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Not an official United Nations record.","video":{"id":"k1e/k1eids4k5b","kaltura_id":"1_eids4k5b","title":"(8th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(8th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1e/k1eids4k5b","date":"2026-02-06T00:00:00.000Z","scheduled_time":"2026-02-06T20:00:00.000Z","status":"finished","duration":"01:15:12","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/k1e/k1eids4k5b"},"metadata":{"summary":"The Fourth Session will take place at the United Nations Headquarters in New York from 2 to 13 February 2026, with no meetings on 4 February.","description":"Framework Convention (Continued) Discussion on the provisions in the updated draft framework convention template The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols. The United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","INTERNATIONAL COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"c5ba3608-1f75-46e4-8745-4dd55cbc18b8","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good afternoon colleagues.","start":1.04,"end":2.32,"topics":[],"words":[{"text":"Good","start":1.04,"end":1.2},{"text":"afternoon","start":1.2,"end":1.72},{"text":"colleagues.","start":1.72,"end":2.32}]}]},{"sentences":[{"text":"We all welcome to 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we would also appreciate some further background and explanation on how paragraphs 4 and 5 should be interpreted in this 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Mr. Koolaid.","start":560.83,"end":562.35,"topics":[],"words":[{"text":"Thank","start":560.83,"end":561.03},{"text":"you.","start":561.03,"end":561.27},{"text":"Mr.","start":561.27,"end":561.63},{"text":"Koolaid.","start":561.63,"end":562.35}]},{"text":"Capacity building is essential to ensure that all countries and especially developing countries can effectively administer and enforce domestic and international tax laws and policies.","start":563.31,"end":573.55,"topics":[{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. 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Thank you.","start":673.48,"end":674.88,"topics":[],"words":[{"text":"Thank","start":673.48,"end":673.84},{"text":"you.","start":673.84,"end":674.12},{"text":"Thank","start":674.44,"end":674.76},{"text":"you.","start":674.76,"end":674.88}]},{"text":"Norway, China, please.","start":674.88,"end":676.2,"topics":[],"words":[{"text":"Norway,","start":674.88,"end":675.32},{"text":"China,","start":675.32,"end":675.72},{"text":"please.","start":675.8,"end":676.2}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":10,"paragraphs":[{"sentences":[{"text":"Thank you.","start":679.08,"end":679.72,"topics":[],"words":[{"text":"Thank","start":679.08,"end":679.44},{"text":"you.","start":679.44,"end":679.72}]},{"text":"Kohlid.","start":679.72,"end":680.44,"topics":[],"words":[{"text":"Kohlid.","start":679.72,"end":680.44}]},{"text":"First, we agree that capacity building and the technical assistance are essential for inclusive and effective international tax code cooperation.","start":681.4,"end":689.59,"topics":[{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."}],"words":[{"text":"First,","start":681.4,"end":681.8},{"text":"we","start":681.88,"end":682.24},{"text":"agree","start":682.24,"end":682.6},{"text":"that","start":682.68,"end":683.08},{"text":"capacity","start":683.08,"end":683.72},{"text":"building","start":683.72,"end":684.08},{"text":"and","start":684.08,"end":684.32},{"text":"the","start":684.32,"end":684.48},{"text":"technical","start":684.48,"end":684.92},{"text":"assistance","start":684.92,"end":685.48},{"text":"are","start":685.48,"end":685.76},{"text":"essential","start":685.76,"end":686.2},{"text":"for","start":686.28,"end":686.64},{"text":"inclusive","start":686.64,"end":687.2},{"text":"and","start":687.2,"end":687.44},{"text":"effective","start":687.44,"end":688},{"text":"international","start":688,"end":688.36},{"text":"tax","start":688.44,"end":688.8},{"text":"code","start":688.8,"end":688.96},{"text":"cooperation.","start":689.03,"end":689.59}]},{"text":"China has consistently supported and has actively implemented concrete measures to assist developing countries in strengthening their tax administration capacities and will continue to do so.","start":690.23,"end":703.99,"topics":[{"key":"prioritizing-developing-countries","label":"Prioritizing Developing Countries","description":"Broad recognition that developing and least developed countries should be prioritized for assistance, while noting that all jurisdictions may need support at times. Proposals included predictable, tailored support aligned with domestic strategies and circumstances."},{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. 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Many proposed relocating general obligations to overarching provisions while retaining clear commitments to provide assistance."}],"words":[{"text":"First,","start":759.69,"end":760.09},{"text":"I","start":761.77,"end":762.05},{"text":"think","start":762.05,"end":762.29},{"text":"it","start":762.29,"end":762.57},{"text":"is","start":762.57,"end":762.85},{"text":"the","start":762.85,"end":763.21},{"text":"primary","start":763.21,"end":763.85},{"text":"responsibility","start":763.93,"end":764.65},{"text":"of","start":764.73,"end":765.05},{"text":"State","start":765.05,"end":765.33},{"text":"Parties.","start":765.33,"end":765.85}]},{"text":"Efforts to strengthen their own capacities and specific contents of capacity building should be clarified in this part.","start":766.01,"end":777.46,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Proposals included predictable, tailored support aligned with domestic strategies and circumstances."},{"key":"financing-capacity-building","label":"Financing for Capacity Building","description":"Recognition that financial and material assistance is essential for effective capacity building, with calls for enhanced, predictable funding. Proposals ranged from general commitments to offer assistance based on resources and expertise to establishing demand-driven funding mechanisms."}],"words":[{"text":"And","start":778.1,"end":778.46},{"text":"second,","start":778.46,"end":778.82},{"text":"the","start":779.62,"end":779.9},{"text":"supports","start":779.9,"end":780.62},{"text":"provided","start":780.62,"end":781.22},{"text":"by","start":781.22,"end":781.5},{"text":"developed","start":781.5,"end":782.18},{"text":"and","start":782.42,"end":782.7},{"text":"other","start":782.7,"end":782.94},{"text":"countries","start":782.94,"end":783.3},{"text":"in","start":783.3,"end":783.58},{"text":"a","start":783.58,"end":783.74},{"text":"position","start":783.74,"end":783.98},{"text":"to","start":783.98,"end":784.22},{"text":"do","start":784.22,"end":784.42},{"text":"so","start":784.42,"end":784.74},{"text":"to","start":785.14,"end":785.419},{"text":"State","start":785.419,"end":785.66},{"text":"Parties","start":785.66,"end":786.18},{"text":"in","start":786.18,"end":786.42},{"text":"need.","start":786.42,"end":786.74}]},{"text":"And the third, a coordinating and facilitating role for the Conference of the Parties and the Secretariat.","start":787.14,"end":794.02,"topics":[{"key":"institutional-mechanisms-governance","label":"Institutional Mechanisms and Governance","description":"Support for establishing or clarifying institutional arrangements—such as roles for the Conference of the Parties and the Secretariat—to coordinate, facilitate, and sustain capacity-building efforts. Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."},{"key":"coordination-avoiding-duplication","label":"Coordination and Avoiding Duplication","description":"Calls for coordinated capacity building among UN bodies, regional organizations, and bilateral initiatives to maximize efficiency and fill unmet needs. Delegations emphasized mechanisms to avoid overlap and ensure coherence across providers."}],"words":[{"text":"And","start":787.14,"end":787.46},{"text":"the","start":787.46,"end":787.66},{"text":"third,","start":787.66,"end":787.94},{"text":"a","start":788.18,"end":788.46},{"text":"coordinating","start":788.46,"end":789.1},{"text":"and","start":789.1,"end":789.38},{"text":"facilitating","start":789.38,"end":790.1},{"text":"role","start":790.1,"end":790.46},{"text":"for","start":790.46,"end":790.74},{"text":"the","start":790.74,"end":791.06},{"text":"Conference","start":791.06,"end":791.78},{"text":"of","start":791.78,"end":791.98},{"text":"the","start":791.98,"end":792.18},{"text":"Parties","start":792.18,"end":792.62},{"text":"and","start":792.62,"end":792.94},{"text":"the","start":792.94,"end":793.22},{"text":"Secretariat.","start":793.22,"end":794.02}]},{"text":"We think organizing the article in accordance with this structure can make the Article clear, legitimate, balanced and practical.","start":795.23,"end":804.59,"topics":[],"words":[{"text":"We","start":795.23,"end":795.39},{"text":"think","start":795.39,"end":795.71},{"text":"organizing","start":796.19,"end":796.99},{"text":"the","start":797.23,"end":797.51},{"text":"article","start":797.51,"end":797.79},{"text":"in","start":797.95,"end":798.27},{"text":"accordance","start":798.27,"end":798.79},{"text":"with","start":798.79,"end":799.07},{"text":"this","start":799.07,"end":799.39},{"text":"structure","start":799.39,"end":799.99},{"text":"can","start":799.99,"end":800.27},{"text":"make","start":800.27,"end":800.51},{"text":"the","start":800.51,"end":800.71},{"text":"Article","start":800.71,"end":800.99},{"text":"clear,","start":801.47,"end":801.87},{"text":"legitimate,","start":801.95,"end":802.67},{"text":"balanced","start":803.23,"end":803.83},{"text":"and","start":803.83,"end":804.03},{"text":"practical.","start":804.03,"end":804.59}]},{"text":"We can provide a draft text for consideration later in the form of written comments.","start":805.95,"end":810.43,"topics":[],"words":[{"text":"We","start":805.95,"end":806.23},{"text":"can","start":806.23,"end":806.43},{"text":"provide","start":806.43,"end":806.75},{"text":"a","start":806.75,"end":806.99},{"text":"draft","start":806.99,"end":807.39},{"text":"text","start":807.39,"end":807.75},{"text":"for","start":807.75,"end":807.99},{"text":"consideration","start":807.99,"end":808.59},{"text":"later","start":808.59,"end":808.87},{"text":"in","start":808.87,"end":809.11},{"text":"the","start":809.11,"end":809.27},{"text":"form","start":809.27,"end":809.47},{"text":"of","start":809.47,"end":809.75},{"text":"written","start":809.75,"end":810.15},{"text":"comments.","start":810.15,"end":810.43}]},{"text":"Thank 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Kohlid.","start":821.72,"end":822.84,"topics":[],"words":[{"text":"Thank","start":821.72,"end":821.88},{"text":"you,","start":821.88,"end":821.96},{"text":"Mr.","start":821.96,"end":822.2},{"text":"Kohlid.","start":822.2,"end":822.84}]},{"text":"I wasn't expecting.","start":822.84,"end":823.88,"topics":[],"words":[{"text":"I","start":822.84,"end":823.08},{"text":"wasn't","start":823.08,"end":823.36},{"text":"expecting.","start":823.36,"end":823.88}]},{"text":"But anyway.","start":825.24,"end":826.36,"topics":[],"words":[{"text":"But","start":825.24,"end":825.64},{"text":"anyway.","start":825.8,"end":826.36}]}]},{"sentences":[{"text":"Gonna push my lunch aside.","start":831.96,"end":834.68,"topics":[],"words":[{"text":"Gonna","start":831.96,"end":832.4},{"text":"push","start":832.4,"end":832.68},{"text":"my","start":832.68,"end":832.88},{"text":"lunch","start":832.88,"end":833.24},{"text":"aside.","start":834.04,"end":834.68}]}]},{"sentences":[{"text":"Well, thank you, Mr. Kohlid.","start":838.12,"end":841.28,"topics":[],"words":[{"text":"Well,","start":838.12,"end":838.52},{"text":"thank","start":840.12,"end":840.44},{"text":"you,","start":840.44,"end":840.52},{"text":"Mr.","start":840.52,"end":840.76},{"text":"Kohlid.","start":840.76,"end":841.28}]},{"text":"Capacity building and technical assistance are also now overview fundamental to ensuring that all jurisdictions jurisdictions can participate effectively and equitably in the international tax system.","start":841.28,"end":851.41,"topics":[{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."}],"words":[{"text":"Capacity","start":841.28,"end":841.72},{"text":"building","start":841.72,"end":842},{"text":"and","start":842,"end":842.24},{"text":"technical","start":842.24,"end":842.68},{"text":"assistance","start":842.68,"end":843.32},{"text":"are","start":843.32,"end":843.6},{"text":"also","start":843.6,"end":843.84},{"text":"now","start":843.84,"end":844.12},{"text":"overview","start":844.12,"end":844.52},{"text":"fundamental","start":844.52,"end":845.04},{"text":"to","start":845.04,"end":845.2},{"text":"ensuring","start":845.2,"end":845.52},{"text":"that","start":845.52,"end":845.72},{"text":"all","start":845.72,"end":845.84},{"text":"jurisdictions","start":845.84,"end":846.22},{"text":"jurisdictions","start":846.29,"end":846.73},{"text":"can","start":846.73,"end":847.01},{"text":"participate","start":847.01,"end":847.69},{"text":"effectively","start":847.69,"end":848.37},{"text":"and","start":848.45,"end":848.81},{"text":"equitably","start":848.81,"end":849.49},{"text":"in","start":849.73,"end":850.01},{"text":"the","start":850.01,"end":850.21},{"text":"international","start":850.21,"end":850.53},{"text":"tax","start":850.69,"end":851.05},{"text":"system.","start":851.05,"end":851.41}]},{"text":"We take this commitment very seriously, having implemented a wide range of initiatives to date and we remain fully determined to further expand these efforts in future.","start":851.81,"end":860.61,"topics":[{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."