{"disclaimer":"Automatically generated transcript — may contain errors. Not an official United Nations record.","video":{"id":"k1e/k1ewr315oo","kaltura_id":"1_ewr315oo","title":"(7th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","clean_title":"(7th meeting) Intergovernmental Negotiating Committee on the United Nations Framework Convention on International Tax Cooperation - Fourth Session","url":"https://webtv.un.org/en/asset/k1e/k1ewr315oo","date":"2026-02-06T00:00:00.000Z","scheduled_time":"2026-02-06T15:00:00.000Z","status":"finished","duration":"02:22:31","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/k1ewr315oo"},"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"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[]},"transcript":{"transcript_id":"f589c4a8-d419-4e7b-8717-920933f430b9","language":"en","data":[{"statement_number":1,"paragraphs":[{"sentences":[{"text":"Good morning everyone.","start":3.6,"end":4.32,"topics":[],"words":[{"text":"Good","start":3.6,"end":3.72},{"text":"morning","start":3.72,"end":3.96},{"text":"everyone.","start":3.96,"end":4.32}]}]},{"sentences":[{"text":"We are here today on the last day for discussing the Framework Convention.","start":12.4,"end":17.28,"topics":[],"words":[{"text":"We","start":12.4,"end":12.68},{"text":"are","start":12.68,"end":12.84},{"text":"here","start":12.84,"end":13.04},{"text":"today","start":13.04,"end":13.28},{"text":"on","start":13.28,"end":13.52},{"text":"the","start":13.52,"end":13.72},{"text":"last","start":13.72,"end":13.96},{"text":"day","start":13.96,"end":14.32},{"text":"for","start":14.56,"end":14.96},{"text":"discussing","start":15.44,"end":15.999},{"text":"the","start":15.999,"end":16.199},{"text":"Framework","start":16.199,"end":16.6},{"text":"Convention.","start":16.6,"end":17.28}]},{"text":"We still have some homework to finish today.","start":19.28,"end":22.2,"topics":[],"words":[{"text":"We","start":19.28,"end":19.6},{"text":"still","start":19.6,"end":19.84},{"text":"have","start":19.84,"end":20.12},{"text":"some","start":20.12,"end":20.48},{"text":"homework","start":20.64,"end":21.16},{"text":"to","start":21.16,"end":21.32},{"text":"finish","start":21.32,"end":21.76},{"text":"today.","start":21.84,"end":22.2}]},{"text":"In the morning and afternoon session, we are left with two articles, the exchange of information which will now our colleague Mr. Daniel will start to discuss.","start":22.2,"end":32.81,"topics":[],"words":[{"text":"In","start":22.2,"end":22.44},{"text":"the","start":22.44,"end":22.6},{"text":"morning","start":22.6,"end":22.8},{"text":"and","start":22.8,"end":23.04},{"text":"afternoon","start":23.04,"end":23.48},{"text":"session,","start":23.48,"end":23.92},{"text":"we","start":24.16,"end":24.44},{"text":"are","start":24.44,"end":24.6},{"text":"left","start":24.6,"end":24.76},{"text":"with","start":24.76,"end":24.92},{"text":"two","start":24.92,"end":25.12},{"text":"articles,","start":25.12,"end":25.68},{"text":"the","start":25.93,"end":26.05},{"text":"exchange","start":26.05,"end":26.33},{"text":"of","start":26.33,"end":26.49},{"text":"information","start":26.49,"end":26.81},{"text":"which","start":27.77,"end":28.17},{"text":"will","start":28.25,"end":28.65},{"text":"now","start":28.81,"end":29.17},{"text":"our","start":29.17,"end":29.45},{"text":"colleague","start":29.45,"end":30.01},{"text":"Mr.","start":30.33,"end":30.69},{"text":"Daniel","start":30.69,"end":31.05},{"text":"will","start":31.05,"end":31.29},{"text":"start","start":31.29,"end":31.61},{"text":"to","start":31.77,"end":32.17},{"text":"discuss.","start":32.41,"end":32.81}]},{"text":"It depends when we will finish it.","start":34.25,"end":36.01,"topics":[],"words":[{"text":"It","start":34.25,"end":34.53},{"text":"depends","start":34.53,"end":34.93},{"text":"when","start":34.93,"end":35.09},{"text":"we","start":35.09,"end":35.25},{"text":"will","start":35.25,"end":35.41},{"text":"finish","start":35.41,"end":35.73},{"text":"it.","start":35.73,"end":36.01}]},{"text":"We immediately will start on the capacity building.","start":36.81,"end":39.05,"topics":[],"words":[{"text":"We","start":36.81,"end":37.13},{"text":"immediately","start":37.13,"end":37.61},{"text":"will","start":37.61,"end":37.77},{"text":"start","start":37.77,"end":38.01},{"text":"on","start":38.01,"end":38.17},{"text":"the","start":38.17,"end":38.29},{"text":"capacity","start":38.29,"end":38.73},{"text":"building.","start":38.73,"end":39.05}]}]},{"sentences":[{"text":"But still I think we have good time to discuss both of them because then we have like this session and the next session.","start":40.73,"end":46.81,"topics":[],"words":[{"text":"But","start":40.73,"end":41.05},{"text":"still","start":41.05,"end":41.29},{"text":"I","start":41.29,"end":41.49},{"text":"think","start":41.49,"end":41.69},{"text":"we","start":41.69,"end":41.889},{"text":"have","start":41.889,"end":42.049},{"text":"good","start":42.049,"end":42.21},{"text":"time","start":42.21,"end":42.37},{"text":"to","start":42.37,"end":42.53},{"text":"discuss","start":42.53,"end":42.77},{"text":"both","start":42.77,"end":43.01},{"text":"of","start":43.01,"end":43.17},{"text":"them","start":43.17,"end":43.45},{"text":"because","start":43.45,"end":43.85},{"text":"then","start":43.85,"end":44.17},{"text":"we","start":44.17,"end":44.37},{"text":"have","start":44.37,"end":44.65},{"text":"like","start":44.65,"end":45.05},{"text":"this","start":45.21,"end":45.57},{"text":"session","start":45.57,"end":45.89},{"text":"and","start":45.89,"end":46.01},{"text":"the","start":46.01,"end":46.13},{"text":"next","start":46.13,"end":46.37},{"text":"session.","start":46.37,"end":46.81}]},{"text":"I don't like long introduction.","start":48.81,"end":50.37,"topics":[],"words":[{"text":"I","start":48.81,"end":49.09},{"text":"don't","start":49.09,"end":49.29},{"text":"like","start":49.29,"end":49.45},{"text":"long","start":49.45,"end":49.73},{"text":"introduction.","start":49.73,"end":50.37}]},{"text":"So I will hand over to our colleague Daniel, please, you can start.","start":50.37,"end":57.41,"topics":[],"words":[{"text":"So","start":50.37,"end":50.61},{"text":"I","start":50.61,"end":50.81},{"text":"will","start":50.81,"end":51.05},{"text":"hand","start":51.05,"end":51.29},{"text":"over","start":51.29,"end":51.61},{"text":"to","start":51.61,"end":51.94},{"text":"our","start":52.73,"end":52.97},{"text":"colleague","start":54.73,"end":55.33},{"text":"Daniel,","start":55.33,"end":55.89},{"text":"please,","start":55.89,"end":56.25},{"text":"you","start":56.65,"end":56.93},{"text":"can","start":56.93,"end":57.13},{"text":"start.","start":57.13,"end":57.41}]},{"text":"Go ahead.","start":57.41,"end":57.93,"topics":[],"words":[{"text":"Go","start":57.41,"end":57.65},{"text":"ahead.","start":57.65,"end":57.93}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":2,"paragraphs":[{"sentences":[{"text":"Good morning everybody and welcome to today's session.","start":67.13,"end":71.05,"topics":[],"words":[{"text":"Good","start":67.13,"end":67.45},{"text":"morning","start":67.45,"end":67.73},{"text":"everybody","start":67.73,"end":68.29},{"text":"and","start":68.29,"end":68.57},{"text":"welcome","start":69.21,"end":69.77},{"text":"to","start":69.77,"end":70.05},{"text":"today's","start":70.05,"end":70.57},{"text":"session.","start":70.57,"end":71.05}]},{"text":"Chair has already indicated that we hope to complete the two items that we have outstanding for this particular session.","start":72.73,"end":83.86,"topics":[],"words":[{"text":"Chair","start":72.73,"end":73.05},{"text":"has","start":73.05,"end":73.25},{"text":"already","start":73.25,"end":73.45},{"text":"indicated","start":73.45,"end":74.01},{"text":"that","start":74.01,"end":74.25},{"text":"we","start":74.25,"end":74.45},{"text":"hope","start":74.45,"end":74.65},{"text":"to","start":74.65,"end":74.93},{"text":"complete","start":74.93,"end":75.53},{"text":"the","start":76.81,"end":77.17},{"text":"two","start":77.17,"end":77.53},{"text":"items","start":77.61,"end":78.25},{"text":"that","start":78.25,"end":78.45},{"text":"we","start":78.45,"end":78.65},{"text":"have","start":78.65,"end":78.97},{"text":"outstanding","start":80.74,"end":81.38},{"text":"for","start":82.1,"end":82.5},{"text":"this","start":82.58,"end":82.94},{"text":"particular","start":82.94,"end":83.3},{"text":"session.","start":83.3,"end":83.86}]}]},{"sentences":[{"text":"And based on that, I'd start the session with Article 10, which we started with yesterday with giving ourselves a general idea of what had been done and what we expect from each other.","start":87.7,"end":106.02,"topics":[],"words":[{"text":"And","start":87.7,"end":88.1},{"text":"based","start":88.26,"end":88.58},{"text":"on","start":88.58,"end":88.78},{"text":"that,","start":88.78,"end":89.06},{"text":"I'd","start":89.06,"end":89.62},{"text":"start","start":90.5,"end":90.86},{"text":"the","start":90.86,"end":91.1},{"text":"session","start":91.1,"end":91.38},{"text":"with","start":91.38,"end":91.62},{"text":"Article","start":91.62,"end":91.94},{"text":"10,","start":92.1,"end":92.5},{"text":"which","start":94.1,"end":94.5},{"text":"we","start":95.62,"end":96.02},{"text":"started","start":96.1,"end":96.5},{"text":"with","start":96.5,"end":96.86},{"text":"yesterday","start":96.86,"end":97.54},{"text":"with","start":97.7,"end":98.1},{"text":"giving","start":98.1,"end":98.5},{"text":"ourselves","start":98.5,"end":99.18},{"text":"a","start":99.18,"end":99.38},{"text":"general","start":99.38,"end":99.58},{"text":"idea","start":99.58,"end":99.98},{"text":"of","start":99.98,"end":100.26},{"text":"what","start":102.1,"end":102.42},{"text":"had","start":102.42,"end":102.62},{"text":"been","start":102.62,"end":102.82},{"text":"done","start":102.82,"end":103.14},{"text":"and","start":104.02,"end":104.42},{"text":"what","start":104.42,"end":104.74},{"text":"we","start":104.74,"end":104.94},{"text":"expect","start":104.94,"end":105.22},{"text":"from","start":105.22,"end":105.5},{"text":"each","start":105.5,"end":105.7},{"text":"other.","start":105.7,"end":106.02}]},{"text":"I won't ask whether we did the homework or not because I suspect we all did it.","start":107.02,"end":112.38,"topics":[],"words":[{"text":"I","start":107.02,"end":107.14},{"text":"won't","start":107.14,"end":107.34},{"text":"ask","start":107.34,"end":107.5},{"text":"whether","start":107.5,"end":107.74},{"text":"we","start":107.74,"end":107.9},{"text":"did","start":107.9,"end":108.02},{"text":"the","start":108.02,"end":108.18},{"text":"homework","start":108.18,"end":108.54},{"text":"or","start":108.54,"end":108.74},{"text":"not","start":108.74,"end":109.02},{"text":"because","start":109.98,"end":110.34},{"text":"I","start":110.34,"end":110.62},{"text":"suspect","start":110.62,"end":111.18},{"text":"we","start":111.5,"end":111.78},{"text":"all","start":111.78,"end":111.98},{"text":"did","start":111.98,"end":112.18},{"text":"it.","start":112.18,"end":112.38}]},{"text":"And since we are very studious people and we will have a very interesting and lively discussion today.","start":112.38,"end":118.62,"topics":[],"words":[{"text":"And","start":112.38,"end":112.7},{"text":"since","start":112.78,"end":113.1},{"text":"we","start":113.1,"end":113.26},{"text":"are","start":113.26,"end":113.38},{"text":"very","start":113.38,"end":113.62},{"text":"studious","start":113.62,"end":114.14},{"text":"people","start":114.14,"end":114.5},{"text":"and","start":114.5,"end":114.86},{"text":"we","start":115.18,"end":115.46},{"text":"will","start":115.46,"end":115.62},{"text":"have","start":115.62,"end":115.78},{"text":"a","start":115.78,"end":115.94},{"text":"very","start":115.94,"end":116.22},{"text":"interesting","start":116.38,"end":117.02},{"text":"and","start":117.02,"end":117.22},{"text":"lively","start":117.22,"end":117.74},{"text":"discussion","start":117.74,"end":118.3},{"text":"today.","start":118.3,"end":118.62}]},{"text":"Now, as I mentioned yesterday, there were requests from member states that we should move all the at least the paragraphs that are related to exchange information into one article.","start":120.62,"end":133.58,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Now,","start":120.62,"end":121.02},{"text":"as","start":122.14,"end":122.419},{"text":"I","start":122.419,"end":122.58},{"text":"mentioned","start":122.58,"end":122.94},{"text":"yesterday,","start":122.94,"end":123.5},{"text":"there","start":123.5,"end":123.78},{"text":"were","start":123.78,"end":124.06},{"text":"requests","start":124.06,"end":124.74},{"text":"from","start":124.74,"end":124.94},{"text":"member","start":124.94,"end":125.22},{"text":"states","start":125.22,"end":125.58},{"text":"that","start":125.58,"end":125.98},{"text":"we","start":126.38,"end":126.66},{"text":"should","start":126.66,"end":126.86},{"text":"move","start":126.86,"end":127.18},{"text":"all","start":127.18,"end":127.58},{"text":"the","start":127.66,"end":128.06},{"text":"at","start":129.02,"end":129.3},{"text":"least","start":129.3,"end":129.5},{"text":"the","start":129.5,"end":129.82},{"text":"paragraphs","start":130.46,"end":131.06},{"text":"that","start":131.06,"end":131.18},{"text":"are","start":131.18,"end":131.26},{"text":"related","start":131.26,"end":131.46},{"text":"to","start":131.46,"end":131.7},{"text":"exchange","start":131.7,"end":132.1},{"text":"information","start":132.1,"end":132.38},{"text":"into","start":132.46,"end":132.86},{"text":"one","start":132.86,"end":133.22},{"text":"article.","start":133.22,"end":133.58}]},{"text":"We've done that.","start":135.25,"end":136.45,"topics":[],"words":[{"text":"We've","start":135.25,"end":135.73},{"text":"done","start":135.73,"end":136.09},{"text":"that.","start":136.09,"end":136.45}]}]},{"sentences":[{"text":"We had some initial, initial look at it during the web stream sessions and we'll put up what we've been able to put together.","start":137.01,"end":148.37,"topics":[],"words":[{"text":"We","start":137.01,"end":137.29},{"text":"had","start":137.29,"end":137.49},{"text":"some","start":137.49,"end":137.73},{"text":"initial,","start":137.73,"end":138.21},{"text":"initial","start":139.17,"end":139.57},{"text":"look","start":139.57,"end":139.77},{"text":"at","start":139.77,"end":139.93},{"text":"it","start":139.93,"end":140.09},{"text":"during","start":140.09,"end":140.25},{"text":"the","start":140.25,"end":140.41},{"text":"web","start":140.41,"end":140.65},{"text":"stream","start":140.65,"end":141.05},{"text":"sessions","start":141.05,"end":141.57},{"text":"and","start":142.93,"end":143.33},{"text":"we'll","start":144.21,"end":144.77},{"text":"put","start":144.85,"end":145.21},{"text":"up","start":145.21,"end":145.53},{"text":"what","start":145.53,"end":145.77},{"text":"we've","start":145.77,"end":146.29},{"text":"been","start":146.37,"end":146.69},{"text":"able","start":146.69,"end":146.93},{"text":"to","start":146.93,"end":147.25},{"text":"put","start":147.73,"end":148.05},{"text":"together.","start":148.05,"end":148.37}]},{"text":"There were some comments during the wetroom sessions that seem to be a little too long then that we might have to add some other things.","start":149.41,"end":159.73,"topics":[],"words":[{"text":"There","start":149.41,"end":149.69},{"text":"were","start":149.69,"end":149.97},{"text":"some","start":150.05,"end":150.45},{"text":"comments","start":151.25,"end":151.65},{"text":"during","start":151.65,"end":151.93},{"text":"the","start":151.93,"end":152.05},{"text":"wetroom","start":152.05,"end":152.53},{"text":"sessions","start":152.53,"end":152.89},{"text":"that","start":152.89,"end":153.25},{"text":"seem","start":154.05,"end":154.41},{"text":"to","start":154.41,"end":154.65},{"text":"be","start":154.65,"end":154.93},{"text":"a","start":155.01,"end":155.25},{"text":"little","start":155.25,"end":155.49},{"text":"too","start":155.57,"end":155.89},{"text":"long","start":155.89,"end":156.21},{"text":"then","start":157.17,"end":157.53},{"text":"that","start":157.53,"end":157.89},{"text":"we","start":157.97,"end":158.25},{"text":"might","start":158.25,"end":158.41},{"text":"have","start":158.41,"end":158.57},{"text":"to","start":158.57,"end":158.73},{"text":"add","start":158.73,"end":158.97},{"text":"some","start":158.97,"end":159.21},{"text":"other","start":159.21,"end":159.41},{"text":"things.","start":159.41,"end":159.73}]},{"text":"The so we sort of put it together, left that question for us to answer whether we want to maintain it as a standalone as it is right now, what goes into it or whether I want to put it under mutual administrative assistance and we'll have one or two paragraphs there on it.","start":160.23,"end":185.11,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":160.23,"end":160.47},{"text":"so","start":163.59,"end":163.95},{"text":"we","start":163.95,"end":164.31},{"text":"sort","start":164.71,"end":165.03},{"text":"of","start":165.03,"end":165.27},{"text":"put","start":167.99,"end":168.31},{"text":"it","start":168.31,"end":168.51},{"text":"together,","start":168.51,"end":168.79},{"text":"left","start":168.79,"end":169.11},{"text":"that","start":169.11,"end":169.39},{"text":"question","start":169.39,"end":169.75},{"text":"for","start":169.75,"end":170.03},{"text":"us","start":170.03,"end":170.23},{"text":"to","start":170.23,"end":170.55},{"text":"answer","start":170.55,"end":171.11},{"text":"whether","start":171.75,"end":172.15},{"text":"we","start":172.15,"end":172.43},{"text":"want","start":172.43,"end":172.59},{"text":"to","start":172.59,"end":172.75},{"text":"maintain","start":172.75,"end":173.03},{"text":"it","start":173.03,"end":173.27},{"text":"as","start":173.27,"end":173.47},{"text":"a","start":173.47,"end":173.67},{"text":"standalone","start":173.67,"end":174.47},{"text":"as","start":174.55,"end":174.83},{"text":"it","start":174.83,"end":175.03},{"text":"is","start":175.03,"end":175.27},{"text":"right","start":175.27,"end":175.51},{"text":"now,","start":175.51,"end":175.83},{"text":"what","start":176.23,"end":176.55},{"text":"goes","start":176.55,"end":176.83},{"text":"into","start":176.83,"end":177.07},{"text":"it","start":177.07,"end":177.43},{"text":"or","start":178.23,"end":178.59},{"text":"whether","start":178.59,"end":178.87},{"text":"I","start":178.87,"end":179.07},{"text":"want","start":179.07,"end":179.19},{"text":"to","start":179.19,"end":179.27},{"text":"put","start":179.27,"end":179.39},{"text":"it","start":179.39,"end":179.55},{"text":"under","start":179.55,"end":179.75},{"text":"mutual","start":179.75,"end":180.23},{"text":"administrative","start":180.23,"end":180.87},{"text":"assistance","start":180.87,"end":181.51},{"text":"and","start":182.23,"end":182.55},{"text":"we'll","start":182.55,"end":182.83},{"text":"have","start":182.83,"end":182.99},{"text":"one","start":182.99,"end":183.15},{"text":"or","start":183.15,"end":183.31},{"text":"two","start":183.31,"end":183.51},{"text":"paragraphs","start":183.51,"end":184.31},{"text":"there","start":184.31,"end":184.63},{"text":"on","start":184.63,"end":184.83},{"text":"it.","start":184.83,"end":185.11}]},{"text":"I mean it's something that we need to address as we give our comments on the article.","start":186.24,"end":194,"topics":[],"words":[{"text":"I","start":186.24,"end":186.36},{"text":"mean","start":186.36,"end":186.56},{"text":"it's","start":186.56,"end":186.84},{"text":"something","start":186.84,"end":187.12},{"text":"that","start":187.12,"end":187.52},{"text":"we","start":187.92,"end":188.24},{"text":"need","start":188.24,"end":188.44},{"text":"to","start":188.44,"end":188.6},{"text":"address","start":188.6,"end":188.88},{"text":"as","start":188.88,"end":189.2},{"text":"we","start":189.2,"end":189.48},{"text":"give","start":189.48,"end":189.76},{"text":"our","start":189.76,"end":190},{"text":"comments","start":190,"end":190.32},{"text":"on","start":191.52,"end":191.88},{"text":"the","start":191.88,"end":192.24},{"text":"article.","start":193.6,"end":194}]},{"text":"There are about six articles, so I won't read through them.","start":195.36,"end":198.12,"topics":[],"words":[{"text":"There","start":195.36,"end":195.64},{"text":"are","start":195.64,"end":195.8},{"text":"about","start":195.8,"end":196},{"text":"six","start":196,"end":196.28},{"text":"articles,","start":196.28,"end":196.76},{"text":"so","start":196.76,"end":197.04},{"text":"I","start":197.2,"end":197.48},{"text":"won't","start":197.48,"end":197.68},{"text":"read","start":197.68,"end":197.8},{"text":"through","start":197.8,"end":197.96},{"text":"them.","start":197.96,"end":198.12}]}]},{"sentences":[{"text":"I'm sure we've already.","start":198.12,"end":198.88,"topics":[],"words":[{"text":"I'm","start":198.12,"end":198.32},{"text":"sure","start":198.32,"end":198.4},{"text":"we've","start":198.4,"end":198.6},{"text":"already.","start":198.6,"end":198.88}]},{"text":"We've had them long enough to have read them for ourselves.","start":198.88,"end":201.52,"topics":[],"words":[{"text":"We've","start":198.88,"end":199.24},{"text":"had","start":199.24,"end":199.4},{"text":"them","start":199.4,"end":199.68},{"text":"long","start":199.76,"end":200.04},{"text":"enough","start":200.04,"end":200.24},{"text":"to","start":200.24,"end":200.44},{"text":"have","start":200.44,"end":200.6},{"text":"read","start":200.6,"end":200.76},{"text":"them","start":200.76,"end":200.92},{"text":"for","start":200.92,"end":201.08},{"text":"ourselves.","start":201.08,"end":201.52}]},{"text":"So each of them paragraphs that we have, we would.","start":201.52,"end":210.32,"topics":[],"words":[{"text":"So","start":201.52,"end":201.919},{"text":"each","start":203.6,"end":203.92},{"text":"of","start":203.92,"end":204.16},{"text":"them","start":204.16,"end":204.48},{"text":"paragraphs","start":205.76,"end":206.64},{"text":"that","start":207.12,"end":207.44},{"text":"we","start":207.44,"end":207.68},{"text":"have,","start":207.68,"end":208},{"text":"we","start":209.76,"end":210.08},{"text":"would.","start":210.08,"end":210.32}]},{"text":"So the question would ask.","start":210.32,"end":212.2,"topics":[],"words":[{"text":"So","start":210.32,"end":210.64},{"text":"the","start":210.8,"end":211.16},{"text":"question","start":211.16,"end":211.52},{"text":"would","start":211.68,"end":212},{"text":"ask.","start":212,"end":212.2}]},{"text":"I would like us to answer.","start":212.27,"end":213.55,"topics":[],"words":[{"text":"I","start":212.27,"end":212.39},{"text":"would","start":212.39,"end":212.55},{"text":"like","start":212.55,"end":212.71},{"text":"us","start":212.71,"end":212.87},{"text":"to","start":212.87,"end":213.07},{"text":"answer.","start":213.07,"end":213.55}]}]},{"sentences":[{"text":"We're doing our questions whether we think we should maintain the standalone and what should go into our comments on the articles or whether we should put it under the mark, the mutual administration for assistance and if so, how we should treat it there.","start":213.71,"end":230.35,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We're","start":213.71,"end":214.03},{"text":"doing","start":214.03,"end":214.19},{"text":"our","start":214.19,"end":214.35},{"text":"questions","start":214.35,"end":214.67},{"text":"whether","start":214.67,"end":214.99},{"text":"we","start":215.79,"end":216.19},{"text":"think","start":216.19,"end":216.51},{"text":"we","start":216.51,"end":216.71},{"text":"should","start":216.71,"end":216.87},{"text":"maintain","start":216.87,"end":217.19},{"text":"the","start":217.19,"end":217.43},{"text":"standalone","start":217.43,"end":218.19},{"text":"and","start":218.99,"end":219.31},{"text":"what","start":219.31,"end":219.51},{"text":"should","start":219.51,"end":219.71},{"text":"go","start":219.71,"end":219.91},{"text":"into","start":219.91,"end":220.19},{"text":"our","start":220.35,"end":220.63},{"text":"comments","start":220.63,"end":220.87},{"text":"on","start":220.87,"end":221.07},{"text":"the","start":221.07,"end":221.19},{"text":"articles","start":221.19,"end":221.79},{"text":"or","start":222.35,"end":222.63},{"text":"whether","start":222.63,"end":222.83},{"text":"we","start":222.83,"end":223.03},{"text":"should","start":223.03,"end":223.19},{"text":"put","start":223.19,"end":223.35},{"text":"it","start":223.35,"end":223.55},{"text":"under","start":223.55,"end":223.87},{"text":"the","start":224.27,"end":224.59},{"text":"mark,","start":224.59,"end":224.91},{"text":"the","start":225.15,"end":225.55},{"text":"mutual","start":226.27,"end":226.75},{"text":"administration","start":226.75,"end":227.11},{"text":"for","start":227.11,"end":227.35},{"text":"assistance","start":227.35,"end":227.87},{"text":"and","start":228.43,"end":228.71},{"text":"if","start":228.71,"end":228.91},{"text":"so,","start":228.91,"end":229.15},{"text":"how","start":229.15,"end":229.39},{"text":"we","start":229.39,"end":229.55},{"text":"should","start":229.55,"end":229.71},{"text":"treat","start":229.71,"end":229.91},{"text":"it","start":229.91,"end":230.07},{"text":"there.","start":230.07,"end":230.35}]},{"text":"So basically those are the questions we need to answer and if we have any text to that would help the discussions we are welcome also to present them so that I will open the floor for member comments.","start":230.99,"end":247.16,"topics":[],"words":[{"text":"So","start":230.99,"end":231.31},{"text":"basically","start":231.31,"end":231.79},{"text":"those","start":231.79,"end":232.07},{"text":"are","start":232.07,"end":232.23},{"text":"the","start":232.23,"end":232.43},{"text":"questions","start":232.43,"end":232.87},{"text":"we","start":232.87,"end":233.03},{"text":"need","start":233.03,"end":233.19},{"text":"to","start":233.19,"end":233.35},{"text":"answer","start":233.35,"end":233.79},{"text":"and","start":234.27,"end":234.67},{"text":"if","start":234.91,"end":235.23},{"text":"we","start":235.23,"end":235.43},{"text":"have","start":235.43,"end":235.59},{"text":"any","start":235.59,"end":235.79},{"text":"text","start":235.79,"end":236.19},{"text":"to","start":236.19,"end":236.59},{"text":"that","start":238.04,"end":238.28},{"text":"would","start":238.52,"end":238.84},{"text":"help","start":238.84,"end":239.12},{"text":"the","start":239.12,"end":239.4},{"text":"discussions","start":239.4,"end":240.04},{"text":"we","start":240.36,"end":240.64},{"text":"are","start":240.64,"end":240.8},{"text":"welcome","start":240.8,"end":241.12},{"text":"also","start":241.12,"end":241.36},{"text":"to","start":241.36,"end":241.6},{"text":"present","start":241.6,"end":241.84},{"text":"them","start":241.84,"end":242.2},{"text":"so","start":242.92,"end":243.24},{"text":"that","start":243.24,"end":243.52},{"text":"I","start":243.52,"end":243.76},{"text":"will","start":243.76,"end":243.92},{"text":"open","start":243.92,"end":244.16},{"text":"the","start":244.16,"end":244.4},{"text":"floor","start":244.4,"end":244.8},{"text":"for","start":244.8,"end":245.16},{"text":"member","start":246.28,"end":246.68},{"text":"comments.","start":246.76,"end":247.16}]}]},{"sentences":[{"text":"Right, Germany, please.","start":250.6,"end":253.16,"topics":[],"words":[{"text":"Right,","start":250.6,"end":251},{"text":"Germany,","start":252.2,"end":252.88},{"text":"please.","start":252.88,"end":253.16}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":3,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Kohli.","start":256.28,"end":257.48,"topics":[],"words":[{"text":"Thank","start":256.28,"end":256.6},{"text":"you,","start":256.6,"end":256.72},{"text":"Mr.","start":256.72,"end":257},{"text":"Kohli.","start":257,"end":257.48}]},{"text":"Good morning, distinguished delegates.","start":257.48,"end":259.32,"topics":[],"words":[{"text":"Good","start":257.48,"end":257.68},{"text":"morning,","start":257.68,"end":257.96},{"text":"distinguished","start":258.2,"end":258.88},{"text":"delegates.","start":258.88,"end":259.32}]},{"text":"Dear colleagues, Germany acknowledges that the draft has been improved compared to the previous versions.","start":259.32,"end":265.64,"topics":[],"words":[{"text":"Dear","start":259.32,"end":259.6},{"text":"colleagues,","start":259.6,"end":260.12},{"text":"Germany","start":260.76,"end":261.36},{"text":"acknowledges","start":261.36,"end":261.96},{"text":"that","start":262.04,"end":262.32},{"text":"the","start":262.32,"end":262.48},{"text":"draft","start":262.48,"end":263.04},{"text":"has","start":263.04,"end":263.28},{"text":"been","start":263.28,"end":263.48},{"text":"improved","start":263.48,"end":264.04},{"text":"compared","start":264.04,"end":264.4},{"text":"to","start":264.4,"end":264.56},{"text":"the","start":264.56,"end":264.76},{"text":"previous","start":264.76,"end":265.08},{"text":"versions.","start":265.08,"end":265.64}]},{"text":"However, we still have technical concerns regarding the current draft, some of which I would like to address.","start":266.15,"end":271.51,"topics":[],"words":[{"text":"However,","start":266.15,"end":266.39},{"text":"we","start":266.39,"end":266.71},{"text":"still","start":266.71,"end":266.91},{"text":"have","start":266.91,"end":267.11},{"text":"technical","start":267.11,"end":267.55},{"text":"concerns","start":267.55,"end":268.15},{"text":"regarding","start":268.15,"end":268.59},{"text":"the","start":268.59,"end":268.75},{"text":"current","start":268.75,"end":268.99},{"text":"draft,","start":268.99,"end":269.59},{"text":"some","start":269.99,"end":270.27},{"text":"of","start":270.27,"end":270.39},{"text":"which","start":270.39,"end":270.55},{"text":"I","start":270.55,"end":270.75},{"text":"would","start":270.75,"end":270.91},{"text":"like","start":270.91,"end":271.07},{"text":"to","start":271.07,"end":271.23},{"text":"address.","start":271.23,"end":271.51}]},{"text":"We note that the draft contains the words may be is foreseeable relevant in brackets.","start":272.47,"end":280.39,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":272.47,"end":272.79},{"text":"note","start":272.79,"end":273.27},{"text":"that","start":273.51,"end":273.87},{"text":"the","start":273.87,"end":274.15},{"text":"draft","start":274.15,"end":274.59},{"text":"contains","start":274.59,"end":275.11},{"text":"the","start":275.11,"end":275.43},{"text":"words","start":275.43,"end":275.83},{"text":"may","start":276.07,"end":276.39},{"text":"be","start":276.39,"end":276.71},{"text":"is","start":277.27,"end":277.63},{"text":"foreseeable","start":277.63,"end":278.31},{"text":"relevant","start":279.11,"end":279.63},{"text":"in","start":279.63,"end":279.83},{"text":"brackets.","start":279.83,"end":280.39}]}]},{"sentences":[{"text":"We understand this as a questioning of the principle that information exchange is guided by the criteria of foreseeable relevance.","start":280.71,"end":288.79,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":280.71,"end":281.07},{"text":"understand","start":281.07,"end":281.43},{"text":"this","start":281.83,"end":282.189},{"text":"as","start":282.189,"end":282.43},{"text":"a","start":282.43,"end":282.59},{"text":"questioning","start":282.59,"end":283.19},{"text":"of","start":283.19,"end":283.39},{"text":"the","start":283.39,"end":283.55},{"text":"principle","start":283.55,"end":284.15},{"text":"that","start":284.55,"end":284.87},{"text":"information","start":284.87,"end":285.19},{"text":"exchange","start":285.35,"end":285.91},{"text":"is","start":285.91,"end":286.15},{"text":"guided","start":286.15,"end":286.51},{"text":"by","start":286.51,"end":286.71},{"text":"the","start":286.71,"end":286.87},{"text":"criteria","start":286.87,"end":287.47},{"text":"of","start":287.47,"end":287.63},{"text":"foreseeable","start":287.63,"end":288.15},{"text":"relevance.","start":288.15,"end":288.79}]},{"text":"The principle of foreseeable relevance performs a key rule of law function in exchange of information.","start":289.83,"end":295.64,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"The","start":289.83,"end":290.11},{"text":"principle","start":290.11,"end":290.55},{"text":"of","start":290.55,"end":290.75},{"text":"foreseeable","start":290.75,"end":291.27},{"text":"relevance","start":291.27,"end":291.87},{"text":"performs","start":291.87,"end":292.39},{"text":"a","start":292.39,"end":292.55},{"text":"key","start":292.55,"end":292.87},{"text":"rule","start":293.32,"end":293.52},{"text":"of","start":293.52,"end":293.68},{"text":"law","start":293.68,"end":293.96},{"text":"function","start":293.96,"end":294.52},{"text":"in","start":294.52,"end":294.84},{"text":"exchange","start":294.84,"end":295.2},{"text":"of","start":295.2,"end":295.36},{"text":"information.","start":295.36,"end":295.64}]},{"text":"It operationalizes fundamental rights protection by preventing fishing expeditions, thereby ensuring data minimization, confidentiality and a clear threshold for State interference.","start":296.6,"end":308.84,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"It","start":296.6,"end":296.92},{"text":"operationalizes","start":296.92,"end":298.28},{"text":"fundamental","start":298.44,"end":299.16},{"text":"rights","start":299.16,"end":299.48},{"text":"protection","start":299.56,"end":300.12},{"text":"by","start":300.28,"end":300.6},{"text":"preventing","start":300.6,"end":301.08},{"text":"fishing","start":301.08,"end":301.52},{"text":"expeditions,","start":301.52,"end":302.12},{"text":"thereby","start":302.6,"end":303.12},{"text":"ensuring","start":303.12,"end":303.56},{"text":"data","start":303.56,"end":303.92},{"text":"minimization,","start":303.92,"end":304.6},{"text":"confidentiality","start":305,"end":306.04},{"text":"and","start":306.44,"end":306.72},{"text":"a","start":306.72,"end":306.88},{"text":"clear","start":306.88,"end":307.12},{"text":"threshold","start":307.12,"end":307.72},{"text":"for","start":307.72,"end":307.96},{"text":"State","start":307.96,"end":308.24},{"text":"interference.","start":308.24,"end":308.84}]},{"text":"At the same time, it deliberately avoids an excessive burden of proof that would undermine effective information exchange.","start":309.8,"end":317.48,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"At","start":309.8,"end":310.08},{"text":"the","start":310.08,"end":310.24},{"text":"same","start":310.24,"end":310.48},{"text":"time,","start":310.48,"end":310.84},{"text":"it","start":311.16,"end":311.48},{"text":"deliberately","start":311.48,"end":312.12},{"text":"avoids","start":312.12,"end":312.68},{"text":"an","start":312.76,"end":313.04},{"text":"excessive","start":313.04,"end":313.56},{"text":"burden","start":313.56,"end":314},{"text":"of","start":314,"end":314.16},{"text":"proof","start":314.16,"end":314.64},{"text":"that","start":314.64,"end":314.92},{"text":"would","start":314.92,"end":315.16},{"text":"undermine","start":315.16,"end":315.72},{"text":"effective","start":315.72,"end":316.28},{"text":"information","start":316.28,"end":316.6},{"text":"exchange.","start":316.68,"end":317.48}]},{"text":"In this way, it balances a effective tax enforcement with the protection of individual rights.","start":318.2,"end":323.77,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"In","start":318.2,"end":318.48},{"text":"this","start":318.48,"end":318.72},{"text":"way,","start":318.72,"end":319.08},{"text":"it","start":319.08,"end":319.4},{"text":"balances","start":319.4,"end":319.88},{"text":"a","start":320.04,"end":320.26},{"text":"effective","start":320.41,"end":320.77},{"text":"tax","start":320.77,"end":321.01},{"text":"enforcement","start":321.01,"end":321.73},{"text":"with","start":321.73,"end":322.01},{"text":"the","start":322.01,"end":322.21},{"text":"protection","start":322.21,"end":322.57},{"text":"of","start":322.57,"end":322.81},{"text":"individual","start":322.81,"end":323.41},{"text":"rights.","start":323.41,"end":323.77}]}]},{"sentences":[{"text":"Overall, foreseeable relevance is an expression of the principle of proportionality, which must not be undermined.","start":324.33,"end":330.41,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Overall,","start":324.33,"end":325.05},{"text":"foreseeable","start":325.05,"end":325.73},{"text":"relevance","start":325.73,"end":326.29},{"text":"is","start":326.29,"end":326.57},{"text":"an","start":326.57,"end":326.77},{"text":"expression","start":326.77,"end":327.21},{"text":"of","start":327.21,"end":327.33},{"text":"the","start":327.33,"end":327.49},{"text":"principle","start":327.49,"end":327.89},{"text":"of","start":327.89,"end":328.05},{"text":"proportionality,","start":328.05,"end":328.81},{"text":"which","start":328.81,"end":329.05},{"text":"must","start":329.05,"end":329.29},{"text":"not","start":329.29,"end":329.49},{"text":"be","start":329.49,"end":329.69},{"text":"undermined.","start":329.69,"end":330.41}]},{"text":"While this is a well established concept, the use of may be introduces significant uncertainties, particularly regarding the extent to which it intends to deviate from the current standard.","start":331.13,"end":342.57,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"While","start":331.13,"end":331.45},{"text":"this","start":331.45,"end":331.65},{"text":"is","start":331.65,"end":331.81},{"text":"a","start":331.81,"end":331.97},{"text":"well","start":331.97,"end":332.17},{"text":"established","start":332.17,"end":332.77},{"text":"concept,","start":332.77,"end":333.37},{"text":"the","start":333.45,"end":333.73},{"text":"use","start":333.73,"end":333.93},{"text":"of","start":333.93,"end":334.21},{"text":"may","start":334.21,"end":334.49},{"text":"be","start":334.49,"end":334.81},{"text":"introduces","start":334.81,"end":335.65},{"text":"significant","start":335.65,"end":336.01},{"text":"uncertainties,","start":336.25,"end":337.13},{"text":"particularly","start":337.37,"end":338.17},{"text":"regarding","start":338.17,"end":338.65},{"text":"the","start":338.65,"end":338.85},{"text":"extent","start":338.85,"end":339.37},{"text":"to","start":339.61,"end":339.89},{"text":"which","start":339.89,"end":340.05},{"text":"it","start":340.05,"end":340.25},{"text":"intends","start":340.25,"end":340.69},{"text":"to","start":340.69,"end":340.85},{"text":"deviate","start":340.85,"end":341.33},{"text":"from","start":341.33,"end":341.57},{"text":"the","start":341.57,"end":341.73},{"text":"current","start":341.73,"end":341.97},{"text":"standard.","start":341.97,"end":342.57}]},{"text":"We strongly encourage the room to refrain from tampering with that standard standard at this stage.","start":343.05,"end":349.62,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":343.05,"end":343.37},{"text":"strongly","start":343.37,"end":343.85},{"text":"encourage","start":343.85,"end":344.33},{"text":"the","start":344.33,"end":344.61},{"text":"room","start":344.61,"end":344.89},{"text":"to","start":345.21,"end":345.53},{"text":"refrain","start":345.53,"end":346.05},{"text":"from","start":346.05,"end":346.29},{"text":"tampering","start":346.29,"end":346.77},{"text":"with","start":346.77,"end":347.05},{"text":"that","start":347.05,"end":347.29},{"text":"standard","start":347.29,"end":347.47},{"text":"standard","start":347.62,"end":348.1},{"text":"at","start":348.66,"end":348.94},{"text":"this","start":348.94,"end":349.18},{"text":"stage.","start":349.18,"end":349.62}]},{"text":"It is more generally not sufficient clear to us what exactly would be expected from the Member States to comply with the obligations in that Article.","start":349.62,"end":359.78,"topics":[],"words":[{"text":"It","start":349.62,"end":349.9},{"text":"is","start":349.9,"end":350.18},{"text":"more","start":350.26,"end":350.58},{"text":"generally","start":350.58,"end":351.3},{"text":"not","start":351.54,"end":351.86},{"text":"sufficient","start":351.86,"end":352.34},{"text":"clear","start":352.34,"end":352.74},{"text":"to","start":353.22,"end":353.54},{"text":"us","start":353.54,"end":353.82},{"text":"what","start":353.82,"end":354.14},{"text":"exactly","start":354.14,"end":354.66},{"text":"would","start":354.66,"end":354.86},{"text":"be","start":354.86,"end":355.02},{"text":"expected","start":355.02,"end":355.3},{"text":"from","start":355.78,"end":356.06},{"text":"the","start":356.06,"end":356.22},{"text":"Member","start":356.22,"end":356.46},{"text":"States","start":356.46,"end":356.82},{"text":"to","start":356.9,"end":357.18},{"text":"comply","start":357.18,"end":357.62},{"text":"with","start":357.62,"end":357.86},{"text":"the","start":357.86,"end":358.14},{"text":"obligations","start":358.14,"end":358.9},{"text":"in","start":358.98,"end":359.26},{"text":"that","start":359.26,"end":359.46},{"text":"Article.","start":359.46,"end":359.78}]},{"text":"This is linked not least to the unresolved question of the relationship with existing legal instruments and existing transparency standards.","start":360.82,"end":368.58,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"This","start":360.82,"end":361.1},{"text":"is","start":361.1,"end":361.3},{"text":"linked","start":361.3,"end":361.7},{"text":"not","start":361.7,"end":361.94},{"text":"least","start":361.94,"end":362.26},{"text":"to","start":362.34,"end":362.62},{"text":"the","start":362.62,"end":362.78},{"text":"unresolved","start":362.78,"end":363.459},{"text":"question","start":363.459,"end":363.78},{"text":"of","start":363.78,"end":364.02},{"text":"the","start":364.02,"end":364.18},{"text":"relationship","start":364.18,"end":364.74},{"text":"with","start":364.74,"end":364.98},{"text":"existing","start":364.98,"end":365.46},{"text":"legal","start":365.46,"end":365.86},{"text":"instruments","start":365.86,"end":366.34},{"text":"and","start":366.5,"end":366.82},{"text":"existing","start":366.82,"end":367.3},{"text":"transparency","start":367.3,"end":367.98},{"text":"standards.","start":367.98,"end":368.58}]}]},{"sentences":[{"text":"First and foremost, however, subparagraphs A, B and C must be mentioned.","start":369.78,"end":375.01,"topics":[],"words":[{"text":"First","start":369.78,"end":370.06},{"text":"and","start":370.06,"end":370.22},{"text":"foremost,","start":370.22,"end":370.78},{"text":"however,","start":370.78,"end":371.14},{"text":"subparagraphs","start":371.38,"end":372.3},{"text":"A,","start":372.3,"end":372.58},{"text":"B","start":372.66,"end":373.02},{"text":"and","start":373.02,"end":373.3},{"text":"C","start":373.3,"end":373.62},{"text":"must","start":374.29,"end":374.45},{"text":"be","start":374.45,"end":374.65},{"text":"mentioned.","start":374.65,"end":375.01}]},{"text":"In this context, there is a lack of minimum level of clarity regarding what would specifically be covered by these subparagraphs.","start":375.01,"end":382.93,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"In","start":375.01,"end":375.13},{"text":"this","start":375.13,"end":375.37},{"text":"context,","start":375.37,"end":375.89},{"text":"there","start":376.05,"end":376.37},{"text":"is","start":376.37,"end":376.57},{"text":"a","start":376.57,"end":376.69},{"text":"lack","start":376.69,"end":376.97},{"text":"of","start":376.97,"end":377.17},{"text":"minimum","start":377.17,"end":377.73},{"text":"level","start":377.73,"end":378.09},{"text":"of","start":378.09,"end":378.37},{"text":"clarity","start":378.37,"end":378.89},{"text":"regarding","start":378.89,"end":379.41},{"text":"what","start":379.41,"end":379.61},{"text":"would","start":379.61,"end":379.85},{"text":"specifically","start":379.85,"end":380.49},{"text":"be","start":380.49,"end":380.65},{"text":"covered","start":380.65,"end":381.17},{"text":"by","start":381.33,"end":381.61},{"text":"these","start":381.61,"end":381.85},{"text":"subparagraphs.","start":381.85,"end":382.93}]},{"text":"We are unable to oblige ourselves to exchange if the scope, purpose and modalities are not known, but are to be determined at a later date.","start":383.57,"end":393.73,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":383.57,"end":383.85},{"text":"are","start":383.85,"end":384.01},{"text":"unable","start":384.01,"end":384.41},{"text":"to","start":384.41,"end":384.65},{"text":"oblige","start":384.65,"end":385.17},{"text":"ourselves","start":385.17,"end":385.73},{"text":"to","start":385.73,"end":386.05},{"text":"exchange","start":386.05,"end":386.77},{"text":"if","start":386.85,"end":387.17},{"text":"the","start":387.17,"end":387.41},{"text":"scope,","start":387.41,"end":387.89},{"text":"purpose","start":387.97,"end":388.57},{"text":"and","start":388.57,"end":388.85},{"text":"modalities","start":388.85,"end":389.49},{"text":"are","start":389.809,"end":390.089},{"text":"not","start":390.089,"end":390.29},{"text":"known,","start":390.29,"end":390.61},{"text":"but","start":391.25,"end":391.61},{"text":"are","start":391.61,"end":391.89},{"text":"to","start":391.89,"end":392.05},{"text":"be","start":392.05,"end":392.17},{"text":"determined","start":392.17,"end":392.69},{"text":"at","start":392.69,"end":392.89},{"text":"a","start":392.89,"end":393.01},{"text":"later","start":393.01,"end":393.25},{"text":"date.","start":393.25,"end":393.73}]},{"text":"In particular, we consider it problematic to link the exchange obligations to future protocols.","start":394.05,"end":400.13,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":394.05,"end":394.37},{"text":"particular,","start":394.37,"end":394.69},{"text":"we","start":394.77,"end":395.09},{"text":"consider","start":395.09,"end":395.41},{"text":"it","start":395.41,"end":395.73},{"text":"problematic","start":395.73,"end":396.37},{"text":"to","start":396.77,"end":397.05},{"text":"link","start":397.05,"end":397.29},{"text":"the","start":397.29,"end":397.45},{"text":"exchange","start":397.45,"end":397.97},{"text":"obligations","start":397.97,"end":398.61},{"text":"to","start":398.69,"end":399.01},{"text":"future","start":399.01,"end":399.33},{"text":"protocols.","start":399.33,"end":400.13}]},{"text":"This is, in our view, inconsistent with the principle that these Protocols are intended to be optional.","start":400.74,"end":406.26,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"This","start":400.74,"end":400.9},{"text":"is,","start":400.9,"end":401.14},{"text":"in","start":401.14,"end":401.34},{"text":"our","start":401.34,"end":401.54},{"text":"view,","start":401.54,"end":401.82},{"text":"inconsistent","start":401.82,"end":402.74},{"text":"with","start":402.82,"end":403.14},{"text":"the","start":403.14,"end":403.34},{"text":"principle","start":403.34,"end":403.86},{"text":"that","start":403.86,"end":404.1},{"text":"these","start":404.1,"end":404.34},{"text":"Protocols","start":404.34,"end":404.94},{"text":"are","start":404.94,"end":405.1},{"text":"intended","start":405.1,"end":405.46},{"text":"to","start":405.46,"end":405.66},{"text":"be","start":405.66,"end":405.82},{"text":"optional.","start":405.82,"end":406.26}]}]},{"sentences":[{"text":"That being said, we question the overall appropriateness of the provision.","start":407.14,"end":413.06,"topics":[],"words":[{"text":"That","start":407.14,"end":407.5},{"text":"being","start":407.5,"end":407.78},{"text":"said,","start":407.78,"end":408.1},{"text":"we","start":408.5,"end":408.82},{"text":"question","start":408.82,"end":409.14},{"text":"the","start":409.94,"end":410.26},{"text":"overall","start":410.26,"end":410.82},{"text":"appropriateness","start":410.9,"end":412.02},{"text":"of","start":412.02,"end":412.34},{"text":"the","start":412.34,"end":412.58},{"text":"provision.","start":412.58,"end":413.06}]},{"text":"The current Draft comes with very specific binding obligations for the State Parties, especially in paragraph one.","start":413.94,"end":420.82,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":413.94,"end":414.22},{"text":"current","start":414.22,"end":414.5},{"text":"Draft","start":414.5,"end":415.1},{"text":"comes","start":415.1,"end":415.42},{"text":"with","start":415.42,"end":415.74},{"text":"very","start":415.74,"end":416.02},{"text":"specific","start":416.02,"end":416.659},{"text":"binding","start":416.82,"end":417.34},{"text":"obligations","start":417.34,"end":417.9},{"text":"for","start":417.9,"end":418.14},{"text":"the","start":418.14,"end":418.3},{"text":"State","start":418.3,"end":418.58},{"text":"Parties,","start":418.58,"end":419.14},{"text":"especially","start":419.3,"end":419.7},{"text":"in","start":419.7,"end":419.98},{"text":"paragraph","start":419.98,"end":420.46},{"text":"one.","start":420.46,"end":420.82}]},{"text":"In our view, the current provision is incompatible with the nature of the Convention as a framework instrument and constitutes a departure from the terms of reference.","start":421.54,"end":432.23,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":421.54,"end":421.82},{"text":"our","start":421.82,"end":422.02},{"text":"view,","start":422.02,"end":422.26},{"text":"the","start":422.26,"end":422.46},{"text":"current","start":422.46,"end":422.7},{"text":"provision","start":422.7,"end":423.22},{"text":"is","start":423.22,"end":423.5},{"text":"incompatible","start":423.5,"end":424.34},{"text":"with","start":424.74,"end":425.02},{"text":"the","start":425.02,"end":425.18},{"text":"nature","start":425.18,"end":425.5},{"text":"of","start":425.5,"end":425.74},{"text":"the","start":425.74,"end":425.94},{"text":"Convention","start":425.94,"end":426.5},{"text":"as","start":426.5,"end":426.7},{"text":"a","start":426.7,"end":426.86},{"text":"framework","start":426.86,"end":427.3},{"text":"instrument","start":427.3,"end":427.86},{"text":"and","start":428.63,"end":428.83},{"text":"constitutes","start":428.83,"end":429.51},{"text":"a","start":429.83,"end":430.15},{"text":"departure","start":430.15,"end":430.79},{"text":"from","start":430.79,"end":430.99},{"text":"the","start":430.99,"end":431.15},{"text":"terms","start":431.15,"end":431.39},{"text":"of","start":431.39,"end":431.63},{"text":"reference.","start":431.63,"end":432.23}]},{"text":"In the terms of reference, exchange of information is mentioned three times, first, as part of the commitment to mutual administrative assistance, second as a future protocol, and third, under other elements where it is stated in square brackets that it is meant for the implementation of the Framework Convention.","start":433.19,"end":453.11,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":433.19,"end":433.47},{"text":"the","start":433.47,"end":433.63},{"text":"terms","start":433.63,"end":433.87},{"text":"of","start":433.87,"end":434.11},{"text":"reference,","start":434.11,"end":434.71},{"text":"exchange","start":434.71,"end":435.15},{"text":"of","start":435.15,"end":435.35},{"text":"information","start":435.35,"end":435.67},{"text":"is","start":435.75,"end":436.11},{"text":"mentioned","start":436.11,"end":436.59},{"text":"three","start":436.59,"end":436.87},{"text":"times,","start":436.87,"end":437.27},{"text":"first,","start":437.67,"end":438.07},{"text":"as","start":438.07,"end":438.39},{"text":"part","start":438.39,"end":438.63},{"text":"of","start":438.63,"end":438.79},{"text":"the","start":438.79,"end":438.95},{"text":"commitment","start":438.95,"end":439.39},{"text":"to","start":439.39,"end":439.55},{"text":"mutual","start":439.55,"end":439.91},{"text":"administrative","start":439.91,"end":440.67},{"text":"assistance,","start":440.67,"end":441.27},{"text":"second","start":442.31,"end":442.71},{"text":"as","start":442.87,"end":443.15},{"text":"a","start":443.15,"end":443.31},{"text":"future","start":443.31,"end":443.55},{"text":"protocol,","start":443.55,"end":444.15},{"text":"and","start":444.31,"end":444.63},{"text":"third,","start":444.63,"end":444.95},{"text":"under","start":445.19,"end":445.59},{"text":"other","start":445.59,"end":445.91},{"text":"elements","start":445.91,"end":446.39},{"text":"where","start":446.87,"end":447.15},{"text":"it","start":447.15,"end":447.31},{"text":"is","start":447.31,"end":447.47},{"text":"stated","start":447.47,"end":447.87},{"text":"in","start":447.87,"end":448.03},{"text":"square","start":448.03,"end":448.35},{"text":"brackets","start":448.35,"end":448.95},{"text":"that","start":449.11,"end":449.39},{"text":"it","start":449.39,"end":449.55},{"text":"is","start":449.55,"end":449.75},{"text":"meant","start":449.75,"end":450.07},{"text":"for","start":450.07,"end":450.27},{"text":"the","start":450.27,"end":450.43},{"text":"implementation","start":450.43,"end":451.19},{"text":"of","start":451.51,"end":451.79},{"text":"the","start":451.79,"end":451.99},{"text":"Framework","start":451.99,"end":452.51},{"text":"Convention.","start":452.51,"end":453.11}]},{"text":"I would also like to recall another source, the Secretary General's Report when describing the so called option one states, and I quote, if excuse me, it the Convention would then provide mandatory, preferably enforceable obligations that are deemed essential for appropriate domestic resource mobilization, including rules regarding the reporting and exchange of information for tax purposes.","start":454.4,"end":480.49,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":454.4,"end":454.52},{"text":"would","start":454.52,"end":454.68},{"text":"also","start":454.68,"end":454.88},{"text":"like","start":454.88,"end":455.08},{"text":"to","start":455.08,"end":455.24},{"text":"recall","start":455.24,"end":455.72},{"text":"another","start":455.72,"end":456.08},{"text":"source,","start":456.16,"end":456.72},{"text":"the","start":456.8,"end":457.12},{"text":"Secretary","start":457.12,"end":457.68},{"text":"General's","start":457.68,"end":458.28},{"text":"Report","start":458.28,"end":458.56},{"text":"when","start":459.2,"end":459.52},{"text":"describing","start":459.52,"end":460.08},{"text":"the","start":460.08,"end":460.32},{"text":"so","start":460.32,"end":460.52},{"text":"called","start":460.52,"end":460.76},{"text":"option","start":460.76,"end":461.24},{"text":"one","start":461.24,"end":461.6},{"text":"states,","start":461.84,"end":462.2},{"text":"and","start":462.2,"end":462.44},{"text":"I","start":462.44,"end":462.64},{"text":"quote,","start":462.64,"end":463.12},{"text":"if","start":463.6,"end":464},{"text":"excuse","start":464.88,"end":465.36},{"text":"me,","start":465.36,"end":465.56},{"text":"it","start":465.56,"end":465.92},{"text":"the","start":465.92,"end":466.2},{"text":"Convention","start":466.2,"end":466.88},{"text":"would","start":467.2,"end":467.52},{"text":"then","start":467.52,"end":467.76},{"text":"provide","start":467.76,"end":468.08},{"text":"mandatory,","start":468.16,"end":468.72},{"text":"preferably","start":469.44,"end":470.16},{"text":"enforceable","start":470.24,"end":471},{"text":"obligations","start":471,"end":471.68},{"text":"that","start":471.92,"end":472.2},{"text":"are","start":472.2,"end":472.36},{"text":"deemed","start":472.36,"end":472.68},{"text":"essential","start":472.68,"end":473.08},{"text":"for","start":473.08,"end":473.4},{"text":"appropriate","start":473.4,"end":473.92},{"text":"domestic","start":473.92,"end":474.52},{"text":"resource","start":474.52,"end":474.96},{"text":"mobilization,","start":474.96,"end":475.6},{"text":"including","start":476.24,"end":476.64},{"text":"rules","start":476.72,"end":477.16},{"text":"regarding","start":477.16,"end":477.64},{"text":"the","start":477.64,"end":477.96},{"text":"reporting","start":477.96,"end":478.44},{"text":"and","start":478.44,"end":478.64},{"text":"exchange","start":478.64,"end":479},{"text":"of","start":479,"end":479.16},{"text":"information","start":479.16,"end":479.44},{"text":"for","start":479.52,"end":479.84},{"text":"tax","start":479.84,"end":480.08},{"text":"purposes.","start":480.08,"end":480.49}]}]},{"sentences":[{"text":"We are not operating under this option one here.","start":481.52,"end":484.08,"topics":[],"words":[{"text":"We","start":481.52,"end":481.64},{"text":"are","start":481.64,"end":481.8},{"text":"not","start":481.8,"end":482},{"text":"operating","start":482,"end":482.52},{"text":"under","start":482.52,"end":482.84},{"text":"this","start":482.84,"end":483.12},{"text":"option","start":483.12,"end":483.48},{"text":"one","start":483.48,"end":483.76},{"text":"here.","start":483.76,"end":484.08}]},{"text":"In our view, the current Draft constitutes a premature anticipation of the Protocol and exchange of information yet to be developed.","start":484.4,"end":492,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":484.4,"end":484.68},{"text":"our","start":484.68,"end":484.88},{"text":"view,","start":484.88,"end":485.2},{"text":"the","start":485.2,"end":485.48},{"text":"current","start":485.48,"end":485.76},{"text":"Draft","start":485.76,"end":486.36},{"text":"constitutes","start":486.36,"end":486.96},{"text":"a","start":487.04,"end":487.32},{"text":"premature","start":487.32,"end":487.88},{"text":"anticipation","start":487.88,"end":488.72},{"text":"of","start":488.72,"end":488.92},{"text":"the","start":488.92,"end":489.08},{"text":"Protocol","start":489.08,"end":489.56},{"text":"and","start":489.56,"end":489.76},{"text":"exchange","start":489.76,"end":490.12},{"text":"of","start":490.12,"end":490.28},{"text":"information","start":490.28,"end":490.56},{"text":"yet","start":490.8,"end":491.08},{"text":"to","start":491.08,"end":491.2},{"text":"be","start":491.2,"end":491.36},{"text":"developed.","start":491.36,"end":492}]},{"text":"We also deem it unnecessary if Article 9 referred to existing frameworks for mutual administrative assistance, which we strongly encourage, we would see no need for a provision like article 10 as a whole.","start":492.72,"end":506.56,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":492.72,"end":493},{"text":"also","start":493,"end":493.24},{"text":"deem","start":493.24,"end":493.56},{"text":"it","start":493.56,"end":493.72},{"text":"unnecessary","start":493.72,"end":494.48},{"text":"if","start":494.64,"end":494.96},{"text":"Article","start":494.96,"end":495.28},{"text":"9","start":495.52,"end":495.92},{"text":"referred","start":496.08,"end":496.839},{"text":"to","start":496.839,"end":497.12},{"text":"existing","start":497.12,"end":497.6},{"text":"frameworks","start":497.6,"end":498.12},{"text":"for","start":498.12,"end":498.28},{"text":"mutual","start":498.28,"end":498.6},{"text":"administrative","start":498.6,"end":499.24},{"text":"assistance,","start":499.24,"end":499.84},{"text":"which","start":500.08,"end":500.4},{"text":"we","start":500.4,"end":500.72},{"text":"strongly","start":500.88,"end":501.4},{"text":"encourage,","start":501.4,"end":502},{"text":"we","start":502.4,"end":502.68},{"text":"would","start":502.68,"end":502.88},{"text":"see","start":502.88,"end":503.12},{"text":"no","start":503.12,"end":503.36},{"text":"need","start":503.36,"end":503.6},{"text":"for","start":503.6,"end":503.8},{"text":"a","start":503.8,"end":503.96},{"text":"provision","start":503.96,"end":504.4},{"text":"like","start":504.56,"end":504.96},{"text":"article","start":504.96,"end":505.36},{"text":"10","start":505.44,"end":505.84},{"text":"as","start":505.84,"end":506.12},{"text":"a","start":506.12,"end":506.24},{"text":"whole.","start":506.24,"end":506.56}]},{"text":"Yesterday the co lead asked whether to retain the standalone article or to add mechanisms to other commitments.","start":507.22,"end":513.7,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Yesterday","start":507.22,"end":507.66},{"text":"the","start":507.66,"end":507.82},{"text":"co","start":507.82,"end":508.02},{"text":"lead","start":508.02,"end":508.3},{"text":"asked","start":508.3,"end":508.66},{"text":"whether","start":508.74,"end":509.1},{"text":"to","start":509.1,"end":509.34},{"text":"retain","start":509.34,"end":509.74},{"text":"the","start":509.74,"end":509.9},{"text":"standalone","start":509.9,"end":510.58},{"text":"article","start":510.58,"end":510.9},{"text":"or","start":511.22,"end":511.5},{"text":"to","start":511.5,"end":511.7},{"text":"add","start":511.7,"end":511.94},{"text":"mechanisms","start":511.94,"end":512.62},{"text":"to","start":512.62,"end":512.78},{"text":"other","start":512.78,"end":513.02},{"text":"commitments.","start":513.02,"end":513.7}]},{"text":"To ask that sounds as a choice between a rock and a hard place.","start":514.1,"end":518.26,"topics":[],"words":[{"text":"To","start":514.1,"end":514.46},{"text":"ask","start":514.46,"end":514.74},{"text":"that","start":514.74,"end":514.98},{"text":"sounds","start":514.98,"end":515.54},{"text":"as","start":515.62,"end":515.9},{"text":"a","start":515.9,"end":516.06},{"text":"choice","start":516.06,"end":516.38},{"text":"between","start":516.38,"end":516.66},{"text":"a","start":516.66,"end":516.86},{"text":"rock","start":516.86,"end":517.22},{"text":"and","start":517.22,"end":517.42},{"text":"a","start":517.42,"end":517.58},{"text":"hard","start":517.58,"end":517.86},{"text":"place.","start":517.86,"end":518.26}]}]},{"sentences":[{"text":"The current draft is both.","start":518.82,"end":520.26,"topics":[],"words":[{"text":"The","start":518.82,"end":519.1},{"text":"current","start":519.1,"end":519.3},{"text":"draft","start":519.3,"end":519.74},{"text":"is","start":519.74,"end":519.94},{"text":"both.","start":519.94,"end":520.26}]},{"text":"It is too specific and too prescriptive to be a high level commitment, yet is not concrete enough to serve as a final operational basis for a legally certain and efficient exchange of information.","start":520.26,"end":532.18,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":520.26,"end":520.54},{"text":"is","start":520.54,"end":520.7},{"text":"too","start":520.7,"end":520.86},{"text":"specific","start":520.86,"end":521.38},{"text":"and","start":521.46,"end":521.74},{"text":"too","start":521.74,"end":521.94},{"text":"prescriptive","start":521.94,"end":522.66},{"text":"to","start":522.74,"end":522.98},{"text":"be","start":522.98,"end":523.1},{"text":"a","start":523.1,"end":523.26},{"text":"high","start":523.26,"end":523.42},{"text":"level","start":523.42,"end":523.66},{"text":"commitment,","start":523.66,"end":524.34},{"text":"yet","start":524.66,"end":524.98},{"text":"is","start":524.98,"end":525.18},{"text":"not","start":525.18,"end":525.42},{"text":"concrete","start":525.42,"end":525.98},{"text":"enough","start":525.98,"end":526.26},{"text":"to","start":526.26,"end":526.58},{"text":"serve","start":526.58,"end":526.98},{"text":"as","start":526.98,"end":527.22},{"text":"a","start":527.22,"end":527.42},{"text":"final","start":527.42,"end":527.7},{"text":"operational","start":528.1,"end":528.82},{"text":"basis","start":528.9,"end":529.42},{"text":"for","start":529.42,"end":529.66},{"text":"a","start":529.66,"end":529.82},{"text":"legally","start":529.82,"end":530.18},{"text":"certain","start":530.18,"end":530.5},{"text":"and","start":530.58,"end":530.9},{"text":"efficient","start":530.9,"end":531.3},{"text":"exchange","start":531.3,"end":531.74},{"text":"of","start":531.74,"end":531.9},{"text":"information.","start":531.9,"end":532.18}]},{"text":"Besides, the Framework Convention is not the place, in our view, for provisions on an operational information exchange.","start":533.18,"end":539.54,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Besides,","start":533.18,"end":533.62},{"text":"the","start":533.62,"end":533.78},{"text":"Framework","start":533.78,"end":534.18},{"text":"Convention","start":534.18,"end":534.66},{"text":"is","start":534.66,"end":534.82},{"text":"not","start":534.82,"end":534.98},{"text":"the","start":534.98,"end":535.18},{"text":"place,","start":535.18,"end":535.42},{"text":"in","start":535.42,"end":535.62},{"text":"our","start":535.62,"end":535.82},{"text":"view,","start":535.82,"end":536.14},{"text":"for","start":536.38,"end":536.7},{"text":"provisions","start":536.7,"end":537.18},{"text":"on","start":537.18,"end":537.34},{"text":"an","start":537.34,"end":537.54},{"text":"operational","start":537.54,"end":538.06},{"text":"information","start":538.3,"end":538.7},{"text":"exchange.","start":538.86,"end":539.54}]},{"text":"We would therefore appreciate the deletion of the Article altogether.","start":539.54,"end":542.86,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":539.54,"end":539.78},{"text":"would","start":539.78,"end":539.94},{"text":"therefore","start":539.94,"end":540.3},{"text":"appreciate","start":540.3,"end":540.86},{"text":"the","start":540.86,"end":541.06},{"text":"deletion","start":541.06,"end":541.46},{"text":"of","start":541.46,"end":541.62},{"text":"the","start":541.62,"end":541.78},{"text":"Article","start":541.78,"end":542.06},{"text":"altogether.","start":542.14,"end":542.86}]},{"text":"Thank you and apologies for being a bit long.","start":543.1,"end":545.58,"topics":[],"words":[{"text":"Thank","start":543.1,"end":543.46},{"text":"you","start":543.46,"end":543.62},{"text":"and","start":543.62,"end":543.86},{"text":"apologies","start":543.86,"end":544.42},{"text":"for","start":544.42,"end":544.66},{"text":"being","start":544.66,"end":544.86},{"text":"a","start":544.86,"end":545.06},{"text":"bit","start":545.06,"end":545.26},{"text":"long.","start":545.26,"end":545.58}]}]}],"speaker":{"name":null,"affiliation":"DEU","affiliation_full":"Germany","group":null,"function":"Representative"}},{"statement_number":4,"paragraphs":[{"sentences":[{"text":"Thank you Germany and a little clarification.","start":548.62,"end":552.06,"topics":[],"words":[{"text":"Thank","start":548.62,"end":548.98},{"text":"you","start":548.98,"end":549.18},{"text":"Germany","start":549.18,"end":549.78},{"text":"and","start":549.78,"end":550.14},{"text":"a","start":550.7,"end":550.98},{"text":"little","start":550.98,"end":551.26},{"text":"clarification.","start":551.26,"end":552.06}]},{"text":"What I said yesterday was to give a history of how we had gotten to where we are.","start":553.82,"end":560.14,"topics":[],"words":[{"text":"What","start":553.82,"end":554.18},{"text":"I","start":554.18,"end":554.46},{"text":"said","start":554.46,"end":554.7},{"text":"yesterday","start":554.7,"end":555.18},{"text":"was","start":555.18,"end":555.38},{"text":"to","start":555.38,"end":555.54},{"text":"give","start":555.54,"end":555.74},{"text":"a","start":555.74,"end":555.94},{"text":"history","start":555.94,"end":556.22},{"text":"of","start":556.54,"end":556.94},{"text":"how","start":557.98,"end":558.3},{"text":"we","start":558.3,"end":558.5},{"text":"had","start":558.5,"end":558.66},{"text":"gotten","start":558.66,"end":559.06},{"text":"to","start":559.06,"end":559.3},{"text":"where","start":559.3,"end":559.62},{"text":"we","start":559.62,"end":559.86},{"text":"are.","start":559.86,"end":560.14}]}]},{"sentences":[{"text":"We had, especially if you look at paragraph one, we had the items in paragraph one in separate articles in this document.","start":562.63,"end":574.71,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":562.63,"end":562.79},{"text":"had,","start":562.79,"end":563.11},{"text":"especially","start":563.51,"end":563.91},{"text":"if","start":563.91,"end":564.19},{"text":"you","start":564.19,"end":564.31},{"text":"look","start":564.31,"end":564.43},{"text":"at","start":564.43,"end":564.71},{"text":"paragraph","start":564.95,"end":565.63},{"text":"one,","start":565.63,"end":565.99},{"text":"we","start":566.55,"end":566.87},{"text":"had","start":566.87,"end":567.07},{"text":"the","start":567.07,"end":567.19},{"text":"items","start":567.19,"end":567.51},{"text":"in","start":567.51,"end":567.63},{"text":"paragraph","start":567.63,"end":568.11},{"text":"one","start":568.11,"end":568.47},{"text":"in","start":568.63,"end":569.03},{"text":"separate","start":569.59,"end":570.31},{"text":"articles","start":571.99,"end":572.79},{"text":"in","start":573.67,"end":573.95},{"text":"this","start":573.95,"end":574.15},{"text":"document.","start":574.15,"end":574.71}]},{"text":"The suggestion was that we should move all those items by Member States narrative to a single standalone article.","start":576.47,"end":588.41,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":576.47,"end":576.79},{"text":"suggestion","start":576.79,"end":577.35},{"text":"was","start":577.35,"end":577.63},{"text":"that","start":577.63,"end":577.99},{"text":"we","start":578.63,"end":578.91},{"text":"should","start":578.91,"end":579.15},{"text":"move","start":579.15,"end":579.47},{"text":"all","start":579.47,"end":579.75},{"text":"those","start":579.75,"end":580.03},{"text":"items","start":580.03,"end":580.71},{"text":"by","start":580.87,"end":581.19},{"text":"Member","start":581.19,"end":581.47},{"text":"States","start":581.47,"end":581.83},{"text":"narrative","start":581.83,"end":582.39},{"text":"to","start":582.39,"end":582.71},{"text":"a","start":583.43,"end":583.83},{"text":"single","start":586.09,"end":586.49},{"text":"standalone","start":586.81,"end":587.77},{"text":"article.","start":588.01,"end":588.41}]},{"text":"It