comparable transactions or similar assets will we compare a set of data when comparable data was collected using different methods, another business model, and from entirely different sources?","start":9771.64,"end":9784.42,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage 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we actually have is a made up industry called transfer pricing whose issues are resolved by economists, accountants and lawyers whose vital services are badly needed elsewhere.","start":9785.54,"end":9797.54,"topics":[],"words":[{"text":"What","start":9785.54,"end":9785.86},{"text":"we","start":9785.86,"end":9786.1},{"text":"actually","start":9786.1,"end":9786.42},{"text":"have","start":9786.42,"end":9786.82},{"text":"is","start":9786.9,"end":9787.18},{"text":"a","start":9787.18,"end":9787.34},{"text":"made","start":9787.34,"end":9787.54},{"text":"up","start":9787.54,"end":9787.78},{"text":"industry","start":9787.78,"end":9788.1},{"text":"called","start":9788.42,"end":9788.7},{"text":"transfer","start":9788.7,"end":9789.14},{"text":"pricing","start":9789.14,"end":9789.7},{"text":"whose","start":9790.82,"end":9791.3},{"text":"issues","start":9791.3,"end":9791.58},{"text":"are","start":9791.58,"end":9791.82},{"text":"resolved","start":9791.82,"end":9792.18},{"text":"by","start":9792.18,"end":9792.3},{"text":"economists,","start":9792.3,"end":9792.86},{"text":"accountants","start":9792.86,"end":9793.46},{"text":"and","start":9793.46,"end":9793.66},{"text":"lawyers","start":9793.66,"end":9794.02},{"text":"whose","start":9794.18,"end":9794.66},{"text":"vital","start":9794.66,"end":9795.06},{"text":"services","start":9795.06,"end":9795.38},{"text":"are","start":9795.38,"end":9795.66},{"text":"badly","start":9795.66,"end":9796.06},{"text":"needed","start":9796.06,"end":9796.5},{"text":"elsewhere.","start":9796.82,"end":9797.54}]},{"text":"Their services should not be wasted in solving imaginary issues at the altar of tax optimalization, which translates into veritable wealth tax transfer from the working people to the corporations, their shareholders, including billionaires.","start":9798.26,"end":9813.45,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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is also a wealth transfer from developing countries to rich countries.","start":9814.01,"end":9817.93,"topics":[{"key":"sovereignty-protection","label":"Sovereignty Protection","description":"Safeguarding national sovereignty and addressing power imbalances in international tax cooperation and dispute resolution, to avoid outcomes that disproportionately burden developing or source countries."}],"words":[{"text":"It","start":9814.01,"end":9814.29},{"text":"is","start":9814.29,"end":9814.49},{"text":"also","start":9814.49,"end":9814.69},{"text":"a","start":9814.69,"end":9814.85},{"text":"wealth","start":9814.85,"end":9815.09},{"text":"transfer","start":9815.09,"end":9815.49},{"text":"from","start":9815.49,"end":9815.77},{"text":"developing","start":9815.77,"end":9816.37},{"text":"countries","start":9816.37,"end":9816.73},{"text":"to","start":9816.97,"end":9817.25},{"text":"rich","start":9817.25,"end":9817.57},{"text":"countries.","start":9817.57,"end":9817.93}]},{"text":"This manufactured problem entails additional expenses to be passed on to consumers, mostly ordinary folks.","start":9818.89,"end":9825.69,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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a unitary tax system, all of them will be treated as a single entity where all revenues and all expenses of each of the supposedly separate entities will be accounted for in one income statement and where the taxable income will then be assigned to different jurisdictions based on a fair formulary apportionment that is reflective of actual economic activity in each jurisdiction.","start":9841.72,"end":9866.11,"topics":[{"key":"transfer-pricing-reform","label":"Transfer Pricing Reform","description":"Calls to simplify or move beyond the arm’s length system—considering unitary taxation and other systemic reforms—to reduce ambiguity, discretion, and litigation in corporate 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will be aided by the annual disclosure to public country by country