}],"words":[{"text":"We","start":851.81,"end":852.13},{"text":"take","start":852.13,"end":852.33},{"text":"this","start":852.33,"end":852.53},{"text":"commitment","start":852.53,"end":853.01},{"text":"very","start":853.01,"end":853.25},{"text":"seriously,","start":853.25,"end":853.89},{"text":"having","start":854.13,"end":854.49},{"text":"implemented","start":854.49,"end":855.05},{"text":"a","start":855.05,"end":855.21},{"text":"wide","start":855.21,"end":855.45},{"text":"range","start":855.45,"end":855.69},{"text":"of","start":855.69,"end":855.85},{"text":"initiatives","start":855.85,"end":856.37},{"text":"to","start":856.37,"end":856.57},{"text":"date","start":856.57,"end":856.93},{"text":"and","start":857.09,"end":857.37},{"text":"we","start":857.37,"end":857.57},{"text":"remain","start":857.57,"end":857.89},{"text":"fully","start":857.89,"end":858.25},{"text":"determined","start":858.25,"end":858.69},{"text":"to","start":858.69,"end":858.81},{"text":"further","start":858.81,"end":859.05},{"text":"expand","start":859.05,"end":859.49},{"text":"these","start":859.49,"end":859.73},{"text":"efforts","start":859.73,"end":860.09},{"text":"in","start":860.09,"end":860.29},{"text":"future.","start":860.29,"end":860.61}]},{"text":"This statement made in paragraph one is also in our view very broad and general.","start":861.33,"end":866.53,"topics":[],"words":[{"text":"This","start":861.33,"end":861.65},{"text":"statement","start":861.65,"end":861.97},{"text":"made","start":861.97,"end":862.29},{"text":"in","start":862.29,"end":862.489},{"text":"paragraph","start":862.489,"end":862.97},{"text":"one","start":862.97,"end":863.33},{"text":"is","start":863.49,"end":863.85},{"text":"also","start":863.85,"end":864.21},{"text":"in","start":864.37,"end":864.65},{"text":"our","start":864.65,"end":864.85},{"text":"view","start":864.85,"end":865.17},{"text":"very","start":865.25,"end":865.57},{"text":"broad","start":865.57,"end":865.89},{"text":"and","start":865.89,"end":866.21},{"text":"general.","start":866.21,"end":866.53}]},{"text":"It is relevant not only for the capacity building and technical assistance which is to be addressed under the Article, but it addresses the implementation of the entire Convention.","start":867.09,"end":878.74,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."},{"key":"prioritizing-developing-countries","label":"Prioritizing Developing Countries","description":"Broad recognition that developing and least developed countries should be prioritized for assistance, while noting that all jurisdictions may need support at times. Proposals included predictable, tailored support aligned with domestic strategies and circumstances."},{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."}],"words":[{"text":"The","start":1141.11,"end":1141.43},{"text":"measures","start":1141.43,"end":1141.87},{"text":"shall","start":1141.87,"end":1142.19},{"text":"include,","start":1142.19,"end":1142.47},{"text":"inter","start":1142.47,"end":1142.83},{"text":"alia,","start":1142.83,"end":1143.35},{"text":"a","start":1143.35,"end":1143.67},{"text":"Establishment","start":1144.71,"end":1145.47},{"text":"of","start":1145.47,"end":1145.67},{"text":"institutional","start":1145.67,"end":1146.27},{"text":"mechanisms","start":1146.27,"end":1146.99},{"text":"to","start":1146.99,"end":1147.23},{"text":"support","start":1147.23,"end":1147.51},{"text":"Member","start":1147.59,"end":1147.95},{"text":"States,","start":1147.95,"end":1148.31},{"text":"especially","start":1149.03,"end":1149.43},{"text":"developing","start":1149.59,"end":1150.23},{"text":"countries,","start":1150.23,"end":1150.55},{"text":"and","start":1150.79,"end":1151.07},{"text":"their","start":1151.07,"end":1151.27},{"text":"efforts","start":1151.27,"end":1151.59},{"text":"to","start":1151.59,"end":1151.829},{"text":"build","start":1151.829,"end":1152.07},{"text":"capacity","start":1152.07,"end":1152.55},{"text":"on","start":1152.55,"end":1152.75},{"text":"relevant","start":1152.75,"end":1153.19},{"text":"international","start":1153.19,"end":1153.51},{"text":"tax","start":1153.59,"end":1153.95},{"text":"practice","start":1153.95,"end":1154.55},{"text":"and","start":1155.11,"end":1155.51},{"text":"related","start":1155.51,"end":1155.91},{"text":"issues,","start":1155.99,"end":1156.39},{"text":"to","start":1156.39,"end":1156.67},{"text":"ensure","start":1156.67,"end":1156.87},{"text":"that","start":1156.87,"end":1157.11},{"text":"they","start":1157.11,"end":1157.31},{"text":"have","start":1157.31,"end":1157.47},{"text":"adequate","start":1157.47,"end":1157.99},{"text":"capacity","start":1157.99,"end":1158.51},{"text":"to","start":1158.51,"end":1158.75},{"text":"participate","start":1158.75,"end":1159.27},{"text":"effectively","start":1159.27,"end":1159.83},{"text":"in","start":1159.91,"end":1160.19},{"text":"international","start":1160.19,"end":1160.47},{"text":"tax","start":1160.55,"end":1160.87},{"text":"cooperation","start":1160.87,"end":1161.51},{"text":"and","start":1162.2,"end":1162.32},{"text":"to","start":1162.32,"end":1162.48},{"text":"implement","start":1162.48,"end":1162.88},{"text":"the","start":1162.88,"end":1163.16},{"text":"Framework","start":1163.16,"end":1163.6},{"text":"Convention.","start":1163.6,"end":1164.28}]},{"text":"B. Facilitate the development, transfer and acquisition of technology, knowledge, skills, capacity and expertise related to international tax cooperation and tax administration, including through peer learning, exchange programs and secondments.","start":1165.96,"end":1181.32,"topics":[{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. Stakeholders highlighted technology gaps as a major source of capacity constraints and inequality."},{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"B.","start":1165.96,"end":1166.36},{"text":"Facilitate","start":1166.52,"end":1167.12},{"text":"the","start":1167.12,"end":1167.32},{"text":"development,","start":1167.32,"end":1167.64},{"text":"transfer","start":1168.04,"end":1168.52},{"text":"and","start":1168.52,"end":1168.72},{"text":"acquisition","start":1168.72,"end":1169.2},{"text":"of","start":1169.2,"end":1169.4},{"text":"technology,","start":1169.4,"end":1169.72},{"text":"knowledge,","start":1170.84,"end":1171.44},{"text":"skills,","start":1171.44,"end":1172.04},{"text":"capacity","start":1172.76,"end":1173.28},{"text":"and","start":1173.28,"end":1173.48},{"text":"expertise","start":1173.48,"end":1174.12},{"text":"related","start":1174.2,"end":1174.56},{"text":"to","start":1174.56,"end":1174.8},{"text":"international","start":1174.8,"end":1175.08},{"text":"tax","start":1175.08,"end":1175.44},{"text":"cooperation","start":1175.44,"end":1176},{"text":"and","start":1176,"end":1176.16},{"text":"tax","start":1176.16,"end":1176.4},{"text":"administration,","start":1176.4,"end":1176.92},{"text":"including","start":1177.799,"end":1178.2},{"text":"through","start":1178.28,"end":1178.6},{"text":"peer","start":1178.6,"end":1178.92},{"text":"learning,","start":1178.92,"end":1179.32},{"text":"exchange","start":1179.4,"end":1179.96},{"text":"programs","start":1179.96,"end":1180.4},{"text":"and","start":1180.4,"end":1180.56},{"text":"secondments.","start":1180.56,"end":1181.32}]}]},{"sentences":[{"text":"C Promote and cooperate with relevant national, regional, all international organizations in the development, application and transfer of technologies, skills, practices and processes that boost efficiency in tax administration and to control, reduce or prevent tax evasion, aggressive tax planning and illicit financial flows.","start":1182.44,"end":1206.53,"topics":[{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. Stakeholders highlighted technology gaps as a major source of capacity constraints and inequality."},{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."},{"key":"coordination-avoiding-duplication","label":"Coordination and Avoiding Duplication","description":"Calls for coordinated capacity building among UN bodies, regional organizations, and bilateral initiatives to maximize efficiency and fill unmet needs. Delegations emphasized mechanisms to avoid overlap and ensure coherence across providers."}],"words":[{"text":"C","start":1182.44,"end":1182.84},{"text":"Promote","start":1183.32,"end":1183.84},{"text":"and","start":1183.84,"end":1184},{"text":"cooperate","start":1184,"end":1184.48},{"text":"with","start":1184.48,"end":1184.76},{"text":"relevant","start":1184.92,"end":1185.56},{"text":"national,","start":1185.72,"end":1186.12},{"text":"regional,","start":1186.36,"end":1187.08},{"text":"all","start":1187.73,"end":1187.93},{"text":"international","start":1187.93,"end":1188.29},{"text":"organizations","start":1188.37,"end":1189.33},{"text":"in","start":1189.33,"end":1189.53},{"text":"the","start":1189.53,"end":1189.69},{"text":"development,","start":1189.69,"end":1189.97},{"text":"application","start":1190.53,"end":1191.25},{"text":"and","start":1191.25,"end":1191.57},{"text":"transfer","start":1191.57,"end":1192.01},{"text":"of","start":1192.01,"end":1192.17},{"text":"technologies,","start":1192.17,"end":1192.85},{"text":"skills,","start":1193.25,"end":1193.97},{"text":"practices","start":1193.97,"end":1194.61},{"text":"and","start":1194.85,"end":1195.25},{"text":"processes","start":1195.25,"end":1195.97},{"text":"that","start":1196.21,"end":1196.53},{"text":"boost","start":1196.53,"end":1196.89},{"text":"efficiency","start":1196.89,"end":1197.61},{"text":"in","start":1197.61,"end":1197.77},{"text":"tax","start":1197.77,"end":1197.97},{"text":"administration","start":1197.97,"end":1198.53},{"text":"and","start":1199.09,"end":1199.41},{"text":"to","start":1199.41,"end":1199.65},{"text":"control,","start":1199.65,"end":1199.97},{"text":"reduce","start":1200.21,"end":1200.81},{"text":"or","start":1200.81,"end":1201.09},{"text":"prevent","start":1201.09,"end":1201.49},{"text":"tax","start":1201.49,"end":1201.81},{"text":"evasion,","start":1201.81,"end":1202.53},{"text":"aggressive","start":1202.77,"end":1203.449},{"text":"tax","start":1203.449,"end":1203.73},{"text":"planning","start":1203.81,"end":1204.45},{"text":"and","start":1204.69,"end":1205.01},{"text":"illicit","start":1205.01,"end":1205.57},{"text":"financial","start":1205.57,"end":1205.89},{"text":"flows.","start":1205.89,"end":1206.53}]},{"text":"D. Assist upon request in the development of a strong legislative foundation as well as technical programs, including those on prevention of harmful tax practices, unhealthy tax competition, aggressive tax planning, tax evasion and illicit financial flows.","start":1207.25,"end":1225,"topics":[{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. Delegations cautioned against overly detailed or prescriptive provisions so that support can adapt to evolving needs and technologies."},{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"D.","start":1207.25,"end":1207.65},{"text":"Assist","start":1207.89,"end":1208.29},{"text":"upon","start":1208.45,"end":1208.93},{"text":"request","start":1208.93,"end":1209.49},{"text":"in","start":1210.05,"end":1210.33},{"text":"the","start":1210.33,"end":1210.49},{"text":"development","start":1210.49,"end":1210.77},{"text":"of","start":1210.85,"end":1211.13},{"text":"a","start":1211.13,"end":1211.33},{"text":"strong","start":1211.33,"end":1211.57},{"text":"legislative","start":1211.57,"end":1212.25},{"text":"foundation","start":1212.25,"end":1212.77},{"text":"as","start":1212.77,"end":1213.05},{"text":"well","start":1213.05,"end":1213.21},{"text":"as","start":1213.21,"end":1213.37},{"text":"technical","start":1213.37,"end":1213.81},{"text":"programs,","start":1213.81,"end":1214.45},{"text":"including","start":1215.16,"end":1215.4},{"text":"those","start":1215.4,"end":1215.72},{"text":"on","start":1215.72,"end":1215.96},{"text":"prevention","start":1215.96,"end":1216.4},{"text":"of","start":1216.4,"end":1216.56},{"text":"harmful","start":1216.56,"end":1216.92},{"text":"tax","start":1216.92,"end":1217.2},{"text":"practices,","start":1217.2,"end":1217.72},{"text":"unhealthy","start":1217.8,"end":1218.52},{"text":"tax","start":1218.52,"end":1218.72},{"text":"competition,","start":1218.72,"end":1219.4},{"text":"aggressive","start":1219.96,"end":1220.6},{"text":"tax","start":1220.6,"end":1220.88},{"text":"planning,","start":1220.88,"end":1221.32},{"text":"tax","start":1221.32,"end":1221.56},{"text":"evasion","start":1221.56,"end":1222.28},{"text":"and","start":1222.28,"end":1222.52},{"text":"illicit","start":1222.52,"end":1223.16},{"text":"financial","start":1223.88,"end":1224.28},{"text":"flows.","start":1224.36,"end":1225}]},{"text":"E. Assist, as appropriate in the development of institutional framework for effective tax administration and to combat harmful tax practices, unhealthy tax competition, aggressive tax planning, tax evasion and illicit financial flows.","start":1225.72,"end":1241.81,"topics":[{"key":"institutional-mechanisms-governance","label":"Institutional Mechanisms and Governance","description":"Support for establishing or clarifying institutional arrangements—such as roles for the Conference of the Parties and the Secretariat—to coordinate, facilitate, and sustain capacity-building efforts. Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."