was a request by members now and then we also move what was under mutual assistance also to that paragraph.","start":590.01,"end":602.329,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":590.01,"end":590.29},{"text":"was","start":590.29,"end":590.45},{"text":"a","start":590.45,"end":590.61},{"text":"request","start":590.61,"end":590.89},{"text":"by","start":590.89,"end":591.13},{"text":"members","start":591.13,"end":591.45},{"text":"now","start":593.13,"end":593.53},{"text":"and","start":594.97,"end":595.25},{"text":"then","start":595.25,"end":595.41},{"text":"we","start":595.41,"end":595.57},{"text":"also","start":595.57,"end":595.81},{"text":"move","start":595.81,"end":596.17},{"text":"what","start":596.73,"end":597.09},{"text":"was","start":597.09,"end":597.41},{"text":"under","start":597.41,"end":597.77},{"text":"mutual","start":598.17,"end":598.73},{"text":"assistance","start":600.09,"end":600.81},{"text":"also","start":600.89,"end":601.29},{"text":"to","start":601.29,"end":601.57},{"text":"that","start":601.57,"end":601.73},{"text":"paragraph.","start":601.73,"end":602.329}]},{"text":"So the question yesterday was that there were still questions as to what we should do.","start":603.69,"end":609.29,"topics":[],"words":[{"text":"So","start":603.69,"end":603.93},{"text":"the","start":603.93,"end":604.05},{"text":"question","start":604.05,"end":604.29},{"text":"yesterday","start":604.29,"end":604.89},{"text":"was","start":604.89,"end":605.21},{"text":"that","start":605.21,"end":605.53},{"text":"there","start":606.73,"end":607.01},{"text":"were","start":607.01,"end":607.21},{"text":"still","start":607.21,"end":607.53},{"text":"questions","start":607.53,"end":608.09},{"text":"as","start":608.09,"end":608.29},{"text":"to","start":608.29,"end":608.45},{"text":"what","start":608.45,"end":608.61},{"text":"we","start":608.61,"end":608.77},{"text":"should","start":608.77,"end":608.97},{"text":"do.","start":608.97,"end":609.29}]},{"text":"So should we keep the standalone, should we move it back under mutual administration assistance, or should we move it back into the paragraphs, the articles where they were originally?","start":610.17,"end":622.45,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":610.17,"end":610.45},{"text":"should","start":610.45,"end":610.61},{"text":"we","start":610.61,"end":610.77},{"text":"keep","start":610.77,"end":610.93},{"text":"the","start":610.93,"end":611.09},{"text":"standalone,","start":611.09,"end":611.77},{"text":"should","start":612.53,"end":612.65},{"text":"we","start":612.65,"end":612.89},{"text":"move","start":612.89,"end":613.13},{"text":"it","start":613.13,"end":613.29},{"text":"back","start":613.29,"end":613.49},{"text":"under","start":613.49,"end":613.77},{"text":"mutual","start":613.77,"end":614.17},{"text":"administration","start":614.17,"end":614.61},{"text":"assistance,","start":614.61,"end":615.25},{"text":"or","start":615.25,"end":615.57},{"text":"should","start":615.57,"end":615.73},{"text":"we","start":615.73,"end":615.85},{"text":"move","start":615.85,"end":616.01},{"text":"it","start":616.01,"end":616.21},{"text":"back","start":616.21,"end":616.53},{"text":"into","start":616.53,"end":616.93},{"text":"the","start":617.89,"end":618.21},{"text":"paragraphs,","start":618.21,"end":618.97},{"text":"the","start":618.97,"end":619.33},{"text":"articles","start":619.81,"end":620.61},{"text":"where","start":620.93,"end":621.29},{"text":"they","start":621.29,"end":621.53},{"text":"were","start":621.53,"end":621.77},{"text":"originally?","start":621.77,"end":622.45}]}]},{"sentences":[{"text":"So it's a question that was posed to all of us because when we did the standalone during the intersectional sessions, there were these issues that seemed to be too long.","start":623.81,"end":634.17,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":623.81,"end":624.21},{"text":"it's","start":624.21,"end":624.77},{"text":"a","start":625.81,"end":626.09},{"text":"question","start":626.09,"end":626.29},{"text":"that","start":626.29,"end":626.49},{"text":"was","start":626.49,"end":626.65},{"text":"posed","start":626.65,"end":626.93},{"text":"to","start":626.93,"end":627.05},{"text":"all","start":627.05,"end":627.17},{"text":"of","start":627.17,"end":627.29},{"text":"us","start":627.29,"end":627.49},{"text":"because","start":627.49,"end":627.81},{"text":"when","start":627.889,"end":628.13},{"text":"we","start":628.13,"end":628.249},{"text":"did","start":628.249,"end":628.41},{"text":"the","start":628.41,"end":628.57},{"text":"standalone","start":628.57,"end":629.41},{"text":"during","start":629.49,"end":629.77},{"text":"the","start":629.77,"end":629.93},{"text":"intersectional","start":629.93,"end":630.57},{"text":"sessions,","start":630.57,"end":631.09},{"text":"there","start":631.73,"end":632.01},{"text":"were","start":632.01,"end":632.25},{"text":"these","start":632.25,"end":632.57},{"text":"issues","start":632.57,"end":632.89},{"text":"that","start":632.89,"end":633.21},{"text":"seemed","start":633.21,"end":633.53},{"text":"to","start":633.53,"end":633.65},{"text":"be","start":633.65,"end":633.77},{"text":"too","start":633.77,"end":633.93},{"text":"long.","start":633.93,"end":634.17}]},{"text":"There were additions members.","start":634.17,"end":635.97,"topics":[],"words":[{"text":"There","start":634.17,"end":634.37},{"text":"were","start":634.37,"end":634.53},{"text":"additions","start":634.53,"end":635.25},{"text":"members.","start":635.57,"end":635.97}]},{"text":"Some members were even asking for additional things to be put in if we needed to do it that way.","start":636.05,"end":641.83,"topics":[],"words":[{"text":"Some","start":636.05,"end":636.33},{"text":"members","start":636.33,"end":636.53},{"text":"were","start":636.53,"end":636.73},{"text":"even","start":636.73,"end":636.89},{"text":"asking","start":636.89,"end":637.13},{"text":"for","start":637.13,"end":637.41},{"text":"additional","start":637.83,"end":638.39},{"text":"things","start":638.39,"end":638.63},{"text":"to","start":638.63,"end":638.79},{"text":"be","start":638.79,"end":638.91},{"text":"put","start":638.91,"end":639.11},{"text":"in","start":639.11,"end":639.43},{"text":"if","start":640.31,"end":640.63},{"text":"we","start":640.63,"end":640.79},{"text":"needed","start":640.79,"end":641.07},{"text":"to","start":641.07,"end":641.19},{"text":"do","start":641.19,"end":641.27},{"text":"it","start":641.27,"end":641.39},{"text":"that","start":641.39,"end":641.55},{"text":"way.","start":641.55,"end":641.83}]},{"text":"So it's those questions that came up during the session where not all of us were there.","start":642.95,"end":647.79,"topics":[],"words":[{"text":"So","start":642.95,"end":643.23},{"text":"it's","start":643.23,"end":643.55},{"text":"those","start":643.55,"end":643.75},{"text":"questions","start":643.75,"end":644.19},{"text":"that","start":644.19,"end":644.39},{"text":"came","start":644.39,"end":644.63},{"text":"up","start":644.63,"end":644.87},{"text":"during","start":644.87,"end":645.07},{"text":"the","start":645.07,"end":645.35},{"text":"session","start":645.51,"end":645.99},{"text":"where","start":646.15,"end":646.55},{"text":"not","start":646.55,"end":646.87},{"text":"all","start":646.87,"end":647.03},{"text":"of","start":647.03,"end":647.15},{"text":"us","start":647.15,"end":647.31},{"text":"were","start":647.31,"end":647.51},{"text":"there.","start":647.51,"end":647.79}]},{"text":"Those were the questions that I posed to the House yesterday.","start":647.79,"end":650.47,"topics":[],"words":[{"text":"Those","start":647.79,"end":648.07},{"text":"were","start":648.07,"end":648.23},{"text":"the","start":648.23,"end":648.39},{"text":"questions","start":648.39,"end":648.75},{"text":"that","start":648.75,"end":648.91},{"text":"I","start":648.91,"end":649.11},{"text":"posed","start":649.11,"end":649.47},{"text":"to","start":649.47,"end":649.59},{"text":"the","start":649.59,"end":649.71},{"text":"House","start":649.71,"end":649.91},{"text":"yesterday.","start":649.91,"end":650.47}]}]},{"sentences":[{"text":"So it's not something that the CO lead came out with.","start":651.27,"end":654.39,"topics":[],"words":[{"text":"So","start":651.27,"end":651.55},{"text":"it's","start":651.55,"end":651.79},{"text":"not","start":651.79,"end":652.03},{"text":"something","start":652.03,"end":652.35},{"text":"that","start":652.35,"end":652.63},{"text":"the","start":652.63,"end":652.87},{"text":"CO","start":652.87,"end":653.11},{"text":"lead","start":653.11,"end":653.43},{"text":"came","start":653.59,"end":653.869},{"text":"out","start":653.869,"end":654.07},{"text":"with.","start":654.07,"end":654.39}]},{"text":"It's something that Member States have discussed.","start":654.71,"end":657.15,"topics":[],"words":[{"text":"It's","start":654.71,"end":655.07},{"text":"something","start":655.07,"end":655.27},{"text":"that","start":655.27,"end":655.47},{"text":"Member","start":655.47,"end":655.71},{"text":"States","start":655.71,"end":656.07},{"text":"have","start":656.23,"end":656.59},{"text":"discussed.","start":656.59,"end":657.15}]},{"text":"And the question is that what do we want to do as Member States?","start":657.15,"end":659.75,"topics":[],"words":[{"text":"And","start":657.15,"end":657.43},{"text":"the","start":657.43,"end":657.71},{"text":"question","start":657.71,"end":657.91},{"text":"is","start":657.91,"end":658.11},{"text":"that","start":658.11,"end":658.31},{"text":"what","start":658.31,"end":658.51},{"text":"do","start":658.51,"end":658.63},{"text":"we","start":658.63,"end":658.75},{"text":"want","start":658.75,"end":658.87},{"text":"to","start":658.87,"end":658.95},{"text":"do","start":658.95,"end":659.07},{"text":"as","start":659.07,"end":659.23},{"text":"Member","start":659.23,"end":659.43},{"text":"States?","start":659.43,"end":659.75}]},{"text":"Thank you Saint Kitts and Nervous Police.","start":660.23,"end":662.87,"topics":[],"words":[{"text":"Thank","start":660.23,"end":660.59},{"text":"you","start":660.59,"end":660.87},{"text":"Saint","start":661.51,"end":661.83},{"text":"Kitts","start":661.83,"end":662.07},{"text":"and","start":662.07,"end":662.19},{"text":"Nervous","start":662.19,"end":662.59},{"text":"Police.","start":662.59,"end":662.87}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":5,"paragraphs":[{"sentences":[{"text":"Thank you colleague for giving me the floor at the outset.","start":669.28,"end":672.6,"topics":[],"words":[{"text":"Thank","start":669.28,"end":669.44},{"text":"you","start":669.44,"end":669.56},{"text":"colleague","start":669.56,"end":670},{"text":"for","start":670,"end":670.2},{"text":"giving","start":670.2,"end":670.4},{"text":"me","start":670.4,"end":670.48},{"text":"the","start":670.48,"end":670.6},{"text":"floor","start":670.6,"end":670.96},{"text":"at","start":671.68,"end":671.96},{"text":"the","start":671.96,"end":672.12},{"text":"outset.","start":672.12,"end":672.6}]},{"text":"We must, at the outset we thank the Colleague and the Secretariat for advancing text.","start":672.6,"end":677.68,"topics":[],"words":[{"text":"We","start":672.6,"end":672.84},{"text":"must,","start":672.84,"end":673.12},{"text":"at","start":673.76,"end":674.04},{"text":"the","start":674.04,"end":674.16},{"text":"outset","start":674.16,"end":674.52},{"text":"we","start":674.52,"end":674.72},{"text":"thank","start":674.72,"end":674.96},{"text":"the","start":674.96,"end":675.08},{"text":"Colleague","start":675.08,"end":675.52},{"text":"and","start":675.52,"end":675.68},{"text":"the","start":675.68,"end":675.76},{"text":"Secretariat","start":675.76,"end":676.4},{"text":"for","start":676.4,"end":676.68},{"text":"advancing","start":676.68,"end":677.2},{"text":"text.","start":677.2,"end":677.68}]},{"text":"Exchange of information is a critical tool to addressing non compliance, protect domestic revenues and combat tax avoidance and evasion, and therefore St. Kitts and Nevis supports it its inclusion as a standalone article.","start":678.48,"end":691.38,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Exchange","start":678.48,"end":679.04},{"text":"of","start":679.04,"end":679.279},{"text":"information","start":679.279,"end":679.6},{"text":"is","start":679.68,"end":679.96},{"text":"a","start":679.96,"end":680.08},{"text":"critical","start":680.08,"end":680.44},{"text":"tool","start":680.44,"end":680.8},{"text":"to","start":680.8,"end":681.08},{"text":"addressing","start":681.08,"end":681.6},{"text":"non","start":681.6,"end":681.84},{"text":"compliance,","start":681.84,"end":682.48},{"text":"protect","start":682.88,"end":683.36},{"text":"domestic","start":683.36,"end":683.84},{"text":"revenues","start":683.84,"end":684.32},{"text":"and","start":684.32,"end":684.6},{"text":"combat","start":684.6,"end":685.12},{"text":"tax","start":685.12,"end":685.4},{"text":"avoidance","start":685.4,"end":686},{"text":"and","start":686,"end":686.2},{"text":"evasion,","start":686.2,"end":686.8},{"text":"and","start":687.36,"end":687.64},{"text":"therefore","start":687.64,"end":687.96},{"text":"St.","start":687.96,"end":688.24},{"text":"Kitts","start":688.24,"end":688.56},{"text":"and","start":688.56,"end":688.64},{"text":"Nevis","start":688.64,"end":689},{"text":"supports","start":689,"end":689.32},{"text":"it","start":689.32,"end":689.47},{"text":"its","start":689.62,"end":689.74},{"text":"inclusion","start":689.74,"end":690.14},{"text":"as","start":690.14,"end":690.34},{"text":"a","start":690.34,"end":690.5},{"text":"standalone","start":690.5,"end":691.06},{"text":"article.","start":691.06,"end":691.38}]},{"text":"However, we wish to raise a few concerns with the current drafting of Article 10.","start":692.74,"end":697.38,"topics":[],"words":[{"text":"However,","start":692.74,"end":693.14},{"text":"we","start":693.14,"end":693.42},{"text":"wish","start":693.42,"end":693.66},{"text":"to","start":693.66,"end":693.82},{"text":"raise","start":693.82,"end":694.06},{"text":"a","start":694.06,"end":694.22},{"text":"few","start":694.22,"end":694.42},{"text":"concerns","start":694.42,"end":694.9},{"text":"with","start":694.9,"end":695.14},{"text":"the","start":695.14,"end":695.34},{"text":"current","start":695.34,"end":695.58},{"text":"drafting","start":695.58,"end":696.18},{"text":"of","start":696.18,"end":696.58},{"text":"Article","start":696.58,"end":696.98},{"text":"10.","start":696.98,"end":697.38}]},{"text":"First, while we appreciate the specificity of the Article, setting out core obligations, safeguards and guiding principles, while leaving more detailed operational rules to be developed in protocols, at the same time, we recognize that should the text be stripped too much, it may cause practical problems for the implication of Protocol 1 on the taxation of services in a digitized economy.","start":698.66,"end":728.05,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"First,","start":698.66,"end":699.06},{"text":"while","start":699.86,"end":700.18},{"text":"we","start":700.18,"end":700.42},{"text":"appreciate","start":700.42,"end":700.86},{"text":"the","start":700.86,"end":701.06},{"text":"specificity","start":701.06,"end":701.86},{"text":"of","start":702.26,"end":702.54},{"text":"the","start":702.54,"end":702.74},{"text":"Article,","start":702.74,"end":703.06},{"text":"setting","start":703.86,"end":704.3},{"text":"out","start":704.3,"end":704.46},{"text":"core","start":704.46,"end":704.74},{"text":"obligations,","start":704.74,"end":705.38},{"text":"safeguards","start":705.7,"end":706.46},{"text":"and","start":706.46,"end":706.82},{"text":"guiding","start":706.82,"end":707.34},{"text":"principles,","start":707.34,"end":708.02},{"text":"while","start":708.34,"end":708.7},{"text":"leaving","start":708.7,"end":709.1},{"text":"more","start":709.1,"end":709.38},{"text":"detailed","start":709.38,"end":709.86},{"text":"operational","start":709.86,"end":710.42},{"text":"rules","start":710.42,"end":710.94},{"text":"to","start":710.94,"end":711.18},{"text":"be","start":711.18,"end":711.34},{"text":"developed","start":711.34,"end":711.74},{"text":"in","start":711.74,"end":711.94},{"text":"protocols,","start":711.94,"end":712.74},{"text":"at","start":714.1,"end":714.38},{"text":"the","start":714.38,"end":714.54},{"text":"same","start":714.54,"end":714.78},{"text":"time,","start":714.78,"end":715.14},{"text":"we","start":715.65,"end":715.81},{"text":"recognize","start":715.81,"end":716.41},{"text":"that","start":716.41,"end":716.69},{"text":"should","start":716.69,"end":716.93},{"text":"the","start":716.93,"end":717.13},{"text":"text","start":717.13,"end":717.41},{"text":"be","start":717.41,"end":717.61},{"text":"stripped","start":717.61,"end":718.17},{"text":"too","start":718.17,"end":718.45},{"text":"much,","start":718.45,"end":718.77},{"text":"it","start":719.25,"end":719.61},{"text":"may","start":719.61,"end":719.89},{"text":"cause","start":719.89,"end":720.25},{"text":"practical","start":720.25,"end":720.77},{"text":"problems","start":720.77,"end":721.33},{"text":"for","start":721.33,"end":721.53},{"text":"the","start":721.53,"end":721.65},{"text":"implication","start":721.65,"end":722.21},{"text":"of","start":722.45,"end":722.85},{"text":"Protocol","start":722.85,"end":723.49},{"text":"1","start":723.57,"end":723.97},{"text":"on","start":724.37,"end":724.65},{"text":"the","start":724.65,"end":724.81},{"text":"taxation","start":724.81,"end":725.33},{"text":"of","start":725.33,"end":725.53},{"text":"services","start":725.53,"end":725.81},{"text":"in","start":726.77,"end":727.05},{"text":"a","start":727.05,"end":727.17},{"text":"digitized","start":727.17,"end":727.69},{"text":"economy.","start":727.69,"end":728.05}]}]},{"sentences":[{"text":"Key information needed to administer tax on any cross border service may sit with offshore providers, platforms and payment intermediaries.","start":728.45,"end":737.01,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Key","start":728.45,"end":728.81},{"text":"information","start":728.81,"end":729.17},{"text":"needed","start":729.33,"end":729.77},{"text":"to","start":729.77,"end":729.93},{"text":"administer","start":729.93,"end":730.33},{"text":"tax","start":730.33,"end":730.69},{"text":"on","start":730.77,"end":731.09},{"text":"any","start":731.09,"end":731.369},{"text":"cross","start":731.369,"end":731.689},{"text":"border","start":731.689,"end":732.01},{"text":"service","start":732.01,"end":732.37},{"text":"may","start":732.85,"end":733.13},{"text":"sit","start":733.13,"end":733.33},{"text":"with","start":733.33,"end":733.57},{"text":"offshore","start":733.57,"end":734.17},{"text":"providers,","start":734.17,"end":734.85},{"text":"platforms","start":735.01,"end":735.69},{"text":"and","start":735.69,"end":735.85},{"text":"payment","start":735.85,"end":736.25},{"text":"intermediaries.","start":736.25,"end":737.01}]},{"text":"Exchange of information will be essential to make Protocol one workable in practice.","start":737.81,"end":742.61,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Exchange","start":737.81,"end":738.33},{"text":"of","start":738.33,"end":738.49},{"text":"information","start":738.49,"end":738.77},{"text":"will","start":739.01,"end":739.41},{"text":"be","start":739.41,"end":739.73},{"text":"essential","start":739.73,"end":740.17},{"text":"to","start":740.17,"end":740.41},{"text":"make","start":740.41,"end":740.61},{"text":"Protocol","start":740.61,"end":741.09},{"text":"one","start":741.09,"end":741.41},{"text":"workable","start":741.41,"end":741.89},{"text":"in","start":741.89,"end":742.09},{"text":"practice.","start":742.09,"end":742.61}]},{"text":"Our concern, therefore, is to ensure that Article 10 strikes an appropriate balance, clearly framework level, but not so general that it becomes ineffective in practice.","start":743.59,"end":755.91,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Our","start":743.59,"end":743.75},{"text":"concern,","start":743.75,"end":744.07},{"text":"therefore,","start":744.23,"end":744.87},{"text":"is","start":745.11,"end":745.43},{"text":"to","start":745.43,"end":745.63},{"text":"ensure","start":745.63,"end":745.91},{"text":"that","start":745.91,"end":746.23},{"text":"Article","start":746.23,"end":746.55},{"text":"10","start":746.63,"end":747.03},{"text":"strikes","start":747.11,"end":747.83},{"text":"an","start":747.99,"end":748.27},{"text":"appropriate","start":748.27,"end":748.75},{"text":"balance,","start":748.75,"end":749.27},{"text":"clearly","start":749.99,"end":750.55},{"text":"framework","start":750.55,"end":751.07},{"text":"level,","start":751.07,"end":751.43},{"text":"but","start":751.91,"end":752.31},{"text":"not","start":752.55,"end":752.95},{"text":"so","start":753.03,"end":753.31},{"text":"general","start":753.31,"end":753.59},{"text":"that","start":753.75,"end":754.03},{"text":"it","start":754.03,"end":754.19},{"text":"becomes","start":754.19,"end":754.63},{"text":"ineffective","start":754.63,"end":755.23},{"text":"in","start":755.23,"end":755.43},{"text":"practice.","start":755.43,"end":755.91}]},{"text":"Turning to specific provisions of Article 10, we support the use of the words foreseeable relevant in paragraph one.","start":757.75,"end":767.19,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Turning","start":757.75,"end":758.19},{"text":"to","start":758.19,"end":758.39},{"text":"specific","start":758.39,"end":758.829},{"text":"provisions","start":758.829,"end":759.51},{"text":"of","start":760.79,"end":761.07},{"text":"Article","start":761.07,"end":761.35},{"text":"10,","start":761.43,"end":761.83},{"text":"we","start":762.87,"end":763.15},{"text":"support","start":763.15,"end":763.43},{"text":"the","start":763.43,"end":763.71},{"text":"use","start":763.71,"end":763.91},{"text":"of","start":763.91,"end":764.11},{"text":"the","start":764.11,"end":764.23},{"text":"words","start":764.23,"end":764.51},{"text":"foreseeable","start":764.51,"end":765.19},{"text":"relevant","start":765.27,"end":765.95},{"text":"in","start":765.95,"end":766.23},{"text":"paragraph","start":766.23,"end":766.79},{"text":"one.","start":766.79,"end":767.19}]},{"text":"It is a familiar standard that helps prevent fishing expeditions while still enabling effective cooperation.","start":767.99,"end":774.54,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"It","start":767.99,"end":768.27},{"text":"is","start":768.27,"end":768.43},{"text":"a","start":768.43,"end":768.59},{"text":"familiar","start":768.59,"end":769.11},{"text":"standard","start":769.11,"end":769.55},{"text":"that","start":769.55,"end":769.75},{"text":"helps","start":769.75,"end":770.23},{"text":"prevent","start":770.38,"end":770.62},{"text":"fishing","start":770.62,"end":771.06},{"text":"expeditions","start":771.06,"end":771.66},{"text":"while","start":771.98,"end":772.34},{"text":"still","start":772.34,"end":772.62},{"text":"enabling","start":772.62,"end":773.14},{"text":"effective","start":773.14,"end":773.74},{"text":"cooperation.","start":773.74,"end":774.54}]}]},{"sentences":[{"text":"We are concerned, however, with the scope of Article 10, specifically the phrase taxes of every kind and description in a multilateral framework.","start":775.74,"end":785.98,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"We","start":775.74,"end":776.02},{"text":"are","start":776.02,"end":776.22},{"text":"concerned,","start":776.22,"end":776.78},{"text":"however,","start":776.78,"end":777.1},{"text":"with","start":777.1,"end":777.38},{"text":"the","start":777.38,"end":777.54},{"text":"scope","start":777.54,"end":777.86},{"text":"of","start":777.86,"end":778.02},{"text":"Article","start":778.02,"end":778.3},{"text":"10,","start":778.38,"end":778.78},{"text":"specifically","start":779.42,"end":780.1},{"text":"the","start":780.1,"end":780.34},{"text":"phrase","start":780.34,"end":780.78},{"text":"taxes","start":780.78,"end":781.38},{"text":"of","start":781.38,"end":781.54},{"text":"every","start":781.54,"end":781.78},{"text":"kind","start":781.78,"end":782.06},{"text":"and","start":782.06,"end":782.3},{"text":"description","start":782.3,"end":783.02},{"text":"in","start":784.14,"end":784.42},{"text":"a","start":784.42,"end":784.58},{"text":"multilateral","start":784.58,"end":785.42},{"text":"framework.","start":785.42,"end":785.98}]},{"text":"This wording is overly broad and does not give sufficient certainty as to what is included.","start":786.139,"end":792.06,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"This","start":786.139,"end":786.46},{"text":"wording","start":786.46,"end":786.94},{"text":"is","start":786.94,"end":787.14},{"text":"overly","start":787.14,"end":787.58},{"text":"broad","start":787.58,"end":787.9},{"text":"and","start":788.06,"end":788.42},{"text":"does","start":788.42,"end":788.7},{"text":"not","start":788.7,"end":788.94},{"text":"give","start":788.94,"end":789.18},{"text":"sufficient","start":789.18,"end":789.7},{"text":"certainty","start":789.7,"end":790.38},{"text":"as","start":790.54,"end":790.82},{"text":"to","start":790.82,"end":790.98},{"text":"what","start":790.98,"end":791.18},{"text":"is","start":791.18,"end":791.38},{"text":"included.","start":791.38,"end":792.06}]},{"text":"The only thing we know is that Social Security contributions are excluded.","start":792.54,"end":796.3,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"The","start":792.54,"end":792.82},{"text":"only","start":792.82,"end":792.98},{"text":"thing","start":792.98,"end":793.18},{"text":"we","start":793.18,"end":793.38},{"text":"know","start":793.38,"end":793.58},{"text":"is","start":793.58,"end":793.78},{"text":"that","start":793.78,"end":793.98},{"text":"Social","start":793.98,"end":794.26},{"text":"Security","start":794.26,"end":794.62},{"text":"contributions","start":794.7,"end":795.42},{"text":"are","start":795.42,"end":795.74},{"text":"excluded.","start":795.74,"end":796.3}]},{"text":"We would therefore support clearer scope of the taxes covered to ensure legal certainty.","start":797.34,"end":802.06,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"We","start":797.34,"end":797.46},{"text":"would","start":797.46,"end":797.66},{"text":"therefore","start":797.66,"end":798.14},{"text":"support","start":798.14,"end":798.54},{"text":"clearer","start":798.62,"end":799.1},{"text":"scope","start":799.1,"end":799.42},{"text":"of","start":799.42,"end":799.54},{"text":"the","start":799.54,"end":799.66},{"text":"taxes","start":799.66,"end":800.14},{"text":"covered","start":800.14,"end":800.54},{"text":"to","start":800.54,"end":800.74},{"text":"ensure","start":800.74,"end":800.98},{"text":"legal","start":800.98,"end":801.42},{"text":"certainty.","start":801.42,"end":802.06}]},{"text":"We are also concerned that the listing in paragraph one is highly prescriptive for a framework level instrument and may be more appropriate for later protocol.","start":803.98,"end":814.3,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":803.98,"end":804.26},{"text":"are","start":804.26,"end":804.46},{"text":"also","start":804.46,"end":804.74},{"text":"concerned","start":804.74,"end":805.34},{"text":"that","start":805.42,"end":805.7},{"text":"the","start":805.7,"end":805.86},{"text":"listing","start":805.86,"end":806.26},{"text":"in","start":806.26,"end":806.42},{"text":"paragraph","start":806.42,"end":806.9},{"text":"one","start":806.9,"end":807.22},{"text":"is","start":807.22,"end":807.46},{"text":"highly","start":807.46,"end":807.78},{"text":"prescriptive","start":807.78,"end":808.34},{"text":"for","start":808.34,"end":808.5},{"text":"a","start":808.5,"end":808.66},{"text":"framework","start":808.66,"end":809.14},{"text":"level","start":809.14,"end":809.5},{"text":"instrument","start":809.5,"end":810.14},{"text":"and","start":810.54,"end":810.86},{"text":"may","start":810.86,"end":811.1},{"text":"be","start":811.1,"end":811.42},{"text":"more","start":811.74,"end":812.06},{"text":"appropriate","start":812.06,"end":812.54},{"text":"for","start":812.54,"end":812.94},{"text":"later","start":813.18,"end":813.58},{"text":"protocol.","start":813.58,"end":814.3}]}]},{"sentences":[{"text":"However, as expressed before, some balancing exercise must be done to ensure that Article 10 provides enough substance to make Protocol 1 workable, especially if parties to Protocol 1 do not already have some agreement for exchange of information in place.","start":815.1,"end":832.63,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":815.1,"end":815.46},{"text":"as","start":815.46,"end":815.74},{"text":"expressed","start":815.74,"end":816.18},{"text":"before,","start":816.18,"end":816.46},{"text":"some","start":817.26,"end":817.58},{"text":"balancing","start":817.58,"end":818.06},{"text":"exercise","start":818.06,"end":818.7},{"text":"must","start":818.7,"end":819.02},{"text":"be","start":819.02,"end":819.22},{"text":"done","start":819.22,"end":819.5},{"text":"to","start":819.58,"end":819.86},{"text":"ensure","start":819.86,"end":820.14},{"text":"that","start":820.14,"end":820.46},{"text":"Article","start":820.46,"end":820.78},{"text":"10","start":820.86,"end":821.22},{"text":"provides","start":821.22,"end":821.7},{"text":"enough","start":821.7,"end":821.94},{"text":"substance","start":821.94,"end":822.4},{"text":"to","start":823.11,"end":823.23},{"text":"make","start":823.23,"end":823.39},{"text":"Protocol","start":823.39,"end":823.87},{"text":"1","start":823.87,"end":824.19},{"text":"workable,","start":824.19,"end":824.79},{"text":"especially","start":825.35,"end":825.75},{"text":"if","start":825.83,"end":826.19},{"text":"parties","start":826.19,"end":826.71},{"text":"to","start":826.79,"end":827.11},{"text":"Protocol","start":827.11,"end":827.59},{"text":"1","start":827.59,"end":827.91},{"text":"do","start":828.23,"end":828.51},{"text":"not","start":828.51,"end":828.71},{"text":"already","start":828.71,"end":829.03},{"text":"have","start":829.03,"end":829.43},{"text":"some","start":829.91,"end":830.19},{"text":"agreement","start":830.19,"end":830.79},{"text":"for","start":830.79,"end":831.11},{"text":"exchange","start":831.11,"end":831.47},{"text":"of","start":831.47,"end":831.67},{"text":"information","start":831.67,"end":831.99},{"text":"in","start":832.07,"end":832.35},{"text":"place.","start":832.35,"end":832.63}]},{"text":"Finally, we emphasize that the provision addressing the needs of developing countries should not appear as a closing caveat as it does here in paragraph 6.","start":834.15,"end":843.59,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Finally,","start":834.15,"end":834.63},{"text":"we","start":834.63,"end":834.83},{"text":"emphasize","start":834.83,"end":835.35},{"text":"that","start":835.35,"end":835.55},{"text":"the","start":835.55,"end":835.67},{"text":"provision","start":835.67,"end":836.03},{"text":"addressing","start":836.03,"end":836.63},{"text":"the","start":836.63,"end":836.83},{"text":"needs","start":836.83,"end":837.11},{"text":"of","start":837.11,"end":837.43},{"text":"developing","start":837.43,"end":837.99},{"text":"countries","start":837.99,"end":838.31},{"text":"should","start":838.87,"end":839.19},{"text":"not","start":839.19,"end":839.39},{"text":"appear","start":839.39,"end":839.63},{"text":"as","start":839.63,"end":839.87},{"text":"a","start":839.87,"end":840.03},{"text":"closing","start":840.03,"end":840.47},{"text":"caveat","start":840.47,"end":841.03},{"text":"as","start":841.35,"end":841.67},{"text":"it","start":841.67,"end":841.87},{"text":"does","start":841.87,"end":842.11},{"text":"here","start":842.11,"end":842.39},{"text":"in","start":842.39,"end":842.63},{"text":"paragraph","start":842.63,"end":843.19},{"text":"6.","start":843.19,"end":843.59}]},{"text":"It should be elevated and made more operational.","start":844.71,"end":847.35,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"It","start":844.71,"end":844.99},{"text":"should","start":844.99,"end":845.19},{"text":"be","start":845.19,"end":845.39},{"text":"elevated","start":845.39,"end":845.83},{"text":"and","start":845.83,"end":846.07},{"text":"made","start":846.07,"end":846.39},{"text":"more","start":846.39,"end":846.71},{"text":"operational.","start":846.71,"end":847.35}]},{"text":"In practice, the effectiveness of exchange of information depends on systems staffing, secure data handling and interagency cooperation elements that require sustained investment.","start":848.32,"end":861.76,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"In","start":848.32,"end":848.44},{"text":"practice,","start":848.44,"end":849.04},{"text":"the","start":849.2,"end":849.52},{"text":"effectiveness","start":849.52,"end":850.24},{"text":"of","start":850.24,"end":850.52},{"text":"exchange","start":850.52,"end":851},{"text":"of","start":851,"end":851.2},{"text":"information","start":851.2,"end":851.52},{"text":"depends","start":852.16,"end":852.72},{"text":"on","start":852.72,"end":853},{"text":"systems","start":853,"end":853.68},{"text":"staffing,","start":853.84,"end":854.56},{"text":"secure","start":855.04,"end":855.6},{"text":"data","start":855.6,"end":855.92},{"text":"handling","start":855.92,"end":856.52},{"text":"and","start":856.52,"end":856.84},{"text":"interagency","start":856.84,"end":857.84},{"text":"cooperation","start":857.92,"end":858.8},{"text":"elements","start":859.52,"end":860.08},{"text":"that","start":860.16,"end":860.44},{"text":"require","start":860.44,"end":860.84},{"text":"sustained","start":860.84,"end":861.4},{"text":"investment.","start":861.4,"end":861.76}]},{"text":"We therefore would support some link to Article 12.","start":862.56,"end":865.44,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"We","start":862.56,"end":862.84},{"text":"therefore","start":862.84,"end":863.24},{"text":"would","start":863.24,"end":863.52},{"text":"support","start":863.52,"end":863.84},{"text":"some","start":863.92,"end":864.239},{"text":"link","start":864.239,"end":864.52},{"text":"to","start":864.52,"end":864.68},{"text":"Article","start":864.68,"end":864.96},{"text":"12.","start":865.04,"end":865.44}]}]},{"sentences":[{"text":"Colleague Sinkitz and Nevis wishes to be clear.","start":866.72,"end":869.92,"topics":[],"words":[{"text":"Colleague","start":866.72,"end":867.44},{"text":"Sinkitz","start":868.08,"end":868.72},{"text":"and","start":868.72,"end":868.8},{"text":"Nevis","start":868.8,"end":869.16},{"text":"wishes","start":869.16,"end":869.4},{"text":"to","start":869.4,"end":869.52},{"text":"be","start":869.52,"end":869.64},{"text":"clear.","start":869.64,"end":869.92}]},{"text":"Our aim is not to weaken cooperation and we appreciate the specificity exhibited here in Article 10.","start":870.48,"end":877.13,"topics":[],"words":[{"text":"Our","start":870.48,"end":870.8},{"text":"aim","start":870.8,"end":871.08},{"text":"is","start":871.08,"end":871.24},{"text":"not","start":871.24,"end":871.4},{"text":"to","start":871.4,"end":871.56},{"text":"weaken","start":871.56,"end":871.92},{"text":"cooperation","start":871.92,"end":872.72},{"text":"and","start":873.53,"end":873.65},{"text":"we","start":873.65,"end":873.81},{"text":"appreciate","start":873.81,"end":874.25},{"text":"the","start":874.25,"end":874.45},{"text":"specificity","start":874.45,"end":875.21},{"text":"exhibited","start":875.37,"end":876.01},{"text":"here","start":876.01,"end":876.21},{"text":"in","start":876.21,"end":876.37},{"text":"Article","start":876.37,"end":876.65},{"text":"10.","start":876.73,"end":877.13}]},{"text":"However, we should not lose sight that this is a Framework Convention.","start":877.85,"end":881.93,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":877.85,"end":878.25},{"text":"we","start":878.73,"end":879.01},{"text":"should","start":879.01,"end":879.21},{"text":"not","start":879.21,"end":879.41},{"text":"lose","start":879.41,"end":879.73},{"text":"sight","start":879.73,"end":880.13},{"text":"that","start":880.13,"end":880.37},{"text":"this","start":880.37,"end":880.53},{"text":"is","start":880.53,"end":880.69},{"text":"a","start":880.69,"end":880.81},{"text":"Framework","start":880.81,"end":881.21},{"text":"Convention.","start":881.21,"end":881.93}]},{"text":"If, however, Member States wish to retain a detailed Article 10, then our position is that it should, at a minimum, be clearer on scope and bring to the forefront the reality that effective exchange of information, particularly for development developing States depends on meaningful and operational connection to capacity building and technical assistance.","start":883.05,"end":905.89,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"If,","start":883.05,"end":883.41},{"text":"however,","start":883.41,"end":883.77},{"text":"Member","start":883.77,"end":884.13},{"text":"States","start":884.13,"end":884.49},{"text":"wish","start":884.49,"end":884.85},{"text":"to","start":884.85,"end":885.01},{"text":"retain","start":885.01,"end":885.41},{"text":"a","start":885.41,"end":885.57},{"text":"detailed","start":885.57,"end":886.13},{"text":"Article","start":886.13,"end":886.49},{"text":"10,","start":886.57,"end":886.97},{"text":"then","start":887.37,"end":887.65},{"text":"our","start":887.65,"end":887.85},{"text":"position","start":887.85,"end":888.17},{"text":"is","start":888.33,"end":888.65},{"text":"that","start":888.65,"end":888.93},{"text":"it","start":888.93,"end":889.21},{"text":"should,","start":889.21,"end":889.49},{"text":"at","start":889.49,"end":889.769},{"text":"a","start":889.769,"end":890.01},{"text":"minimum,","start":890.01,"end":890.57},{"text":"be","start":890.89,"end":891.21},{"text":"clearer","start":891.21,"end":891.81},{"text":"on","start":891.81,"end":892.13},{"text":"scope","start":892.13,"end":892.73},{"text":"and","start":892.89,"end":893.21},{"text":"bring","start":893.21,"end":893.45},{"text":"to","start":893.45,"end":893.61},{"text":"the","start":893.61,"end":893.73},{"text":"forefront","start":893.73,"end":894.37},{"text":"the","start":894.37,"end":894.61},{"text":"reality","start":894.61,"end":895.13},{"text":"that","start":895.13,"end":895.45},{"text":"effective","start":895.45,"end":895.93},{"text":"exchange","start":895.93,"end":896.41},{"text":"of","start":896.41,"end":896.61},{"text":"information,","start":896.61,"end":896.89},{"text":"particularly","start":897.69,"end":898.37},{"text":"for","start":898.37,"end":898.65},{"text":"development","start":898.81,"end":899.02},{"text":"developing","start":899.09,"end":899.49},{"text":"States","start":899.49,"end":899.81},{"text":"depends","start":900.21,"end":900.81},{"text":"on","start":900.81,"end":901.09},{"text":"meaningful","start":901.09,"end":901.73},{"text":"and","start":901.73,"end":901.93},{"text":"operational","start":901.93,"end":902.53},{"text":"connection","start":902.53,"end":903.09},{"text":"to","start":903.25,"end":903.53},{"text":"capacity","start":903.53,"end":904.05},{"text":"building","start":904.05,"end":904.37},{"text":"and","start":904.37,"end":904.69},{"text":"technical","start":904.69,"end":905.21},{"text":"assistance.","start":905.21,"end":905.89}]},{"text":"Thank you colleague.","start":906.29,"end":907.33,"topics":[],"words":[{"text":"Thank","start":906.29,"end":906.61},{"text":"you","start":906.61,"end":906.77},{"text":"colleague.","start":906.77,"end":907.33}]}]}],"speaker":{"name":null,"affiliation":"KNA","affiliation_full":"Saint Kitts and Nevis","group":null,"function":"Representative"}},{"statement_number":6,"paragraphs":[{"sentences":[{"text":"Thank you. St. Kitts, Canada, please.","start":910.45,"end":912.45,"topics":[],"words":[{"text":"Thank","start":910.45,"end":910.77},{"text":"you.","start":910.77,"end":910.97},{"text":"St.","start":910.97,"end":911.25},{"text":"Kitts,","start":911.25,"end":911.69},{"text":"Canada,","start":911.69,"end":911.97},{"text":"please.","start":912.05,"end":912.45}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":7,"paragraphs":[{"sentences":[{"text":"Thank you.","start":915.81,"end":916.41,"topics":[],"words":[{"text":"Thank","start":915.81,"end":916.17},{"text":"you.","start":916.17,"end":916.41}]},{"text":"Mr. Kholid, let me first say we endorse all of the comments eloquently provided by Germany in their intervention.","start":916.41,"end":928.26,"topics":[],"words":[{"text":"Mr.","start":916.41,"end":916.81},{"text":"Kholid,","start":916.81,"end":917.49},{"text":"let","start":918.61,"end":918.89},{"text":"me","start":918.89,"end":919.09},{"text":"first","start":919.09,"end":919.37},{"text":"say","start":919.37,"end":919.73},{"text":"we","start":920.21,"end":920.49},{"text":"endorse","start":920.49,"end":920.97},{"text":"all","start":920.97,"end":921.17},{"text":"of","start":921.17,"end":921.33},{"text":"the","start":921.33,"end":921.49},{"text":"comments","start":921.49,"end":921.81},{"text":"eloquently","start":923.09,"end":923.97},{"text":"provided","start":924.05,"end":924.69},{"text":"by","start":924.69,"end":925.01},{"text":"Germany","start":925.01,"end":925.73},{"text":"in","start":926.58,"end":926.82},{"text":"their","start":926.98,"end":927.38},{"text":"intervention.","start":927.38,"end":928.26}]},{"text":"Canada fully supports exchange of information.","start":929.38,"end":932.02,"topics":[],"words":[{"text":"Canada","start":929.38,"end":929.78},{"text":"fully","start":930.02,"end":930.46},{"text":"supports","start":930.46,"end":931.02},{"text":"exchange","start":931.02,"end":931.5},{"text":"of","start":931.5,"end":931.7},{"text":"information.","start":931.7,"end":932.02}]},{"text":"It's a very important tool to combat cross border tax evasion and avoidance.","start":932.66,"end":937.3,"topics":[],"words":[{"text":"It's","start":932.66,"end":933.02},{"text":"a","start":933.02,"end":933.14},{"text":"very","start":933.14,"end":933.3},{"text":"important","start":933.3,"end":933.62},{"text":"tool","start":933.86,"end":934.18},{"text":"to","start":934.18,"end":934.38},{"text":"combat","start":934.38,"end":934.9},{"text":"cross","start":934.9,"end":935.34},{"text":"border","start":935.34,"end":935.74},{"text":"tax","start":935.74,"end":936.02},{"text":"evasion","start":936.02,"end":936.54},{"text":"and","start":936.54,"end":936.7},{"text":"avoidance.","start":936.7,"end":937.3}]},{"text":"And Canada actively participates in all of the existing EoI frameworks developed under the Global Forum or dealt with under the Global Forum for transparency and exchange of information.","start":937.62,"end":950.74,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":937.62,"end":937.94},{"text":"Canada","start":937.94,"end":938.26},{"text":"actively","start":938.42,"end":939.06},{"text":"participates","start":939.06,"end":939.94},{"text":"in","start":940.02,"end":940.42},{"text":"all","start":941.22,"end":941.5},{"text":"of","start":941.5,"end":941.62},{"text":"the","start":941.62,"end":941.819},{"text":"existing","start":941.819,"end":942.26},{"text":"EoI","start":942.26,"end":942.82},{"text":"frameworks","start":942.82,"end":943.54},{"text":"developed","start":943.86,"end":944.46},{"text":"under","start":944.46,"end":944.62},{"text":"the","start":944.62,"end":944.78},{"text":"Global","start":944.78,"end":945.06},{"text":"Forum","start":945.06,"end":945.62},{"text":"or","start":946.18,"end":946.58},{"text":"dealt","start":947.3,"end":947.66},{"text":"with","start":947.66,"end":947.86},{"text":"under","start":947.86,"end":948.06},{"text":"the","start":948.06,"end":948.22},{"text":"Global","start":948.22,"end":948.46},{"text":"Forum","start":948.46,"end":948.9},{"text":"for","start":948.9,"end":949.1},{"text":"transparency","start":949.1,"end":949.58},{"text":"and","start":949.58,"end":949.86},{"text":"exchange","start":949.86,"end":950.3},{"text":"of","start":950.3,"end":950.46},{"text":"information.","start":950.46,"end":950.74}]}]},{"sentences":[{"text":"In our view, and to answer your question, Mr. Kohlid, we do not support a self standing Article 10 in accordance and consistent with the views expressed by Germany.","start":952.83,"end":967.47,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":952.83,"end":953.03},{"text":"our","start":953.03,"end":953.35},{"text":"view,","start":953.35,"end":953.71},{"text":"and","start":953.71,"end":954.11},{"text":"to","start":954.67,"end":954.95},{"text":"answer","start":954.95,"end":955.27},{"text":"your","start":955.27,"end":955.47},{"text":"question,","start":955.47,"end":955.79},{"text":"Mr.","start":956.35,"end":956.75},{"text":"Kohlid,","start":956.75,"end":957.47},{"text":"we","start":958.67,"end":959.07},{"text":"do","start":959.07,"end":959.43},{"text":"not","start":959.43,"end":959.75},{"text":"support","start":959.75,"end":960.11},{"text":"a","start":960.91,"end":961.27},{"text":"self","start":961.27,"end":961.63},{"text":"standing","start":961.63,"end":962.19},{"text":"Article","start":962.19,"end":962.59},{"text":"10","start":962.75,"end":963.15},{"text":"in","start":963.31,"end":963.59},{"text":"accordance","start":963.59,"end":964.11},{"text":"and","start":964.67,"end":964.99},{"text":"consistent","start":964.99,"end":965.51},{"text":"with","start":965.51,"end":965.63},{"text":"the","start":965.63,"end":965.75},{"text":"views","start":965.75,"end":966.07},{"text":"expressed","start":966.07,"end":966.55},{"text":"by","start":966.55,"end":966.83},{"text":"Germany.","start":966.83,"end":967.47}]},{"text":"We think this is an explicit example of option one as set out in the Secretary General's report.","start":968.27,"end":975.23,"topics":[],"words":[{"text":"We","start":968.27,"end":968.59},{"text":"think","start":968.59,"end":968.83},{"text":"this","start":968.83,"end":969.07},{"text":"is","start":969.07,"end":969.27},{"text":"an","start":969.27,"end":969.43},{"text":"explicit","start":969.43,"end":970.19},{"text":"example","start":970.19,"end":970.83},{"text":"of","start":971.15,"end":971.55},{"text":"option","start":971.55,"end":972.07},{"text":"one","start":972.07,"end":972.35},{"text":"as","start":972.35,"end":972.59},{"text":"set","start":972.59,"end":972.83},{"text":"out","start":972.83,"end":973.07},{"text":"in","start":973.07,"end":973.31},{"text":"the","start":973.31,"end":973.51},{"text":"Secretary","start":973.51,"end":974.19},{"text":"General's","start":974.27,"end":974.95},{"text":"report.","start":974.95,"end":975.23}]},{"text":"A detailed exchange of information provision is more appropriately contained in a protocol.","start":975.63,"end":981.07,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"A","start":975.63,"end":975.91},{"text":"detailed","start":975.91,"end":976.43},{"text":"exchange","start":976.43,"end":976.79},{"text":"of","start":976.79,"end":976.99},{"text":"information","start":976.99,"end":977.31},{"text":"provision","start":977.63,"end":978.19},{"text":"is","start":978.19,"end":978.51},{"text":"more","start":978.51,"end":978.75},{"text":"appropriately","start":978.75,"end":979.47},{"text":"contained","start":979.47,"end":980.03},{"text":"in","start":980.03,"end":980.31},{"text":"a","start":980.31,"end":980.47},{"text":"protocol.","start":980.47,"end":981.07}]},{"text":"And your question was should it be a detailed provision or should we include it in the other underlying articles?","start":981.09,"end":989.24,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":981.09,"end":981.25},{"text":"your","start":982.6,"end":982.8},{"text":"question","start":982.8,"end":983.16},{"text":"was","start":983.24,"end":983.64},{"text":"should","start":983.64,"end":983.92},{"text":"it","start":983.92,"end":984.08},{"text":"be","start":984.08,"end":984.28},{"text":"a","start":984.28,"end":984.48},{"text":"detailed","start":984.48,"end":984.96},{"text":"provision","start":984.96,"end":985.44},{"text":"or","start":985.44,"end":985.72},{"text":"should","start":985.72,"end":985.96},{"text":"we","start":985.96,"end":986.28},{"text":"include","start":986.28,"end":986.64},{"text":"it","start":986.64,"end":986.92},{"text":"in","start":986.92,"end":987.24},{"text":"the","start":987.32,"end":987.64},{"text":"other","start":987.64,"end":987.92},{"text":"underlying","start":987.92,"end":988.56},{"text":"articles?","start":988.56,"end":989.24}]},{"text":"I think in one perspective our answer is neither.","start":989.4,"end":995.08,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":989.4,"end":989.68},{"text":"think","start":989.68,"end":989.96},{"text":"in","start":990.76,"end":991.08},{"text":"one","start":991.08,"end":991.4},{"text":"perspective","start":992.36,"end":993.16},{"text":"our","start":993.64,"end":993.96},{"text":"answer","start":993.96,"end":994.32},{"text":"is","start":994.32,"end":994.6},{"text":"neither.","start":994.6,"end":995.08}]}]},{"sentences":[{"text":"It should be a protocol.","start":995.08,"end":996.44,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":995.08,"end":995.36},{"text":"should","start":995.36,"end":995.52},{"text":"be","start":995.52,"end":995.68},{"text":"a","start":995.68,"end":995.84},{"text":"protocol.","start":995.84,"end":996.44}]},{"text":"However, we would not object to high level commitments and references to the way to address some of the issues.","start":996.76,"end":1007.32,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":996.76,"end":997.16},{"text":"we","start":998.2,"end":998.52},{"text":"would","start":998.52,"end":998.76},{"text":"not","start":998.76,"end":999},{"text":"object","start":999,"end":999.48},{"text":"to","start":999.48,"end":999.88},{"text":"high","start":1000.2,"end":1000.56},{"text":"level","start":1000.56,"end":1000.92},{"text":"commitments","start":1001.64,"end":1002.28},{"text":"and","start":1002.28,"end":1002.52},{"text":"references","start":1002.52,"end":1003.16},{"text":"to","start":1003.32,"end":1003.72},{"text":"the","start":1003.72,"end":1004},{"text":"way","start":1004,"end":1004.24},{"text":"to","start":1004.24,"end":1004.6},{"text":"address","start":1005.48,"end":1005.88},{"text":"some","start":1006.36,"end":1006.64},{"text":"of","start":1006.64,"end":1006.8},{"text":"the","start":1006.8,"end":1007},{"text":"issues.","start":1007,"end":1007.32}]},{"text":"Each is through enhanced transparency and exchange of information.","start":1007.55,"end":1011.62,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Each","start":1007.55,"end":1007.71},{"text":"is","start":1007.86,"end":1008.02},{"text":"through","start":1008.02,"end":1008.34},{"text":"enhanced","start":1009.06,"end":1009.58},{"text":"transparency","start":1009.58,"end":1010.34},{"text":"and","start":1010.34,"end":1010.66},{"text":"exchange","start":1010.66,"end":1011.1},{"text":"of","start":1011.1,"end":1011.3},{"text":"information.","start":1011.3,"end":1011.62}]},{"text":"And so I think it's only to that high level reference that we think it should be referenced in the Framework Convention itself.","start":1011.86,"end":1024.74,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":1011.86,"end":1012.18},{"text":"so","start":1012.18,"end":1012.38},{"text":"I","start":1012.38,"end":1012.5},{"text":"think","start":1012.5,"end":1012.62},{"text":"it's","start":1012.62,"end":1013.06},{"text":"only","start":1013.06,"end":1013.46},{"text":"to","start":1013.46,"end":1013.78},{"text":"that","start":1013.78,"end":1014.1},{"text":"high","start":1014.1,"end":1014.42},{"text":"level","start":1014.42,"end":1014.74},{"text":"reference","start":1014.74,"end":1015.38},{"text":"that","start":1016.02,"end":1016.34},{"text":"we","start":1016.34,"end":1016.54},{"text":"think","start":1016.54,"end":1016.74},{"text":"it","start":1016.74,"end":1016.98},{"text":"should","start":1016.98,"end":1017.26},{"text":"be","start":1017.26,"end":1017.62},{"text":"referenced","start":1018.1,"end":1018.82},{"text":"in","start":1019.22,"end":1019.62},{"text":"the","start":1020.02,"end":1020.42},{"text":"Framework","start":1022.98,"end":1023.58},{"text":"Convention","start":1023.58,"end":1024.22},{"text":"itself.","start":1024.22,"end":1024.74}]},{"text":"I think there is another issue and as Germany said, our understanding that the heading for an exchange of information article as had been explained at earlier times was to deal with necessary information exchange for the operation of the Framework Convention itself.","start":1024.9,"end":1042.27,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":1024.9,"end":1025.18},{"text":"think","start":1025.18,"end":1025.34},{"text":"there","start":1025.34,"end":1025.54},{"text":"is","start":1025.54,"end":1025.86},{"text":"another","start":1026.1,"end":1026.5},{"text":"issue","start":1026.66,"end":1027.06},{"text":"and","start":1027.22,"end":1027.5},{"text":"as","start":1027.5,"end":1027.7},{"text":"Germany","start":1027.7,"end":1028.3},{"text":"said,","start":1028.3,"end":1028.58},{"text":"our","start":1028.58,"end":1028.98},{"text":"understanding","start":1029.06,"end":1029.86},{"text":"that","start":1029.86,"end":1030.1},{"text":"the","start":1030.1,"end":1030.3},{"text":"heading","start":1030.3,"end":1030.74},{"text":"for","start":1030.74,"end":1030.94},{"text":"an","start":1030.94,"end":1031.1},{"text":"exchange","start":1031.1,"end":1031.42},{"text":"of","start":1031.42,"end":1031.66},{"text":"information","start":1031.66,"end":1032.02},{"text":"article","start":1032.18,"end":1032.58},{"text":"as","start":1033.79,"end":1033.95},{"text":"had","start":1033.95,"end":1034.19},{"text":"been","start":1034.19,"end":1034.39},{"text":"explained","start":1034.39,"end":1034.91},{"text":"at","start":1034.99,"end":1035.31},{"text":"earlier","start":1035.31,"end":1035.63},{"text":"times","start":1035.71,"end":1036.07},{"text":"was","start":1036.07,"end":1036.35},{"text":"to","start":1036.35,"end":1036.55},{"text":"deal","start":1036.55,"end":1036.75},{"text":"with","start":1036.75,"end":1037.07},{"text":"necessary","start":1037.31,"end":1038.11},{"text":"information","start":1038.11,"end":1038.51},{"text":"exchange","start":1038.83,"end":1039.39},{"text":"for","start":1039.39,"end":1039.59},{"text":"the","start":1039.59,"end":1039.75},{"text":"operation","start":1039.75,"end":1040.35},{"text":"of","start":1040.35,"end":1040.55},{"text":"the","start":1040.55,"end":1040.71},{"text":"Framework","start":1040.71,"end":1041.19},{"text":"Convention","start":1041.19,"end":1041.79},{"text":"itself.","start":1041.79,"end":1042.27}]}]},{"sentences":[{"text":"And I'm not sure that that's addressed here or that we've had discussions in that respect.","start":1042.67,"end":1049.31,"topics":[],"words":[{"text":"And","start":1042.67,"end":1043.07},{"text":"I'm","start":1043.39,"end":1043.71},{"text":"not","start":1043.71,"end":1043.83},{"text":"sure","start":1043.83,"end":1044.03},{"text":"that","start":1044.03,"end":1044.27},{"text":"that's","start":1044.27,"end":1044.67},{"text":"addressed","start":1044.67,"end":1045.23},{"text":"here","start":1045.23,"end":1045.51},{"text":"or","start":1045.51,"end":1045.75},{"text":"that","start":1045.75,"end":1045.91},{"text":"we've","start":1045.91,"end":1046.23},{"text":"had","start":1046.23,"end":1046.51},{"text":"discussions","start":1047.15,"end":1047.95},{"text":"in","start":1048.11,"end":1048.51},{"text":"that","start":1048.59,"end":1048.95},{"text":"respect.","start":1048.95,"end":1049.31}]},{"text":"We think there needs to be acknowledgement of the significant exchange of information frameworks that already exist, acknowledgement of the work of the Global Forum which itself has 172 members.","start":1050.91,"end":1066.32,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":1050.91,"end":1051.19},{"text":"think","start":1051.19,"end":1051.47},{"text":"there","start":1052.35,"end":1052.67},{"text":"needs","start":1052.67,"end":1052.91},{"text":"to","start":1052.91,"end":1053.11},{"text":"be","start":1053.11,"end":1053.31},{"text":"acknowledgement","start":1053.31,"end":1054.11},{"text":"of","start":1054.11,"end":1054.43},{"text":"the","start":1054.59,"end":1054.99},{"text":"significant","start":1055.07,"end":1055.47},{"text":"exchange","start":1055.87,"end":1056.39},{"text":"of","start":1056.39,"end":1056.55},{"text":"information","start":1056.55,"end":1056.83},{"text":"frameworks","start":1057.15,"end":1057.83},{"text":"that","start":1057.83,"end":1057.99},{"text":"already","start":1057.99,"end":1058.23},{"text":"exist,","start":1058.23,"end":1058.67},{"text":"acknowledgement","start":1059.28,"end":1060.08},{"text":"of","start":1060.08,"end":1060.4},{"text":"the","start":1060.4,"end":1060.64},{"text":"work","start":1060.64,"end":1060.88},{"text":"of","start":1060.88,"end":1061.2},{"text":"the","start":1061.36,"end":1061.64},{"text":"Global","start":1061.64,"end":1061.92},{"text":"Forum","start":1062,"end":1062.56},{"text":"which","start":1062.88,"end":1063.24},{"text":"itself","start":1063.24,"end":1063.76},{"text":"has","start":1063.76,"end":1064.16},{"text":"172","start":1064.32,"end":1065.96},{"text":"members.","start":1065.96,"end":1066.32}]},{"text":"And so we should be looking at how this interacts with that.","start":1066.64,"end":1072.44,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":1066.64,"end":1067},{"text":"so","start":1067,"end":1067.24},{"text":"we","start":1067.24,"end":1067.4},{"text":"should","start":1067.4,"end":1067.6},{"text":"be","start":1067.6,"end":1067.84},{"text":"looking","start":1067.84,"end":1068.16},{"text":"at","start":1068.16,"end":1068.56},{"text":"how","start":1070.24,"end":1070.64},{"text":"this","start":1070.8,"end":1071.2},{"text":"interacts","start":1071.2,"end":1071.92},{"text":"with","start":1071.92,"end":1072.16},{"text":"that.","start":1072.16,"end":1072.44}]},{"text":"We should be looking at what the current gaps and issues are that are being experienced with exchange of information and trying to understand how we can deal with those issues and gaps itself.","start":1072.44,"end":1086.16,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":1072.44,"end":1072.68},{"text":"should","start":1072.68,"end":1072.88},{"text":"be","start":1072.88,"end":1073.12},{"text":"looking","start":1073.12,"end":1073.44},{"text":"at","start":1073.44,"end":1073.76},{"text":"what","start":1073.76,"end":1074},{"text":"the","start":1074,"end":1074.2},{"text":"current","start":1074.2,"end":1074.48},{"text":"gaps","start":1074.48,"end":1074.96},{"text":"and","start":1075.04,"end":1075.4},{"text":"issues","start":1075.4,"end":1075.76},{"text":"are","start":1075.84,"end":1076.16},{"text":"that","start":1076.16,"end":1076.36},{"text":"are","start":1076.36,"end":1076.52},{"text":"being","start":1076.52,"end":1076.8},{"text":"experienced","start":1076.8,"end":1077.48},{"text":"with","start":1077.48,"end":1077.68},{"text":"exchange","start":1077.68,"end":1078.16},{"text":"of","start":1078.16,"end":1078.4},{"text":"information","start":1078.4,"end":1078.72},{"text":"and","start":1079.52,"end":1079.88},{"text":"trying","start":1079.88,"end":1080.16},{"text":"to","start":1080.16,"end":1080.4},{"text":"understand","start":1080.4,"end":1080.72},{"text":"how","start":1081.76,"end":1082.08},{"text":"we","start":1082.08,"end":1082.32},{"text":"can","start":1082.32,"end":1082.56},{"text":"deal","start":1082.56,"end":1082.84},{"text":"with","start":1082.84,"end":1083.08},{"text":"those","start":1083.08,"end":1083.36},{"text":"issues","start":1084.08,"end":1084.48},{"text":"and","start":1084.64,"end":1085},{"text":"gaps","start":1085,"end":1085.52},{"text":"itself.","start":1085.6,"end":1086.16}]},{"text":"I think as well an understanding of how any such or any commitment in respect of exchange of information interacts with other existing agreements.","start":1086.84,"end":1099.72,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"I","start":1086.84,"end":1086.96},{"text":"think","start":1086.96,"end":1087.24},{"text":"as","start":1087.72,"end":1088.04},{"text":"well","start":1088.04,"end":1088.36},{"text":"an","start":1089.08,"end":1089.44},{"text":"understanding","start":1089.44,"end":1090.2},{"text":"of","start":1090.2,"end":1090.44},{"text":"how","start":1090.44,"end":1090.76},{"text":"any","start":1090.76,"end":1091.16},{"text":"such","start":1091.32,"end":1091.72},{"text":"or","start":1093.08,"end":1093.44},{"text":"any","start":1093.44,"end":1093.8},{"text":"commitment","start":1093.8,"end":1094.4},{"text":"in","start":1094.4,"end":1094.64},{"text":"respect","start":1094.64,"end":1094.84},{"text":"of","start":1094.84,"end":1095.08},{"text":"exchange","start":1095.08,"end":1095.52},{"text":"of","start":1095.52,"end":1095.72},{"text":"information","start":1095.72,"end":1096.04},{"text":"interacts","start":1096.44,"end":1097.24},{"text":"with","start":1097.24,"end":1097.56},{"text":"other","start":1097.96,"end":1098.36},{"text":"existing","start":1098.44,"end":1099.04},{"text":"agreements.","start":1099.04,"end":1099.72}]}]},{"sentences":[{"text":"Again, referring back to the need to have a discussion under Article 15 I think is helpful.","start":1100.36,"end":1107.96,"topics":[],"words":[{"text":"Again,","start":1100.36,"end":1100.72},{"text":"referring","start":1100.72,"end":1101.24},{"text":"back","start":1101.24,"end":1101.44},{"text":"to","start":1101.44,"end":1101.6},{"text":"the","start":1101.6,"end":1101.72},{"text":"need","start":1101.72,"end":1101.88},{"text":"to","start":1101.88,"end":1102.04},{"text":"have","start":1102.04,"end":1102.16},{"text":"a","start":1102.16,"end":1102.32},{"text":"discussion","start":1102.32,"end":1102.84},{"text":"under","start":1102.84,"end":1103.16},{"text":"Article","start":1103.16,"end":1103.56},{"text":"15","start":1103.72,"end":1104.12},{"text":"I","start":1105.32,"end":1105.6},{"text":"think","start":1105.6,"end":1105.88},{"text":"is","start":1105.88,"end":1106.28},{"text":"helpful.","start":1107.32,"end":1107.96}]},{"text":"Now I think when we look at this article to provide some technical comments, even in spite of our view that it should be a protocol protocol drafted at a later stage, we think that it is critical that any article be consistent with the international standard that is commonly understood to include the need for foreseeable relevance and also the need to ensure that information exchange is subject to confidentiality and protection of taxpayer information.","start":1109.4,"end":1148.21,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"Now","start":1109.4,"end":1109.8},{"text":"I","start":1109.96,"end":1110.2},{"text":"think","start":1110.2,"end":1110.4},{"text":"when","start":1110.4,"end":1110.64},{"text":"we","start":1110.64,"end":1110.84},{"text":"look","start":1110.84,"end":1111.16},{"text":"at","start":1111.16,"end":1111.56},{"text":"this","start":1112.12,"end":1112.48},{"text":"article","start":1112.48,"end":1112.84},{"text":"to","start":1113,"end":1113.28},{"text":"provide","start":1113.28,"end":1113.52},{"text":"some","start":1113.52,"end":1113.88},{"text":"technical","start":1114.04,"end":1114.6},{"text":"comments,","start":1114.6,"end":1115},{"text":"even","start":1115.64,"end":1116.04},{"text":"in","start":1116.12,"end":1116.4},{"text":"spite","start":1116.4,"end":1116.6},{"text":"of","start":1116.6,"end":1116.72},{"text":"our","start":1116.72,"end":1116.88},{"text":"view","start":1116.88,"end":1117.04},{"text":"that","start":1117.04,"end":1117.2},{"text":"it","start":1117.2,"end":1117.36},{"text":"should","start":1117.36,"end":1117.52},{"text":"be","start":1117.52,"end":1117.68},{"text":"a","start":1117.68,"end":1117.84},{"text":"protocol","start":1117.84,"end":1118.27},{"text":"protocol","start":1118.34,"end":1118.74},{"text":"drafted","start":1119.3,"end":1119.98},{"text":"at","start":1119.98,"end":1120.22},{"text":"a","start":1120.22,"end":1120.34},{"text":"later","start":1120.34,"end":1120.58},{"text":"stage,","start":1120.74,"end":1121.22},{"text":"we","start":1121.62,"end":1121.9},{"text":"think","start":1121.9,"end":1122.18},{"text":"that","start":1122.18,"end":1122.58},{"text":"it","start":1122.9,"end":1123.18},{"text":"is","start":1123.18,"end":1123.42},{"text":"critical","start":1123.42,"end":1124.02},{"text":"that","start":1124.34,"end":1124.74},{"text":"any","start":1125.06,"end":1125.46},{"text":"article","start":1125.54,"end":1125.94},{"text":"be","start":1126.26,"end":1126.58},{"text":"consistent","start":1126.58,"end":1127.26},{"text":"with","start":1127.26,"end":1127.62},{"text":"the","start":1127.7,"end":1128.06},{"text":"international","start":1128.06,"end":1128.42},{"text":"standard","start":1128.98,"end":1129.7},{"text":"that","start":1130.26,"end":1130.58},{"text":"is","start":1130.58,"end":1130.86},{"text":"commonly","start":1130.86,"end":1131.46},{"text":"understood","start":1131.46,"end":1132.18},{"text":"to","start":1132.34,"end":1132.66},{"text":"include","start":1132.66,"end":1132.98},{"text":"the","start":1133.54,"end":1133.82},{"text":"need","start":1133.82,"end":1134.02},{"text":"for","start":1134.02,"end":1134.339},{"text":"foreseeable","start":1134.339,"end":1135.02},{"text":"relevance","start":1135.02,"end":1135.7},{"text":"and","start":1135.7,"end":1136.1},{"text":"also","start":1136.18,"end":1136.58},{"text":"the","start":1136.9,"end":1137.18},{"text":"need","start":1137.18,"end":1137.46},{"text":"to","start":1138.02,"end":1138.38},{"text":"ensure","start":1138.38,"end":1138.74},{"text":"that","start":1139.14,"end":1139.54},{"text":"information","start":1140.9,"end":1141.3},{"text":"exchange","start":1142.26,"end":1142.94},{"text":"is","start":1142.94,"end":1143.22},{"text":"subject","start":1143.22,"end":1143.62},{"text":"to","start":1143.62,"end":1143.9},{"text":"confidentiality","start":1143.9,"end":1144.98},{"text":"and","start":1145.41,"end":1145.57},{"text":"protection","start":1145.57,"end":1146.13},{"text":"of","start":1146.21,"end":1146.61},{"text":"taxpayer","start":1146.77,"end":1147.73},{"text":"information.","start":1147.81,"end":1148.21}]},{"text":"In respect of whether the language should be maybe or is foreseeably relevant, I think in our view it clearly should be is foreseeably relevant.","start":1149.73,"end":1160.45,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"In","start":1149.73,"end":1150.05},{"text":"respect","start":1150.05,"end":1150.37},{"text":"of","start":1150.45,"end":1150.81},{"text":"whether","start":1150.81,"end":1151.09},{"text":"the","start":1151.09,"end":1151.33},{"text":"language","start":1151.33,"end":1151.77},{"text":"should","start":1151.77,"end":1152.05},{"text":"be","start":1152.05,"end":1152.37},{"text":"maybe","start":1152.45,"end":1153.09},{"text":"or","start":1153.41,"end":1153.81},{"text":"is","start":1153.81,"end":1154.21},{"text":"foreseeably","start":1154.21,"end":1154.97},{"text":"relevant,","start":1154.97,"end":1155.57},{"text":"I","start":1156.21,"end":1156.49},{"text":"think","start":1156.49,"end":1156.69},{"text":"in","start":1156.69,"end":1156.89},{"text":"our","start":1156.89,"end":1157.09},{"text":"view","start":1157.09,"end":1157.41},{"text":"it","start":1157.41,"end":1157.73},{"text":"clearly","start":1157.73,"end":1158.13},{"text":"should","start":1158.13,"end":1158.37},{"text":"be","start":1158.37,"end":1158.65},{"text":"is","start":1158.65,"end":1159.01},{"text":"foreseeably","start":1159.09,"end":1159.85},{"text":"relevant.","start":1159.85,"end":1160.45}]},{"text":"However, I think in looking at commentary to exchange of information articles, it is made clear that there should be no difference in interpretation whether your language says may be or says is foreseeably