reports.","start":9866.75,"end":9871.47,"topics":[],"words":[{"text":"This","start":9866.75,"end":9867.03},{"text":"will","start":9867.03,"end":9867.19},{"text":"be","start":9867.19,"end":9867.39},{"text":"aided","start":9867.39,"end":9867.71},{"text":"by","start":9867.71,"end":9867.91},{"text":"the","start":9867.91,"end":9868.07},{"text":"annual","start":9868.07,"end":9868.39},{"text":"disclosure","start":9868.39,"end":9869.11},{"text":"to","start":9869.11,"end":9869.47},{"text":"public","start":9869.71,"end":9870.11},{"text":"country","start":9870.19,"end":9870.55},{"text":"by","start":9870.55,"end":9870.83},{"text":"country","start":9870.83,"end":9871.11},{"text":"reports.","start":9871.11,"end":9871.47}]},{"text":"Finally, it is clear to us that transfer pricing will certainly make the work on prevention and resolution of tax disputes even more 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suspect that if we throw in the issue of controlled foreign corporations and sourcing rules of the different tax jurisdictions, the problem becomes even more 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you.","start":9892.52,"end":9893.16,"topics":[],"words":[{"text":"Thank","start":9892.52,"end":9892.92},{"text":"you.","start":9892.92,"end":9893.16}]},{"text":"Thank you, Third World Network.","start":9895.08,"end":9897.08,"topics":[],"words":[{"text":"Thank","start":9895.08,"end":9895.44},{"text":"you,","start":9895.44,"end":9895.72},{"text":"Third","start":9895.8,"end":9896.16},{"text":"World","start":9896.16,"end":9896.52},{"text":"Network.","start":9896.68,"end":9897.08}]},{"text":"Now we give the floor to the Africa Tax Administration Forum.","start":9898.84,"end":9903.4,"topics":[],"words":[{"text":"Now","start":9898.84,"end":9899.16},{"text":"we","start":9899.16,"end":9899.36},{"text":"give","start":9899.36,"end":9899.52},{"text":"the","start":9899.52,"end":9899.68},{"text":"floor","start":9899.68,"end":9900.04},{"text":"to","start":9900.04,"end":9900.36},{"text":"the","start":9900.84,"end":9901.24},{"text":"Africa","start":9901.24,"end":9901.64},{"text":"Tax","start":9901.72,"end":9902.04},{"text":"Administration","start":9902.04,"end":9902.6},{"text":"Forum.","start":9902.76,"end":9903.4}]},{"text":"Thank you, Khalid.","start":9905,"end":9906.04,"topics":[],"words":[{"text":"Thank","start":9905,"end":9905.36},{"text":"you,","start":9905.36,"end":9905.52},{"text":"Khalid.","start":9905.52,"end":9906.04}]}]}],"speaker":{"name":null,"affiliation":"Third World Network","affiliation_full":"Third World Network","group":"Third World Network; Tax and Fiscal Justice Asia; Global Alliance for Tax 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have some benefits though, and therefore we welcome the idea of having the UN considering this and therefore UN can play a role of centralized purchasing of these kind of databases.","start":9987.5,"end":10001.65,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage gaps."},{"key":"un-role-governance","label":"UN Role in Governance","description":"Defining the UN’s institutional role in managing dispute resolution and data platforms, including establishing panels, oversight bodies, and coordination with existing international courts and 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said that Chair, we also want to weigh in on some things that have been mentioned by our members around making some of this data 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thank you Chair for the opportunity to come back on this one.","start":10445.88,"end":10448.92,"topics":[],"words":[{"text":"We","start":10445.88,"end":10446.16},{"text":"thank","start":10446.16,"end":10446.36},{"text":"you","start":10446.36,"end":10446.48},{"text":"Chair","start":10446.48,"end":10446.72},{"text":"for","start":10446.72,"end":10446.92},{"text":"the","start":10446.92,"end":10447},{"text":"opportunity","start":10447,"end":10447.6},{"text":"to","start":10447.6,"end":10447.8},{"text":"come","start":10447.8,"end":10448.04},{"text":"back","start":10448.04,"end":10448.24},{"text":"on","start":10448.24,"end":10448.4},{"text":"this","start":10448.4,"end":10448.6},{"text":"one.","start":10448.6,"end":10448.92}]}]}],"speaker":{"name":null,"affiliation":"AU","affiliation_full":"AU","group":null,"function":"Representative"}},{"statement_number":80,"paragraphs":[{"sentences":[{"text":"I