},{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"E.","start":1225.72,"end":1226.12},{"text":"Assist,","start":1226.44,"end":1226.84},{"text":"as","start":1227.08,"end":1227.4},{"text":"appropriate","start":1227.4,"end":1227.96},{"text":"in","start":1228.04,"end":1228.32},{"text":"the","start":1228.32,"end":1228.48},{"text":"development","start":1228.48,"end":1228.76},{"text":"of","start":1228.84,"end":1229.16},{"text":"institutional","start":1229.16,"end":1229.76},{"text":"framework","start":1229.76,"end":1230.2},{"text":"for","start":1230.599,"end":1230.88},{"text":"effective","start":1230.88,"end":1231.36},{"text":"tax","start":1231.36,"end":1231.6},{"text":"administration","start":1231.6,"end":1232.2},{"text":"and","start":1232.36,"end":1232.64},{"text":"to","start":1232.64,"end":1232.8},{"text":"combat","start":1232.8,"end":1233.28},{"text":"harmful","start":1233.28,"end":1233.68},{"text":"tax","start":1233.68,"end":1233.92},{"text":"practices,","start":1233.92,"end":1234.52},{"text":"unhealthy","start":1235.16,"end":1235.92},{"text":"tax","start":1235.92,"end":1236.16},{"text":"competition,","start":1236.16,"end":1236.84},{"text":"aggressive","start":1237.48,"end":1238.04},{"text":"tax","start":1238.04,"end":1238.28},{"text":"planning,","start":1238.28,"end":1238.76},{"text":"tax","start":1238.76,"end":1239},{"text":"evasion","start":1239,"end":1239.72},{"text":"and","start":1240.21,"end":1240.37},{"text":"illicit","start":1240.37,"end":1240.85},{"text":"financial","start":1240.85,"end":1241.17},{"text":"flows.","start":1241.17,"end":1241.81}]},{"text":"F. Setting up data analytics and exchange of information frameworks, including the procurement and deployment of the requisite technology.","start":1242.37,"end":1249.89,"topics":[{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. Stakeholders highlighted technology gaps as a major source of capacity constraints and inequality."},{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"F.","start":1242.37,"end":1242.77},{"text":"Setting","start":1243.33,"end":1243.77},{"text":"up","start":1243.77,"end":1243.93},{"text":"data","start":1243.93,"end":1244.17},{"text":"analytics","start":1244.17,"end":1244.77},{"text":"and","start":1244.77,"end":1244.97},{"text":"exchange","start":1244.97,"end":1245.33},{"text":"of","start":1245.33,"end":1245.45},{"text":"information","start":1245.45,"end":1245.73},{"text":"frameworks,","start":1245.97,"end":1246.65},{"text":"including","start":1246.65,"end":1247.01},{"text":"the","start":1247.01,"end":1247.29},{"text":"procurement","start":1247.29,"end":1247.85},{"text":"and","start":1247.85,"end":1248.09},{"text":"deployment","start":1248.09,"end":1248.65},{"text":"of","start":1248.65,"end":1248.81},{"text":"the","start":1248.81,"end":1248.97},{"text":"requisite","start":1248.97,"end":1249.53},{"text":"technology.","start":1249.53,"end":1249.89}]},{"text":"G. The development and implementation of tax education and training programs, including the strengthening of national institutions on tax and the exchange of secondment of personnel to train experts in this field, in particular for developing countries.","start":1251.09,"end":1266.29,"topics":[{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."},{"key":"prioritizing-developing-countries","label":"Prioritizing Developing Countries","description":"Broad recognition that developing and least developed countries should be prioritized for assistance, while noting that all jurisdictions may need support at times. Proposals included predictable, tailored support aligned with domestic strategies and circumstances."}],"words":[{"text":"G.","start":1251.09,"end":1251.49},{"text":"The","start":1251.97,"end":1252.25},{"text":"development","start":1252.25,"end":1252.53},{"text":"and","start":1252.77,"end":1253.09},{"text":"implementation","start":1253.09,"end":1253.73},{"text":"of","start":1253.73,"end":1253.93},{"text":"tax","start":1253.93,"end":1254.21},{"text":"education","start":1254.21,"end":1254.61},{"text":"and","start":1254.61,"end":1254.89},{"text":"training","start":1254.89,"end":1255.21},{"text":"programs,","start":1255.21,"end":1255.89},{"text":"including","start":1256.29,"end":1256.69},{"text":"the","start":1256.77,"end":1257.05},{"text":"strengthening","start":1257.05,"end":1257.57},{"text":"of","start":1257.57,"end":1257.73},{"text":"national","start":1257.73,"end":1258.05},{"text":"institutions","start":1258.05,"end":1258.61},{"text":"on","start":1258.61,"end":1258.89},{"text":"tax","start":1258.89,"end":1259.17},{"text":"and","start":1259.33,"end":1259.61},{"text":"the","start":1259.61,"end":1259.81},{"text":"exchange","start":1259.81,"end":1260.21},{"text":"of","start":1260.21,"end":1260.33},{"text":"secondment","start":1260.33,"end":1261.09},{"text":"of","start":1261.33,"end":1261.69},{"text":"personnel","start":1261.69,"end":1262.33},{"text":"to","start":1262.33,"end":1262.57},{"text":"train","start":1262.57,"end":1262.85},{"text":"experts","start":1262.85,"end":1263.33},{"text":"in","start":1263.33,"end":1263.53},{"text":"this","start":1263.53,"end":1263.73},{"text":"field,","start":1263.73,"end":1264.05},{"text":"in","start":1264.53,"end":1264.85},{"text":"particular","start":1264.85,"end":1265.17},{"text":"for","start":1265.17,"end":1265.49},{"text":"developing","start":1265.49,"end":1265.97},{"text":"countries.","start":1265.97,"end":1266.29}]}]},{"sentences":[{"text":"H. Enhancement of financial and material assistance to support capacity building and technical assistance generally.","start":1267.57,"end":1275.25,"topics":[{"key":"financing-capacity-building","label":"Financing for Capacity Building","description":"Recognition that financial and material assistance is essential for effective capacity building, with calls for enhanced, predictable funding. Proposals ranged from general commitments to offer assistance based on resources and expertise to establishing demand-driven funding mechanisms."}],"words":[{"text":"H.","start":1267.57,"end":1267.81},{"text":"Enhancement","start":1268.53,"end":1269.17},{"text":"of","start":1269.17,"end":1269.41},{"text":"financial","start":1269.41,"end":1269.73},{"text":"and","start":1269.81,"end":1270.09},{"text":"material","start":1270.09,"end":1270.57},{"text":"assistance","start":1270.57,"end":1271.17},{"text":"to","start":1271.17,"end":1271.37},{"text":"support","start":1271.37,"end":1271.65},{"text":"capacity","start":1271.65,"end":1272.25},{"text":"building","start":1272.25,"end":1272.61},{"text":"and","start":1273.09,"end":1273.45},{"text":"technical","start":1273.45,"end":1273.89},{"text":"assistance","start":1273.89,"end":1274.45},{"text":"generally.","start":1274.53,"end":1275.25}]},{"text":"I. Where necessary coordination of technical assistance or capacitation program for Member States from various stakeholders in a manner that ensures efficient use of resources, avoids undue duplication of efforts and boost impact.","start":1276.29,"end":1291.09,"topics":[{"key":"coordination-avoiding-duplication","label":"Coordination and Avoiding Duplication","description":"Calls for coordinated capacity building among UN bodies, regional organizations, and bilateral initiatives to maximize efficiency and fill unmet needs. Delegations emphasized mechanisms to avoid overlap and ensure coherence across providers."}],"words":[{"text":"I.","start":1276.29,"end":1276.69},{"text":"Where","start":1277.33,"end":1277.69},{"text":"necessary","start":1277.69,"end":1278.33},{"text":"coordination","start":1278.33,"end":1278.85},{"text":"of","start":1278.85,"end":1279.13},{"text":"technical","start":1279.13,"end":1279.49},{"text":"assistance","start":1279.49,"end":1280.05},{"text":"or","start":1280.05,"end":1280.25},{"text":"capacitation","start":1280.25,"end":1281.05},{"text":"program","start":1281.05,"end":1281.41},{"text":"for","start":1281.41,"end":1281.69},{"text":"Member","start":1281.69,"end":1281.93},{"text":"States","start":1281.93,"end":1282.29},{"text":"from","start":1282.69,"end":1283.01},{"text":"various","start":1283.01,"end":1283.37},{"text":"stakeholders","start":1283.37,"end":1284.09},{"text":"in","start":1284.09,"end":1284.33},{"text":"a","start":1284.33,"end":1284.49},{"text":"manner","start":1284.49,"end":1284.77},{"text":"that","start":1284.77,"end":1284.93},{"text":"ensures","start":1284.93,"end":1285.41},{"text":"efficient","start":1285.41,"end":1285.89},{"text":"use","start":1285.89,"end":1286.13},{"text":"of","start":1286.13,"end":1286.37},{"text":"resources,","start":1286.37,"end":1286.93},{"text":"avoids","start":1287.73,"end":1288.25},{"text":"undue","start":1288.25,"end":1288.85},{"text":"duplication","start":1288.85,"end":1289.37},{"text":"of","start":1289.37,"end":1289.53},{"text":"efforts","start":1289.53,"end":1290.01},{"text":"and","start":1290.01,"end":1290.29},{"text":"boost","start":1290.29,"end":1290.73},{"text":"impact.","start":1290.73,"end":1291.09}]},{"text":"I move to paragraph three.","start":1292.22,"end":1293.58,"topics":[],"words":[{"text":"I","start":1292.22,"end":1292.34},{"text":"move","start":1292.34,"end":1292.54},{"text":"to","start":1292.54,"end":1292.74},{"text":"paragraph","start":1292.74,"end":1293.22},{"text":"three.","start":1293.22,"end":1293.58}]},{"text":"To the extent possible, these measures shall be without prejudice to existing foreign assistance commitments or to other financial cooperation arrangements at the bilateral, regional or international level.","start":1294.46,"end":1307.98,"topics":[{"key":"coordination-avoiding-duplication","label":"Coordination and Avoiding Duplication","description":"Calls for coordinated capacity building among UN bodies, regional organizations, and bilateral initiatives to maximize efficiency and fill unmet needs. Delegations emphasized mechanisms to avoid overlap and ensure coherence across providers."}],"words":[{"text":"To","start":1294.46,"end":1294.74},{"text":"the","start":1294.74,"end":1294.9},{"text":"extent","start":1294.9,"end":1295.3},{"text":"possible,","start":1295.3,"end":1295.66},{"text":"these","start":1295.74,"end":1296.06},{"text":"measures","start":1296.06,"end":1296.54},{"text":"shall","start":1296.54,"end":1296.98},{"text":"be","start":1296.98,"end":1297.26},{"text":"without","start":1297.26,"end":1297.54},{"text":"prejudice","start":1297.54,"end":1298.22},{"text":"to","start":1298.22,"end":1298.42},{"text":"existing","start":1298.42,"end":1298.86},{"text":"foreign","start":1298.86,"end":1299.18},{"text":"assistance","start":1299.18,"end":1299.74},{"text":"commitments","start":1299.74,"end":1300.38},{"text":"or","start":1300.62,"end":1300.94},{"text":"to","start":1300.94,"end":1301.26},{"text":"other","start":1301.5,"end":1301.9},{"text":"financial","start":1301.9,"end":1302.3},{"text":"cooperation","start":1302.38,"end":1302.94},{"text":"arrangements","start":1302.94,"end":1303.58},{"text":"at","start":1304.46,"end":1304.78},{"text":"the","start":1304.78,"end":1304.98},{"text":"bilateral,","start":1304.98,"end":1305.66},{"text":"regional","start":1305.66,"end":1306.3},{"text":"or","start":1306.7,"end":1307.02},{"text":"international","start":1307.02,"end":1307.34},{"text":"level.","start":1307.58,"end":1307.98}]}]},{"sentences":[{"text":"And the last paragraph, State Parties may conclude bilateral or multilateral agreements or arrangements on material and logistical assistance, taking into consideration the financial arrangements necessary for the means of international cooperation provided by this Convention to be effective.","start":1309.1,"end":1327.13,"topics":[{"key":"financing-capacity-building","label":"Financing for Capacity Building","description":"Recognition that financial and material assistance is essential for effective capacity building, with calls for enhanced, predictable funding. Proposals ranged from general commitments to offer assistance based on resources and expertise to establishing demand-driven funding mechanisms."},{"key":"institutional-mechanisms-governance","label":"Institutional Mechanisms and Governance","description":"Support for establishing or clarifying institutional arrangements—such as roles for the Conference of the Parties and the Secretariat—to coordinate, facilitate, and sustain capacity-building efforts. Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."}],"words":[{"text":"And","start":1309.1,"end":1309.38},{"text":"the","start":1309.38,"end":1309.54},{"text":"last","start":1309.54,"end":1309.78},{"text":"paragraph,","start":1309.78,"end":1310.38},{"text":"State","start":1310.94,"end":1311.3},{"text":"Parties","start":1311.3,"end":1311.78},{"text":"may","start":1311.78,"end":1312.06},{"text":"conclude","start":1312.06,"end":1312.7},{"text":"bilateral","start":1312.78,"end":1313.46},{"text":"or","start":1313.46,"end":1313.66},{"text":"multilateral","start":1313.66,"end":1314.42},{"text":"agreements","start":1314.42,"end":1314.98},{"text":"or","start":1314.98,"end":1315.22},{"text":"arrangements","start":1315.22,"end":1315.82},{"text":"on","start":1316.22,"end":1316.54},{"text":"material","start":1316.54,"end":1317.02},{"text":"and","start":1317.02,"end":1317.22},{"text":"logistical","start":1317.22,"end":1317.66},{"text":"assistance,","start":1317.66,"end":1318.22},{"text":"taking","start":1319.05,"end":1319.25},{"text":"into","start":1319.25,"end":1319.53},{"text":"consideration","start":1319.53,"end":1320.21},{"text":"the","start":1320.21,"end":1320.53},{"text":"financial","start":1320.53,"end":1320.89},{"text":"arrangements","start":1320.89,"end":1321.57},{"text":"necessary","start":1321.57,"end":1322.05},{"text":"for","start":1322.05,"end":1322.21},{"text":"the","start":1322.21,"end":1322.37},{"text":"means","start":1322.37,"end":1322.57},{"text":"of","start":1322.57,"end":1322.77},{"text":"international","start":1322.77,"end":1323.05},{"text":"cooperation","start":1323.29,"end":1324.09},{"text":"provided","start":1324.49,"end":1325.21},{"text":"by","start":1325.21,"end":1325.41},{"text":"this","start":1325.41,"end":1325.61},{"text":"Convention","start":1325.61,"end":1326.17},{"text":"to","start":1326.17,"end":1326.41},{"text":"be","start":1326.41,"end":1326.61},{"text":"effective.","start":1326.61,"end":1327.13}]},{"text":"So this is our proposed text from the Africa Group and like I indicated in my opening remarks, we're trying to ensure that it's as it's as broad as possible, covering various areas and different forms of technical assistance and capacity building, and also to ensure that there is sustainability in terms of training experts and ensuring that secondments and peer learning are one of the means of ensuring that the technical assistance and capacity building is enhanced to achieve not only the objectives of the Framework Convention, but ultimately enhance international tax cooperation and domestic revenue mobilization.","start":1327.85,"end":1366.77,"topics":[{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. 