relevant.","start":1160.77,"end":1176.44,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"However,","start":1160.77,"end":1161.17},{"text":"I","start":1161.57,"end":1161.85},{"text":"think","start":1161.85,"end":1162.09},{"text":"in","start":1162.09,"end":1162.41},{"text":"looking","start":1162.41,"end":1162.77},{"text":"at","start":1162.85,"end":1163.25},{"text":"commentary","start":1163.33,"end":1164.21},{"text":"to","start":1164.45,"end":1164.85},{"text":"exchange","start":1164.93,"end":1165.53},{"text":"of","start":1165.53,"end":1165.69},{"text":"information","start":1165.69,"end":1165.97},{"text":"articles,","start":1166.29,"end":1167.01},{"text":"it","start":1167.57,"end":1167.85},{"text":"is","start":1167.85,"end":1168.05},{"text":"made","start":1168.05,"end":1168.33},{"text":"clear","start":1168.33,"end":1168.61},{"text":"that","start":1168.61,"end":1168.85},{"text":"there","start":1168.85,"end":1169.13},{"text":"should","start":1169.13,"end":1169.37},{"text":"be","start":1169.37,"end":1169.57},{"text":"no","start":1169.57,"end":1169.81},{"text":"difference","start":1169.81,"end":1170.25},{"text":"in","start":1170.25,"end":1170.53},{"text":"interpretation","start":1170.53,"end":1171.41},{"text":"whether","start":1171.88,"end":1172.04},{"text":"your","start":1172.04,"end":1172.28},{"text":"language","start":1172.28,"end":1172.76},{"text":"says","start":1172.76,"end":1173.16},{"text":"may","start":1173.16,"end":1173.48},{"text":"be","start":1173.48,"end":1173.8},{"text":"or","start":1173.88,"end":1174.24},{"text":"says","start":1174.24,"end":1174.6},{"text":"is","start":1174.6,"end":1175},{"text":"foreseeably","start":1175.08,"end":1175.84},{"text":"relevant.","start":1175.84,"end":1176.44}]},{"text":"And so we are concerned that even suggesting that using different language would change the standard is extremely unhelpful with respect to existing understanding of that language and understanding of existing agreements that are in place.","start":1176.68,"end":1194.04,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":1176.68,"end":1177.04},{"text":"so","start":1177.04,"end":1177.28},{"text":"we","start":1177.28,"end":1177.44},{"text":"are","start":1177.44,"end":1177.64},{"text":"concerned","start":1177.64,"end":1178.2},{"text":"that","start":1178.2,"end":1178.44},{"text":"even","start":1178.44,"end":1178.76},{"text":"suggesting","start":1178.76,"end":1179.64},{"text":"that","start":1179.88,"end":1180.28},{"text":"using","start":1180.36,"end":1180.76},{"text":"different","start":1180.76,"end":1181.16},{"text":"language","start":1181.16,"end":1181.68},{"text":"would","start":1181.68,"end":1181.96},{"text":"change","start":1181.96,"end":1182.24},{"text":"the","start":1182.24,"end":1182.52},{"text":"standard","start":1182.52,"end":1183.08},{"text":"is","start":1183.24,"end":1183.64},{"text":"extremely","start":1183.64,"end":1184.4},{"text":"unhelpful","start":1184.4,"end":1185.4},{"text":"with","start":1185.48,"end":1185.84},{"text":"respect","start":1185.84,"end":1186.2},{"text":"to","start":1186.36,"end":1186.76},{"text":"existing","start":1186.92,"end":1187.56},{"text":"understanding","start":1187.72,"end":1188.56},{"text":"of","start":1188.56,"end":1188.8},{"text":"that","start":1188.8,"end":1189.04},{"text":"language","start":1189.04,"end":1189.56},{"text":"and","start":1189.64,"end":1190.04},{"text":"understanding","start":1190.44,"end":1191.28},{"text":"of","start":1191.28,"end":1191.64},{"text":"existing","start":1191.88,"end":1192.52},{"text":"agreements","start":1192.52,"end":1193.16},{"text":"that","start":1193.16,"end":1193.36},{"text":"are","start":1193.36,"end":1193.52},{"text":"in","start":1193.52,"end":1193.72},{"text":"place.","start":1193.72,"end":1194.04}]}]},{"sentences":[{"text":"We also think that safeguards are important, as is the principle of reciprocity.","start":1195.64,"end":1203.02,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":1195.64,"end":1195.92},{"text":"also","start":1195.92,"end":1196.16},{"text":"think","start":1196.16,"end":1196.48},{"text":"that","start":1196.48,"end":1196.84},{"text":"safeguards","start":1197.58,"end":1198.14},{"text":"are","start":1198.78,"end":1199.1},{"text":"important,","start":1199.1,"end":1199.42},{"text":"as","start":1200.06,"end":1200.38},{"text":"is","start":1200.38,"end":1200.62},{"text":"the","start":1200.62,"end":1200.82},{"text":"principle","start":1200.82,"end":1201.34},{"text":"of","start":1201.42,"end":1201.82},{"text":"reciprocity.","start":1201.98,"end":1203.02}]},{"text":"And in this respect it's unclear to us the intention of paragraph six.","start":1203.42,"end":1209.5,"topics":[],"words":[{"text":"And","start":1203.42,"end":1203.78},{"text":"in","start":1203.78,"end":1204.02},{"text":"this","start":1204.02,"end":1204.22},{"text":"respect","start":1204.22,"end":1204.54},{"text":"it's","start":1204.94,"end":1205.46},{"text":"unclear","start":1205.46,"end":1206.02},{"text":"to","start":1206.02,"end":1206.3},{"text":"us","start":1206.3,"end":1206.62},{"text":"the","start":1207.18,"end":1207.5},{"text":"intention","start":1207.5,"end":1207.98},{"text":"of","start":1208.06,"end":1208.46},{"text":"paragraph","start":1208.46,"end":1209.14},{"text":"six.","start":1209.14,"end":1209.5}]},{"text":"And we think that paragraph six itself should be deleted and capacity building should be dealt with in the capacity building article.","start":1209.82,"end":1218.7,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"And","start":1209.82,"end":1210.18},{"text":"we","start":1210.18,"end":1210.42},{"text":"think","start":1210.42,"end":1210.58},{"text":"that","start":1210.58,"end":1210.86},{"text":"paragraph","start":1210.94,"end":1211.58},{"text":"six","start":1211.58,"end":1211.9},{"text":"itself","start":1211.9,"end":1212.46},{"text":"should","start":1212.46,"end":1212.78},{"text":"be","start":1212.78,"end":1213.02},{"text":"deleted","start":1213.02,"end":1213.739},{"text":"and","start":1213.9,"end":1214.3},{"text":"capacity","start":1214.7,"end":1215.46},{"text":"building","start":1215.46,"end":1215.82},{"text":"should","start":1215.82,"end":1216.1},{"text":"be","start":1216.1,"end":1216.38},{"text":"dealt","start":1216.38,"end":1216.74},{"text":"with","start":1216.74,"end":1216.94},{"text":"in","start":1216.94,"end":1217.14},{"text":"the","start":1217.14,"end":1217.3},{"text":"capacity","start":1217.3,"end":1217.9},{"text":"building","start":1217.9,"end":1218.22},{"text":"article.","start":1218.3,"end":1218.7}]},{"text":"It should not be used here to suggest that there is any difference in the application of of the standard as it exists today.","start":1219.18,"end":1228.9,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"It","start":1219.18,"end":1219.46},{"text":"should","start":1219.46,"end":1219.66},{"text":"not","start":1219.66,"end":1219.86},{"text":"be","start":1219.86,"end":1220.06},{"text":"used","start":1220.06,"end":1220.34},{"text":"here","start":1220.34,"end":1220.62},{"text":"to","start":1220.62,"end":1220.86},{"text":"suggest","start":1220.86,"end":1221.18},{"text":"that","start":1221.34,"end":1221.62},{"text":"there","start":1221.62,"end":1221.78},{"text":"is","start":1221.78,"end":1222.02},{"text":"any","start":1222.02,"end":1222.38},{"text":"difference","start":1222.62,"end":1223.22},{"text":"in","start":1223.22,"end":1223.46},{"text":"the","start":1223.46,"end":1223.7},{"text":"application","start":1223.7,"end":1224.38},{"text":"of","start":1225.02,"end":1225.31},{"text":"of","start":1225.46,"end":1225.66},{"text":"the","start":1225.66,"end":1225.94},{"text":"standard","start":1225.94,"end":1226.54},{"text":"as","start":1226.54,"end":1226.82},{"text":"it","start":1226.82,"end":1227.14},{"text":"exists","start":1227.14,"end":1227.7},{"text":"today.","start":1228.5,"end":1228.9}]},{"text":"We also have some concerns with respect to the explicit reference in paragraph 1 to different forms of exchange of information.","start":1229.86,"end":1241.22,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":1229.86,"end":1230.18},{"text":"also","start":1230.18,"end":1230.5},{"text":"have","start":1230.5,"end":1230.9},{"text":"some","start":1231.78,"end":1232.18},{"text":"concerns","start":1232.42,"end":1233.14},{"text":"with","start":1233.14,"end":1233.42},{"text":"respect","start":1233.42,"end":1233.78},{"text":"to","start":1233.78,"end":1234.1},{"text":"the","start":1234.1,"end":1234.38},{"text":"explicit","start":1234.38,"end":1235.22},{"text":"reference","start":1235.38,"end":1236.02},{"text":"in","start":1236.5,"end":1236.82},{"text":"paragraph","start":1236.82,"end":1237.42},{"text":"1","start":1237.42,"end":1237.78},{"text":"to","start":1238.02,"end":1238.34},{"text":"different","start":1238.34,"end":1238.66},{"text":"forms","start":1238.82,"end":1239.42},{"text":"of","start":1239.42,"end":1239.78},{"text":"exchange","start":1240.02,"end":1240.62},{"text":"of","start":1240.62,"end":1240.86},{"text":"information.","start":1240.86,"end":1241.22}]}]},{"sentences":[{"text":"It's unclear, but we assume what is intended here is the automatic exchange of information.","start":1242.1,"end":1248.66,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"It's","start":1242.1,"end":1242.62},{"text":"unclear,","start":1242.62,"end":1243.26},{"text":"but","start":1243.26,"end":1243.54},{"text":"we","start":1243.54,"end":1243.86},{"text":"assume","start":1243.86,"end":1244.38},{"text":"what","start":1244.38,"end":1244.62},{"text":"is","start":1244.62,"end":1244.82},{"text":"intended","start":1244.82,"end":1245.38},{"text":"here","start":1245.46,"end":1245.86},{"text":"is","start":1246.1,"end":1246.5},{"text":"the","start":1246.5,"end":1246.86},{"text":"automatic","start":1246.86,"end":1247.54},{"text":"exchange","start":1247.62,"end":1248.14},{"text":"of","start":1248.14,"end":1248.34},{"text":"information.","start":1248.34,"end":1248.66}]},{"text":"However, automatic exchange of information cannot be operationalized within the Convention.","start":1249.62,"end":1255.89,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":1249.62,"end":1250.02},{"text":"automatic","start":1250.1,"end":1250.74},{"text":"exchange","start":1250.74,"end":1251.22},{"text":"of","start":1251.22,"end":1251.38},{"text":"information","start":1251.38,"end":1251.7},{"text":"cannot","start":1253.09,"end":1253.45},{"text":"be","start":1253.45,"end":1253.65},{"text":"operationalized","start":1253.65,"end":1254.73},{"text":"within","start":1254.73,"end":1255.01},{"text":"the","start":1255.01,"end":1255.25},{"text":"Convention.","start":1255.25,"end":1255.89}]},{"text":"It needs significantly more detail whether included in a protocol or at the level of a competent authority agreement.","start":1256.61,"end":1264.53,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":1256.61,"end":1256.93},{"text":"needs","start":1256.93,"end":1257.25},{"text":"significantly","start":1257.25,"end":1258.13},{"text":"more","start":1258.13,"end":1258.37},{"text":"detail","start":1258.37,"end":1258.69},{"text":"whether","start":1259.01,"end":1259.37},{"text":"included","start":1259.37,"end":1259.97},{"text":"in","start":1259.97,"end":1260.17},{"text":"a","start":1260.17,"end":1260.41},{"text":"protocol","start":1260.41,"end":1261.05},{"text":"or","start":1261.05,"end":1261.33},{"text":"at","start":1261.33,"end":1261.49},{"text":"the","start":1261.49,"end":1261.65},{"text":"level","start":1261.65,"end":1261.97},{"text":"of","start":1261.97,"end":1262.33},{"text":"a","start":1262.33,"end":1262.65},{"text":"competent","start":1262.65,"end":1263.33},{"text":"authority","start":1263.33,"end":1263.89},{"text":"agreement.","start":1263.89,"end":1264.53}]},{"text":"We also think there is more need for discussion on the types of information and in particular the value of exchanging certain information.","start":1264.85,"end":1274.61,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":1264.85,"end":1265.17},{"text":"also","start":1265.17,"end":1265.45},{"text":"think","start":1265.45,"end":1265.77},{"text":"there","start":1265.77,"end":1266.01},{"text":"is","start":1266.01,"end":1266.29},{"text":"more","start":1266.37,"end":1266.69},{"text":"need","start":1266.69,"end":1266.97},{"text":"for","start":1266.97,"end":1267.25},{"text":"discussion","start":1267.25,"end":1267.97},{"text":"on","start":1268.69,"end":1269.01},{"text":"the","start":1269.01,"end":1269.25},{"text":"types","start":1269.25,"end":1269.61},{"text":"of","start":1269.61,"end":1269.85},{"text":"information","start":1269.85,"end":1270.21},{"text":"and","start":1271.41,"end":1271.73},{"text":"in","start":1271.73,"end":1271.93},{"text":"particular","start":1271.93,"end":1272.21},{"text":"the","start":1272.37,"end":1272.65},{"text":"value","start":1272.65,"end":1272.89},{"text":"of","start":1272.89,"end":1273.17},{"text":"exchanging","start":1273.17,"end":1273.85},{"text":"certain","start":1273.85,"end":1274.21},{"text":"information.","start":1274.21,"end":1274.61}]},{"text":"And there I point to paragraph B where I don't think there has been a significant amount, if any, work done to determine how much of an issue that particular problem is in practice.","start":1275.17,"end":1291.16,"topics":[],"words":[{"text":"And","start":1275.17,"end":1275.45},{"text":"there","start":1275.45,"end":1275.73},{"text":"I","start":1275.97,"end":1276.29},{"text":"point","start":1276.29,"end":1276.57},{"text":"to","start":1276.57,"end":1276.81},{"text":"paragraph","start":1276.81,"end":1277.41},{"text":"B","start":1277.41,"end":1277.81},{"text":"where","start":1278.2,"end":1278.36},{"text":"I","start":1278.36,"end":1278.56},{"text":"don't","start":1278.56,"end":1278.76},{"text":"think","start":1278.76,"end":1278.92},{"text":"there","start":1278.92,"end":1279.16},{"text":"has","start":1279.16,"end":1279.4},{"text":"been","start":1279.4,"end":1279.72},{"text":"a","start":1279.8,"end":1280.12},{"text":"significant","start":1280.12,"end":1280.44},{"text":"amount,","start":1280.6,"end":1281.04},{"text":"if","start":1281.04,"end":1281.32},{"text":"any,","start":1281.32,"end":1281.56},{"text":"work","start":1281.56,"end":1281.84},{"text":"done","start":1281.84,"end":1282.2},{"text":"to","start":1282.92,"end":1283.28},{"text":"determine","start":1283.28,"end":1283.96},{"text":"how","start":1283.96,"end":1284.2},{"text":"much","start":1284.2,"end":1284.4},{"text":"of","start":1284.4,"end":1284.56},{"text":"an","start":1284.56,"end":1284.76},{"text":"issue","start":1284.76,"end":1285.08},{"text":"that","start":1285.96,"end":1286.36},{"text":"particular","start":1287.48,"end":1287.88},{"text":"problem","start":1288.68,"end":1289.08},{"text":"is","start":1289.24,"end":1289.64},{"text":"in","start":1289.96,"end":1290.36},{"text":"practice.","start":1290.52,"end":1291.16}]}]},{"sentences":[{"text":"The last thing I will mention, and I know Mr. Kohlid, apologize you're not happy with questions in particular, but I did note in the first slide that you had up, you indicated that carve outs from some forms of exchange that were set out in the Mac.","start":1294.119,"end":1315.96,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"The","start":1294.119,"end":1294.44},{"text":"last","start":1294.44,"end":1294.76},{"text":"thing","start":1294.76,"end":1295.16},{"text":"I","start":1296.28,"end":1296.56},{"text":"will","start":1296.56,"end":1296.8},{"text":"mention,","start":1296.8,"end":1297.28},{"text":"and","start":1297.28,"end":1297.52},{"text":"I","start":1297.52,"end":1297.68},{"text":"know","start":1297.68,"end":1297.96},{"text":"Mr.","start":1298.44,"end":1298.88},{"text":"Kohlid,","start":1298.88,"end":1299.56},{"text":"apologize","start":1299.56,"end":1300.24},{"text":"you're","start":1300.24,"end":1300.52},{"text":"not","start":1300.52,"end":1300.76},{"text":"happy","start":1301.64,"end":1302.24},{"text":"with","start":1302.24,"end":1302.52},{"text":"questions","start":1303,"end":1303.68},{"text":"in","start":1303.68,"end":1303.96},{"text":"particular,","start":1303.96,"end":1304.28},{"text":"but","start":1304.44,"end":1304.84},{"text":"I","start":1305.32,"end":1305.44},{"text":"did","start":1305.44,"end":1305.68},{"text":"note","start":1305.68,"end":1306.12},{"text":"in","start":1306.52,"end":1306.8},{"text":"the","start":1306.8,"end":1306.96},{"text":"first","start":1306.96,"end":1307.2},{"text":"slide","start":1307.2,"end":1307.52},{"text":"that","start":1307.52,"end":1307.68},{"text":"you","start":1307.68,"end":1307.84},{"text":"had","start":1307.84,"end":1308.04},{"text":"up,","start":1308.04,"end":1308.36},{"text":"you","start":1308.52,"end":1308.84},{"text":"indicated","start":1308.84,"end":1309.48},{"text":"that","start":1309.56,"end":1309.96},{"text":"carve","start":1310.76,"end":1311.24},{"text":"outs","start":1311.24,"end":1311.8},{"text":"from","start":1311.88,"end":1312.28},{"text":"some","start":1312.36,"end":1312.68},{"text":"forms","start":1312.68,"end":1313.16},{"text":"of","start":1313.16,"end":1313.32},{"text":"exchange","start":1313.32,"end":1313.96},{"text":"that","start":1314.2,"end":1314.48},{"text":"were","start":1314.48,"end":1314.68},{"text":"set","start":1314.68,"end":1314.92},{"text":"out","start":1314.92,"end":1315.16},{"text":"in","start":1315.16,"end":1315.36},{"text":"the","start":1315.36,"end":1315.52},{"text":"Mac.","start":1315.52,"end":1315.96}]},{"text":"Yes, the second to last bullet there were the subject of common reservations in the Mac and kind of on a quick read, they weren't apparent to me.","start":1317.56,"end":1328.84,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Yes,","start":1317.56,"end":1317.96},{"text":"the","start":1317.96,"end":1318.16},{"text":"second","start":1318.16,"end":1318.4},{"text":"to","start":1318.4,"end":1318.64},{"text":"last","start":1318.64,"end":1318.88},{"text":"bullet","start":1318.88,"end":1319.28},{"text":"there","start":1319.28,"end":1319.64},{"text":"were","start":1321.16,"end":1321.44},{"text":"the","start":1321.44,"end":1321.64},{"text":"subject","start":1321.64,"end":1321.96},{"text":"of","start":1321.96,"end":1322.16},{"text":"common","start":1322.16,"end":1322.52},{"text":"reservations","start":1322.52,"end":1323.2},{"text":"in","start":1323.2,"end":1323.4},{"text":"the","start":1323.4,"end":1323.56},{"text":"Mac","start":1323.56,"end":1323.96},{"text":"and","start":1324.04,"end":1324.44},{"text":"kind","start":1325.72,"end":1326},{"text":"of","start":1326,"end":1326.16},{"text":"on","start":1326.16,"end":1326.32},{"text":"a","start":1326.32,"end":1326.48},{"text":"quick","start":1326.48,"end":1326.68},{"text":"read,","start":1326.68,"end":1326.92},{"text":"they","start":1326.92,"end":1327.12},{"text":"weren't","start":1327.12,"end":1327.56},{"text":"apparent","start":1327.8,"end":1328.36},{"text":"to","start":1328.36,"end":1328.56},{"text":"me.","start":1328.56,"end":1328.84}]},{"text":"But any clarity you could provide in respect of what kinds of information exchange you have carved out from this potential article would be helpful.","start":1329,"end":1341.32,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"But","start":1329,"end":1329.36},{"text":"any","start":1329.36,"end":1329.72},{"text":"clarity","start":1329.8,"end":1330.36},{"text":"you","start":1330.36,"end":1330.6},{"text":"could","start":1330.6,"end":1330.84},{"text":"provide","start":1330.84,"end":1331.16},{"text":"in","start":1331.4,"end":1331.68},{"text":"respect","start":1331.68,"end":1331.96},{"text":"of","start":1332.04,"end":1332.44},{"text":"what","start":1332.92,"end":1333.12},{"text":"kinds","start":1333.12,"end":1333.52},{"text":"of","start":1333.52,"end":1333.72},{"text":"information","start":1333.72,"end":1334.04},{"text":"exchange","start":1334.36,"end":1335},{"text":"you","start":1335.48,"end":1335.76},{"text":"have","start":1335.76,"end":1335.96},{"text":"carved","start":1335.96,"end":1336.36},{"text":"out","start":1336.36,"end":1336.6},{"text":"from","start":1336.6,"end":1336.84},{"text":"this","start":1336.84,"end":1337.16},{"text":"potential","start":1337.16,"end":1337.72},{"text":"article","start":1337.72,"end":1338.12},{"text":"would","start":1340.2,"end":1340.56},{"text":"be","start":1340.56,"end":1340.84},{"text":"helpful.","start":1340.84,"end":1341.32}]},{"text":"But just to summarize, our view is that this should be dealt with in a protocol.","start":1341.72,"end":1347.96,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":1341.72,"end":1342.12},{"text":"just","start":1342.44,"end":1342.84},{"text":"to","start":1343.08,"end":1343.4},{"text":"summarize,","start":1343.4,"end":1344.12},{"text":"our","start":1344.68,"end":1345},{"text":"view","start":1345,"end":1345.24},{"text":"is","start":1345.24,"end":1345.48},{"text":"that","start":1345.48,"end":1345.72},{"text":"this","start":1345.72,"end":1345.92},{"text":"should","start":1345.92,"end":1346.12},{"text":"be","start":1346.12,"end":1346.44},{"text":"dealt","start":1346.44,"end":1346.8},{"text":"with","start":1346.8,"end":1347},{"text":"in","start":1347,"end":1347.24},{"text":"a","start":1347.24,"end":1347.44},{"text":"protocol.","start":1347.44,"end":1347.96}]},{"text":"We should stay high level in the Convention and we think it is absolutely critical that the existing international standard on exchange of information is maintained and that we don't adopt any any difference in this Convention.","start":1347.96,"end":1363.52,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":1347.96,"end":1348.16},{"text":"should","start":1348.16,"end":1348.32},{"text":"stay","start":1348.32,"end":1348.599},{"text":"high","start":1348.599,"end":1348.92},{"text":"level","start":1348.92,"end":1349.24},{"text":"in","start":1349.24,"end":1349.52},{"text":"the","start":1349.52,"end":1349.68},{"text":"Convention","start":1349.68,"end":1350.28},{"text":"and","start":1350.44,"end":1350.72},{"text":"we","start":1350.72,"end":1350.88},{"text":"think","start":1350.88,"end":1351.04},{"text":"it","start":1351.04,"end":1351.2},{"text":"is","start":1351.2,"end":1351.44},{"text":"absolutely","start":1351.44,"end":1352.2},{"text":"critical","start":1352.2,"end":1352.68},{"text":"that","start":1352.92,"end":1353.24},{"text":"the","start":1353.24,"end":1353.52},{"text":"existing","start":1353.52,"end":1354.2},{"text":"international","start":1355,"end":1355.4},{"text":"standard","start":1355.8,"end":1356.28},{"text":"on","start":1356.28,"end":1356.52},{"text":"exchange","start":1356.52,"end":1356.88},{"text":"of","start":1356.88,"end":1357.08},{"text":"information","start":1357.08,"end":1357.4},{"text":"is","start":1357.72,"end":1358.04},{"text":"maintained","start":1358.04,"end":1358.72},{"text":"and","start":1358.72,"end":1358.96},{"text":"that","start":1358.96,"end":1359.24},{"text":"we","start":1359.32,"end":1359.64},{"text":"don't","start":1359.64,"end":1360},{"text":"adopt","start":1360,"end":1360.44},{"text":"any","start":1360.44,"end":1360.61},{"text":"any","start":1360.76,"end":1360.92},{"text":"difference","start":1360.92,"end":1361.4},{"text":"in","start":1361.72,"end":1362.04},{"text":"this","start":1362.04,"end":1362.36},{"text":"Convention.","start":1362.84,"end":1363.52}]}]},{"sentences":[{"text":"Thank you.","start":1363.52,"end":1364.04,"topics":[],"words":[{"text":"Thank","start":1363.52,"end":1363.8},{"text":"you.","start":1363.8,"end":1364.04}]}]}],"speaker":{"name":null,"affiliation":"CAN","affiliation_full":"Canada","group":null,"function":"Representative"}},{"statement_number":8,"paragraphs":[{"sentences":[{"text":"So just a quick one and some clarification.","start":1369.48,"end":1375.8,"topics":[],"words":[{"text":"So","start":1369.48,"end":1369.88},{"text":"just","start":1372.12,"end":1372.52},{"text":"a","start":1372.52,"end":1372.84},{"text":"quick","start":1372.84,"end":1373.16},{"text":"one","start":1373.16,"end":1373.56},{"text":"and","start":1374.2,"end":1374.6},{"text":"some","start":1374.68,"end":1375.04},{"text":"clarification.","start":1375.04,"end":1375.8}]}]},{"sentences":[{"text":"Now when we go to the terms of reference.","start":1378.12,"end":1381.4,"topics":[],"words":[{"text":"Now","start":1378.12,"end":1378.52},{"text":"when","start":1379.24,"end":1379.52},{"text":"we","start":1379.52,"end":1379.68},{"text":"go","start":1379.68,"end":1379.84},{"text":"to","start":1379.84,"end":1380},{"text":"the","start":1380,"end":1380.24},{"text":"terms","start":1380.24,"end":1380.52},{"text":"of","start":1380.52,"end":1380.76},{"text":"reference.","start":1380.76,"end":1381.4}]}]},{"sentences":[{"text":"We will notice that the exchange of information is mentioned in Article 10 under Commitments and term B talks about a commitment on effect 10D, effective mutual administration assistance in tax matters, including with respect to transparency and exchange occupation for tax purpose process.","start":1386.85,"end":1412.06,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":1386.85,"end":1386.93},{"text":"will","start":1386.93,"end":1387.05},{"text":"notice","start":1387.05,"end":1387.41},{"text":"that","start":1387.41,"end":1387.69},{"text":"the","start":1387.69,"end":1388.05},{"text":"exchange","start":1388.69,"end":1389.17},{"text":"of","start":1389.17,"end":1389.29},{"text":"information","start":1389.29,"end":1389.57},{"text":"is","start":1389.81,"end":1390.17},{"text":"mentioned","start":1390.17,"end":1390.77},{"text":"in","start":1391.89,"end":1392.29},{"text":"Article","start":1396.05,"end":1396.45},{"text":"10","start":1396.45,"end":1396.73},{"text":"under","start":1396.73,"end":1397.01},{"text":"Commitments","start":1397.01,"end":1397.65},{"text":"and","start":1399.09,"end":1399.45},{"text":"term","start":1399.45,"end":1399.81},{"text":"B","start":1399.89,"end":1400.29},{"text":"talks","start":1401.09,"end":1401.49},{"text":"about","start":1401.49,"end":1401.69},{"text":"a","start":1401.69,"end":1401.93},{"text":"commitment","start":1401.93,"end":1402.449},{"text":"on","start":1402.449,"end":1402.77},{"text":"effect","start":1402.77,"end":1403.17},{"text":"10D,","start":1403.25,"end":1403.97},{"text":"effective","start":1404.45,"end":1405.01},{"text":"mutual","start":1405.01,"end":1405.33},{"text":"administration","start":1405.33,"end":1405.77},{"text":"assistance","start":1405.77,"end":1406.33},{"text":"in","start":1406.33,"end":1406.49},{"text":"tax","start":1406.49,"end":1406.73},{"text":"matters,","start":1406.73,"end":1407.33},{"text":"including","start":1407.65,"end":1408.05},{"text":"with","start":1408.37,"end":1408.69},{"text":"respect","start":1408.69,"end":1409.01},{"text":"to","start":1409.01,"end":1409.29},{"text":"transparency","start":1409.29,"end":1409.89},{"text":"and","start":1409.89,"end":1410.21},{"text":"exchange","start":1410.21,"end":1410.57},{"text":"occupation","start":1410.57,"end":1411.05},{"text":"for","start":1411.05,"end":1411.21},{"text":"tax","start":1411.21,"end":1411.37},{"text":"purpose","start":1411.37,"end":1411.67},{"text":"process.","start":1411.82,"end":1412.06}]},{"text":"Then we go to 13. 13 is where it puts it in brackets.","start":1413.58,"end":1419.22,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Then","start":1413.58,"end":1413.9},{"text":"we","start":1413.9,"end":1414.1},{"text":"go","start":1414.1,"end":1414.34},{"text":"to","start":1414.34,"end":1414.7},{"text":"13.","start":1415.02,"end":1416.136},{"text":"13","start":1416.384,"end":1417.5},{"text":"is","start":1417.5,"end":1417.82},{"text":"where","start":1417.82,"end":1418.1},{"text":"it","start":1418.1,"end":1418.34},{"text":"puts","start":1418.34,"end":1418.62},{"text":"it","start":1418.62,"end":1418.74},{"text":"in","start":1418.74,"end":1418.9},{"text":"brackets.","start":1418.9,"end":1419.22}]},{"text":"It talks about H information for implementation of the Framework Convention.","start":1419.22,"end":1422.38,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"It","start":1419.22,"end":1419.34},{"text":"talks","start":1419.34,"end":1419.58},{"text":"about","start":1419.58,"end":1419.7},{"text":"H","start":1419.7,"end":1419.98},{"text":"information","start":1419.98,"end":1420.38},{"text":"for","start":1420.38,"end":1420.66},{"text":"implementation","start":1420.66,"end":1421.14},{"text":"of","start":1421.14,"end":1421.26},{"text":"the","start":1421.26,"end":1421.38},{"text":"Framework","start":1421.38,"end":1421.74},{"text":"Convention.","start":1421.74,"end":1422.38}]},{"text":"So actually it is there in two places.","start":1422.94,"end":1425.74,"topics":[],"words":[{"text":"So","start":1422.94,"end":1423.22},{"text":"actually","start":1423.22,"end":1423.5},{"text":"it","start":1423.98,"end":1424.26},{"text":"is","start":1424.26,"end":1424.46},{"text":"there","start":1424.46,"end":1424.74},{"text":"in","start":1424.74,"end":1424.98},{"text":"two","start":1424.98,"end":1425.18},{"text":"places.","start":1425.18,"end":1425.74}]}]},{"sentences":[{"text":"So it's not that it's only in 13, it's also there in 10 other terms of reference.","start":1426.7,"end":1437.89,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":1426.7,"end":1426.94},{"text":"it's","start":1426.94,"end":1427.22},{"text":"not","start":1427.22,"end":1427.42},{"text":"that","start":1427.42,"end":1427.74},{"text":"it's","start":1430.22,"end":1430.74},{"text":"only","start":1430.74,"end":1431.1},{"text":"in","start":1431.18,"end":1431.54},{"text":"13,","start":1431.54,"end":1431.9},{"text":"it's","start":1432.86,"end":1433.22},{"text":"also","start":1433.22,"end":1433.5},{"text":"there","start":1433.5,"end":1433.9},{"text":"in","start":1434.46,"end":1434.86},{"text":"10","start":1436.14,"end":1436.54},{"text":"other","start":1436.7,"end":1437.02},{"text":"terms","start":1437.02,"end":1437.26},{"text":"of","start":1437.26,"end":1437.46},{"text":"reference.","start":1437.46,"end":1437.89}]},{"text":"And that is why we had items relating to exchange of information in the commitments in various articles.","start":1439,"end":1452.68,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"And","start":1439,"end":1439.16},{"text":"that","start":1439.16,"end":1439.36},{"text":"is","start":1439.36,"end":1439.6},{"text":"why","start":1439.6,"end":1439.96},{"text":"we","start":1441.08,"end":1441.44},{"text":"had","start":1441.44,"end":1441.8},{"text":"items","start":1443.64,"end":1444.36},{"text":"relating","start":1445.24,"end":1445.68},{"text":"to","start":1445.68,"end":1445.92},{"text":"exchange","start":1445.92,"end":1446.36},{"text":"of","start":1446.36,"end":1446.48},{"text":"information","start":1446.48,"end":1446.76},{"text":"in","start":1448.04,"end":1448.44},{"text":"the","start":1449.48,"end":1449.88},{"text":"commitments","start":1450.28,"end":1451.08},{"text":"in","start":1451.16,"end":1451.48},{"text":"various","start":1451.48,"end":1451.96},{"text":"articles.","start":1451.96,"end":1452.68}]},{"text":"And though I'm repeating myself for those of us who were in Nairobi, the discussion came up and it seemed Member states requested for a separate article.","start":1453.56,"end":1466.45,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":1453.56,"end":1453.96},{"text":"though","start":1454.2,"end":1454.56},{"text":"I'm","start":1454.56,"end":1454.88},{"text":"repeating","start":1454.88,"end":1455.32},{"text":"myself","start":1455.32,"end":1455.88},{"text":"for","start":1456.6,"end":1456.88},{"text":"those","start":1456.88,"end":1457.04},{"text":"of","start":1457.04,"end":1457.2},{"text":"us","start":1457.2,"end":1457.36},{"text":"who","start":1457.36,"end":1457.48},{"text":"were","start":1457.48,"end":1457.6},{"text":"in","start":1457.6,"end":1457.76},{"text":"Nairobi,","start":1457.76,"end":1458.44},{"text":"the","start":1459.56,"end":1459.88},{"text":"discussion","start":1459.88,"end":1460.48},{"text":"came","start":1460.48,"end":1460.76},{"text":"up","start":1460.76,"end":1461.08},{"text":"and","start":1462.04,"end":1462.36},{"text":"it","start":1462.36,"end":1462.56},{"text":"seemed","start":1462.56,"end":1463},{"text":"Member","start":1463.81,"end":1463.97},{"text":"states","start":1463.97,"end":1464.29},{"text":"requested","start":1464.69,"end":1465.33},{"text":"for","start":1465.33,"end":1465.53},{"text":"a","start":1465.53,"end":1465.69},{"text":"separate","start":1465.69,"end":1466.09},{"text":"article.","start":1466.09,"end":1466.45}]},{"text":"And during the intersectional discussions, when the separate article came up and the issue cropped out that it seemed to be too long and the response was that yes, that's what Member States were asked for.","start":1468.21,"end":1483.01,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":1468.21,"end":1468.57},{"text":"during","start":1468.57,"end":1468.85},{"text":"the","start":1468.85,"end":1469.05},{"text":"intersectional","start":1469.05,"end":1469.81},{"text":"discussions,","start":1470.69,"end":1471.41},{"text":"when","start":1472.45,"end":1472.77},{"text":"the","start":1472.77,"end":1473.01},{"text":"separate","start":1473.01,"end":1473.41},{"text":"article","start":1473.41,"end":1473.73},{"text":"came","start":1473.73,"end":1473.97},{"text":"up","start":1473.97,"end":1474.13},{"text":"and","start":1474.13,"end":1474.45},{"text":"the","start":1475.17,"end":1475.49},{"text":"issue","start":1475.49,"end":1475.73},{"text":"cropped","start":1475.73,"end":1476.13},{"text":"out","start":1476.13,"end":1476.25},{"text":"that","start":1476.25,"end":1476.41},{"text":"it","start":1476.41,"end":1476.57},{"text":"seemed","start":1476.57,"end":1476.77},{"text":"to","start":1476.77,"end":1476.85},{"text":"be","start":1476.85,"end":1477.01},{"text":"too","start":1477.01,"end":1477.25},{"text":"long","start":1477.25,"end":1477.57},{"text":"and","start":1479.01,"end":1479.41},{"text":"the","start":1479.81,"end":1480.21},{"text":"response","start":1480.21,"end":1480.73},{"text":"was","start":1480.73,"end":1480.89},{"text":"that","start":1480.89,"end":1481.05},{"text":"yes,","start":1481.05,"end":1481.29},{"text":"that's","start":1481.29,"end":1481.49},{"text":"what","start":1481.49,"end":1481.61},{"text":"Member","start":1481.61,"end":1481.85},{"text":"States","start":1481.85,"end":1482.17},{"text":"were","start":1482.17,"end":1482.45},{"text":"asked","start":1482.45,"end":1482.69},{"text":"for.","start":1482.69,"end":1483.01}]},{"text":"So for all the things in one paragraph one, they were already there under various commitments and we moved there.","start":1483.49,"end":1491.82,"topics":[],"words":[{"text":"So","start":1483.49,"end":1483.77},{"text":"for","start":1483.77,"end":1483.97},{"text":"all","start":1483.97,"end":1484.21},{"text":"the","start":1484.21,"end":1484.41},{"text":"things","start":1484.41,"end":1484.65},{"text":"in","start":1484.65,"end":1484.97},{"text":"one","start":1484.97,"end":1485.33},{"text":"paragraph","start":1485.97,"end":1486.61},{"text":"one,","start":1486.61,"end":1487.01},{"text":"they","start":1487.41,"end":1487.69},{"text":"were","start":1487.69,"end":1487.85},{"text":"already","start":1487.85,"end":1488.13},{"text":"there","start":1488.13,"end":1488.53},{"text":"under","start":1488.61,"end":1488.97},{"text":"various","start":1488.97,"end":1489.49},{"text":"commitments","start":1490.22,"end":1490.74},{"text":"and","start":1490.74,"end":1490.98},{"text":"we","start":1490.98,"end":1491.18},{"text":"moved","start":1491.18,"end":1491.54},{"text":"there.","start":1491.54,"end":1491.82}]}]},{"sentences":[{"text":"And so it's not that we sort of have done anything outside what membersity is asked for.","start":1494.3,"end":1502.94,"topics":[],"words":[{"text":"And","start":1494.3,"end":1494.7},{"text":"so","start":1494.7,"end":1495.1},{"text":"it's","start":1495.5,"end":1495.94},{"text":"not","start":1495.94,"end":1496.22},{"text":"that","start":1496.22,"end":1496.62},{"text":"we","start":1497.26,"end":1497.66},{"text":"sort","start":1498.54,"end":1498.9},{"text":"of","start":1498.9,"end":1499.18},{"text":"have","start":1500.06,"end":1500.38},{"text":"done","start":1500.38,"end":1500.62},{"text":"anything","start":1500.62,"end":1501.06},{"text":"outside","start":1501.06,"end":1501.38},{"text":"what","start":1501.38,"end":1501.66},{"text":"membersity","start":1501.66,"end":1502.18},{"text":"is","start":1502.18,"end":1502.38},{"text":"asked","start":1502.38,"end":1502.62},{"text":"for.","start":1502.62,"end":1502.94}]},{"text":"That is what has been done.","start":1503.98,"end":1505.18,"topics":[],"words":[{"text":"That","start":1503.98,"end":1504.26},{"text":"is","start":1504.26,"end":1504.42},{"text":"what","start":1504.42,"end":1504.58},{"text":"has","start":1504.58,"end":1504.74},{"text":"been","start":1504.74,"end":1504.9},{"text":"done.","start":1504.9,"end":1505.18}]},{"text":"The question I raised, and I'll repeat myself, was because of comments made during the intersectional and that's why the question is do we keep it here?","start":1505.9,"end":1517.69,"topics":[],"words":[{"text":"The","start":1505.9,"end":1506.3},{"text":"question","start":1506.46,"end":1506.86},{"text":"I","start":1506.86,"end":1507.18},{"text":"raised,","start":1507.18,"end":1507.54},{"text":"and","start":1507.54,"end":1507.78},{"text":"I'll","start":1507.78,"end":1507.98},{"text":"repeat","start":1507.98,"end":1508.3},{"text":"myself,","start":1508.3,"end":1508.78},{"text":"was","start":1509.26,"end":1509.58},{"text":"because","start":1509.58,"end":1509.9},{"text":"of","start":1510.06,"end":1510.46},{"text":"comments","start":1510.62,"end":1511.02},{"text":"made","start":1511.26,"end":1511.54},{"text":"during","start":1511.54,"end":1511.74},{"text":"the","start":1511.74,"end":1511.94},{"text":"intersectional","start":1511.94,"end":1512.62},{"text":"and","start":1513.66,"end":1513.94},{"text":"that's","start":1513.94,"end":1514.26},{"text":"why","start":1514.26,"end":1514.54},{"text":"the","start":1514.94,"end":1515.26},{"text":"question","start":1515.26,"end":1515.54},{"text":"is","start":1515.54,"end":1515.9},{"text":"do","start":1516.05,"end":1516.17},{"text":"we","start":1516.17,"end":1516.45},{"text":"keep","start":1516.69,"end":1517.01},{"text":"it","start":1517.01,"end":1517.33},{"text":"here?","start":1517.33,"end":1517.69}]},{"text":"Do we put it back under the ms, the mutual administration stand where it was initially or put it back, put it back wherever we took it from, that's all because of comments members had made on it.","start":1517.69,"end":1533.41,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Do","start":1517.69,"end":1517.93},{"text":"we","start":1517.93,"end":1518.05},{"text":"put","start":1518.05,"end":1518.17},{"text":"it","start":1518.17,"end":1518.33},{"text":"back","start":1518.33,"end":1518.53},{"text":"under","start":1518.53,"end":1518.85},{"text":"the","start":1519.01,"end":1519.33},{"text":"ms,","start":1519.33,"end":1519.81},{"text":"the","start":1519.89,"end":1520.29},{"text":"mutual","start":1520.77,"end":1521.21},{"text":"administration","start":1521.21,"end":1521.65},{"text":"stand","start":1521.65,"end":1522.01},{"text":"where","start":1522.01,"end":1522.25},{"text":"it","start":1522.25,"end":1522.41},{"text":"was","start":1522.41,"end":1522.65},{"text":"initially","start":1522.65,"end":1523.25},{"text":"or","start":1523.65,"end":1524.01},{"text":"put","start":1524.01,"end":1524.25},{"text":"it","start":1524.25,"end":1524.41},{"text":"back,","start":1524.41,"end":1524.69},{"text":"put","start":1525.41,"end":1525.69},{"text":"it","start":1525.69,"end":1525.85},{"text":"back","start":1525.85,"end":1526.09},{"text":"wherever","start":1526.09,"end":1526.57},{"text":"we","start":1526.57,"end":1526.85},{"text":"took","start":1526.85,"end":1527.05},{"text":"it","start":1527.05,"end":1527.21},{"text":"from,","start":1527.21,"end":1527.49},{"text":"that's","start":1529.57,"end":1529.93},{"text":"all","start":1529.93,"end":1530.21},{"text":"because","start":1531.01,"end":1531.37},{"text":"of","start":1531.37,"end":1531.65},{"text":"comments","start":1531.65,"end":1531.97},{"text":"members","start":1532.13,"end":1532.53},{"text":"had","start":1532.53,"end":1532.81},{"text":"made","start":1532.81,"end":1532.97},{"text":"on","start":1532.97,"end":1533.13},{"text":"it.","start":1533.13,"end":1533.41}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":9,"paragraphs":[{"sentences":[{"text":"Maybe I would like to add a point to make it clear for everyone, actually the colleagues or the chair or anyone.","start":1538.77,"end":1547.58,"topics":[],"words":[{"text":"Maybe","start":1538.77,"end":1539.21},{"text":"I","start":1539.21,"end":1539.33},{"text":"would","start":1539.33,"end":1539.49},{"text":"like","start":1539.49,"end":1539.69},{"text":"to","start":1539.69,"end":1539.93},{"text":"add","start":1539.93,"end":1540.21},{"text":"a","start":1540.21,"end":1540.37},{"text":"point","start":1540.37,"end":1540.61},{"text":"to","start":1541.66,"end":1541.74},{"text":"make","start":1541.74,"end":1541.82},{"text":"it","start":1541.82,"end":1541.94},{"text":"clear","start":1541.94,"end":1542.18},{"text":"for","start":1542.18,"end":1542.42},{"text":"everyone,","start":1542.42,"end":1542.7},{"text":"actually","start":1543.34,"end":1543.74},{"text":"the","start":1543.9,"end":1544.22},{"text":"colleagues","start":1544.22,"end":1545.02},{"text":"or","start":1545.26,"end":1545.66},{"text":"the","start":1546.22,"end":1546.54},{"text":"chair","start":1546.54,"end":1546.82},{"text":"or","start":1546.82,"end":1547.1},{"text":"anyone.","start":1547.1,"end":1547.58}]},{"text":"It's not true that we are not happy with questions, of course.","start":1549.18,"end":1551.74,"topics":[],"words":[{"text":"It's","start":1549.18,"end":1549.54},{"text":"not","start":1549.54,"end":1549.7},{"text":"true","start":1549.7,"end":1549.9},{"text":"that","start":1549.9,"end":1550.02},{"text":"we","start":1550.02,"end":1550.18},{"text":"are","start":1550.18,"end":1550.3},{"text":"not","start":1550.3,"end":1550.42},{"text":"happy","start":1550.42,"end":1550.62},{"text":"with","start":1550.62,"end":1550.78},{"text":"questions,","start":1550.78,"end":1551.26},{"text":"of","start":1551.26,"end":1551.46},{"text":"course.","start":1551.46,"end":1551.74}]},{"text":"No, we will actually we believe that questions are good and we encourage you to ask more questions.","start":1551.98,"end":1557.54,"topics":[],"words":[{"text":"No,","start":1551.98,"end":1552.38},{"text":"we","start":1552.54,"end":1552.86},{"text":"will","start":1552.86,"end":1553.18},{"text":"actually","start":1553.18,"end":1553.58},{"text":"we","start":1553.74,"end":1554.02},{"text":"believe","start":1554.02,"end":1554.22},{"text":"that","start":1554.22,"end":1554.46},{"text":"questions","start":1554.46,"end":1554.86},{"text":"are","start":1554.86,"end":1554.98},{"text":"good","start":1554.98,"end":1555.26},{"text":"and","start":1555.26,"end":1555.66},{"text":"we","start":1555.66,"end":1555.94},{"text":"encourage","start":1555.94,"end":1556.38},{"text":"you","start":1556.38,"end":1556.58},{"text":"to","start":1556.58,"end":1556.7},{"text":"ask","start":1556.7,"end":1556.86},{"text":"more","start":1556.86,"end":1557.1},{"text":"questions.","start":1557.1,"end":1557.54}]},{"text":"But what we mean that questions, usually when it comes to the technical side, it's directed to other members, not to the Kurid or the chair or Secretariat themselves.","start":1557.54,"end":1568.48,"topics":[],"words":[{"text":"But","start":1557.54,"end":1557.779},{"text":"what","start":1557.779,"end":1557.94},{"text":"we","start":1557.94,"end":1558.14},{"text":"mean","start":1558.14,"end":1558.46},{"text":"that","start":1558.86,"end":1559.22},{"text":"questions,","start":1559.22,"end":1559.9},{"text":"usually","start":1560.3,"end":1560.74},{"text":"when","start":1560.74,"end":1560.9},{"text":"it","start":1560.9,"end":1561.06},{"text":"comes","start":1561.06,"end":1561.26},{"text":"to","start":1561.26,"end":1561.42},{"text":"the","start":1561.42,"end":1561.54},{"text":"technical","start":1561.54,"end":1561.94},{"text":"side,","start":1561.94,"end":1562.3},{"text":"it's","start":1562.38,"end":1562.78},{"text":"directed","start":1562.78,"end":1563.3},{"text":"to","start":1563.3,"end":1563.58},{"text":"other","start":1564.54,"end":1564.9},{"text":"members,","start":1564.9,"end":1565.26},{"text":"not","start":1565.5,"end":1565.78},{"text":"to","start":1565.78,"end":1565.9},{"text":"the","start":1565.9,"end":1566.02},{"text":"Kurid","start":1566.02,"end":1566.46},{"text":"or","start":1566.46,"end":1566.62},{"text":"the","start":1566.62,"end":1566.74},{"text":"chair","start":1566.74,"end":1566.94},{"text":"or","start":1566.94,"end":1567.14},{"text":"Secretariat","start":1567.14,"end":1567.82},{"text":"themselves.","start":1568.08,"end":1568.48}]},{"text":"Because like for example, as our colleague just asked, I don't know what exactly","start":1568.48,"end":1573.2,"topics":[],"words":[{"text":"Because","start":1568.48,"end":1568.8},{"text":"like","start":1568.8,"end":1569},{"text":"for","start":1569,"end":1569.28},{"text":"example,","start":1569.36,"end":1569.88},{"text":"as","start":1569.88,"end":1570.04},{"text":"our","start":1570.04,"end":1570.24},{"text":"colleague","start":1570.24,"end":1570.56},{"text":"just","start":1570.56,"end":1570.76},{"text":"asked,","start":1570.76,"end":1571.04},{"text":"I","start":1572,"end":1572.28},{"text":"don't","start":1572.28,"end":1572.48},{"text":"know","start":1572.48,"end":1572.56},{"text":"what","start":1572.56,"end":1572.72},{"text":"exactly","start":1572.72,"end":1573.2}]}]},{"sentences":[{"text":"type of information has been here.","start":1573.2,"end":1574.52,"topics":[],"words":[{"text":"type","start":1573.2,"end":1573.44},{"text":"of","start":1573.44,"end":1573.56},{"text":"information","start":1573.56,"end":1573.84},{"text":"has","start":1573.84,"end":1574.08},{"text":"been","start":1574.08,"end":1574.24},{"text":"here.","start":1574.24,"end":1574.52}]},{"text":"So when we expect that maybe for other Member States who believe that this article is important for them, they will come on and say, okay, we imagine that this should provide 1, 2, 3, like this is the information that we expect.","start":1574.52,"end":1588.88,"topics":[],"words":[{"text":"So","start":1574.52,"end":1574.72},{"text":"when","start":1574.72,"end":1574.88},{"text":"we","start":1574.88,"end":1575.08},{"text":"expect","start":1575.08,"end":1575.36},{"text":"that","start":1575.36,"end":1575.76},{"text":"maybe","start":1575.84,"end":1576.2},{"text":"for","start":1576.2,"end":1576.4},{"text":"other","start":1576.4,"end":1576.68},{"text":"Member","start":1576.68,"end":1577},{"text":"States","start":1577,"end":1577.36},{"text":"who","start":1577.84,"end":1578.16},{"text":"believe","start":1578.16,"end":1578.44},{"text":"that","start":1578.44,"end":1578.72},{"text":"this","start":1578.72,"end":1579.04},{"text":"article","start":1579.12,"end":1579.52},{"text":"is","start":1579.52,"end":1579.84},{"text":"important","start":1579.84,"end":1580.16},{"text":"for","start":1580.16,"end":1580.44},{"text":"them,","start":1580.44,"end":1580.6},{"text":"they","start":1580.6,"end":1580.76},{"text":"will","start":1580.76,"end":1580.92},{"text":"come","start":1580.92,"end":1581.12},{"text":"on","start":1581.12,"end":1581.36},{"text":"and","start":1581.36,"end":1581.6},{"text":"say,","start":1581.6,"end":1581.92},{"text":"okay,","start":1582.24,"end":1582.8},{"text":"we","start":1582.88,"end":1583.16},{"text":"imagine","start":1583.16,"end":1583.56},{"text":"that","start":1583.56,"end":1583.76},{"text":"this","start":1583.76,"end":1584.039},{"text":"should","start":1584.039,"end":1584.32},{"text":"provide","start":1584.32,"end":1584.64},{"text":"1,","start":1585.2,"end":1585.416},{"text":"2,","start":1585.464,"end":1585.656},{"text":"3,","start":1585.704,"end":1585.92},{"text":"like","start":1585.92,"end":1586.16},{"text":"this","start":1586.16,"end":1586.36},{"text":"is","start":1586.36,"end":1586.6},{"text":"the","start":1586.6,"end":1586.84},{"text":"information","start":1586.84,"end":1587.12},{"text":"that","start":1587.84,"end":1588.24},{"text":"we","start":1588.32,"end":1588.6},{"text":"expect.","start":1588.6,"end":1588.88}]},{"text":"So the answer is coming from, from the floor.","start":1588.96,"end":1592.72,"topics":[],"words":[{"text":"So","start":1588.96,"end":1589.32},{"text":"the","start":1589.32,"end":1589.56},{"text":"answer","start":1589.56,"end":1589.88},{"text":"is","start":1589.88,"end":1590.04},{"text":"coming","start":1590.04,"end":1590.32},{"text":"from,","start":1590.32,"end":1590.72},{"text":"from","start":1591.92,"end":1592.2},{"text":"the","start":1592.2,"end":1592.36},{"text":"floor.","start":1592.36,"end":1592.72}]},{"text":"So the questions is yes, we welcome the question, but usually that's what we are trying to say, that the questions is addressed when it comes to the technical side is addressed to other members.","start":1592.72,"end":1604.23,"topics":[],"words":[{"text":"So","start":1592.72,"end":1592.92},{"text":"the","start":1592.92,"end":1593.12},{"text":"questions","start":1593.12,"end":1593.72},{"text":"is","start":1593.72,"end":1594.08},{"text":"yes,","start":1594.79,"end":1595.11},{"text":"we","start":1595.19,"end":1595.51},{"text":"welcome","start":1595.51,"end":1595.87},{"text":"the","start":1595.87,"end":1596.03},{"text":"question,","start":1596.03,"end":1596.31},{"text":"but","start":1596.55,"end":1596.95},{"text":"usually","start":1597.03,"end":1597.55},{"text":"that's","start":1597.55,"end":1597.91},{"text":"what","start":1597.91,"end":1598.03},{"text":"we","start":1598.03,"end":1598.19},{"text":"are","start":1598.19,"end":1598.35},{"text":"trying","start":1598.35,"end":1598.55},{"text":"to","start":1598.55,"end":1598.75},{"text":"say,","start":1598.75,"end":1598.95},{"text":"that","start":1598.95,"end":1599.27},{"text":"the","start":1599.35,"end":1599.67},{"text":"questions","start":1599.67,"end":1600.11},{"text":"is","start":1600.11,"end":1600.31},{"text":"addressed","start":1600.31,"end":1600.95},{"text":"when","start":1601.27,"end":1601.55},{"text":"it","start":1601.55,"end":1601.71},{"text":"comes","start":1601.71,"end":1601.91},{"text":"to","start":1601.91,"end":1602.15},{"text":"the","start":1602.15,"end":1602.31},{"text":"technical","start":1602.31,"end":1602.63},{"text":"side","start":1602.63,"end":1602.87},{"text":"is","start":1602.87,"end":1603.07},{"text":"addressed","start":1603.07,"end":1603.43},{"text":"to","start":1603.43,"end":1603.59},{"text":"other","start":1603.59,"end":1603.87},{"text":"members.","start":1603.87,"end":1604.23}]},{"text":"So the answer and solutions should come from the floor itself.","start":1605.11,"end":1609.11,"topics":[],"words":[{"text":"So","start":1605.11,"end":1605.43},{"text":"the","start":1605.43,"end":1605.63},{"text":"answer","start":1605.63,"end":1605.99},{"text":"and","start":1605.99,"end":1606.19},{"text":"solutions","start":1606.19,"end":1606.63},{"text":"should","start":1606.71,"end":1607.11},{"text":"come","start":1607.11,"end":1607.51},{"text":"from","start":1607.83,"end":1608.23},{"text":"the","start":1608.23,"end":1608.51},{"text":"floor","start":1608.51,"end":1608.83},{"text":"itself.","start":1608.83,"end":1609.11}]}]},{"sentences":[{"text":"So it's not at all that like the colleagues or the chair are not happy with questions.","start":1609.11,"end":1614.11,"topics":[],"words":[{"text":"So","start":1609.11,"end":1609.39},{"text":"it's","start":1609.39,"end":1609.67},{"text":"not","start":1609.67,"end":1609.79},{"text":"at","start":1609.79,"end":1609.95},{"text":"all","start":1609.95,"end":1610.149},{"text":"that","start":1610.149,"end":1610.47},{"text":"like","start":1610.55,"end":1610.83},{"text":"the","start":1610.83,"end":1610.99},{"text":"colleagues","start":1610.99,"end":1611.59},{"text":"or","start":1611.59,"end":1611.91},{"text":"the","start":1612.15,"end":1612.47},{"text":"chair","start":1612.47,"end":1612.79},{"text":"are","start":1612.95,"end":1613.23},{"text":"not","start":1613.23,"end":1613.35},{"text":"happy","start":1613.35,"end":1613.59},{"text":"with","start":1613.59,"end":1613.75},{"text":"questions.","start":1613.75,"end":1614.11}]},{"text":"Now of course it's not like this, but just we usually try to say that the questions go to the floor more than being like for individual to answer it.","start":1614.11,"end":1624.64,"topics":[],"words":[{"text":"Now","start":1614.11,"end":1614.31},{"text":"of","start":1614.31,"end":1614.47},{"text":"course","start":1614.47,"end":1614.71},{"text":"it's","start":1614.95,"end":1615.27},{"text":"not","start":1615.27,"end":1615.39},{"text":"like","start":1615.39,"end":1615.55},{"text":"this,","start":1615.55,"end":1615.83},{"text":"but","start":1616.23,"end":1616.55},{"text":"just","start":1616.55,"end":1616.83},{"text":"we","start":1616.83,"end":1617.11},{"text":"usually","start":1617.11,"end":1617.47},{"text":"try","start":1617.47,"end":1617.75},{"text":"to","start":1617.75,"end":1617.95},{"text":"say","start":1617.95,"end":1618.19},{"text":"that","start":1618.19,"end":1618.51},{"text":"the","start":1618.51,"end":1618.79},{"text":"questions","start":1618.79,"end":1619.35},{"text":"go","start":1620.24,"end":1620.4},{"text":"to","start":1620.4,"end":1620.72},{"text":"the","start":1621.12,"end":1621.4},{"text":"floor","start":1621.4,"end":1621.84},{"text":"more","start":1621.92,"end":1622.24},{"text":"than","start":1622.24,"end":1622.48},{"text":"being","start":1622.48,"end":1622.8},{"text":"like","start":1622.8,"end":1623.12},{"text":"for","start":1623.12,"end":1623.36},{"text":"individual","start":1623.36,"end":1623.92},{"text":"to","start":1623.92,"end":1624.12},{"text":"answer","start":1624.12,"end":1624.4},{"text":"it.","start":1624.4,"end":1624.64}]},{"text":"Thank you.","start":1625.52,"end":1626.16,"topics":[],"words":[{"text":"Thank","start":1625.52,"end":1625.88},{"text":"you.","start":1625.88,"end":1626.16}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":10,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":1628.48,"end":1629.16,"topics":[],"words":[{"text":"Thank","start":1628.48,"end":1628.8},{"text":"you,","start":1628.8,"end":1628.92},{"text":"Chair.","start":1628.92,"end":1629.16}]},{"text":"Austria, please.","start":1629.16,"end":1630,"topics":[],"words":[{"text":"Austria,","start":1629.16,"end":1629.72},{"text":"please.","start":1629.72,"end":1630}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":11,"paragraphs":[{"sentences":[{"text":"Thank you, Kohli. Thank you, Chair.","start":1632.48,"end":1633.92,"topics":[],"words":[{"text":"Thank","start":1632.48,"end":1632.8},{"text":"you,","start":1632.8,"end":1632.92},{"text":"Kohli.","start":1632.92,"end":1633.44},{"text":"Thank","start":1633.44,"end":1633.64},{"text":"you,","start":1633.64,"end":1633.72},{"text":"Chair.","start":1633.72,"end":1633.92}]},{"text":"Also for the explanations, I have a couple of reflections on Article 10.","start":1633.92,"end":1639.92,"topics":[],"words":[{"text":"Also","start":1633.92,"end":1634.16},{"text":"for","start":1634.16,"end":1634.48},{"text":"the","start":1634.72,"end":1635},{"text":"explanations,","start":1635,"end":1635.68},{"text":"I","start":1636.72,"end":1637.04},{"text":"have","start":1637.04,"end":1637.28},{"text":"a","start":1637.28,"end":1637.48},{"text":"couple","start":1637.48,"end":1637.72},{"text":"of","start":1637.72,"end":1637.92},{"text":"reflections","start":1637.92,"end":1638.56},{"text":"on","start":1638.56,"end":1638.88},{"text":"Article","start":1639.04,"end":1639.44},{"text":"10.","start":1639.52,"end":1639.92}]},{"text":"So first of all, when reading it, it becomes clear immediately that it differs quite a lot from other articles, other commitments that we have in that it creates operational rules for the exchange of information that go clearly beyond what is a high level commitment.","start":1640.08,"end":1658.7,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":1640.08,"end":1640.48},{"text":"first","start":1641.28,"end":1641.6},{"text":"of","start":1641.6,"end":1641.8},{"text":"all,","start":1641.8,"end":1642.08},{"text":"when","start":1643.12,"end":1643.4},{"text":"reading","start":1643.4,"end":1643.84},{"text":"it,","start":1643.84,"end":1644.08},{"text":"it","start":1644.24,"end":1644.56},{"text":"becomes","start":1644.56,"end":1645},{"text":"clear","start":1645,"end":1645.2},{"text":"immediately","start":1645.2,"end":1645.8},{"text":"that","start":1645.8,"end":1645.96},{"text":"it","start":1645.96,"end":1646.12},{"text":"differs","start":1646.12,"end":1646.56},{"text":"quite","start":1646.56,"end":1646.8},{"text":"a","start":1646.8,"end":1646.88},{"text":"lot","start":1646.88,"end":1647},{"text":"from","start":1647,"end":1647.28},{"text":"other","start":1647.62,"end":1647.86},{"text":"articles,","start":1647.86,"end":1648.5},{"text":"other","start":1648.5,"end":1648.7},{"text":"commitments","start":1648.7,"end":1649.14},{"text":"that","start":1649.14,"end":1649.34},{"text":"we","start":1649.34,"end":1649.5},{"text":"have","start":1649.5,"end":1649.78},{"text":"in","start":1650.18,"end":1650.5},{"text":"that","start":1650.5,"end":1650.7},{"text":"it","start":1650.7,"end":1650.9},{"text":"creates","start":1650.9,"end":1651.54},{"text":"operational","start":1651.94,"end":1652.62},{"text":"rules","start":1652.62,"end":1653.06},{"text":"for","start":1653.06,"end":1653.3},{"text":"the","start":1653.3,"end":1653.5},{"text":"exchange","start":1653.5,"end":1653.9},{"text":"of","start":1653.9,"end":1654.06},{"text":"information","start":1654.06,"end":1654.34},{"text":"that","start":1655.06,"end":1655.42},{"text":"go","start":1655.42,"end":1655.74},{"text":"clearly","start":1655.74,"end":1656.3},{"text":"beyond","start":1656.3,"end":1656.7},{"text":"what","start":1656.7,"end":1656.94},{"text":"is","start":1656.94,"end":1657.18},{"text":"a","start":1657.18,"end":1657.42},{"text":"high","start":1657.42,"end":1657.66},{"text":"level","start":1657.66,"end":1658.02},{"text":"commitment.","start":1658.02,"end":1658.7}]},{"text":"And I think it's not only that because it's very long and very detailed, but also you can read it from the first line already where it states that competent authorities are supposed to do something, whereas in other articles we're always talking about states, parties that are actually bound by the commitment eventually.","start":1658.7,"end":1677.21,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":1658.7,"end":1659.06},{"text":"I","start":1659.06,"end":1659.34},{"text":"think","start":1659.34,"end":1659.5},{"text":"it's","start":1659.5,"end":1659.74},{"text":"not","start":1659.74,"end":1659.9},{"text":"only","start":1659.9,"end":1660.18},{"text":"that","start":1660.34,"end":1660.74},{"text":"because","start":1660.74,"end":1661.06},{"text":"it's","start":1661.06,"end":1661.54},{"text":"very","start":1661.86,"end":1662.18},{"text":"long","start":1662.18,"end":1662.38},{"text":"and","start":1662.38,"end":1662.54},{"text":"very","start":1662.54,"end":1662.74},{"text":"detailed,","start":1662.74,"end":1663.22},{"text":"but","start":1663.22,"end":1663.419},{"text":"also","start":1663.419,"end":1663.78},{"text":"you","start":1663.78,"end":1664.06},{"text":"can","start":1664.06,"end":1664.22},{"text":"read","start":1664.22,"end":1664.38},{"text":"it","start":1664.38,"end":1664.66},{"text":"from","start":1664.66,"end":1664.98},{"text":"the","start":1664.98,"end":1665.14},{"text":"first","start":1665.14,"end":1665.34},{"text":"line","start":1665.34,"end":1665.58},{"text":"already","start":1665.58,"end":1665.82},{"text":"where","start":1665.82,"end":1666.06},{"text":"it","start":1666.06,"end":1666.22},{"text":"states","start":1666.22,"end":1666.46},{"text":"that","start":1666.46,"end":1666.74},{"text":"competent","start":1666.74,"end":1667.26},{"text":"authorities","start":1667.26,"end":1667.86},{"text":"are","start":1668.18,"end":1668.46},{"text":"supposed","start":1668.46,"end":1668.78},{"text":"to","start":1668.78,"end":1668.94},{"text":"do","start":1668.94,"end":1669.14},{"text":"something,","start":1669.14,"end":1669.46},{"text":"whereas","start":1669.78,"end":1670.38},{"text":"in","start":1670.38,"end":1670.62},{"text":"other","start":1670.62,"end":1670.82},{"text":"articles","start":1670.82,"end":1671.3},{"text":"we're","start":1671.3,"end":1671.5},{"text":"always","start":1671.5,"end":1671.74},{"text":"talking","start":1671.74,"end":1672.02},{"text":"about","start":1672.02,"end":1672.22},{"text":"states,","start":1672.22,"end":1672.58},{"text":"parties","start":1672.58,"end":1673.02},{"text":"that","start":1673.02,"end":1673.18},{"text":"are","start":1673.18,"end":1673.46},{"text":"actually","start":1674.09,"end":1674.33},{"text":"bound","start":1674.73,"end":1675.21},{"text":"by","start":1675.21,"end":1675.53},{"text":"the","start":1675.61,"end":1675.93},{"text":"commitment","start":1675.93,"end":1676.49},{"text":"eventually.","start":1676.57,"end":1677.21}]}]},{"sentences":[{"text":"So I think that this is not.","start":1677.29,"end":1681.09,"topics":[],"words":[{"text":"So","start":1677.29,"end":1677.69},{"text":"I","start":1679.13,"end":1679.41},{"text":"think","start":1679.41,"end":1679.65},{"text":"that","start":1679.65,"end":1680.01},{"text":"this","start":1680.33,"end":1680.65},{"text":"is","start":1680.65,"end":1680.85},{"text":"not.","start":1680.85,"end":1681.09}]},{"text":"And as Canada and Germany and also St. Kitts and Navy has already stated, this is not in line with the nature of the Framework Convention.","start":1681.09,"end":1689.53,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":1681.09,"end":1681.37},{"text":"as","start":1681.37,"end":1681.69},{"text":"Canada","start":1681.77,"end":1682.13},{"text":"and","start":1682.13,"end":1682.37},{"text":"Germany","start":1682.37,"end":1682.81},{"text":"and","start":1682.81,"end":1683.01},{"text":"also","start":1683.01,"end":1683.25},{"text":"St.","start":1683.25,"end":1683.53},{"text":"Kitts","start":1683.53,"end":1683.85},{"text":"and","start":1683.85,"end":1683.97},{"text":"Navy","start":1683.97,"end":1684.25},{"text":"has","start":1684.25,"end":1684.37},{"text":"already","start":1684.37,"end":1684.61},{"text":"stated,","start":1684.61,"end":1685.21},{"text":"this","start":1685.45,"end":1685.73},{"text":"is","start":1685.73,"end":1685.89},{"text":"not","start":1685.89,"end":1686.09},{"text":"in","start":1686.09,"end":1686.29},{"text":"line","start":1686.29,"end":1686.49},{"text":"with","start":1686.49,"end":1686.69},{"text":"the","start":1686.69,"end":1686.89},{"text":"nature","start":1686.89,"end":1687.21},{"text":"of","start":1687.21,"end":1687.53},{"text":"the","start":1687.69,"end":1687.97},{"text":"Framework","start":1687.97,"end":1688.49},{"text":"Convention.","start":1688.81,"end":1689.53}]},{"text":"Now the question what to do with this article, whether we should keep it or should move it back to other commitments, in our view, we think it should be deleted and also not going back into any other article because we think that as Canada also explains, the exchange of information is too detailed here and it is at the end of the day the means to achieve other commitments.","start":1690.89,"end":1722.44,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Now","start":1690.89,"end":1691.25},{"text":"the","start":1691.25,"end":1691.53},{"text":"question","start":1691.53,"end":1691.85},{"text":"what","start":1691.85,"end":1692.13},{"text":"to","start":1692.13,"end":1692.29},{"text":"do","start":1692.29,"end":1692.45},{"text":"with","start":1692.45,"end":1692.61},{"text":"this","start":1692.61,"end":1692.81},{"text":"article,","start":1692.81,"end":1693.13},{"text":"whether","start":1694.41,"end":1694.81},{"text":"we","start":1695.21,"end":1695.49},{"text":"should","start":1695.49,"end":1695.69},{"text":"keep","start":1695.69,"end":1695.93},{"text":"it","start":1695.93,"end":1696.17},{"text":"or","start":1696.17,"end":1696.49},{"text":"should","start":1696.49,"end":1696.81},{"text":"move","start":1696.81,"end":1697.01},{"text":"it","start":1697.01,"end":1697.17},{"text":"back","start":1697.17,"end":1697.45},{"text":"to","start":1697.45,"end":1697.85},{"text":"other","start":1698.25,"end":1698.57},{"text":"commitments,","start":1698.57,"end":1699.13},{"text":"in","start":1699.84,"end":1699.96},{"text":"our","start":1699.96,"end":1700.2},{"text":"view,","start":1700.2,"end":1700.56},{"text":"we","start":1700.56,"end":1700.84},{"text":"think","start":1700.84,"end":1701},{"text":"it","start":1701,"end":1701.2},{"text":"should","start":1701.2,"end":1701.44},{"text":"be","start":1701.44,"end":1701.76},{"text":"deleted","start":1701.92,"end":1702.64},{"text":"and","start":1702.88,"end":1703.28},{"text":"also","start":1703.44,"end":1703.8},{"text":"not","start":1703.8,"end":1704.08},{"text":"going","start":1704.08,"end":1704.4},{"text":"back","start":1704.64,"end":1704.96},{"text":"into","start":1704.96,"end":1705.28},{"text":"any","start":1705.28,"end":1705.6},{"text":"other","start":1705.6,"end":1705.84},{"text":"article","start":1705.84,"end":1706.16},{"text":"because","start":1706.24,"end":1706.56},{"text":"we","start":1706.56,"end":1706.76},{"text":"think","start":1706.76,"end":1707.04},{"text":"that","start":1707.44,"end":1707.84},{"text":"as","start":1708.16,"end":1708.52},{"text":"Canada","start":1708.52,"end":1708.88},{"text":"also","start":1708.96,"end":1709.32},{"text":"explains,","start":1709.32,"end":1709.92},{"text":"the","start":1710.32,"end":1710.68},{"text":"exchange","start":1710.68,"end":1711.16},{"text":"of","start":1711.16,"end":1711.36},{"text":"information","start":1711.36,"end":1711.68},{"text":"is","start":1711.84,"end":1712.24},{"text":"too","start":1714.24,"end":1714.52},{"text":"detailed","start":1714.52,"end":1715.04},{"text":"here","start":1715.04,"end":1715.36},{"text":"and","start":1716.32,"end":1716.72},{"text":"it","start":1717.2,"end":1717.52},{"text":"is","start":1717.52,"end":1717.8},{"text":"at","start":1717.8,"end":1718.04},{"text":"the","start":1718.04,"end":1718.2},{"text":"end","start":1718.2,"end":1718.36},{"text":"of","start":1718.36,"end":1718.52},{"text":"the","start":1718.52,"end":1718.68},{"text":"day","start":1718.68,"end":1718.96},{"text":"the","start":1719.76,"end":1720.16},{"text":"means","start":1720.16,"end":1720.56},{"text":"to","start":1720.56,"end":1720.84},{"text":"achieve","start":1720.84,"end":1721.24},{"text":"other","start":1721.24,"end":1721.6},{"text":"commitments.","start":1721.84,"end":1722.44}]},{"text":"But it's not really a commitment in itself.","start":1722.44,"end":1726.57,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":1722.44,"end":1722.8},{"text":"it's","start":1722.8,"end":1723.2},{"text":"not","start":1723.2,"end":1723.4},{"text":"really","start":1723.4,"end":1723.68},{"text":"a","start":1723.68,"end":1723.88},{"text":"commitment","start":1723.88,"end":1724.48},{"text":"in","start":1725.77,"end":1726.01},{"text":"itself.","start":1726.01,"end":1726.57}]},{"text":"We think that the commitment along the lines of Article 9, a condensed paragraph 1 and 2 version, as discussed yesterday, with the commitment to make mutual administrative assistance more efficient, would be sufficient.","start":1727.85,"end":1745.05,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":1727.85,"end":1728.17},{"text":"think","start":1728.17,"end":1728.45},{"text":"that","start":1728.45,"end":1728.81},{"text":"the","start":1728.81,"end":1729.21},{"text":"commitment","start":1729.77,"end":1730.45},{"text":"along","start":1730.45,"end":1730.73},{"text":"the","start":1730.73,"end":1730.93},{"text":"lines","start":1730.93,"end":1731.21},{"text":"of","start":1731.21,"end":1731.37},{"text":"Article","start":1731.37,"end":1731.69},{"text":"9,","start":1731.85,"end":1732.25},{"text":"a","start":1732.81,"end":1733.13},{"text":"condensed","start":1733.13,"end":1733.81},{"text":"paragraph","start":1733.81,"end":1734.29},{"text":"1","start":1734.29,"end":1734.65},{"text":"and","start":1734.89,"end":1735.17},{"text":"2","start":1735.17,"end":1735.41},{"text":"version,","start":1735.41,"end":1736.01},{"text":"as","start":1736.25,"end":1736.57},{"text":"discussed","start":1736.57,"end":1737.05},{"text":"yesterday,","start":1737.05,"end":1737.69},{"text":"with","start":1738.01,"end":1738.33},{"text":"the","start":1738.33,"end":1738.57},{"text":"commitment","start":1738.57,"end":1739.05},{"text":"to","start":1739.05,"end":1739.29},{"text":"make","start":1739.29,"end":1739.61},{"text":"mutual","start":1740.01,"end":1740.57},{"text":"administrative","start":1740.57,"end":1741.209},{"text":"assistance","start":1741.209,"end":1741.93},{"text":"more","start":1742.17,"end":1742.49},{"text":"efficient,","start":1742.49,"end":1743.05},{"text":"would","start":1743.77,"end":1744.09},{"text":"be","start":1744.09,"end":1744.37},{"text":"sufficient.","start":1744.37,"end":1745.05}]}]},{"sentences":[{"text":"And also, and here I would agree with Germany that the TOR also say that it is true, it is mentioned in three parts, but the TOR do not include a commitment per se on the exchange of