thank the African Union for this 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Network.","start":10454.28,"end":10458.53,"topics":[],"words":[{"text":"The","start":10454.28,"end":10454.56},{"text":"first","start":10454.56,"end":10454.84},{"text":"now","start":10454.92,"end":10455.32},{"text":"for","start":10456.2,"end":10456.48},{"text":"the","start":10456.48,"end":10456.76},{"text":"Use","start":10457.01,"end":10457.21},{"text":"for","start":10457.21,"end":10457.49},{"text":"Tax","start":10457.49,"end":10457.77},{"text":"Justice","start":10457.77,"end":10458.21},{"text":"Network.","start":10458.21,"end":10458.53}]},{"text":"Thank you Chair for the opportunity to weigh in on the two critical issues that we are presently deliberating 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name is Lori Tiugusuk from the Youth for Tax Justice Network and as I speak, please note that my submission is more or less an invitation for reflection for all the stakeholders that we have in the room, all the way from the Member states and the Wax Chair 3 Committee to Youth Representatives and civil 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first is to acknowledge that the Youth for Tax Justice Network welcomes the idea of a UN managed database and other complementary databases and other complementary 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reason for this is because they play an integral role in ensuring effective global tax governance and international 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let's go through this together.","start":10507.1,"end":10508.55,"topics":[],"words":[{"text":"So","start":10507.1,"end":10507.34},{"text":"let's","start":10507.34,"end":10507.58},{"text":"go","start":10507.58,"end":10507.7},{"text":"through","start":10507.7,"end":10507.84},{"text":"this","start":10508.15,"end":10508.27},{"text":"together.","start":10508.27,"end":10508.55}]},{"text":"Let's begin with clause M. So as the Committee considers the governance architecture of this potential UN managed database, it would be very useful to take a comprehensive view spanning the key issues that have been written there all the way from financial implications to what oversight will look like, what data governance in this case will look like, participation and even long term sustainability.","start":10508.63,"end":10532.31,"topics":[],"words":[{"text":"Let's","start":10508.63,"end":10508.99},{"text":"begin","start":10508.99,"end":10509.27},{"text":"with","start":10509.27,"end":10509.59},{"text":"clause","start":10509.59,"end":10510.07},{"text":"M.","start":10510.15,"end":10510.55},{"text":"So","start":10511.11,"end":10511.35},{"text":"as","start":10511.35,"end":10511.47},{"text":"the","start":10511.47,"end":10511.63},{"text":"Committee","start":10511.63,"end":10511.91},{"text":"considers","start":10512.07,"end":10512.63},{"text":"the","start":10512.63,"end":10512.71},{"text":"governance","start":10512.71,"end":10513.07},{"text":"architecture","start":10513.07,"end":10513.75},{"text":"of","start":10513.75,"end":10513.99},{"text":"this","start":10513.99,"end":10514.27},{"text":"potential","start":10514.27,"end":10514.79},{"text":"UN","start":10514.87,"end":10515.27},{"text":"managed","start":10515.27,"end":10515.79},{"text":"database,","start":10515.79,"end":10516.47},{"text":"it","start":10517.59,"end":10517.91},{"text":"would","start":10517.91,"end":10518.11},{"text":"be","start":10518.11,"end":10518.27},{"text":"very","start":10518.27,"end":10518.47},{"text":"useful","start":10518.47,"end":10518.91},{"text":"to","start":10518.91,"end":10519.19},{"text":"take","start":10519.19,"end":10519.39},{"text":"a","start":10519.39,"end":10519.51},{"text":"comprehensive","start":10519.51,"end":10520.03},{"text":"view","start":10520.03,"end":10520.31},{"text":"spanning","start":10520.31,"end":10520.95},{"text":"the","start":10520.95,"end":10521.23},{"text":"key","start":10521.23,"end":10521.39},{"text":"issues","start":10521.39,"end":10521.63},{"text":"that","start":10521.63,"end":10521.83},{"text":"have","start":10521.83,"end":10521.95},{"text":"been","start":10521.95,"end":10522.15},{"text":"written","start":10522.15,"end":10522.59},{"text