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Saudi Arabia. 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aligning with the comments made by Zambia, China and Germany, we note that the language in paragraph one appears to be general in nature and reads more like an overarching enabling provision rather than one specifically focused on capacity building.","start":1508.82,"end":1524.9,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Sierra Leone, please.","start":1608.9,"end":1610.98,"topics":[],"words":[{"text":"Thank","start":1608.9,"end":1609.22},{"text":"you,","start":1609.22,"end":1609.38},{"text":"Peru.","start":1609.38,"end":1609.94},{"text":"Sierra","start":1609.94,"end":1610.34},{"text":"Leone,","start":1610.34,"end":1610.66},{"text":"please.","start":1610.66,"end":1610.98}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"Thank you, Khalid. Thank you, Chair.","start":1612.19,"end":1614.27,"topics":[],"words":[{"text":"Thank","start":1612.19,"end":1612.35},{"text":"you,","start":1612.35,"end":1612.51},{"text":"Khalid.","start":1612.51,"end":1613.07},{"text":"Thank","start":1613.47,"end":1613.79},{"text":"you,","start":1613.79,"end":1613.95},{"text":"Chair.","start":1613.95,"end":1614.27}]},{"text":"Sialo associates itself fully with a statement delivered by Zambia on behalf of the African group on Article 12 capacity building and technical assistance.","start":1615.47,"end":1625.31,"topics":[],"words":[{"text":"Sialo","start":1615.47,"end":1616.19},{"text":"associates","start":1616.19,"end":1616.83},{"text":"itself","start":1616.99,"end":1617.55},{"text":"fully","start":1617.55,"end":1618.07},{"text":"with","start":1618.07,"end":1618.31},{"text":"a","start":1618.31,"end":1618.47},{"text":"statement","start":1618.47,"end":1618.75},{"text":"delivered","start":1618.75,"end":1619.35},{"text":"by","start":1619.35,"end":1619.51},{"text":"Zambia","start":1619.51,"end":1620.03},{"text":"on","start":1620.03,"end":1620.23},{"text":"behalf","start":1620.23,"end":1620.55},{"text":"of","start":1620.55,"end":1620.67},{"text":"the","start":1620.67,"end":1620.79},{"text":"African","start":1620.79,"end":1621.27},{"text":"group","start":1621.27,"end":1621.51},{"text":"on","start":1621.51,"end":1621.79},{"text":"Article","start":1621.79,"end":1622.11},{"text":"12","start":1622.19,"end":1622.59},{"text":"capacity","start":1623.07,"end":1623.75},{"text":"building","start":1623.75,"end":1624.07},{"text":"and","start":1624.07,"end":1624.31},{"text":"technical","start":1624.31,"end":1624.71},{"text":"assistance.","start":1624.71,"end":1625.31}]}]},{"sentences":[{"text":"We consider Article 12 to be foundational to the Convention as the effective implementation of all substantive obligations depend on the availability of adequate and sustainable sustainable capacity in developing and least developed countries.","start":1626.19,"end":1641.02,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."},{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. Stakeholders highlighted technology gaps as a major source of capacity constraints and inequality."}],"words":[{"text":"We","start":1668.57,"end":1668.89},{"text":"emphasize","start":1668.89,"end":1669.45},{"text":"that","start":1669.45,"end":1669.69},{"text":"capacity","start":1669.69,"end":1670.25},{"text":"building","start":1670.25,"end":1670.57},{"text":"should","start":1670.73,"end":1671.01},{"text":"be","start":1671.01,"end":1671.25},{"text":"broad","start":1671.25,"end":1671.57},{"text":"in","start":1671.57,"end":1671.81},{"text":"scope,","start":1671.81,"end":1672.25},{"text":"encompassing","start":1672.57,"end":1673.49},{"text":"legal","start":1673.49,"end":1673.93},{"text":"and","start":1673.93,"end":1674.17},{"text":"regulatory","start":1674.17,"end":1674.77},{"text":"frameworks,","start":1674.77,"end":1675.45},{"text":"institutional","start":1675.77,"end":1676.57},{"text":"strengthening,","start":1676.57,"end":1677.29},{"text":"human","start":1677.37,"end":1677.73},{"text":"resource","start":1677.73,"end":1678.25},{"text":"development","start":1678.25,"end":1678.57},{"text":"and","start":1678.89,"end":1679.17},{"text":"digital","start":1679.17,"end":1679.45},{"text":"infrastructure","start":1679.61,"end":1680.33},{"text":"for","start":1680.49,"end":1680.81},{"text":"tax","start":1680.81,"end":1681.09},{"text":"Administration.","start":1681.09,"end":1681.69}]},{"text":"Sialun further supports the explicit prioritization of developing and least developed countries and stresses that assistance should be demand driven, tailored to national circumstances and aligned with domestic development strategies.","start":1682.41,"end":1697.38,"topics":[{"key":"prioritizing-developing-countries","label":"Prioritizing Developing Countries","description":"Broad recognition that developing and least developed countries should be prioritized for assistance, while noting that all jurisdictions may need support at times. Proposals included predictable, tailored support aligned with domestic strategies and circumstances."},{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. Delegations cautioned against overly detailed or prescriptive provisions so that support can adapt to evolving needs and technologies."}],"words":[{"text":"Sialun","start":1682.41,"end":1683.17},{"text":"further","start":1683.17,"end":1683.41},{"text":"supports","start":1683.41,"end":1683.89},{"text":"the","start":1683.89,"end":1684.05},{"text":"explicit","start":1684.05,"end":1684.57},{"text":"prioritization","start":1684.57,"end":1685.29},{"text":"of","start":1685.29,"end":1685.61},{"text":"developing","start":1685.61,"end":1686.33},{"text":"and","start":1686.49,"end":1686.81},{"text":"least","start":1686.81,"end":1687.09},{"text":"developed","start":1687.09,"end":1687.57},{"text":"countries","start":1687.57,"end":1687.85},{"text":"and","start":1688.33,"end":1688.65},{"text":"stresses","start":1688.65,"end":1689.37},{"text":"that","start":1689.37,"end":1689.69},{"text":"assistance","start":1689.69,"end":1690.41},{"text":"should","start":1690.9,"end":1691.06},{"text":"be","start":1691.06,"end":1691.3},{"text":"demand","start":1691.3,"end":1691.62},{"text":"driven,","start":1691.78,"end":1692.26},{"text":"tailored","start":1692.42,"end":1692.94},{"text":"to","start":1692.94,"end":1693.14},{"text":"national","start":1693.14,"end":1693.46},{"text":"circumstances","start":1693.54,"end":1694.34},{"text":"and","start":1694.66,"end":1694.98},{"text":"aligned","start":1694.98,"end":1695.46},{"text":"with","start":1695.46,"end":1695.58},{"text":"domestic","start":1695.58,"end":1696.1},{"text":"development","start":1696.1,"end":1696.42},{"text":"strategies.","start":1696.66,"end":1697.38}]}]},{"sentences":[{"text":"We support a UN coordinated approach to capacity building and technical assistance, including the promotion of south and regional cooperation to ensure inclusivity, coherence and sustainability.","start":1697.94,"end":1710.58,"topics":[{"key":"coordination-avoiding-duplication","label":"Coordination and Avoiding Duplication","description":"Calls for coordinated capacity building among UN bodies, regional organizations, and bilateral initiatives to maximize efficiency and fill unmet needs. Delegations emphasized mechanisms to avoid overlap and ensure coherence across providers."},{"key":"institutional-mechanisms-governance","label":"Institutional Mechanisms and Governance","description":"Support for establishing or clarifying institutional arrangements—such as roles for the Conference of the Parties and the Secretariat—to coordinate, facilitate, and sustain capacity-building efforts. Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."}],"words":[{"text":"We","start":1697.94,"end":1698.26},{"text":"support","start":1698.26,"end":1698.58},{"text":"a","start":1698.58,"end":1698.86},{"text":"UN","start":1698.86,"end":1699.14},{"text":"coordinated","start":1699.22,"end":1699.94},{"text":"approach","start":1699.94,"end":1700.22},{"text":"to","start":1700.22,"end":1700.46},{"text":"capacity","start":1700.46,"end":1700.98},{"text":"building","start":1700.98,"end":1701.3},{"text":"and","start":1701.38,"end":1701.7},{"text":"technical","start":1701.7,"end":1702.14},{"text":"assistance,","start":1702.14,"end":1702.74},{"text":"including","start":1703.06,"end":1703.46},{"text":"the","start":1703.54,"end":1703.82},{"text":"promotion","start":1703.82,"end":1704.18},{"text":"of","start":1704.18,"end":1704.34},{"text":"south","start":1704.34,"end":1704.66},{"text":"and","start":1705.62,"end":1705.9},{"text":"regional","start":1705.9,"end":1706.38},{"text":"cooperation","start":1706.38,"end":1706.98},{"text":"to","start":1706.98,"end":1707.26},{"text":"ensure","start":1707.26,"end":1707.54},{"text":"inclusivity,","start":1707.62,"end":1708.58},{"text":"coherence","start":1708.9,"end":1709.58},{"text":"and","start":1709.58,"end":1709.9},{"text":"sustainability.","start":1709.9,"end":1710.58}]},{"text":"Finally, Sialun underscores that Article 12 underpins the effective implementation of of other provisions of the Convention including exchange of information, dispute resolution and international cooperation in tax matters.","start":1711.62,"end":1726.97,"topics":[{"key":"institutional-mechanisms-governance","label":"Institutional Mechanisms and Governance","description":"Support for establishing or clarifying institutional arrangements—such as roles for the Conference of the Parties and the Secretariat—to coordinate, facilitate, and sustain capacity-building efforts. Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."}],"words":[{"text":"Finally,","start":1711.62,"end":1712.18},{"text":"Sialun","start":1712.18,"end":1712.94},{"text":"underscores","start":1712.94,"end":1713.78},{"text":"that","start":1713.94,"end":1714.34},{"text":"Article","start":1714.34,"end":1714.74},{"text":"12","start":1714.9,"end":1715.3},{"text":"underpins","start":1715.3,"end":1715.94},{"text":"the","start":1715.94,"end":1716.18},{"text":"effective","start":1716.18,"end":1716.74},{"text":"implementation","start":1716.74,"end":1717.46},{"text":"of","start":1717.46,"end":1717.78},{"text":"of","start":1718.01,"end":1718.13},{"text":"other","start":1718.13,"end":1718.37},{"text":"provisions","start":1718.37,"end":1719.09},{"text":"of","start":1719.09,"end":1719.25},{"text":"the","start":1719.25,"end":1719.41},{"text":"Convention","start":1719.41,"end":1720.09},{"text":"including","start":1720.41,"end":1720.81},{"text":"exchange","start":1720.97,"end":1721.49},{"text":"of","start":1721.49,"end":1721.73},{"text":"information,","start":1721.73,"end":1722.09},{"text":"dispute","start":1722.73,"end":1723.29},{"text":"resolution","start":1723.29,"end":1723.93},{"text":"and","start":1724.25,"end":1724.61},{"text":"international","start":1724.61,"end":1724.97},{"text":"cooperation","start":1725.21,"end":1725.81},{"text":"in","start":1725.81,"end":1726.05},{"text":"tax","start":1726.05,"end":1726.33},{"text":"matters.","start":1726.33,"end":1726.97}]},{"text":"We therefore Support strengthening Article 12 in line with the African Group's proposal to ensure it delivers meaningful long term and equitable capacity support.","start":1727.21,"end":1738.97,"topics":[{"key":"institutional-mechanisms-governance","label":"Institutional Mechanisms and Governance","description":"Support for establishing or clarifying institutional arrangements—such as roles for the Conference of the Parties and the Secretariat—to coordinate, facilitate, and sustain capacity-building efforts. Several delegations called for dedicated mechanisms under the Convention to support participation and implementation."},{"key":"financing-capacity-building","label":"Financing for Capacity Building","description":"Recognition that financial and material assistance is essential for effective capacity building, with calls for enhanced, predictable funding. Proposals ranged from general commitments to offer assistance based on resources and expertise to establishing demand-driven funding mechanisms."