information.","start":1746.57,"end":1763.55,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":1746.57,"end":1746.89},{"text":"also,","start":1746.89,"end":1747.21},{"text":"and","start":1748.33,"end":1748.61},{"text":"here","start":1748.61,"end":1748.85},{"text":"I","start":1748.85,"end":1749.09},{"text":"would","start":1749.09,"end":1749.25},{"text":"agree","start":1749.25,"end":1749.49},{"text":"with","start":1749.49,"end":1749.85},{"text":"Germany","start":1750.25,"end":1750.89},{"text":"that","start":1750.89,"end":1751.21},{"text":"the","start":1752.03,"end":1752.19},{"text":"TOR","start":1752.19,"end":1752.79},{"text":"also","start":1752.79,"end":1753.11},{"text":"say","start":1753.11,"end":1753.35},{"text":"that","start":1753.35,"end":1753.63},{"text":"it","start":1754.19,"end":1754.47},{"text":"is","start":1754.47,"end":1754.63},{"text":"true,","start":1754.63,"end":1754.87},{"text":"it","start":1754.87,"end":1755.03},{"text":"is","start":1755.03,"end":1755.31},{"text":"mentioned","start":1755.39,"end":1755.91},{"text":"in","start":1755.91,"end":1756.07},{"text":"three","start":1756.07,"end":1756.27},{"text":"parts,","start":1756.27,"end":1756.75},{"text":"but","start":1756.99,"end":1757.27},{"text":"the","start":1757.27,"end":1757.47},{"text":"TOR","start":1757.47,"end":1758.11},{"text":"do","start":1759.55,"end":1759.87},{"text":"not","start":1759.87,"end":1760.19},{"text":"include","start":1760.51,"end":1760.91},{"text":"a","start":1760.91,"end":1761.23},{"text":"commitment","start":1761.23,"end":1761.79},{"text":"per","start":1761.79,"end":1762.03},{"text":"se","start":1762.03,"end":1762.27},{"text":"on","start":1762.27,"end":1762.47},{"text":"the","start":1762.47,"end":1762.59},{"text":"exchange","start":1762.59,"end":1762.95},{"text":"of","start":1762.95,"end":1763.19},{"text":"information.","start":1763.19,"end":1763.55}]},{"text":"Now finally we do appreciate, and also we're listening closely to the intercessional work where a lot of delegates indeed supported a separate article on exchange of information.","start":1764.99,"end":1777.87,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Now","start":1764.99,"end":1765.31},{"text":"finally","start":1765.31,"end":1765.87},{"text":"we","start":1766.11,"end":1766.43},{"text":"do","start":1766.43,"end":1766.75},{"text":"appreciate,","start":1767.149,"end":1767.79},{"text":"and","start":1767.79,"end":1768.03},{"text":"also","start":1768.03,"end":1768.35},{"text":"we're","start":1768.35,"end":1768.71},{"text":"listening","start":1768.71,"end":1769.15},{"text":"closely","start":1769.15,"end":1769.55},{"text":"to","start":1769.55,"end":1769.87},{"text":"the","start":1769.95,"end":1770.35},{"text":"intercessional","start":1770.67,"end":1771.55},{"text":"work","start":1771.55,"end":1771.95},{"text":"where","start":1772.35,"end":1772.75},{"text":"a","start":1773.07,"end":1773.35},{"text":"lot","start":1773.35,"end":1773.51},{"text":"of","start":1773.51,"end":1773.67},{"text":"delegates","start":1773.67,"end":1774.27},{"text":"indeed","start":1774.35,"end":1774.83},{"text":"supported","start":1774.83,"end":1775.43},{"text":"a","start":1775.43,"end":1775.59},{"text":"separate","start":1775.59,"end":1775.95},{"text":"article","start":1775.95,"end":1776.27},{"text":"on","start":1776.43,"end":1776.83},{"text":"exchange","start":1776.91,"end":1777.43},{"text":"of","start":1777.43,"end":1777.59},{"text":"information.","start":1777.59,"end":1777.87}]},{"text":"So let me just quickly state, if it is decided to keep the article, which like I said earlier, would be problematic from our perspective, but if it is kept, then it has to be in line with certain principles that we have to adhere to, including the foreseeable relevance, standard reciprocity and also confidentiality standards, as has already been stated in a very sophisticated manner by Germany and Canada.","start":1779.08,"end":1810.1,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"So","start":1779.08,"end":1779.32},{"text":"let","start":1779.56,"end":1779.84},{"text":"me","start":1779.84,"end":1780.04},{"text":"just","start":1780.04,"end":1780.24},{"text":"quickly","start":1780.24,"end":1780.6},{"text":"state,","start":1780.6,"end":1780.84},{"text":"if","start":1780.84,"end":1781.04},{"text":"it","start":1781.04,"end":1781.2},{"text":"is","start":1781.2,"end":1781.4},{"text":"decided","start":1781.4,"end":1781.96},{"text":"to","start":1781.96,"end":1782.28},{"text":"keep","start":1782.28,"end":1782.52},{"text":"the","start":1782.52,"end":1782.76},{"text":"article,","start":1782.76,"end":1783.08},{"text":"which","start":1783.16,"end":1783.56},{"text":"like","start":1783.64,"end":1783.92},{"text":"I","start":1783.92,"end":1784.12},{"text":"said","start":1784.12,"end":1784.36},{"text":"earlier,","start":1784.36,"end":1784.68},{"text":"would","start":1784.76,"end":1785.08},{"text":"be","start":1785.08,"end":1785.36},{"text":"problematic","start":1785.36,"end":1785.96},{"text":"from","start":1785.96,"end":1786.16},{"text":"our","start":1786.16,"end":1786.44},{"text":"perspective,","start":1786.52,"end":1787.24},{"text":"but","start":1787.4,"end":1787.68},{"text":"if","start":1787.68,"end":1787.84},{"text":"it","start":1787.84,"end":1788},{"text":"is","start":1788,"end":1788.16},{"text":"kept,","start":1788.16,"end":1788.4},{"text":"then","start":1788.4,"end":1788.68},{"text":"it","start":1789.16,"end":1789.52},{"text":"has","start":1789.52,"end":1789.76},{"text":"to","start":1789.76,"end":1789.92},{"text":"be","start":1789.92,"end":1790.08},{"text":"in","start":1790.08,"end":1790.28},{"text":"line","start":1790.28,"end":1790.6},{"text":"with","start":1790.68,"end":1791.08},{"text":"certain","start":1791.24,"end":1791.64},{"text":"principles","start":1791.64,"end":1792.32},{"text":"that","start":1792.32,"end":1792.6},{"text":"we","start":1792.6,"end":1792.88},{"text":"have","start":1792.88,"end":1793.12},{"text":"to","start":1793.12,"end":1793.32},{"text":"adhere","start":1793.32,"end":1793.76},{"text":"to,","start":1793.76,"end":1794.04},{"text":"including","start":1794.04,"end":1794.44},{"text":"the","start":1795.4,"end":1795.68},{"text":"foreseeable","start":1795.68,"end":1796.2},{"text":"relevance,","start":1796.2,"end":1796.68},{"text":"standard","start":1796.68,"end":1797.24},{"text":"reciprocity","start":1799.48,"end":1800.48},{"text":"and","start":1800.48,"end":1800.76},{"text":"also","start":1800.76,"end":1801.08},{"text":"confidentiality","start":1802.68,"end":1803.76},{"text":"standards,","start":1803.76,"end":1804.28},{"text":"as","start":1804.82,"end":1805.02},{"text":"has","start":1805.02,"end":1805.3},{"text":"already","start":1805.3,"end":1805.62},{"text":"been","start":1805.7,"end":1806.1},{"text":"stated","start":1806.42,"end":1806.94},{"text":"in","start":1806.94,"end":1807.1},{"text":"a","start":1807.1,"end":1807.22},{"text":"very","start":1807.22,"end":1807.46},{"text":"sophisticated","start":1807.62,"end":1808.42},{"text":"manner","start":1808.42,"end":1808.78},{"text":"by","start":1808.78,"end":1809.02},{"text":"Germany","start":1809.02,"end":1809.54},{"text":"and","start":1809.54,"end":1809.74},{"text":"Canada.","start":1809.74,"end":1810.1}]},{"text":"Thank you.","start":1810.42,"end":1811.06,"topics":[],"words":[{"text":"Thank","start":1810.42,"end":1810.78},{"text":"you.","start":1810.78,"end":1811.06}]}]}],"speaker":{"name":null,"affiliation":"AUT","affiliation_full":"Austria","group":null,"function":"Representative"}},{"statement_number":12,"paragraphs":[{"sentences":[{"text":"Thank you.","start":1815.22,"end":1815.7,"topics":[],"words":[{"text":"Thank","start":1815.22,"end":1815.54},{"text":"you.","start":1815.54,"end":1815.7}]},{"text":"Austria, Italy, please.","start":1815.7,"end":1817.06,"topics":[],"words":[{"text":"Austria,","start":1815.7,"end":1816.26},{"text":"Italy,","start":1816.26,"end":1816.78},{"text":"please.","start":1816.78,"end":1817.06}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":13,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":1820.9,"end":1821.78,"topics":[],"words":[{"text":"Thank","start":1820.9,"end":1821.22},{"text":"you","start":1821.22,"end":1821.34},{"text":"very","start":1821.34,"end":1821.5},{"text":"much.","start":1821.5,"end":1821.78}]},{"text":"Mr. Khalid.","start":1822.02,"end":1823.46,"topics":[],"words":[{"text":"Mr.","start":1822.02,"end":1822.5},{"text":"Khalid.","start":1822.82,"end":1823.46}]},{"text":"Italy would like to reiterate the view that the Female Convention should include high level commitments and not operative provisions and the current version of Article 10 is drafted as an operative provision and therefore we have substantial concern about the opportunity to include a provision like this in the Framework Convention.","start":1824.1,"end":1845.13,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Italy","start":1824.1,"end":1824.66},{"text":"would","start":1824.66,"end":1824.86},{"text":"like","start":1824.86,"end":1825.06},{"text":"to","start":1825.06,"end":1825.3},{"text":"reiterate","start":1825.3,"end":1825.9},{"text":"the","start":1825.9,"end":1826.06},{"text":"view","start":1826.06,"end":1826.34},{"text":"that","start":1826.5,"end":1826.82},{"text":"the","start":1826.82,"end":1827.14},{"text":"Female","start":1827.46,"end":1828.06},{"text":"Convention","start":1828.06,"end":1828.46},{"text":"should","start":1828.46,"end":1828.7},{"text":"include","start":1828.7,"end":1828.98},{"text":"high","start":1828.98,"end":1829.26},{"text":"level","start":1829.26,"end":1829.5},{"text":"commitments","start":1829.5,"end":1830.1},{"text":"and","start":1830.1,"end":1830.34},{"text":"not","start":1830.34,"end":1830.66},{"text":"operative","start":1830.89,"end":1831.33},{"text":"provisions","start":1831.33,"end":1832.01},{"text":"and","start":1833.05,"end":1833.33},{"text":"the","start":1833.33,"end":1833.61},{"text":"current","start":1834.01,"end":1834.37},{"text":"version","start":1834.37,"end":1834.77},{"text":"of","start":1834.77,"end":1834.97},{"text":"Article","start":1834.97,"end":1835.29},{"text":"10","start":1835.29,"end":1835.65},{"text":"is","start":1835.65,"end":1835.93},{"text":"drafted","start":1835.93,"end":1836.37},{"text":"as","start":1836.37,"end":1836.53},{"text":"an","start":1836.53,"end":1836.69},{"text":"operative","start":1836.69,"end":1837.13},{"text":"provision","start":1837.13,"end":1837.61},{"text":"and","start":1838.25,"end":1838.53},{"text":"therefore","start":1838.53,"end":1838.93},{"text":"we","start":1838.93,"end":1839.17},{"text":"have","start":1839.17,"end":1839.41},{"text":"substantial","start":1839.41,"end":1840.01},{"text":"concern","start":1840.01,"end":1840.33},{"text":"about","start":1840.33,"end":1840.61},{"text":"the","start":1840.61,"end":1840.77},{"text":"opportunity","start":1840.77,"end":1841.53},{"text":"to","start":1841.69,"end":1842.05},{"text":"include","start":1842.05,"end":1842.41},{"text":"a","start":1842.41,"end":1842.65},{"text":"provision","start":1842.65,"end":1843.13},{"text":"like","start":1843.13,"end":1843.45},{"text":"this","start":1843.45,"end":1843.73},{"text":"in","start":1843.73,"end":1843.97},{"text":"the","start":1843.97,"end":1844.13},{"text":"Framework","start":1844.13,"end":1844.57},{"text":"Convention.","start":1844.57,"end":1845.13}]},{"text":"Moreover, it is unclear how this provision would interact with similar provision in existing legal instruments.","start":1845.93,"end":1853.05,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Moreover,","start":1845.93,"end":1846.49},{"text":"it","start":1846.809,"end":1847.09},{"text":"is","start":1847.09,"end":1847.25},{"text":"unclear","start":1847.25,"end":1847.81},{"text":"how","start":1847.81,"end":1848.13},{"text":"this","start":1848.13,"end":1848.41},{"text":"provision","start":1848.41,"end":1848.81},{"text":"would","start":1848.81,"end":1849.09},{"text":"interact","start":1849.09,"end":1849.61},{"text":"with","start":1849.69,"end":1850.05},{"text":"similar","start":1850.05,"end":1850.37},{"text":"provision","start":1850.37,"end":1850.89},{"text":"in","start":1850.97,"end":1851.37},{"text":"existing","start":1851.53,"end":1852.17},{"text":"legal","start":1852.17,"end":1852.61},{"text":"instruments.","start":1852.61,"end":1853.05}]},{"text":"In general, and to address your specific question, we are not supportive of assessment self standing provision.","start":1854.25,"end":1859.78,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":1854.25,"end":1854.53},{"text":"general,","start":1854.53,"end":1854.81},{"text":"and","start":1855.05,"end":1855.37},{"text":"to","start":1855.37,"end":1855.57},{"text":"address","start":1855.57,"end":1855.85},{"text":"your","start":1855.93,"end":1856.29},{"text":"specific","start":1856.29,"end":1856.73},{"text":"question,","start":1856.73,"end":1857.01},{"text":"we","start":1857.01,"end":1857.25},{"text":"are","start":1857.25,"end":1857.37},{"text":"not","start":1857.37,"end":1857.49},{"text":"supportive","start":1857.49,"end":1857.97},{"text":"of","start":1857.97,"end":1858.13},{"text":"assessment","start":1858.13,"end":1858.43},{"text":"self","start":1858.5,"end":1858.7},{"text":"standing","start":1858.7,"end":1859.18},{"text":"provision.","start":1859.18,"end":1859.78}]}]},{"sentences":[{"text":"Some elements of the current formulation are particularly problematic for us.","start":1861.22,"end":1867.38,"topics":[],"words":[{"text":"Some","start":1861.22,"end":1861.62},{"text":"elements","start":1861.7,"end":1862.22},{"text":"of","start":1862.22,"end":1862.46},{"text":"the","start":1862.46,"end":1862.74},{"text":"current","start":1863.06,"end":1863.46},{"text":"formulation","start":1863.46,"end":1863.98},{"text":"are","start":1863.98,"end":1864.26},{"text":"particularly","start":1864.26,"end":1865.06},{"text":"problematic","start":1865.46,"end":1866.18},{"text":"for","start":1866.82,"end":1867.1},{"text":"us.","start":1867.1,"end":1867.38}]},{"text":"First, the possibility to depart from the concept of foreseeable relevance contemplated in the introductory part of paraphrase 1, and the concept of maybe the foreseeable relevance is a long standing and crucial element underpinning the exchange of information.","start":1867.62,"end":1884.1,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"First,","start":1867.62,"end":1867.94},{"text":"the","start":1867.94,"end":1868.14},{"text":"possibility","start":1868.14,"end":1868.58},{"text":"to","start":1868.58,"end":1868.86},{"text":"depart","start":1868.86,"end":1869.14},{"text":"from","start":1870.18,"end":1870.46},{"text":"the","start":1870.46,"end":1870.62},{"text":"concept","start":1870.62,"end":1871.02},{"text":"of","start":1871.02,"end":1871.26},{"text":"foreseeable","start":1871.26,"end":1871.9},{"text":"relevance","start":1871.9,"end":1872.58},{"text":"contemplated","start":1872.58,"end":1873.38},{"text":"in","start":1873.54,"end":1873.82},{"text":"the","start":1873.82,"end":1874.1},{"text":"introductory","start":1874.42,"end":1875.18},{"text":"part","start":1875.18,"end":1875.46},{"text":"of","start":1875.46,"end":1875.66},{"text":"paraphrase","start":1875.66,"end":1876.18},{"text":"1,","start":1876.18,"end":1876.42},{"text":"and","start":1876.42,"end":1876.62},{"text":"the","start":1876.62,"end":1876.78},{"text":"concept","start":1876.78,"end":1877.1},{"text":"of","start":1877.1,"end":1877.3},{"text":"maybe","start":1877.3,"end":1877.94},{"text":"the","start":1878.98,"end":1879.3},{"text":"foreseeable","start":1879.3,"end":1879.82},{"text":"relevance","start":1879.82,"end":1880.22},{"text":"is","start":1880.22,"end":1880.38},{"text":"a","start":1880.38,"end":1880.54},{"text":"long","start":1880.54,"end":1880.66},{"text":"standing","start":1880.66,"end":1881.14},{"text":"and","start":1881.14,"end":1881.42},{"text":"crucial","start":1881.42,"end":1881.86},{"text":"element","start":1881.86,"end":1882.26},{"text":"underpinning","start":1882.26,"end":1882.94},{"text":"the","start":1882.94,"end":1883.14},{"text":"exchange","start":1883.14,"end":1883.58},{"text":"of","start":1883.58,"end":1883.78},{"text":"information.","start":1883.78,"end":1884.1}]},{"text":"We are of the view that without this element there is a clear risk of undermining fundamental principle of initiative tax assistance, as Germany in particular has mentioned.","start":1885.12,"end":1895.68,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":1885.12,"end":1885.24},{"text":"are","start":1885.24,"end":1885.48},{"text":"of","start":1885.48,"end":1885.72},{"text":"the","start":1885.72,"end":1885.84},{"text":"view","start":1885.84,"end":1886},{"text":"that","start":1886,"end":1886.24},{"text":"without","start":1886.24,"end":1886.52},{"text":"this","start":1886.52,"end":1886.8},{"text":"element","start":1886.8,"end":1887.16},{"text":"there","start":1887.16,"end":1887.4},{"text":"is","start":1887.4,"end":1887.56},{"text":"a","start":1887.56,"end":1887.72},{"text":"clear","start":1887.72,"end":1887.96},{"text":"risk","start":1887.96,"end":1888.2},{"text":"of","start":1888.2,"end":1888.4},{"text":"undermining","start":1888.4,"end":1889.12},{"text":"fundamental","start":1889.28,"end":1889.96},{"text":"principle","start":1889.96,"end":1890.36},{"text":"of","start":1890.36,"end":1890.52},{"text":"initiative","start":1890.52,"end":1891.12},{"text":"tax","start":1891.68,"end":1892.04},{"text":"assistance,","start":1892.04,"end":1892.72},{"text":"as","start":1893.12,"end":1893.48},{"text":"Germany","start":1893.48,"end":1894.08},{"text":"in","start":1894.08,"end":1894.28},{"text":"particular","start":1894.28,"end":1894.56},{"text":"has","start":1894.72,"end":1895.08},{"text":"mentioned.","start":1895.08,"end":1895.68}]},{"text":"Second, the specification included in the enumerated list in paragraph one, letter A to C raise issues related to the scope of the information exchange, providing a specific legal basis for the exchange of information related to elicit financial flows, high net worth individuals, harmful tax practices require in any case a prior clarification of the definition of the illicit financial flow, high net worth individuals and harmful tax practices and also the scope of the cooperation in this field.","start":1896.64,"end":1933.75,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Second,","start":1896.64,"end":1897.04},{"text":"the","start":1897.04,"end":1897.44},{"text":"specification","start":1897.44,"end":1898.28},{"text":"included","start":1898.28,"end":1898.76},{"text":"in","start":1898.76,"end":1898.88},{"text":"the","start":1898.88,"end":1899.04},{"text":"enumerated","start":1899.04,"end":1899.76},{"text":"list","start":1899.84,"end":1900.2},{"text":"in","start":1900.2,"end":1900.48},{"text":"paragraph","start":1900.48,"end":1901.12},{"text":"one,","start":1901.2,"end":1901.6},{"text":"letter","start":1901.6,"end":1902.16},{"text":"A","start":1902.56,"end":1902.92},{"text":"to","start":1902.92,"end":1903.28},{"text":"C","start":1903.28,"end":1903.68},{"text":"raise","start":1903.68,"end":1904.16},{"text":"issues","start":1904.16,"end":1904.56},{"text":"related","start":1904.64,"end":1905.04},{"text":"to","start":1905.04,"end":1905.32},{"text":"the","start":1905.32,"end":1905.48},{"text":"scope","start":1905.48,"end":1905.92},{"text":"of","start":1905.92,"end":1906.12},{"text":"the","start":1906.12,"end":1906.4},{"text":"information","start":1906.4,"end":1906.8},{"text":"exchange,","start":1906.96,"end":1907.68},{"text":"providing","start":1909.6,"end":1910.16},{"text":"a","start":1910.16,"end":1910.48},{"text":"specific","start":1910.48,"end":1911.04},{"text":"legal","start":1911.28,"end":1911.8},{"text":"basis","start":1911.8,"end":1912.16},{"text":"for","start":1912.16,"end":1912.32},{"text":"the","start":1912.32,"end":1912.48},{"text":"exchange","start":1912.48,"end":1913.08},{"text":"of","start":1913.08,"end":1913.36},{"text":"information","start":1913.36,"end":1913.68},{"text":"related","start":1913.92,"end":1914.28},{"text":"to","start":1914.28,"end":1914.56},{"text":"elicit","start":1914.79,"end":1915.27},{"text":"financial","start":1915.27,"end":1915.59},{"text":"flows,","start":1915.59,"end":1916.31},{"text":"high","start":1916.39,"end":1916.71},{"text":"net","start":1916.71,"end":1916.91},{"text":"worth","start":1916.91,"end":1917.19},{"text":"individuals,","start":1917.19,"end":1917.99},{"text":"harmful","start":1918.23,"end":1918.75},{"text":"tax","start":1918.75,"end":1919.03},{"text":"practices","start":1919.03,"end":1919.59},{"text":"require","start":1920.15,"end":1920.71},{"text":"in","start":1920.71,"end":1920.95},{"text":"any","start":1920.95,"end":1921.19},{"text":"case","start":1921.19,"end":1921.51},{"text":"a","start":1921.51,"end":1921.79},{"text":"prior","start":1921.79,"end":1922.15},{"text":"clarification","start":1922.79,"end":1923.63},{"text":"of","start":1923.63,"end":1923.87},{"text":"the","start":1923.87,"end":1924.03},{"text":"definition","start":1924.03,"end":1924.63},{"text":"of","start":1924.71,"end":1925.03},{"text":"the","start":1925.03,"end":1925.35},{"text":"illicit","start":1926.39,"end":1926.99},{"text":"financial","start":1926.99,"end":1927.23},{"text":"flow,","start":1927.23,"end":1927.59},{"text":"high","start":1927.59,"end":1927.79},{"text":"net","start":1927.79,"end":1927.99},{"text":"worth","start":1927.99,"end":1928.27},{"text":"individuals","start":1928.27,"end":1928.83},{"text":"and","start":1928.83,"end":1929.03},{"text":"harmful","start":1929.03,"end":1929.43},{"text":"tax","start":1929.43,"end":1929.75},{"text":"practices","start":1929.75,"end":1930.31},{"text":"and","start":1930.71,"end":1930.99},{"text":"also","start":1930.99,"end":1931.19},{"text":"the","start":1931.19,"end":1931.39},{"text":"scope","start":1931.39,"end":1931.71},{"text":"of","start":1931.71,"end":1931.83},{"text":"the","start":1931.83,"end":1931.99},{"text":"cooperation","start":1931.99,"end":1932.71},{"text":"in","start":1932.79,"end":1933.11},{"text":"this","start":1933.11,"end":1933.39},{"text":"field.","start":1933.39,"end":1933.75}]},{"text":"For this reason we believe that either in Article 10 or in the relevant article relating to the illicit financial flow and network individuals and ample tax practices, only general and high level commitment on exchange information should be included.","start":1935.03,"end":1953.52,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"For","start":1935.03,"end":1935.35},{"text":"this","start":1935.35,"end":1935.59},{"text":"reason","start":1935.59,"end":1935.87},{"text":"we","start":1935.87,"end":1936.11},{"text":"believe","start":1936.11,"end":1936.35},{"text":"that","start":1936.35,"end":1936.71},{"text":"either","start":1936.95,"end":1937.35},{"text":"in","start":1937.35,"end":1937.59},{"text":"Article","start":1937.59,"end":1937.91},{"text":"10","start":1937.99,"end":1938.39},{"text":"or","start":1938.71,"end":1939.03},{"text":"in","start":1939.03,"end":1939.27},{"text":"the","start":1939.27,"end":1939.55},{"text":"relevant","start":1939.55,"end":1939.99},{"text":"article","start":1939.99,"end":1940.31},{"text":"relating","start":1940.72,"end":1941.08},{"text":"to","start":1941.08,"end":1941.32},{"text":"the","start":1941.32,"end":1941.6},{"text":"illicit","start":1942.64,"end":1943.24},{"text":"financial","start":1943.24,"end":1943.48},{"text":"flow","start":1943.48,"end":1943.8},{"text":"and","start":1943.8,"end":1943.96},{"text":"network","start":1943.96,"end":1944.24},{"text":"individuals","start":1944.24,"end":1945.04},{"text":"and","start":1945.2,"end":1945.6},{"text":"ample","start":1946.16,"end":1946.76},{"text":"tax","start":1946.76,"end":1947},{"text":"practices,","start":1947,"end":1947.6},{"text":"only","start":1948,"end":1948.4},{"text":"general","start":1948.56,"end":1948.96},{"text":"and","start":1949.12,"end":1949.44},{"text":"high","start":1949.44,"end":1949.64},{"text":"level","start":1949.64,"end":1949.88},{"text":"commitment","start":1949.88,"end":1950.56},{"text":"on","start":1950.64,"end":1951.04},{"text":"exchange","start":1951.04,"end":1951.6},{"text":"information","start":1951.6,"end":1951.92},{"text":"should","start":1952.32,"end":1952.64},{"text":"be","start":1952.64,"end":1952.88},{"text":"included.","start":1952.88,"end":1953.52}]}]},{"sentences":[{"text":"One final remark on the current drafting of the Article 10, paragraph 6, where it said that the needs and capacity of the European countries encounters in specific situations should be taken into consideration.","start":1954.72,"end":1972.87,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"One","start":1954.72,"end":1955.04},{"text":"final","start":1955.04,"end":1955.32},{"text":"remark","start":1955.32,"end":1955.84},{"text":"on","start":1955.84,"end":1956.12},{"text":"the","start":1956.12,"end":1956.4},{"text":"current","start":1956.56,"end":1956.96},{"text":"drafting","start":1956.96,"end":1957.56},{"text":"of","start":1957.56,"end":1957.84},{"text":"the","start":1957.84,"end":1958.16},{"text":"Article","start":1958.64,"end":1959.04},{"text":"10,","start":1959.68,"end":1960.08},{"text":"paragraph","start":1960.56,"end":1961.2},{"text":"6,","start":1962.32,"end":1962.72},{"text":"where","start":1964.56,"end":1964.84},{"text":"it","start":1964.84,"end":1965.04},{"text":"said","start":1965.04,"end":1965.28},{"text":"that","start":1965.28,"end":1965.6},{"text":"the","start":1966.8,"end":1967.12},{"text":"needs","start":1967.12,"end":1967.4},{"text":"and","start":1967.4,"end":1967.6},{"text":"capacity","start":1967.6,"end":1967.92},{"text":"of","start":1967.92,"end":1968.16},{"text":"the","start":1968.32,"end":1968.56},{"text":"European","start":1968.56,"end":1969},{"text":"countries","start":1969,"end":1969.28},{"text":"encounters","start":1969.67,"end":1970.19},{"text":"in","start":1970.19,"end":1970.47},{"text":"specific","start":1970.47,"end":1970.87},{"text":"situations","start":1970.87,"end":1971.39},{"text":"should","start":1971.39,"end":1971.55},{"text":"be","start":1971.55,"end":1971.67},{"text":"taken","start":1971.67,"end":1971.87},{"text":"into","start":1971.87,"end":1972.15},{"text":"consideration.","start":1972.15,"end":1972.87}]},{"text":"This provision raises major difficulties since it can impact on the principle of reciprocity proportionality, which in our view should always underpin the exchange of information as well as on safeguard that in all cases may be required for legal or constitutional reasons or for confidentiality purposes in the exchange of information.","start":1973.99,"end":1997.21,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"This","start":1973.99,"end":1974.35},{"text":"provision","start":1974.35,"end":1974.91},{"text":"raises","start":1974.91,"end":1975.43},{"text":"major","start":1975.91,"end":1976.27},{"text":"difficulties","start":1976.27,"end":1977.03},{"text":"since","start":1977.51,"end":1977.91},{"text":"it","start":1977.91,"end":1978.23},{"text":"can","start":1978.23,"end":1978.55},{"text":"impact","start":1978.55,"end":1978.95},{"text":"on","start":1978.95,"end":1979.19},{"text":"the","start":1979.19,"end":1979.31},{"text":"principle","start":1979.31,"end":1979.83},{"text":"of","start":1979.83,"end":1980.11},{"text":"reciprocity","start":1980.11,"end":1980.95},{"text":"proportionality,","start":1980.95,"end":1981.99},{"text":"which","start":1982.15,"end":1982.47},{"text":"in","start":1982.47,"end":1982.71},{"text":"our","start":1982.71,"end":1982.95},{"text":"view","start":1982.95,"end":1983.27},{"text":"should","start":1983.51,"end":1983.87},{"text":"always","start":1983.87,"end":1984.23},{"text":"underpin","start":1984.31,"end":1984.95},{"text":"the","start":1984.95,"end":1985.15},{"text":"exchange","start":1985.15,"end":1985.75},{"text":"of","start":1985.75,"end":1986.03},{"text":"information","start":1986.03,"end":1986.39},{"text":"as","start":1987.11,"end":1987.39},{"text":"well","start":1987.39,"end":1987.55},{"text":"as","start":1987.55,"end":1987.79},{"text":"on","start":1987.79,"end":1988.07},{"text":"safeguard","start":1988.07,"end":1988.75},{"text":"that","start":1988.75,"end":1988.99},{"text":"in","start":1988.99,"end":1989.15},{"text":"all","start":1989.15,"end":1989.39},{"text":"cases","start":1989.39,"end":1989.75},{"text":"may","start":1989.91,"end":1990.19},{"text":"be","start":1990.19,"end":1990.35},{"text":"required","start":1990.35,"end":1990.83},{"text":"for","start":1990.83,"end":1991.11},{"text":"legal","start":1991.11,"end":1991.47},{"text":"or","start":1991.47,"end":1991.63},{"text":"constitutional","start":1991.63,"end":1992.31},{"text":"reasons","start":1992.31,"end":1992.87},{"text":"or","start":1992.95,"end":1993.27},{"text":"for","start":1993.27,"end":1993.59},{"text":"confidentiality","start":1994.47,"end":1995.23},{"text":"purposes","start":1995.23,"end":1995.62},{"text":"in","start":1995.93,"end":1996.01},{"text":"the","start":1996.01,"end":1996.17},{"text":"exchange","start":1996.17,"end":1996.65},{"text":"of","start":1996.65,"end":1996.89},{"text":"information.","start":1996.89,"end":1997.21}]}]}],"speaker":{"name":null,"affiliation":"ITA","affiliation_full":"Italy","group":null,"function":"Representative"}},{"statement_number":14,"paragraphs":[{"sentences":[{"text":"Thank you, thank you.","start":1998.17,"end":2002.01,"topics":[],"words":[{"text":"Thank","start":1998.17,"end":1998.53},{"text":"you,","start":1998.53,"end":1998.81},{"text":"thank","start":2001.53,"end":2001.85},{"text":"you.","start":2001.85,"end":2002.01}]},{"text":"Italy Zambia Please.","start":2002.01,"end":2003.45,"topics":[],"words":[{"text":"Italy","start":2002.01,"end":2002.61},{"text":"Zambia","start":2002.61,"end":2003.17},{"text":"Please.","start":2003.17,"end":2003.45}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":15,"paragraphs":[{"sentences":[{"text":"Good morning College, Good morning Chair, Good morning Secretariat and good morning fellow delegates and your Excellencies.","start":2010.97,"end":2019.21,"topics":[],"words":[{"text":"Good","start":2010.97,"end":2011.33},{"text":"morning","start":2011.33,"end":2011.69},{"text":"College,","start":2013.53,"end":2014.17},{"text":"Good","start":2014.17,"end":2014.37},{"text":"morning","start":2014.37,"end":2014.61},{"text":"Chair,","start":2014.61,"end":2014.93},{"text":"Good","start":2014.93,"end":2015.21},{"text":"morning","start":2015.21,"end":2015.53},{"text":"Secretariat","start":2015.69,"end":2016.49},{"text":"and","start":2016.49,"end":2016.69},{"text":"good","start":2016.69,"end":2016.89},{"text":"morning","start":2016.89,"end":2017.17},{"text":"fellow","start":2017.17,"end":2017.57},{"text":"delegates","start":2017.57,"end":2018.05},{"text":"and","start":2018.05,"end":2018.25},{"text":"your","start":2018.25,"end":2018.49},{"text":"Excellencies.","start":2018.49,"end":2019.21}]},{"text":"I speak on behalf of the Africa Group.","start":2020.41,"end":2023.73,"topics":[],"words":[{"text":"I","start":2020.41,"end":2020.73},{"text":"speak","start":2020.73,"end":2021.13},{"text":"on","start":2021.57,"end":2021.69},{"text":"behalf","start":2021.69,"end":2022.01},{"text":"of","start":2022.01,"end":2022.29},{"text":"the","start":2022.61,"end":2022.93},{"text":"Africa","start":2022.93,"end":2023.25},{"text":"Group.","start":2023.33,"end":2023.73}]}]},{"sentences":[{"text":"The Africa Group supports the inclusion of the commitment on exchange of information as elaborated in the tors.","start":2027.09,"end":2038.13,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":2027.09,"end":2027.41},{"text":"Africa","start":2027.41,"end":2027.73},{"text":"Group","start":2027.81,"end":2028.21},{"text":"supports","start":2029.01,"end":2029.81},{"text":"the","start":2029.81,"end":2030.01},{"text":"inclusion","start":2030.01,"end":2030.49},{"text":"of","start":2030.49,"end":2030.65},{"text":"the","start":2030.65,"end":2030.81},{"text":"commitment","start":2030.81,"end":2031.33},{"text":"on","start":2031.49,"end":2031.85},{"text":"exchange","start":2031.85,"end":2032.33},{"text":"of","start":2032.33,"end":2032.49},{"text":"information","start":2032.49,"end":2032.77},{"text":"as","start":2034.37,"end":2034.73},{"text":"elaborated","start":2034.73,"end":2035.45},{"text":"in","start":2035.45,"end":2035.73},{"text":"the","start":2035.73,"end":2036.05},{"text":"tors.","start":2037.25,"end":2038.13}]},{"text":"As the Africa Group we look at exchange of information as a fundamental area in keeping tax evasion and enhancing global tax compliance and as we currently are living in a highly globalized world which calls for greater coordination and international cooperation among tax administration as regards enhancing tax transparency.","start":2039.57,"end":2065.18,"topics":[],"words":[{"text":"As","start":2039.57,"end":2039.97},{"text":"the","start":2040.21,"end":2040.49},{"text":"Africa","start":2040.49,"end":2040.77},{"text":"Group","start":2040.77,"end":2041.13},{"text":"we","start":2041.13,"end":2041.37},{"text":"look","start":2041.37,"end":2041.57},{"text":"at","start":2041.57,"end":2041.89},{"text":"exchange","start":2042.21,"end":2042.73},{"text":"of","start":2042.73,"end":2042.93},{"text":"information","start":2042.93,"end":2043.25},{"text":"as","start":2044.21,"end":2044.53},{"text":"a","start":2044.53,"end":2044.85},{"text":"fundamental","start":2045.01,"end":2045.81},{"text":"area","start":2045.81,"end":2046.13},{"text":"in","start":2047.98,"end":2048.1},{"text":"keeping","start":2048.1,"end":2048.5},{"text":"tax","start":2048.5,"end":2048.7},{"text":"evasion","start":2048.7,"end":2049.34},{"text":"and","start":2049.34,"end":2049.58},{"text":"enhancing","start":2049.58,"end":2050.1},{"text":"global","start":2050.1,"end":2050.38},{"text":"tax","start":2050.38,"end":2050.66},{"text":"compliance","start":2050.66,"end":2051.42},{"text":"and","start":2052.62,"end":2053.02},{"text":"as","start":2053.18,"end":2053.5},{"text":"we","start":2053.5,"end":2053.82},{"text":"currently","start":2054.06,"end":2054.46},{"text":"are","start":2054.54,"end":2054.9},{"text":"living","start":2054.9,"end":2055.22},{"text":"in","start":2055.22,"end":2055.38},{"text":"a","start":2055.38,"end":2055.66},{"text":"highly","start":2055.66,"end":2056.14},{"text":"globalized","start":2056.14,"end":2056.78},{"text":"world","start":2056.78,"end":2057.1},{"text":"which","start":2058.38,"end":2058.74},{"text":"calls","start":2058.74,"end":2059.1},{"text":"for","start":2059.1,"end":2059.26},{"text":"greater","start":2059.26,"end":2059.66},{"text":"coordination","start":2059.66,"end":2060.18},{"text":"and","start":2060.18,"end":2060.46},{"text":"international","start":2060.46,"end":2060.78},{"text":"cooperation","start":2060.86,"end":2061.46},{"text":"among","start":2061.46,"end":2061.7},{"text":"tax","start":2061.7,"end":2062.02},{"text":"administration","start":2062.02,"end":2062.54},{"text":"as","start":2062.859,"end":2063.1},{"text":"regards","start":2063.1,"end":2063.42},{"text":"enhancing","start":2063.42,"end":2063.86},{"text":"tax","start":2063.86,"end":2064.14},{"text":"transparency.","start":2064.38,"end":2065.18}]},{"text":"So we find the issues of exchange information as very key not only in enhancing transparency, which is echoed in the principles in the TORs that taxpayers will be required to be transparent and accountable.","start":2065.26,"end":2081.089,"topics":[],"words":[{"text":"So","start":2065.26,"end":2065.5},{"text":"we","start":2065.5,"end":2065.66},{"text":"find","start":2065.66,"end":2065.98},{"text":"the","start":2066.54,"end":2066.82},{"text":"issues","start":2066.82,"end":2067.02},{"text":"of","start":2067.02,"end":2067.26},{"text":"exchange","start":2067.26,"end":2067.78},{"text":"information","start":2067.78,"end":2068.06},{"text":"as","start":2068.14,"end":2068.5},{"text":"very","start":2068.5,"end":2068.82},{"text":"key","start":2068.82,"end":2069.18},{"text":"not","start":2070.06,"end":2070.38},{"text":"only","start":2070.38,"end":2070.66},{"text":"in","start":2070.66,"end":2071.02},{"text":"enhancing","start":2071.5,"end":2072.1},{"text":"transparency,","start":2072.1,"end":2072.82},{"text":"which","start":2072.82,"end":2073.18},{"text":"is","start":2073.809,"end":2074.009},{"text":"echoed","start":2074.009,"end":2074.489},{"text":"in","start":2074.489,"end":2074.649},{"text":"the","start":2074.649,"end":2074.769},{"text":"principles","start":2074.769,"end":2075.169},{"text":"in","start":2075.169,"end":2075.329},{"text":"the","start":2075.329,"end":2075.449},{"text":"TORs","start":2075.449,"end":2076.209},{"text":"that","start":2076.209,"end":2076.609},{"text":"taxpayers","start":2078.129,"end":2078.809},{"text":"will","start":2078.809,"end":2078.929},{"text":"be","start":2078.929,"end":2079.049},{"text":"required","start":2079.049,"end":2079.409},{"text":"to","start":2079.409,"end":2079.569},{"text":"be","start":2079.569,"end":2079.689},{"text":"transparent","start":2079.689,"end":2080.289},{"text":"and","start":2080.289,"end":2080.489},{"text":"accountable.","start":2080.489,"end":2081.089}]},{"text":"If you look at our principles and we believe that this is a fundamental issue that we need to have in the commitments, we also support that we should have a standalone article which will anchor the commitments.","start":2081.089,"end":2099.169,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"If","start":2081.089,"end":2081.289},{"text":"you","start":2081.289,"end":2081.489},{"text":"look","start":2081.489,"end":2081.649},{"text":"at","start":2081.649,"end":2081.769},{"text":"our","start":2081.769,"end":2081.969},{"text":"principles","start":2081.969,"end":2082.449},{"text":"and","start":2082.449,"end":2082.649},{"text":"we","start":2082.649,"end":2082.809},{"text":"believe","start":2082.809,"end":2083.009},{"text":"that","start":2083.009,"end":2083.209},{"text":"this","start":2083.209,"end":2083.329},{"text":"is","start":2083.329,"end":2083.449},{"text":"a","start":2083.449,"end":2083.689},{"text":"fundamental","start":2083.689,"end":2084.409},{"text":"issue","start":2084.409,"end":2084.729},{"text":"that","start":2084.729,"end":2085.089},{"text":"we","start":2085.649,"end":2085.969},{"text":"need","start":2085.969,"end":2086.209},{"text":"to","start":2086.209,"end":2086.409},{"text":"have","start":2086.409,"end":2086.649},{"text":"in","start":2086.649,"end":2086.849},{"text":"the","start":2086.849,"end":2087.009},{"text":"commitments,","start":2087.009,"end":2087.649},{"text":"we","start":2089.649,"end":2090.009},{"text":"also","start":2090.009,"end":2090.329},{"text":"support","start":2090.329,"end":2090.689},{"text":"that","start":2090.929,"end":2091.289},{"text":"we","start":2091.289,"end":2091.569},{"text":"should","start":2091.569,"end":2091.849},{"text":"have","start":2091.849,"end":2092.209},{"text":"a","start":2092.929,"end":2093.209},{"text":"standalone","start":2093.209,"end":2094.049},{"text":"article","start":2094.129,"end":2094.529},{"text":"which","start":2097.009,"end":2097.409},{"text":"will","start":2097.409,"end":2097.809},{"text":"anchor","start":2097.809,"end":2098.329},{"text":"the","start":2098.329,"end":2098.609},{"text":"commitments.","start":2098.609,"end":2099.169}]},{"text":"In a broad sense we appreciate the text that has been provided, but we find the text that it's too detailed and therefore a shorter text would suffice.","start":2099.169,"end":2115.55,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":2099.169,"end":2099.369},{"text":"a","start":2099.369,"end":2099.529},{"text":"broad","start":2099.529,"end":2099.729},{"text":"sense","start":2099.729,"end":2100.129},{"text":"we","start":2101.31,"end":2101.55},{"text":"appreciate","start":2103.15,"end":2103.75},{"text":"the","start":2103.75,"end":2103.99},{"text":"text","start":2103.99,"end":2104.27},{"text":"that","start":2104.27,"end":2104.47},{"text":"has","start":2104.47,"end":2104.63},{"text":"been","start":2104.63,"end":2104.83},{"text":"provided,","start":2104.83,"end":2105.47},{"text":"but","start":2105.87,"end":2106.19},{"text":"we","start":2106.19,"end":2106.47},{"text":"find","start":2106.47,"end":2106.75},{"text":"the","start":2106.75,"end":2106.95},{"text":"text","start":2106.95,"end":2107.23},{"text":"that","start":2107.23,"end":2107.43},{"text":"it's","start":2107.43,"end":2107.75},{"text":"too","start":2107.75,"end":2107.95},{"text":"detailed","start":2107.95,"end":2108.67},{"text":"and","start":2109.55,"end":2109.87},{"text":"therefore","start":2109.87,"end":2110.35},{"text":"a","start":2111.31,"end":2111.59},{"text":"shorter","start":2111.59,"end":2112.03},{"text":"text","start":2112.03,"end":2112.43},{"text":"would","start":2114.67,"end":2114.99},{"text":"suffice.","start":2114.99,"end":2115.55}]}]},{"sentences":[{"text":"But that text should not lose the broadness that we expect it to have.","start":2115.55,"end":2121.15,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":2115.55,"end":2115.87},{"text":"that","start":2115.87,"end":2116.149},{"text":"text","start":2116.149,"end":2116.589},{"text":"should","start":2116.59,"end":2116.91},{"text":"not","start":2116.91,"end":2117.23},{"text":"lose","start":2118.03,"end":2118.43},{"text":"the","start":2118.43,"end":2118.63},{"text":"broadness","start":2118.63,"end":2119.23},{"text":"that","start":2119.23,"end":2119.59},{"text":"we","start":2119.59,"end":2119.95},{"text":"expect","start":2119.95,"end":2120.35},{"text":"it","start":2120.35,"end":2120.67},{"text":"to","start":2120.67,"end":2120.87},{"text":"have.","start":2120.87,"end":2121.15}]},{"text":"I think when we look at the TORAs, exchange of information is mentioned in the protocols in the other elements as regards exchange information as relates to the convention itself, but it also comes out in the commitments and therefore to us it shows that exchange of information is a fundamental area.","start":2122.35,"end":2147.63,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"I","start":2122.35,"end":2122.63},{"text":"think","start":2122.63,"end":2122.87},{"text":"when","start":2122.87,"end":2123.11},{"text":"we","start":2123.11,"end":2123.27},{"text":"look","start":2123.27,"end":2123.43},{"text":"at","start":2123.43,"end":2123.55},{"text":"the","start":2123.55,"end":2123.71},{"text":"TORAs,","start":2123.71,"end":2124.51},{"text":"exchange","start":2124.83,"end":2125.27},{"text":"of","start":2125.27,"end":2125.43},{"text":"information","start":2125.43,"end":2125.71},{"text":"is","start":2125.87,"end":2126.27},{"text":"mentioned","start":2127.67,"end":2128.31},{"text":"in","start":2129.59,"end":2129.87},{"text":"the","start":2129.87,"end":2130.03},{"text":"protocols","start":2130.03,"end":2130.79},{"text":"in","start":2130.79,"end":2131.07},{"text":"the","start":2131.07,"end":2131.23},{"text":"other","start":2131.23,"end":2131.43},{"text":"elements","start":2131.43,"end":2131.91},{"text":"as","start":2131.91,"end":2132.19},{"text":"regards","start":2132.19,"end":2132.71},{"text":"exchange","start":2132.95,"end":2133.47},{"text":"information","start":2133.47,"end":2133.75},{"text":"as","start":2133.91,"end":2134.23},{"text":"relates","start":2134.23,"end":2134.55},{"text":"to","start":2134.55,"end":2134.87},{"text":"the","start":2137.67,"end":2138.03},{"text":"convention","start":2138.03,"end":2138.63},{"text":"itself,","start":2138.63,"end":2139.11},{"text":"but","start":2139.27,"end":2139.59},{"text":"it","start":2139.59,"end":2139.79},{"text":"also","start":2139.79,"end":2140.07},{"text":"comes","start":2140.79,"end":2141.15},{"text":"out","start":2141.15,"end":2141.43},{"text":"in","start":2141.43,"end":2141.63},{"text":"the","start":2141.63,"end":2141.75},{"text":"commitments","start":2141.75,"end":2142.31},{"text":"and","start":2142.87,"end":2143.19},{"text":"therefore","start":2143.19,"end":2143.51},{"text":"to","start":2143.51,"end":2143.71},{"text":"us","start":2143.71,"end":2143.91},{"text":"it","start":2143.91,"end":2144.11},{"text":"shows","start":2144.11,"end":2144.35},{"text":"that","start":2144.35,"end":2144.51},{"text":"exchange","start":2144.51,"end":2144.95},{"text":"of","start":2144.95,"end":2145.07},{"text":"information","start":2145.07,"end":2145.35},{"text":"is","start":2145.35,"end":2145.75},{"text":"a","start":2146.23,"end":2146.63},{"text":"fundamental","start":2146.71,"end":2147.35},{"text":"area.","start":2147.35,"end":2147.63}]},{"text":"And if we have to enhance international tax cooperation among tax administrations and jurisdictions, having this commitment is key.","start":2147.63,"end":2158.24,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":2147.63,"end":2147.87},{"text":"if","start":2147.87,"end":2148.03},{"text":"we","start":2148.03,"end":2148.19},{"text":"have","start":2148.19,"end":2148.35},{"text":"to","start":2148.35,"end":2148.51},{"text":"enhance","start":2148.51,"end":2148.95},{"text":"international","start":2149.11,"end":2149.51},{"text":"tax","start":2149.59,"end":2149.95},{"text":"cooperation","start":2149.95,"end":2150.51},{"text":"among","start":2150.51,"end":2150.79},{"text":"tax","start":2150.79,"end":2151.15},{"text":"administrations","start":2151.15,"end":2152.07},{"text":"and","start":2152.64,"end":2152.8},{"text":"jurisdictions,","start":2152.8,"end":2153.68},{"text":"having","start":2154.64,"end":2155.04},{"text":"this","start":2155.04,"end":2155.44},{"text":"commitment","start":2156.48,"end":2157.2},{"text":"is","start":2157.6,"end":2157.92},{"text":"key.","start":2157.92,"end":2158.24}]},{"text":"But like I said, we are open to have a less detailed text.","start":2158.24,"end":2164.56,"topics":[],"words":[{"text":"But","start":2158.24,"end":2158.56},{"text":"like","start":2158.56,"end":2158.76},{"text":"I","start":2158.76,"end":2158.96},{"text":"said,","start":2158.96,"end":2159.28},{"text":"we","start":2160,"end":2160.28},{"text":"are","start":2160.28,"end":2160.48},{"text":"open","start":2160.48,"end":2160.76},{"text":"to","start":2160.76,"end":2161},{"text":"have","start":2161,"end":2161.28},{"text":"a","start":2161.28,"end":2161.56},{"text":"less","start":2161.56,"end":2161.8},{"text":"detailed","start":2161.8,"end":2162.48},{"text":"text.","start":2164.08,"end":2164.56}]},{"text":"We have not really provided a proposal in terms of how we can make it shorter, but still having that broadness.","start":2164.96,"end":2174.32,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2164.96,"end":2165.24},{"text":"have","start":2165.24,"end":2165.44},{"text":"not","start":2165.44,"end":2165.76},{"text":"really","start":2166.08,"end":2166.48},{"text":"provided","start":2166.48,"end":2167.28},{"text":"a","start":2168.88,"end":2169.16},{"text":"proposal","start":2169.16,"end":2169.72},{"text":"in","start":2169.72,"end":2169.84},{"text":"terms","start":2169.84,"end":2169.96},{"text":"of","start":2169.96,"end":2170.12},{"text":"how","start":2170.12,"end":2170.28},{"text":"we","start":2170.28,"end":2170.44},{"text":"can","start":2170.44,"end":2170.64},{"text":"make","start":2170.64,"end":2170.84},{"text":"it","start":2170.84,"end":2171.12},{"text":"shorter,","start":2171.6,"end":2172.24},{"text":"but","start":2172.4,"end":2172.76},{"text":"still","start":2172.76,"end":2173.08},{"text":"having","start":2173.08,"end":2173.4},{"text":"that","start":2173.4,"end":2173.68},{"text":"broadness.","start":2173.68,"end":2174.32}]}]},{"sentences":[{"text":"We note also that I think when we started the negotiations there was an issue of having forms of exchange information covered in a number of articles.","start":2174.96,"end":2184.95,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2174.96,"end":2175.28},{"text":"note","start":2175.28,"end":2175.6},{"text":"also","start":2175.6,"end":2175.92},{"text":"that","start":2175.92,"end":2176.32},{"text":"I","start":2176.32,"end":2176.56},{"text":"think","start":2176.56,"end":2176.68},{"text":"when","start":2176.68,"end":2176.84},{"text":"we","start":2176.84,"end":2177},{"text":"started","start":2177,"end":2177.24},{"text":"the","start":2177.24,"end":2177.48},{"text":"negotiations","start":2177.48,"end":2178.12},{"text":"there","start":2178.12,"end":2178.32},{"text":"was","start":2178.32,"end":2178.44},{"text":"an","start":2178.44,"end":2178.64},{"text":"issue","start":2178.64,"end":2178.84},{"text":"of","start":2178.84,"end":2179.04},{"text":"having","start":2179.04,"end":2179.36},{"text":"forms","start":2180.71,"end":2181.03},{"text":"of","start":2181.03,"end":2181.27},{"text":"exchange","start":2181.35,"end":2181.91},{"text":"information","start":2181.91,"end":2182.23},{"text":"covered","start":2183.35,"end":2183.87},{"text":"in","start":2183.87,"end":2184.03},{"text":"a","start":2184.03,"end":2184.15},{"text":"number","start":2184.15,"end":2184.27},{"text":"of","start":2184.27,"end":2184.43},{"text":"articles.","start":2184.43,"end":2184.95}]},{"text":"And I think that was one of the reasons that informed having probably a separate article notwithstanding that even in the mutual assistance, mutual administrative assistance, there's a component of exchange information.","start":2184.95,"end":2198.15,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":2184.95,"end":2185.19},{"text":"I","start":2185.19,"end":2185.35},{"text":"think","start":2185.35,"end":2185.55},{"text":"that","start":2185.55,"end":2185.79},{"text":"was","start":2185.79,"end":2185.99},{"text":"one","start":2185.99,"end":2186.19},{"text":"of","start":2186.19,"end":2186.31},{"text":"the","start":2186.31,"end":2186.43},{"text":"reasons","start":2186.43,"end":2186.83},{"text":"that","start":2186.83,"end":2187.11},{"text":"informed","start":2188.31,"end":2189.19},{"text":"having","start":2189.83,"end":2190.23},{"text":"probably","start":2190.31,"end":2190.79},{"text":"a","start":2190.79,"end":2190.95},{"text":"separate","start":2190.95,"end":2191.27},{"text":"article","start":2191.27,"end":2191.59},{"text":"notwithstanding","start":2191.59,"end":2192.35},{"text":"that","start":2192.35,"end":2192.55},{"text":"even","start":2192.55,"end":2192.79},{"text":"in","start":2192.79,"end":2192.95},{"text":"the","start":2192.95,"end":2193.15},{"text":"mutual","start":2193.15,"end":2193.55},{"text":"assistance,","start":2193.55,"end":2194.07},{"text":"mutual","start":2195.11,"end":2195.55},{"text":"administrative","start":2195.55,"end":2196.11},{"text":"assistance,","start":2196.11,"end":2196.55},{"text":"there's","start":2196.55,"end":2196.83},{"text":"a","start":2196.83,"end":2196.95},{"text":"component","start":2196.95,"end":2197.31},{"text":"of","start":2197.31,"end":2197.47},{"text":"exchange","start":2197.47,"end":2197.87},{"text":"information.","start":2197.87,"end":2198.15}]},{"text":"But I think having a high level, a broad commitment which is not that prescript detailed is is one thing that we would go for.","start":2198.23,"end":2207.31,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":2198.23,"end":2198.51},{"text":"I","start":2198.51,"end":2198.67},{"text":"think","start":2198.67,"end":2198.87},{"text":"having","start":2198.87,"end":2199.19},{"text":"a","start":2199.35,"end":2199.63},{"text":"high","start":2199.63,"end":2199.79},{"text":"level,","start":2199.79,"end":2200.07},{"text":"a","start":2200.47,"end":2200.75},{"text":"broad","start":2200.75,"end":2201.03},{"text":"commitment","start":2201.11,"end":2201.83},{"text":"which","start":2201.83,"end":2202.15},{"text":"is","start":2202.15,"end":2202.35},{"text":"not","start":2202.35,"end":2202.63},{"text":"that","start":2202.63,"end":2202.95},{"text":"prescript","start":2202.95,"end":2203.43},{"text":"detailed","start":2203.59,"end":2204.23},{"text":"is","start":2204.71,"end":2205.11},{"text":"is","start":2205.47,"end":2205.59},{"text":"one","start":2205.59,"end":2205.79},{"text":"thing","start":2205.79,"end":2205.99},{"text":"that","start":2205.99,"end":2206.27},{"text":"we","start":2206.35,"end":2206.63},{"text":"would","start":2206.63,"end":2206.79},{"text":"go","start":2206.79,"end":2206.99},{"text":"for.","start":2206.99,"end":2207.31}]},{"text":"The issue of concept of foreseeable relevance, whilst its intended objective is well understood, one of which is to avoid fishing expeditions.","start":2208.19,"end":2217.15,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"The","start":2208.19,"end":2208.51},{"text":"issue","start":2208.51,"end":2208.75},{"text":"of","start":2208.75,"end":2208.99},{"text":"concept","start":2208.99,"end":2209.43},{"text":"of","start":2209.43,"end":2209.63},{"text":"foreseeable","start":2209.63,"end":2210.23},{"text":"relevance,","start":2210.23,"end":2210.83},{"text":"whilst","start":2211.55,"end":2211.99},{"text":"its","start":2211.99,"end":2212.27},{"text":"intended","start":2212.27,"end":2212.71},{"text":"objective","start":2212.71,"end":2213.39},{"text":"is","start":2213.55,"end":2213.87},{"text":"well","start":2213.87,"end":2214.11},{"text":"understood,","start":2214.11,"end":2214.71},{"text":"one","start":2214.71,"end":2214.95},{"text":"of","start":2214.95,"end":2215.11},{"text":"which","start":2215.11,"end":2215.31},{"text":"is","start":2215.31,"end":2215.51},{"text":"to","start":2215.51,"end":2215.67},{"text":"avoid","start":2215.67,"end":2215.99},{"text":"fishing","start":2215.99,"end":2216.51},{"text":"expeditions.","start":2216.51,"end":2217.15}]},{"text":"But some of our member States have had problems with it in terms of the concept.","start":2217.71,"end":2222.11,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"But","start":2217.71,"end":2217.99},{"text":"some","start":2217.99,"end":2218.15},{"text":"of","start":2218.15,"end":2218.31},{"text":"our","start":2218.31,"end":2218.51},{"text":"member","start":2218.51,"end":2218.79},{"text":"States","start":2218.79,"end":2219.11},{"text":"have","start":2219.11,"end":2219.35},{"text":"had","start":2219.35,"end":2219.63},{"text":"problems","start":2219.71,"end":2220.31},{"text":"with","start":2220.31,"end":2220.51},{"text":"it","start":2220.51,"end":2220.75},{"text":"in","start":2220.75,"end":2220.91},{"text":"terms","start":2220.91,"end":2221.07},{"text":"of","start":2221.07,"end":2221.39},{"text":"the","start":2221.47,"end":2221.75},{"text":"concept.","start":2221.75,"end":2222.11}]}]},{"sentences":[{"text":"It becomes problematic in how other jurisdictions determine an issue as not being relevant.","start":2222.11,"end":2228.23,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"It","start":2222.11,"end":2222.31},{"text":"becomes","start":2222.31,"end":2222.67},{"text":"problematic","start":2222.67,"end":2223.27},{"text":"in","start":2223.27,"end":2223.63},{"text":"how","start":2223.63,"end":2223.95},{"text":"other","start":2223.95,"end":2224.23},{"text":"jurisdictions","start":2224.23,"end":2224.95},{"text":"determine","start":2224.95,"end":2225.63},{"text":"an","start":2226.43,"end":2226.75},{"text":"issue","start":2226.75,"end":2227.03},{"text":"as","start":2227.03,"end":2227.27},{"text":"not","start":2227.27,"end":2227.47},{"text":"being","start":2227.47,"end":2227.71},{"text":"relevant.","start":2227.71,"end":2228.23}]},{"text":"And so it's our view that that issue can be dealt with.","start":2228.23,"end":2230.99,"topics":[],"words":[{"text":"And","start":2228.23,"end":2228.51},{"text":"so","start":2228.51,"end":2228.71},{"text":"it's","start":2228.71,"end":2228.91},{"text":"our","start":2228.91,"end":2229.07},{"text":"view","start":2229.07,"end":2229.31},{"text":"that","start":2229.31,"end":2229.55},{"text":"that","start":2229.55,"end":2229.75},{"text":"issue","start":2229.75,"end":2229.99},{"text":"can","start":2229.99,"end":2230.23},{"text":"be","start":2230.23,"end":2230.39},{"text":"dealt","start":2230.39,"end":2230.67},{"text":"with.","start":2230.67,"end":2230.99}]},{"text":"The concept, whilst appreciated, can be dealt with in an appropriate instrument or protocol.","start":2231.69,"end":2237.69,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":2231.69,"end":2231.81},{"text":"concept,","start":2231.81,"end":2232.29},{"text":"whilst","start":2232.29,"end":2232.65},{"text":"appreciated,","start":2232.65,"end":2233.29},{"text":"can","start":2233.29,"end":2233.49},{"text":"be","start":2233.49,"end":2233.65},{"text":"dealt","start":2233.65,"end":2233.89},{"text":"with","start":2233.89,"end":2234.17},{"text":"in","start":2234.25,"end":2234.57},{"text":"an","start":2234.57,"end":2234.77},{"text":"appropriate","start":2234.77,"end":2235.25},{"text":"instrument","start":2235.25,"end":2235.77},{"text":"or","start":2236.09,"end":2236.49},{"text":"protocol.","start":2236.89,"end":2237.69}]}]},{"sentences":[{"text":"Fellow delegates, for us, when we look at paragraph six as currently drafted, we believe that it needs to be to be redrafted.","start":2240.33,"end":2252.25,"topics":[],"words":[{"text":"Fellow","start":2240.33,"end":2240.77},{"text":"delegates,","start":2240.77,"end":2241.37},{"text":"for","start":2242.25,"end":2242.57},{"text":"us,","start":2242.57,"end":2242.85},{"text":"when","start":2242.85,"end":2243.09},{"text":"we","start":2243.09,"end":2243.25},{"text":"look","start":2243.25,"end":2243.41},{"text":"at","start":2243.41,"end":2243.57},{"text":"paragraph","start":2243.57,"end":2244.13},{"text":"six","start":2244.13,"end":2244.49},{"text":"as","start":2245.37,"end":2245.73},{"text":"currently","start":2245.73,"end":2246.09},{"text":"drafted,","start":2246.17,"end":2246.89},{"text":"we","start":2247.69,"end":2247.97},{"text":"believe","start":2247.97,"end":2248.25},{"text":"that","start":2248.25,"end":2248.65},{"text":"it","start":2248.65,"end":2248.97},{"text":"needs","start":2248.97,"end":2249.25},{"text":"to","start":2249.25,"end":2249.49},{"text":"be","start":2249.49,"end":2249.77},{"text":"to","start":2250.81,"end":2251.09},{"text":"be","start":2251.09,"end":2251.33},{"text":"redrafted.","start":2251.33,"end":2252.25}]},{"text":"It appears to us to focus more on limitations which is one sided.","start":2252.33,"end":2258.26,"topics":[],"words":[{"text":"It","start":2252.33,"end":2252.73},{"text":"appears","start":2252.81,"end":2253.33},{"text":"to","start":2253.33,"end":2253.49},{"text":"us","start":2253.49,"end":2253.73},{"text":"to","start":2253.73,"end":2254.09},{"text":"focus","start":2254.65,"end":2255.05},{"text":"more","start":2255.21,"end":2255.49},{"text":"on","start":2255.49,"end":2255.65},{"text":"limitations","start":2255.65,"end":2256.33},{"text":"which","start":2257.06,"end":2257.18},{"text":"is","start":2257.18,"end":2257.38},{"text":"one","start":2257.38,"end":2257.66},{"text":"sided.","start":2257.66,"end":2258.26}]},{"text":"But we think that having it redrafted to make it more of an implementing article.","start":2258.74,"end":2267.3,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":2258.74,"end":2259.06},{"text":"we","start":2259.06,"end":2259.3},{"text":"think","start":2259.3,"end":2259.58},{"text":"that","start":2259.58,"end":2259.94},{"text":"having","start":2260.34,"end":2260.7},{"text":"it","start":2260.7,"end":2261.02},{"text":"redrafted","start":2261.02,"end":2261.94},{"text":"to","start":2262.34,"end":2262.62},{"text":"make","start":2262.62,"end":2262.82},{"text":"it","start":2262.82,"end":2263.14},{"text":"more","start":2264.82,"end":2265.22},{"text":"of","start":2265.22,"end":2265.62},{"text":"an","start":2265.94,"end":2266.26},{"text":"implementing","start":2266.26,"end":2266.98},{"text":"article.","start":2266.98,"end":2267.3}]},{"text":"Especially that we know that currently in different foras there's already mechanisms for exchange of information.","start":2268.66,"end":2276.26,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Especially","start":2268.66,"end":2269.06},{"text":"that","start":2269.22,"end":2269.62},{"text":"we","start":2269.86,"end":2270.18},{"text":"know","start":2270.18,"end":2270.46},{"text":"that","start":2270.46,"end":2270.78},{"text":"currently","start":2270.78,"end":2271.14},{"text":"in","start":2271.86,"end":2272.22},{"text":"different","start":2272.22,"end":2272.58},{"text":"foras","start":2272.659,"end":2273.3},{"text":"there's","start":2273.46,"end":2274.02},{"text":"already","start":2274.02,"end":2274.34},{"text":"mechanisms","start":2274.34,"end":2275.14},{"text":"for","start":2275.14,"end":2275.38},{"text":"exchange","start":2275.38,"end":2275.82},{"text":"of","start":2275.82,"end":2275.98},{"text":"information.","start":2275.98,"end":2276.26}]},{"text":"We know under the Global Forum, I think even from the Africa perspective, we have our own mutual administrative assistance which is based on the ATAF model.","start":2277.86,"end":2288.29,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":2277.86,"end":2278.18},{"text":"know","start":2278.18,"end":2278.42},{"text":"under","start":2278.42,"end":2278.66},{"text":"the","start":2278.66,"end":2278.86},{"text":"Global","start":2278.86,"end":2279.1},{"text":"Forum,","start":2279.1,"end":2279.66},{"text":"I","start":2279.66,"end":2279.86},{"text":"think","start":2279.86,"end":2280.02},{"text":"even","start":2280.02,"end":2280.26},{"text":"from","start":2280.26,"end":2280.5},{"text":"the","start":2280.5,"end":2280.7},{"text":"Africa","start":2280.7,"end":2280.98},{"text":"perspective,","start":2281.06,"end":2281.74},{"text":"we","start":2281.74,"end":2281.98},{"text":"have","start":2281.98,"end":2282.18},{"text":"our","start":2282.18,"end":2282.42},{"text":"own","start":2282.42,"end":2282.74},{"text":"mutual","start":2283.89,"end":2284.17},{"text":"administrative","start":2284.17,"end":2284.73},{"text":"assistance","start":2284.73,"end":2285.41},{"text":"which","start":2286.21,"end":2286.53},{"text":"is","start":2286.53,"end":2286.77},{"text":"based","start":2286.77,"end":2286.97},{"text":"on","start":2286.97,"end":2287.13},{"text":"the","start":2287.13,"end":2287.29},{"text":"ATAF","start":2287.29,"end":2287.77},{"text":"model.","start":2287.77,"end":2288.29}]}]},{"sentences":[{"text":"So that we have at regional levels, like from my country experience under the SADC region.","start":2288.29,"end":2294.13,"topics":[],"words":[{"text":"So","start":2288.29,"end":2288.53},{"text":"that","start":2288.53,"end":2288.77},{"text":"we","start":2288.93,"end":2289.21},{"text":"have","start":2289.21,"end":2289.41},{"text":"at","start":2289.41,"end":2289.65},{"text":"regional","start":2289.65,"end":2290.09},{"text":"levels,","start":2290.09,"end":2290.57},{"text":"like","start":2290.57,"end":2290.81},{"text":"from","start":2290.81,"end":2291.09},{"text":"my","start":2291.73,"end":2292.05},{"text":"country","start":2292.05,"end":2292.37},{"text":"experience","start":2292.37,"end":2292.77},{"text":"under","start":2292.93,"end":2293.21},{"text":"the","start":2293.21,"end":2293.37},{"text":"SADC","start":2293.37,"end":2293.85},{"text":"region.","start":2293.85,"end":2294.13}]},{"text":"So we are aware that there are these other mechanisms that are there, but that does not entail that then we should not have a commitment in this Framework Convention because the reason we are here is to try to ensure that we have an all inclusive framework, but which does not really ignore what is happening in other foras.","start":2294.77,"end":2313.5,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"So","start":2294.77,"end":2295.01},{"text":"we","start":2295.01,"end":2295.13},{"text":"are","start":2295.13,"end":2295.29},{"text":"aware","start":2295.29,"end":2295.65},{"text":"that","start":2295.65,"end":2295.97},{"text":"there","start":2296.13,"end":2296.41},{"text":"are","start":2296.41,"end":2296.57},{"text":"these","start":2296.57,"end":2296.77},{"text":"other","start":2296.77,"end":2297.01},{"text":"mechanisms","start":2297.01,"end":2297.81},{"text":"that","start":2298.05,"end":2298.37},{"text":"are","start":2298.37,"end":2298.57},{"text":"there,","start":2298.57,"end":2298.77},{"text":"but","start":2298.77,"end":2299.05},{"text":"that","start":2299.05,"end":2299.289},{"text":"does","start":2299.289,"end":2299.49},{"text":"not","start":2299.49,"end":2299.73},{"text":"entail","start":2299.73,"end":2300.21},{"text":"that","start":2300.21,"end":2300.45},{"text":"then","start":2300.45,"end":2300.73},{"text":"we","start":2300.73,"end":2300.97},{"text":"should","start":2300.97,"end":2301.13},{"text":"not","start":2301.13,"end":2301.33},{"text":"have","start":2301.33,"end":2301.53},{"text":"a","start":2301.53,"end":2301.69},{"text":"commitment","start":2301.69,"end":2302.29},{"text":"in","start":2303.01,"end":2303.29},{"text":"this","start":2303.29,"end":2303.49},{"text":"Framework","start":2303.49,"end":2303.97},{"text":"Convention","start":2303.97,"end":2304.49},{"text":"because","start":2304.49,"end":2304.73},{"text":"the","start":2304.73,"end":2304.89},{"text":"reason","start":2304.89,"end":2305.13},{"text":"we","start":2305.13,"end":2305.37},{"text":"are","start":2305.37,"end":2305.53},{"text":"here","start":2305.53,"end":2305.69},{"text":"is","start":2305.69,"end":2305.85},{"text":"to","start":2305.85,"end":2305.97},{"text":"try","start":2305.97,"end":2306.09},{"text":"to","start":2306.09,"end":2306.25},{"text":"ensure","start":2306.25,"end":2306.49},{"text":"that","start":2306.49,"end":2306.73},{"text":"we","start":2306.73,"end":2306.85},{"text":"have","start":2306.85,"end":2307.09},{"text":"an","start":2307.17,"end":2307.45},{"text":"all","start":2307.45,"end":2307.69},{"text":"inclusive","start":2307.69,"end":2308.37},{"text":"framework,","start":2309.02,"end":2309.5},{"text":"but","start":2309.9,"end":2310.26},{"text":"which","start":2310.26,"end":2310.58},{"text":"does","start":2310.58,"end":2310.82},{"text":"not","start":2310.82,"end":2311.02},{"text":"really","start":2311.02,"end":2311.3},{"text":"ignore","start":2311.3,"end":2311.86},{"text":"what","start":2311.86,"end":2312.14},{"text":"is","start":2312.14,"end":2312.34},{"text":"happening","start":2312.34,"end":2312.74},{"text":"in","start":2312.74,"end":2312.9},{"text":"other","start":2312.9,"end":2313.1},{"text":"foras.","start":2313.1,"end":2313.5}]},{"text":"I think that is very clear and that's why we have Article 15, which at an appropriate time when we've drafted all these commitments, will then flesh out what would be in Article 15 in terms of how it interacts, how whatever work we do here will interact with other existing instruments, treaties that are there.","start":2313.5,"end":2332.86,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"I","start":2313.5,"end":2313.66},{"text":"think","start":2313.66,"end":2313.82},{"text":"that","start":2313.82,"end":2314.02},{"text":"is","start":2314.02,"end":2314.22},{"text":"very","start":2314.22,"end":2314.54},{"text":"clear","start":2314.78,"end":2315.18},{"text":"and","start":2315.9,"end":2316.3},{"text":"that's","start":2316.46,"end":2316.86},{"text":"why","start":2316.86,"end":2316.98},{"text":"we","start":2316.98,"end":2317.14},{"text":"have","start":2317.14,"end":2317.34},{"text":"Article","start":2317.34,"end":2317.66},{"text":"15,","start":2317.66,"end":2318.06},{"text":"which","start":2318.14,"end":2318.42},{"text":"at","start":2318.42,"end":2318.58},{"text":"an","start":2318.58,"end":2318.74},{"text":"appropriate","start":2318.74,"end":2319.26},{"text":"time","start":2319.26,"end":2319.58},{"text":"when","start":2319.58,"end":2319.78},{"text":"we've","start":2319.78,"end":2320.02},{"text":"drafted","start":2320.02,"end":2320.46},{"text":"all","start":2320.46,"end":2320.66},{"text":"these","start":2320.66,"end":2320.86},{"text":"commitments,","start":2320.86,"end":2321.42},{"text":"will","start":2321.9,"end":2322.22},{"text":"then","start":2322.22,"end":2322.5},{"text":"flesh","start":2322.5,"end":2322.86},{"text":"out","start":2322.86,"end":2323.1},{"text":"what","start":2323.1,"end":2323.3},{"text":"would","start":2323.3,"end":2323.46},{"text":"be","start":2323.46,"end":2323.58},{"text":"in","start":2323.58,"end":2323.7},{"text":"Article","start":2323.7,"end":2323.98},{"text":"15","start":2323.98,"end":2324.38},{"text":"in","start":2324.459,"end":2324.739},{"text":"terms","start":2324.739,"end":2324.94},{"text":"of","start":2324.94,"end":2325.18},{"text":"how","start":2325.18,"end":2325.46},{"text":"it","start":2325.46,"end":2325.78},{"text":"interacts,","start":2325.78,"end":2326.54},{"text":"how","start":2327.18,"end":2327.5},{"text":"whatever","start":2327.5,"end":2327.98},{"text":"work","start":2327.98,"end":2328.26},{"text":"we","start":2328.26,"end":2328.5},{"text":"do","start":2328.5,"end":2328.66},{"text":"here","start":2328.66,"end":2328.82},{"text":"will","start":2328.82,"end":2329.02},{"text":"interact","start":2329.02,"end":2329.5},{"text":"with","start":2329.5,"end":2329.78},{"text":"other","start":2329.78,"end":2330.14},{"text":"existing","start":2330.38,"end":2330.98},{"text":"instruments,","start":2330.98,"end":2331.5},{"text":"treaties","start":2331.5,"end":2332.1},{"text":"that","start":2332.1,"end":2332.34},{"text":"are","start":2332.34,"end":2332.54},{"text":"there.","start":2332.54,"end":2332.86}]},{"text":"And