":"there","start":10522.59,"end":10522.87},{"text":"all","start":10523.19,"end":10523.47},{"text":"the","start":10523.47,"end":10523.59},{"text":"way","start":10523.59,"end":10523.789},{"text":"from","start":10523.789,"end":10524.07},{"text":"financial","start":10524.07,"end":10524.39},{"text":"implications","start":10524.47,"end":10525.19},{"text":"to","start":10525.67,"end":10525.95},{"text":"what","start":10525.95,"end":10526.15},{"text":"oversight","start":10526.15,"end":10526.67},{"text":"will","start":10526.67,"end":10526.87},{"text":"look","start":10526.87,"end":10527.07},{"text":"like,","start":10527.07,"end":10527.31},{"text":"what","start":10527.31,"end":10527.55},{"text":"data","start":10527.55,"end":10527.79},{"text":"governance","start":10527.79,"end":10528.31},{"text":"in","start":10528.31,"end":10528.51},{"text":"this","start":10528.51,"end":10528.67},{"text":"case","start":10528.67,"end":10528.87},{"text":"will","start":10528.87,"end":10529.07},{"text":"look","start":10529.07,"end":10529.27},{"text":"like,","start":10529.27,"end":10529.59},{"text":"participation","start":10529.91,"end":10530.67},{"text":"and","start":10530.67,"end":10530.91},{"text":"even","start":10530.91,"end":10531.15},{"text":"long","start":10531.15,"end":10531.43},{"text":"term","start":10531.43,"end":10531.67},{"text":"sustainability.","start":10531.67,"end":10532.31}]},{"text":"So. So on the financial implications side of things, we note that a robust global database demands very stable and multi year 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Member States could potentially explore various concepts in this case when it comes to financing.","start":10542.64,"end":10547.84,"topics":[],"words":[{"text":"So","start":10542.64,"end":10542.92},{"text":"Member","start":10542.92,"end":10543.12},{"text":"States","start":10543.12,"end":10543.36},{"text":"could","start":10543.36,"end":10543.6},{"text":"potentially","start":10543.6,"end":10544.2},{"text":"explore","start":10544.2,"end":10544.84},{"text":"various","start":10544.84,"end":10545.28},{"text":"concepts","start":10545.44,"end":10545.92},{"text":"in","start":10545.92,"end":10546.12},{"text":"this","start":10546.12,"end":10546.32},{"text":"case","start":10546.32,"end":10546.56},{"text":"when","start":10546.56,"end":10546.76},{"text":"it","start":10546.76,"end":10546.92},{"text":"comes","start":10546.92,"end":10547.08},{"text":"to","start":10547.08,"end":10547.24},{"text":"financing.","start":10547.24,"end":10547.84}]},{"text":"And I'm thinking of this in terms of also the conversation that we were having last week on critical questions of what financing within the entire convention will look 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will this be hybrid financing models which combine assessed contributions with voluntary funds to probably just reduce some kind of reliance on any single source of 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this look like cost sharing with regional tax organizations that already exist and are heavily weighing into the conversation around global tax governance?","start":10570.21,"end":10579.41,"topics":[{"key":"un-role-governance","label":"UN Role in Governance","description":"Defining the UN’s institutional role in managing dispute resolution and data platforms, including establishing panels, oversight bodies, and coordination with existing international courts and 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this would be very critical especially for the data gathering phases.","start":10580.29,"end":10584.29,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage 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it start with pilot countries and then expand to global participation as capacity grows over the years?","start":10591.5,"end":10597.58,"topics":[{"key":"capacity-building","label":"Capacity Building","description":"Strengthening developing countries’ administrative and technical capacity for MAP and transfer pricing, through training, best-practice sharing, and UN-supported forums and 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then will responsibilities be divided between data submission, validation, analysis and even publication?","start":10624.63,"end":10632.47,"topics":[{"key":"un-role-governance","label":"UN