}],"words":[{"text":"We","start":1727.21,"end":1727.49},{"text":"therefore","start":1727.49,"end":1727.97},{"text":"Support","start":1727.97,"end":1728.33},{"text":"strengthening","start":1728.49,"end":1729.21},{"text":"Article","start":1729.21,"end":1729.53},{"text":"12","start":1729.69,"end":1730.09},{"text":"in","start":1730.33,"end":1730.65},{"text":"line","start":1730.65,"end":1730.89},{"text":"with","start":1730.89,"end":1731.09},{"text":"the","start":1731.09,"end":1731.29},{"text":"African","start":1731.29,"end":1731.93},{"text":"Group's","start":1731.93,"end":1732.37},{"text":"proposal","start":1732.37,"end":1732.97},{"text":"to","start":1733.13,"end":1733.41},{"text":"ensure","start":1733.41,"end":1733.69},{"text":"it","start":1733.849,"end":1734.21},{"text":"delivers","start":1734.21,"end":1734.85},{"text":"meaningful","start":1734.85,"end":1735.53},{"text":"long","start":1735.69,"end":1736.01},{"text":"term","start":1736.01,"end":1736.33},{"text":"and","start":1736.49,"end":1736.85},{"text":"equitable","start":1736.85,"end":1737.61},{"text":"capacity","start":1737.85,"end":1738.61},{"text":"support.","start":1738.61,"end":1738.97}]},{"text":"Thank you Chair.","start":1739.53,"end":1740.25,"topics":[],"words":[{"text":"Thank","start":1739.53,"end":1739.85},{"text":"you","start":1739.85,"end":1739.97},{"text":"Chair.","start":1739.97,"end":1740.25}]}]}],"speaker":{"name":null,"affiliation":"SLE","affiliation_full":"Sierra Leone","group":null,"function":"Representative"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you Sierra Leone, Nigeria please.","start":1743.46,"end":1745.14,"topics":[],"words":[{"text":"Thank","start":1743.46,"end":1743.58},{"text":"you","start":1743.58,"end":1743.66},{"text":"Sierra","start":1743.66,"end":1743.94},{"text":"Leone,","start":1743.94,"end":1744.3},{"text":"Nigeria","start":1744.3,"end":1744.86},{"text":"please.","start":1744.86,"end":1745.14}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":27,"paragraphs":[{"sentences":[{"text":"Thanks colleagues and good afternoon to everyone.","start":1746.98,"end":1750.9,"topics":[],"words":[{"text":"Thanks","start":1746.98,"end":1747.46},{"text":"colleagues","start":1748.1,"end":1748.82},{"text":"and","start":1748.82,"end":1749.02},{"text":"good","start":1749.02,"end":1749.22},{"text":"afternoon","start":1749.22,"end":1749.74},{"text":"to","start":1749.74,"end":1750.1},{"text":"everyone.","start":1750.5,"end":1750.9}]},{"text":"I do not intend to speak for too long because it appears there is a good convergence around capacity building and technical assistance and that is a good one because it is actually desirable for effective implementation of the Convention and also the improvement in tax arena generally.","start":1752.18,"end":1776.84,"topics":[{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. Delegations cautioned against overly detailed or prescriptive provisions so that support can adapt to evolving needs and technologies."}],"words":[{"text":"I","start":1752.18,"end":1752.46},{"text":"do","start":1752.46,"end":1752.62},{"text":"not","start":1752.62,"end":1752.78},{"text":"intend","start":1752.78,"end":1753.1},{"text":"to","start":1753.1,"end":1753.26},{"text":"speak","start":1753.26,"end":1753.46},{"text":"for","start":1753.46,"end":1753.58},{"text":"too","start":1753.58,"end":1753.78},{"text":"long","start":1753.78,"end":1754.06},{"text":"because","start":1754.06,"end":1754.42},{"text":"it","start":1755.14,"end":1755.46},{"text":"appears","start":1755.46,"end":1755.9},{"text":"there","start":1755.9,"end":1756.1},{"text":"is","start":1756.1,"end":1756.42},{"text":"a","start":1757.3,"end":1757.58},{"text":"good","start":1757.58,"end":1757.74},{"text":"convergence","start":1757.74,"end":1758.5},{"text":"around","start":1758.58,"end":1758.98},{"text":"capacity","start":1759.14,"end":1759.78},{"text":"building","start":1759.78,"end":1760.06},{"text":"and","start":1760.06,"end":1760.3},{"text":"technical","start":1760.3,"end":1760.74},{"text":"assistance","start":1760.74,"end":1761.38},{"text":"and","start":1761.94,"end":1762.34},{"text":"that","start":1763.3,"end":1763.7},{"text":"is","start":1764.26,"end":1764.66},{"text":"a","start":1765.3,"end":1765.58},{"text":"good","start":1765.58,"end":1765.74},{"text":"one","start":1765.74,"end":1765.94},{"text":"because","start":1765.94,"end":1766.18},{"text":"it","start":1766.18,"end":1766.38},{"text":"is","start":1766.38,"end":1766.58},{"text":"actually","start":1766.58,"end":1766.9},{"text":"desirable","start":1766.9,"end":1767.7},{"text":"for","start":1768.26,"end":1768.66},{"text":"effective","start":1768.66,"end":1769.34},{"text":"implementation","start":1769.34,"end":1770.1},{"text":"of","start":1771.16,"end":1771.32},{"text":"the","start":1771.32,"end":1771.52},{"text":"Convention","start":1771.52,"end":1772.28},{"text":"and","start":1772.36,"end":1772.72},{"text":"also","start":1772.72,"end":1773.08},{"text":"the","start":1773.96,"end":1774.36},{"text":"improvement","start":1774.52,"end":1775.12},{"text":"in","start":1775.12,"end":1775.32},{"text":"tax","start":1775.32,"end":1775.56},{"text":"arena","start":1775.56,"end":1776.16},{"text":"generally.","start":1776.16,"end":1776.84}]},{"text":"So we cannot therefore overemphasize the importance of capacity building and technical assistance, but it must be tailored to meet the varying needs of all jurisdictions that may require it.","start":1777.88,"end":1792.84,"topics":[{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. 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Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."}],"words":[{"text":"Singapore","start":1867.92,"end":1868.48},{"text":"recognizes","start":1868.48,"end":1869.08},{"text":"that","start":1869.08,"end":1869.28},{"text":"capacity","start":1869.28,"end":1869.84},{"text":"building","start":1869.84,"end":1870.12},{"text":"is","start":1870.12,"end":1870.32},{"text":"an","start":1870.32,"end":1870.44},{"text":"important","start":1870.44,"end":1870.72},{"text":"enabler","start":1870.72,"end":1871.4},{"text":"for","start":1871.4,"end":1871.56},{"text":"States","start":1871.56,"end":1871.8},{"text":"to","start":1871.8,"end":1872},{"text":"mobilise","start":1872,"end":1872.48},{"text":"resources","start":1872.48,"end":1872.92},{"text":"for","start":1872.92,"end":1873.12},{"text":"domestic","start":1873.12,"end":1873.48},{"text":"development","start":1873.48,"end":1873.76},{"text":"and","start":1874.37,"end":1874.53},{"text":"international","start":1874.53,"end":1874.85},{"text":"tax","start":1874.93,"end":1875.29},{"text":"cooperation.","start":1875.29,"end":1875.97}]},{"text":"Singapore has been actively providing assistance in this respect and we will continue to do so.","start":1876.45,"end":1880.37,"topics":[{"key":"financing-capacity-building","label":"Financing for Capacity Building","description":"Recognition that financial and material assistance is essential for effective capacity building, with calls for enhanced, predictable funding. Proposals ranged from general commitments to offer assistance based on resources and expertise to establishing demand-driven funding mechanisms."}],"words":[{"text":"Singapore","start":1876.45,"end":1876.97},{"text":"has","start":1876.97,"end":1877.09},{"text":"been","start":1877.09,"end":1877.21},{"text":"actively","start":1877.21,"end":1877.61},{"text":"providing","start":1877.61,"end":1877.93},{"text":"assistance","start":1877.93,"end":1878.37},{"text":"in","start":1878.37,"end":1878.57},{"text":"this","start":1878.57,"end":1878.73},{"text":"respect","start":1878.73,"end":1878.97},{"text":"and","start":1878.97,"end":1879.17},{"text":"we","start":1879.17,"end":1879.29},{"text":"will","start":1879.29,"end":1879.45},{"text":"continue","start":1879.45,"end":1879.69},{"text":"to","start":1879.69,"end":1879.89},{"text":"do","start":1879.89,"end":1880.05},{"text":"so.","start":1880.05,"end":1880.37}]},{"text":"Just 2 comments on this article.","start":1880.69,"end":1883.49,"topics":[],"words":[{"text":"Just","start":1880.69,"end":1881.01},{"text":"2","start":1881.01,"end":1881.33},{"text":"comments","start":1881.73,"end":1882.13},{"text":"on","start":1882.29,"end":1882.57},{"text":"this","start":1882.57,"end":1882.85},{"text":"article.","start":1883.09,"end":1883.49}]},{"text":"On paragraph 1 we share the views echoed by Norway, China, Germany, Saudi Arabia and others that this may be more appropriately placed in another article on obligations or perhaps in the preamble on paragraph 3.","start":1884.29,"end":1895.97,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Proposals included predictable, tailored support aligned with domestic strategies and circumstances."}],"words":[{"text":"support","start":2110.22,"end":2110.62},{"text":"the","start":2110.94,"end":2111.34},{"text":"importance","start":2111.5,"end":2112.18},{"text":"of","start":2112.18,"end":2112.54},{"text":"of","start":2113.43,"end":2113.59},{"text":"having","start":2113.59,"end":2113.91},{"text":"Article","start":2114.39,"end":2114.79},{"text":"12","start":2114.87,"end":2115.27},{"text":"in","start":2115.27,"end":2115.55},{"text":"the","start":2115.55,"end":2115.75},{"text":"framework","start":2115.75,"end":2116.39},{"text":"Convention,","start":2116.39,"end":2117.11},{"text":"particularly,","start":2118.63,"end":2119.43},{"text":"you","start":2119.51,"end":2119.79},{"text":"know,","start":2119.79,"end":2120.03},{"text":"coming","start":2120.03,"end":2120.39},{"text":"from","start":2120.39,"end":2120.79},{"text":"developing","start":2121.75,"end":2122.47},{"text":"country","start":2122.47,"end":2122.75},{"text":"and","start":2122.75,"end":2123.03},{"text":"a","start":2123.03,"end":2123.23},{"text":"small","start":2123.23,"end":2123.47},{"text":"island","start":2123.47,"end":2123.87},{"text":"developing","start":2123.87,"end":2124.47},{"text":"country.","start":2124.47,"end":2124.79}]},{"text":"However, like others have said before us, paragraph one we think is misplaced and ought to be elsewhere in the Convention as an enabling section A general statement of commitment.","start":2125.19,"end":2143.23,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Delegations cautioned against overly detailed or prescriptive provisions so that support can adapt to evolving needs and 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Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."}],"words":[{"text":"Such","start":2396.19,"end":2396.55},{"text":"mechanism","start":2396.55,"end":2397.15},{"text":"are","start":2397.23,"end":2397.51},{"text":"essential","start":2397.51,"end":2397.91},{"text":"to","start":2397.91,"end":2398.15},{"text":"enable","start":2398.15,"end":2398.51},{"text":"effective","start":2398.59,"end":2399.19},{"text":"participation","start":2399.19,"end":2399.95},{"text":"in","start":2399.95,"end":2400.19},{"text":"international","start":2400.19,"end":2400.51},{"text":"tax","start":2400.67,"end":2401.03},{"text":"cooperation","start":2401.03,"end":2401.63},{"text":"and","start":2401.63,"end":2401.83},{"text":"the","start":2401.83,"end":2401.99},{"text":"implementation","start":2401.99,"end":2402.59},{"text":"of","start":2402.59,"end":2402.79},{"text":"the","start":2402.79,"end":2402.99},{"text":"Framework","start":2402.99,"end":2403.47},{"text":"Convention.","start":2403.47,"end":2404.03}]},{"text":"We encourage capacity building and technical assistance to be sustainable, flexible and responsive to country specific needs.","start":2404.94,"end":2411.5,"topics":[{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. 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Proposals included embedding evaluation frameworks so that outcomes are actionable, measurable, and linked to sustained improvements in domestic resource mobilization."}],"words":[{"text":"We","start":2509.94,"end":2510.18},{"text":"believe","start":2510.18,"end":2510.34},{"text":"that","start":2510.34,"end":2510.54},{"text":"that","start":2510.54,"end":2510.74},{"text":"is","start":2510.74,"end":2510.9},{"text":"critical.","start":2510.9,"end":2511.38}]},{"text":"It has eluded I think tax authorities for some time now how you measure the productivity that comes from capacity building.","start":2511.38,"end":2520.46,"topics":[{"key":"monitoring-impact-evaluation","label":"Monitoring, Impact and Evaluation","description":"Support for measuring results of capacity building to ensure effectiveness and accountability. Proposals included embedding evaluation frameworks so that outcomes are actionable, measurable, and linked to sustained improvements in domestic resource mobilization."}],"words":[{"text":"It","start":2511.38,"end":2511.62},{"text":"has","start":2511.62,"end":2511.9},{"text":"eluded","start":2512.22,"end":2513.02},{"text":"I","start":2513.02,"end":2513.3},{"text":"think","start":2513.3,"end":2513.58},{"text":"tax","start":2514.94,"end":2515.34},{"text":"authorities","start":2515.34,"end":2515.94},{"text":"for","start":2515.94,"end":2516.22},{"text":"some","start":2516.22,"end":2516.42},{"text":"time","start":2516.42,"end":2516.66},{"text":"now","start":2516.66,"end":2517.02},{"text":"how","start":2517.18,"end":2517.5},{"text":"you","start":2517.5,"end":2517.7},{"text":"measure","start":2517.7,"end":2518.02},{"text":"the","start":2518.02,"end":2518.18},{"text":"productivity","start":2518.18,"end":2518.86},{"text":"that","start":2518.86,"end":2519.1},{"text":"comes","start":2519.1,"end":2519.34},{"text":"from","start":2519.34,"end":2519.58},{"text":"capacity","start":2519.58,"end":2520.1},{"text":"building.","start":2520.1,"end":2520.46}]},{"text":"So just to lend our support to that intervention.","start":2520.7,"end":2523.26,"topics":[],"words":[{"text":"So","start":2520.7,"end":2520.98},{"text":"just","start":2520.98,"end":2521.14},{"text":"to","start":2521.14,"end":2521.3},{"text":"lend","start":2521.3,"end":2521.54},{"text":"our","start":2521.54,"end":2521.74},{"text":"support","start":2521.74,"end":2522.06},{"text":"to","start":2522.06,"end":2522.34},{"text":"that","start":2522.34,"end":2522.5},{"text":"intervention.","start":2522.5,"end":2523.26}]}]}],"speaker":{"name":null,"affiliation":"JAM","affiliation_full":"Jamaica","group":null,"function":"Representative"}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"Thank you, Jamaica, Japan, please.","start":2525.98,"end":2527.74,"topics":[],"words":[{"text":"Thank","start":2525.98,"end":2526.34},{"text":"you,","start":2526.34,"end":2526.5},{"text":"Jamaica,","start":2526.5,"end":2526.98},{"text":"Japan,","start":2526.98,"end":2527.42},{"text":"please.","start":2527.42,"end":2527.74}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":47,"paragraphs":[{"sentences":[{"text":"Thank you Colleen for giving me the floor.","start":2530.54,"end":2532.62,"topics":[],"words":[{"text":"Thank","start":2530.54,"end":2530.86},{"text":"you","start":2530.86,"end":2530.98},{"text":"Colleen","start":2530.98,"end":2531.5},{"text":"for","start":2531.5,"end":2531.66},{"text":"giving","start":2531.66,"end":2531.86},{"text":"me","start":2531.86,"end":2532.02},{"text":"the","start":2532.02,"end":2532.22},{"text":"floor.","start":2532.22,"end":2532.62}]},{"text":"We agree with many countries that capacity building is fundamental and important.","start":2533.58,"end":2537.9,"topics":[],"words":[{"text":"We","start":2533.58,"end":2533.98},{"text":"agree","start":2533.98,"end":2534.3},{"text":"with","start":2534.3,"end":2534.58},{"text":"many","start":2534.58,"end":2534.86},{"text":"countries","start":2534.86,"end":2535.18},{"text":"that","start":2535.18,"end":2535.5},{"text":"capacity","start":2535.5,"end":2536.1},{"text":"building","start":2536.1,"end":2536.46},{"text":"is","start":2536.46,"end":2536.78},{"text":"fundamental","start":2536.78,"end":2537.38},{"text":"and","start":2537.38,"end":2537.58},{"text":"important.","start":2537.58,"end":2537.9}]},{"text":"We just wanted to make one point that we understand that various organizations are currently implementing diverse capacity building work and it is necessary to avoid overlaps and implement them efficiently and effectively.","start":2538.69,"end":2553.89,"topics":[{"key":"coordination-avoiding-duplication","label":"Coordination and Avoiding Duplication","description":"Calls for coordinated capacity building among UN bodies, regional organizations, and bilateral initiatives to maximize efficiency and fill unmet needs. 