that is a fundamental issue, obviously to look at the good things that are there and also to look at the weaknesses that might be there.","start":2333.02,"end":2341.9,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":2333.02,"end":2333.3},{"text":"that","start":2333.3,"end":2333.46},{"text":"is","start":2333.46,"end":2333.62},{"text":"a","start":2333.62,"end":2333.78},{"text":"fundamental","start":2333.78,"end":2334.38},{"text":"issue,","start":2334.38,"end":2334.66},{"text":"obviously","start":2334.66,"end":2335.31},{"text":"to","start":2336.9,"end":2337.02},{"text":"look","start":2337.02,"end":2337.18},{"text":"at","start":2337.18,"end":2337.34},{"text":"the","start":2337.34,"end":2337.5},{"text":"good","start":2337.5,"end":2337.7},{"text":"things","start":2337.7,"end":2337.94},{"text":"that","start":2337.94,"end":2338.18},{"text":"are","start":2338.18,"end":2338.38},{"text":"there","start":2338.38,"end":2338.62},{"text":"and","start":2338.62,"end":2338.9},{"text":"also","start":2338.9,"end":2339.14},{"text":"to","start":2339.14,"end":2339.34},{"text":"look","start":2339.34,"end":2339.5},{"text":"at","start":2339.5,"end":2339.66},{"text":"the","start":2339.66,"end":2339.82},{"text":"weaknesses","start":2339.82,"end":2340.42},{"text":"that","start":2340.9,"end":2341.22},{"text":"might","start":2341.22,"end":2341.42},{"text":"be","start":2341.42,"end":2341.62},{"text":"there.","start":2341.62,"end":2341.9}]},{"text":"But I don't think this is the time for us to do that gap analysis.","start":2341.9,"end":2345.3,"topics":[],"words":[{"text":"But","start":2341.9,"end":2342.18},{"text":"I","start":2342.18,"end":2342.38},{"text":"don't","start":2342.38,"end":2342.58},{"text":"think","start":2342.58,"end":2342.74},{"text":"this","start":2342.74,"end":2342.94},{"text":"is","start":2342.94,"end":2343.1},{"text":"the","start":2343.1,"end":2343.3},{"text":"time","start":2343.3,"end":2343.54},{"text":"for","start":2343.54,"end":2343.7},{"text":"us","start":2343.7,"end":2343.82},{"text":"to","start":2343.82,"end":2343.98},{"text":"do","start":2343.98,"end":2344.14},{"text":"that","start":2344.14,"end":2344.3},{"text":"gap","start":2344.3,"end":2344.58},{"text":"analysis.","start":2344.58,"end":2345.3}]}]},{"sentences":[{"text":"The time now is to come up with the commitments that give us that foundation of the work that will come through.","start":2345.62,"end":2351.86,"topics":[],"words":[{"text":"The","start":2345.62,"end":2345.94},{"text":"time","start":2345.94,"end":2346.22},{"text":"now","start":2346.22,"end":2346.46},{"text":"is","start":2346.46,"end":2346.62},{"text":"to","start":2346.62,"end":2346.78},{"text":"come","start":2346.78,"end":2346.94},{"text":"up","start":2346.94,"end":2347.1},{"text":"with","start":2347.1,"end":2347.26},{"text":"the","start":2347.26,"end":2347.42},{"text":"commitments","start":2347.42,"end":2348.02},{"text":"that","start":2348.02,"end":2348.34},{"text":"give","start":2348.34,"end":2348.58},{"text":"us","start":2348.58,"end":2348.9},{"text":"that","start":2348.9,"end":2349.26},{"text":"foundation","start":2349.26,"end":2349.86},{"text":"of","start":2350.34,"end":2350.62},{"text":"the","start":2350.62,"end":2350.78},{"text":"work","start":2350.78,"end":2350.98},{"text":"that","start":2350.98,"end":2351.22},{"text":"will","start":2351.22,"end":2351.459},{"text":"come","start":2351.459,"end":2351.66},{"text":"through.","start":2351.66,"end":2351.86}]},{"text":"And missing out that commitment here renders this issue effective.","start":2351.86,"end":2357.7,"topics":[],"words":[{"text":"And","start":2351.86,"end":2352.18},{"text":"missing","start":2352.66,"end":2353.1},{"text":"out","start":2353.1,"end":2353.3},{"text":"that","start":2353.3,"end":2353.54},{"text":"commitment","start":2353.54,"end":2354.1},{"text":"here","start":2354.1,"end":2354.38},{"text":"renders","start":2354.38,"end":2355.06},{"text":"this","start":2356.34,"end":2356.66},{"text":"issue","start":2356.66,"end":2356.98},{"text":"effective.","start":2356.98,"end":2357.7}]},{"text":"We note also that some of our Member States are not part of other for us and therefore this is key.","start":2358.18,"end":2365.18,"topics":[],"words":[{"text":"We","start":2358.18,"end":2358.5},{"text":"note","start":2358.5,"end":2358.9},{"text":"also","start":2358.9,"end":2359.14},{"text":"that","start":2359.14,"end":2359.38},{"text":"some","start":2359.38,"end":2359.58},{"text":"of","start":2359.58,"end":2359.7},{"text":"our","start":2359.7,"end":2359.86},{"text":"Member","start":2359.86,"end":2360.14},{"text":"States","start":2360.14,"end":2360.5},{"text":"are","start":2360.66,"end":2360.94},{"text":"not","start":2360.94,"end":2361.22},{"text":"part","start":2361.82,"end":2361.94},{"text":"of","start":2361.94,"end":2362.14},{"text":"other","start":2362.14,"end":2362.46},{"text":"for","start":2363.02,"end":2363.34},{"text":"us","start":2363.34,"end":2363.58},{"text":"and","start":2363.58,"end":2363.78},{"text":"therefore","start":2363.78,"end":2364.22},{"text":"this","start":2364.3,"end":2364.58},{"text":"is","start":2364.58,"end":2364.82},{"text":"key.","start":2364.82,"end":2365.18}]},{"text":"And therefore in terms of Article 6, paragraph 6, rather we are proposing that the text should read as follows.","start":2365.5,"end":2373.26,"topics":[],"words":[{"text":"And","start":2365.5,"end":2365.78},{"text":"therefore","start":2365.78,"end":2366.1},{"text":"in","start":2366.1,"end":2366.3},{"text":"terms","start":2366.3,"end":2366.46},{"text":"of","start":2366.46,"end":2366.66},{"text":"Article","start":2366.66,"end":2366.94},{"text":"6,","start":2367.1,"end":2367.5},{"text":"paragraph","start":2367.98,"end":2368.5},{"text":"6,","start":2368.5,"end":2368.78},{"text":"rather","start":2368.78,"end":2369.18},{"text":"we","start":2369.5,"end":2369.78},{"text":"are","start":2369.78,"end":2369.98},{"text":"proposing","start":2369.98,"end":2370.58},{"text":"that","start":2370.58,"end":2370.94},{"text":"the","start":2370.94,"end":2371.26},{"text":"text","start":2371.26,"end":2371.66},{"text":"should","start":2372.06,"end":2372.38},{"text":"read","start":2372.38,"end":2372.66},{"text":"as","start":2372.66,"end":2372.9},{"text":"follows.","start":2372.9,"end":2373.26}]},{"text":"It can also be, it can be refined.","start":2373.26,"end":2375.18,"topics":[],"words":[{"text":"It","start":2373.26,"end":2373.46},{"text":"can","start":2373.46,"end":2373.62},{"text":"also","start":2373.62,"end":2373.82},{"text":"be,","start":2373.82,"end":2374.1},{"text":"it","start":2374.1,"end":2374.34},{"text":"can","start":2374.34,"end":2374.5},{"text":"be","start":2374.5,"end":2374.66},{"text":"refined.","start":2374.66,"end":2375.18}]}]},{"sentences":[{"text":"But our current proposal that it should read.","start":2375.98,"end":2378.26,"topics":[],"words":[{"text":"But","start":2375.98,"end":2376.3},{"text":"our","start":2376.3,"end":2376.58},{"text":"current","start":2376.58,"end":2376.9},{"text":"proposal","start":2376.9,"end":2377.42},{"text":"that","start":2377.42,"end":2377.619},{"text":"it","start":2377.619,"end":2377.78},{"text":"should","start":2377.78,"end":2377.98},{"text":"read.","start":2377.98,"end":2378.26}]},{"text":"In implementing this Article, the State Parties shall take into account the needs and capacities of developing countries and countries in special situations, as well as such guidance or instruments as may be provided from time to time through guidance protocols or other instruments by the Conference of the State Parties.","start":2378.26,"end":2400.6,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"In","start":2378.26,"end":2378.5},{"text":"implementing","start":2378.5,"end":2379.06},{"text":"this","start":2379.06,"end":2379.3},{"text":"Article,","start":2379.3,"end":2379.66},{"text":"the","start":2380.94,"end":2381.22},{"text":"State","start":2381.22,"end":2381.46},{"text":"Parties","start":2381.46,"end":2381.9},{"text":"shall","start":2381.9,"end":2382.18},{"text":"take","start":2382.18,"end":2382.38},{"text":"into","start":2382.38,"end":2382.66},{"text":"account","start":2382.66,"end":2383.02},{"text":"the","start":2383.42,"end":2383.74},{"text":"needs","start":2383.74,"end":2383.98},{"text":"and","start":2383.98,"end":2384.26},{"text":"capacities","start":2384.26,"end":2384.78},{"text":"of","start":2384.78,"end":2384.98},{"text":"developing","start":2384.98,"end":2385.58},{"text":"countries","start":2385.58,"end":2385.9},{"text":"and","start":2386.06,"end":2386.38},{"text":"countries","start":2386.38,"end":2386.7},{"text":"in","start":2386.7,"end":2386.98},{"text":"special","start":2386.98,"end":2387.26},{"text":"situations,","start":2387.8,"end":2388.52},{"text":"as","start":2389.24,"end":2389.56},{"text":"well","start":2389.56,"end":2389.76},{"text":"as","start":2389.76,"end":2389.92},{"text":"such","start":2389.92,"end":2390.2},{"text":"guidance","start":2390.2,"end":2390.76},{"text":"or","start":2390.76,"end":2391.08},{"text":"instruments","start":2391.08,"end":2391.64},{"text":"as","start":2391.96,"end":2392.32},{"text":"may","start":2392.32,"end":2392.56},{"text":"be","start":2392.56,"end":2392.72},{"text":"provided","start":2392.72,"end":2393.28},{"text":"from","start":2393.28,"end":2393.56},{"text":"time","start":2393.56,"end":2393.8},{"text":"to","start":2393.8,"end":2394.04},{"text":"time","start":2394.04,"end":2394.36},{"text":"through","start":2395,"end":2395.4},{"text":"guidance","start":2395.48,"end":2396.12},{"text":"protocols","start":2396.6,"end":2397.44},{"text":"or","start":2397.44,"end":2397.76},{"text":"other","start":2397.76,"end":2398.08},{"text":"instruments","start":2398.08,"end":2398.6},{"text":"by","start":2398.6,"end":2398.88},{"text":"the","start":2398.88,"end":2399.04},{"text":"Conference","start":2399.04,"end":2399.48},{"text":"of","start":2399.48,"end":2399.64},{"text":"the","start":2399.64,"end":2399.76},{"text":"State","start":2399.76,"end":2400.04},{"text":"Parties.","start":2400.04,"end":2400.6}]},{"text":"We believe that the Conference of Parties should have this power in terms of implementation to give guidance which can be just written guidance through the Secretariat or any instrument as may be need on how the work of the exchange information or any issues that are elaborated will then be implemented.","start":2401.4,"end":2422.08,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":2401.4,"end":2401.72},{"text":"believe","start":2401.72,"end":2402},{"text":"that","start":2402,"end":2402.36},{"text":"the","start":2403.16,"end":2403.44},{"text":"Conference","start":2403.44,"end":2403.879},{"text":"of","start":2403.879,"end":2404.12},{"text":"Parties","start":2404.12,"end":2404.56},{"text":"should","start":2404.56,"end":2404.84},{"text":"have","start":2404.84,"end":2405.16},{"text":"this","start":2406.2,"end":2406.56},{"text":"power","start":2406.56,"end":2406.84},{"text":"in","start":2406.84,"end":2407.04},{"text":"terms","start":2407.04,"end":2407.2},{"text":"of","start":2407.2,"end":2407.4},{"text":"implementation","start":2407.4,"end":2408.2},{"text":"to","start":2408.6,"end":2408.88},{"text":"give","start":2408.88,"end":2409.08},{"text":"guidance","start":2409.08,"end":2409.64},{"text":"which","start":2409.8,"end":2410.12},{"text":"can","start":2410.12,"end":2410.36},{"text":"be","start":2410.36,"end":2410.64},{"text":"just","start":2410.64,"end":2410.92},{"text":"written","start":2410.92,"end":2411.24},{"text":"guidance","start":2411.24,"end":2411.64},{"text":"through","start":2411.64,"end":2411.84},{"text":"the","start":2411.84,"end":2412},{"text":"Secretariat","start":2412,"end":2412.6},{"text":"or","start":2412.6,"end":2412.92},{"text":"any","start":2413.52,"end":2413.68},{"text":"instrument","start":2413.68,"end":2414.16},{"text":"as","start":2414.16,"end":2414.48},{"text":"may","start":2414.48,"end":2414.68},{"text":"be","start":2414.68,"end":2414.84},{"text":"need","start":2414.84,"end":2415.12},{"text":"on","start":2415.68,"end":2416.04},{"text":"how","start":2416.04,"end":2416.4},{"text":"the","start":2416.64,"end":2416.96},{"text":"work","start":2416.96,"end":2417.28},{"text":"of","start":2417.28,"end":2417.56},{"text":"the","start":2417.56,"end":2417.72},{"text":"exchange","start":2417.72,"end":2418.2},{"text":"information","start":2418.2,"end":2418.48},{"text":"or","start":2418.48,"end":2418.8},{"text":"any","start":2418.8,"end":2419.04},{"text":"issues","start":2419.04,"end":2419.32},{"text":"that","start":2419.32,"end":2419.64},{"text":"are","start":2419.64,"end":2419.88},{"text":"elaborated","start":2419.88,"end":2420.56},{"text":"will","start":2420.56,"end":2420.84},{"text":"then","start":2420.84,"end":2421.08},{"text":"be","start":2421.08,"end":2421.32},{"text":"implemented.","start":2421.32,"end":2422.08}]},{"text":"We not like in Article 6, Article 7, I think there are some elements of exchange information and obviously they would need for guidance to also be given on how those will be dealt with.","start":2423.12,"end":2438.08,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":2423.12,"end":2423.44},{"text":"not","start":2423.44,"end":2423.72},{"text":"like","start":2423.72,"end":2424.08},{"text":"in","start":2424.8,"end":2425.12},{"text":"Article","start":2425.12,"end":2425.44},{"text":"6,","start":2425.6,"end":2426},{"text":"Article","start":2426.48,"end":2426.88},{"text":"7,","start":2427.04,"end":2427.44},{"text":"I","start":2427.68,"end":2427.96},{"text":"think","start":2427.96,"end":2428.24},{"text":"there","start":2429.039,"end":2429.319},{"text":"are","start":2429.319,"end":2429.48},{"text":"some","start":2429.48,"end":2429.68},{"text":"elements","start":2429.68,"end":2430},{"text":"of","start":2430,"end":2430.24},{"text":"exchange","start":2430.24,"end":2430.68},{"text":"information","start":2430.68,"end":2430.96},{"text":"and","start":2431.68,"end":2432.04},{"text":"obviously","start":2432.04,"end":2432.6},{"text":"they","start":2432.6,"end":2432.84},{"text":"would","start":2432.84,"end":2433.12},{"text":"need","start":2433.12,"end":2433.44},{"text":"for","start":2433.44,"end":2433.84},{"text":"guidance","start":2433.92,"end":2434.4},{"text":"to","start":2434.4,"end":2434.6},{"text":"also","start":2434.6,"end":2434.8},{"text":"be","start":2434.8,"end":2435},{"text":"given","start":2435,"end":2435.28},{"text":"on","start":2435.28,"end":2435.56},{"text":"how","start":2435.56,"end":2435.76},{"text":"those","start":2435.76,"end":2436.08},{"text":"will","start":2436.8,"end":2437.08},{"text":"be","start":2437.08,"end":2437.36},{"text":"dealt","start":2437.36,"end":2437.76},{"text":"with.","start":2437.76,"end":2438.08}]},{"text":"So from the Africa Group, our position is that we should have a separate article, but not that detailed.","start":2439.09,"end":2446.93,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":2439.09,"end":2439.21},{"text":"from","start":2439.21,"end":2439.41},{"text":"the","start":2439.41,"end":2439.61},{"text":"Africa","start":2439.61,"end":2439.89},{"text":"Group,","start":2440.05,"end":2440.45},{"text":"our","start":2441.65,"end":2442.01},{"text":"position","start":2442.01,"end":2442.37},{"text":"is","start":2442.37,"end":2442.69},{"text":"that","start":2442.69,"end":2442.89},{"text":"we","start":2442.89,"end":2443.05},{"text":"should","start":2443.05,"end":2443.33},{"text":"have","start":2443.33,"end":2443.73},{"text":"a","start":2444.53,"end":2444.81},{"text":"separate","start":2444.81,"end":2445.25},{"text":"article,","start":2445.25,"end":2445.57},{"text":"but","start":2445.65,"end":2445.93},{"text":"not","start":2445.93,"end":2446.09},{"text":"that","start":2446.09,"end":2446.29},{"text":"detailed.","start":2446.29,"end":2446.93}]}]},{"sentences":[{"text":"It should be shorter but broad enough.","start":2447.41,"end":2449.41,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":2447.41,"end":2447.69},{"text":"should","start":2447.69,"end":2447.85},{"text":"be","start":2447.85,"end":2448.01},{"text":"shorter","start":2448.01,"end":2448.45},{"text":"but","start":2448.45,"end":2448.73},{"text":"broad","start":2448.73,"end":2449.05},{"text":"enough.","start":2449.05,"end":2449.41}]},{"text":"But we should also have an implementing article noting that there's other forms of exchange information that will be needed to actualize or personalize some of the commitments we've made in the other articles.","start":2450.21,"end":2463.81,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"But","start":2450.21,"end":2450.49},{"text":"we","start":2450.49,"end":2450.65},{"text":"should","start":2450.65,"end":2450.85},{"text":"also","start":2450.85,"end":2451.09},{"text":"have","start":2451.09,"end":2451.29},{"text":"an","start":2451.29,"end":2451.45},{"text":"implementing","start":2451.45,"end":2452.05},{"text":"article","start":2452.05,"end":2452.37},{"text":"noting","start":2452.53,"end":2453.05},{"text":"that","start":2453.05,"end":2453.41},{"text":"there's","start":2453.89,"end":2454.45},{"text":"other","start":2454.45,"end":2454.729},{"text":"forms","start":2454.729,"end":2455.09},{"text":"of","start":2455.09,"end":2455.33},{"text":"exchange","start":2455.33,"end":2455.85},{"text":"information","start":2455.85,"end":2456.13},{"text":"that","start":2456.29,"end":2456.69},{"text":"will","start":2457.01,"end":2457.29},{"text":"be","start":2457.29,"end":2457.45},{"text":"needed","start":2457.45,"end":2457.97},{"text":"to","start":2458.05,"end":2458.37},{"text":"actualize","start":2458.37,"end":2459.09},{"text":"or","start":2459.09,"end":2459.41},{"text":"personalize","start":2459.49,"end":2460.45},{"text":"some","start":2460.93,"end":2461.21},{"text":"of","start":2461.21,"end":2461.33},{"text":"the","start":2461.33,"end":2461.45},{"text":"commitments","start":2461.45,"end":2461.89},{"text":"we've","start":2461.89,"end":2462.21},{"text":"made","start":2462.21,"end":2462.37},{"text":"in","start":2462.37,"end":2462.53},{"text":"the","start":2462.53,"end":2462.77},{"text":"other","start":2462.77,"end":2463.13},{"text":"articles.","start":2463.13,"end":2463.81}]},{"text":"And also whilst we appreciate the concept of foreseeable relevance, but some issues we have, it can be dealt with at an appropriate stage.","start":2465.1,"end":2474.46,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"And","start":2465.1,"end":2465.3},{"text":"also","start":2465.3,"end":2465.66},{"text":"whilst","start":2465.74,"end":2466.14},{"text":"we","start":2466.14,"end":2466.34},{"text":"appreciate","start":2466.34,"end":2466.78},{"text":"the","start":2466.78,"end":2466.98},{"text":"concept","start":2466.98,"end":2467.38},{"text":"of","start":2467.38,"end":2467.54},{"text":"foreseeable","start":2467.54,"end":2468.06},{"text":"relevance,","start":2468.06,"end":2468.7},{"text":"but","start":2469.18,"end":2469.58},{"text":"some","start":2470.38,"end":2470.78},{"text":"issues","start":2471.26,"end":2471.66},{"text":"we","start":2471.66,"end":2471.94},{"text":"have,","start":2471.94,"end":2472.22},{"text":"it","start":2472.22,"end":2472.54},{"text":"can","start":2472.54,"end":2472.74},{"text":"be","start":2472.74,"end":2472.86},{"text":"dealt","start":2472.86,"end":2473.06},{"text":"with","start":2473.06,"end":2473.26},{"text":"at","start":2473.26,"end":2473.46},{"text":"an","start":2473.46,"end":2473.62},{"text":"appropriate","start":2473.62,"end":2474.06},{"text":"stage.","start":2474.06,"end":2474.46}]},{"text":"We also note that whatever standard that is there in any fora, I don't think it's a standard that is never reviewed or revised.","start":2475.1,"end":2484.3,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":2475.1,"end":2475.38},{"text":"also","start":2475.38,"end":2475.66},{"text":"note","start":2475.66,"end":2476.1},{"text":"that","start":2476.1,"end":2476.38},{"text":"whatever","start":2477.34,"end":2477.82},{"text":"standard","start":2477.82,"end":2478.3},{"text":"that","start":2478.3,"end":2478.5},{"text":"is","start":2478.5,"end":2478.7},{"text":"there","start":2478.7,"end":2479.02},{"text":"in","start":2479.74,"end":2480.06},{"text":"any","start":2480.06,"end":2480.379},{"text":"fora,","start":2480.379,"end":2481.02},{"text":"I","start":2481.1,"end":2481.38},{"text":"don't","start":2481.38,"end":2481.58},{"text":"think","start":2481.58,"end":2481.7},{"text":"it's","start":2481.7,"end":2481.94},{"text":"a","start":2481.94,"end":2482.06},{"text":"standard","start":2482.06,"end":2482.42},{"text":"that","start":2482.42,"end":2482.58},{"text":"is","start":2482.58,"end":2482.74},{"text":"never","start":2482.74,"end":2482.98},{"text":"reviewed","start":2482.98,"end":2483.54},{"text":"or","start":2483.54,"end":2483.74},{"text":"revised.","start":2483.74,"end":2484.3}]},{"text":"I think we see a lot of things which standards which are always undergoing review and updates.","start":2484.62,"end":2492.36,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"I","start":2484.62,"end":2484.9},{"text":"think","start":2484.9,"end":2485.14},{"text":"we","start":2485.14,"end":2485.42},{"text":"see","start":2485.42,"end":2485.66},{"text":"a","start":2485.66,"end":2485.82},{"text":"lot","start":2485.82,"end":2485.94},{"text":"of","start":2485.94,"end":2486.1},{"text":"things","start":2486.1,"end":2486.34},{"text":"which","start":2486.34,"end":2486.7},{"text":"standards","start":2487.34,"end":2487.86},{"text":"which","start":2487.86,"end":2488.02},{"text":"are","start":2488.02,"end":2488.26},{"text":"always","start":2488.26,"end":2488.62},{"text":"undergoing","start":2488.62,"end":2489.34},{"text":"review","start":2489.34,"end":2489.74},{"text":"and","start":2491,"end":2491.24},{"text":"updates.","start":2491.72,"end":2492.36}]}]},{"sentences":[{"text":"And the reason there is such is because we need to adapt or respond to the changing global landscape, changing transactions, new issues that are emerging.","start":2493,"end":2506.76,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"And","start":2493,"end":2493.28},{"text":"the","start":2493.28,"end":2493.44},{"text":"reason","start":2493.44,"end":2493.72},{"text":"there","start":2493.72,"end":2494},{"text":"is","start":2494,"end":2494.16},{"text":"such","start":2494.16,"end":2494.44},{"text":"is","start":2494.44,"end":2494.72},{"text":"because","start":2494.72,"end":2494.96},{"text":"we","start":2494.96,"end":2495.2},{"text":"need","start":2495.2,"end":2495.44},{"text":"to","start":2495.44,"end":2495.8},{"text":"adapt","start":2496.76,"end":2497.48},{"text":"or","start":2497.96,"end":2498.32},{"text":"respond","start":2498.32,"end":2498.84},{"text":"to","start":2498.92,"end":2499.2},{"text":"the","start":2499.2,"end":2499.48},{"text":"changing","start":2499.8,"end":2500.44},{"text":"global","start":2500.76,"end":2501.16},{"text":"landscape,","start":2501.16,"end":2501.88},{"text":"changing","start":2503,"end":2503.56},{"text":"transactions,","start":2503.56,"end":2504.28},{"text":"new","start":2505.08,"end":2505.36},{"text":"issues","start":2505.36,"end":2505.6},{"text":"that","start":2505.6,"end":2505.88},{"text":"are","start":2505.88,"end":2506.12},{"text":"emerging.","start":2506.12,"end":2506.76}]},{"text":"And therefore there is nothing that is always perfect.","start":2506.76,"end":2509.48,"topics":[],"words":[{"text":"And","start":2506.76,"end":2507.04},{"text":"therefore","start":2507.04,"end":2507.44},{"text":"there","start":2507.44,"end":2507.6},{"text":"is","start":2507.6,"end":2507.76},{"text":"nothing","start":2507.76,"end":2508.08},{"text":"that","start":2508.08,"end":2508.28},{"text":"is","start":2508.28,"end":2508.56},{"text":"always","start":2508.56,"end":2508.92},{"text":"perfect.","start":2508.92,"end":2509.48}]},{"text":"It always has to be updated and reviewed, regardless of whatever fora we are in.","start":2509.8,"end":2515.56,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"It","start":2509.8,"end":2510.12},{"text":"always","start":2510.12,"end":2510.4},{"text":"has","start":2510.4,"end":2510.68},{"text":"to","start":2510.68,"end":2510.88},{"text":"be","start":2510.88,"end":2511.16},{"text":"updated","start":2511.16,"end":2511.72},{"text":"and","start":2511.72,"end":2512},{"text":"reviewed,","start":2512,"end":2512.68},{"text":"regardless","start":2512.68,"end":2513.28},{"text":"of","start":2513.28,"end":2513.64},{"text":"whatever","start":2514.2,"end":2514.68},{"text":"fora","start":2514.68,"end":2515.04},{"text":"we","start":2515.04,"end":2515.2},{"text":"are","start":2515.2,"end":2515.32},{"text":"in.","start":2515.32,"end":2515.56}]},{"text":"And therefore, having this implementing article which provides the COP to come up with such guidance or instruments is very cardinal for us.","start":2516.05,"end":2524.85,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"And","start":2516.05,"end":2516.17},{"text":"therefore,","start":2516.17,"end":2516.49},{"text":"having","start":2516.49,"end":2516.85},{"text":"this","start":2517.33,"end":2517.69},{"text":"implementing","start":2517.69,"end":2518.37},{"text":"article","start":2518.37,"end":2518.69},{"text":"which","start":2518.69,"end":2519.09},{"text":"provides","start":2519.09,"end":2519.69},{"text":"the","start":2519.69,"end":2519.89},{"text":"COP","start":2519.89,"end":2520.37},{"text":"to","start":2521.01,"end":2521.33},{"text":"come","start":2521.33,"end":2521.53},{"text":"up","start":2521.53,"end":2521.69},{"text":"with","start":2521.69,"end":2521.89},{"text":"such","start":2521.89,"end":2522.21},{"text":"guidance","start":2522.21,"end":2522.73},{"text":"or","start":2522.73,"end":2522.97},{"text":"instruments","start":2522.97,"end":2523.37},{"text":"is","start":2523.37,"end":2523.61},{"text":"very","start":2523.61,"end":2523.85},{"text":"cardinal","start":2523.85,"end":2524.37},{"text":"for","start":2524.37,"end":2524.57},{"text":"us.","start":2524.57,"end":2524.85}]},{"text":"And on that aspect, I submit on behalf of the Africa Group.","start":2526.53,"end":2530.93,"topics":[],"words":[{"text":"And","start":2526.53,"end":2526.85},{"text":"on","start":2526.85,"end":2527.09},{"text":"that","start":2527.09,"end":2527.41},{"text":"aspect,","start":2527.41,"end":2527.97},{"text":"I","start":2528.53,"end":2528.93},{"text":"submit","start":2529.01,"end":2529.57},{"text":"on","start":2529.57,"end":2529.77},{"text":"behalf","start":2529.77,"end":2530.01},{"text":"of","start":2530.01,"end":2530.13},{"text":"the","start":2530.13,"end":2530.25},{"text":"Africa","start":2530.25,"end":2530.53},{"text":"Group.","start":2530.53,"end":2530.93}]}]},{"sentences":[{"text":"Thank you.","start":2530.93,"end":2531.57,"topics":[],"words":[{"text":"Thank","start":2530.93,"end":2531.29},{"text":"you.","start":2531.29,"end":2531.57}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":"Africa Group","function":"Representative"}},{"statement_number":16,"paragraphs":[{"sentences":[{"text":"Thank you. Zambia, United Kingdom, please.","start":2534.05,"end":2536.45,"topics":[],"words":[{"text":"Thank","start":2534.05,"end":2534.37},{"text":"you.","start":2534.37,"end":2534.53},{"text":"Zambia,","start":2534.53,"end":2535.17},{"text":"United","start":2535.25,"end":2535.65},{"text":"Kingdom,","start":2535.65,"end":2536.13},{"text":"please.","start":2536.13,"end":2536.45}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":17,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Kholid.","start":2539.25,"end":2540.69,"topics":[],"words":[{"text":"Thank","start":2539.25,"end":2539.61},{"text":"you,","start":2539.61,"end":2539.77},{"text":"Mr.","start":2539.77,"end":2540.05},{"text":"Kholid.","start":2540.05,"end":2540.69}]},{"text":"To a large extent, the United Kingdom would like to echo what has already been said by colleagues from Germany, from Italy, from Canada.","start":2542.52,"end":2550.04,"topics":[],"words":[{"text":"To","start":2542.52,"end":2542.64},{"text":"a","start":2542.64,"end":2542.76},{"text":"large","start":2542.76,"end":2542.92},{"text":"extent,","start":2542.92,"end":2543.24},{"text":"the","start":2543.24,"end":2543.44},{"text":"United","start":2543.44,"end":2543.68},{"text":"Kingdom","start":2543.68,"end":2544.04},{"text":"would","start":2544.04,"end":2544.16},{"text":"like","start":2544.16,"end":2544.32},{"text":"to","start":2544.32,"end":2544.48},{"text":"echo","start":2544.48,"end":2545},{"text":"what","start":2545.16,"end":2545.44},{"text":"has","start":2545.44,"end":2545.6},{"text":"already","start":2545.6,"end":2545.8},{"text":"been","start":2545.8,"end":2546},{"text":"said","start":2546,"end":2546.2},{"text":"by","start":2546.2,"end":2546.44},{"text":"colleagues","start":2546.44,"end":2547},{"text":"from","start":2547,"end":2547.24},{"text":"Germany,","start":2547.24,"end":2547.88},{"text":"from","start":2548.52,"end":2548.84},{"text":"Italy,","start":2548.84,"end":2549.36},{"text":"from","start":2549.36,"end":2549.68},{"text":"Canada.","start":2549.68,"end":2550.04}]},{"text":"But there are two very specific points that we wanted to make.","start":2550.84,"end":2554.52,"topics":[],"words":[{"text":"But","start":2550.84,"end":2551.12},{"text":"there","start":2551.12,"end":2551.28},{"text":"are","start":2551.28,"end":2551.48},{"text":"two","start":2551.48,"end":2551.8},{"text":"very","start":2551.96,"end":2552.36},{"text":"specific","start":2552.36,"end":2552.92},{"text":"points","start":2552.92,"end":2553.32},{"text":"that","start":2553.32,"end":2553.6},{"text":"we","start":2553.6,"end":2553.76},{"text":"wanted","start":2553.76,"end":2554.08},{"text":"to","start":2554.08,"end":2554.24},{"text":"make.","start":2554.24,"end":2554.52}]},{"text":"So, look, the UK considers transparency and exchange of information to be cornerstones of effective international tax cooperation.","start":2555.16,"end":2561.88,"topics":[],"words":[{"text":"So,","start":2555.16,"end":2555.44},{"text":"look,","start":2555.44,"end":2555.6},{"text":"the","start":2555.6,"end":2555.76},{"text":"UK","start":2555.76,"end":2556},{"text":"considers","start":2556,"end":2556.48},{"text":"transparency","start":2556.48,"end":2557.16},{"text":"and","start":2557.16,"end":2557.4},{"text":"exchange","start":2557.4,"end":2557.759},{"text":"of","start":2557.759,"end":2557.919},{"text":"information","start":2557.919,"end":2558.2},{"text":"to","start":2558.2,"end":2558.44},{"text":"be","start":2558.44,"end":2558.6},{"text":"cornerstones","start":2558.6,"end":2559.4},{"text":"of","start":2559.4,"end":2559.64},{"text":"effective","start":2559.64,"end":2560.24},{"text":"international","start":2560.24,"end":2560.6},{"text":"tax","start":2560.76,"end":2561.16},{"text":"cooperation.","start":2561.16,"end":2561.88}]},{"text":"And so we welcome their reflection in the Framework Convention.","start":2562.44,"end":2566.12,"topics":[],"words":[{"text":"And","start":2562.44,"end":2562.84},{"text":"so","start":2562.84,"end":2563.2},{"text":"we","start":2563.2,"end":2563.48},{"text":"welcome","start":2563.48,"end":2564},{"text":"their","start":2564,"end":2564.24},{"text":"reflection","start":2564.24,"end":2564.84},{"text":"in","start":2564.84,"end":2565},{"text":"the","start":2565,"end":2565.12},{"text":"Framework","start":2565.12,"end":2565.48},{"text":"Convention.","start":2565.48,"end":2566.12}]}]},{"sentences":[{"text":"But we think that there is a difference between a principle and an operational commitment.","start":2566.68,"end":2571.64,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":2566.68,"end":2566.96},{"text":"we","start":2566.96,"end":2567.12},{"text":"think","start":2567.12,"end":2567.28},{"text":"that","start":2567.28,"end":2567.44},{"text":"there","start":2567.44,"end":2567.6},{"text":"is","start":2567.6,"end":2567.76},{"text":"a","start":2567.76,"end":2567.88},{"text":"difference","start":2567.88,"end":2568.32},{"text":"between","start":2568.32,"end":2568.64},{"text":"a","start":2568.64,"end":2568.92},{"text":"principle","start":2568.92,"end":2569.56},{"text":"and","start":2569.96,"end":2570.08},{"text":"an","start":2570.08,"end":2570.24},{"text":"operational","start":2570.24,"end":2570.84},{"text":"commitment.","start":2571,"end":2571.64}]},{"text":"And it's not really a question of whether we have an article or not on exchange of information, but it is about the way in which that is represented within the text.","start":2573,"end":2582.04,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":2573,"end":2573.32},{"text":"it's","start":2573.32,"end":2573.64},{"text":"not","start":2573.64,"end":2573.8},{"text":"really","start":2573.8,"end":2574},{"text":"a","start":2574,"end":2574.16},{"text":"question","start":2574.16,"end":2574.44},{"text":"of","start":2574.44,"end":2574.72},{"text":"whether","start":2574.72,"end":2574.92},{"text":"we","start":2574.92,"end":2575.12},{"text":"have","start":2575.12,"end":2575.28},{"text":"an","start":2575.28,"end":2575.44},{"text":"article","start":2575.44,"end":2575.72},{"text":"or","start":2575.72,"end":2576},{"text":"not","start":2576,"end":2576.24},{"text":"on","start":2576.24,"end":2576.52},{"text":"exchange","start":2576.52,"end":2576.88},{"text":"of","start":2576.88,"end":2577.04},{"text":"information,","start":2577.04,"end":2577.32},{"text":"but","start":2577.88,"end":2578.16},{"text":"it","start":2578.16,"end":2578.32},{"text":"is","start":2578.32,"end":2578.48},{"text":"about","start":2578.48,"end":2578.68},{"text":"the","start":2578.68,"end":2578.88},{"text":"way","start":2578.88,"end":2579.04},{"text":"in","start":2579.04,"end":2579.2},{"text":"which","start":2579.2,"end":2579.44},{"text":"that","start":2579.44,"end":2579.68},{"text":"is","start":2579.68,"end":2579.92},{"text":"represented","start":2579.92,"end":2580.92},{"text":"within","start":2580.92,"end":2581.32},{"text":"the","start":2581.4,"end":2581.68},{"text":"text.","start":2581.68,"end":2582.04}]},{"text":"And it's absolutely pivotal that as we are representing it, we are taking into account the enormous amount of work that has already been done to deliver transparency in this space.","start":2582.84,"end":2591.28,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":2582.84,"end":2583.12},{"text":"it's","start":2583.12,"end":2583.36},{"text":"absolutely","start":2583.36,"end":2583.92},{"text":"pivotal","start":2583.92,"end":2584.52},{"text":"that","start":2584.6,"end":2584.88},{"text":"as","start":2584.88,"end":2585.04},{"text":"we","start":2585.04,"end":2585.2},{"text":"are","start":2585.2,"end":2585.32},{"text":"representing","start":2585.32,"end":2585.8},{"text":"it,","start":2585.8,"end":2585.999},{"text":"we","start":2585.999,"end":2586.16},{"text":"are","start":2586.16,"end":2586.32},{"text":"taking","start":2586.32,"end":2586.56},{"text":"into","start":2586.56,"end":2586.84},{"text":"account","start":2586.84,"end":2587.16},{"text":"the","start":2587.32,"end":2587.6},{"text":"enormous","start":2587.6,"end":2587.96},{"text":"amount","start":2587.96,"end":2588.16},{"text":"of","start":2588.16,"end":2588.32},{"text":"work","start":2588.32,"end":2588.48},{"text":"that","start":2588.48,"end":2588.64},{"text":"has","start":2588.64,"end":2588.8},{"text":"already","start":2588.8,"end":2589},{"text":"been","start":2589,"end":2589.24},{"text":"done","start":2589.24,"end":2589.52},{"text":"to","start":2589.52,"end":2589.76},{"text":"deliver","start":2589.76,"end":2590},{"text":"transparency","start":2590,"end":2590.68},{"text":"in","start":2590.68,"end":2590.88},{"text":"this","start":2590.88,"end":2591.04},{"text":"space.","start":2591.04,"end":2591.28}]},{"text":"I mean, for example, notably the Common Reporting Standard, which brought an end to financial secrecy.","start":2591.28,"end":2596.6,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"I","start":2591.28,"end":2591.52},{"text":"mean,","start":2591.52,"end":2591.8},{"text":"for","start":2591.8,"end":2592.08},{"text":"example,","start":2592.08,"end":2592.56},{"text":"notably","start":2592.56,"end":2593.08},{"text":"the","start":2593.24,"end":2593.52},{"text":"Common","start":2593.52,"end":2593.84},{"text":"Reporting","start":2593.84,"end":2594.2},{"text":"Standard,","start":2594.2,"end":2594.56},{"text":"which","start":2594.56,"end":2594.76},{"text":"brought","start":2594.76,"end":2595.04},{"text":"an","start":2595.04,"end":2595.2},{"text":"end","start":2595.2,"end":2595.36},{"text":"to","start":2595.36,"end":2595.52},{"text":"financial","start":2595.52,"end":2595.8},{"text":"secrecy.","start":2595.8,"end":2596.6}]},{"text":"And I'm sure it's not in anybody's interest to be creating duplication of these efforts which have been so pivotal to the international tax system.","start":2596.6,"end":2608.18,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":2596.6,"end":2596.88},{"text":"I'm","start":2596.88,"end":2597.08},{"text":"sure","start":2597.08,"end":2597.2},{"text":"it's","start":2597.2,"end":2597.44},{"text":"not","start":2597.44,"end":2597.6},{"text":"in","start":2597.6,"end":2597.72},{"text":"anybody's","start":2597.72,"end":2598.24},{"text":"interest","start":2598.24,"end":2598.52},{"text":"to","start":2599.62,"end":2599.78},{"text":"be","start":2599.78,"end":2600.1},{"text":"creating","start":2602.18,"end":2602.9},{"text":"duplication","start":2603.14,"end":2603.94},{"text":"of","start":2604.02,"end":2604.3},{"text":"these","start":2604.3,"end":2604.54},{"text":"efforts","start":2604.54,"end":2605.06},{"text":"which","start":2605.22,"end":2605.5},{"text":"have","start":2605.5,"end":2605.66},{"text":"been","start":2605.66,"end":2605.82},{"text":"so","start":2605.82,"end":2605.98},{"text":"pivotal","start":2605.98,"end":2606.58},{"text":"to","start":2606.74,"end":2606.98},{"text":"the","start":2606.98,"end":2607.1},{"text":"international","start":2607.1,"end":2607.38},{"text":"tax","start":2607.38,"end":2607.78},{"text":"system.","start":2607.78,"end":2608.18}]}]},{"sentences":[{"text":"The second point that we would also like to make and has again been made by other colleagues, but we wanted to emphasize is the concerns surrounding foreseeable relevance and the importance of the wider safeguards here.","start":2608.98,"end":2621.22,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"The","start":2608.98,"end":2609.26},{"text":"second","start":2609.26,"end":2609.54},{"text":"point","start":2609.54,"end":2609.9},{"text":"that","start":2609.9,"end":2610.14},{"text":"we","start":2610.14,"end":2610.3},{"text":"would","start":2610.3,"end":2610.46},{"text":"also","start":2610.46,"end":2610.7},{"text":"like","start":2610.7,"end":2610.94},{"text":"to","start":2610.94,"end":2611.1},{"text":"make","start":2611.1,"end":2611.3},{"text":"and","start":2611.3,"end":2611.5},{"text":"has","start":2611.5,"end":2611.66},{"text":"again","start":2611.66,"end":2611.9},{"text":"been","start":2611.9,"end":2612.14},{"text":"made","start":2612.14,"end":2612.3},{"text":"by","start":2612.3,"end":2612.46},{"text":"other","start":2612.46,"end":2612.62},{"text":"colleagues,","start":2612.62,"end":2613.02},{"text":"but","start":2613.02,"end":2613.14},{"text":"we","start":2613.14,"end":2613.26},{"text":"wanted","start":2613.26,"end":2613.54},{"text":"to","start":2613.54,"end":2613.66},{"text":"emphasize","start":2613.66,"end":2614.26},{"text":"is","start":2614.42,"end":2614.779},{"text":"the","start":2614.779,"end":2615.019},{"text":"concerns","start":2615.019,"end":2615.62},{"text":"surrounding","start":2616.02,"end":2616.74},{"text":"foreseeable","start":2616.98,"end":2617.62},{"text":"relevance","start":2617.62,"end":2618.18},{"text":"and","start":2618.58,"end":2618.98},{"text":"the","start":2618.98,"end":2619.26},{"text":"importance","start":2619.26,"end":2619.7},{"text":"of","start":2619.7,"end":2619.86},{"text":"the","start":2619.86,"end":2619.98},{"text":"wider","start":2619.98,"end":2620.3},{"text":"safeguards","start":2620.3,"end":2620.9},{"text":"here.","start":2620.9,"end":2621.22}]},{"text":"You know, the reason these are important, and this is something that was said very clearly by our colleague from Germany, is they are about the operationalization of fundamental rights.","start":2622.1,"end":2630.26,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"You","start":2622.1,"end":2622.38},{"text":"know,","start":2622.38,"end":2622.62},{"text":"the","start":2622.62,"end":2622.9},{"text":"reason","start":2622.9,"end":2623.18},{"text":"these","start":2623.18,"end":2623.46},{"text":"are","start":2623.46,"end":2623.66},{"text":"important,","start":2623.66,"end":2623.94},{"text":"and","start":2624.02,"end":2624.3},{"text":"this","start":2624.3,"end":2624.46},{"text":"is","start":2624.46,"end":2624.62},{"text":"something","start":2624.62,"end":2624.82},{"text":"that","start":2624.82,"end":2624.98},{"text":"was","start":2624.98,"end":2625.1},{"text":"said","start":2625.1,"end":2625.26},{"text":"very","start":2625.26,"end":2625.46},{"text":"clearly","start":2625.46,"end":2625.78},{"text":"by","start":2625.78,"end":2625.9},{"text":"our","start":2625.9,"end":2626.06},{"text":"colleague","start":2626.06,"end":2626.38},{"text":"from","start":2626.38,"end":2626.54},{"text":"Germany,","start":2626.54,"end":2627.06},{"text":"is","start":2627.06,"end":2627.34},{"text":"they","start":2627.34,"end":2627.5},{"text":"are","start":2627.5,"end":2627.66},{"text":"about","start":2627.66,"end":2627.86},{"text":"the","start":2627.86,"end":2628.06},{"text":"operationalization","start":2628.06,"end":2628.9},{"text":"of","start":2629.06,"end":2629.34},{"text":"fundamental","start":2629.34,"end":2629.94},{"text":"rights.","start":2629.94,"end":2630.26}]},{"text":"And so it's absolutely important that we are recognizing this in whatever text that we have.","start":2630.8,"end":2636.72,"topics":[],"words":[{"text":"And","start":2630.8,"end":2630.96},{"text":"so","start":2630.96,"end":2631.12},{"text":"it's","start":2631.12,"end":2631.32},{"text":"absolutely","start":2631.32,"end":2632},{"text":"important","start":2632.16,"end":2632.56},{"text":"that","start":2633.12,"end":2633.4},{"text":"we","start":2633.4,"end":2633.56},{"text":"are","start":2633.56,"end":2633.72},{"text":"recognizing","start":2633.72,"end":2634.48},{"text":"this","start":2634.48,"end":2634.8},{"text":"in","start":2635.04,"end":2635.32},{"text":"whatever","start":2635.32,"end":2635.8},{"text":"text","start":2635.8,"end":2636.2},{"text":"that","start":2636.2,"end":2636.4},{"text":"we","start":2636.4,"end":2636.52},{"text":"have.","start":2636.52,"end":2636.72}]},{"text":"And so the current text that is on the table is very challenging from that perspective.","start":2636.72,"end":2641.28,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"And","start":2636.72,"end":2636.92},{"text":"so","start":2636.92,"end":2637.2},{"text":"the","start":2637.2,"end":2637.44},{"text":"current","start":2637.44,"end":2637.6},{"text":"text","start":2637.6,"end":2637.88},{"text":"that","start":2637.88,"end":2638},{"text":"is","start":2638,"end":2638.12},{"text":"on","start":2638.12,"end":2638.24},{"text":"the","start":2638.24,"end":2638.32},{"text":"table","start":2638.32,"end":2638.6},{"text":"is","start":2638.6,"end":2638.96},{"text":"very","start":2639.52,"end":2639.8},{"text":"challenging","start":2639.8,"end":2640.32},{"text":"from","start":2640.32,"end":2640.52},{"text":"that","start":2640.52,"end":2640.68},{"text":"perspective.","start":2640.68,"end":2641.28}]},{"text":"Thank you very much.","start":2641.6,"end":2642.48,"topics":[],"words":[{"text":"Thank","start":2641.6,"end":2641.92},{"text":"you","start":2641.92,"end":2642.04},{"text":"very","start":2642.04,"end":2642.2},{"text":"much.","start":2642.2,"end":2642.48}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":18,"paragraphs":[{"sentences":[{"text":"Right, thank you.","start":2649.84,"end":2650.88,"topics":[],"words":[{"text":"Right,","start":2649.84,"end":2650.24},{"text":"thank","start":2650.24,"end":2650.6},{"text":"you.","start":2650.6,"end":2650.88}]},{"text":"We now have Senegal, please.","start":2650.88,"end":2652.96,"topics":[],"words":[{"text":"We","start":2650.88,"end":2651.16},{"text":"now","start":2651.16,"end":2651.32},{"text":"have","start":2651.32,"end":2651.6},{"text":"Senegal,","start":2651.92,"end":2652.64},{"text":"please.","start":2652.64,"end":2652.96}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":19,"paragraphs":[{"sentences":[{"text":"Bonjour, monsieur.","start":2658.22,"end":2659.18,"topics":[],"words":[{"text":"Bonjour,","start":2658.22,"end":2658.62},{"text":"monsieur.","start":2658.62,"end":2659.18}]},{"text":"Very good morning, colleagues.","start":2659.9,"end":2662.22,"topics":[],"words":[{"text":"Very","start":2659.9,"end":2660.3},{"text":"good","start":2660.62,"end":2660.98},{"text":"morning,","start":2660.98,"end":2661.34},{"text":"colleagues.","start":2661.34,"end":2662.22}]},{"text":"Dear colleagues, Senegal would first of all like to express its support for the African position as set out by the distinguished delegate of Zambia.","start":2662.3,"end":2672.14,"topics":[],"words":[{"text":"Dear","start":2662.3,"end":2662.74},{"text":"colleagues,","start":2662.74,"end":2663.42},{"text":"Senegal","start":2663.58,"end":2664.46},{"text":"would","start":2664.54,"end":2664.9},{"text":"first","start":2664.9,"end":2665.14},{"text":"of","start":2665.14,"end":2665.3},{"text":"all","start":2665.3,"end":2665.5},{"text":"like","start":2665.5,"end":2665.7},{"text":"to","start":2665.7,"end":2665.86},{"text":"express","start":2665.86,"end":2666.14},{"text":"its","start":2666.14,"end":2666.46},{"text":"support","start":2666.46,"end":2666.78},{"text":"for","start":2667.74,"end":2668.06},{"text":"the","start":2668.06,"end":2668.3},{"text":"African","start":2668.3,"end":2668.86},{"text":"position","start":2668.86,"end":2669.18},{"text":"as","start":2669.34,"end":2669.7},{"text":"set","start":2669.7,"end":2669.98},{"text":"out","start":2669.98,"end":2670.22},{"text":"by","start":2670.22,"end":2670.42},{"text":"the","start":2670.42,"end":2670.54},{"text":"distinguished","start":2670.54,"end":2670.94},{"text":"delegate","start":2670.94,"end":2671.34},{"text":"of","start":2671.34,"end":2671.5},{"text":"Zambia.","start":2671.5,"end":2672.14}]},{"text":"And we'd also like to make a few comments in our national capacity.","start":2673.02,"end":2676.62,"topics":[],"words":[{"text":"And","start":2673.02,"end":2673.3},{"text":"we'd","start":2673.3,"end":2673.54},{"text":"also","start":2673.54,"end":2673.74},{"text":"like","start":2673.74,"end":2673.94},{"text":"to","start":2673.94,"end":2674.1},{"text":"make","start":2674.1,"end":2674.3},{"text":"a","start":2674.3,"end":2674.5},{"text":"few","start":2674.5,"end":2674.74},{"text":"comments","start":2674.74,"end":2675.1},{"text":"in","start":2675.18,"end":2675.46},{"text":"our","start":2675.46,"end":2675.62},{"text":"national","start":2675.62,"end":2675.9},{"text":"capacity.","start":2675.9,"end":2676.62}]},{"text":"So, on this Article 10, paragraph 1 focuses on prevention of avoidance and evasion, Whereas exchange of information actually has two functions, both preventive and dissuasive deterrent.","start":2678.54,"end":2696.69,"topics":[],"words":[{"text":"So,","start":2678.54,"end":2678.86},{"text":"on","start":2678.86,"end":2679.06},{"text":"this","start":2679.06,"end":2679.26},{"text":"Article","start":2679.26,"end":2679.58},{"text":"10,","start":2679.66,"end":2680.06},{"text":"paragraph","start":2680.54,"end":2681.26},{"text":"1","start":2681.26,"end":2681.66},{"text":"focuses","start":2685.09,"end":2685.53},{"text":"on","start":2685.53,"end":2685.77},{"text":"prevention","start":2685.77,"end":2686.61},{"text":"of","start":2687.01,"end":2687.41},{"text":"avoidance","start":2687.97,"end":2688.69},{"text":"and","start":2688.69,"end":2688.89},{"text":"evasion,","start":2688.89,"end":2689.57},{"text":"Whereas","start":2690.61,"end":2691.13},{"text":"exchange","start":2691.13,"end":2691.49},{"text":"of","start":2691.49,"end":2691.61},{"text":"information","start":2691.61,"end":2691.89},{"text":"actually","start":2691.89,"end":2692.21},{"text":"has","start":2692.21,"end":2692.53},{"text":"two","start":2692.69,"end":2693.09},{"text":"functions,","start":2693.25,"end":2693.81},{"text":"both","start":2693.81,"end":2694.13},{"text":"preventive","start":2694.13,"end":2694.65},{"text":"and","start":2694.65,"end":2694.81},{"text":"dissuasive","start":2694.81,"end":2695.57},{"text":"deterrent.","start":2696.05,"end":2696.69}]}]},{"sentences":[{"text":"If we focus on the end goal of exchange of information, the two of these things need to be highlighted in paragraph 1.","start":2696.69,"end":2704.29,"topics":[],"words":[{"text":"If","start":2696.69,"end":2696.85},{"text":"we","start":2696.85,"end":2696.97},{"text":"focus","start":2696.97,"end":2697.17},{"text":"on","start":2697.17,"end":2697.37},{"text":"the","start":2697.37,"end":2697.53},{"text":"end","start":2697.53,"end":2697.73},{"text":"goal","start":2697.73,"end":2698.21},{"text":"of","start":2698.53,"end":2698.93},{"text":"exchange","start":2698.93,"end":2699.49},{"text":"of","start":2699.49,"end":2699.73},{"text":"information,","start":2699.73,"end":2700.05},{"text":"the","start":2700.29,"end":2700.69},{"text":"two","start":2700.69,"end":2701.09},{"text":"of","start":2701.09,"end":2701.37},{"text":"these","start":2701.37,"end":2701.61},{"text":"things","start":2701.61,"end":2701.93},{"text":"need","start":2701.93,"end":2702.17},{"text":"to","start":2702.17,"end":2702.29},{"text":"be","start":2702.29,"end":2702.41},{"text":"highlighted","start":2702.41,"end":2702.97},{"text":"in","start":2702.97,"end":2703.25},{"text":"paragraph","start":2703.25,"end":2703.93},{"text":"1.","start":2703.93,"end":2704.29}]}]},{"sentences":[{"text":"In 3A.","start":2706.37,"end":2708.11,"topics":[],"words":[{"text":"In","start":2706.37,"end":2706.77},{"text":"3A.","start":2706.93,"end":2708.11}]},{"text":"We should also set out a clear framework for limitations which could undermine the effectivity of exchange of information.","start":2708.67,"end":2715.39,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":2708.67,"end":2708.99},{"text":"should","start":2708.99,"end":2709.27},{"text":"also","start":2709.27,"end":2709.63},{"text":"set","start":2709.95,"end":2710.23},{"text":"out","start":2710.23,"end":2710.39},{"text":"a","start":2710.39,"end":2710.55},{"text":"clear","start":2710.55,"end":2710.83},{"text":"framework","start":2710.83,"end":2711.39},{"text":"for","start":2711.39,"end":2711.59},{"text":"limitations","start":2711.59,"end":2712.23},{"text":"which","start":2712.23,"end":2712.55},{"text":"could","start":2712.55,"end":2712.83},{"text":"undermine","start":2712.83,"end":2713.27},{"text":"the","start":2713.27,"end":2713.43},{"text":"effectivity","start":2713.43,"end":2714.19},{"text":"of","start":2714.19,"end":2714.43},{"text":"exchange","start":2714.43,"end":2714.87},{"text":"of","start":2714.87,"end":2715.07},{"text":"information.","start":2715.07,"end":2715.39}]},{"text":"With that in mind, we need to define indeed very clearly and very clearly so the situations where exchange of information would not be compatible with the legislation or administrative practice of a state party.","start":2715.95,"end":2728.03,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"With","start":2715.95,"end":2716.23},{"text":"that","start":2716.23,"end":2716.43},{"text":"in","start":2716.43,"end":2716.63},{"text":"mind,","start":2716.63,"end":2716.87},{"text":"we","start":2716.87,"end":2717.07},{"text":"need","start":2717.07,"end":2717.15},{"text":"to","start":2717.15,"end":2717.27},{"text":"define","start":2717.27,"end":2717.79},{"text":"indeed","start":2717.87,"end":2718.39},{"text":"very","start":2718.39,"end":2718.71},{"text":"clearly","start":2718.71,"end":2719.23},{"text":"and","start":2719.23,"end":2719.43},{"text":"very","start":2719.43,"end":2719.63},{"text":"clearly","start":2719.63,"end":2720.03},{"text":"so","start":2720.03,"end":2720.23},{"text":"the","start":2720.23,"end":2720.39},{"text":"situations","start":2720.39,"end":2720.87},{"text":"where","start":2720.87,"end":2721.03},{"text":"exchange","start":2721.03,"end":2721.35},{"text":"of","start":2721.35,"end":2721.51},{"text":"information","start":2721.51,"end":2721.79},{"text":"would","start":2721.87,"end":2722.15},{"text":"not","start":2722.15,"end":2722.31},{"text":"be","start":2722.31,"end":2722.47},{"text":"compatible","start":2722.47,"end":2723.15},{"text":"with","start":2723.63,"end":2723.949},{"text":"the","start":2723.949,"end":2724.15},{"text":"legislation","start":2724.15,"end":2724.83},{"text":"or","start":2724.83,"end":2725.11},{"text":"administrative","start":2725.11,"end":2725.75},{"text":"practice","start":2725.75,"end":2726.35},{"text":"of","start":2726.43,"end":2726.83},{"text":"a","start":2726.83,"end":2727.19},{"text":"state","start":2727.19,"end":2727.55},{"text":"party.","start":2727.63,"end":2728.03}]},{"text":"On 3B.","start":2729.71,"end":2730.75,"topics":[],"words":[{"text":"On","start":2729.71,"end":2730.03},{"text":"3B.","start":2730.03,"end":2730.75}]},{"text":"This provision, as we see it, is quite ambiguous and problematic.","start":2730.91,"end":2735.15,"topics":[],"words":[{"text":"This","start":2730.91,"end":2731.27},{"text":"provision,","start":2731.27,"end":2731.79},{"text":"as","start":2732.03,"end":2732.35},{"text":"we","start":2732.35,"end":2732.59},{"text":"see","start":2732.59,"end":2732.83},{"text":"it,","start":2732.83,"end":2733.11},{"text":"is","start":2733.11,"end":2733.35},{"text":"quite","start":2733.35,"end":2733.59},{"text":"ambiguous","start":2733.59,"end":2734.23},{"text":"and","start":2734.23,"end":2734.43},{"text":"problematic.","start":2734.43,"end":2735.15}]}]},{"sentences":[{"text":"Information that is not allowed to be shared by the law is usually covered by areas taken into account by 3C which covers professional, secret or trade processes or commercial secrets or public policy.","start":2736.24,"end":2754.08,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"Information","start":2736.24,"end":2736.48},{"text":"that","start":2737.28,"end":2737.68},{"text":"is","start":2737.84,"end":2738.16},{"text":"not","start":2738.16,"end":2738.48},{"text":"allowed","start":2738.72,"end":2739.16},{"text":"to","start":2739.16,"end":2739.28},{"text":"be","start":2739.28,"end":2739.4},{"text":"shared","start":2739.4,"end":2739.72},{"text":"by","start":2739.72,"end":2739.88},{"text":"the","start":2739.88,"end":2740.12},{"text":"law","start":2740.12,"end":2740.48},{"text":"is","start":2740.64,"end":2741.04},{"text":"usually","start":2741.04,"end":2741.68},{"text":"covered","start":2741.84,"end":2742.36},{"text":"by","start":2742.36,"end":2742.64},{"text":"areas","start":2742.64,"end":2743.04},{"text":"taken","start":2743.6,"end":2744},{"text":"into","start":2744,"end":2744.32},{"text":"account","start":2744.32,"end":2744.64},{"text":"by","start":2744.64,"end":2745.04},{"text":"3C","start":2745.04,"end":2745.84},{"text":"which","start":2746.24,"end":2746.6},{"text":"covers","start":2746.6,"end":2747.12},{"text":"professional,","start":2747.12,"end":2747.8},{"text":"secret","start":2747.8,"end":2748.16},{"text":"or","start":2748.4,"end":2748.72},{"text":"trade","start":2748.72,"end":2748.96},{"text":"processes","start":2748.96,"end":2749.56},{"text":"or","start":2749.56,"end":2749.72},{"text":"commercial","start":2749.72,"end":2750.24},{"text":"secrets","start":2752,"end":2752.68},{"text":"or","start":2752.68,"end":2752.96},{"text":"public","start":2753.28,"end":2753.68},{"text":"policy.","start":2753.68,"end":2754.08}]},{"text":"So therefore we would propose a deletion of 3B for reasons of clarity, consistency and appropriate implementation of the exchange of information for tax purposes.","start":2755.12,"end":2766.17,"topics":[],"words":[{"text":"So","start":2755.12,"end":2755.4},{"text":"therefore","start":2755.4,"end":2755.72},{"text":"we","start":2755.72,"end":2755.88},{"text":"would","start":2755.88,"end":2756.08},{"text":"propose","start":2756.08,"end":2756.44},{"text":"a","start":2756.44,"end":2756.56},{"text":"deletion","start":2756.56,"end":2757},{"text":"of","start":2757,"end":2757.24},{"text":"3B","start":2757.24,"end":2758.08},{"text":"for","start":2758.24,"end":2758.56},{"text":"reasons","start":2758.56,"end":2758.96},{"text":"of","start":2758.96,"end":2759.08},{"text":"clarity,","start":2759.08,"end":2759.6},{"text":"consistency","start":2759.68,"end":2760.4},{"text":"and","start":2761.21,"end":2761.45},{"text":"appropriate","start":2761.69,"end":2762.37},{"text":"implementation","start":2762.37,"end":2763.17},{"text":"of","start":2763.17,"end":2763.41},{"text":"the","start":2763.41,"end":2763.57},{"text":"exchange","start":2763.57,"end":2764.09},{"text":"of","start":2764.09,"end":2764.33},{"text":"information","start":2764.33,"end":2764.65},{"text":"for","start":2764.81,"end":2765.13},{"text":"tax","start":2765.13,"end":2765.45},{"text":"purposes.","start":2765.45,"end":2766.17}]},{"text":"On paragraphs 4 and 5 which focus on cases where paragraph 3 is not possible, we believe that cases or examples are quite limiting because they would not be able to jurisdiction, would not be able to exchange information and if they cannot do so, they could use paragraph three as it currently is worded to avoid inappropriate interpretations.","start":2766.73,"end":2793.47,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"On","start":2766.73,"end":2767.05},{"text":"paragraphs","start":2767.05,"end":2767.69},{"text":"4","start":2767.69,"end":2767.89},{"text":"and","start":2767.89,"end":2768.17},{"text":"5","start":2768.17,"end":2768.57},{"text":"which","start":2769.69,"end":2770.09},{"text":"focus","start":2770.17,"end":2770.57},{"text":"on","start":2771.45,"end":2771.85},{"text":"cases","start":2772.01,"end":2772.41},{"text":"where","start":2772.57,"end":2772.97},{"text":"paragraph","start":2772.97,"end":2773.69},{"text":"3","start":2773.85,"end":2774.25},{"text":"is","start":2774.25,"end":2774.53},{"text":"not","start":2774.53,"end":2774.73},{"text":"possible,","start":2774.73,"end":2775.05},{"text":"we","start":2776.09,"end":2776.49},{"text":"believe","start":2776.49,"end":2776.89},{"text":"that","start":2777.049,"end":2777.45},{"text":"cases","start":2777.93,"end":2778.33},{"text":"or","start":2779.61,"end":2780.01},{"text":"examples","start":2780.65,"end":2781.21},{"text":"are","start":2781.21,"end":2781.41},{"text":"quite","start":2781.41,"end":2781.69},{"text":"limiting","start":2781.69,"end":2782.25},{"text":"because","start":2782.81,"end":2783.17},{"text":"they","start":2783.17,"end":2783.41},{"text":"would","start":2783.41,"end":2783.57},{"text":"not","start":2783.57,"end":2783.73},{"text":"be","start":2783.73,"end":2783.85},{"text":"able","start":2783.85,"end":2783.97},{"text":"to","start":2783.97,"end":2784.17},{"text":"jurisdiction,","start":2784.17,"end":2784.65},{"text":"would","start":2784.65,"end":2784.73},{"text":"not","start":2784.73,"end":2784.81},{"text":"be","start":2784.81,"end":2784.89},{"text":"able","start":2784.89,"end":2785.01},{"text":"to","start":2785.01,"end":2785.13},{"text":"exchange","start":2785.13,"end":2785.57},{"text":"information","start":2785.57,"end":2785.93},{"text":"and","start":2786.01,"end":2786.41},{"text":"if","start":2786.49,"end":2786.77},{"text":"they","start":2786.77,"end":2786.93},{"text":"cannot","start":2786.93,"end":2787.21},{"text":"do","start":2787.21,"end":2787.29},{"text":"so,","start":2787.29,"end":2787.41},{"text":"they","start":2787.41,"end":2787.57},{"text":"could","start":2787.57,"end":2787.73},{"text":"use","start":2787.73,"end":2788.01},{"text":"paragraph","start":2788.19,"end":2788.63},{"text":"three","start":2788.63,"end":2788.99},{"text":"as","start":2788.99,"end":2789.27},{"text":"it","start":2789.27,"end":2789.43},{"text":"currently","start":2789.43,"end":2789.67},{"text":"is","start":2789.67,"end":2789.95},{"text":"worded","start":2789.95,"end":2790.47},{"text":"to","start":2790.47,"end":2790.83},{"text":"avoid","start":2791.63,"end":2792.15},{"text":"inappropriate","start":2792.15,"end":2792.79},{"text":"interpretations.","start":2792.79,"end":2793.47}]},{"text":"Paragraph 3 should be as clear and stable as possible in how it is drafted.","start":2793.47,"end":2798.91,"topics":[],"words":[{"text":"Paragraph","start":2793.47,"end":2794.11},{"text":"3","start":2794.19,"end":2794.55},{"text":"should","start":2794.55,"end":2794.83},{"text":"be","start":2794.83,"end":2795.15},{"text":"as","start":2795.31,"end":2795.63},{"text":"clear","start":2795.63,"end":2795.95},{"text":"and","start":2796.03,"end":2796.39},{"text":"stable","start":2796.39,"end":2796.83},{"text":"as","start":2796.83,"end":2797.15},{"text":"possible","start":2797.15,"end":2797.47},{"text":"in","start":2797.55,"end":2797.87},{"text":"how","start":2797.87,"end":2798.07},{"text":"it","start":2798.07,"end":2798.23},{"text":"is","start":2798.23,"end":2798.39},{"text":"drafted.","start":2798.39,"end":2798.91}]},{"text":"Thanks very much.","start":2798.99,"end":2799.87,"topics":[],"words":[{"text":"Thanks","start":2798.99,"end":2799.39},{"text":"very","start":2799.39,"end":2799.59},{"text":"much.","start":2799.59,"end":2799.87}]}]}],"speaker":{"name":null,"affiliation":"SEN","affiliation_full":"Senegal","group":null,"function":"Representative"}},{"statement_number":20,"paragraphs":[{"sentences":[{"text":"Mercy. Thank you. Mr. Nigel Spin please.","start":2801.71,"end":2805.31,"topics":[],"words":[{"text":"Mercy.","start":2801.71,"end":2802.43},{"text":"Thank","start":2802.43,"end":2802.79},{"text":"you.","start":2802.79,"end":2803.07},{"text":"Mr.","start":2803.55,"end":2803.989},{"text":"Nigel","start":2803.989,"end":2804.55},{"text":"Spin","start":2804.55,"end":2804.99},{"text":"please.","start":2804.99,"end":2805.31}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":21,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":2810.03,"end":2810.95,"topics":[],"words":[{"text":"Thank","start":2810.03,"end":2810.39},{"text":"you","start":2810.39,"end":2810.55},{"text":"very","start":2810.55,"end":2810.71},{"text":"much.","start":2810.71,"end":2810.95}]},{"text":"K. We wish to first say that we we entirely endorse what's been said by Germany and Canada.","start":2810.95,"end":2818.61,"topics":[],"words":[{"text":"K.","start":2810.95,"end":2811.31},{"text":"We","start":2811.95,"end":2812.35},{"text":"wish","start":2812.35,"end":2812.75},{"text":"to","start":2812.75,"end":2812.99},{"text":"first","start":2812.99,"end":2813.27},{"text":"say","start":2813.27,"end":2813.51},{"text":"that","start":2813.51,"end":2813.75},{"text":"we","start":2813.75,"end":2813.9},{"text":"we","start":2814.13,"end":2814.37},{"text":"entirely","start":2814.93,"end":2815.65},{"text":"endorse","start":2815.65,"end":2816.33},{"text":"what's","start":2816.33,"end":2816.81},{"text":"been","start":2816.81,"end":2817.05},{"text":"said","start":2817.05,"end":2817.33},{"text":"by","start":2817.33,"end":2817.61},{"text":"Germany","start":2817.61,"end":2818.05},{"text":"and","start":2818.05,"end":2818.25},{"text":"Canada.","start":2818.25,"end":2818.61}]},{"text":"In particular, they have very eloquently explained their thinking.","start":2818.77,"end":2823.97,"topics":[],"words":[{"text":"In","start":2818.77,"end":2819.09},{"text":"particular,","start":2819.09,"end":2819.41},{"text":"they","start":2820.69,"end":2821.09},{"text":"have","start":2821.25,"end":2821.65},{"text":"very","start":2821.73,"end":2822.05},{"text":"eloquently","start":2822.05,"end":2822.69},{"text":"explained","start":2822.69,"end":2823.17},{"text":"their","start":2823.17,"end":2823.45},{"text":"thinking.","start":2823.45,"end":2823.97}]},{"text":"I'm not going to speak at excessive length, but I did want to underscore that we can't forget that we are drafting a framework convention, not a tax convention in and of itself.","start":2823.97,"end":2834.53,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I'm","start":2823.97,"end":2824.37},{"text":"not","start":2824.37,"end":2824.53},{"text":"going","start":2824.53,"end":2824.77},{"text":"to","start":2824.77,"end":2825.01},{"text":"speak","start":2825.01,"end":2825.33},{"text":"at","start":2825.33,"end":2825.65},{"text":"excessive","start":2825.65,"end":2826.33},{"text":"length,","start":2826.33,"end":2826.61},{"text":"but","start":2826.61,"end":2826.81},{"text":"I","start":2826.81,"end":2826.97},{"text":"did","start":2826.97,"end":2827.17},{"text":"want","start":2827.17,"end":2827.41},{"text":"to","start":2827.41,"end":2827.65},{"text":"underscore","start":2827.65,"end":2828.17},{"text":"that","start":2828.17,"end":2828.33},{"text":"we","start":2828.33,"end":2828.49},{"text":"can't","start":2828.49,"end":2828.77},{"text":"forget","start":2828.77,"end":2829.09},{"text":"that","start":2829.09,"end":2829.29},{"text":"we","start":2829.29,"end":2829.49},{"text":"are","start":2829.49,"end":2829.69},{"text":"drafting","start":2829.69,"end":2830.21},{"text":"a","start":2830.29,"end":2830.61},{"text":"framework","start":2830.61,"end":2831.13},{"text":"convention,","start":2831.13,"end":2831.81},{"text":"not","start":2832.13,"end":2832.49},{"text":"a","start":2832.49,"end":2832.73},{"text":"tax","start":2832.73,"end":2833.01},{"text":"convention","start":2833.01,"end":2833.53},{"text":"in","start":2833.53,"end":2833.73},{"text":"and","start":2833.73,"end":2833.93},{"text":"of","start":2833.93,"end":2834.09},{"text":"itself.","start":2834.09,"end":2834.53}]},{"text":"As such, we have to stick to drafting high level commitments.","start":2834.93,"end":2839.73,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"As","start":2834.93,"end":2835.25},{"text":"such,","start":2835.25,"end":2835.57},{"text":"we","start":2835.65,"end":2836.05},{"text":"have","start":2836.13,"end":2836.53},{"text":"to","start":2836.69,"end":2837.09},{"text":"stick","start":2837.17,"end":2837.61},{"text":"to","start":2837.61,"end":2837.97},{"text":"drafting","start":2838.13,"end":2838.65},{"text":"high","start":2838.65,"end":2838.89},{"text":"level","start":2838.89,"end":2839.17},{"text":"commitments.","start":2839.17,"end":2839.73}]}]},{"sentences":[{"text":"The article in our view contains manifold operational details and obligations.","start":2839.73,"end":2845.17,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":2839.73,"end":2839.97},{"text":"article","start":2839.97,"end":2840.29},{"text":"in","start":2840.37,"end":2840.65},{"text":"our","start":2840.65,"end":2840.85},{"text":"view","start":2840.85,"end":2841.17},{"text":"contains","start":2841.49,"end":2842.13},{"text":"manifold","start":2842.13,"end":2842.93},{"text":"operational","start":2843.01,"end":2843.73},{"text":"details","start":2843.73,"end":2844.29},{"text":"and","start":2844.29,"end":2844.45},{"text":"obligations.","start":2844.45,"end":2845.17}]},{"text":"We stray from that remit and perhaps the commitment could appear in Article 9.","start":2845.49,"end":2853.07,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2845.49,"end":2845.8},{"text":"stray","start":2846.35,"end":2846.79},{"text":"from","start":2846.79,"end":2847.07},{"text":"that","start":2847.07,"end":2847.35},{"text":"remit","start":2847.35,"end":2848.03},{"text":"and","start":2848.03,"end":2848.35},{"text":"perhaps","start":2848.35,"end":2848.83},{"text":"the","start":2849.87,"end":2850.23},{"text":"commitment","start":2850.23,"end":2850.87},{"text":"could","start":2850.87,"end":2851.15},{"text":"appear","start":2851.15,"end":2851.47},{"text":"in","start":2851.55,"end":2851.87},{"text":"Article","start":2851.87,"end":2852.19},{"text":"9.","start":2852.67,"end":2853.07}]},{"text":"Article 9 already refers to exchange of