Role in Governance","description":"Defining the UN’s institutional role in managing dispute resolution and data platforms, including establishing panels, oversight bodies, and coordination with existing international courts and 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then if you look at the conversations we've been having, we've also been talking a lot about the cop, which is critical in the context conversations that we're trying to 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exploring whether other types of databases could be considered for us, we're really thinking about it in terms of one data 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as mentioned by ATAF and other countries as well, we have seen that information asymmetry is one of the key barriers to successful institutionalizations of very many complementary and supplementary databases that exist within the frame of tax cooperation.","start":10689.16,"end":10704.76,"topics":[{"key":"tp-database-access","label":"Transfer Pricing Database Access","description":"Exploring equitable access to transfer pricing comparables via a potential UN-managed database or pooled purchasing of commercial databases, addressing cost, governance, data quality, and regional coverage 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at that point, how do we reconcile these particular issues within this conversation?","start":10705.48,"end":10710.84,"topics":[],"words":[{"text":"So","start":10705.48,"end":10705.72},{"text":"at","start":10705.72,"end":10705.84},{"text":"that","start":10705.84,"end":10706.08},{"text":"point,","start":10706.08,"end":10706.44},{"text":"how","start":10706.44,"end":10706.72},{"text":"do","start":10706.72,"end":10706.88},{"text":"we","start":10706.88,"end":10707.04},{"text":"reconcile","start":10707.04,"end":10707.88},{"text":"these","start":10708.76,"end":10709.08},{"text":"particular","start":10709.08,"end":10709.4},{"text":"issues","start":10709.4,"end":10709.76},{"text":"within","start":10709.76,"end":10710.08},{"text":"this","start":10710.08,"end":10710.32},{"text":"conversation?","start":10710.32,"end":10710.84}]}]},{"sentences":[{"text":"And then how do we also recommend reconcile the confidentiality clauses within elements such as apas and transparency in this particular UN 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you, Chair.","start":10787.2,"end":10787.88,"topics":[],"words":[{"text":"Thank","start":10787.2,"end":10787.52},{"text":"you,","start":10787.52,"end":10787.64},{"text":"Chair.","start":10787.64,"end":10787.88}]},{"text":"I submit.","start":10787.88,"end":10788.72,"topics":[],"words":[{"text":"I","start":10787.88,"end":10788.12},{"text":"submit.","start":10788.12,"end":10788.72}]}]}],"speaker":{"name":"Lori Tiugusuk","affiliation":"Youth for Tax Justice Network","affiliation_full":"Youth for Tax Justice Network","group":null,"function":"Representative"}},{"statement_number":82,"paragraphs":[{"sentences":[{"text":"Thank you.","start":10793.93,"end":10794.41,"topics":[],"words":[{"text":"Thank","start":10793.93,"end":10794.13},{"text":"you.","start":10794.13,"end":10794.41}]}]},{"sentences":[{"text":"There are no more floor 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have received a wide range of input.","start":10811.29,"end":10817.06,"topics":[],"words":[{"text":"We","start":10811.29,"end":10811.61},{"text":"have","start":10811.61,"end":10811.93},{"text":"received","start":10812.09,"end":10812.49},{"text":"a","start":10815.22,"end":10815.38},{"text":"wide","start":10815.38,"end":10815.74},{"text":"range","start":10815.74,"end":10816.18},{"text":"of","start":10816.18,"end":10816.46},{"text":"input.","start":10816.46,"end":10817.06}]},{"text":"In some areas we had growing, growing convergence.","start":10817.94,"end":10824.58,"topics":[],"words":[{"text":"In","start":10817.94,"end":10818.26},{"text":"some","start":10818.26,"end":10818.5},{"text":"areas","start":10818.5,"end":10818.82},{"text":"we","start":10819.14,"end":10819.54},{"text":"had","start":10821.06,"end":10821.46},{"text":"growing,","start":10821.7,"end":10822.34},{"text":"growing","start":10823.14,"end":10823.7},{"text":"convergence.","start":10823.7,"end":10824.58}]},{"text":"In other areas there