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Delegations emphasized mechanisms to avoid overlap and ensure coherence across providers."}],"words":[{"text":"To","start":2554.29,"end":2554.61},{"text":"that","start":2554.61,"end":2554.85},{"text":"end,","start":2554.85,"end":2555.17},{"text":"we","start":2555.41,"end":2555.73},{"text":"believe","start":2555.73,"end":2555.97},{"text":"the","start":2555.97,"end":2556.21},{"text":"coordination","start":2556.21,"end":2556.77},{"text":"with","start":2556.77,"end":2557.13},{"text":"other","start":2557.13,"end":2557.45},{"text":"international","start":2557.45,"end":2557.81},{"text":"and","start":2557.97,"end":2558.29},{"text":"regional","start":2558.29,"end":2558.81},{"text":"organizations","start":2558.81,"end":2559.77},{"text":"providing","start":2559.77,"end":2560.25},{"text":"capacity","start":2560.25,"end":2560.89},{"text":"building","start":2560.89,"end":2561.25},{"text":"support","start":2561.41,"end":2561.81},{"text":"is","start":2561.89,"end":2562.21},{"text":"crucial.","start":2562.21,"end":2562.77}]},{"text":"Thank you.","start":2562.85,"end":2563.41,"topics":[],"words":[{"text":"Thank","start":2562.85,"end":2563.17},{"text":"you.","start":2563.17,"end":2563.41}]}]}],"speaker":{"name":null,"affiliation":"JPN","affiliation_full":"Japan","group":null,"function":"Representative"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"Thank you, Japan.","start":2567.1,"end":2567.94,"topics":[],"words":[{"text":"Thank","start":2567.1,"end":2567.3},{"text":"you,","start":2567.3,"end":2567.46},{"text":"Japan.","start":2567.46,"end":2567.94}]},{"text":"Ghana, please.","start":2567.94,"end":2568.7,"topics":[],"words":[{"text":"Ghana,","start":2567.94,"end":2568.42},{"text":"please.","start":2568.42,"end":2568.7}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2571.42,"end":2572.14,"topics":[],"words":[{"text":"Thank","start":2571.42,"end":2571.74},{"text":"you,","start":2571.74,"end":2571.86},{"text":"Chair.","start":2571.86,"end":2572.14}]},{"text":"Ghana supports the African Group's proposed text, particularly the emphasis on strengthening developing countries ability to participate in international cooperation.","start":2573.58,"end":2583.02,"topics":[{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."},{"key":"prioritizing-developing-countries","label":"Prioritizing Developing Countries","description":"Broad recognition that developing and least developed countries should be prioritized for assistance, while noting that all jurisdictions may need support at times. Proposals included predictable, tailored support aligned with domestic strategies and circumstances."}],"words":[{"text":"Ghana","start":2573.58,"end":2574.06},{"text":"supports","start":2574.06,"end":2574.38},{"text":"the","start":2574.38,"end":2574.5},{"text":"African","start":2574.5,"end":2574.82},{"text":"Group's","start":2574.82,"end":2575.34},{"text":"proposed","start":2575.34,"end":2575.82},{"text":"text,","start":2575.82,"end":2576.22},{"text":"particularly","start":2577.1,"end":2577.66},{"text":"the","start":2577.66,"end":2577.86},{"text":"emphasis","start":2577.86,"end":2578.26},{"text":"on","start":2578.26,"end":2578.42},{"text":"strengthening","start":2578.42,"end":2578.98},{"text":"developing","start":2578.98,"end":2579.499},{"text":"countries","start":2579.499,"end":2579.82},{"text":"ability","start":2579.98,"end":2580.54},{"text":"to","start":2580.54,"end":2580.94},{"text":"participate","start":2581.1,"end":2581.78},{"text":"in","start":2581.78,"end":2581.94},{"text":"international","start":2581.94,"end":2582.22},{"text":"cooperation.","start":2582.3,"end":2583.02}]},{"text":"Ghana welcomes provisions for sharing best practices and technical assistance such as addressing creative accounting practices that erode the tax base.","start":2584.3,"end":2595.1,"topics":[{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"Ghana","start":2584.3,"end":2584.74},{"text":"welcomes","start":2584.74,"end":2585.5},{"text":"provisions","start":2585.5,"end":2586.18},{"text":"for","start":2586.18,"end":2586.38},{"text":"sharing","start":2586.38,"end":2586.82},{"text":"best","start":2586.82,"end":2587.06},{"text":"practices","start":2587.06,"end":2587.66},{"text":"and","start":2588.22,"end":2588.5},{"text":"technical","start":2588.5,"end":2588.94},{"text":"assistance","start":2588.94,"end":2589.5},{"text":"such","start":2591.1,"end":2591.26},{"text":"as","start":2591.26,"end":2591.46},{"text":"addressing","start":2591.46,"end":2591.98},{"text":"creative","start":2591.98,"end":2592.38},{"text":"accounting","start":2592.38,"end":2592.82},{"text":"practices","start":2592.82,"end":2593.3},{"text":"that","start":2593.3,"end":2593.58},{"text":"erode","start":2593.58,"end":2594.14},{"text":"the","start":2594.14,"end":2594.34},{"text":"tax","start":2594.34,"end":2594.62},{"text":"base.","start":2594.62,"end":2595.1}]},{"text":"Ghana suggests ensuring these measures are complemented by robust framework for data analytics and UI as mentioned by the African Group.","start":2596.22,"end":2606.059,"topics":[{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. Stakeholders highlighted technology gaps as a major source of capacity constraints and inequality."}],"words":[{"text":"Ghana","start":2596.22,"end":2596.74},{"text":"suggests","start":2596.74,"end":2597.26},{"text":"ensuring","start":2597.26,"end":2597.74},{"text":"these","start":2597.82,"end":2598.18},{"text":"measures","start":2598.18,"end":2598.66},{"text":"are","start":2598.66,"end":2599.02},{"text":"complemented","start":2599.18,"end":2600.02},{"text":"by","start":2600.02,"end":2600.26},{"text":"robust","start":2600.26,"end":2600.94},{"text":"framework","start":2601.42,"end":2601.98},{"text":"for","start":2601.98,"end":2602.18},{"text":"data","start":2602.18,"end":2602.46},{"text":"analytics","start":2602.46,"end":2603.1},{"text":"and","start":2603.1,"end":2603.34},{"text":"UI","start":2603.34,"end":2603.9},{"text":"as","start":2604.38,"end":2604.7},{"text":"mentioned","start":2604.7,"end":2605.02},{"text":"by","start":2605.02,"end":2605.14},{"text":"the","start":2605.14,"end":2605.3},{"text":"African","start":2605.3,"end":2605.7},{"text":"Group.","start":2605.7,"end":2606.059}]},{"text":"This will enhance our capacity to implement the Convention effectively.","start":2607.42,"end":2612.38,"topics":[],"words":[{"text":"This","start":2607.42,"end":2607.82},{"text":"will","start":2608.3,"end":2608.62},{"text":"enhance","start":2608.62,"end":2609.06},{"text":"our","start":2609.06,"end":2609.22},{"text":"capacity","start":2609.22,"end":2609.82},{"text":"to","start":2610.3,"end":2610.62},{"text":"implement","start":2610.62,"end":2611.02},{"text":"the","start":2611.02,"end":2611.3},{"text":"Convention","start":2611.3,"end":2611.82},{"text":"effectively.","start":2611.82,"end":2612.38}]}]},{"sentences":[{"text":"Chairman, I respectfully submit.","start":2614.14,"end":2616.47,"topics":[],"words":[{"text":"Chairman,","start":2614.14,"end":2615.2},{"text":"I","start":2615.27,"end":2615.39},{"text":"respectfully","start":2615.39,"end":2615.87},{"text":"submit.","start":2615.87,"end":2616.47}]}]}],"speaker":{"name":null,"affiliation":"GHA","affiliation_full":"Ghana","group":null,"function":"Representative"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Thank you, Ghana.","start":2618.71,"end":2619.91,"topics":[],"words":[{"text":"Thank","start":2618.71,"end":2619.07},{"text":"you,","start":2619.07,"end":2619.27},{"text":"Ghana.","start":2619.27,"end":2619.91}]},{"text":"Egypt, please.","start":2620.15,"end":2621.11,"topics":[],"words":[{"text":"Egypt,","start":2620.15,"end":2620.79},{"text":"please.","start":2620.79,"end":2621.11}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chair.","start":2627.43,"end":2629.03,"topics":[],"words":[{"text":"Thank","start":2627.43,"end":2627.75},{"text":"you,","start":2627.75,"end":2627.99},{"text":"Mr.","start":2628.39,"end":2628.75},{"text":"Chair.","start":2628.75,"end":2629.03}]}]},{"sentences":[{"text":"First of all, let me say that we think it's necessary to have an article on capacity building and technical assistance.","start":2632.47,"end":2639.51,"topics":[],"words":[{"text":"First","start":2632.47,"end":2632.75},{"text":"of","start":2632.75,"end":2632.91},{"text":"all,","start":2632.91,"end":2633.19},{"text":"let","start":2633.35,"end":2633.63},{"text":"me","start":2633.63,"end":2633.83},{"text":"say","start":2633.83,"end":2634.11},{"text":"that","start":2634.11,"end":2634.39},{"text":"we","start":2634.39,"end":2634.59},{"text":"think","start":2634.59,"end":2634.75},{"text":"it's","start":2634.75,"end":2635.11},{"text":"necessary","start":2635.11,"end":2635.59},{"text":"to","start":2635.59,"end":2635.83},{"text":"have","start":2635.83,"end":2636.15},{"text":"an","start":2636.15,"end":2636.51},{"text":"article","start":2636.51,"end":2636.87},{"text":"on","start":2636.87,"end":2637.23},{"text":"capacity","start":2637.23,"end":2637.87},{"text":"building","start":2637.87,"end":2638.19},{"text":"and","start":2638.19,"end":2638.51},{"text":"technical","start":2638.51,"end":2638.95},{"text":"assistance.","start":2638.95,"end":2639.51}]},{"text":"And this is to help parties in developing States in particular in their capacity building as regards international practices and to make sure that they have the capacity that is needed to cooperate properly and to implement the Convention.","start":2639.83,"end":2660.04,"topics":[{"key":"prioritizing-developing-countries","label":"Prioritizing Developing Countries","description":"Broad recognition that developing and least developed countries should be prioritized for assistance, while noting that all jurisdictions may need support at times. Proposals included predictable, tailored support aligned with domestic strategies and circumstances."