information.","start":2854.19,"end":2856.83,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Article","start":2854.19,"end":2854.59},{"text":"9","start":2854.67,"end":2854.95},{"text":"already","start":2854.95,"end":2855.19},{"text":"refers","start":2855.19,"end":2855.55},{"text":"to","start":2855.55,"end":2855.87},{"text":"exchange","start":2855.87,"end":2856.39},{"text":"of","start":2856.39,"end":2856.55},{"text":"information.","start":2856.55,"end":2856.83}]},{"text":"The delegate of Austria said that perhaps that could stand as a high level commitment without the need for anything further.","start":2857.23,"end":2863.55,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":2857.23,"end":2857.51},{"text":"delegate","start":2857.51,"end":2857.91},{"text":"of","start":2857.91,"end":2858.03},{"text":"Austria","start":2858.03,"end":2858.59},{"text":"said","start":2858.59,"end":2858.99},{"text":"that","start":2859.31,"end":2859.63},{"text":"perhaps","start":2859.63,"end":2860.07},{"text":"that","start":2860.07,"end":2860.35},{"text":"could","start":2860.35,"end":2860.63},{"text":"stand","start":2860.63,"end":2860.91},{"text":"as","start":2860.91,"end":2861.11},{"text":"a","start":2861.11,"end":2861.23},{"text":"high","start":2861.23,"end":2861.35},{"text":"level","start":2861.35,"end":2861.59},{"text":"commitment","start":2861.59,"end":2862.069},{"text":"without","start":2862.069,"end":2862.27},{"text":"the","start":2862.27,"end":2862.47},{"text":"need","start":2862.47,"end":2862.63},{"text":"for","start":2862.63,"end":2862.79},{"text":"anything","start":2862.79,"end":2863.19},{"text":"further.","start":2863.19,"end":2863.55}]},{"text":"We believe that this detail needs to be is something that's discussed when you discuss a Protocol.","start":2864.11,"end":2871.71,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2864.11,"end":2864.43},{"text":"believe","start":2864.43,"end":2864.75},{"text":"that","start":2864.75,"end":2865.11},{"text":"this","start":2865.11,"end":2865.47},{"text":"detail","start":2865.55,"end":2865.95},{"text":"needs","start":2868.27,"end":2868.59},{"text":"to","start":2868.59,"end":2868.75},{"text":"be","start":2868.75,"end":2868.99},{"text":"is","start":2868.99,"end":2869.31},{"text":"something","start":2869.31,"end":2869.51},{"text":"that's","start":2869.51,"end":2869.79},{"text":"discussed","start":2869.79,"end":2870.23},{"text":"when","start":2870.23,"end":2870.39},{"text":"you","start":2870.39,"end":2870.55},{"text":"discuss","start":2870.55,"end":2870.83},{"text":"a","start":2870.83,"end":2871.11},{"text":"Protocol.","start":2871.11,"end":2871.71}]}]},{"sentences":[{"text":"Paragraph 17 of the Terms of Reference refer to to a protocol for the exchange of information.","start":2871.79,"end":2878.43,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Paragraph","start":2871.79,"end":2872.39},{"text":"17","start":2872.39,"end":2872.75},{"text":"of","start":2872.75,"end":2873.03},{"text":"the","start":2873.03,"end":2873.15},{"text":"Terms","start":2873.15,"end":2873.31},{"text":"of","start":2873.31,"end":2873.51},{"text":"Reference","start":2873.51,"end":2873.99},{"text":"refer","start":2873.99,"end":2874.59},{"text":"to","start":2874.83,"end":2875.08},{"text":"to","start":2875.31,"end":2875.55},{"text":"a","start":2875.79,"end":2876.19},{"text":"protocol","start":2876.35,"end":2876.99},{"text":"for","start":2876.99,"end":2877.31},{"text":"the","start":2877.39,"end":2877.67},{"text":"exchange","start":2877.67,"end":2877.99},{"text":"of","start":2877.99,"end":2878.15},{"text":"information.","start":2878.15,"end":2878.43}]},{"text":"So it's perhaps there that we need to go into detail on this matter.","start":2878.59,"end":2881.87,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":2878.59,"end":2878.83},{"text":"it's","start":2878.83,"end":2879.03},{"text":"perhaps","start":2879.03,"end":2879.35},{"text":"there","start":2879.35,"end":2879.67},{"text":"that","start":2879.67,"end":2879.91},{"text":"we","start":2879.91,"end":2880.07},{"text":"need","start":2880.07,"end":2880.19},{"text":"to","start":2880.19,"end":2880.31},{"text":"go","start":2880.31,"end":2880.47},{"text":"into","start":2880.47,"end":2880.71},{"text":"detail","start":2880.71,"end":2881.07},{"text":"on","start":2881.07,"end":2881.35},{"text":"this","start":2881.35,"end":2881.55},{"text":"matter.","start":2881.55,"end":2881.87}]},{"text":"As the delegate of Canada said, we agree too that we do need to recognize the gains made by the Global forum.","start":2883.55,"end":2891.15,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"As","start":2883.55,"end":2883.87},{"text":"the","start":2883.87,"end":2884.11},{"text":"delegate","start":2884.11,"end":2884.51},{"text":"of","start":2884.51,"end":2884.63},{"text":"Canada","start":2884.63,"end":2884.91},{"text":"said,","start":2885.07,"end":2885.47},{"text":"we","start":2885.63,"end":2885.95},{"text":"agree","start":2885.95,"end":2886.27},{"text":"too","start":2886.51,"end":2886.91},{"text":"that","start":2887.07,"end":2887.47},{"text":"we","start":2887.63,"end":2887.91},{"text":"do","start":2887.91,"end":2888.11},{"text":"need","start":2888.11,"end":2888.31},{"text":"to","start":2888.31,"end":2888.47},{"text":"recognize","start":2888.47,"end":2889.07},{"text":"the","start":2889.07,"end":2889.27},{"text":"gains","start":2889.27,"end":2889.59},{"text":"made","start":2889.59,"end":2889.83},{"text":"by","start":2889.83,"end":2889.99},{"text":"the","start":2889.99,"end":2890.15},{"text":"Global","start":2890.15,"end":2890.43},{"text":"forum.","start":2890.51,"end":2891.15}]},{"text":"And that brings me to the issue of the dupe of duplication and the relationship between this and other agreements and instruments.","start":2891.71,"end":2900.51,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":2891.71,"end":2892.03},{"text":"that","start":2892.03,"end":2892.35},{"text":"brings","start":2893.15,"end":2893.63},{"text":"me","start":2893.63,"end":2893.91},{"text":"to","start":2893.91,"end":2894.19},{"text":"the","start":2894.19,"end":2894.51},{"text":"issue","start":2894.67,"end":2895.07},{"text":"of","start":2895.31,"end":2895.71},{"text":"the","start":2895.79,"end":2896.19},{"text":"dupe","start":2896.43,"end":2897.07},{"text":"of","start":2897.07,"end":2897.27},{"text":"duplication","start":2897.27,"end":2897.87},{"text":"and","start":2897.87,"end":2898.07},{"text":"the","start":2898.07,"end":2898.19},{"text":"relationship","start":2898.19,"end":2898.55},{"text":"between","start":2898.55,"end":2898.75},{"text":"this","start":2898.75,"end":2898.99},{"text":"and","start":2898.99,"end":2899.19},{"text":"other","start":2899.19,"end":2899.43},{"text":"agreements","start":2899.43,"end":2899.91},{"text":"and","start":2899.91,"end":2900.11},{"text":"instruments.","start":2900.11,"end":2900.51}]},{"text":"And here we have to insist on giving priority to in our drafting drafting Article 15 when we discuss the articles.","start":2900.51,"end":2913.41,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":2900.51,"end":2900.83},{"text":"here","start":2900.83,"end":2901.15},{"text":"we","start":2901.15,"end":2901.35},{"text":"have","start":2901.35,"end":2901.47},{"text":"to","start":2901.47,"end":2901.63},{"text":"insist","start":2901.63,"end":2902.11},{"text":"on","start":2902.43,"end":2902.83},{"text":"giving","start":2902.91,"end":2903.39},{"text":"priority","start":2903.39,"end":2904.11},{"text":"to","start":2905.01,"end":2905.25},{"text":"in","start":2906.85,"end":2907.17},{"text":"our","start":2907.17,"end":2907.37},{"text":"drafting","start":2907.37,"end":2907.89},{"text":"drafting","start":2907.97,"end":2908.49},{"text":"Article","start":2908.49,"end":2908.85},{"text":"15","start":2909.01,"end":2909.41},{"text":"when","start":2911.25,"end":2911.61},{"text":"we","start":2911.61,"end":2911.97},{"text":"discuss","start":2912.05,"end":2912.45},{"text":"the","start":2912.45,"end":2912.77},{"text":"articles.","start":2912.77,"end":2913.41}]}]},{"sentences":[{"text":"Thank you.","start":2913.41,"end":2913.97,"topics":[],"words":[{"text":"Thank","start":2913.41,"end":2913.73},{"text":"you.","start":2913.73,"end":2913.97}]}]}],"speaker":{"name":null,"affiliation":"ESP","affiliation_full":"Spain","group":null,"function":"Representative"}},{"statement_number":22,"paragraphs":[{"sentences":[{"text":"Thank you.","start":2916.61,"end":2917.09,"topics":[],"words":[{"text":"Thank","start":2916.61,"end":2916.93},{"text":"you.","start":2916.93,"end":2917.09}]},{"text":"Sp Nori, please.","start":2917.09,"end":2918.21,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Sp","start":2917.09,"end":2917.41},{"text":"Nori,","start":2917.41,"end":2917.93},{"text":"please.","start":2917.93,"end":2918.21}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":23,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. K. We also appreciate that the provisions of exchange of information have been gathered in one paragraph.","start":2921.81,"end":2932.96,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Thank","start":2921.81,"end":2922.17},{"text":"you,","start":2922.17,"end":2922.45},{"text":"Mr.","start":2922.45,"end":2922.85},{"text":"K.","start":2922.85,"end":2923.17},{"text":"We","start":2924.61,"end":2924.93},{"text":"also","start":2924.93,"end":2925.25},{"text":"appreciate","start":2925.41,"end":2926.05},{"text":"that","start":2927.65,"end":2927.93},{"text":"the","start":2927.93,"end":2928.17},{"text":"provisions","start":2928.17,"end":2928.69},{"text":"of","start":2928.69,"end":2928.85},{"text":"exchange","start":2928.85,"end":2929.25},{"text":"of","start":2929.25,"end":2929.41},{"text":"information","start":2929.41,"end":2929.73},{"text":"have","start":2929.97,"end":2930.25},{"text":"been","start":2930.25,"end":2930.53},{"text":"gathered","start":2931.28,"end":2931.64},{"text":"in","start":2931.64,"end":2931.88},{"text":"one","start":2931.88,"end":2932.24},{"text":"paragraph.","start":2932.24,"end":2932.96}]},{"text":"However, like others, we believe that there is a fundamental discussion we need to have on the appropriate level of detail in this commitment.","start":2934.32,"end":2943.84,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":2934.32,"end":2934.72},{"text":"like","start":2934.88,"end":2935.2},{"text":"others,","start":2935.2,"end":2935.48},{"text":"we","start":2935.48,"end":2935.72},{"text":"believe","start":2935.72,"end":2935.96},{"text":"that","start":2935.96,"end":2936.28},{"text":"there","start":2936.28,"end":2936.64},{"text":"is","start":2937.52,"end":2937.84},{"text":"a","start":2937.84,"end":2938.16},{"text":"fundamental","start":2938.32,"end":2939.08},{"text":"discussion","start":2939.08,"end":2939.56},{"text":"we","start":2939.56,"end":2939.72},{"text":"need","start":2939.72,"end":2939.88},{"text":"to","start":2939.88,"end":2940.12},{"text":"have","start":2940.12,"end":2940.48},{"text":"on","start":2941.04,"end":2941.32},{"text":"the","start":2941.32,"end":2941.44},{"text":"appropriate","start":2941.44,"end":2941.88},{"text":"level","start":2941.88,"end":2942.16},{"text":"of","start":2942.16,"end":2942.44},{"text":"detail","start":2942.44,"end":2942.8},{"text":"in","start":2942.8,"end":2943.08},{"text":"this","start":2943.08,"end":2943.28},{"text":"commitment.","start":2943.28,"end":2943.84}]},{"text":"We would agree with Germany and Canada on the framing of the commitment and the question from you on how the EOI could or should be reflected in the Framework Convention.","start":2944.56,"end":2956.32,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2944.56,"end":2944.84},{"text":"would","start":2944.84,"end":2945.04},{"text":"agree","start":2945.04,"end":2945.32},{"text":"with","start":2945.32,"end":2945.68},{"text":"Germany","start":2945.76,"end":2946.32},{"text":"and","start":2946.32,"end":2946.44},{"text":"Canada","start":2946.44,"end":2946.68},{"text":"on","start":2946.68,"end":2946.959},{"text":"the","start":2946.959,"end":2947.159},{"text":"framing","start":2947.159,"end":2947.52},{"text":"of","start":2947.52,"end":2947.72},{"text":"the","start":2947.72,"end":2947.92},{"text":"commitment","start":2947.92,"end":2948.56},{"text":"and","start":2949.2,"end":2949.6},{"text":"the","start":2949.6,"end":2949.88},{"text":"question","start":2949.88,"end":2950.16},{"text":"from","start":2950.16,"end":2950.48},{"text":"you","start":2950.48,"end":2950.8},{"text":"on","start":2951.12,"end":2951.44},{"text":"how","start":2951.44,"end":2951.64},{"text":"the","start":2951.64,"end":2951.88},{"text":"EOI","start":2951.88,"end":2952.52},{"text":"could","start":2952.52,"end":2952.8},{"text":"or","start":2952.8,"end":2953},{"text":"should","start":2953,"end":2953.2},{"text":"be","start":2953.2,"end":2953.4},{"text":"reflected","start":2953.4,"end":2954},{"text":"in","start":2954,"end":2954.2},{"text":"the","start":2954.2,"end":2954.48},{"text":"Framework","start":2955.12,"end":2955.68},{"text":"Convention.","start":2955.68,"end":2956.32}]},{"text":"We would also agree with Austria that Article 9 on mutual administrative assistance in principle also covers EOI.","start":2957.13,"end":2963.69,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2957.13,"end":2957.25},{"text":"would","start":2957.25,"end":2957.41},{"text":"also","start":2957.41,"end":2957.61},{"text":"agree","start":2957.61,"end":2957.85},{"text":"with","start":2957.85,"end":2958.05},{"text":"Austria","start":2958.05,"end":2958.57},{"text":"that","start":2958.57,"end":2958.89},{"text":"Article","start":2958.89,"end":2959.29},{"text":"9","start":2959.37,"end":2959.65},{"text":"on","start":2959.65,"end":2959.81},{"text":"mutual","start":2959.81,"end":2960.17},{"text":"administrative","start":2960.17,"end":2960.85},{"text":"assistance","start":2960.85,"end":2961.45},{"text":"in","start":2961.61,"end":2961.89},{"text":"principle","start":2961.89,"end":2962.33},{"text":"also","start":2962.33,"end":2962.61},{"text":"covers","start":2962.61,"end":2963.05},{"text":"EOI.","start":2963.05,"end":2963.69}]},{"text":"So there is a question whether that is the necessary level of the commitment in this Protocol.","start":2963.69,"end":2972.81,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":2963.69,"end":2964.09},{"text":"there","start":2965.85,"end":2966.17},{"text":"is","start":2966.17,"end":2966.37},{"text":"a","start":2966.37,"end":2966.49},{"text":"question","start":2966.49,"end":2966.73},{"text":"whether","start":2966.73,"end":2967.13},{"text":"that","start":2967.29,"end":2967.65},{"text":"is","start":2967.65,"end":2968.01},{"text":"the","start":2968.41,"end":2968.73},{"text":"necessary","start":2968.73,"end":2969.29},{"text":"level","start":2969.29,"end":2969.61},{"text":"of","start":2970.81,"end":2971.09},{"text":"the","start":2971.09,"end":2971.25},{"text":"commitment","start":2971.25,"end":2971.69},{"text":"in","start":2971.69,"end":2971.89},{"text":"this","start":2971.89,"end":2972.13},{"text":"Protocol.","start":2972.13,"end":2972.81}]}]},{"sentences":[{"text":"We think that we could reference transparency on a high level where necessary in other commitments.","start":2974.25,"end":2980.57,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":2974.25,"end":2974.57},{"text":"think","start":2974.57,"end":2974.89},{"text":"that","start":2974.89,"end":2975.17},{"text":"we","start":2975.17,"end":2975.37},{"text":"could","start":2975.37,"end":2975.61},{"text":"reference","start":2975.61,"end":2976.17},{"text":"transparency","start":2976.33,"end":2977.13},{"text":"on","start":2977.69,"end":2977.97},{"text":"a","start":2977.97,"end":2978.09},{"text":"high","start":2978.09,"end":2978.25},{"text":"level","start":2978.25,"end":2978.57},{"text":"where","start":2978.65,"end":2978.97},{"text":"necessary","start":2978.97,"end":2979.45},{"text":"in","start":2979.45,"end":2979.65},{"text":"other","start":2979.65,"end":2979.89},{"text":"commitments.","start":2979.89,"end":2980.57}]},{"text":"But we will certainly refute reflect on the comments made by the AG on the framing of this commitment as we move these discussions forward.","start":2980.65,"end":2990.02,"topics":[],"words":[{"text":"But","start":2980.65,"end":2980.93},{"text":"we","start":2980.93,"end":2981.09},{"text":"will","start":2981.09,"end":2981.29},{"text":"certainly","start":2981.29,"end":2981.73},{"text":"refute","start":2981.73,"end":2982.03},{"text":"reflect","start":2982.1,"end":2982.38},{"text":"on","start":2982.38,"end":2982.5},{"text":"the","start":2982.5,"end":2982.66},{"text":"comments","start":2982.66,"end":2982.94},{"text":"made","start":2982.94,"end":2983.18},{"text":"by","start":2983.18,"end":2983.34},{"text":"the","start":2983.34,"end":2983.5},{"text":"AG","start":2983.5,"end":2983.78},{"text":"on","start":2984.82,"end":2985.1},{"text":"the","start":2985.1,"end":2985.26},{"text":"framing","start":2985.26,"end":2985.7},{"text":"of","start":2986.26,"end":2986.54},{"text":"this","start":2986.54,"end":2986.78},{"text":"commitment","start":2986.78,"end":2987.38},{"text":"as","start":2988.26,"end":2988.58},{"text":"we","start":2988.58,"end":2988.78},{"text":"move","start":2988.78,"end":2988.98},{"text":"these","start":2988.98,"end":2989.22},{"text":"discussions","start":2989.22,"end":2989.7},{"text":"forward.","start":2989.7,"end":2990.02}]},{"text":"So, from Norway's point of view, it is essential to harmonize this provision of EOI so that it is compatible with existing standards and builds upon the existing infrastructure and regulations that we currently have.","start":2990.9,"end":3006.98,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"So,","start":2990.9,"end":2991.3},{"text":"from","start":2991.78,"end":2992.06},{"text":"Norway's","start":2992.06,"end":2992.62},{"text":"point","start":2992.62,"end":2992.78},{"text":"of","start":2992.78,"end":2992.9},{"text":"view,","start":2992.9,"end":2993.14},{"text":"it","start":2993.14,"end":2993.42},{"text":"is","start":2993.42,"end":2993.7},{"text":"essential","start":2993.86,"end":2994.38},{"text":"to","start":2994.38,"end":2994.66},{"text":"harmonize","start":2994.66,"end":2995.34},{"text":"this","start":2995.34,"end":2995.62},{"text":"provision","start":2995.62,"end":2996.06},{"text":"of","start":2996.06,"end":2996.38},{"text":"EOI","start":2996.38,"end":2997.02},{"text":"so","start":2997.02,"end":2997.22},{"text":"that","start":2997.22,"end":2997.34},{"text":"it","start":2997.34,"end":2997.54},{"text":"is","start":2997.54,"end":2997.82},{"text":"compatible","start":2997.82,"end":2998.42},{"text":"with","start":2998.42,"end":2998.66},{"text":"existing","start":2998.66,"end":2999.22},{"text":"standards","start":2999.22,"end":2999.78},{"text":"and","start":3000.1,"end":3000.42},{"text":"builds","start":3000.42,"end":3000.9},{"text":"upon","start":3000.9,"end":3001.46},{"text":"the","start":3001.94,"end":3002.3},{"text":"existing","start":3002.3,"end":3002.9},{"text":"infrastructure","start":3002.98,"end":3003.94},{"text":"and","start":3004.02,"end":3004.38},{"text":"regulations","start":3004.38,"end":3005.22},{"text":"that","start":3005.62,"end":3005.98},{"text":"we","start":3005.98,"end":3006.22},{"text":"currently","start":3006.22,"end":3006.5},{"text":"have.","start":3006.58,"end":3006.98}]},{"text":"It is key that the provision reflects the standards both in practical and legal terms and ensures fundamental safeguards relating to use of data confidentiality and data protection.","start":3008.19,"end":3020.99,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"It","start":3008.19,"end":3008.31},{"text":"is","start":3008.31,"end":3008.51},{"text":"key","start":3008.51,"end":3008.83},{"text":"that","start":3008.83,"end":3009.11},{"text":"the","start":3009.11,"end":3009.27},{"text":"provision","start":3009.27,"end":3009.71},{"text":"reflects","start":3009.71,"end":3010.51},{"text":"the","start":3011.39,"end":3011.67},{"text":"standards","start":3011.67,"end":3012.11},{"text":"both","start":3012.11,"end":3012.43},{"text":"in","start":3012.43,"end":3012.71},{"text":"practical","start":3012.71,"end":3013.31},{"text":"and","start":3013.31,"end":3013.63},{"text":"legal","start":3013.63,"end":3014.11},{"text":"terms","start":3014.43,"end":3014.83},{"text":"and","start":3014.83,"end":3015.15},{"text":"ensures","start":3015.15,"end":3015.71},{"text":"fundamental","start":3015.71,"end":3016.39},{"text":"safeguards","start":3016.39,"end":3017.03},{"text":"relating","start":3017.03,"end":3017.39},{"text":"to","start":3017.39,"end":3017.63},{"text":"use","start":3017.63,"end":3017.83},{"text":"of","start":3017.83,"end":3017.99},{"text":"data","start":3017.99,"end":3018.27},{"text":"confidentiality","start":3018.51,"end":3019.55},{"text":"and","start":3019.87,"end":3020.15},{"text":"data","start":3020.15,"end":3020.39},{"text":"protection.","start":3020.39,"end":3020.99}]}]},{"sentences":[{"text":"This is important.","start":3023.469,"end":3024.27,"topics":[],"words":[{"text":"This","start":3023.469,"end":3023.749},{"text":"is","start":3023.749,"end":3023.95},{"text":"important.","start":3023.95,"end":3024.27}]},{"text":"Therefore, it is important that we build upon and utilize the comprehensive frameworks that already exist and I think our views here would be consistent with those expressed by Germany and Canada and others with what the standard must reflect if it is to be included here as a self standing provision or in a later protocol.","start":3025.31,"end":3050.52,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."},{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Therefore,","start":3025.31,"end":3025.87},{"text":"it","start":3026.03,"end":3026.31},{"text":"is","start":3026.31,"end":3026.47},{"text":"important","start":3026.47,"end":3026.75},{"text":"that","start":3026.83,"end":3027.15},{"text":"we","start":3027.15,"end":3027.47},{"text":"build","start":3027.79,"end":3028.11},{"text":"upon","start":3028.11,"end":3028.43},{"text":"and","start":3028.43,"end":3028.75},{"text":"utilize","start":3029.31,"end":3029.87},{"text":"the","start":3029.87,"end":3030.07},{"text":"comprehensive","start":3030.07,"end":3030.55},{"text":"frameworks","start":3030.55,"end":3031.11},{"text":"that","start":3031.11,"end":3031.27},{"text":"already","start":3031.27,"end":3031.55},{"text":"exist","start":3031.55,"end":3032.11},{"text":"and","start":3034.12,"end":3034.36},{"text":"I","start":3034.68,"end":3034.96},{"text":"think","start":3034.96,"end":3035.16},{"text":"our","start":3035.16,"end":3035.36},{"text":"views","start":3035.36,"end":3035.72},{"text":"here","start":3035.72,"end":3036},{"text":"would","start":3036,"end":3036.28},{"text":"be","start":3036.28,"end":3036.48},{"text":"consistent","start":3036.48,"end":3037},{"text":"with","start":3037,"end":3037.2},{"text":"those","start":3037.2,"end":3037.44},{"text":"expressed","start":3037.44,"end":3037.88},{"text":"by","start":3037.88,"end":3038},{"text":"Germany","start":3038,"end":3038.48},{"text":"and","start":3038.48,"end":3038.64},{"text":"Canada","start":3038.64,"end":3038.92},{"text":"and","start":3039,"end":3039.28},{"text":"others","start":3039.28,"end":3039.56},{"text":"with","start":3039.56,"end":3039.96},{"text":"what","start":3040.12,"end":3040.52},{"text":"the","start":3040.84,"end":3041.16},{"text":"standard","start":3041.16,"end":3041.68},{"text":"must","start":3041.68,"end":3042.04},{"text":"reflect","start":3042.04,"end":3042.68},{"text":"if","start":3043.16,"end":3043.44},{"text":"it","start":3043.44,"end":3043.6},{"text":"is","start":3043.6,"end":3043.8},{"text":"to","start":3043.8,"end":3044},{"text":"be","start":3044,"end":3044.28},{"text":"included","start":3045.48,"end":3046.12},{"text":"here","start":3046.12,"end":3046.4},{"text":"as","start":3046.4,"end":3046.64},{"text":"a","start":3046.64,"end":3046.76},{"text":"self","start":3046.76,"end":3047},{"text":"standing","start":3047,"end":3047.56},{"text":"provision","start":3047.56,"end":3048.2},{"text":"or","start":3048.28,"end":3048.68},{"text":"in","start":3049.08,"end":3049.359},{"text":"a","start":3049.359,"end":3049.52},{"text":"later","start":3049.52,"end":3049.8},{"text":"protocol.","start":3049.8,"end":3050.52}]}]},{"sentences":[{"text":"We do agree that all countries should benefit from mutual administrative assistance and that is fundamental in international task cooperation and we recognize that the benefits in practice are uneven today.","start":3053.08,"end":3065.02,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"We","start":3053.08,"end":3053.36},{"text":"do","start":3053.36,"end":3053.52},{"text":"agree","start":3053.52,"end":3053.76},{"text":"that","start":3053.76,"end":3054},{"text":"all","start":3054,"end":3054.2},{"text":"countries","start":3054.2,"end":3054.52},{"text":"should","start":3054.52,"end":3054.84},{"text":"benefit","start":3054.84,"end":3055.32},{"text":"from","start":3055.32,"end":3055.56},{"text":"mutual","start":3055.56,"end":3055.96},{"text":"administrative","start":3055.96,"end":3056.68},{"text":"assistance","start":3056.68,"end":3057.2},{"text":"and","start":3057.2,"end":3057.48},{"text":"that","start":3057.48,"end":3057.68},{"text":"is","start":3057.68,"end":3057.88},{"text":"fundamental","start":3057.88,"end":3058.6},{"text":"in","start":3059.5,"end":3059.66},{"text":"international","start":3059.66,"end":3059.98},{"text":"task","start":3060.06,"end":3060.5},{"text":"cooperation","start":3060.5,"end":3061.14},{"text":"and","start":3061.14,"end":3061.38},{"text":"we","start":3061.38,"end":3061.54},{"text":"recognize","start":3061.54,"end":3062.06},{"text":"that","start":3062.06,"end":3062.26},{"text":"the","start":3062.26,"end":3062.38},{"text":"benefits","start":3062.38,"end":3062.78},{"text":"in","start":3062.78,"end":3062.98},{"text":"practice","start":3062.98,"end":3063.5},{"text":"are","start":3063.5,"end":3063.86},{"text":"uneven","start":3063.86,"end":3064.38},{"text":"today.","start":3064.62,"end":3065.02}]},{"text":"But when reflecting on our discussions on Article 9 yesterday, we think it would be very helpful that those that find the existing frameworks ineffective illustrate by examples how the framework does not deliver and clarify if the insufficiencies relate to legal or practical constraints, or perhaps both.","start":3065.9,"end":3089.12,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"But","start":3065.9,"end":3066.22},{"text":"when","start":3066.22,"end":3066.54},{"text":"reflecting","start":3066.7,"end":3067.22},{"text":"on","start":3067.22,"end":3067.38},{"text":"our","start":3067.38,"end":3067.54},{"text":"discussions","start":3067.54,"end":3068.06},{"text":"on","start":3068.06,"end":3068.26},{"text":"Article","start":3068.26,"end":3068.54},{"text":"9","start":3068.54,"end":3068.86},{"text":"yesterday,","start":3068.86,"end":3069.34},{"text":"we","start":3069.34,"end":3069.54},{"text":"think","start":3069.54,"end":3069.7},{"text":"it","start":3069.7,"end":3069.86},{"text":"would","start":3069.86,"end":3070.02},{"text":"be","start":3070.02,"end":3070.22},{"text":"very","start":3070.22,"end":3070.5},{"text":"helpful","start":3070.5,"end":3071.1},{"text":"that","start":3073.1,"end":3073.5},{"text":"those","start":3074.86,"end":3075.18},{"text":"that","start":3075.18,"end":3075.46},{"text":"find","start":3075.46,"end":3075.82},{"text":"the","start":3076.14,"end":3076.42},{"text":"existing","start":3076.42,"end":3076.9},{"text":"frameworks","start":3076.9,"end":3077.82},{"text":"ineffective","start":3077.82,"end":3078.54},{"text":"illustrate","start":3079.5,"end":3080.14},{"text":"by","start":3080.14,"end":3080.34},{"text":"examples","start":3080.34,"end":3080.94},{"text":"how","start":3081.02,"end":3081.3},{"text":"the","start":3081.3,"end":3081.46},{"text":"framework","start":3081.46,"end":3081.9},{"text":"does","start":3081.98,"end":3082.26},{"text":"not","start":3082.26,"end":3082.46},{"text":"deliver","start":3082.46,"end":3082.78},{"text":"and","start":3083.26,"end":3083.54},{"text":"clarify","start":3083.54,"end":3084.22},{"text":"if","start":3084.4,"end":3084.52},{"text":"the","start":3084.52,"end":3084.64},{"text":"insufficiencies","start":3084.64,"end":3085.52},{"text":"relate","start":3085.52,"end":3085.88},{"text":"to","start":3085.88,"end":3086.04},{"text":"legal","start":3086.04,"end":3086.4},{"text":"or","start":3086.4,"end":3086.64},{"text":"practical","start":3086.64,"end":3087.16},{"text":"constraints,","start":3087.16,"end":3087.92},{"text":"or","start":3088.08,"end":3088.4},{"text":"perhaps","start":3088.4,"end":3088.76},{"text":"both.","start":3088.76,"end":3089.12}]},{"text":"We think that getting clarity on this will help us move the discussions forward and get to a sufficient level of detail here and give us a common understanding of what could or should be improved.","start":3090.56,"end":3104.72,"topics":[],"words":[{"text":"We","start":3090.56,"end":3090.84},{"text":"think","start":3090.84,"end":3091.04},{"text":"that","start":3091.04,"end":3091.28},{"text":"getting","start":3091.28,"end":3091.56},{"text":"clarity","start":3091.56,"end":3092},{"text":"on","start":3092,"end":3092.2},{"text":"this","start":3092.2,"end":3092.4},{"text":"will","start":3092.4,"end":3092.6},{"text":"help","start":3092.6,"end":3092.76},{"text":"us","start":3092.76,"end":3092.96},{"text":"move","start":3092.96,"end":3093.16},{"text":"the","start":3093.16,"end":3093.32},{"text":"discussions","start":3093.32,"end":3093.8},{"text":"forward","start":3093.8,"end":3094.16},{"text":"and","start":3094.4,"end":3094.8},{"text":"get","start":3095.12,"end":3095.44},{"text":"to","start":3095.44,"end":3095.72},{"text":"a","start":3095.72,"end":3096.04},{"text":"sufficient","start":3096.04,"end":3096.64},{"text":"level","start":3097.2,"end":3097.6},{"text":"of","start":3098.64,"end":3098.96},{"text":"detail","start":3098.96,"end":3099.28},{"text":"here","start":3099.44,"end":3099.84},{"text":"and","start":3099.84,"end":3100.24},{"text":"give","start":3100.56,"end":3100.84},{"text":"us","start":3100.84,"end":3101},{"text":"a","start":3101,"end":3101.16},{"text":"common","start":3101.16,"end":3101.48},{"text":"understanding","start":3101.48,"end":3102.24},{"text":"of","start":3102.48,"end":3102.76},{"text":"what","start":3102.76,"end":3103},{"text":"could","start":3103,"end":3103.36},{"text":"or","start":3103.36,"end":3103.64},{"text":"should","start":3103.64,"end":3103.84},{"text":"be","start":3103.84,"end":3104.08},{"text":"improved.","start":3104.08,"end":3104.72}]},{"text":"We have some specific comments on the provisions here and they are consistent with comments already made in paragraph one.","start":3105.84,"end":3117.03,"topics":[],"words":[{"text":"We","start":3105.84,"end":3106.12},{"text":"have","start":3106.12,"end":3106.32},{"text":"some","start":3106.32,"end":3106.56},{"text":"specific","start":3106.56,"end":3107.04},{"text":"comments","start":3107.68,"end":3108.08},{"text":"on","start":3109.28,"end":3109.56},{"text":"the","start":3109.56,"end":3109.72},{"text":"provisions","start":3109.72,"end":3110.28},{"text":"here","start":3110.51,"end":3110.75},{"text":"and","start":3110.75,"end":3111.07},{"text":"they","start":3111.07,"end":3111.35},{"text":"are","start":3111.35,"end":3111.63},{"text":"consistent","start":3111.63,"end":3112.27},{"text":"with","start":3112.27,"end":3112.59},{"text":"comments","start":3113.23,"end":3113.63},{"text":"already","start":3113.63,"end":3114.03},{"text":"made","start":3114.03,"end":3114.43},{"text":"in","start":3116.03,"end":3116.35},{"text":"paragraph","start":3116.35,"end":3116.83},{"text":"one.","start":3116.83,"end":3117.03}]},{"text":"We support using the term foreseeably relevant and here we refer to the comments made by St. Kitts and Nevis, Germany and Canada.","start":3117.03,"end":3124.91,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":3117.03,"end":3117.19},{"text":"support","start":3117.19,"end":3117.47},{"text":"using","start":3117.47,"end":3117.83},{"text":"the","start":3117.83,"end":3118.07},{"text":"term","start":3118.07,"end":3118.35},{"text":"foreseeably","start":3118.35,"end":3119.03},{"text":"relevant","start":3119.03,"end":3119.59},{"text":"and","start":3119.59,"end":3119.95},{"text":"here","start":3119.95,"end":3120.27},{"text":"we","start":3120.27,"end":3120.55},{"text":"refer","start":3120.55,"end":3120.95},{"text":"to","start":3120.95,"end":3121.15},{"text":"the","start":3121.15,"end":3121.35},{"text":"comments","start":3121.35,"end":3121.63},{"text":"made","start":3121.71,"end":3121.99},{"text":"by","start":3121.99,"end":3122.19},{"text":"St.","start":3122.19,"end":3122.43},{"text":"Kitts","start":3122.43,"end":3122.83},{"text":"and","start":3122.83,"end":3122.91},{"text":"Nevis,","start":3122.91,"end":3123.43},{"text":"Germany","start":3123.43,"end":3124.11},{"text":"and","start":3124.11,"end":3124.51},{"text":"Canada.","start":3124.51,"end":3124.91}]}]},{"sentences":[{"text":"We would question the exclusion of the Social Security contributions and we do not recall that this has been discussed in detail in our discussions in the work stream.","start":3126.67,"end":3140.2,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"We","start":3126.67,"end":3126.99},{"text":"would","start":3126.99,"end":3127.27},{"text":"question","start":3127.27,"end":3127.63},{"text":"the","start":3127.79,"end":3128.11},{"text":"exclusion","start":3128.11,"end":3128.71},{"text":"of","start":3128.71,"end":3128.87},{"text":"the","start":3128.87,"end":3129.11},{"text":"Social","start":3129.11,"end":3129.47},{"text":"Security","start":3130.03,"end":3130.43},{"text":"contributions","start":3130.59,"end":3131.31},{"text":"and","start":3131.55,"end":3131.95},{"text":"we","start":3133.31,"end":3133.63},{"text":"do","start":3133.63,"end":3133.87},{"text":"not","start":3133.87,"end":3134.19},{"text":"recall","start":3134.27,"end":3134.67},{"text":"that","start":3134.67,"end":3134.87},{"text":"this","start":3134.87,"end":3135.07},{"text":"has","start":3135.07,"end":3135.27},{"text":"been","start":3135.27,"end":3135.55},{"text":"discussed","start":3136.04,"end":3136.4},{"text":"in","start":3136.4,"end":3136.56},{"text":"detail","start":3136.56,"end":3136.84},{"text":"in","start":3137.88,"end":3138.2},{"text":"our","start":3138.2,"end":3138.48},{"text":"discussions","start":3138.48,"end":3139.04},{"text":"in","start":3139.04,"end":3139.2},{"text":"the","start":3139.2,"end":3139.44},{"text":"work","start":3139.44,"end":3139.72},{"text":"stream.","start":3139.72,"end":3140.2}]}]},{"sentences":[{"text":"Further, we suggest that the last sentence of paragraph one and the list is deleted.","start":3143,"end":3150.68,"topics":[],"words":[{"text":"Further,","start":3143,"end":3143.36},{"text":"we","start":3143.36,"end":3143.6},{"text":"suggest","start":3143.6,"end":3143.88},{"text":"that","start":3144.36,"end":3144.76},{"text":"the","start":3144.84,"end":3145.12},{"text":"last","start":3145.12,"end":3145.36},{"text":"sentence","start":3145.36,"end":3145.76},{"text":"of","start":3145.76,"end":3145.92},{"text":"paragraph","start":3145.92,"end":3146.36},{"text":"one","start":3146.36,"end":3146.68},{"text":"and","start":3147.96,"end":3148.24},{"text":"the","start":3148.24,"end":3148.4},{"text":"list","start":3148.4,"end":3148.68},{"text":"is","start":3149.72,"end":3150.04},{"text":"deleted.","start":3150.04,"end":3150.68}]},{"text":"It is unclear if this part is compatible with the first sentence of paragraph one and if it is to be compatible Included, the level of detail needs to go beyond what is in there now to be operationalized.","start":3150.76,"end":3169.57,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":3150.76,"end":3151.04},{"text":"is","start":3151.04,"end":3151.2},{"text":"unclear","start":3151.2,"end":3151.8},{"text":"if","start":3152.2,"end":3152.6},{"text":"this","start":3152.84,"end":3153.2},{"text":"part","start":3153.2,"end":3153.52},{"text":"is","start":3153.52,"end":3153.8},{"text":"compatible","start":3153.8,"end":3154.36},{"text":"with","start":3154.36,"end":3154.56},{"text":"the","start":3154.56,"end":3154.76},{"text":"first","start":3154.76,"end":3155.08},{"text":"sentence","start":3155.08,"end":3155.64},{"text":"of","start":3156.76,"end":3157.16},{"text":"paragraph","start":3157.56,"end":3158.16},{"text":"one","start":3158.16,"end":3158.52},{"text":"and","start":3159.4,"end":3159.8},{"text":"if","start":3159.8,"end":3160.12},{"text":"it","start":3160.12,"end":3160.32},{"text":"is","start":3160.32,"end":3160.48},{"text":"to","start":3160.48,"end":3160.64},{"text":"be","start":3160.64,"end":3160.92},{"text":"compatible","start":3161.08,"end":3161.34},{"text":"Included,","start":3161.73,"end":3162.37},{"text":"the","start":3162.53,"end":3162.81},{"text":"level","start":3162.81,"end":3163.01},{"text":"of","start":3163.01,"end":3163.21},{"text":"detail","start":3163.21,"end":3163.49},{"text":"needs","start":3164.45,"end":3164.77},{"text":"to","start":3164.77,"end":3165.01},{"text":"go","start":3165.01,"end":3165.33},{"text":"beyond","start":3165.33,"end":3165.81},{"text":"what","start":3166.37,"end":3166.65},{"text":"is","start":3166.65,"end":3166.81},{"text":"in","start":3166.81,"end":3166.97},{"text":"there","start":3166.97,"end":3167.21},{"text":"now","start":3167.21,"end":3167.53},{"text":"to","start":3167.53,"end":3167.89},{"text":"be","start":3168.13,"end":3168.53},{"text":"operationalized.","start":3168.53,"end":3169.57}]},{"text":"We believe that paragraph two should reflect the current standard.","start":3170.53,"end":3174.45,"topics":[],"words":[{"text":"We","start":3170.53,"end":3170.89},{"text":"believe","start":3170.89,"end":3171.21},{"text":"that","start":3171.21,"end":3171.53},{"text":"paragraph","start":3171.53,"end":3172.05},{"text":"two","start":3172.05,"end":3172.33},{"text":"should","start":3172.33,"end":3172.61},{"text":"reflect","start":3172.61,"end":3173.09},{"text":"the","start":3173.17,"end":3173.45},{"text":"current","start":3173.45,"end":3173.73},{"text":"standard.","start":3173.81,"end":3174.45}]},{"text":"When it comes to paragraph six, we appreciate the need to take into account the different needs and capacities of developing countries and countries in special situations.","start":3176.29,"end":3187.98,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"When","start":3176.29,"end":3176.57},{"text":"it","start":3176.57,"end":3176.73},{"text":"comes","start":3176.73,"end":3176.97},{"text":"to","start":3176.97,"end":3177.33},{"text":"paragraph","start":3178.05,"end":3178.77},{"text":"six,","start":3179.57,"end":3179.97},{"text":"we","start":3180.29,"end":3180.65},{"text":"appreciate","start":3180.65,"end":3181.33},{"text":"the","start":3181.49,"end":3181.77},{"text":"need","start":3181.77,"end":3181.93},{"text":"to","start":3181.93,"end":3182.09},{"text":"take","start":3182.09,"end":3182.29},{"text":"into","start":3182.29,"end":3182.53},{"text":"account","start":3182.53,"end":3182.85},{"text":"the","start":3182.85,"end":3183.13},{"text":"different","start":3183.13,"end":3183.41},{"text":"needs","start":3183.41,"end":3183.77},{"text":"and","start":3183.77,"end":3184.01},{"text":"capacities","start":3184.01,"end":3184.49},{"text":"of","start":3184.49,"end":3184.73},{"text":"developing","start":3184.73,"end":3185.21},{"text":"countries","start":3185.21,"end":3185.57},{"text":"and","start":3185.65,"end":3185.97},{"text":"countries","start":3185.97,"end":3186.29},{"text":"in","start":3186.29,"end":3186.61},{"text":"special","start":3186.61,"end":3186.93},{"text":"situations.","start":3187.34,"end":3187.98}]},{"text":"However, this raises some concerns about the practicality and efficiency of the provision itself.","start":3188.62,"end":3194.38,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"However,","start":3188.62,"end":3188.98},{"text":"this","start":3188.98,"end":3189.26},{"text":"raises","start":3189.26,"end":3189.66},{"text":"some","start":3189.66,"end":3189.94},{"text":"concerns","start":3189.94,"end":3190.42},{"text":"about","start":3190.42,"end":3190.62},{"text":"the","start":3190.62,"end":3190.82},{"text":"practicality","start":3190.82,"end":3191.46},{"text":"and","start":3191.46,"end":3191.66},{"text":"efficiency","start":3191.66,"end":3192.46},{"text":"of","start":3192.54,"end":3192.94},{"text":"the","start":3193.18,"end":3193.46},{"text":"provision","start":3193.46,"end":3193.9},{"text":"itself.","start":3193.9,"end":3194.38}]}]},{"sentences":[{"text":"We will reflect on the proposal by the African group, but perhaps an immediate reaction would be that this particular paragraph is better placed in Article 12 or when reflecting on the proposal for this provision by the African group, the provisions on the COP would probably cover the full mandate of the COP and would include any mandate on this provision as well.","start":3195.66,"end":3229.75,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":3195.66,"end":3195.94},{"text":"will","start":3195.94,"end":3196.14},{"text":"reflect","start":3196.14,"end":3196.54},{"text":"on","start":3196.54,"end":3196.7},{"text":"the","start":3196.7,"end":3196.82},{"text":"proposal","start":3196.82,"end":3197.42},{"text":"by","start":3197.42,"end":3197.62},{"text":"the","start":3197.62,"end":3197.82},{"text":"African","start":3197.82,"end":3198.34},{"text":"group,","start":3198.34,"end":3198.62},{"text":"but","start":3199.66,"end":3200.06},{"text":"perhaps","start":3200.06,"end":3200.62},{"text":"an","start":3201.18,"end":3201.46},{"text":"immediate","start":3201.46,"end":3201.9},{"text":"reaction","start":3201.9,"end":3202.34},{"text":"would","start":3202.34,"end":3202.5},{"text":"be","start":3202.5,"end":3202.7},{"text":"that","start":3202.7,"end":3203.02},{"text":"this","start":3203.5,"end":3203.9},{"text":"particular","start":3204.3,"end":3204.7},{"text":"paragraph","start":3204.94,"end":3205.66},{"text":"is","start":3205.66,"end":3205.98},{"text":"better","start":3205.98,"end":3206.26},{"text":"placed","start":3206.26,"end":3206.86},{"text":"in","start":3207.18,"end":3207.46},{"text":"Article","start":3207.46,"end":3207.74},{"text":"12","start":3207.9,"end":3208.3},{"text":"or","start":3208.78,"end":3209.18},{"text":"when","start":3209.26,"end":3209.66},{"text":"reflecting","start":3210.94,"end":3211.54},{"text":"on","start":3211.54,"end":3211.7},{"text":"the","start":3211.7,"end":3211.86},{"text":"proposal","start":3211.86,"end":3212.46},{"text":"for","start":3213.11,"end":3213.23},{"text":"this","start":3213.23,"end":3213.43},{"text":"provision","start":3213.43,"end":3213.83},{"text":"by","start":3213.83,"end":3214.03},{"text":"the","start":3214.03,"end":3214.19},{"text":"African","start":3214.19,"end":3214.71},{"text":"group,","start":3214.71,"end":3215.03},{"text":"the","start":3218.47,"end":3218.83},{"text":"provisions","start":3218.83,"end":3219.35},{"text":"on","start":3219.35,"end":3219.43},{"text":"the","start":3219.43,"end":3219.59},{"text":"COP","start":3219.59,"end":3220.07},{"text":"would","start":3220.95,"end":3221.31},{"text":"probably","start":3221.31,"end":3221.71},{"text":"cover","start":3221.71,"end":3222.07},{"text":"the","start":3223.35,"end":3223.63},{"text":"full","start":3223.63,"end":3223.87},{"text":"mandate","start":3223.87,"end":3224.39},{"text":"of","start":3224.39,"end":3224.59},{"text":"the","start":3224.59,"end":3224.75},{"text":"COP","start":3224.75,"end":3225.03},{"text":"and","start":3225.03,"end":3225.23},{"text":"would","start":3225.23,"end":3225.39},{"text":"include","start":3225.39,"end":3225.67},{"text":"any","start":3225.91,"end":3226.31},{"text":"mandate","start":3226.71,"end":3227.35},{"text":"on","start":3228.31,"end":3228.629},{"text":"this","start":3228.629,"end":3228.87},{"text":"provision","start":3228.87,"end":3229.27},{"text":"as","start":3229.27,"end":3229.47},{"text":"well.","start":3229.47,"end":3229.75}]},{"text":"So to conclude, we believe that the commitment on EOI should be high level in nature and needs to ensure fundamental safeguards and should be operationalized in future protocols.","start":3231.51,"end":3244.38,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"So","start":3231.51,"end":3231.91},{"text":"to","start":3232.07,"end":3232.39},{"text":"conclude,","start":3232.39,"end":3232.95},{"text":"we","start":3232.95,"end":3233.19},{"text":"believe","start":3233.19,"end":3233.47},{"text":"that","start":3233.47,"end":3233.71},{"text":"the","start":3233.71,"end":3233.91},{"text":"commitment","start":3233.91,"end":3234.43},{"text":"on","start":3234.43,"end":3234.79},{"text":"EOI","start":3234.79,"end":3235.47},{"text":"should","start":3235.47,"end":3235.71},{"text":"be","start":3235.71,"end":3235.91},{"text":"high","start":3235.91,"end":3236.15},{"text":"level","start":3236.15,"end":3236.39},{"text":"in","start":3236.39,"end":3236.63},{"text":"nature","start":3236.63,"end":3237.03},{"text":"and","start":3237.19,"end":3237.51},{"text":"needs","start":3237.51,"end":3237.75},{"text":"to","start":3237.75,"end":3237.99},{"text":"ensure","start":3237.99,"end":3238.31},{"text":"fundamental","start":3238.86,"end":3239.3},{"text":"safeguards","start":3239.3,"end":3239.98},{"text":"and","start":3240.3,"end":3240.7},{"text":"should","start":3240.86,"end":3241.18},{"text":"be","start":3241.18,"end":3241.5},{"text":"operationalized","start":3241.58,"end":3242.62},{"text":"in","start":3242.62,"end":3242.94},{"text":"future","start":3242.94,"end":3243.34},{"text":"protocols.","start":3243.5,"end":3244.38}]},{"text":"Thank you.","start":3244.46,"end":3245.1,"topics":[],"words":[{"text":"Thank","start":3244.46,"end":3244.82},{"text":"you.","start":3244.82,"end":3245.1}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":24,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3249.26,"end":3249.82,"topics":[],"words":[{"text":"Thank","start":3249.26,"end":3249.58},{"text":"you.","start":3249.58,"end":3249.82}]},{"text":"Norway and France, please.","start":3249.82,"end":3251.58,"topics":[],"words":[{"text":"Norway","start":3249.82,"end":3250.34},{"text":"and","start":3250.34,"end":3250.7},{"text":"France,","start":3250.78,"end":3251.22},{"text":"please.","start":3251.22,"end":3251.58}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":25,"paragraphs":[{"sentences":[{"text":"Thank you very much.","start":3255.42,"end":3256.5,"topics":[],"words":[{"text":"Thank","start":3255.42,"end":3255.78},{"text":"you","start":3255.78,"end":3255.98},{"text":"very","start":3255.98,"end":3256.22},{"text":"much.","start":3256.22,"end":3256.5}]},{"text":"Chair.","start":3256.5,"end":3256.82,"topics":[],"words":[{"text":"Chair.","start":3256.5,"end":3256.82}]},{"text":"Good morning, colleagues.","start":3256.82,"end":3258.22,"topics":[],"words":[{"text":"Good","start":3256.82,"end":3257.1},{"text":"morning,","start":3257.1,"end":3257.42},{"text":"colleagues.","start":3257.42,"end":3258.22}]},{"text":"I won't speak at great length because we do share a lot of the positions that have already been eloquently set out by Germany, Canada and others.","start":3258.46,"end":3267.59,"topics":[],"words":[{"text":"I","start":3258.46,"end":3258.78},{"text":"won't","start":3258.78,"end":3259.18},{"text":"speak","start":3259.5,"end":3259.98},{"text":"at","start":3259.98,"end":3260.26},{"text":"great","start":3260.26,"end":3260.46},{"text":"length","start":3260.46,"end":3260.78},{"text":"because","start":3260.78,"end":3260.98},{"text":"we","start":3260.98,"end":3261.14},{"text":"do","start":3261.14,"end":3261.38},{"text":"share","start":3261.38,"end":3261.7},{"text":"a","start":3261.7,"end":3261.9},{"text":"lot","start":3261.9,"end":3262.02},{"text":"of","start":3262.02,"end":3262.18},{"text":"the","start":3262.18,"end":3262.3},{"text":"positions","start":3262.3,"end":3262.7},{"text":"that","start":3262.7,"end":3262.82},{"text":"have","start":3262.82,"end":3262.94},{"text":"already","start":3262.94,"end":3263.1},{"text":"been","start":3263.1,"end":3263.34},{"text":"eloquently","start":3263.34,"end":3263.9},{"text":"set","start":3263.9,"end":3264.14},{"text":"out","start":3264.14,"end":3264.46},{"text":"by","start":3265.11,"end":3265.35},{"text":"Germany,","start":3265.35,"end":3266.15},{"text":"Canada","start":3266.39,"end":3266.79},{"text":"and","start":3267.03,"end":3267.31},{"text":"others.","start":3267.31,"end":3267.59}]},{"text":"Simply, we would just like to draw attention to the fact that from our point of view, commitments on exchange of information is already covered by Article 9 on administrative cooperation.","start":3268.39,"end":3282.07,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Simply,","start":3268.39,"end":3268.87},{"text":"we","start":3268.87,"end":3269.03},{"text":"would","start":3269.03,"end":3269.15},{"text":"just","start":3269.15,"end":3269.35},{"text":"like","start":3269.35,"end":3269.59},{"text":"to","start":3269.59,"end":3269.83},{"text":"draw","start":3269.83,"end":3270.23},{"text":"attention","start":3270.23,"end":3270.75},{"text":"to","start":3270.75,"end":3270.99},{"text":"the","start":3270.99,"end":3271.15},{"text":"fact","start":3271.15,"end":3271.35},{"text":"that","start":3271.35,"end":3271.67},{"text":"from","start":3271.99,"end":3272.39},{"text":"our","start":3272.39,"end":3272.79},{"text":"point","start":3272.95,"end":3273.23},{"text":"of","start":3273.23,"end":3273.43},{"text":"view,","start":3273.43,"end":3273.75},{"text":"commitments","start":3274.07,"end":3274.79},{"text":"on","start":3274.87,"end":3275.27},{"text":"exchange","start":3275.75,"end":3276.63},{"text":"of","start":3276.63,"end":3276.87},{"text":"information","start":3276.87,"end":3277.19},{"text":"is","start":3277.67,"end":3277.99},{"text":"already","start":3277.99,"end":3278.31},{"text":"covered","start":3278.63,"end":3279.15},{"text":"by","start":3279.15,"end":3279.35},{"text":"Article","start":3279.35,"end":3279.67},{"text":"9","start":3280.07,"end":3280.47},{"text":"on","start":3280.71,"end":3280.99},{"text":"administrative","start":3280.99,"end":3281.51},{"text":"cooperation.","start":3281.51,"end":3282.07}]}]},{"sentences":[{"text":"And this Article 10 that's been put forward goes beyond that.","start":3282.07,"end":3286.03,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":3282.07,"end":3282.27},{"text":"this","start":3282.27,"end":3282.51},{"text":"Article","start":3282.51,"end":3282.87},{"text":"10","start":3283.03,"end":3283.39},{"text":"that's","start":3283.39,"end":3283.71},{"text":"been","start":3283.71,"end":3283.91},{"text":"put","start":3283.91,"end":3284.15},{"text":"forward","start":3284.15,"end":3284.47},{"text":"goes","start":3285.19,"end":3285.63},{"text":"beyond","start":3285.63,"end":3285.87},{"text":"that.","start":3285.87,"end":3286.03}]},{"text":"It's the operational implementation.","start":3286.03,"end":3287.75,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It's","start":3286.03,"end":3286.27},{"text":"the","start":3286.27,"end":3286.39},{"text":"operational","start":3286.39,"end":3286.87},{"text":"implementation.","start":3286.87,"end":3287.75}]},{"text":"It goes beyond that.","start":3287.83,"end":3288.91,"topics":[],"words":[{"text":"It","start":3287.83,"end":3288.07},{"text":"goes","start":3288.07,"end":3288.31},{"text":"beyond","start":3288.31,"end":3288.59},{"text":"that.","start":3288.59,"end":3288.91}]},{"text":"It could be seen as a legal basis allowing for the exchange of information, which, as we said, isn't appropriate for a Framework Convention.","start":3288.91,"end":3297.31,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":3288.91,"end":3289.19},{"text":"could","start":3289.19,"end":3289.43},{"text":"be","start":3289.43,"end":3289.67},{"text":"seen","start":3289.67,"end":3289.91},{"text":"as","start":3289.91,"end":3290.15},{"text":"a","start":3290.15,"end":3290.47},{"text":"legal","start":3290.47,"end":3290.99},{"text":"basis","start":3290.99,"end":3291.39},{"text":"allowing","start":3291.39,"end":3291.87},{"text":"for","start":3291.87,"end":3292.03},{"text":"the","start":3292.03,"end":3292.15},{"text":"exchange","start":3292.15,"end":3292.51},{"text":"of","start":3292.51,"end":3292.67},{"text":"information,","start":3292.67,"end":3292.95},{"text":"which,","start":3293.11,"end":3293.51},{"text":"as","start":3294.07,"end":3294.19},{"text":"we","start":3294.19,"end":3294.39},{"text":"said,","start":3294.39,"end":3294.71},{"text":"isn't","start":3294.71,"end":3295.27},{"text":"appropriate","start":3295.35,"end":3295.91},{"text":"for","start":3295.91,"end":3296.11},{"text":"a","start":3296.11,"end":3296.27},{"text":"Framework","start":3296.27,"end":3296.75},{"text":"Convention.","start":3296.75,"end":3297.31}]},{"text":"Therefore, we think that this article should be deleted.","start":3297.31,"end":3300.23,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Therefore,","start":3297.31,"end":3297.75},{"text":"we","start":3297.75,"end":3298.03},{"text":"think","start":3298.03,"end":3298.27},{"text":"that","start":3298.27,"end":3298.47},{"text":"this","start":3298.47,"end":3298.79},{"text":"article","start":3299.03,"end":3299.39},{"text":"should","start":3299.39,"end":3299.63},{"text":"be","start":3299.63,"end":3299.79},{"text":"deleted.","start":3299.79,"end":3300.23}]}]},{"sentences":[{"text":"Thank you.","start":3300.23,"end":3300.79,"topics":[],"words":[{"text":"Thank","start":3300.23,"end":3300.51},{"text":"you.","start":3300.51,"end":3300.79}]}]}],"speaker":{"name":null,"affiliation":"FRA","affiliation_full":"France","group":null,"function":"Representative"}},{"statement_number":26,"paragraphs":[{"sentences":[{"text":"Thank you. France Russian Federation Please.","start":3303.03,"end":3305.59,"topics":[],"words":[{"text":"Thank","start":3303.03,"end":3303.35},{"text":"you.","start":3303.35,"end":3303.51},{"text":"France","start":3303.51,"end":3303.99},{"text":"Russian","start":3304.31,"end":3304.79},{"text":"Federation","start":3304.79,"end":3305.27},{"text":"Please.","start":3305.27,"end":3305.59}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":27,"paragraphs":[{"sentences":[{"text":"Thank you very much for the opportunity to take the floor.","start":3315.11,"end":3320.47,"topics":[],"words":[{"text":"Thank","start":3315.11,"end":3315.47},{"text":"you","start":3315.47,"end":3315.75},{"text":"very","start":3315.75,"end":3316.11},{"text":"much","start":3316.11,"end":3316.47},{"text":"for","start":3318.15,"end":3318.55},{"text":"the","start":3318.63,"end":3318.91},{"text":"opportunity","start":3318.91,"end":3319.47},{"text":"to","start":3319.47,"end":3319.83},{"text":"take","start":3319.83,"end":3320.11},{"text":"the","start":3320.11,"end":3320.23},{"text":"floor.","start":3320.23,"end":3320.47}]},{"text":"Good morning, colleagues.","start":3320.47,"end":3322.06,"topics":[],"words":[{"text":"Good","start":3320.47,"end":3320.71},{"text":"morning,","start":3320.71,"end":3321.03},{"text":"colleagues.","start":3321.5,"end":3322.06}]},{"text":"We'd like to support the delegates from Zambia and the African group and say the following briefly.","start":3322.22,"end":3331.26,"topics":[],"words":[{"text":"We'd","start":3322.22,"end":3322.66},{"text":"like","start":3322.66,"end":3322.86},{"text":"to","start":3322.86,"end":3323.14},{"text":"support","start":3323.14,"end":3323.5},{"text":"the","start":3323.74,"end":3324.02},{"text":"delegates","start":3324.02,"end":3324.66},{"text":"from","start":3324.66,"end":3324.94},{"text":"Zambia","start":3324.94,"end":3325.66},{"text":"and","start":3326.62,"end":3326.9},{"text":"the","start":3326.9,"end":3327.06},{"text":"African","start":3327.06,"end":3327.54},{"text":"group","start":3327.54,"end":3327.82},{"text":"and","start":3327.98,"end":3328.38},{"text":"say","start":3328.7,"end":3329.1},{"text":"the","start":3329.42,"end":3329.7},{"text":"following","start":3329.7,"end":3329.98},{"text":"briefly.","start":3330.62,"end":3331.26}]}]},{"sentences":[{"text":"We support highlight having a separate article for exchange of information which aims to reaffirm the obligation to carry out effective exchange of information, including automatically in order to implement the provisions of the Framework Convention.","start":3335.26,"end":3351.84,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":3335.26,"end":3335.66},{"text":"support","start":3335.82,"end":3336.22},{"text":"highlight","start":3337.82,"end":3338.5},{"text":"having","start":3338.5,"end":3338.82},{"text":"a","start":3338.82,"end":3339.06},{"text":"separate","start":3339.06,"end":3339.42},{"text":"article","start":3339.42,"end":3339.74},{"text":"for","start":3339.9,"end":3340.3},{"text":"exchange","start":3340.3,"end":3340.82},{"text":"of","start":3340.82,"end":3341.06},{"text":"information","start":3341.06,"end":3341.42},{"text":"which","start":3341.74,"end":3342.06},{"text":"aims","start":3342.06,"end":3342.42},{"text":"to","start":3342.42,"end":3342.58},{"text":"reaffirm","start":3342.58,"end":3343.14},{"text":"the","start":3343.14,"end":3343.26},{"text":"obligation","start":3343.26,"end":3343.82},{"text":"to","start":3343.82,"end":3344.02},{"text":"carry","start":3344.02,"end":3344.3},{"text":"out","start":3344.3,"end":3344.5},{"text":"effective","start":3344.5,"end":3345.26},{"text":"exchange","start":3345.34,"end":3345.82},{"text":"of","start":3345.82,"end":3345.98},{"text":"information,","start":3345.98,"end":3346.3},{"text":"including","start":3346.46,"end":3346.86},{"text":"automatically","start":3346.86,"end":3347.82},{"text":"in","start":3349.12,"end":3349.24},{"text":"order","start":3349.24,"end":3349.44},{"text":"to","start":3349.44,"end":3349.6},{"text":"implement","start":3349.6,"end":3349.92},{"text":"the","start":3349.92,"end":3350.12},{"text":"provisions","start":3350.12,"end":3350.6},{"text":"of","start":3350.6,"end":3350.72},{"text":"the","start":3350.72,"end":3350.84},{"text":"Framework","start":3350.84,"end":3351.2},{"text":"Convention.","start":3351.2,"end":3351.84}]},{"text":"We don't see any problem in having this obligation when compared with existing architecture for exchange as part of other legal instruments and platforms.","start":3352,"end":3361.36,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":3352,"end":3352.36},{"text":"don't","start":3352.36,"end":3352.76},{"text":"see","start":3352.76,"end":3353.08},{"text":"any","start":3353.08,"end":3353.44},{"text":"problem","start":3353.6,"end":3354},{"text":"in","start":3354.16,"end":3354.48},{"text":"having","start":3354.48,"end":3354.72},{"text":"this","start":3354.72,"end":3354.96},{"text":"obligation","start":3354.96,"end":3355.6},{"text":"when","start":3355.92,"end":3356.28},{"text":"compared","start":3356.28,"end":3356.6},{"text":"with","start":3356.6,"end":3356.8},{"text":"existing","start":3356.8,"end":3357.36},{"text":"architecture","start":3357.36,"end":3358.04},{"text":"for","start":3358.04,"end":3358.2},{"text":"exchange","start":3358.2,"end":3358.6},{"text":"as","start":3358.6,"end":3358.76},{"text":"part","start":3358.76,"end":3358.92},{"text":"of","start":3358.92,"end":3359.08},{"text":"other","start":3359.08,"end":3359.28},{"text":"legal","start":3359.28,"end":3359.68},{"text":"instruments","start":3359.68,"end":3360.24},{"text":"and","start":3360.24,"end":3360.6},{"text":"platforms.","start":3360.6,"end":3361.36}]},{"text":"However, at the same time, we believe it is necessary to underscore the readiness and possibility to improve exchange of information for the Framework Convention.","start":3361.84,"end":3371.44,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":3361.84,"end":3362.24},{"text":"at","start":3362.48,"end":3362.76},{"text":"the","start":3362.76,"end":3362.88},{"text":"same","start":3362.88,"end":3363.04},{"text":"time,","start":3363.04,"end":3363.24},{"text":"we","start":3363.24,"end":3363.4},{"text":"believe","start":3363.4,"end":3363.56},{"text":"it","start":3363.56,"end":3363.72},{"text":"is","start":3363.72,"end":3363.88},{"text":"necessary","start":3363.88,"end":3364.36},{"text":"to","start":3364.36,"end":3364.599},{"text":"underscore","start":3364.599,"end":3365.12},{"text":"the","start":3365.12,"end":3365.32},{"text":"readiness","start":3365.32,"end":3365.72},{"text":"and","start":3365.72,"end":3366},{"text":"possibility","start":3366,"end":3366.56},{"text":"to","start":3367.04,"end":3367.4},{"text":"improve","start":3367.4,"end":3367.76},{"text":"exchange","start":3368.16,"end":3368.6},{"text":"of","start":3368.6,"end":3368.76},{"text":"information","start":3368.76,"end":3369.04},{"text":"for","start":3369.36,"end":3369.76},{"text":"the","start":3369.84,"end":3370.24},{"text":"Framework","start":3370.24,"end":3370.84},{"text":"Convention.","start":3370.84,"end":3371.44}]},{"text":"The elements of this could be regulate on a protocol level at a later state as people wish.","start":3371.52,"end":3380.06,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":3371.52,"end":3371.84},{"text":"elements","start":3371.84,"end":3372.24},{"text":"of","start":3372.24,"end":3372.56},{"text":"this","start":3372.56,"end":3372.88},{"text":"could","start":3373.44,"end":3373.76},{"text":"be","start":3373.76,"end":3374.08},{"text":"regulate","start":3375.26,"end":3375.7},{"text":"on","start":3375.7,"end":3375.86},{"text":"a","start":3375.86,"end":3376.02},{"text":"protocol","start":3376.02,"end":3376.62},{"text":"level","start":3376.62,"end":3376.94},{"text":"at","start":3376.94,"end":3377.22},{"text":"a","start":3377.22,"end":3377.38},{"text":"later","start":3377.38,"end":3377.66},{"text":"state","start":3377.74,"end":3378.14},{"text":"as","start":3379.1,"end":3379.42},{"text":"people","start":3379.42,"end":3379.66},{"text":"wish.","start":3379.66,"end":3380.06}]},{"text":"Thank you.","start":3380.06,"end":3380.7,"topics":[],"words":[{"text":"Thank","start":3380.06,"end":3380.42},{"text":"you.","start":3380.42,"end":3380.7}]}]}],"speaker":{"name":null,"affiliation":"RUS","affiliation_full":"Russian Federation","group":null,"function":"Representative"}},{"statement_number":28,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3382.7,"end":3383.22,"topics":[],"words":[{"text":"Thank","start":3382.7,"end":3383.02},{"text":"you.","start":3383.02,"end":3383.22}]},{"text":"Rashia Peru, please","start":3383.22,"end":3385.18,"topics":[],"words":[{"text":"Rashia","start":3383.22,"end":3383.9},{"text":"Peru,","start":3384.38,"end":3384.9},{"text":"please","start":3384.9,"end":3385.18}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":29,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3388.94,"end":3389.54,"topics":[],"words":[{"text":"Thank","start":3388.94,"end":3389.3},{"text":"you.","start":3389.3,"end":3389.54}]},{"text":"Co lead for giving me the floor.","start":3389.54,"end":3391.66,"topics":[],"words":[{"text":"Co","start":3389.54,"end":3389.82},{"text":"lead","start":3389.82,"end":3390.14},{"text":"for","start":3390.3,"end":3390.579},{"text":"giving","start":3390.579,"end":3390.86},{"text":"me","start":3390.86,"end":3391.06},{"text":"the","start":3391.06,"end":3391.22},{"text":"floor.","start":3391.22,"end":3391.66}]},{"text":"As regards this paragraph 10, article 10, we believe that the language used in this article is technical.","start":3393.42,"end":3400.75,"topics":[],"words":[{"text":"As","start":3393.42,"end":3393.74},{"text":"regards","start":3393.74,"end":3394.26},{"text":"this","start":3394.26,"end":3394.58},{"text":"paragraph","start":3394.58,"end":3395.18},{"text":"10,","start":3395.26,"end":3395.644},{"text":"article","start":3395.729,"end":3396.07},{"text":"10,","start":3396.156,"end":3396.54},{"text":"we","start":3396.54,"end":3396.74},{"text":"believe","start":3396.74,"end":3396.94},{"text":"that","start":3396.94,"end":3397.14},{"text":"the","start":3397.14,"end":3397.34},{"text":"language","start":3397.34,"end":3397.78},{"text":"used","start":3397.78,"end":3398.06},{"text":"in","start":3398.06,"end":3398.34},{"text":"this","start":3398.34,"end":3398.66},{"text":"article","start":3398.66,"end":3399.02},{"text":"is","start":3399.42,"end":3399.82},{"text":"technical.","start":3400.27,"end":3400.75}]},{"text":"This situation goes beyond what was stated in the terms of reference.","start":3400.99,"end":3406.27,"topics":[],"words":[{"text":"This","start":3400.99,"end":3401.35},{"text":"situation","start":3401.35,"end":3402.03},{"text":"goes","start":3402.91,"end":3403.47},{"text":"beyond","start":3403.55,"end":3404.11},{"text":"what","start":3404.11,"end":3404.39},{"text":"was","start":3404.39,"end":3404.63},{"text":"stated","start":3404.63,"end":3405.03},{"text":"in","start":3405.03,"end":3405.19},{"text":"the","start":3405.19,"end":3405.31},{"text":"terms","start":3405.31,"end":3405.51},{"text":"of","start":3405.51,"end":3405.75},{"text":"reference.","start":3405.75,"end":3406.27}]},{"text":"The terms of reference says that the protocol is an Instrument for the implementation of the Framework Convention.","start":3406.43,"end":3411.67,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":3406.43,"end":3406.71},{"text":"terms","start":3406.71,"end":3406.87},{"text":"of","start":3406.87,"end":3407.03},{"text":"reference","start":3407.03,"end":3407.51},{"text":"says","start":3407.51,"end":3407.79},{"text":"that","start":3407.79,"end":3408.07},{"text":"the","start":3408.07,"end":3408.43},{"text":"protocol","start":3408.59,"end":3409.11},{"text":"is","start":3409.11,"end":3409.23},{"text":"an","start":3409.23,"end":3409.35},{"text":"Instrument","start":3409.35,"end":3409.63},{"text":"for","start":3409.63,"end":3409.79},{"text":"the","start":3409.79,"end":3409.87},{"text":"implementation","start":3409.87,"end":3410.39},{"text":"of","start":3410.39,"end":3410.55},{"text":"the","start":3410.55,"end":3410.71},{"text":"Framework","start":3410.71,"end":3411.11},{"text":"Convention.","start":3411.11,"end":3411.67}]}]},{"sentences":[{"text":"This Convention has to stick with high level language, not technical language.","start":3411.67,"end":3416.95,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"This","start":3411.67,"end":3411.99},{"text":"Convention","start":3411.99,"end":3412.71},{"text":"has","start":3412.71,"end":3413.03},{"text":"to","start":3413.03,"end":3413.39},{"text":"stick","start":3414.19,"end":3414.55},{"text":"with","start":3414.55,"end":3414.75},{"text":"high","start":3414.75,"end":3414.99},{"text":"level","start":3414.99,"end":3415.27},{"text":"language,","start":3415.27,"end":3415.71},{"text":"not","start":3415.71,"end":3416.029},{"text":"technical","start":3416.029,"end":3416.51},{"text":"language.","start":3416.51,"end":3416.95}]},{"text":"Therefore, we recommend withdrawing this Article and turning it into a Protocol.","start":3416.95,"end":3421.07,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Therefore,","start":3416.95,"end":3417.39},{"text":"we","start":3417.39,"end":3417.59},{"text":"recommend","start":3417.59,"end":3417.95},{"text":"withdrawing","start":3417.95,"end":3418.55},{"text":"this","start":3418.55,"end":3418.75},{"text":"Article","start":3418.75,"end":3419.07},{"text":"and","start":3419.07,"end":3419.39},{"text":"turning","start":3419.39,"end":3419.71},{"text":"it","start":3419.71,"end":3419.87},{"text":"into","start":3419.87,"end":3420.15},{"text":"a","start":3420.15,"end":3420.43},{"text":"Protocol.","start":3420.43,"end":3421.07}]},{"text":"Or if that option is not viable, we suggest modifying the wording and its style, turning it into more political language.","start":3421.23,"end":3429.27,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Or","start":3421.23,"end":3421.63},{"text":"if","start":3422.27,"end":3422.67},{"text":"that","start":3422.91,"end":3423.27},{"text":"option","start":3423.27,"end":3423.67},{"text":"is","start":3423.67,"end":3423.87},{"text":"not","start":3423.87,"end":3424.07},{"text":"viable,","start":3424.07,"end":3424.39},{"text":"we","start":3424.39,"end":3424.63},{"text":"suggest","start":3424.63,"end":3424.91},{"text":"modifying","start":3424.99,"end":3425.59},{"text":"the","start":3425.59,"end":3425.75},{"text":"wording","start":3425.75,"end":3426.07},{"text":"and","start":3426.07,"end":3426.23},{"text":"its","start":3426.23,"end":3426.48},{"text":"style,","start":3426.71,"end":3427.11},{"text":"turning","start":3427.27,"end":3427.67},{"text":"it","start":3427.67,"end":3427.79},{"text":"into","start":3427.79,"end":3428.03},{"text":"more","start":3428.03,"end":3428.31},{"text":"political","start":3428.31,"end":3428.63},{"text":"language.","start":3428.71,"end":3429.27}]},{"text":"Because in our view, this Article is still bracketed and has yet to be amended.","start":3429.27,"end":3435.67,"topics":[],"words":[{"text":"Because","start":3429.27,"end":3429.59},{"text":"in","start":3429.59,"end":3429.83},{"text":"our","start":3429.83,"end":3430.07},{"text":"view,","start":3430.07,"end":3430.39},{"text":"this","start":3430.39,"end":3430.79},{"text":"Article","start":3430.87,"end":3431.27},{"text":"is","start":3432.31,"end":3432.71},{"text":"still","start":3432.79,"end":3433.19},{"text":"bracketed","start":3433.27,"end":3433.95},{"text":"and","start":3433.95,"end":3434.19},{"text":"has","start":3434.19,"end":3434.55},{"text":"yet","start":3434.55,"end":3434.87},{"text":"to","start":3434.87,"end":3435.03},{"text":"be","start":3435.03,"end":3435.15},{"text":"amended.","start":3435.15,"end":3435.67}]},{"text":"Bearing in mind that Article 9 refers to this Article on exchange of information as a type of administrative mutual administrative assistance, we suggest deleting the reference that is made in Article 9 to that because the specific feature or the operationality of this Article should appear in a Protocol.","start":3436.95,"end":3460.51,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Bearing","start":3436.95,"end":3437.39},{"text":"in","start":3437.39,"end":3437.59},{"text":"mind","start":3437.59,"end":3437.83},{"text":"that","start":3437.83,"end":3438.07},{"text":"Article","start":3438.07,"end":3438.39},{"text":"9","start":3438.55,"end":3438.95},{"text":"refers","start":3439.03,"end":3439.55},{"text":"to","start":3439.55,"end":3439.79},{"text":"this","start":3439.79,"end":3440.07},{"text":"Article","start":3440.23,"end":3440.63},{"text":"on","start":3440.79,"end":3441.19},{"text":"exchange","start":3441.35,"end":3441.87},{"text":"of","start":3441.87,"end":3442.03},{"text":"information","start":3442.03,"end":3442.31},{"text":"as","start":3442.389,"end":3442.669},{"text":"a","start":3442.669,"end":3442.79},{"text":"type","start":3442.79,"end":3442.99},{"text":"of","start":3442.99,"end":3443.15},{"text":"administrative","start":3443.15,"end":3443.91},{"text":"mutual","start":3444.07,"end":3444.51},{"text":"administrative","start":3444.51,"end":3444.99},{"text":"assistance,","start":3444.99,"end":3445.43},{"text":"we","start":3445.43,"end":3445.63},{"text":"suggest","start":3445.63,"end":3445.91},{"text":"deleting","start":3445.99,"end":3446.71},{"text":"the","start":3446.87,"end":3447.15},{"text":"reference","start":3447.15,"end":3447.59},{"text":"that","start":3447.59,"end":3447.79},{"text":"is","start":3447.79,"end":3448.03},{"text":"made","start":3448.03,"end":3448.31},{"text":"in","start":3448.31,"end":3448.59},{"text":"Article","start":3448.59,"end":3448.95},{"text":"9","start":3449.19,"end":3449.59},{"text":"to","start":3449.59,"end":3449.91},{"text":"that","start":3449.91,"end":3450.23},{"text":"because","start":3450.63,"end":3451.03},{"text":"the","start":3451.11,"end":3451.43},{"text":"specific","start":3451.43,"end":3452.07},{"text":"feature","start":3452.51,"end":3452.83},{"text":"or","start":3452.99,"end":3453.27},{"text":"the","start":3453.27,"end":3453.47},{"text":"operationality","start":3453.47,"end":3455.07},{"text":"of","start":3455.47,"end":3455.83},{"text":"this","start":3455.83,"end":3456.19},{"text":"Article","start":3456.19,"end":3456.59},{"text":"should","start":3457.55,"end":3457.95},{"text":"appear","start":3458.91,"end":3459.31},{"text":"in","start":3459.39,"end":3459.71},{"text":"a","start":3459.71,"end":3459.91},{"text":"Protocol.","start":3459.91,"end":3460.51}]}]},{"sentences":[{"text":"Thank you.","start":3460.67,"end":3461.31,"topics":[],"words":[{"text":"Thank","start":3460.67,"end":3461.03},{"text":"you.","start":3461.03,"end":3461.31}]}]}],"speaker":{"name":null,"affiliation":"PER","affiliation_full":"Peru","group":null,"function":"Representative"}},{"statement_number":30,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3463.63,"end":3464.23,"topics":[],"words":[{"text":"Thank","start":3463.63,"end":3463.99},{"text":"you.","start":3463.99,"end":3464.23}]},{"text":"Per Israel, please.","start":3464.23,"end":3465.39,"topics":[],"words":[{"text":"Per","start":3464.23,"end":3464.55},{"text":"Israel,","start":3464.55,"end":3465.07},{"text":"please.","start":3465.07,"end":3465.39}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":31,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":3467.31,"end":3468.11,"topics":[],"words":[{"text":"Thank","start":3467.31,"end":3467.67},{"text":"you,","start":3467.67,"end":3467.83},{"text":"Chair.","start":3467.83,"end":3468.11}]},{"text":"We agree with the comments of Germany, the German delegation regarding Article 10, as well as those of Canada and others.","start":3468.99,"end":3476.91,"topics":[],"words":[{"text":"We","start":3468.99,"end":3469.31},{"text":"agree","start":3469.31,"end":3469.55},{"text":"with","start":3469.55,"end":3469.75},{"text":"the","start":3469.75,"end":3469.91},{"text":"comments","start":3469.91,"end":3470.19},{"text":"of","start":3470.19,"end":3470.59},{"text":"Germany,","start":3470.59,"end":3471.31},{"text":"the","start":3471.31,"end":3471.71},{"text":"German","start":3471.71,"end":3472.15},{"text":"delegation","start":3472.15,"end":3472.83},{"text":"regarding","start":3473.39,"end":3473.99},{"text":"Article","start":3473.99,"end":3474.27},{"text":"10,","start":3474.35,"end":3474.75},{"text":"as","start":3474.83,"end":3475.11},{"text":"well","start":3475.11,"end":3475.27},{"text":"as","start":3475.27,"end":3475.47},{"text":"those","start":3475.47,"end":3475.71},{"text":"of","start":3475.71,"end":3475.91},{"text":"Canada","start":3475.91,"end":3476.19},{"text":"and","start":3476.27,"end":3476.59},{"text":"others.","start":3476.59,"end":3476.91}]},{"text":"We think that the exchange of information is an important tool for the tax authorities.","start":3477.87,"end":3483.63,"topics":[],"words":[{"text":"We","start":3477.87,"end":3478.15},{"text":"think","start":3478.15,"end":3478.31},{"text":"that","start":3478.31,"end":3478.51},{"text":"the","start":3478.51,"end":3478.68},{"text":"exchange","start":3478.75,"end":3478.99},{"text":"of","start":3478.99,"end":3479.11},{"text":"information","start":3479.11,"end":3479.39},{"text":"is","start":3479.79,"end":3480.11},{"text":"an","start":3480.11,"end":3480.39},{"text":"important","start":3480.39,"end":3480.75},{"text":"tool","start":3482.03,"end":3482.35},{"text":"for","start":3482.35,"end":3482.55},{"text":"the","start":3482.55,"end":3482.75},{"text":"tax","start":3482.75,"end":3483.03},{"text":"authorities.","start":3483.03,"end":3483.63}]}]},{"sentences":[{"text":"We are also members of the Mac and the Global form of transparency.","start":3485.79,"end":3489.95,"topics":[],"words":[{"text":"We","start":3485.79,"end":3486.07},{"text":"are","start":3486.07,"end":3486.23},{"text":"also","start":3486.23,"end":3486.51},{"text":"members","start":3486.51,"end":3486.91},{"text":"of","start":3486.91,"end":3487.23},{"text":"the","start":3487.23,"end":3487.55},{"text":"Mac","start":3487.55,"end":3488.07},{"text":"and","start":3488.07,"end":3488.31},{"text":"the","start":3488.31,"end":3488.47},{"text":"Global","start":3488.47,"end":3488.75},{"text":"form","start":3488.75,"end":3489.11},{"text":"of","start":3489.11,"end":3489.35},{"text":"transparency.","start":3489.35,"end":3489.95}]},{"text":"I want to echo my statement from yesterday regarding Article 9.","start":3491.87,"end":3496.11,"topics":[],"words":[{"text":"I","start":3491.87,"end":3492.15},{"text":"want","start":3492.15,"end":3492.31},{"text":"to","start":3492.31,"end":3492.47},{"text":"echo","start":3492.47,"end":3492.83},{"text":"my","start":3492.83,"end":3493.11},{"text":"statement","start":3493.11,"end":3493.47},{"text":"from","start":3493.55,"end":3493.95},{"text":"yesterday","start":3493.95,"end":3494.67},{"text":"regarding","start":3494.749,"end":3495.23},{"text":"Article","start":3495.23,"end":3495.55},{"text":"9.","start":3495.71,"end":3496.11}]},{"text":"We have existing instruments for exchange of information and we do need Article 15 for understanding the commitments that the Convention will the Cabot Convention will have.","start":3496.91,"end":3512.92,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."