are probably divergence is more remaining or became even more visible.","start":10825.14,"end":10831.94,"topics":[],"words":[{"text":"In","start":10825.14,"end":10825.54},{"text":"other","start":10825.7,"end":10826.1},{"text":"areas","start":10826.18,"end":10826.58},{"text":"there","start":10826.74,"end":10827.02},{"text":"are","start":10827.02,"end":10827.22},{"text":"probably","start":10827.22,"end":10827.62},{"text":"divergence","start":10828.58,"end":10829.38},{"text":"is","start":10829.46,"end":10829.78},{"text":"more","start":10829.78,"end":10829.98},{"text":"remaining","start":10829.98,"end":10830.34},{"text":"or","start":10830.34,"end":10830.62},{"text":"became","start":10830.62,"end":10830.98},{"text":"even","start":10830.98,"end":10831.22},{"text":"more","start":10831.22,"end":10831.46},{"text":"visible.","start":10831.46,"end":10831.94}]}]},{"sentences":[{"text":"We must not let ourselves get discouraged by 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stakeholders wishing to participate in the fourth session, information on this project process will be announced shortly and the information will be available on the Committee's 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of course, for any practical political issue, you can reach to the Secretariat directly.","start":11129.25,"end":11135.25,"topics":[],"words":[{"text":"And","start":11129.25,"end":11129.57},{"text":"of","start":11129.57,"end":11129.77},{"text":"course,","start":11129.77,"end":11130.01},{"text":"for","start":11130.01,"end":11130.29},{"text":"any","start":11130.29,"end":11130.53},{"text":"practical","start":11130.53,"end":11131.09},{"text":"political","start":11131.33,"end":11131.73},{"text":"issue,","start":11132.37,"end":11132.77},{"text":"you","start":11132.77,"end":11133.05},{"text":"can","start":11133.05,"end":11133.21},{"text":"reach","start":11133.21,"end":11133.49},{"text":"to","start":11133.57,"end":11133.89},{"text":"the","start":11133.89,"end":11134.09},{"text":"Secretariat","start":11134.09,"end":11134.69},{"text":"directly.","start":11134.69,"end":11135.25}]},{"text":"Before we formally close this meeting, allow me also to express my sincere thanks to our colleagues who 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progress we have made here in Nairobi brings us one step closer to that goal.","start":11194.03,"end":11199.15,"topics":[],"words":[{"text":"The","start":11194.03,"end":11194.31},{"text":"progress","start":11194.31,"end":11194.75},{"text":"we","start":11194.75,"end":11194.99},{"text":"have","start":11194.99,"end":11195.23},{"text":"made","start":11195.23,"end":11195.47},{"text":"here","start":11195.47,"end":11195.67},{"text":"in","start":11195.67,"end":11195.83},{"text":"Nairobi","start":11195.83,"end":11196.43},{"text":"brings","start":11196.43,"end":11196.71},{"text":"us","start":11196.71,"end":11196.99},{"text":"one","start":11197.15,"end":11197.51},{"text":"step","start":11197.51,"end":11197.83},{"text":"closer","start":11197.83,"end":11198.35},{"text":"to","start":11198.35,"end":11198.55},{"text":"that","start":11198.55,"end":11198.75},{"text":"goal.","start":11198.75,"end":11199.15}]},{"text":"I wish you all safe through travels and productive intersectional 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meeting is adjourned.","start":11230.51,"end":11232.11,"topics":[],"words":[{"text":"The","start":11230.51,"end":11230.79},{"text":"meeting","start":11230.79,"end":11231.07},{"text":"is","start":11231.07,"end":11231.35},{"text":"adjourned.","start":11231.35,"end":11232.11}]}]}],"speaker":{"name":"Khalid","affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}}],"topics":[{"key":"tax-arbitration","label":"Tax Arbitration","description":"Debate over including arbitration in tax dispute resolution, with many delegates and stakeholders opposing it due to sovereignty, cost, transparency, and power asymmetry concerns, while some advocate exploring safeguards and clearer definitions."},{"key":"tax-transparency","label":"Tax Transparency","description":"Expanding measures such as public country-by-country reporting, beneficial ownership registers, and automatic exchange of information to prevent disputes and strengthen fair, inclusive tax 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