}],"words":[{"text":"And","start":2639.83,"end":2640.11},{"text":"this","start":2640.11,"end":2640.31},{"text":"is","start":2640.31,"end":2640.55},{"text":"to","start":2640.55,"end":2640.83},{"text":"help","start":2640.83,"end":2641.19},{"text":"parties","start":2643.16,"end":2643.56},{"text":"in","start":2643.56,"end":2643.92},{"text":"developing","start":2643.92,"end":2644.44},{"text":"States","start":2644.44,"end":2644.76},{"text":"in","start":2644.84,"end":2645.24},{"text":"particular","start":2645.4,"end":2645.8},{"text":"in","start":2646.68,"end":2647},{"text":"their","start":2647,"end":2647.24},{"text":"capacity","start":2647.24,"end":2647.72},{"text":"building","start":2647.72,"end":2648.04},{"text":"as","start":2649.48,"end":2649.84},{"text":"regards","start":2649.84,"end":2650.32},{"text":"international","start":2650.32,"end":2650.68},{"text":"practices","start":2650.92,"end":2651.56},{"text":"and","start":2651.72,"end":2652},{"text":"to","start":2652,"end":2652.16},{"text":"make","start":2652.16,"end":2652.32},{"text":"sure","start":2652.32,"end":2652.52},{"text":"that","start":2652.52,"end":2652.72},{"text":"they","start":2652.72,"end":2652.88},{"text":"have","start":2652.88,"end":2653.04},{"text":"the","start":2653.04,"end":2653.2},{"text":"capacity","start":2653.2,"end":2653.76},{"text":"that","start":2653.76,"end":2654},{"text":"is","start":2654,"end":2654.24},{"text":"needed","start":2654.24,"end":2654.76},{"text":"to","start":2655.08,"end":2655.44},{"text":"cooperate","start":2655.44,"end":2656.2},{"text":"properly","start":2656.2,"end":2656.76},{"text":"and","start":2657.48,"end":2657.88},{"text":"to","start":2657.96,"end":2658.36},{"text":"implement","start":2658.68,"end":2659.16},{"text":"the","start":2659.16,"end":2659.44},{"text":"Convention.","start":2659.44,"end":2660.04}]},{"text":"Now on pair one, we think that it's not adding anything fundamental.","start":2660.36,"end":2668.76,"topics":[],"words":[{"text":"Now","start":2660.36,"end":2660.68},{"text":"on","start":2660.68,"end":2660.92},{"text":"pair","start":2660.92,"end":2661.28},{"text":"one,","start":2661.28,"end":2661.64},{"text":"we","start":2662.28,"end":2662.68},{"text":"think","start":2663.08,"end":2663.48},{"text":"that","start":2663.56,"end":2663.96},{"text":"it's","start":2664.36,"end":2664.92},{"text":"not","start":2666.04,"end":2666.44},{"text":"adding","start":2667,"end":2667.48},{"text":"anything","start":2667.48,"end":2667.96},{"text":"fundamental.","start":2667.96,"end":2668.76}]},{"text":"Each State will take the necessary measures, legislative or administrative, to ensure the implementation of the Framework Convention as is provided by the Framework Convention.","start":2669.1,"end":2678.62,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Distinguish all GETs and colleagues.","start":2730.62,"end":2732.9,"topics":[],"words":[{"text":"Thank","start":2730.62,"end":2730.94},{"text":"you,","start":2730.94,"end":2731.06},{"text":"Chair.","start":2731.06,"end":2731.26},{"text":"Distinguish","start":2731.26,"end":2731.9},{"text":"all","start":2731.9,"end":2732.1},{"text":"GETs","start":2732.1,"end":2732.42},{"text":"and","start":2732.42,"end":2732.54},{"text":"colleagues.","start":2732.54,"end":2732.9}]},{"text":"I have the honor to speak on behalf of Children Youth International and major group for Children Youth.","start":2732.9,"end":2737.5,"topics":[],"words":[{"text":"I","start":2732.9,"end":2733.06},{"text":"have","start":2733.06,"end":2733.18},{"text":"the","start":2733.18,"end":2733.3},{"text":"honor","start":2733.3,"end":2733.58},{"text":"to","start":2733.58,"end":2733.7},{"text":"speak","start":2733.7,"end":2733.94},{"text":"on","start":2733.94,"end":2734.1},{"text":"behalf","start":2734.1,"end":2734.42},{"text":"of","start":2734.42,"end":2734.58},{"text":"Children","start":2734.58,"end":2734.86},{"text":"Youth","start":2734.86,"end":2735.26},{"text":"International","start":2735.26,"end":2735.58},{"text":"and","start":2735.82,"end":2736.1},{"text":"major","start":2736.1,"end":2736.3},{"text":"group","start":2736.3,"end":2736.54},{"text":"for","start":2736.54,"end":2736.7},{"text":"Children","start":2736.7,"end":2736.94},{"text":"Youth.","start":2737.02,"end":2737.5}]},{"text":"We strongly welcome Article 12 as a Central pillar of an effective, inclusive and implementable Framework Convention.","start":2737.579,"end":2743.5,"topics":[],"words":[{"text":"We","start":2737.579,"end":2737.859},{"text":"strongly","start":2737.859,"end":2738.22},{"text":"welcome","start":2738.22,"end":2738.66},{"text":"Article","start":2738.66,"end":2739.02},{"text":"12","start":2739.02,"end":2739.34},{"text":"as","start":2739.34,"end":2739.54},{"text":"a","start":2739.54,"end":2739.66},{"text":"Central","start":2739.66,"end":2739.86},{"text":"pillar","start":2739.86,"end":2740.26},{"text":"of","start":2740.26,"end":2740.42},{"text":"an","start":2740.42,"end":2740.58},{"text":"effective,","start":2740.58,"end":2741.02},{"text":"inclusive","start":2741.02,"end":2741.66},{"text":"and","start":2741.66,"end":2741.94},{"text":"implementable","start":2741.94,"end":2742.54},{"text":"Framework","start":2742.54,"end":2742.94},{"text":"Convention.","start":2742.94,"end":2743.5}]},{"text":"The capacity of States to fulfill their obligations under this Convention depends not only on political commitment, but also on sustained capacity building efforts, technical assistance and access to the institutional, financial and technological resources necessary for meaningful and equitable participation in international tax cooperation.","start":2743.74,"end":2762.5,"topics":[{"key":"financing-capacity-building","label":"Financing for Capacity Building","description":"Recognition that financial and material assistance is essential for effective capacity building, with calls for enhanced, predictable funding. Proposals ranged from general commitments to offer assistance based on resources and expertise to establishing demand-driven funding mechanisms."},{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. Stakeholders stressed that assistance should enable substantive contributions, including through knowledge sharing, peer learning, and support for attendance and negotiation capacity."},{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. 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the onset it should be clear that no amount of capacity building can do away with the structural and system systemic issues that exist in the current tax system.","start":2898.83,"end":2910.6,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Proposals included predictable, tailored support aligned with domestic strategies and circumstances."}],"words":[{"text":"Capacity","start":2911.4,"end":2912.04},{"text":"building","start":2912.04,"end":2912.36},{"text":"is","start":2912.76,"end":2913.08},{"text":"not","start":2913.08,"end":2913.32},{"text":"a","start":2913.32,"end":2913.48},{"text":"panacea","start":2913.48,"end":2914.08},{"text":"to","start":2914.08,"end":2914.32},{"text":"the","start":2914.32,"end":2914.52},{"text":"challenges","start":2914.52,"end":2914.96},{"text":"faced","start":2914.96,"end":2915.36},{"text":"by","start":2915.36,"end":2915.56},{"text":"developing","start":2915.56,"end":2916.04},{"text":"countries","start":2916.04,"end":2916.36},{"text":"in","start":2916.68,"end":2916.96},{"text":"the","start":2916.96,"end":2917.16},{"text":"international","start":2917.16,"end":2917.48},{"text":"tax","start":2917.56,"end":2917.92},{"text":"cooperation.","start":2917.92,"end":2918.6}]},{"text":"The reality is that international tax standards must be revised.","start":2919.64,"end":2923.64,"topics":[],"words":[{"text":"The","start":2919.64,"end":2919.92},{"text":"reality","start":2919.92,"end":2920.48},{"text":"is","start":2920.48,"end":2920.72},{"text":"that","start":2920.72,"end":2921},{"text":"international","start":2921,"end":2921.4},{"text":"tax","start":2921.56,"end":2921.92},{"text":"standards","start":2921.92,"end":2922.44},{"text":"must","start":2922.52,"end":2922.839},{"text":"be","start":2922.839,"end":2923.08},{"text":"revised.","start":2923.08,"end":2923.64}]},{"text":"This means that holistically the Framework Convention should should be drafted for international.","start":2924.52,"end":2934.61,"topics":[],"words":[{"text":"This","start":2924.52,"end":2924.88},{"text":"means","start":2924.88,"end":2925.24},{"text":"that","start":2925.88,"end":2926.28},{"text":"holistically","start":2927.48,"end":2928.28},{"text":"the","start":2928.44,"end":2928.76},{"text":"Framework","start":2928.76,"end":2929.2},{"text":"Convention","start":2929.2,"end":2929.88},{"text":"should","start":2930.2,"end":2930.6},{"text":"should","start":2932.21,"end":2932.33},{"text":"be","start":2932.33,"end":2932.49},{"text":"drafted","start":2932.49,"end":2933.09},{"text":"for","start":2933.89,"end":2934.25},{"text":"international.","start":2934.25,"end":2934.61}]}]},{"sentences":[{"text":"This means that holistically the Framework Convention should ensure that the drafting of the international standards, legal and regulatory frameworks be inclusive and participatory.","start":2936.05,"end":2949.09,"topics":[{"key":"inclusive-norm-setting-participation","label":"Inclusive Participation in Norm-Setting","description":"Emphasis on building capacities so all states can participate meaningfully in international tax rulemaking and decision processes. 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on Article 12 regarding capacity building, we have one major concern.","start":3057.61,"end":3062.57,"topics":[],"words":[{"text":"So","start":3057.61,"end":3057.85},{"text":"on","start":3057.85,"end":3058.01},{"text":"Article","start":3058.01,"end":3058.33},{"text":"12","start":3058.49,"end":3058.89},{"text":"regarding","start":3059.05,"end":3059.57},{"text":"capacity","start":3059.57,"end":3060.13},{"text":"building,","start":3060.13,"end":3060.45},{"text":"we","start":3060.45,"end":3060.73},{"text":"have","start":3060.73,"end":3061.01},{"text":"one","start":3061.01,"end":3061.37},{"text":"major","start":3061.61,"end":3062.01},{"text":"concern.","start":3062.17,"end":3062.57}]},{"text":"You cannot build capacity into a broken tax system.","start":3063.47,"end":3067.71,"topics":[{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax 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Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"You","start":3063.47,"end":3063.67},{"text":"cannot","start":3063.67,"end":3064.35},{"text":"build","start":3064.43,"end":3064.83},{"text":"capacity","start":3064.83,"end":3065.51},{"text":"into","start":3065.51,"end":3065.83},{"text":"a","start":3065.83,"end":3066.07},{"text":"broken","start":3066.07,"end":3066.55},{"text":"tax","start":3066.55,"end":3066.91},{"text":"system.","start":3067.31,"end":3067.71}]}]},{"sentences":[{"text":"Transfer pricing and the broader international system simply do not work.","start":3068.51,"end":3073.55,"topics":[],"words":[{"text":"Transfer","start":3068.51,"end":3069.11},{"text":"pricing","start":3069.11,"end":3069.55},{"text":"and","start":3069.55,"end":3069.75},{"text":"the","start":3069.75,"end":3069.91},{"text":"broader","start":3069.91,"end":3070.43},{"text":"international","start":3070.43,"end":3070.75},{"text":"system","start":3071.15,"end":3071.55},{"text":"simply","start":3071.79,"end":3072.31},{"text":"do","start":3072.31,"end":3072.63},{"text":"not","start":3072.63,"end":3072.99},{"text":"work.","start":3073.15,"end":3073.55}]},{"text":"Countries in both the global north and south are losing several hundreds of billions of dollars due to international tax abuse every year.","start":3073.95,"end":3083.47,"topics":[],"words":[{"text":"Countries","start":3073.95,"end":3074.35},{"text":"in","start":3074.35,"end":3074.67},{"text":"both","start":3074.67,"end":3074.99},{"text":"the","start":3074.99,"end":3075.27},{"text":"global","start":3075.27,"end":3075.55},{"text":"north","start":3075.71,"end":3076.11},{"text":"and","start":3076.11,"end":3076.51},{"text":"south","start":3076.75,"end":3077.15},{"text":"are","start":3077.47,"end":3077.79},{"text":"losing","start":3077.79,"end":3078.19},{"text":"several","start":3078.35,"end":3078.75},{"text":"hundreds","start":3079.07,"end":3079.63},{"text":"of","start":3079.63,"end":3079.79},{"text":"billions","start":3079.79,"end":3080.19},{"text":"of","start":3080.19,"end":3080.35},{"text":"dollars","start":3080.35,"end":3080.71},{"text":"due","start":3080.71,"end":3080.95},{"text":"to","start":3080.95,"end":3081.11},{"text":"international","start":3081.11,"end":3081.39},{"text":"tax","start":3081.55,"end":3081.91},{"text":"abuse","start":3081.91,"end":3082.47},{"text":"every","start":3082.47,"end":3082.83},{"text":"year.","start":3083.07,"end":3083.47}]},{"text":"All the capacity building in the world will not change that.","start":3084.19,"end":3088.67,"topics":[{"key":"monitoring-impact-evaluation","label":"Monitoring, Impact and Evaluation","description":"Support for measuring results of capacity building to ensure effectiveness and accountability. Proposals included embedding evaluation frameworks so that outcomes are actionable, measurable, and linked to sustained improvements in domestic resource mobilization."}],"words":[{"text":"All","start":3084.19,"end":3084.55},{"text":"the","start":3084.55,"end":3084.79},{"text":"capacity","start":3084.79,"end":3085.43},{"text":"building","start":3085.43,"end":3085.79},{"text":"in","start":3086.11,"end":3086.43},{"text":"the","start":3086.43,"end":3086.63},{"text":"world","start":3086.63,"end":3086.91},{"text":"will","start":3087.31,"end":3087.63},{"text":"not","start":3087.63,"end":3087.95},{"text":"change","start":3087.95,"end":3088.31},{"text":"that.","start":3088.31,"end":3088.67}]},{"text":"Even parties who usually offer capacity building are losing themselves from this broken system.","start":3089.62,"end":3095.94,"topics":[],"words":[{"text":"Even","start":3089.62,"end":3089.86},{"text":"parties","start":3089.86,"end":3090.34},{"text":"who","start":3090.34,"end":3090.58},{"text":"usually","start":3090.58,"end":3091.14},{"text":"offer","start":3091.14,"end":3091.54},{"text":"capacity","start":3091.78,"end":3092.46},{"text":"building","start":3092.46,"end":3092.82},{"text":"are","start":3092.98,"end":3093.3},{"text":"losing","start":3093.3,"end":3093.74},{"text":"themselves","start":3093.74,"end":3094.34},{"text":"from","start":3094.34,"end":3094.74},{"text":"this","start":3094.82,"end":3095.14},{"text":"broken","start":3095.14,"end":3095.62},{"text":"system.","start":3095.62,"end":3095.94}]},{"text":"Global north countries have by far the most powerful tax administrations in the world.","start":3096.74,"end":3102.9,"topics":[],"words":[{"text":"Global","start":3096.74,"end":3097.14},{"text":"north","start":3097.22,"end":3097.58},{"text":"countries","start":3097.58,"end":3097.94},{"text":"have","start":3098.18,"end":3098.58},{"text":"by","start":3098.66,"end":3099.06},{"text":"far","start":3099.06,"end":3099.46},{"text":"the","start":3099.62,"end":3099.94},{"text":"most","start":3099.94,"end":3100.26},{"text":"powerful","start":3100.42,"end":3101.06},{"text":"tax","start":3101.06,"end":3101.38},{"text":"administrations","start":3101.38,"end":3102.3},{"text":"in","start":3102.3,"end":3102.46},{"text":"the","start":3102.46,"end":3102.62},{"text":"world.","start":3102.62,"end":3102.9}]}]},{"sentences":[{"text":"Yet still they are unable to tax profits from multinational corporations and the wealthiest individuals in a fair and effective manner.","start":3103.46,"end":3111.94,"topics":[{"key":"tax-administration-strengthening","label":"Tax Administration Strengthening","description":"Emphasis on supporting operational, procedural, and institutional aspects of tax administration—not only tax policy—to enable effective enforcement and implementation. Priorities included building revenue authorities’ capabilities in areas like auditing, data use, and administrative processes."