},{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":3496.91,"end":3497.19},{"text":"have","start":3497.19,"end":3497.35},{"text":"existing","start":3497.35,"end":3497.87},{"text":"instruments","start":3498.27,"end":3498.83},{"text":"for","start":3499.47,"end":3499.75},{"text":"exchange","start":3499.75,"end":3500.15},{"text":"of","start":3500.15,"end":3500.31},{"text":"information","start":3500.31,"end":3500.59},{"text":"and","start":3500.91,"end":3501.31},{"text":"we","start":3501.31,"end":3501.71},{"text":"do","start":3501.79,"end":3502.15},{"text":"need","start":3502.15,"end":3502.51},{"text":"Article","start":3502.59,"end":3502.99},{"text":"15","start":3502.99,"end":3503.39},{"text":"for","start":3504.44,"end":3504.64},{"text":"understanding","start":3504.64,"end":3505.44},{"text":"the","start":3505.44,"end":3505.76},{"text":"commitments","start":3505.76,"end":3506.52},{"text":"that","start":3506.92,"end":3507.32},{"text":"the","start":3507.56,"end":3507.96},{"text":"Convention","start":3508.44,"end":3509.16},{"text":"will","start":3509.16,"end":3509.48},{"text":"the","start":3509.88,"end":3510.2},{"text":"Cabot","start":3510.2,"end":3510.68},{"text":"Convention","start":3510.68,"end":3511.16},{"text":"will","start":3511.16,"end":3511.48},{"text":"have.","start":3512.52,"end":3512.92}]},{"text":"We agree with previous delegates regarding the text of Article 10 that it doesn't include all exchange of information provisions.","start":3513.88,"end":3528.36,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":3513.88,"end":3514.16},{"text":"agree","start":3514.16,"end":3514.44},{"text":"with","start":3514.44,"end":3514.76},{"text":"previous","start":3514.76,"end":3515.08},{"text":"delegates","start":3515.08,"end":3515.8},{"text":"regarding","start":3516.52,"end":3517},{"text":"the","start":3517,"end":3517.24},{"text":"text","start":3517.24,"end":3517.64},{"text":"of","start":3517.64,"end":3518.04},{"text":"Article","start":3518.28,"end":3518.68},{"text":"10","start":3519.16,"end":3519.56},{"text":"that","start":3522.84,"end":3523.16},{"text":"it","start":3523.16,"end":3523.36},{"text":"doesn't","start":3523.36,"end":3523.76},{"text":"include","start":3523.76,"end":3524.12},{"text":"all","start":3525.72,"end":3526.12},{"text":"exchange","start":3526.52,"end":3527},{"text":"of","start":3527,"end":3527.16},{"text":"information","start":3527.16,"end":3527.48},{"text":"provisions.","start":3527.64,"end":3528.36}]},{"text":"There are provisions that are missing, like provisions for reservations, like the provisions of secrecy.","start":3528.68,"end":3536.62,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"There","start":3528.68,"end":3528.96},{"text":"are","start":3528.96,"end":3529.12},{"text":"provisions","start":3529.12,"end":3529.6},{"text":"that","start":3529.6,"end":3529.76},{"text":"are","start":3529.76,"end":3529.96},{"text":"missing,","start":3529.96,"end":3530.4},{"text":"like","start":3530.4,"end":3530.76},{"text":"provisions","start":3530.92,"end":3531.44},{"text":"for","start":3531.44,"end":3531.72},{"text":"reservations,","start":3532.68,"end":3533.43},{"text":"like","start":3534.22,"end":3534.38},{"text":"the","start":3534.38,"end":3534.7},{"text":"provisions","start":3535.18,"end":3535.78},{"text":"of","start":3535.78,"end":3535.94},{"text":"secrecy.","start":3535.94,"end":3536.62}]}]},{"sentences":[{"text":"It is important that all provisions dealing with the implementation of exchange of information, as opposed to high level, because this Article does not seem to be high level, should be at the same place for transparency sake, for the Tax Authority and also for the publics.","start":3537.66,"end":3559.91,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":3537.66,"end":3537.94},{"text":"is","start":3537.94,"end":3538.1},{"text":"important","start":3538.1,"end":3538.38},{"text":"that","start":3538.54,"end":3538.94},{"text":"all","start":3539.26,"end":3539.62},{"text":"provisions","start":3539.62,"end":3540.3},{"text":"dealing","start":3540.3,"end":3540.66},{"text":"with","start":3540.66,"end":3540.86},{"text":"the","start":3540.86,"end":3541.18},{"text":"implementation","start":3542.3,"end":3543.1},{"text":"of","start":3543.1,"end":3543.34},{"text":"exchange","start":3543.34,"end":3543.74},{"text":"of","start":3543.74,"end":3543.9},{"text":"information,","start":3543.9,"end":3544.22},{"text":"as","start":3545.74,"end":3546.02},{"text":"opposed","start":3546.02,"end":3546.3},{"text":"to","start":3546.3,"end":3546.5},{"text":"high","start":3546.5,"end":3546.74},{"text":"level,","start":3546.74,"end":3547.1},{"text":"because","start":3547.66,"end":3548.06},{"text":"this","start":3548.3,"end":3548.62},{"text":"Article","start":3548.62,"end":3548.94},{"text":"does","start":3549.02,"end":3549.3},{"text":"not","start":3549.3,"end":3549.58},{"text":"seem","start":3550.3,"end":3550.66},{"text":"to","start":3550.66,"end":3550.86},{"text":"be","start":3550.86,"end":3551.02},{"text":"high","start":3551.02,"end":3551.26},{"text":"level,","start":3551.26,"end":3551.58},{"text":"should","start":3552.46,"end":3552.82},{"text":"be","start":3552.82,"end":3553.14},{"text":"at","start":3553.14,"end":3553.38},{"text":"the","start":3553.38,"end":3553.62},{"text":"same","start":3553.62,"end":3553.98},{"text":"place","start":3553.98,"end":3554.38},{"text":"for","start":3554.46,"end":3554.82},{"text":"transparency","start":3554.82,"end":3555.58},{"text":"sake,","start":3555.74,"end":3556.22},{"text":"for","start":3557.02,"end":3557.34},{"text":"the","start":3557.34,"end":3557.54},{"text":"Tax","start":3557.54,"end":3557.74},{"text":"Authority","start":3557.74,"end":3558.26},{"text":"and","start":3558.26,"end":3558.54},{"text":"also","start":3558.54,"end":3558.78},{"text":"for","start":3558.78,"end":3558.96},{"text":"the","start":3559.19,"end":3559.27},{"text":"publics.","start":3559.27,"end":3559.91}]},{"text":"Thank you.","start":3560.47,"end":3561.11,"topics":[],"words":[{"text":"Thank","start":3560.47,"end":3560.83},{"text":"you.","start":3560.83,"end":3561.11}]}]}],"speaker":{"name":null,"affiliation":"ISR","affiliation_full":"Israel","group":null,"function":"Representative"}},{"statement_number":32,"paragraphs":[{"sentences":[{"text":"Thank you.","start":3563.27,"end":3563.79,"topics":[],"words":[{"text":"Thank","start":3563.27,"end":3563.59},{"text":"you.","start":3563.59,"end":3563.79}]},{"text":"Berjan, please.","start":3563.79,"end":3564.71,"topics":[],"words":[{"text":"Berjan,","start":3563.79,"end":3564.39},{"text":"please.","start":3564.39,"end":3564.71}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":33,"paragraphs":[{"sentences":[{"text":"Thank you, Chair, and thanks for the work done on Article 10.","start":3567.19,"end":3571.35,"topics":[],"words":[{"text":"Thank","start":3567.19,"end":3567.55},{"text":"you,","start":3567.55,"end":3567.75},{"text":"Chair,","start":3567.75,"end":3568.07},{"text":"and","start":3568.15,"end":3568.55},{"text":"thanks","start":3568.87,"end":3569.27},{"text":"for","start":3569.27,"end":3569.51},{"text":"the","start":3569.51,"end":3569.71},{"text":"work","start":3569.71,"end":3569.91},{"text":"done","start":3569.91,"end":3570.15},{"text":"on","start":3570.15,"end":3570.43},{"text":"Article","start":3570.43,"end":3570.79},{"text":"10.","start":3570.95,"end":3571.35}]},{"text":"I don't want to sound like a broken record, but I will because the Framework Convention should have the high level commitments.","start":3573.03,"end":3579.27,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":3573.03,"end":3573.35},{"text":"don't","start":3573.35,"end":3573.63},{"text":"want","start":3573.63,"end":3573.79},{"text":"to","start":3573.79,"end":3573.95},{"text":"sound","start":3573.95,"end":3574.19},{"text":"like","start":3574.19,"end":3574.35},{"text":"a","start":3574.35,"end":3574.51},{"text":"broken","start":3574.51,"end":3574.87},{"text":"record,","start":3574.87,"end":3575.189},{"text":"but","start":3575.19,"end":3575.47},{"text":"I","start":3575.47,"end":3575.59},{"text":"will","start":3575.59,"end":3575.79},{"text":"because","start":3575.79,"end":3576.15},{"text":"the","start":3576.15,"end":3576.47},{"text":"Framework","start":3576.47,"end":3576.95},{"text":"Convention","start":3576.95,"end":3577.55},{"text":"should","start":3577.55,"end":3577.75},{"text":"have","start":3577.75,"end":3577.95},{"text":"the","start":3577.95,"end":3578.15},{"text":"high","start":3578.15,"end":3578.35},{"text":"level","start":3578.35,"end":3578.63},{"text":"commitments.","start":3578.63,"end":3579.27}]},{"text":"And this is our paragraphs that are just operationalizing what is is a commitment or what could be in a commitment.","start":3579.35,"end":3588.48,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3579.35,"end":3579.67},{"text":"this","start":3579.67,"end":3579.91},{"text":"is","start":3579.91,"end":3580.23},{"text":"our","start":3580.63,"end":3581.03},{"text":"paragraphs","start":3581.43,"end":3582.15},{"text":"that","start":3582.15,"end":3582.27},{"text":"are","start":3582.27,"end":3582.43},{"text":"just","start":3582.43,"end":3582.71},{"text":"operationalizing","start":3582.79,"end":3583.99},{"text":"what","start":3583.99,"end":3584.27},{"text":"is","start":3584.27,"end":3584.49},{"text":"is","start":3584.56,"end":3584.72},{"text":"a","start":3584.72,"end":3584.88},{"text":"commitment","start":3584.88,"end":3585.44},{"text":"or","start":3586.16,"end":3586.48},{"text":"what","start":3586.48,"end":3586.68},{"text":"could","start":3586.68,"end":3586.88},{"text":"be","start":3586.88,"end":3587.2},{"text":"in","start":3587.44,"end":3587.76},{"text":"a","start":3587.76,"end":3587.96},{"text":"commitment.","start":3587.96,"end":3588.48}]},{"text":"And so it is out of place to put it here in a long article as this Belgium would like to fully align with Canada, Germany, Italy, Austria, uk, Spain, Norway and fully echo what France said.","start":3588.48,"end":3603.4,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3588.48,"end":3588.84},{"text":"so","start":3588.84,"end":3589.08},{"text":"it","start":3589.08,"end":3589.24},{"text":"is","start":3589.24,"end":3589.48},{"text":"out","start":3589.48,"end":3589.76},{"text":"of","start":3589.76,"end":3589.96},{"text":"place","start":3589.96,"end":3590.2},{"text":"to","start":3590.2,"end":3590.44},{"text":"put","start":3590.44,"end":3590.6},{"text":"it","start":3590.6,"end":3590.8},{"text":"here","start":3590.8,"end":3591.04},{"text":"in","start":3591.04,"end":3591.24},{"text":"a","start":3591.24,"end":3591.4},{"text":"long","start":3591.4,"end":3591.64},{"text":"article","start":3591.64,"end":3592},{"text":"as","start":3592.16,"end":3592.52},{"text":"this","start":3592.52,"end":3592.88},{"text":"Belgium","start":3594.08,"end":3594.72},{"text":"would","start":3594.72,"end":3594.96},{"text":"like","start":3594.96,"end":3595.2},{"text":"to","start":3595.2,"end":3595.52},{"text":"fully","start":3596,"end":3596.44},{"text":"align","start":3596.44,"end":3596.8},{"text":"with","start":3596.8,"end":3597},{"text":"Canada,","start":3597,"end":3597.28},{"text":"Germany,","start":3597.36,"end":3597.88},{"text":"Italy,","start":3597.88,"end":3598.32},{"text":"Austria,","start":3598.32,"end":3598.8},{"text":"uk,","start":3598.8,"end":3599.12},{"text":"Spain,","start":3599.2,"end":3599.72},{"text":"Norway","start":3599.72,"end":3600.24},{"text":"and","start":3600.8,"end":3601.2},{"text":"fully","start":3601.6,"end":3602.04},{"text":"echo","start":3602.04,"end":3602.4},{"text":"what","start":3602.4,"end":3602.64},{"text":"France","start":3602.64,"end":3603.04},{"text":"said.","start":3603.04,"end":3603.4}]},{"text":"Because it is clear we have an exchange of information commitment already in Article 9 now.","start":3603.4,"end":3609.6,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Because","start":3603.4,"end":3603.76},{"text":"it","start":3603.76,"end":3604.04},{"text":"is","start":3604.04,"end":3604.28},{"text":"clear","start":3604.28,"end":3604.64},{"text":"we","start":3604.88,"end":3605.2},{"text":"have","start":3605.2,"end":3605.48},{"text":"an","start":3605.48,"end":3605.8},{"text":"exchange","start":3605.8,"end":3606.28},{"text":"of","start":3606.28,"end":3606.48},{"text":"information","start":3606.48,"end":3606.8},{"text":"commitment","start":3606.96,"end":3607.52},{"text":"already","start":3607.52,"end":3607.8},{"text":"in","start":3607.8,"end":3608.16},{"text":"Article","start":3608.4,"end":3608.8},{"text":"9","start":3608.88,"end":3609.24},{"text":"now.","start":3609.24,"end":3609.6}]}]},{"sentences":[{"text":"And if we follow what is in the Tor, we can clearly say that under the commitments it is set effective mutual administrative assistance in tax matters, including with respect to information for tax purposes.","start":3610.09,"end":3623.93,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3610.09,"end":3610.21},{"text":"if","start":3610.21,"end":3610.37},{"text":"we","start":3610.37,"end":3610.53},{"text":"follow","start":3610.53,"end":3610.77},{"text":"what","start":3610.77,"end":3611.05},{"text":"is","start":3611.05,"end":3611.25},{"text":"in","start":3611.25,"end":3611.41},{"text":"the","start":3611.41,"end":3611.61},{"text":"Tor,","start":3611.61,"end":3612.33},{"text":"we","start":3612.49,"end":3612.81},{"text":"can","start":3612.81,"end":3613.05},{"text":"clearly","start":3613.05,"end":3613.57},{"text":"say","start":3613.57,"end":3613.85},{"text":"that","start":3613.85,"end":3614.09},{"text":"under","start":3614.09,"end":3614.33},{"text":"the","start":3614.33,"end":3614.57},{"text":"commitments","start":3614.57,"end":3615.21},{"text":"it","start":3615.77,"end":3616.05},{"text":"is","start":3616.05,"end":3616.29},{"text":"set","start":3616.29,"end":3616.65},{"text":"effective","start":3616.65,"end":3617.21},{"text":"mutual","start":3617.21,"end":3617.61},{"text":"administrative","start":3617.61,"end":3618.41},{"text":"assistance","start":3618.41,"end":3618.89},{"text":"in","start":3618.89,"end":3619.09},{"text":"tax","start":3619.09,"end":3619.33},{"text":"matters,","start":3619.33,"end":3619.89},{"text":"including","start":3619.89,"end":3620.25},{"text":"with","start":3620.89,"end":3621.21},{"text":"respect","start":3621.21,"end":3621.53},{"text":"to","start":3621.61,"end":3621.97},{"text":"information","start":3621.97,"end":3622.33},{"text":"for","start":3622.49,"end":3622.81},{"text":"tax","start":3622.81,"end":3623.13},{"text":"purposes.","start":3623.13,"end":3623.93}]},{"text":"And then in paragraph 17 there is a specific reference under the 17 Exchange of Information for tax purposes that could be a protocol.","start":3625.21,"end":3637.77,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3625.21,"end":3625.53},{"text":"then","start":3625.53,"end":3625.77},{"text":"in","start":3625.77,"end":3626.05},{"text":"paragraph","start":3626.05,"end":3626.73},{"text":"17","start":3626.81,"end":3627.21},{"text":"there","start":3627.37,"end":3627.65},{"text":"is","start":3627.65,"end":3627.81},{"text":"a","start":3627.81,"end":3627.97},{"text":"specific","start":3627.97,"end":3628.49},{"text":"reference","start":3628.57,"end":3629.29},{"text":"under","start":3629.29,"end":3629.69},{"text":"the","start":3631.21,"end":3631.61},{"text":"17","start":3631.93,"end":3632.33},{"text":"Exchange","start":3633.13,"end":3633.65},{"text":"of","start":3633.65,"end":3633.81},{"text":"Information","start":3633.81,"end":3634.09},{"text":"for","start":3634.41,"end":3634.77},{"text":"tax","start":3634.77,"end":3635.13},{"text":"purposes","start":3635.13,"end":3635.85},{"text":"that","start":3636.33,"end":3636.49},{"text":"could","start":3636.49,"end":3636.69},{"text":"be","start":3636.69,"end":3636.89},{"text":"a","start":3636.89,"end":3637.09},{"text":"protocol.","start":3637.09,"end":3637.77}]},{"text":"So it is clear that there is a possibility for a protocol.","start":3638.33,"end":3641.73,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":3638.33,"end":3638.73},{"text":"it","start":3639.05,"end":3639.37},{"text":"is","start":3639.37,"end":3639.57},{"text":"clear","start":3639.57,"end":3639.77},{"text":"that","start":3639.77,"end":3639.93},{"text":"there","start":3639.93,"end":3640.05},{"text":"is","start":3640.05,"end":3640.21},{"text":"a","start":3640.21,"end":3640.33},{"text":"possibility","start":3640.33,"end":3640.73},{"text":"for","start":3640.73,"end":3641.05},{"text":"a","start":3641.05,"end":3641.25},{"text":"protocol.","start":3641.25,"end":3641.73}]},{"text":"And the way this Article is drafted is what is supposed to be In a protocol, again, on the text that is here foreseen, we fully want that foreseeable relevance is there.","start":3641.73,"end":3654.49,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"And","start":3641.73,"end":3641.89},{"text":"the","start":3641.89,"end":3642.05},{"text":"way","start":3642.05,"end":3642.25},{"text":"this","start":3642.25,"end":3642.53},{"text":"Article","start":3642.53,"end":3642.89},{"text":"is","start":3642.89,"end":3643.17},{"text":"drafted","start":3643.17,"end":3643.69},{"text":"is","start":3643.69,"end":3644.01},{"text":"what","start":3644.09,"end":3644.37},{"text":"is","start":3644.37,"end":3644.53},{"text":"supposed","start":3644.53,"end":3644.85},{"text":"to","start":3644.85,"end":3644.97},{"text":"be","start":3644.97,"end":3645.09},{"text":"In","start":3645.09,"end":3645.21},{"text":"a","start":3645.21,"end":3645.33},{"text":"protocol,","start":3645.33,"end":3645.93},{"text":"again,","start":3646.65,"end":3647.05},{"text":"on","start":3647.05,"end":3647.37},{"text":"the","start":3647.37,"end":3647.61},{"text":"text","start":3647.61,"end":3647.97},{"text":"that","start":3647.97,"end":3648.21},{"text":"is","start":3648.21,"end":3648.49},{"text":"here","start":3648.49,"end":3648.89},{"text":"foreseen,","start":3649.29,"end":3650.09},{"text":"we","start":3650.49,"end":3650.89},{"text":"fully","start":3651.29,"end":3651.889},{"text":"want","start":3651.889,"end":3652.25},{"text":"that","start":3652.25,"end":3652.65},{"text":"foreseeable","start":3652.65,"end":3653.33},{"text":"relevance","start":3653.33,"end":3653.97},{"text":"is","start":3653.97,"end":3654.21},{"text":"there.","start":3654.21,"end":3654.49}]},{"text":"That is an important standard that goes back to protect taxpayer rights, fundamental rights, and and we cannot lower what has been gained for many years to protect our individuals and taxpayers.","start":3654.65,"end":3670.36,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"That","start":3654.65,"end":3654.93},{"text":"is","start":3654.93,"end":3655.09},{"text":"an","start":3655.09,"end":3655.25},{"text":"important","start":3655.25,"end":3655.53},{"text":"standard","start":3656.57,"end":3657.13},{"text":"that","start":3657.13,"end":3657.33},{"text":"goes","start":3657.33,"end":3657.69},{"text":"back","start":3657.69,"end":3658.01},{"text":"to","start":3658.33,"end":3658.61},{"text":"protect","start":3658.61,"end":3659.13},{"text":"taxpayer","start":3659.45,"end":3660.33},{"text":"rights,","start":3660.33,"end":3660.65},{"text":"fundamental","start":3660.81,"end":3661.57},{"text":"rights,","start":3661.57,"end":3661.85},{"text":"and","start":3661.85,"end":3662.01},{"text":"and","start":3662.16,"end":3662.32},{"text":"we","start":3662.32,"end":3662.56},{"text":"cannot","start":3662.56,"end":3663.12},{"text":"lower","start":3663.2,"end":3663.76},{"text":"what","start":3664.24,"end":3664.52},{"text":"has","start":3664.52,"end":3664.72},{"text":"been","start":3664.72,"end":3664.96},{"text":"gained","start":3664.96,"end":3665.36},{"text":"for","start":3665.36,"end":3665.68},{"text":"many","start":3665.68,"end":3665.96},{"text":"years","start":3665.96,"end":3666.32},{"text":"to","start":3666.32,"end":3666.64},{"text":"protect","start":3666.64,"end":3667.12},{"text":"our","start":3667.68,"end":3668.08},{"text":"individuals","start":3668.08,"end":3669},{"text":"and","start":3669,"end":3669.36},{"text":"taxpayers.","start":3669.44,"end":3670.36}]}]},{"sentences":[{"text":"Thank you.","start":3670.36,"end":3670.96,"topics":[],"words":[{"text":"Thank","start":3670.36,"end":3670.68},{"text":"you.","start":3670.68,"end":3670.96}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":34,"paragraphs":[{"sentences":[{"text":"Thank you. Belgium, United Arab Emirates, please.","start":3674.32,"end":3677.12,"topics":[],"words":[{"text":"Thank","start":3674.32,"end":3674.64},{"text":"you.","start":3674.64,"end":3674.8},{"text":"Belgium,","start":3674.8,"end":3675.36},{"text":"United","start":3675.52,"end":3675.92},{"text":"Arab","start":3675.92,"end":3676.32},{"text":"Emirates,","start":3676.32,"end":3676.8},{"text":"please.","start":3676.8,"end":3677.12}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":35,"paragraphs":[{"sentences":[{"text":"Thank you, colleague.","start":3679.44,"end":3680.56,"topics":[],"words":[{"text":"Thank","start":3679.44,"end":3679.76},{"text":"you,","start":3679.76,"end":3679.92},{"text":"colleague.","start":3679.92,"end":3680.56}]},{"text":"The UAE believes that effective exchange of information remains a key pillar of international tax cooperation.","start":3680.72,"end":3687.68,"topics":[],"words":[{"text":"The","start":3680.72,"end":3681},{"text":"UAE","start":3681,"end":3681.52},{"text":"believes","start":3681.52,"end":3681.96},{"text":"that","start":3681.96,"end":3682.2},{"text":"effective","start":3682.2,"end":3682.76},{"text":"exchange","start":3682.76,"end":3683.24},{"text":"of","start":3683.24,"end":3683.48},{"text":"information","start":3683.48,"end":3683.84},{"text":"remains","start":3684.08,"end":3684.64},{"text":"a","start":3684.96,"end":3685.24},{"text":"key","start":3685.24,"end":3685.44},{"text":"pillar","start":3685.44,"end":3685.8},{"text":"of","start":3685.8,"end":3686},{"text":"international","start":3686,"end":3686.32},{"text":"tax","start":3686.56,"end":3686.92},{"text":"cooperation.","start":3686.92,"end":3687.68}]},{"text":"Therefore, the UAE does not object to the inclusion of an exchange of information as a standalone article as long as the commitment remains high level.","start":3688.3,"end":3697.26,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Therefore,","start":3688.3,"end":3688.58},{"text":"the","start":3688.58,"end":3688.74},{"text":"UAE","start":3688.74,"end":3689.26},{"text":"does","start":3689.26,"end":3689.46},{"text":"not","start":3689.46,"end":3689.66},{"text":"object","start":3689.66,"end":3689.98},{"text":"to","start":3689.98,"end":3690.18},{"text":"the","start":3690.18,"end":3690.34},{"text":"inclusion","start":3690.34,"end":3690.74},{"text":"of","start":3690.74,"end":3690.94},{"text":"an","start":3690.94,"end":3691.22},{"text":"exchange","start":3691.22,"end":3691.7},{"text":"of","start":3691.7,"end":3691.9},{"text":"information","start":3691.9,"end":3692.22},{"text":"as","start":3692.78,"end":3693.1},{"text":"a","start":3693.1,"end":3693.3},{"text":"standalone","start":3693.3,"end":3693.98},{"text":"article","start":3693.98,"end":3694.3},{"text":"as","start":3694.86,"end":3695.14},{"text":"long","start":3695.14,"end":3695.34},{"text":"as","start":3695.34,"end":3695.54},{"text":"the","start":3695.54,"end":3695.78},{"text":"commitment","start":3695.78,"end":3696.3},{"text":"remains","start":3696.3,"end":3696.66},{"text":"high","start":3696.66,"end":3696.94},{"text":"level.","start":3696.94,"end":3697.26}]},{"text":"And we also could support the idea put forward by Canada of having EOI referenced to support the operational aspects of the Framework Convention.","start":3697.34,"end":3707.02,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3697.34,"end":3697.66},{"text":"we","start":3697.66,"end":3697.86},{"text":"also","start":3697.86,"end":3698.14},{"text":"could","start":3698.14,"end":3698.46},{"text":"support","start":3698.46,"end":3698.78},{"text":"the","start":3699.26,"end":3699.54},{"text":"idea","start":3699.54,"end":3699.9},{"text":"put","start":3699.9,"end":3700.18},{"text":"forward","start":3700.18,"end":3700.54},{"text":"by","start":3700.54,"end":3700.86},{"text":"Canada","start":3700.86,"end":3701.18},{"text":"of","start":3701.34,"end":3701.62},{"text":"having","start":3701.62,"end":3701.86},{"text":"EOI","start":3701.86,"end":3702.5},{"text":"referenced","start":3702.5,"end":3703.1},{"text":"to","start":3703.42,"end":3703.78},{"text":"support","start":3703.78,"end":3704.099},{"text":"the","start":3704.099,"end":3704.34},{"text":"operational","start":3704.34,"end":3704.86},{"text":"aspects","start":3704.94,"end":3705.62},{"text":"of","start":3705.62,"end":3705.78},{"text":"the","start":3705.78,"end":3705.94},{"text":"Framework","start":3705.94,"end":3706.42},{"text":"Convention.","start":3706.42,"end":3707.02}]},{"text":"That said, we would like to raise several substantive points regarding the current drafting of Article 10.","start":3707.58,"end":3713.46,"topics":[],"words":[{"text":"That","start":3707.58,"end":3707.94},{"text":"said,","start":3707.94,"end":3708.3},{"text":"we","start":3708.46,"end":3708.74},{"text":"would","start":3708.74,"end":3708.94},{"text":"like","start":3708.94,"end":3709.14},{"text":"to","start":3709.14,"end":3709.3},{"text":"raise","start":3709.3,"end":3709.58},{"text":"several","start":3709.58,"end":3709.9},{"text":"substantive","start":3709.98,"end":3710.78},{"text":"points","start":3710.78,"end":3711.18},{"text":"regarding","start":3711.18,"end":3711.7},{"text":"the","start":3711.7,"end":3711.94},{"text":"current","start":3711.94,"end":3712.14},{"text":"drafting","start":3712.14,"end":3712.58},{"text":"of","start":3712.58,"end":3712.86},{"text":"Article","start":3712.86,"end":3713.18},{"text":"10.","start":3713.18,"end":3713.46}]}]},{"sentences":[{"text":"First, with respect to paragraph 2, we have concerns regarding the provision allowing information to be disclosed in public court proceedings or judicial decisions.","start":3714.81,"end":3726.33,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"First,","start":3714.81,"end":3715.05},{"text":"with","start":3715.53,"end":3715.89},{"text":"respect","start":3715.89,"end":3716.25},{"text":"to","start":3716.25,"end":3716.57},{"text":"paragraph","start":3716.57,"end":3717.002},{"text":"2,","start":3717.098,"end":3717.53},{"text":"we","start":3717.77,"end":3718.09},{"text":"have","start":3718.09,"end":3718.37},{"text":"concerns","start":3718.37,"end":3719.05},{"text":"regarding","start":3719.05,"end":3719.57},{"text":"the","start":3719.57,"end":3719.77},{"text":"provision","start":3719.77,"end":3720.25},{"text":"allowing","start":3720.25,"end":3720.77},{"text":"information","start":3720.77,"end":3721.13},{"text":"to","start":3721.93,"end":3722.21},{"text":"be","start":3722.21,"end":3722.37},{"text":"disclosed","start":3722.37,"end":3722.97},{"text":"in","start":3722.97,"end":3723.21},{"text":"public","start":3723.21,"end":3723.49},{"text":"court","start":3723.49,"end":3723.85},{"text":"proceedings","start":3723.85,"end":3724.65},{"text":"or","start":3724.65,"end":3724.97},{"text":"judicial","start":3724.97,"end":3725.53},{"text":"decisions.","start":3725.53,"end":3726.33}]},{"text":"From our perspective, such disclosure should not be automatic.","start":3726.97,"end":3730.97,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"From","start":3726.97,"end":3727.29},{"text":"our","start":3727.29,"end":3727.53},{"text":"perspective,","start":3727.53,"end":3728.25},{"text":"such","start":3728.25,"end":3728.61},{"text":"disclosure","start":3728.61,"end":3729.37},{"text":"should","start":3729.529,"end":3729.89},{"text":"not","start":3729.89,"end":3730.17},{"text":"be","start":3730.17,"end":3730.37},{"text":"automatic.","start":3730.37,"end":3730.97}]},{"text":"We believe this sentence should be qualified to ensure that disclosure is permitted only where the explicit consent of the relevant State Party has been obtained.","start":3732.01,"end":3742.3,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":3732.01,"end":3732.33},{"text":"believe","start":3732.33,"end":3732.65},{"text":"this","start":3732.65,"end":3733.01},{"text":"sentence","start":3733.01,"end":3733.61},{"text":"should","start":3733.61,"end":3733.93},{"text":"be","start":3733.93,"end":3734.17},{"text":"qualified","start":3734.17,"end":3734.65},{"text":"to","start":3735.05,"end":3735.33},{"text":"ensure","start":3735.33,"end":3735.61},{"text":"that","start":3735.77,"end":3736.09},{"text":"disclosure","start":3736.09,"end":3736.73},{"text":"is","start":3736.73,"end":3736.93},{"text":"permitted","start":3736.93,"end":3737.49},{"text":"only","start":3737.49,"end":3737.85},{"text":"where","start":3738.09,"end":3738.37},{"text":"the","start":3738.37,"end":3738.57},{"text":"explicit","start":3738.57,"end":3739.21},{"text":"consent","start":3739.21,"end":3739.69},{"text":"of","start":3739.98,"end":3740.06},{"text":"the","start":3740.06,"end":3740.18},{"text":"relevant","start":3740.18,"end":3740.62},{"text":"State","start":3740.62,"end":3740.9},{"text":"Party","start":3740.9,"end":3741.26},{"text":"has","start":3741.26,"end":3741.54},{"text":"been","start":3741.54,"end":3741.7},{"text":"obtained.","start":3741.7,"end":3742.3}]},{"text":"Second, we note that the current drafting is detailed and prescriptive than other provisions of the Convention.","start":3743.02,"end":3749.98,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Second,","start":3743.02,"end":3743.42},{"text":"we","start":3743.82,"end":3744.14},{"text":"note","start":3744.14,"end":3744.42},{"text":"that","start":3744.42,"end":3744.58},{"text":"the","start":3744.58,"end":3744.74},{"text":"current","start":3744.74,"end":3745.02},{"text":"drafting","start":3745.1,"end":3745.66},{"text":"is","start":3745.74,"end":3746.06},{"text":"detailed","start":3746.06,"end":3746.58},{"text":"and","start":3746.58,"end":3746.86},{"text":"prescriptive","start":3747.02,"end":3747.82},{"text":"than","start":3747.82,"end":3748.14},{"text":"other","start":3748.14,"end":3748.38},{"text":"provisions","start":3748.38,"end":3748.98},{"text":"of","start":3748.98,"end":3749.14},{"text":"the","start":3749.14,"end":3749.3},{"text":"Convention.","start":3749.3,"end":3749.98}]},{"text":"In our view, many of these operational elements and specific obligations would be more appropriately addressed in a Protocol in more detail rather than in the Convention text.","start":3750.7,"end":3761.5,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":3750.7,"end":3750.98},{"text":"our","start":3750.98,"end":3751.22},{"text":"view,","start":3751.22,"end":3751.5},{"text":"many","start":3751.5,"end":3751.74},{"text":"of","start":3751.74,"end":3751.9},{"text":"these","start":3751.9,"end":3752.06},{"text":"operational","start":3752.06,"end":3752.62},{"text":"elements","start":3752.62,"end":3753.06},{"text":"and","start":3753.06,"end":3753.38},{"text":"specific","start":3753.38,"end":3753.86},{"text":"obligations","start":3753.86,"end":3754.54},{"text":"would","start":3754.54,"end":3754.82},{"text":"be","start":3754.82,"end":3755.02},{"text":"more","start":3755.02,"end":3755.26},{"text":"appropriately","start":3755.26,"end":3756.1},{"text":"addressed","start":3756.1,"end":3756.62},{"text":"in","start":3756.62,"end":3756.82},{"text":"a","start":3756.82,"end":3756.98},{"text":"Protocol","start":3756.98,"end":3757.42},{"text":"in","start":3757.42,"end":3757.62},{"text":"more","start":3757.62,"end":3757.82},{"text":"detail","start":3757.82,"end":3758.14},{"text":"rather","start":3758.62,"end":3759.02},{"text":"than","start":3759.02,"end":3759.34},{"text":"in","start":3760.22,"end":3760.5},{"text":"the","start":3760.5,"end":3760.66},{"text":"Convention","start":3760.66,"end":3761.1},{"text":"text.","start":3761.1,"end":3761.5}]}]},{"sentences":[{"text":"At this stage, a high level commitment to improving exchange of information information, together with a mandate for Member States to explore and address existing gaps would be sufficient.","start":3762.22,"end":3772.62,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"At","start":3762.22,"end":3762.5},{"text":"this","start":3762.5,"end":3762.7},{"text":"stage,","start":3762.7,"end":3763.1},{"text":"a","start":3763.1,"end":3763.26},{"text":"high","start":3763.26,"end":3763.38},{"text":"level","start":3763.38,"end":3763.66},{"text":"commitment","start":3763.66,"end":3764.38},{"text":"to","start":3764.46,"end":3764.78},{"text":"improving","start":3764.78,"end":3765.18},{"text":"exchange","start":3765.18,"end":3765.66},{"text":"of","start":3765.66,"end":3765.82},{"text":"information","start":3765.82,"end":3765.99},{"text":"information,","start":3766.14,"end":3766.38},{"text":"together","start":3766.62,"end":3766.98},{"text":"with","start":3766.98,"end":3767.22},{"text":"a","start":3767.22,"end":3767.38},{"text":"mandate","start":3767.38,"end":3767.82},{"text":"for","start":3767.82,"end":3768.1},{"text":"Member","start":3768.1,"end":3768.42},{"text":"States","start":3768.42,"end":3768.78},{"text":"to","start":3769.18,"end":3769.5},{"text":"explore","start":3769.5,"end":3769.9},{"text":"and","start":3769.9,"end":3770.14},{"text":"address","start":3770.14,"end":3770.46},{"text":"existing","start":3770.54,"end":3771.1},{"text":"gaps","start":3771.1,"end":3771.5},{"text":"would","start":3771.5,"end":3771.82},{"text":"be","start":3771.82,"end":3772.02},{"text":"sufficient.","start":3772.02,"end":3772.62}]}]},{"sentences":[{"text":"Third, we support retaining the standard of foreseeable relevant.","start":3775.02,"end":3780.14,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Third,","start":3775.02,"end":3775.42},{"text":"we","start":3775.9,"end":3776.22},{"text":"support","start":3776.22,"end":3776.54},{"text":"retaining","start":3776.62,"end":3777.18},{"text":"the","start":3777.18,"end":3777.42},{"text":"standard","start":3777.42,"end":3777.94},{"text":"of","start":3777.94,"end":3778.3},{"text":"foreseeable","start":3778.46,"end":3779.26},{"text":"relevant.","start":3779.5,"end":3780.14}]},{"text":"This concept is well established in existing international instruments and plays an important role in ensuring legal certainty, avoiding fishing expeditions, and also for reasons of alignment and avoiding unnecessary duplication.","start":3780.54,"end":3794.68,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"This","start":3780.54,"end":3780.86},{"text":"concept","start":3780.86,"end":3781.3},{"text":"is","start":3781.3,"end":3781.5},{"text":"well","start":3781.5,"end":3781.78},{"text":"established","start":3781.78,"end":3782.42},{"text":"in","start":3782.42,"end":3782.66},{"text":"existing","start":3782.66,"end":3783.14},{"text":"international","start":3783.14,"end":3783.5},{"text":"instruments","start":3783.82,"end":3784.34},{"text":"and","start":3784.34,"end":3784.7},{"text":"plays","start":3784.78,"end":3785.18},{"text":"an","start":3785.18,"end":3785.42},{"text":"important","start":3785.42,"end":3785.74},{"text":"role","start":3785.9,"end":3786.3},{"text":"in","start":3786.46,"end":3786.78},{"text":"ensuring","start":3786.78,"end":3787.18},{"text":"legal","start":3787.18,"end":3787.62},{"text":"certainty,","start":3787.62,"end":3788.14},{"text":"avoiding","start":3788.14,"end":3788.58},{"text":"fishing","start":3788.58,"end":3789.1},{"text":"expeditions,","start":3789.26,"end":3789.98},{"text":"and","start":3790.06,"end":3790.38},{"text":"also","start":3790.38,"end":3790.66},{"text":"for","start":3790.66,"end":3790.94},{"text":"reasons","start":3790.94,"end":3791.38},{"text":"of","start":3791.38,"end":3791.54},{"text":"alignment","start":3791.54,"end":3792.14},{"text":"and","start":3792.6,"end":3792.76},{"text":"avoiding","start":3792.76,"end":3793.32},{"text":"unnecessary","start":3793.32,"end":3793.96},{"text":"duplication.","start":3793.96,"end":3794.68}]},{"text":"While we are not suggesting that the standard cannot be further improved over time, we caution against creating an entirely new standard or duplicating efforts where effective and well functioning frameworks already exist.","start":3795.96,"end":3809.32,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"While","start":3795.96,"end":3796.24},{"text":"we","start":3796.24,"end":3796.4},{"text":"are","start":3796.4,"end":3796.56},{"text":"not","start":3796.56,"end":3796.76},{"text":"suggesting","start":3796.76,"end":3797.32},{"text":"that","start":3797.32,"end":3797.52},{"text":"the","start":3797.52,"end":3797.72},{"text":"standard","start":3797.72,"end":3798.12},{"text":"cannot","start":3798.12,"end":3798.48},{"text":"be","start":3798.48,"end":3798.68},{"text":"further","start":3798.68,"end":3798.96},{"text":"improved","start":3798.96,"end":3799.48},{"text":"over","start":3799.48,"end":3799.72},{"text":"time,","start":3799.72,"end":3800.04},{"text":"we","start":3800.28,"end":3800.6},{"text":"caution","start":3800.6,"end":3801},{"text":"against","start":3801,"end":3801.4},{"text":"creating","start":3801.56,"end":3802.08},{"text":"an","start":3802.08,"end":3802.36},{"text":"entirely","start":3802.36,"end":3802.92},{"text":"new","start":3802.92,"end":3803.24},{"text":"standard","start":3803.24,"end":3803.8},{"text":"or","start":3803.8,"end":3804},{"text":"duplicating","start":3804,"end":3804.68},{"text":"efforts","start":3804.68,"end":3805.24},{"text":"where","start":3805.4,"end":3805.76},{"text":"effective","start":3805.76,"end":3806.44},{"text":"and","start":3806.6,"end":3806.92},{"text":"well","start":3806.92,"end":3807.2},{"text":"functioning","start":3807.2,"end":3807.72},{"text":"frameworks","start":3807.72,"end":3808.44},{"text":"already","start":3808.44,"end":3808.76},{"text":"exist.","start":3808.76,"end":3809.32}]},{"text":"Fourth, we emphasize the importance of strong data protection and confidentiality safeguards on all sides.","start":3810.44,"end":3817.56,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"Fourth,","start":3810.44,"end":3811.08},{"text":"we","start":3811.16,"end":3811.48},{"text":"emphasize","start":3811.48,"end":3812.08},{"text":"the","start":3812.08,"end":3812.32},{"text":"importance","start":3812.32,"end":3812.92},{"text":"of","start":3812.92,"end":3813.28},{"text":"strong","start":3813.28,"end":3813.64},{"text":"data","start":3813.64,"end":3814},{"text":"protection","start":3814,"end":3814.56},{"text":"and","start":3814.56,"end":3814.84},{"text":"confidentiality","start":3814.84,"end":3815.76},{"text":"safeguards","start":3815.76,"end":3816.44},{"text":"on","start":3816.44,"end":3816.72},{"text":"all","start":3816.72,"end":3816.96},{"text":"sides.","start":3816.96,"end":3817.56}]},{"text":"These guarantees should be clearly articulated, including how they will be enforced and monitored in practice as confidence and exchange mechanisms depends fundamentally on the secure handling of sensitive information.","start":3817.97,"end":3831.49,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"These","start":3817.97,"end":3818.13},{"text":"guarantees","start":3818.13,"end":3818.77},{"text":"should","start":3818.85,"end":3819.13},{"text":"be","start":3819.13,"end":3819.33},{"text":"clearly","start":3819.33,"end":3819.85},{"text":"articulated,","start":3819.85,"end":3820.69},{"text":"including","start":3821.09,"end":3821.49},{"text":"how","start":3821.81,"end":3822.13},{"text":"they","start":3822.13,"end":3822.37},{"text":"will","start":3822.37,"end":3822.57},{"text":"be","start":3822.57,"end":3822.77},{"text":"enforced","start":3822.77,"end":3823.21},{"text":"and","start":3823.21,"end":3823.45},{"text":"monitored","start":3823.45,"end":3824.05},{"text":"in","start":3824.05,"end":3824.25},{"text":"practice","start":3824.25,"end":3824.77},{"text":"as","start":3825.01,"end":3825.37},{"text":"confidence","start":3825.37,"end":3825.89},{"text":"and","start":3825.89,"end":3826.21},{"text":"exchange","start":3826.21,"end":3826.69},{"text":"mechanisms","start":3826.69,"end":3827.49},{"text":"depends","start":3827.49,"end":3828.01},{"text":"fundamentally","start":3828.01,"end":3828.77},{"text":"on","start":3828.93,"end":3829.25},{"text":"the","start":3829.25,"end":3829.45},{"text":"secure","start":3829.45,"end":3829.89},{"text":"handling","start":3829.89,"end":3830.37},{"text":"of","start":3830.37,"end":3830.61},{"text":"sensitive","start":3830.61,"end":3831.09},{"text":"information.","start":3831.09,"end":3831.49}]}]},{"sentences":[{"text":"Finally, we wish to reiterate a broader point previously raised in relation to Article 15.","start":3832.77,"end":3838.77,"topics":[],"words":[{"text":"Finally,","start":3832.77,"end":3833.41},{"text":"we","start":3833.57,"end":3833.849},{"text":"wish","start":3833.849,"end":3834.05},{"text":"to","start":3834.05,"end":3834.17},{"text":"reiterate","start":3834.17,"end":3834.77},{"text":"a","start":3834.77,"end":3834.97},{"text":"broader","start":3834.97,"end":3835.41},{"text":"point","start":3835.41,"end":3835.73},{"text":"previously","start":3835.73,"end":3836.37},{"text":"raised","start":3836.37,"end":3836.77},{"text":"in","start":3836.85,"end":3837.17},{"text":"relation","start":3837.17,"end":3837.57},{"text":"to","start":3837.57,"end":3837.89},{"text":"Article","start":3837.89,"end":3838.21},{"text":"15.","start":3838.37,"end":3838.77}]},{"text":"It is important to clearly understand the interaction between this Framework Convention, any future protocols and existing international instruments.","start":3839.81,"end":3849.55,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"It","start":3839.81,"end":3840.09},{"text":"is","start":3840.09,"end":3840.25},{"text":"important","start":3840.25,"end":3840.53},{"text":"to","start":3840.69,"end":3840.97},{"text":"clearly","start":3840.97,"end":3841.41},{"text":"understand","start":3841.41,"end":3841.73},{"text":"the","start":3842.61,"end":3842.93},{"text":"interaction","start":3842.93,"end":3843.57},{"text":"between","start":3843.57,"end":3843.89},{"text":"this","start":3843.89,"end":3844.21},{"text":"Framework","start":3844.21,"end":3844.73},{"text":"Convention,","start":3844.73,"end":3845.33},{"text":"any","start":3845.33,"end":3845.61},{"text":"future","start":3845.61,"end":3845.97},{"text":"protocols","start":3845.97,"end":3846.84},{"text":"and","start":3847.23,"end":3847.43},{"text":"existing","start":3847.43,"end":3848.03},{"text":"international","start":3848.11,"end":3848.51},{"text":"instruments.","start":3848.91,"end":3849.55}]},{"text":"This interaction should be structured in a manner that ensures coherence with existing exchange of information frameworks while being mindful of potential duplication, complexity and costs.","start":3850.19,"end":3863.15,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"This","start":3850.19,"end":3850.51},{"text":"interaction","start":3850.51,"end":3851.15},{"text":"should","start":3851.15,"end":3851.35},{"text":"be","start":3851.35,"end":3851.63},{"text":"structured","start":3851.95,"end":3852.59},{"text":"in","start":3852.59,"end":3852.79},{"text":"a","start":3852.79,"end":3852.95},{"text":"manner","start":3852.95,"end":3853.39},{"text":"that","start":3853.39,"end":3853.63},{"text":"ensures","start":3853.63,"end":3854.19},{"text":"coherence","start":3854.19,"end":3854.79},{"text":"with","start":3854.79,"end":3855.03},{"text":"existing","start":3855.03,"end":3855.51},{"text":"exchange","start":3855.51,"end":3855.99},{"text":"of","start":3855.99,"end":3856.19},{"text":"information","start":3856.19,"end":3856.51},{"text":"frameworks","start":3858.03,"end":3858.79},{"text":"while","start":3858.79,"end":3859.11},{"text":"being","start":3859.11,"end":3859.43},{"text":"mindful","start":3859.43,"end":3859.99},{"text":"of","start":3859.99,"end":3860.27},{"text":"potential","start":3860.27,"end":3860.71},{"text":"duplication,","start":3860.71,"end":3861.55},{"text":"complexity","start":3861.55,"end":3862.27},{"text":"and","start":3862.27,"end":3862.51},{"text":"costs.","start":3862.51,"end":3863.15}]},{"text":"Thank you.","start":3863.79,"end":3864.43,"topics":[],"words":[{"text":"Thank","start":3863.79,"end":3864.15},{"text":"you.","start":3864.15,"end":3864.43}]}]}],"speaker":{"name":null,"affiliation":"ARE","affiliation_full":"United Arab Emirates","group":null,"function":"Representative"}},{"statement_number":36,"paragraphs":[{"sentences":[{"text":"Thank you, uae, Indonesia, please.","start":3866.99,"end":3869.15,"topics":[],"words":[{"text":"Thank","start":3866.99,"end":3867.35},{"text":"you,","start":3867.35,"end":3867.55},{"text":"uae,","start":3867.55,"end":3868.11},{"text":"Indonesia,","start":3868.11,"end":3868.83},{"text":"please.","start":3868.83,"end":3869.15}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":37,"paragraphs":[{"sentences":[{"text":"Thank you, Colette for giving me the floor.","start":3872.52,"end":3874.28,"topics":[],"words":[{"text":"Thank","start":3872.52,"end":3872.64},{"text":"you,","start":3872.64,"end":3872.72},{"text":"Colette","start":3872.72,"end":3873.2},{"text":"for","start":3873.2,"end":3873.36},{"text":"giving","start":3873.36,"end":3873.6},{"text":"me","start":3873.6,"end":3873.76},{"text":"the","start":3873.76,"end":3873.92},{"text":"floor.","start":3873.92,"end":3874.28}]},{"text":"As mentioned by the African group, we do view the importance of having separate Articles for the exchange of information in a Framework Convention.","start":3874.52,"end":3882.6,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"As","start":3874.52,"end":3874.88},{"text":"mentioned","start":3874.88,"end":3875.32},{"text":"by","start":3875.32,"end":3875.44},{"text":"the","start":3875.44,"end":3875.64},{"text":"African","start":3875.64,"end":3876.08},{"text":"group,","start":3876.08,"end":3876.28},{"text":"we","start":3876.28,"end":3876.48},{"text":"do","start":3876.48,"end":3876.68},{"text":"view","start":3876.68,"end":3876.92},{"text":"the","start":3876.92,"end":3877.12},{"text":"importance","start":3877.12,"end":3877.6},{"text":"of","start":3877.6,"end":3877.84},{"text":"having","start":3877.84,"end":3878.08},{"text":"separate","start":3878.08,"end":3878.6},{"text":"Articles","start":3878.6,"end":3879.32},{"text":"for","start":3879.72,"end":3880.04},{"text":"the","start":3880.04,"end":3880.28},{"text":"exchange","start":3880.28,"end":3880.68},{"text":"of","start":3880.68,"end":3880.8},{"text":"information","start":3880.8,"end":3881.08},{"text":"in","start":3881.16,"end":3881.44},{"text":"a","start":3881.44,"end":3881.56},{"text":"Framework","start":3881.56,"end":3881.88},{"text":"Convention.","start":3881.88,"end":3882.6}]},{"text":"However, we view that it should reflect the high level nature of the Framework Convention.","start":3883,"end":3888.759,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"However,","start":3883,"end":3883.4},{"text":"we","start":3883.8,"end":3884.2},{"text":"view","start":3884.52,"end":3884.84},{"text":"that","start":3884.84,"end":3885.04},{"text":"it","start":3885.04,"end":3885.2},{"text":"should","start":3885.2,"end":3885.48},{"text":"reflect","start":3885.48,"end":3886.08},{"text":"the","start":3886.08,"end":3886.32},{"text":"high","start":3886.32,"end":3886.52},{"text":"level","start":3886.52,"end":3886.8},{"text":"nature","start":3886.8,"end":3887.2},{"text":"of","start":3887.2,"end":3887.44},{"text":"the","start":3887.44,"end":3887.68},{"text":"Framework","start":3887.68,"end":3888.12},{"text":"Convention.","start":3888.12,"end":3888.759}]},{"text":"And as for the scope, details and procedures, which is more operational basis, it should be further developed in the implementation protocols and it will provide greater legal certainty and flexibility.","start":3889.32,"end":3900.99,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3889.32,"end":3889.64},{"text":"as","start":3889.64,"end":3889.84},{"text":"for","start":3889.84,"end":3890},{"text":"the","start":3890,"end":3890.16},{"text":"scope,","start":3890.16,"end":3890.6},{"text":"details","start":3890.6,"end":3891.04},{"text":"and","start":3891.04,"end":3891.2},{"text":"procedures,","start":3891.2,"end":3891.72},{"text":"which","start":3891.72,"end":3892},{"text":"is","start":3892,"end":3892.28},{"text":"more","start":3892.28,"end":3892.56},{"text":"operational","start":3892.56,"end":3893.08},{"text":"basis,","start":3893.16,"end":3893.8},{"text":"it","start":3894.2,"end":3894.52},{"text":"should","start":3894.52,"end":3894.76},{"text":"be","start":3894.76,"end":3895.08},{"text":"further","start":3895.08,"end":3895.44},{"text":"developed","start":3895.44,"end":3895.96},{"text":"in","start":3895.96,"end":3896.04},{"text":"the","start":3896.04,"end":3896.16},{"text":"implementation","start":3896.16,"end":3896.8},{"text":"protocols","start":3896.8,"end":3897.4},{"text":"and","start":3897.4,"end":3897.6},{"text":"it","start":3897.6,"end":3897.76},{"text":"will","start":3897.76,"end":3898.04},{"text":"provide","start":3898.43,"end":3898.67},{"text":"greater","start":3898.75,"end":3899.35},{"text":"legal","start":3899.35,"end":3899.75},{"text":"certainty","start":3899.75,"end":3900.23},{"text":"and","start":3900.23,"end":3900.43},{"text":"flexibility.","start":3900.43,"end":3900.99}]},{"text":"And we could also work together and discuss further to define type of information to be exchanged, exchange mechanisms and whether the exchange of information will be mandatory for all State parties or to be committed on basis of separate agreement.","start":3901.55,"end":3918.43,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":3901.55,"end":3901.87},{"text":"we","start":3901.87,"end":3902.19},{"text":"could","start":3902.51,"end":3902.91},{"text":"also","start":3902.91,"end":3903.31},{"text":"work","start":3903.31,"end":3903.63},{"text":"together","start":3903.63,"end":3903.95},{"text":"and","start":3904.03,"end":3904.31},{"text":"discuss","start":3904.31,"end":3904.59},{"text":"further","start":3904.75,"end":3905.15},{"text":"to","start":3905.63,"end":3905.91},{"text":"define","start":3905.91,"end":3906.35},{"text":"type","start":3907.55,"end":3907.91},{"text":"of","start":3907.91,"end":3908.11},{"text":"information","start":3908.11,"end":3908.43},{"text":"to","start":3908.59,"end":3908.83},{"text":"be","start":3908.83,"end":3908.95},{"text":"exchanged,","start":3908.95,"end":3909.55},{"text":"exchange","start":3909.79,"end":3910.43},{"text":"mechanisms","start":3910.43,"end":3911.31},{"text":"and","start":3911.31,"end":3911.71},{"text":"whether","start":3911.71,"end":3912.07},{"text":"the","start":3912.07,"end":3912.31},{"text":"exchange","start":3912.31,"end":3912.71},{"text":"of","start":3912.71,"end":3912.87},{"text":"information","start":3912.87,"end":3913.15},{"text":"will","start":3913.31,"end":3913.59},{"text":"be","start":3913.59,"end":3913.79},{"text":"mandatory","start":3913.79,"end":3914.27},{"text":"for","start":3914.35,"end":3914.63},{"text":"all","start":3914.63,"end":3914.87},{"text":"State","start":3914.87,"end":3915.23},{"text":"parties","start":3915.23,"end":3915.71},{"text":"or","start":3915.71,"end":3915.91},{"text":"to","start":3915.91,"end":3916.07},{"text":"be","start":3916.07,"end":3916.23},{"text":"committed","start":3916.23,"end":3916.63},{"text":"on","start":3916.63,"end":3916.83},{"text":"basis","start":3916.83,"end":3917.19},{"text":"of","start":3917.19,"end":3917.35},{"text":"separate","start":3917.35,"end":3917.83},{"text":"agreement.","start":3917.83,"end":3918.43}]}]},{"sentences":[{"text":"And as I mentioned this also yesterday, this commitment of exchange of information should be designed to complement and fill the implementation gap of existing multilateral instrument and not to be conflicted with each other as such conflict will create uncertainty, confusion and resistance that would undermine the objective of this very article.","start":3919.71,"end":3939.37,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":3919.71,"end":3920.03},{"text":"as","start":3920.03,"end":3920.27},{"text":"I","start":3920.27,"end":3920.55},{"text":"mentioned","start":3920.55,"end":3921.23},{"text":"this","start":3921.55,"end":3921.87},{"text":"also","start":3921.87,"end":3922.19},{"text":"yesterday,","start":3922.19,"end":3922.79},{"text":"this","start":3922.79,"end":3923.07},{"text":"commitment","start":3923.07,"end":3923.51},{"text":"of","start":3923.51,"end":3923.67},{"text":"exchange","start":3923.67,"end":3924.11},{"text":"of","start":3924.11,"end":3924.31},{"text":"information","start":3924.31,"end":3924.59},{"text":"should","start":3924.83,"end":3925.11},{"text":"be","start":3925.11,"end":3925.31},{"text":"designed","start":3925.31,"end":3925.75},{"text":"to","start":3925.75,"end":3925.91},{"text":"complement","start":3925.91,"end":3926.43},{"text":"and","start":3926.81,"end":3926.97},{"text":"fill","start":3926.97,"end":3927.25},{"text":"the","start":3927.25,"end":3927.41},{"text":"implementation","start":3927.41,"end":3927.93},{"text":"gap","start":3927.93,"end":3928.21},{"text":"of","start":3928.21,"end":3928.41},{"text":"existing","start":3928.41,"end":3928.93},{"text":"multilateral","start":3928.93,"end":3929.77},{"text":"instrument","start":3929.77,"end":3930.25},{"text":"and","start":3930.41,"end":3930.73},{"text":"not","start":3930.73,"end":3930.93},{"text":"to","start":3930.93,"end":3931.09},{"text":"be","start":3931.09,"end":3931.25},{"text":"conflicted","start":3931.25,"end":3931.73},{"text":"with","start":3931.73,"end":3932.01},{"text":"each","start":3932.01,"end":3932.33},{"text":"other","start":3932.33,"end":3932.65},{"text":"as","start":3932.65,"end":3933.01},{"text":"such","start":3933.01,"end":3933.33},{"text":"conflict","start":3933.33,"end":3933.81},{"text":"will","start":3933.81,"end":3933.97},{"text":"create","start":3933.97,"end":3934.25},{"text":"uncertainty,","start":3934.25,"end":3935.09},{"text":"confusion","start":3935.09,"end":3935.85},{"text":"and","start":3935.85,"end":3936.13},{"text":"resistance","start":3936.13,"end":3936.77},{"text":"that","start":3936.77,"end":3936.97},{"text":"would","start":3936.97,"end":3937.21},{"text":"undermine","start":3937.21,"end":3937.65},{"text":"the","start":3937.65,"end":3937.81},{"text":"objective","start":3937.81,"end":3938.33},{"text":"of","start":3938.33,"end":3938.49},{"text":"this","start":3938.49,"end":3938.69},{"text":"very","start":3938.69,"end":3939.01},{"text":"article.","start":3939.01,"end":3939.37}]},{"text":"Thank you.","start":3939.69,"end":3940.25,"topics":[],"words":[{"text":"Thank","start":3939.69,"end":3940.01},{"text":"you.","start":3940.01,"end":3940.25}]},{"text":"Thank you.","start":3941.85,"end":3942.37,"topics":[],"words":[{"text":"Thank","start":3941.85,"end":3942.21},{"text":"you.","start":3942.21,"end":3942.37}]},{"text":"Indonesia Nigeria please.","start":3942.37,"end":3944.17,"topics":[],"words":[{"text":"Indonesia","start":3942.37,"end":3943.13},{"text":"Nigeria","start":3943.21,"end":3943.85},{"text":"please.","start":3943.85,"end":3944.17}]}]}],"speaker":{"name":null,"affiliation":"IDN","affiliation_full":"Indonesia","group":null,"function":"Representative"}},{"statement_number":38,"paragraphs":[{"sentences":[{"text":"Thanks for giving the floor to Nigeria.","start":3948.17,"end":3951.05,"topics":[],"words":[{"text":"Thanks","start":3948.17,"end":3948.69},{"text":"for","start":3948.69,"end":3949.05},{"text":"giving","start":3949.29,"end":3949.73},{"text":"the","start":3949.73,"end":3949.97},{"text":"floor","start":3949.97,"end":3950.21},{"text":"to","start":3950.21,"end":3950.37},{"text":"Nigeria.","start":3950.37,"end":3951.05}]},{"text":"I know we address you as co lead, but I look around the table, it appears you are the only lead for this for for the session and I must appreciate you because of the good work that you have been doing.","start":3952.73,"end":3966.49,"topics":[],"words":[{"text":"I","start":3952.73,"end":3952.81},{"text":"know","start":3952.81,"end":3952.93},{"text":"we","start":3952.93,"end":3953.13},{"text":"address","start":3953.13,"end":3953.41},{"text":"you","start":3953.41,"end":3953.61},{"text":"as","start":3953.61,"end":3953.77},{"text":"co","start":3953.77,"end":3953.97},{"text":"lead,","start":3953.97,"end":3954.21},{"text":"but","start":3954.21,"end":3954.57},{"text":"I","start":3954.89,"end":3955.21},{"text":"look","start":3955.21,"end":3955.45},{"text":"around","start":3955.45,"end":3955.69},{"text":"the","start":3955.69,"end":3955.89},{"text":"table,","start":3955.89,"end":3956.17},{"text":"it","start":3956.17,"end":3956.37},{"text":"appears","start":3956.37,"end":3956.77},{"text":"you","start":3956.77,"end":3956.93},{"text":"are","start":3956.93,"end":3957.05},{"text":"the","start":3957.05,"end":3957.17},{"text":"only","start":3957.17,"end":3957.37},{"text":"lead","start":3957.37,"end":3957.65},{"text":"for","start":3957.65,"end":3957.89},{"text":"this","start":3957.89,"end":3958.17},{"text":"for","start":3959.53,"end":3959.93},{"text":"for","start":3961.53,"end":3961.81},{"text":"the","start":3961.81,"end":3962.01},{"text":"session","start":3962.01,"end":3962.41},{"text":"and","start":3962.41,"end":3962.65},{"text":"I","start":3962.65,"end":3962.85},{"text":"must","start":3962.85,"end":3963.09},{"text":"appreciate","start":3963.09,"end":3963.57},{"text":"you","start":3963.57,"end":3963.77},{"text":"because","start":3963.77,"end":3964.09},{"text":"of","start":3964.09,"end":3964.37},{"text":"the","start":3964.37,"end":3964.65},{"text":"good","start":3964.89,"end":3965.21},{"text":"work","start":3965.21,"end":3965.45},{"text":"that","start":3965.45,"end":3965.69},{"text":"you","start":3965.69,"end":3965.89},{"text":"have","start":3965.89,"end":3966.05},{"text":"been","start":3966.05,"end":3966.21},{"text":"doing.","start":3966.21,"end":3966.49}]},{"text":"Nigeria aligns with the statement that has been well crafted and delivered by Zambia on behalf of the African Group and listening to discussions in the room.","start":3968.09,"end":3980.56,"topics":[],"words":[{"text":"Nigeria","start":3968.09,"end":3968.89},{"text":"aligns","start":3968.89,"end":3969.41},{"text":"with","start":3969.41,"end":3969.57},{"text":"the","start":3969.57,"end":3969.77},{"text":"statement","start":3969.77,"end":3970.09},{"text":"that","start":3970.25,"end":3970.57},{"text":"has","start":3970.57,"end":3970.77},{"text":"been","start":3970.77,"end":3971.05},{"text":"well","start":3971.21,"end":3971.57},{"text":"crafted","start":3971.57,"end":3972.17},{"text":"and","start":3972.17,"end":3972.41},{"text":"delivered","start":3972.41,"end":3973.05},{"text":"by","start":3973.53,"end":3973.89},{"text":"Zambia","start":3973.89,"end":3974.57},{"text":"on","start":3975.05,"end":3975.33},{"text":"behalf","start":3975.33,"end":3975.69},{"text":"of","start":3975.69,"end":3975.81},{"text":"the","start":3975.81,"end":3976.01},{"text":"African","start":3976.01,"end":3976.49},{"text":"Group","start":3976.49,"end":3976.81},{"text":"and","start":3977.61,"end":3977.97},{"text":"listening","start":3977.97,"end":3978.53},{"text":"to","start":3978.53,"end":3978.81},{"text":"discussions","start":3979.28,"end":3979.8},{"text":"in","start":3979.8,"end":3980.04},{"text":"the","start":3980.04,"end":3980.24},{"text":"room.","start":3980.24,"end":3980.56}]},{"text":"I think exchange of information has been seen by all delegates who spoke ahead of me as necessary.","start":3980.88,"end":3989.44,"topics":[],"words":[{"text":"I","start":3980.88,"end":3981.2},{"text":"think","start":3981.2,"end":3981.52},{"text":"exchange","start":3981.76,"end":3982.32},{"text":"of","start":3982.32,"end":3982.48},{"text":"information","start":3982.48,"end":3982.8},{"text":"has","start":3984.16,"end":3984.56},{"text":"been","start":3984.88,"end":3985.28},{"text":"seen","start":3985.28,"end":3985.64},{"text":"by","start":3985.64,"end":3985.92},{"text":"all","start":3985.92,"end":3986.16},{"text":"delegates","start":3986.16,"end":3986.76},{"text":"who","start":3986.76,"end":3987.04},{"text":"spoke","start":3987.04,"end":3987.44},{"text":"ahead","start":3987.44,"end":3987.72},{"text":"of","start":3987.72,"end":3988},{"text":"me","start":3988,"end":3988.32},{"text":"as","start":3988.4,"end":3988.76},{"text":"necessary.","start":3988.76,"end":3989.44}]},{"text":"And