}],"words":[{"text":"Yet","start":3103.46,"end":3103.86},{"text":"still","start":3103.86,"end":3104.26},{"text":"they","start":3104.42,"end":3104.82},{"text":"are","start":3104.9,"end":3105.22},{"text":"unable","start":3105.22,"end":3105.7},{"text":"to","start":3105.7,"end":3105.98},{"text":"tax","start":3105.98,"end":3106.26},{"text":"profits","start":3106.34,"end":3106.82},{"text":"from","start":3106.82,"end":3107.06},{"text":"multinational","start":3107.06,"end":3107.74},{"text":"corporations","start":3107.74,"end":3108.34},{"text":"and","start":3108.34,"end":3108.66},{"text":"the","start":3108.66,"end":3108.82},{"text":"wealthiest","start":3108.82,"end":3109.3},{"text":"individuals","start":3109.3,"end":3109.9},{"text":"in","start":3109.9,"end":3110.1},{"text":"a","start":3110.1,"end":3110.3},{"text":"fair","start":3110.3,"end":3110.54},{"text":"and","start":3110.54,"end":3110.82},{"text":"effective","start":3110.82,"end":3111.42},{"text":"manner.","start":3111.42,"end":3111.94}]},{"text":"And for the vast majority of them, we wonder why they have not been more ambitious here, as they would have a lot to gain from a new more effective international tax system.","start":3112.66,"end":3123.46,"topics":[],"words":[{"text":"And","start":3112.66,"end":3112.94},{"text":"for","start":3112.94,"end":3113.1},{"text":"the","start":3113.1,"end":3113.26},{"text":"vast","start":3113.26,"end":3113.58},{"text":"majority","start":3113.58,"end":3114.1},{"text":"of","start":3114.1,"end":3114.3},{"text":"them,","start":3114.3,"end":3114.58},{"text":"we","start":3115.22,"end":3115.42},{"text":"wonder","start":3115.42,"end":3115.82},{"text":"why","start":3115.82,"end":3116.14},{"text":"they","start":3116.14,"end":3116.42},{"text":"have","start":3116.42,"end":3116.66},{"text":"not","start":3116.66,"end":3116.86},{"text":"been","start":3116.86,"end":3117.06},{"text":"more","start":3117.06,"end":3117.3},{"text":"ambitious","start":3117.3,"end":3117.9},{"text":"here,","start":3117.9,"end":3118.26},{"text":"as","start":3118.34,"end":3118.66},{"text":"they","start":3118.66,"end":3118.86},{"text":"would","start":3118.86,"end":3119.1},{"text":"have","start":3119.1,"end":3119.42},{"text":"a","start":3119.42,"end":3119.7},{"text":"lot","start":3119.7,"end":3120.02},{"text":"to","start":3120.1,"end":3120.38},{"text":"gain","start":3120.38,"end":3120.74},{"text":"from","start":3120.74,"end":3121.02},{"text":"a","start":3121.02,"end":3121.18},{"text":"new","start":3121.18,"end":3121.42},{"text":"more","start":3121.42,"end":3121.66},{"text":"effective","start":3121.66,"end":3122.14},{"text":"international","start":3122.14,"end":3122.5},{"text":"tax","start":3122.58,"end":3122.98},{"text":"system.","start":3123.06,"end":3123.46}]},{"text":"So the core problem lies not in capacity building, but elsewhere.","start":3124.5,"end":3128.58,"topics":[{"key":"capacity-obligations-scope","label":"Nature of Capacity-Building Obligations","description":"Debate over the scope and legal character of commitments, including whether obligations should be framed as general implementation duties or focused within the capacity-building article, and the balance between mandatory and voluntary support. 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Several delegations called for dedicated mechanisms under the Convention to support participation and 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you very much.","start":3158.29,"end":3159.25,"topics":[],"words":[{"text":"Thank","start":3158.29,"end":3158.61},{"text":"you","start":3158.61,"end":3158.73},{"text":"very","start":3158.73,"end":3158.93},{"text":"much.","start":3158.93,"end":3159.25}]}]}],"speaker":{"name":null,"affiliation":"CNCD 11","affiliation_full":"CNCD 11","group":"CNCD-11 + Global Alliance for Tax Justice","function":"Representative"}},{"statement_number":59,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3161.89,"end":3162.53,"topics":[],"words":[{"text":"Thank","start":3161.89,"end":3162.25},{"text":"you.","start":3162.25,"end":3162.53}]},{"text":"We now have stakeholder three, apmdd.","start":3163.89,"end":3167.57,"topics":[],"words":[{"text":"We","start":3163.89,"end":3164.17},{"text":"now","start":3164.17,"end":3164.37},{"text":"have","start":3164.37,"end":3164.61},{"text":"stakeholder","start":3164.61,"end":3165.33},{"text":"three,","start":3165.33,"end":3165.73},{"text":"apmdd.","start":3166.29,"end":3167.57}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":60,"paragraphs":[{"sentences":[{"text":"Thank you Chair, co lead and friends, I bring you greetings of peace and solidarity from Southeast Asia.","start":3170.47,"end":3177.11,"topics":[],"words":[{"text":"Thank","start":3170.47,"end":3170.63},{"text":"you","start":3170.63,"end":3170.75},{"text":"Chair,","start":3170.75,"end":3171.03},{"text":"co","start":3171.03,"end":3171.35},{"text":"lead","start":3171.35,"end":3171.67},{"text":"and","start":3172.07,"end":3172.39},{"text":"friends,","start":3172.39,"end":3172.71},{"text":"I","start":3172.95,"end":3173.27},{"text":"bring","start":3173.27,"end":3173.47},{"text":"you","start":3173.47,"end":3173.75},{"text":"greetings","start":3173.99,"end":3174.43},{"text":"of","start":3174.43,"end":3174.59},{"text":"peace","start":3174.59,"end":3174.79},{"text":"and","start":3174.79,"end":3174.91},{"text":"solidarity","start":3174.91,"end":3175.59},{"text":"from","start":3175.83,"end":3176.15},{"text":"Southeast","start":3176.15,"end":3176.63},{"text":"Asia.","start":3176.63,"end":3177.11}]},{"text":"I represent the APMDD and just for your information, my name is Charles Santiago.","start":3177.11,"end":3183.03,"topics":[],"words":[{"text":"I","start":3177.11,"end":3177.43},{"text":"represent","start":3177.43,"end":3177.75},{"text":"the","start":3178.31,"end":3178.67},{"text":"APMDD","start":3178.67,"end":3179.75},{"text":"and","start":3180.63,"end":3180.91},{"text":"just","start":3180.91,"end":3181.11},{"text":"for","start":3181.11,"end":3181.31},{"text":"your","start":3181.31,"end":3181.43},{"text":"information,","start":3181.43,"end":3181.67},{"text":"my","start":3181.67,"end":3181.95},{"text":"name","start":3181.95,"end":3182.07},{"text":"is","start":3182.07,"end":3182.19},{"text":"Charles","start":3182.19,"end":3182.43},{"text":"Santiago.","start":3182.43,"end":3183.03}]},{"text":"I'm a three term member of Parliament from Malaysia as well as the co chair of the ASEAN Parliamentarians for Human Rights.","start":3183.19,"end":3190.31,"topics":[],"words":[{"text":"I'm","start":3183.19,"end":3183.63},{"text":"a","start":3183.63,"end":3183.909},{"text":"three","start":3184.15,"end":3184.47},{"text":"term","start":3184.47,"end":3184.71},{"text":"member","start":3184.71,"end":3184.91},{"text":"of","start":3184.91,"end":3185.07},{"text":"Parliament","start":3185.07,"end":3185.47},{"text":"from","start":3185.47,"end":3185.63},{"text":"Malaysia","start":3185.63,"end":3186.23},{"text":"as","start":3186.79,"end":3187.07},{"text":"well","start":3187.07,"end":3187.23},{"text":"as","start":3187.23,"end":3187.39},{"text":"the","start":3187.39,"end":3187.55},{"text":"co","start":3187.55,"end":3187.71},{"text":"chair","start":3187.71,"end":3187.91},{"text":"of","start":3187.91,"end":3188.07},{"text":"the","start":3188.07,"end":3188.15},{"text":"ASEAN","start":3188.15,"end":3188.59},{"text":"Parliamentarians","start":3188.59,"end":3189.43},{"text":"for","start":3189.43,"end":3189.71},{"text":"Human","start":3189.71,"end":3189.95},{"text":"Rights.","start":3189.95,"end":3190.31}]},{"text":"Distinguished delegates, colleagues and friends.","start":3191.03,"end":3193.43,"topics":[],"words":[{"text":"Distinguished","start":3191.03,"end":3191.75},{"text":"delegates,","start":3191.75,"end":3192.27},{"text":"colleagues","start":3192.27,"end":3192.79},{"text":"and","start":3192.79,"end":3193.07},{"text":"friends.","start":3193.07,"end":3193.43}]},{"text":"Before we turn to legal tax, look around this room.","start":3194.34,"end":3197.78,"topics":[],"words":[{"text":"Before","start":3194.34,"end":3194.5},{"text":"we","start":3194.5,"end":3194.7},{"text":"turn","start":3194.7,"end":3194.9},{"text":"to","start":3194.9,"end":3195.1},{"text":"legal","start":3195.1,"end":3195.46},{"text":"tax,","start":3195.46,"end":3195.78},{"text":"look","start":3196.34,"end":3196.7},{"text":"around","start":3196.7,"end":3197.06},{"text":"this","start":3197.06,"end":3197.42},{"text":"room.","start":3197.42,"end":3197.78}]}]},{"sentences":[{"text":"What we see is the distribution of 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convention that creates obligations without implementable support risk establishing an equal participation in the 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Proposals included predictable, tailored support aligned with domestic strategies and circumstances."}],"words":[{"text":"Capacity","start":3565.09,"end":3565.53},{"text":"building","start":3565.53,"end":3565.81},{"text":"must","start":3565.81,"end":3566.13},{"text":"therefore","start":3566.13,"end":3566.49},{"text":"be","start":3566.49,"end":3566.77},{"text":"actionable,","start":3566.77,"end":3567.49},{"text":"measurable","start":3567.65,"end":3568.37},{"text":"and","start":3568.37,"end":3568.69},{"text":"responsive","start":3568.69,"end":3569.33},{"text":"to","start":3569.81,"end":3570.09},{"text":"the","start":3570.09,"end":3570.25},{"text":"needs","start":3570.25,"end":3570.45},{"text":"of","start":3570.45,"end":3570.65},{"text":"developing","start":3570.65,"end":3571.13},{"text":"countries","start":3571.13,"end":3571.41},{"text":"and","start":3571.41,"end":3571.73},{"text":"countries","start":3571.73,"end":3572.05},{"text":"in","start":3572.05,"end":3572.33},{"text":"spatial","start":3572.33,"end":3572.81},{"text":"situations.","start":3572.81,"end":3573.57}]},{"text":"We emphasize technology transfer and operational support, including digital tax systems, data analytics and secure infrastructure supported by financing and assistance to deploy solutions.","start":3574.61,"end":3588.29,"topics":[{"key":"technology-transfer-digital-systems","label":"Technology Transfer and Digital Systems","description":"Repeated calls to facilitate technology transfer and deploy digital tax systems, secure infrastructure, and data analytics (including AI) to implement the Convention effectively. 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being seen from the perspective of a specific set of countries that need training and a specific set that are available to give support.","start":3651.97,"end":3664.13,"topics":[{"key":"demand-driven-flexible-assistance","label":"Demand-Driven, Flexible Assistance","description":"Broad support for capacity building and technical assistance to be demand-driven and tailored to national priorities rather than prescribing fixed topic lists. 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it seems a high level seems to differ based on this.","start":4289.05,"end":4293.69,"topics":[],"words":[{"text":"Because","start":4289.05,"end":4289.41},{"text":"it","start":4289.41,"end":4289.649},{"text":"seems","start":4289.649,"end":4289.85},{"text":"a","start":4289.85,"end":4289.97},{"text":"high","start":4289.97,"end":4290.17},{"text":"level","start":4290.17,"end":4290.49},{"text":"seems","start":4291.13,"end":4291.53},{"text":"to","start":4291.53,"end":4291.77},{"text":"differ","start":4291.93,"end":4292.33},{"text":"based","start":4292.81,"end":4293.17},{"text":"on","start":4293.17,"end":4293.41},{"text":"this.","start":4293.41,"end":4293.69}]}]},{"sentences":[{"text":"So I don't know whether we might need a definition on what high level is anyway that's by the way, I don't think anybody wants to do 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I want to say thank you to everybody for your cooperation during this past 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thanks for everyone for your constructive interventions through this week.","start":4348.59,"end":4356.02,"topics":[],"words":[{"text":"Thanks","start":4348.59,"end":4349.07},{"text":"to","start":4349.07,"end":4349.47},{"text":"Daniel","start":4349.55,"end":4350.03},{"text":"and","start":4350.03,"end":4350.23},{"text":"thanks","start":4350.23,"end":4350.59},{"text":"for","start":4350.91,"end":4351.23},{"text":"everyone","start":4351.23,"end":4351.55},{"text":"for","start":4352.34,"end":4352.54},{"text":"your","start":4352.54,"end":4352.9},{"text":"constructive","start":4352.9,"end":4353.62},{"text":"interventions","start":4353.62,"end":4354.34},{"text":"through","start":4355.14,"end":4355.46},{"text":"this","start":4355.46,"end":4355.7},{"text":"week.","start":4355.7,"end":4356.02}]},{"text":"And regarding focus group, I would like to make an 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of the key areas with divergence still remains.","start":4372.58,"end":4375.7,"topics":[],"words":[{"text":"One","start":4372.58,"end":4372.9},{"text":"of","start":4372.9,"end":4373.1},{"text":"the","start":4373.1,"end":4373.26},{"text":"key","start":4373.26,"end":4373.46},{"text":"areas","start":4373.46,"end":4373.78},{"text":"with","start":4373.78,"end":4374.1},{"text":"divergence","start":4374.1,"end":4374.82},{"text":"still","start":4374.82,"end":4375.18},{"text":"remains.","start":4375.18,"end":4375.7}]},{"text":"Each regional group is invited to nominate three member states to participate in this 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