Kochi, you have also referred us to the commitment and the Protocol and that we find another.","start":3990.08,"end":3998.4,"topics":[],"words":[{"text":"And","start":3990.08,"end":3990.48},{"text":"Kochi,","start":3991.84,"end":3992.44},{"text":"you","start":3992.44,"end":3992.68},{"text":"have","start":3992.68,"end":3992.88},{"text":"also","start":3992.88,"end":3993.16},{"text":"referred","start":3993.16,"end":3993.72},{"text":"us","start":3993.72,"end":3993.92},{"text":"to","start":3993.92,"end":3994.2},{"text":"the","start":3994.2,"end":3994.44},{"text":"commitment","start":3994.44,"end":3994.999},{"text":"and","start":3994.999,"end":3995.239},{"text":"the","start":3995.239,"end":3995.4},{"text":"Protocol","start":3995.4,"end":3996},{"text":"and","start":3996.64,"end":3997.04},{"text":"that","start":3997.2,"end":3997.56},{"text":"we","start":3997.56,"end":3997.84},{"text":"find","start":3997.84,"end":3998.08},{"text":"another.","start":3998.08,"end":3998.4}]}]},{"sentences":[{"text":"So based on what the African Group has presented, we think it should be high level.","start":3999.2,"end":4004.24,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":3999.2,"end":3999.48},{"text":"based","start":3999.48,"end":3999.68},{"text":"on","start":3999.68,"end":3999.88},{"text":"what","start":3999.88,"end":4000.08},{"text":"the","start":4000.08,"end":4000.4},{"text":"African","start":4000.56,"end":4001.16},{"text":"Group","start":4001.16,"end":4001.36},{"text":"has","start":4001.36,"end":4001.6},{"text":"presented,","start":4001.6,"end":4002.28},{"text":"we","start":4002.28,"end":4002.52},{"text":"think","start":4002.52,"end":4002.72},{"text":"it","start":4002.72,"end":4002.92},{"text":"should","start":4002.92,"end":4003.12},{"text":"be","start":4003.12,"end":4003.44},{"text":"high","start":4003.6,"end":4003.92},{"text":"level.","start":4003.92,"end":4004.24}]},{"text":"We need this article because information is critical.","start":4004.89,"end":4008.37,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":4004.89,"end":4005.05},{"text":"need","start":4005.05,"end":4005.33},{"text":"this","start":4005.33,"end":4005.65},{"text":"article","start":4005.65,"end":4006.01},{"text":"because","start":4006.41,"end":4006.81},{"text":"information","start":4006.97,"end":4007.37},{"text":"is","start":4007.61,"end":4007.93},{"text":"critical.","start":4007.93,"end":4008.37}]},{"text":"It's essential for the effective implementation of the Convention itself.","start":4008.37,"end":4013.29,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"It's","start":4008.37,"end":4008.69},{"text":"essential","start":4008.69,"end":4009.13},{"text":"for","start":4009.53,"end":4009.81},{"text":"the","start":4009.81,"end":4009.97},{"text":"effective","start":4009.97,"end":4010.53},{"text":"implementation","start":4010.53,"end":4011.37},{"text":"of","start":4011.61,"end":4011.89},{"text":"the","start":4011.89,"end":4012.05},{"text":"Convention","start":4012.05,"end":4012.69},{"text":"itself.","start":4012.69,"end":4013.29}]},{"text":"I know that some jurisdictions have raised concerns around what is already existing.","start":4014.33,"end":4022.89,"topics":[],"words":[{"text":"I","start":4014.33,"end":4014.65},{"text":"know","start":4014.65,"end":4014.93},{"text":"that","start":4014.93,"end":4015.29},{"text":"some","start":4015.45,"end":4015.77},{"text":"jurisdictions","start":4015.77,"end":4016.45},{"text":"have","start":4016.45,"end":4016.73},{"text":"raised","start":4016.73,"end":4017.13},{"text":"concerns","start":4018.09,"end":4018.85},{"text":"around","start":4018.85,"end":4019.21},{"text":"what","start":4020.649,"end":4021.05},{"text":"is","start":4021.05,"end":4021.45},{"text":"already","start":4021.69,"end":4022.09},{"text":"existing.","start":4022.17,"end":4022.89}]},{"text":"And part of our justification and part of what we need to look at is that it is not all jurisdictions that are able to sign onto that existing arrangement in engineering, they will say to you that you are as strong as your weakest link.","start":4023.45,"end":4039.38,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"And","start":4023.45,"end":4023.85},{"text":"part","start":4024.09,"end":4024.41},{"text":"of","start":4024.41,"end":4024.73},{"text":"our","start":4024.73,"end":4025.05},{"text":"justification","start":4025.05,"end":4025.81},{"text":"and","start":4025.81,"end":4026.05},{"text":"part","start":4026.05,"end":4026.25},{"text":"of","start":4026.25,"end":4026.45},{"text":"what","start":4026.45,"end":4026.61},{"text":"we","start":4026.61,"end":4026.81},{"text":"need","start":4026.81,"end":4027.05},{"text":"to","start":4027.05,"end":4027.29},{"text":"look","start":4027.29,"end":4027.57},{"text":"at","start":4027.57,"end":4027.93},{"text":"is","start":4027.93,"end":4028.21},{"text":"that","start":4028.21,"end":4028.37},{"text":"it","start":4028.37,"end":4028.57},{"text":"is","start":4028.57,"end":4028.81},{"text":"not","start":4028.81,"end":4029.09},{"text":"all","start":4029.09,"end":4029.37},{"text":"jurisdictions","start":4029.37,"end":4030.09},{"text":"that","start":4030.34,"end":4030.46},{"text":"are","start":4030.46,"end":4030.66},{"text":"able","start":4030.66,"end":4030.9},{"text":"to","start":4030.9,"end":4031.18},{"text":"sign","start":4031.18,"end":4031.5},{"text":"onto","start":4031.5,"end":4032.66},{"text":"that","start":4032.66,"end":4032.94},{"text":"existing","start":4032.94,"end":4033.54},{"text":"arrangement","start":4033.54,"end":4034.18},{"text":"in","start":4034.74,"end":4035.06},{"text":"engineering,","start":4035.06,"end":4035.7},{"text":"they","start":4035.86,"end":4036.18},{"text":"will","start":4036.18,"end":4036.38},{"text":"say","start":4036.38,"end":4036.58},{"text":"to","start":4036.58,"end":4036.78},{"text":"you","start":4036.78,"end":4036.98},{"text":"that","start":4036.98,"end":4037.22},{"text":"you","start":4037.22,"end":4037.42},{"text":"are","start":4037.42,"end":4037.58},{"text":"as","start":4037.58,"end":4037.78},{"text":"strong","start":4037.78,"end":4038.06},{"text":"as","start":4038.06,"end":4038.3},{"text":"your","start":4038.3,"end":4038.5},{"text":"weakest","start":4038.5,"end":4038.98},{"text":"link.","start":4038.98,"end":4039.38}]}]},{"sentences":[{"text":"If we are all in the room and we are not able to plug on to the existing instrument, it therefore means that our information exchange cannot be absolute or total because you can only exchange when effectively when everyone in the room find it seamless to do so.","start":4040.02,"end":4060.56,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"If","start":4040.02,"end":4040.42},{"text":"we","start":4040.42,"end":4040.7},{"text":"are","start":4040.7,"end":4040.9},{"text":"all","start":4040.9,"end":4041.14},{"text":"in","start":4041.14,"end":4041.34},{"text":"the","start":4041.34,"end":4041.5},{"text":"room","start":4041.5,"end":4041.74},{"text":"and","start":4041.74,"end":4041.98},{"text":"we","start":4041.98,"end":4042.14},{"text":"are","start":4042.14,"end":4042.3},{"text":"not","start":4042.3,"end":4042.58},{"text":"able","start":4042.58,"end":4042.94},{"text":"to","start":4042.94,"end":4043.18},{"text":"plug","start":4043.18,"end":4043.46},{"text":"on","start":4043.46,"end":4043.74},{"text":"to","start":4043.74,"end":4043.98},{"text":"the","start":4043.98,"end":4044.26},{"text":"existing","start":4044.34,"end":4045.14},{"text":"instrument,","start":4046.019,"end":4046.66},{"text":"it","start":4046.98,"end":4047.26},{"text":"therefore","start":4047.26,"end":4047.66},{"text":"means","start":4047.66,"end":4047.94},{"text":"that","start":4047.94,"end":4048.18},{"text":"our","start":4048.18,"end":4048.5},{"text":"information","start":4048.5,"end":4048.9},{"text":"exchange","start":4049.54,"end":4050.18},{"text":"cannot","start":4050.18,"end":4050.5},{"text":"be","start":4050.5,"end":4050.74},{"text":"absolute","start":4050.74,"end":4051.38},{"text":"or","start":4051.38,"end":4051.58},{"text":"total","start":4051.58,"end":4051.86},{"text":"because","start":4052.66,"end":4053.02},{"text":"you","start":4053.02,"end":4053.26},{"text":"can","start":4053.26,"end":4053.46},{"text":"only","start":4053.46,"end":4053.78},{"text":"exchange","start":4053.78,"end":4054.58},{"text":"when","start":4054.74,"end":4055.14},{"text":"effectively","start":4055.54,"end":4056.26},{"text":"when","start":4056.72,"end":4056.96},{"text":"everyone","start":4057.04,"end":4057.44},{"text":"in","start":4057.92,"end":4058.2},{"text":"the","start":4058.2,"end":4058.4},{"text":"room","start":4058.4,"end":4058.72},{"text":"find","start":4058.72,"end":4059.04},{"text":"it","start":4059.04,"end":4059.28},{"text":"seamless","start":4059.28,"end":4059.72},{"text":"to","start":4059.72,"end":4059.96},{"text":"do","start":4059.96,"end":4060.2},{"text":"so.","start":4060.2,"end":4060.56}]},{"text":"The Protocol we make this one to be made, the article to be separate and we make it to be high level here.","start":4061.6,"end":4069.68,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":4061.6,"end":4062},{"text":"Protocol","start":4063.04,"end":4063.76},{"text":"we","start":4064,"end":4064.36},{"text":"make","start":4064.36,"end":4064.64},{"text":"this","start":4064.64,"end":4064.88},{"text":"one","start":4064.88,"end":4065.12},{"text":"to","start":4065.12,"end":4065.28},{"text":"be","start":4065.28,"end":4065.52},{"text":"made,","start":4065.52,"end":4065.8},{"text":"the","start":4065.8,"end":4065.96},{"text":"article","start":4065.96,"end":4066.24},{"text":"to","start":4066.56,"end":4066.84},{"text":"be","start":4066.84,"end":4067.04},{"text":"separate","start":4067.04,"end":4067.6},{"text":"and","start":4067.84,"end":4068.12},{"text":"we","start":4068.12,"end":4068.32},{"text":"make","start":4068.32,"end":4068.52},{"text":"it","start":4068.52,"end":4068.68},{"text":"to","start":4068.68,"end":4068.8},{"text":"be","start":4068.8,"end":4068.92},{"text":"high","start":4068.92,"end":4069.12},{"text":"level","start":4069.12,"end":4069.4},{"text":"here.","start":4069.4,"end":4069.68}]},{"text":"When we get to the Protocol, then we can begin to expand it and elaborate on it.","start":4069.68,"end":4073.76,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"When","start":4069.68,"end":4069.88},{"text":"we","start":4069.88,"end":4070.04},{"text":"get","start":4070.04,"end":4070.2},{"text":"to","start":4070.2,"end":4070.32},{"text":"the","start":4070.32,"end":4070.44},{"text":"Protocol,","start":4070.44,"end":4070.96},{"text":"then","start":4070.96,"end":4071.16},{"text":"we","start":4071.16,"end":4071.32},{"text":"can","start":4071.32,"end":4071.52},{"text":"begin","start":4071.52,"end":4071.8},{"text":"to","start":4071.8,"end":4072},{"text":"expand","start":4072,"end":4072.36},{"text":"it","start":4072.36,"end":4072.559},{"text":"and","start":4072.559,"end":4072.759},{"text":"elaborate","start":4072.759,"end":4073.32},{"text":"on","start":4073.32,"end":4073.48},{"text":"it.","start":4073.48,"end":4073.76}]},{"text":"And of course we also have to look at what challenges that traditions are having and they are not able to be part of their system framework so that we are not importing the problems with the current work, with the current framework into what we are developing.","start":4074.16,"end":4091.37,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"And","start":4074.16,"end":4074.52},{"text":"of","start":4074.52,"end":4074.8},{"text":"course","start":4074.8,"end":4075.04},{"text":"we","start":4075.04,"end":4075.28},{"text":"also","start":4075.28,"end":4075.6},{"text":"have","start":4075.68,"end":4076.04},{"text":"to","start":4076.04,"end":4076.32},{"text":"look","start":4076.32,"end":4076.64},{"text":"at","start":4076.64,"end":4077.04},{"text":"what","start":4077.36,"end":4077.76},{"text":"challenges","start":4077.76,"end":4078.44},{"text":"that","start":4078.44,"end":4078.72},{"text":"traditions","start":4078.72,"end":4079.28},{"text":"are","start":4079.28,"end":4079.56},{"text":"having","start":4079.56,"end":4079.84},{"text":"and","start":4079.92,"end":4080.2},{"text":"they","start":4080.2,"end":4080.32},{"text":"are","start":4080.32,"end":4080.4},{"text":"not","start":4080.4,"end":4080.64},{"text":"able","start":4080.64,"end":4080.96},{"text":"to","start":4080.96,"end":4081.16},{"text":"be","start":4081.16,"end":4081.32},{"text":"part","start":4081.32,"end":4081.48},{"text":"of","start":4081.48,"end":4081.64},{"text":"their","start":4081.64,"end":4081.84},{"text":"system","start":4081.84,"end":4082.1},{"text":"framework","start":4082.49,"end":4082.89},{"text":"so","start":4083.85,"end":4084.09},{"text":"that","start":4084.09,"end":4084.33},{"text":"we","start":4084.33,"end":4084.61},{"text":"are","start":4084.61,"end":4084.81},{"text":"not","start":4084.81,"end":4085.09},{"text":"importing","start":4085.09,"end":4085.65},{"text":"the","start":4085.65,"end":4085.85},{"text":"problems","start":4085.85,"end":4086.57},{"text":"with","start":4086.73,"end":4087.01},{"text":"the","start":4087.01,"end":4087.17},{"text":"current","start":4087.17,"end":4087.45},{"text":"work,","start":4087.53,"end":4087.93},{"text":"with","start":4088.09,"end":4088.37},{"text":"the","start":4088.37,"end":4088.53},{"text":"current","start":4088.53,"end":4088.81},{"text":"framework","start":4088.81,"end":4089.45},{"text":"into","start":4089.53,"end":4089.93},{"text":"what","start":4090.09,"end":4090.37},{"text":"we","start":4090.37,"end":4090.53},{"text":"are","start":4090.53,"end":4090.69},{"text":"developing.","start":4090.69,"end":4091.37}]},{"text":"But when you are trying to make improvement.","start":4091.61,"end":4095.05,"topics":[],"words":[{"text":"But","start":4091.61,"end":4092.01},{"text":"when","start":4092.25,"end":4092.53},{"text":"you","start":4092.53,"end":4092.69},{"text":"are","start":4092.69,"end":4092.85},{"text":"trying","start":4092.85,"end":4093.13},{"text":"to","start":4093.13,"end":4093.53},{"text":"make","start":4094.01,"end":4094.37},{"text":"improvement.","start":4094.37,"end":4095.05}]}]},{"sentences":[{"text":"Let's look at what the challenges are, bring it on board and rectify it with the solution that we are trying to propose.","start":4095.13,"end":4101.93,"topics":[],"words":[{"text":"Let's","start":4095.13,"end":4095.57},{"text":"look","start":4095.57,"end":4095.77},{"text":"at","start":4095.77,"end":4096.09},{"text":"what","start":4096.41,"end":4096.69},{"text":"the","start":4096.69,"end":4096.85},{"text":"challenges","start":4096.85,"end":4097.41},{"text":"are,","start":4097.41,"end":4097.77},{"text":"bring","start":4098.09,"end":4098.369},{"text":"it","start":4098.369,"end":4098.53},{"text":"on","start":4098.53,"end":4098.69},{"text":"board","start":4098.69,"end":4098.89},{"text":"and","start":4098.89,"end":4099.13},{"text":"rectify","start":4099.13,"end":4099.61},{"text":"it","start":4099.61,"end":4099.89},{"text":"with","start":4099.89,"end":4100.13},{"text":"the","start":4100.13,"end":4100.29},{"text":"solution","start":4100.29,"end":4100.69},{"text":"that","start":4100.69,"end":4100.93},{"text":"we","start":4100.93,"end":4101.05},{"text":"are","start":4101.05,"end":4101.17},{"text":"trying","start":4101.17,"end":4101.33},{"text":"to","start":4101.33,"end":4101.49},{"text":"propose.","start":4101.49,"end":4101.93}]},{"text":"Chairman, thank you for having us.","start":4102.33,"end":4105.13,"topics":[],"words":[{"text":"Chairman,","start":4102.33,"end":4102.89},{"text":"thank","start":4102.97,"end":4103.33},{"text":"you","start":4103.33,"end":4103.53},{"text":"for","start":4103.53,"end":4103.85},{"text":"having","start":4104.41,"end":4104.77},{"text":"us.","start":4104.77,"end":4105.13}]},{"text":"Thank you.","start":4107.13,"end":4107.57,"topics":[],"words":[{"text":"Thank","start":4107.13,"end":4107.45},{"text":"you.","start":4107.45,"end":4107.57}]},{"text":"Nigeria, Singapore Please, please.","start":4107.57,"end":4109.009,"topics":[],"words":[{"text":"Nigeria,","start":4107.57,"end":4108.01},{"text":"Singapore","start":4108.01,"end":4108.45},{"text":"Please,","start":4108.45,"end":4108.62},{"text":"please.","start":4108.769,"end":4109.009}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":39,"paragraphs":[{"sentences":[{"text":"Thank you Kohlid for the opportunity to speak.","start":4113.169,"end":4115.889,"topics":[],"words":[{"text":"Thank","start":4113.169,"end":4113.489},{"text":"you","start":4113.489,"end":4113.649},{"text":"Kohlid","start":4113.649,"end":4114.169},{"text":"for","start":4114.169,"end":4114.289},{"text":"the","start":4114.289,"end":4114.409},{"text":"opportunity","start":4114.409,"end":4114.969},{"text":"to","start":4114.969,"end":4115.329},{"text":"speak.","start":4115.409,"end":4115.889}]},{"text":"Singapore recognizes that exchange of information is an important aspect of international tax cooperation.","start":4117.089,"end":4122.849,"topics":[],"words":[{"text":"Singapore","start":4117.089,"end":4117.609},{"text":"recognizes","start":4117.609,"end":4118.249},{"text":"that","start":4118.249,"end":4118.529},{"text":"exchange","start":4118.689,"end":4119.169},{"text":"of","start":4119.169,"end":4119.289},{"text":"information","start":4119.289,"end":4119.569},{"text":"is","start":4119.649,"end":4119.929},{"text":"an","start":4119.929,"end":4120.089},{"text":"important","start":4120.089,"end":4120.369},{"text":"aspect","start":4120.449,"end":4120.969},{"text":"of","start":4120.969,"end":4121.289},{"text":"international","start":4121.289,"end":4121.649},{"text":"tax","start":4121.729,"end":4122.089},{"text":"cooperation.","start":4122.089,"end":4122.849}]},{"text":"I will focus our comments on para 1 as eloquently expressed by Germany, St. Kitts and Nevis, Canada, Norway, Belgium and many others, the term is foreseeably relevant is preferred to build on already recognized international standards for eoi.","start":4123.409,"end":4137.52,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"I","start":4123.409,"end":4123.649},{"text":"will","start":4123.649,"end":4123.809},{"text":"focus","start":4123.809,"end":4124.089},{"text":"our","start":4124.089,"end":4124.329},{"text":"comments","start":4124.329,"end":4124.568},{"text":"on","start":4124.568,"end":4124.808},{"text":"para","start":4124.808,"end":4125.209},{"text":"1","start":4125.209,"end":4125.489},{"text":"as","start":4126.129,"end":4126.449},{"text":"eloquently","start":4126.449,"end":4127.049},{"text":"expressed","start":4127.049,"end":4127.529},{"text":"by","start":4127.529,"end":4127.729},{"text":"Germany,","start":4127.729,"end":4128.209},{"text":"St.","start":4128.209,"end":4128.449},{"text":"Kitts","start":4128.449,"end":4128.769},{"text":"and","start":4128.769,"end":4128.889},{"text":"Nevis,","start":4128.889,"end":4129.329},{"text":"Canada,","start":4129.329,"end":4129.649},{"text":"Norway,","start":4129.649,"end":4130.089},{"text":"Belgium","start":4130.089,"end":4130.489},{"text":"and","start":4130.489,"end":4130.649},{"text":"many","start":4130.649,"end":4130.849},{"text":"others,","start":4130.849,"end":4131.169},{"text":"the","start":4131.649,"end":4131.929},{"text":"term","start":4131.929,"end":4132.129},{"text":"is","start":4132.129,"end":4132.409},{"text":"foreseeably","start":4132.409,"end":4133.009},{"text":"relevant","start":4133.009,"end":4133.569},{"text":"is","start":4133.569,"end":4133.849},{"text":"preferred","start":4133.849,"end":4134.249},{"text":"to","start":4134.249,"end":4134.409},{"text":"build","start":4134.409,"end":4134.609},{"text":"on","start":4134.609,"end":4134.849},{"text":"already","start":4134.849,"end":4135.129},{"text":"recognized","start":4135.129,"end":4135.529},{"text":"international","start":4135.92,"end":4136.16},{"text":"standards","start":4136.24,"end":4136.72},{"text":"for","start":4136.72,"end":4136.92},{"text":"eoi.","start":4136.92,"end":4137.52}]},{"text":"We also note that the term taxes of every kind and description is extremely broad and could lead to downstream disputes and obligations placed on States.","start":4138.24,"end":4146.08,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"We","start":4138.24,"end":4138.56},{"text":"also","start":4138.56,"end":4138.84},{"text":"note","start":4138.84,"end":4139.16},{"text":"that","start":4139.16,"end":4139.32},{"text":"the","start":4139.32,"end":4139.48},{"text":"term","start":4139.48,"end":4139.72},{"text":"taxes","start":4139.72,"end":4140.2},{"text":"of","start":4140.2,"end":4140.36},{"text":"every","start":4140.36,"end":4140.56},{"text":"kind","start":4140.56,"end":4140.84},{"text":"and","start":4140.84,"end":4141.08},{"text":"description","start":4141.08,"end":4141.68},{"text":"is","start":4141.68,"end":4141.92},{"text":"extremely","start":4141.92,"end":4142.4},{"text":"broad","start":4142.4,"end":4142.72},{"text":"and","start":4142.72,"end":4143},{"text":"could","start":4143,"end":4143.16},{"text":"lead","start":4143.16,"end":4143.32},{"text":"to","start":4143.32,"end":4143.56},{"text":"downstream","start":4143.56,"end":4144.12},{"text":"disputes","start":4144.12,"end":4144.52},{"text":"and","start":4144.52,"end":4144.68},{"text":"obligations","start":4144.68,"end":4145.24},{"text":"placed","start":4145.24,"end":4145.6},{"text":"on","start":4145.6,"end":4145.76},{"text":"States.","start":4145.76,"end":4146.08}]},{"text":"It may therefore be necessary to provide for States to lodge reservations on this scope to secure Board support and provide clarity.","start":4146.56,"end":4153.6,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"It","start":4146.56,"end":4146.84},{"text":"may","start":4146.84,"end":4147},{"text":"therefore","start":4147,"end":4147.28},{"text":"be","start":4147.28,"end":4147.44},{"text":"necessary","start":4147.44,"end":4148.08},{"text":"to","start":4148.08,"end":4148.36},{"text":"provide","start":4148.36,"end":4148.56},{"text":"for","start":4148.56,"end":4148.76},{"text":"States","start":4148.76,"end":4148.96},{"text":"to","start":4148.96,"end":4149.12},{"text":"lodge","start":4149.12,"end":4149.36},{"text":"reservations","start":4149.36,"end":4149.84},{"text":"on","start":4149.84,"end":4150},{"text":"this","start":4150,"end":4150.16},{"text":"scope","start":4150.16,"end":4150.64},{"text":"to","start":4150.64,"end":4150.92},{"text":"secure","start":4150.92,"end":4151.2},{"text":"Board","start":4151.2,"end":4151.479},{"text":"support","start":4151.479,"end":4151.84},{"text":"and","start":4152.32,"end":4152.68},{"text":"provide","start":4152.68,"end":4153},{"text":"clarity.","start":4153,"end":4153.6}]}]},{"sentences":[{"text":"Finally, on paragraphs 1A to 1C, as several members have also expressed, we think the celebration may not be necessary since States would already commit to exchange of information that's foreseeably relevant on the remaining paragraphs.","start":4154.24,"end":4168.59,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Finally,","start":4154.24,"end":4154.68},{"text":"on","start":4154.68,"end":4154.84},{"text":"paragraphs","start":4154.84,"end":4155.44},{"text":"1A","start":4155.44,"end":4156.08},{"text":"to","start":4156.08,"end":4156.28},{"text":"1C,","start":4156.28,"end":4156.68},{"text":"as","start":4156.68,"end":4156.92},{"text":"several","start":4156.92,"end":4157.24},{"text":"members","start":4157.24,"end":4157.56},{"text":"have","start":4157.56,"end":4157.84},{"text":"also","start":4157.84,"end":4158.16},{"text":"expressed,","start":4159.28,"end":4159.92},{"text":"we","start":4159.92,"end":4160.12},{"text":"think","start":4160.12,"end":4160.28},{"text":"the","start":4160.28,"end":4160.44},{"text":"celebration","start":4160.44,"end":4161.04},{"text":"may","start":4161.04,"end":4161.24},{"text":"not","start":4161.24,"end":4161.36},{"text":"be","start":4161.36,"end":4161.44},{"text":"necessary","start":4161.44,"end":4161.72},{"text":"since","start":4162.11,"end":4162.27},{"text":"States","start":4162.27,"end":4162.51},{"text":"would","start":4162.51,"end":4162.75},{"text":"already","start":4162.75,"end":4163.03},{"text":"commit","start":4163.03,"end":4163.55},{"text":"to","start":4163.71,"end":4164.03},{"text":"exchange","start":4164.03,"end":4164.43},{"text":"of","start":4164.43,"end":4164.55},{"text":"information","start":4164.55,"end":4164.83},{"text":"that's","start":4164.83,"end":4165.19},{"text":"foreseeably","start":4165.19,"end":4165.79},{"text":"relevant","start":4165.79,"end":4166.35},{"text":"on","start":4166.99,"end":4167.27},{"text":"the","start":4167.27,"end":4167.43},{"text":"remaining","start":4167.43,"end":4167.75},{"text":"paragraphs.","start":4167.75,"end":4168.59}]},{"text":"We, like other States, also think that the scope that is covered is too operational in nature for fc.","start":4168.83,"end":4174.19,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We,","start":4168.83,"end":4169.11},{"text":"like","start":4169.11,"end":4169.27},{"text":"other","start":4169.27,"end":4169.43},{"text":"States,","start":4169.43,"end":4169.71},{"text":"also","start":4169.79,"end":4170.19},{"text":"think","start":4170.59,"end":4170.87},{"text":"that","start":4170.87,"end":4171.11},{"text":"the","start":4171.11,"end":4171.43},{"text":"scope","start":4171.43,"end":4171.75},{"text":"that","start":4171.75,"end":4171.91},{"text":"is","start":4171.91,"end":4172.07},{"text":"covered","start":4172.07,"end":4172.31},{"text":"is","start":4172.31,"end":4172.47},{"text":"too","start":4172.47,"end":4172.63},{"text":"operational","start":4172.63,"end":4172.99},{"text":"in","start":4172.99,"end":4173.19},{"text":"nature","start":4173.19,"end":4173.43},{"text":"for","start":4173.43,"end":4173.67},{"text":"fc.","start":4173.67,"end":4174.19}]},{"text":"And lastly, on whether to have a standalone EOI article or mentions across the Framework Convention, we are open to consider both, but we know that the formal approach would be a cleaner way of presenting the EOI commitments range requested of States.","start":4174.75,"end":4188.2,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":4174.75,"end":4175.03},{"text":"lastly,","start":4175.03,"end":4175.43},{"text":"on","start":4175.43,"end":4175.59},{"text":"whether","start":4175.59,"end":4175.75},{"text":"to","start":4175.75,"end":4175.91},{"text":"have","start":4175.91,"end":4176.07},{"text":"a","start":4176.07,"end":4176.19},{"text":"standalone","start":4176.19,"end":4176.67},{"text":"EOI","start":4176.67,"end":4177.15},{"text":"article","start":4177.15,"end":4177.47},{"text":"or","start":4177.47,"end":4177.79},{"text":"mentions","start":4177.79,"end":4178.23},{"text":"across","start":4178.23,"end":4178.55},{"text":"the","start":4178.55,"end":4178.91},{"text":"Framework","start":4178.99,"end":4179.47},{"text":"Convention,","start":4179.47,"end":4180.11},{"text":"we","start":4180.83,"end":4181.23},{"text":"are","start":4181.23,"end":4181.51},{"text":"open","start":4181.51,"end":4181.71},{"text":"to","start":4181.71,"end":4182.03},{"text":"consider","start":4182.11,"end":4182.51},{"text":"both,","start":4182.51,"end":4182.83},{"text":"but","start":4182.83,"end":4183.11},{"text":"we","start":4183.11,"end":4183.31},{"text":"know","start":4183.31,"end":4183.43},{"text":"that","start":4183.43,"end":4183.59},{"text":"the","start":4183.59,"end":4183.71},{"text":"formal","start":4183.71,"end":4183.99},{"text":"approach","start":4183.99,"end":4184.23},{"text":"would","start":4184.23,"end":4184.47},{"text":"be","start":4184.47,"end":4184.75},{"text":"a","start":4184.83,"end":4185.11},{"text":"cleaner","start":4185.11,"end":4185.39},{"text":"way","start":4185.39,"end":4185.51},{"text":"of","start":4185.51,"end":4185.71},{"text":"presenting","start":4185.71,"end":4186.11},{"text":"the","start":4186.11,"end":4186.27},{"text":"EOI","start":4186.27,"end":4186.71},{"text":"commitments","start":4186.71,"end":4187.07},{"text":"range","start":4187.07,"end":4187.25},{"text":"requested","start":4187.32,"end":4187.68},{"text":"of","start":4187.68,"end":4187.88},{"text":"States.","start":4187.88,"end":4188.2}]},{"text":"Thank you.","start":4188.36,"end":4189,"topics":[],"words":[{"text":"Thank","start":4188.36,"end":4188.72},{"text":"you.","start":4188.72,"end":4189}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":40,"paragraphs":[{"sentences":[{"text":"Thank you Singapore, Japan, please","start":4191.24,"end":4193.08,"topics":[],"words":[{"text":"Thank","start":4191.24,"end":4191.56},{"text":"you","start":4191.56,"end":4191.68},{"text":"Singapore,","start":4191.68,"end":4192.28},{"text":"Japan,","start":4192.28,"end":4192.8},{"text":"please","start":4192.8,"end":4193.08}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":41,"paragraphs":[{"sentences":[{"text":"thank you K for giving me the floor.","start":4195.16,"end":4197.48,"topics":[],"words":[{"text":"thank","start":4195.16,"end":4195.48},{"text":"you","start":4195.48,"end":4195.64},{"text":"K","start":4195.64,"end":4195.96},{"text":"for","start":4196.04,"end":4196.32},{"text":"giving","start":4196.32,"end":4196.6},{"text":"me","start":4196.6,"end":4196.8},{"text":"the","start":4196.8,"end":4197},{"text":"floor.","start":4197,"end":4197.48}]},{"text":"Japan Holy align with the statements made by Germany, Canada, Austria, Italy and UK and others.","start":4198.04,"end":4204.84,"topics":[],"words":[{"text":"Japan","start":4198.04,"end":4198.56},{"text":"Holy","start":4198.56,"end":4199.04},{"text":"align","start":4199.04,"end":4199.52},{"text":"with","start":4199.52,"end":4199.84},{"text":"the","start":4199.84,"end":4200.08},{"text":"statements","start":4200.08,"end":4200.72},{"text":"made","start":4200.72,"end":4200.96},{"text":"by","start":4200.96,"end":4201.2},{"text":"Germany,","start":4201.2,"end":4201.88},{"text":"Canada,","start":4201.96,"end":4202.36},{"text":"Austria,","start":4202.44,"end":4203},{"text":"Italy","start":4203,"end":4203.519},{"text":"and","start":4203.519,"end":4203.72},{"text":"UK","start":4203.72,"end":4204.04},{"text":"and","start":4204.28,"end":4204.56},{"text":"others.","start":4204.56,"end":4204.84}]},{"text":"We believe that the specific content to be exchanged and their operational methods requires further and careful discussion.","start":4205.32,"end":4212.78,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":4205.32,"end":4205.64},{"text":"believe","start":4205.64,"end":4205.92},{"text":"that","start":4205.92,"end":4206.2},{"text":"the","start":4206.2,"end":4206.44},{"text":"specific","start":4206.44,"end":4207},{"text":"content","start":4207.08,"end":4207.48},{"text":"to","start":4207.8,"end":4208.08},{"text":"be","start":4208.08,"end":4208.28},{"text":"exchanged","start":4208.28,"end":4208.88},{"text":"and","start":4208.88,"end":4209.2},{"text":"their","start":4209.2,"end":4209.48},{"text":"operational","start":4209.48,"end":4210.04},{"text":"methods","start":4210.04,"end":4210.6},{"text":"requires","start":4210.6,"end":4211.32},{"text":"further","start":4211.32,"end":4211.72},{"text":"and","start":4211.72,"end":4212.04},{"text":"careful","start":4212.04,"end":4212.44},{"text":"discussion.","start":4212.44,"end":4212.78}]},{"text":"Discussion and therefore the wording should not be overly detailed as in the current Draft to maintain consistency with other Articles and other international standards and facilitate consensus building.","start":4212.85,"end":4225.81,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Discussion","start":4212.85,"end":4213.33},{"text":"and","start":4213.57,"end":4213.89},{"text":"therefore","start":4213.89,"end":4214.25},{"text":"the","start":4214.25,"end":4214.41},{"text":"wording","start":4214.41,"end":4214.93},{"text":"should","start":4214.93,"end":4215.17},{"text":"not","start":4215.17,"end":4215.37},{"text":"be","start":4215.37,"end":4215.65},{"text":"overly","start":4215.65,"end":4216.29},{"text":"detailed","start":4216.29,"end":4216.85},{"text":"as","start":4216.85,"end":4217.05},{"text":"in","start":4217.05,"end":4217.21},{"text":"the","start":4217.21,"end":4217.37},{"text":"current","start":4217.37,"end":4217.57},{"text":"Draft","start":4217.57,"end":4218.05},{"text":"to","start":4218.77,"end":4219.09},{"text":"maintain","start":4219.09,"end":4219.61},{"text":"consistency","start":4219.61,"end":4220.33},{"text":"with","start":4220.33,"end":4220.65},{"text":"other","start":4220.65,"end":4221.01},{"text":"Articles","start":4221.01,"end":4221.77},{"text":"and","start":4221.77,"end":4222.05},{"text":"other","start":4222.05,"end":4222.29},{"text":"international","start":4222.29,"end":4222.61},{"text":"standards","start":4223.33,"end":4223.89},{"text":"and","start":4223.89,"end":4224.13},{"text":"facilitate","start":4224.13,"end":4224.81},{"text":"consensus","start":4224.81,"end":4225.49},{"text":"building.","start":4225.49,"end":4225.81}]},{"text":"It should be kept to high level principles only with details to be determined in the Protocol on that basis.","start":4226.37,"end":4234.21,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":4226.37,"end":4226.73},{"text":"should","start":4226.73,"end":4226.97},{"text":"be","start":4226.97,"end":4227.17},{"text":"kept","start":4227.17,"end":4227.45},{"text":"to","start":4227.45,"end":4227.65},{"text":"high","start":4227.65,"end":4227.93},{"text":"level","start":4227.93,"end":4228.25},{"text":"principles","start":4228.25,"end":4228.85},{"text":"only","start":4228.93,"end":4229.33},{"text":"with","start":4229.57,"end":4229.93},{"text":"details","start":4229.93,"end":4230.45},{"text":"to","start":4230.45,"end":4230.61},{"text":"be","start":4230.61,"end":4230.77},{"text":"determined","start":4230.77,"end":4231.29},{"text":"in","start":4231.29,"end":4231.45},{"text":"the","start":4231.45,"end":4231.61},{"text":"Protocol","start":4231.61,"end":4232.29},{"text":"on","start":4233.01,"end":4233.33},{"text":"that","start":4233.33,"end":4233.65},{"text":"basis.","start":4233.65,"end":4234.21}]}]},{"sentences":[{"text":"Regarding the bracketed text in paragraph one, we agree with many colleagues that foreseeably should be used instead of maybe using maybe raises concerns that the scope of information subject to exchange could become unnecessarily broad.","start":4234.61,"end":4251.8,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Regarding","start":4234.61,"end":4235.17},{"text":"the","start":4235.17,"end":4235.29},{"text":"bracketed","start":4235.29,"end":4235.85},{"text":"text","start":4235.85,"end":4236.09},{"text":"in","start":4236.09,"end":4236.29},{"text":"paragraph","start":4236.29,"end":4236.85},{"text":"one,","start":4236.93,"end":4237.33},{"text":"we","start":4237.57,"end":4237.93},{"text":"agree","start":4237.93,"end":4238.25},{"text":"with","start":4238.25,"end":4238.53},{"text":"many","start":4238.53,"end":4238.77},{"text":"colleagues","start":4238.77,"end":4239.29},{"text":"that","start":4239.29,"end":4239.53},{"text":"foreseeably","start":4239.53,"end":4240.21},{"text":"should","start":4240.37,"end":4240.69},{"text":"be","start":4240.69,"end":4241.01},{"text":"used","start":4241.8,"end":4242.04},{"text":"instead","start":4242.04,"end":4242.4},{"text":"of","start":4242.4,"end":4242.6},{"text":"maybe","start":4242.6,"end":4243.08},{"text":"using","start":4244.2,"end":4244.6},{"text":"maybe","start":4244.68,"end":4245.24},{"text":"raises","start":4245.88,"end":4246.4},{"text":"concerns","start":4246.4,"end":4246.96},{"text":"that","start":4246.96,"end":4247.16},{"text":"the","start":4247.16,"end":4247.36},{"text":"scope","start":4247.36,"end":4247.68},{"text":"of","start":4247.68,"end":4247.88},{"text":"information","start":4247.88,"end":4248.2},{"text":"subject","start":4248.44,"end":4248.96},{"text":"to","start":4248.96,"end":4249.2},{"text":"exchange","start":4249.2,"end":4249.76},{"text":"could","start":4249.76,"end":4250.04},{"text":"become","start":4250.04,"end":4250.36},{"text":"unnecessarily","start":4250.36,"end":4251.4},{"text":"broad.","start":4251.4,"end":4251.8}]},{"text":"Thank you.","start":4252.12,"end":4252.76,"topics":[],"words":[{"text":"Thank","start":4252.12,"end":4252.48},{"text":"you.","start":4252.48,"end":4252.76}]}]}],"speaker":{"name":null,"affiliation":"JPN","affiliation_full":"Japan","group":null,"function":"Representative"}},{"statement_number":42,"paragraphs":[{"sentences":[{"text":"Thank you Japan, Republic of Korea, please.","start":4256.92,"end":4259.4,"topics":[],"words":[{"text":"Thank","start":4256.92,"end":4257.32},{"text":"you","start":4257.32,"end":4257.599},{"text":"Japan,","start":4257.599,"end":4258.16},{"text":"Republic","start":4258.16,"end":4258.56},{"text":"of","start":4258.56,"end":4258.72},{"text":"Korea,","start":4258.72,"end":4259.12},{"text":"please.","start":4259.12,"end":4259.4}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":43,"paragraphs":[{"sentences":[{"text":"Thank you Mr. Kholid for giving me the floor.","start":4265.4,"end":4267.92,"topics":[],"words":[{"text":"Thank","start":4265.4,"end":4265.72},{"text":"you","start":4265.72,"end":4265.88},{"text":"Mr.","start":4265.88,"end":4266.24},{"text":"Kholid","start":4266.24,"end":4266.8},{"text":"for","start":4266.8,"end":4267.04},{"text":"giving","start":4267.04,"end":4267.28},{"text":"me","start":4267.28,"end":4267.44},{"text":"the","start":4267.44,"end":4267.6},{"text":"floor.","start":4267.6,"end":4267.92}]},{"text":"Good morning everyone.","start":4267.92,"end":4268.84,"topics":[],"words":[{"text":"Good","start":4267.92,"end":4268.2},{"text":"morning","start":4268.2,"end":4268.48},{"text":"everyone.","start":4268.48,"end":4268.84}]},{"text":"In general, Korea aligns with the points made by Germany, Canada and many others.","start":4270.67,"end":4277.63,"topics":[],"words":[{"text":"In","start":4270.67,"end":4270.79},{"text":"general,","start":4270.79,"end":4271.07},{"text":"Korea","start":4271.15,"end":4271.75},{"text":"aligns","start":4271.75,"end":4272.27},{"text":"with","start":4272.27,"end":4272.51},{"text":"the","start":4272.51,"end":4272.75},{"text":"points","start":4272.75,"end":4273.07},{"text":"made","start":4273.07,"end":4273.39},{"text":"by","start":4273.39,"end":4273.67},{"text":"Germany,","start":4273.67,"end":4274.27},{"text":"Canada","start":4274.27,"end":4274.67},{"text":"and","start":4276.51,"end":4276.87},{"text":"many","start":4276.87,"end":4277.23},{"text":"others.","start":4277.23,"end":4277.63}]},{"text":"First, Korea recognizes the importance of exchange of information as a key element of effective international tax cooperation.","start":4278.99,"end":4286.83,"topics":[],"words":[{"text":"First,","start":4278.99,"end":4279.39},{"text":"Korea","start":4279.47,"end":4280.03},{"text":"recognizes","start":4280.03,"end":4280.83},{"text":"the","start":4280.83,"end":4281.03},{"text":"importance","start":4281.03,"end":4281.51},{"text":"of","start":4281.51,"end":4281.75},{"text":"exchange","start":4281.75,"end":4282.23},{"text":"of","start":4282.23,"end":4282.47},{"text":"information","start":4282.47,"end":4282.83},{"text":"as","start":4283.07,"end":4283.39},{"text":"a","start":4283.39,"end":4283.59},{"text":"key","start":4283.59,"end":4283.83},{"text":"element","start":4283.83,"end":4284.31},{"text":"of","start":4284.31,"end":4284.59},{"text":"effective","start":4284.59,"end":4285.189},{"text":"international","start":4285.189,"end":4285.55},{"text":"tax","start":4285.71,"end":4286.11},{"text":"cooperation.","start":4286.11,"end":4286.83}]},{"text":"At the same time, we believe that the Framework Convention should remain high level in nature rather than becoming highly detailed or operational.","start":4288.11,"end":4297.23,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"At","start":4288.11,"end":4288.39},{"text":"the","start":4288.39,"end":4288.55},{"text":"same","start":4288.55,"end":4288.75},{"text":"time,","start":4288.75,"end":4288.99},{"text":"we","start":4288.99,"end":4289.23},{"text":"believe","start":4289.23,"end":4289.55},{"text":"that","start":4289.63,"end":4289.95},{"text":"the","start":4289.95,"end":4290.27},{"text":"Framework","start":4290.35,"end":4290.95},{"text":"Convention","start":4290.95,"end":4291.55},{"text":"should","start":4291.55,"end":4291.79},{"text":"remain","start":4291.79,"end":4292.19},{"text":"high","start":4292.19,"end":4292.43},{"text":"level","start":4292.43,"end":4292.71},{"text":"in","start":4292.71,"end":4292.95},{"text":"nature","start":4292.95,"end":4293.31},{"text":"rather","start":4294.03,"end":4294.39},{"text":"than","start":4294.39,"end":4294.67},{"text":"becoming","start":4294.67,"end":4295.15},{"text":"highly","start":4295.31,"end":4295.79},{"text":"detailed","start":4295.79,"end":4296.35},{"text":"or","start":4296.35,"end":4296.63},{"text":"operational.","start":4296.63,"end":4297.23}]}]},{"sentences":[{"text":"More specific and technical provisions could instead be addressed in future protocols.","start":4298.83,"end":4305.63,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"More","start":4298.83,"end":4299.03},{"text":"specific","start":4299.03,"end":4299.55},{"text":"and","start":4299.71,"end":4300.11},{"text":"technical","start":4300.11,"end":4300.71},{"text":"provisions","start":4300.71,"end":4301.47},{"text":"could","start":4302.11,"end":4302.51},{"text":"instead","start":4302.51,"end":4302.95},{"text":"be","start":4302.95,"end":4303.19},{"text":"addressed","start":4303.19,"end":4303.75},{"text":"in","start":4303.75,"end":4304.11},{"text":"future","start":4304.35,"end":4304.75},{"text":"protocols.","start":4304.75,"end":4305.63}]},{"text":"In addition, Korea believed that it is important to ensure that Framework Convention does not duplicate or create inconsistencies with agreements and standards developed in existing international fora.","start":4307.15,"end":4321.55,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"In","start":4307.15,"end":4307.47},{"text":"addition,","start":4307.47,"end":4307.79},{"text":"Korea","start":4308.43,"end":4308.99},{"text":"believed","start":4308.99,"end":4309.51},{"text":"that","start":4309.51,"end":4309.71},{"text":"it","start":4309.71,"end":4309.91},{"text":"is","start":4309.91,"end":4310.07},{"text":"important","start":4310.07,"end":4310.35},{"text":"to","start":4310.43,"end":4310.71},{"text":"ensure","start":4310.71,"end":4310.99},{"text":"that","start":4311.15,"end":4311.55},{"text":"Framework","start":4311.55,"end":4312.11},{"text":"Convention","start":4312.11,"end":4312.71},{"text":"does","start":4312.71,"end":4312.95},{"text":"not","start":4312.95,"end":4313.11},{"text":"duplicate","start":4313.11,"end":4313.949},{"text":"or","start":4314.11,"end":4314.51},{"text":"create","start":4314.51,"end":4314.91},{"text":"inconsistencies","start":4315.15,"end":4316.27},{"text":"with","start":4316.59,"end":4316.95},{"text":"agreements","start":4316.95,"end":4317.63},{"text":"and","start":4317.87,"end":4318.19},{"text":"standards","start":4318.19,"end":4318.75},{"text":"developed","start":4318.83,"end":4319.47},{"text":"in","start":4319.47,"end":4319.71},{"text":"existing","start":4319.71,"end":4320.27},{"text":"international","start":4320.27,"end":4320.67},{"text":"fora.","start":4320.91,"end":4321.55}]},{"text":"Avoiding unnecessary duplication will help maintain coherence in the international tax architecture and facilitate broader participation by Member States.","start":4322.59,"end":4333.4,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Avoiding","start":4322.59,"end":4323.23},{"text":"unnecessary","start":4323.23,"end":4324.03},{"text":"duplication","start":4324.03,"end":4324.79},{"text":"will","start":4324.79,"end":4325.07},{"text":"help","start":4325.07,"end":4325.39},{"text":"maintain","start":4325.96,"end":4326.36},{"text":"coherence","start":4326.36,"end":4327.08},{"text":"in","start":4327.08,"end":4327.36},{"text":"the","start":4327.36,"end":4327.56},{"text":"international","start":4327.56,"end":4327.88},{"text":"tax","start":4328.12,"end":4328.52},{"text":"architecture","start":4328.52,"end":4329.4},{"text":"and","start":4329.8,"end":4330.16},{"text":"facilitate","start":4330.16,"end":4330.88},{"text":"broader","start":4330.88,"end":4331.4},{"text":"participation","start":4331.4,"end":4332.2},{"text":"by","start":4332.2,"end":4332.6},{"text":"Member","start":4332.6,"end":4333},{"text":"States.","start":4333,"end":4333.4}]}]},{"sentences":[{"text":"With regard to Paragraph one, Korea considers that the requirement of foreseeable relevant constitutes a fundamental principle of exchange of information and should therefore be explicitly preserved.","start":4336.04,"end":4351.23,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"With","start":4336.04,"end":4336.4},{"text":"regard","start":4336.4,"end":4336.92},{"text":"to","start":4336.92,"end":4337.12},{"text":"Paragraph","start":4337.12,"end":4337.6},{"text":"one,","start":4337.6,"end":4337.96},{"text":"Korea","start":4338.92,"end":4339.56},{"text":"considers","start":4339.56,"end":4340.08},{"text":"that","start":4340.08,"end":4340.28},{"text":"the","start":4340.28,"end":4340.52},{"text":"requirement","start":4340.52,"end":4341.12},{"text":"of","start":4341.12,"end":4341.48},{"text":"foreseeable","start":4341.48,"end":4342.28},{"text":"relevant","start":4342.36,"end":4343.08},{"text":"constitutes","start":4343.16,"end":4343.84},{"text":"a","start":4343.84,"end":4344.08},{"text":"fundamental","start":4344.08,"end":4344.68},{"text":"principle","start":4344.68,"end":4345.28},{"text":"of","start":4345.28,"end":4345.56},{"text":"exchange","start":4345.56,"end":4346.04},{"text":"of","start":4346.04,"end":4346.32},{"text":"information","start":4346.32,"end":4346.68},{"text":"and","start":4347.56,"end":4347.88},{"text":"should","start":4347.88,"end":4348.16},{"text":"therefore","start":4348.16,"end":4348.6},{"text":"be","start":4348.92,"end":4349.32},{"text":"explicitly","start":4349.32,"end":4350.28},{"text":"preserved.","start":4350.52,"end":4351.23}]}]},{"sentences":[{"text":"And moreover, Korea would like to highlight the importance of strengthening procedural safeguards, including purpose limitation, confidentiality and the protection of personal data.","start":4354.98,"end":4367.54,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"And","start":4354.98,"end":4355.22},{"text":"moreover,","start":4355.22,"end":4355.86},{"text":"Korea","start":4356.74,"end":4357.34},{"text":"would","start":4357.34,"end":4357.5},{"text":"like","start":4357.5,"end":4357.66},{"text":"to","start":4357.66,"end":4357.86},{"text":"highlight","start":4357.86,"end":4358.38},{"text":"the","start":4358.38,"end":4358.66},{"text":"importance","start":4358.66,"end":4359.3},{"text":"of","start":4359.3,"end":4359.66},{"text":"strengthening","start":4359.66,"end":4360.46},{"text":"procedural","start":4360.46,"end":4361.14},{"text":"safeguards,","start":4361.14,"end":4361.94},{"text":"including","start":4362.26,"end":4362.66},{"text":"purpose","start":4362.74,"end":4363.26},{"text":"limitation,","start":4363.26,"end":4364.02},{"text":"confidentiality","start":4364.18,"end":4365.22},{"text":"and","start":4365.46,"end":4365.78},{"text":"the","start":4365.78,"end":4365.98},{"text":"protection","start":4365.98,"end":4366.38},{"text":"of","start":4366.38,"end":4366.66},{"text":"personal","start":4366.66,"end":4366.98},{"text":"data.","start":4367.139,"end":4367.54}]},{"text":"In parallel with discussions on exchange information itself, Korea believes that it is essential to establish adequate procedural protections to ensure that exchange information is used appropriately and in accordance with internationally accepted standards.","start":4368.74,"end":4387.38,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"In","start":4368.74,"end":4369.02},{"text":"parallel","start":4369.02,"end":4369.5},{"text":"with","start":4369.5,"end":4369.74},{"text":"discussions","start":4369.74,"end":4370.3},{"text":"on","start":4370.3,"end":4370.58},{"text":"exchange","start":4370.58,"end":4371.14},{"text":"information","start":4371.14,"end":4371.54},{"text":"itself,","start":4371.7,"end":4372.26},{"text":"Korea","start":4372.66,"end":4373.26},{"text":"believes","start":4373.26,"end":4373.7},{"text":"that","start":4373.7,"end":4373.9},{"text":"it","start":4373.9,"end":4374.06},{"text":"is","start":4374.06,"end":4374.26},{"text":"essential","start":4374.26,"end":4374.82},{"text":"to","start":4375.22,"end":4375.54},{"text":"establish","start":4375.54,"end":4376.18},{"text":"adequate","start":4376.18,"end":4376.86},{"text":"procedural","start":4376.86,"end":4377.46},{"text":"protections","start":4377.46,"end":4378.26},{"text":"to","start":4378.66,"end":4378.78},{"text":"ensure","start":4378.78,"end":4379.06},{"text":"that","start":4379.06,"end":4379.42},{"text":"exchange","start":4379.42,"end":4380.02},{"text":"information","start":4380.02,"end":4380.42},{"text":"is","start":4380.98,"end":4381.34},{"text":"used","start":4381.34,"end":4381.7},{"text":"appropriately","start":4381.94,"end":4382.98},{"text":"and","start":4383.3,"end":4383.66},{"text":"in","start":4383.66,"end":4383.94},{"text":"accordance","start":4383.94,"end":4384.46},{"text":"with","start":4384.46,"end":4384.78},{"text":"internationally","start":4384.78,"end":4385.74},{"text":"accepted","start":4385.74,"end":4386.42},{"text":"standards.","start":4386.66,"end":4387.38}]},{"text":"Thank you.","start":4387.86,"end":4388.5,"topics":[],"words":[{"text":"Thank","start":4387.86,"end":4388.22},{"text":"you.","start":4388.22,"end":4388.5}]},{"text":"Thank you, Korea, Denmark, please.","start":4389.94,"end":4391.7,"topics":[],"words":[{"text":"Thank","start":4389.94,"end":4390.26},{"text":"you,","start":4390.26,"end":4390.38},{"text":"Korea,","start":4390.38,"end":4390.82},{"text":"Denmark,","start":4390.82,"end":4391.38},{"text":"please.","start":4391.38,"end":4391.7}]}]}],"speaker":{"name":null,"affiliation":"KOR","affiliation_full":"Republic of Korea","group":null,"function":"Representative"}},{"statement_number":44,"paragraphs":[{"sentences":[{"text":"Thank you, Kholid, for giving me the floor coming in late.","start":4394.34,"end":4398.06,"topics":[],"words":[{"text":"Thank","start":4394.34,"end":4394.66},{"text":"you,","start":4394.66,"end":4394.78},{"text":"Kholid,","start":4394.78,"end":4395.3},{"text":"for","start":4395.3,"end":4395.5},{"text":"giving","start":4395.5,"end":4395.78},{"text":"me","start":4395.78,"end":4395.98},{"text":"the","start":4395.98,"end":4396.22},{"text":"floor","start":4396.22,"end":4396.66},{"text":"coming","start":4397.14,"end":4397.46},{"text":"in","start":4397.46,"end":4397.74},{"text":"late.","start":4397.74,"end":4398.06}]},{"text":"My intervention will be rather short and I will just express that we do believe exchange of information is of key importance and however, we have the same sentiments that have been expressed by Germany and Canada and many others during today.","start":4398.06,"end":4411.62,"topics":[],"words":[{"text":"My","start":4398.06,"end":4398.34},{"text":"intervention","start":4398.34,"end":4398.86},{"text":"will","start":4398.86,"end":4399.02},{"text":"be","start":4399.02,"end":4399.22},{"text":"rather","start":4399.22,"end":4399.58},{"text":"short","start":4399.58,"end":4399.9},{"text":"and","start":4399.9,"end":4400.14},{"text":"I","start":4400.14,"end":4400.3},{"text":"will","start":4400.3,"end":4400.5},{"text":"just","start":4400.5,"end":4400.82},{"text":"express","start":4400.9,"end":4401.3},{"text":"that","start":4401.38,"end":4401.66},{"text":"we","start":4401.66,"end":4401.82},{"text":"do","start":4401.82,"end":4401.98},{"text":"believe","start":4401.98,"end":4402.22},{"text":"exchange","start":4402.22,"end":4402.7},{"text":"of","start":4402.7,"end":4402.94},{"text":"information","start":4402.94,"end":4403.3},{"text":"is","start":4403.46,"end":4403.74},{"text":"of","start":4403.74,"end":4403.9},{"text":"key","start":4403.9,"end":4404.14},{"text":"importance","start":4404.14,"end":4404.82},{"text":"and","start":4405.07,"end":4405.23},{"text":"however,","start":4405.7,"end":4405.94},{"text":"we","start":4405.94,"end":4406.22},{"text":"have","start":4406.22,"end":4406.38},{"text":"the","start":4406.38,"end":4406.54},{"text":"same","start":4406.54,"end":4406.78},{"text":"sentiments","start":4406.78,"end":4407.46},{"text":"that","start":4407.46,"end":4407.66},{"text":"have","start":4407.66,"end":4407.82},{"text":"been","start":4407.82,"end":4408.02},{"text":"expressed","start":4408.02,"end":4408.58},{"text":"by","start":4408.58,"end":4408.86},{"text":"Germany","start":4408.86,"end":4409.42},{"text":"and","start":4409.42,"end":4409.62},{"text":"Canada","start":4409.62,"end":4409.9},{"text":"and","start":4409.9,"end":4410.18},{"text":"many","start":4410.18,"end":4410.42},{"text":"others","start":4410.42,"end":4410.7},{"text":"during","start":4410.7,"end":4411.06},{"text":"today.","start":4411.22,"end":4411.62}]},{"text":"So we are aligning ourselves with them.","start":4412.34,"end":4414.26,"topics":[],"words":[{"text":"So","start":4412.34,"end":4412.58},{"text":"we","start":4412.58,"end":4412.7},{"text":"are","start":4412.7,"end":4412.82},{"text":"aligning","start":4412.82,"end":4413.22},{"text":"ourselves","start":4413.22,"end":4413.7},{"text":"with","start":4413.7,"end":4413.94},{"text":"them.","start":4413.94,"end":4414.26}]},{"text":"Thank you.","start":4414.34,"end":4414.9,"topics":[],"words":[{"text":"Thank","start":4414.34,"end":4414.66},{"text":"you.","start":4414.66,"end":4414.9}]},{"text":"Thank you.","start":4416.74,"end":4417.22,"topics":[],"words":[{"text":"Thank","start":4416.74,"end":4417.06},{"text":"you.","start":4417.06,"end":4417.22}]}]}],"speaker":{"name":null,"affiliation":"DNK","affiliation_full":"Denmark","group":null,"function":"Representative"}},{"statement_number":45,"paragraphs":[{"sentences":[{"text":"Denmark, Switzerland, please.","start":4417.22,"end":4418.82,"topics":[],"words":[{"text":"Denmark,","start":4417.22,"end":4417.9},{"text":"Switzerland,","start":4417.9,"end":4418.46},{"text":"please.","start":4418.46,"end":4418.82}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":46,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Kolid, for the opportunity to speak.","start":4421.06,"end":4423.7,"topics":[],"words":[{"text":"Thank","start":4421.06,"end":4421.38},{"text":"you,","start":4421.38,"end":4421.459},{"text":"Mr.","start":4421.459,"end":4421.7},{"text":"Kolid,","start":4421.7,"end":4422.26},{"text":"for","start":4422.26,"end":4422.46},{"text":"the","start":4422.46,"end":4422.58},{"text":"opportunity","start":4422.58,"end":4423.14},{"text":"to","start":4423.14,"end":4423.34},{"text":"speak.","start":4423.34,"end":4423.7}]},{"text":"I can keep our intervention rather short as well.","start":4423.7,"end":4426.9,"topics":[],"words":[{"text":"I","start":4423.7,"end":4424.02},{"text":"can","start":4424.02,"end":4424.3},{"text":"keep","start":4424.3,"end":4424.58},{"text":"our","start":4424.58,"end":4424.78},{"text":"intervention","start":4424.78,"end":4425.54},{"text":"rather","start":4425.62,"end":4426.02},{"text":"short","start":4426.02,"end":4426.34},{"text":"as","start":4426.34,"end":4426.62},{"text":"well.","start":4426.62,"end":4426.9}]},{"text":"Most of our issues have already been addressed better than I could regarding the Article as a whole and the overall concept.","start":4427.78,"end":4437.32,"topics":[],"words":[{"text":"Most","start":4427.78,"end":4428.06},{"text":"of","start":4428.06,"end":4428.26},{"text":"our","start":4428.26,"end":4428.46},{"text":"issues","start":4428.46,"end":4428.7},{"text":"have","start":4428.7,"end":4428.94},{"text":"already","start":4428.94,"end":4429.22},{"text":"been","start":4429.3,"end":4429.58},{"text":"addressed","start":4429.58,"end":4430.02},{"text":"better","start":4430.02,"end":4430.26},{"text":"than","start":4430.26,"end":4430.54},{"text":"I","start":4430.54,"end":4430.9},{"text":"could","start":4431.28,"end":4431.52},{"text":"regarding","start":4432.64,"end":4433.32},{"text":"the","start":4433.32,"end":4433.68},{"text":"Article","start":4434.72,"end":4435.12},{"text":"as","start":4435.12,"end":4435.4},{"text":"a","start":4435.4,"end":4435.52},{"text":"whole","start":4435.52,"end":4435.8},{"text":"and","start":4435.8,"end":4436.08},{"text":"the","start":4436.08,"end":4436.36},{"text":"overall","start":4436.36,"end":4436.76},{"text":"concept.","start":4436.76,"end":4437.32}]},{"text":"We would join the voices of, for example, Germany or Canada to retain some of the early interventions or recently also from the United Arab Emirates.","start":4437.32,"end":4447.68,"topics":[],"words":[{"text":"We","start":4437.32,"end":4437.6},{"text":"would","start":4437.6,"end":4437.92},{"text":"join","start":4438.24,"end":4438.68},{"text":"the","start":4438.68,"end":4438.96},{"text":"voices","start":4438.96,"end":4439.48},{"text":"of,","start":4439.48,"end":4439.76},{"text":"for","start":4440.72,"end":4441},{"text":"example,","start":4441,"end":4441.4},{"text":"Germany","start":4441.4,"end":4441.88},{"text":"or","start":4441.88,"end":4442.08},{"text":"Canada","start":4442.08,"end":4442.4},{"text":"to","start":4442.48,"end":4442.76},{"text":"retain","start":4442.76,"end":4443.16},{"text":"some","start":4443.16,"end":4443.32},{"text":"of","start":4443.32,"end":4443.44},{"text":"the","start":4443.44,"end":4443.56},{"text":"early","start":4443.56,"end":4443.8},{"text":"interventions","start":4443.8,"end":4444.44},{"text":"or","start":4444.44,"end":4444.72},{"text":"recently","start":4444.8,"end":4445.2},{"text":"also","start":4445.28,"end":4445.68},{"text":"from","start":4445.76,"end":4446.08},{"text":"the","start":4446.08,"end":4446.32},{"text":"United","start":4446.32,"end":4446.64},{"text":"Arab","start":4446.64,"end":4447.079},{"text":"Emirates.","start":4447.079,"end":4447.68}]},{"text":"A commitment to exchange of information in the Framework Convention makes sense, but the direct obligations to exchange and also all the further details that are necessary, they should better be elaborated in a protocol to the Framework Convention.","start":4448.48,"end":4465.99,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"A","start":4448.48,"end":4448.76},{"text":"commitment","start":4448.76,"end":4449.36},{"text":"to","start":4449.36,"end":4449.56},{"text":"exchange","start":4449.56,"end":4449.88},{"text":"of","start":4449.88,"end":4450.08},{"text":"information","start":4450.08,"end":4450.4},{"text":"in","start":4450.48,"end":4450.76},{"text":"the","start":4450.76,"end":4450.92},{"text":"Framework","start":4450.92,"end":4451.36},{"text":"Convention","start":4451.36,"end":4451.96},{"text":"makes","start":4451.96,"end":4452.28},{"text":"sense,","start":4452.28,"end":4452.72},{"text":"but","start":4452.72,"end":4453.12},{"text":"the","start":4453.12,"end":4453.52},{"text":"direct","start":4454,"end":4454.4},{"text":"obligations","start":4454.4,"end":4455.12},{"text":"to","start":4455.2,"end":4455.48},{"text":"exchange","start":4455.48,"end":4456.04},{"text":"and","start":4456.04,"end":4456.36},{"text":"also","start":4456.36,"end":4456.72},{"text":"all","start":4456.88,"end":4457.16},{"text":"the","start":4457.16,"end":4457.36},{"text":"further","start":4457.36,"end":4457.68},{"text":"details","start":4457.68,"end":4458.32},{"text":"that","start":4458.71,"end":4458.83},{"text":"are","start":4458.83,"end":4458.99},{"text":"necessary,","start":4458.99,"end":4459.43},{"text":"they","start":4459.43,"end":4459.67},{"text":"should","start":4459.67,"end":4459.91},{"text":"better","start":4459.91,"end":4460.19},{"text":"be","start":4460.19,"end":4460.55},{"text":"elaborated","start":4462.39,"end":4463.15},{"text":"in","start":4463.15,"end":4463.39},{"text":"a","start":4463.39,"end":4463.67},{"text":"protocol","start":4463.75,"end":4464.51},{"text":"to","start":4464.51,"end":4464.75},{"text":"the","start":4464.75,"end":4464.91},{"text":"Framework","start":4464.91,"end":4465.31},{"text":"Convention.","start":4465.31,"end":4465.99}]}]},{"sentences":[{"text":"For the case that this provision should be maintained, I nevertheless have to address some rather technical issues.","start":4466.87,"end":4474.709,"topics":[],"words":[{"text":"For","start":4466.87,"end":4467.15},{"text":"the","start":4467.15,"end":4467.35},{"text":"case","start":4467.35,"end":4467.67},{"text":"that","start":4467.83,"end":4468.11},{"text":"this","start":4468.11,"end":4468.39},{"text":"provision","start":4468.55,"end":4469.19},{"text":"should","start":4470.23,"end":4470.55},{"text":"be","start":4470.55,"end":4470.79},{"text":"maintained,","start":4470.79,"end":4471.47},{"text":"I","start":4471.47,"end":4471.75},{"text":"nevertheless","start":4471.75,"end":4472.31},{"text":"have","start":4472.31,"end":4472.51},{"text":"to","start":4472.51,"end":4472.63},{"text":"address","start":4472.63,"end":4472.87},{"text":"some","start":4472.87,"end":4473.27},{"text":"rather","start":4473.27,"end":4473.79},{"text":"technical","start":4473.79,"end":4474.35},{"text":"issues.","start":4474.35,"end":4474.709}]},{"text":"One relates to the scope of the covered taxes.","start":4475.67,"end":4479.51,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"One","start":4475.67,"end":4476.07},{"text":"relates","start":4476.39,"end":4476.91},{"text":"to","start":4476.91,"end":4477.15},{"text":"the","start":4477.15,"end":4477.43},{"text":"scope","start":4477.67,"end":4478.11},{"text":"of","start":4478.11,"end":4478.27},{"text":"the","start":4478.27,"end":4478.43},{"text":"covered","start":4478.43,"end":4478.87},{"text":"taxes.","start":4478.87,"end":4479.51}]},{"text":"We welcome that the provision reproduces in large parts already known language such as the OECD Model Convention or the UN Model Convention or also the Multilateral Convention for Administrative Assistance.","start":4480.31,"end":4494.75,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":4480.31,"end":4480.71},{"text":"welcome","start":4480.95,"end":4481.59},{"text":"that","start":4481.91,"end":4482.31},{"text":"the","start":4482.39,"end":4482.67},{"text":"provision","start":4482.67,"end":4483.19},{"text":"reproduces","start":4483.59,"end":4484.55},{"text":"in","start":4484.55,"end":4484.75},{"text":"large","start":4484.75,"end":4484.99},{"text":"parts","start":4484.99,"end":4485.48},{"text":"already","start":4485.95,"end":4486.19},{"text":"known","start":4486.27,"end":4486.67},{"text":"language","start":4486.75,"end":4487.31},{"text":"such","start":4487.39,"end":4487.71},{"text":"as","start":4487.71,"end":4487.95},{"text":"the","start":4487.95,"end":4488.15},{"text":"OECD","start":4488.15,"end":4488.75},{"text":"Model","start":4488.75,"end":4489.11},{"text":"Convention","start":4489.11,"end":4489.51},{"text":"or","start":4489.51,"end":4489.67},{"text":"the","start":4489.67,"end":4489.83},{"text":"UN","start":4489.83,"end":4490.07},{"text":"Model","start":4490.07,"end":4490.47},{"text":"Convention","start":4490.47,"end":4490.95},{"text":"or","start":4490.95,"end":4491.11},{"text":"also","start":4491.11,"end":4491.31},{"text":"the","start":4491.31,"end":4491.51},{"text":"Multilateral","start":4491.51,"end":4492.27},{"text":"Convention","start":4492.27,"end":4492.71},{"text":"for","start":4492.71,"end":4492.99},{"text":"Administrative","start":4493.31,"end":4494.15},{"text":"Assistance.","start":4494.15,"end":4494.75}]},{"text":"However, we believe that the scope of taxes of every kind of description seems is too large for a multilateral setting and we ask to again to foresee the possibility of reservations for certain types of taxes, as also Singapore requested, I believe regarding the scope of the information to be exchanged, according subparagraph C of paragraph one, we have to repeat our concern regarding the possibility to extend the scope through other instruments than Optional Protocols.","start":4496.51,"end":4536.94,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"However,","start":4496.51,"end":4496.91},{"text":"we","start":4496.91,"end":4497.23},{"text":"believe","start":4497.23,"end":4497.55},{"text":"that","start":4497.79,"end":4498.19},{"text":"the","start":4499.63,"end":4499.99},{"text":"scope","start":4499.99,"end":4500.59},{"text":"of","start":4500.91,"end":4501.31},{"text":"taxes","start":4501.549,"end":4502.15},{"text":"of","start":4502.15,"end":4502.35},{"text":"every","start":4502.35,"end":4502.63},{"text":"kind","start":4502.63,"end":4502.91},{"text":"of","start":4502.91,"end":4503.11},{"text":"description","start":4503.11,"end":4503.87},{"text":"seems","start":4503.87,"end":4504.51},{"text":"is","start":4504.51,"end":4504.83},{"text":"too","start":4504.83,"end":4505.07},{"text":"large","start":4505.07,"end":4505.39},{"text":"for","start":4506.27,"end":4506.55},{"text":"a","start":4506.55,"end":4506.67},{"text":"multilateral","start":4506.67,"end":4507.39},{"text":"setting","start":4507.39,"end":4507.87},{"text":"and","start":4508.11,"end":4508.43},{"text":"we","start":4508.43,"end":4508.75},{"text":"ask","start":4508.99,"end":4509.39},{"text":"to","start":4509.71,"end":4510.11},{"text":"again","start":4510.75,"end":4511.15},{"text":"to","start":4511.23,"end":4511.51},{"text":"foresee","start":4511.51,"end":4511.95},{"text":"the","start":4511.95,"end":4512.07},{"text":"possibility","start":4512.07,"end":4512.59},{"text":"of","start":4512.67,"end":4513.07},{"text":"reservations","start":4513.23,"end":4514.03},{"text":"for","start":4514.03,"end":4514.35},{"text":"certain","start":4514.35,"end":4514.67},{"text":"types","start":4515.02,"end":4515.22},{"text":"of","start":4515.22,"end":4515.34},{"text":"taxes,","start":4515.34,"end":4515.78},{"text":"as","start":4515.78,"end":4515.98},{"text":"also","start":4515.98,"end":4516.3},{"text":"Singapore","start":4516.54,"end":4517.34},{"text":"requested,","start":4517.9,"end":4518.7},{"text":"I","start":4518.7,"end":4518.9},{"text":"believe","start":4518.9,"end":4519.18},{"text":"regarding","start":4521.34,"end":4521.94},{"text":"the","start":4521.94,"end":4522.06},{"text":"scope","start":4522.06,"end":4522.34},{"text":"of","start":4522.34,"end":4522.5},{"text":"the","start":4522.5,"end":4522.66},{"text":"information","start":4522.66,"end":4522.94},{"text":"to","start":4523.42,"end":4523.66},{"text":"be","start":4523.66,"end":4523.78},{"text":"exchanged,","start":4523.78,"end":4524.38},{"text":"according","start":4524.38,"end":4524.78},{"text":"subparagraph","start":4525.02,"end":4525.9},{"text":"C","start":4525.9,"end":4526.22},{"text":"of","start":4526.38,"end":4526.74},{"text":"paragraph","start":4526.74,"end":4527.38},{"text":"one,","start":4527.38,"end":4527.74},{"text":"we","start":4527.82,"end":4528.14},{"text":"have","start":4528.14,"end":4528.38},{"text":"to","start":4528.38,"end":4528.58},{"text":"repeat","start":4528.58,"end":4529.06},{"text":"our","start":4529.06,"end":4529.34},{"text":"concern","start":4529.34,"end":4529.66},{"text":"regarding","start":4529.74,"end":4530.3},{"text":"the","start":4530.3,"end":4530.54},{"text":"possibility","start":4530.54,"end":4531.1},{"text":"to","start":4531.34,"end":4531.66},{"text":"extend","start":4531.66,"end":4532.02},{"text":"the","start":4532.02,"end":4532.26},{"text":"scope","start":4532.26,"end":4532.78},{"text":"through","start":4533.1,"end":4533.5},{"text":"other","start":4533.5,"end":4533.9},{"text":"instruments","start":4534.14,"end":4534.78},{"text":"than","start":4534.78,"end":4535.18},{"text":"Optional","start":4535.34,"end":4535.98},{"text":"Protocols.","start":4535.98,"end":4536.94}]},{"text":"For the reason of legal certainty, the Framework Convention should define predictable conditions and procedures for an extension of the scope.","start":4537.42,"end":4545.26,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"For","start":4537.42,"end":4537.7},{"text":"the","start":4537.7,"end":4537.86},{"text":"reason","start":4537.86,"end":4538.1},{"text":"of","start":4538.1,"end":4538.34},{"text":"legal","start":4538.34,"end":4538.74},{"text":"certainty,","start":4538.74,"end":4539.34},{"text":"the","start":4539.34,"end":4539.62},{"text":"Framework","start":4539.62,"end":4540.06},{"text":"Convention","start":4540.06,"end":4540.58},{"text":"should","start":4540.58,"end":4540.74},{"text":"define","start":4540.74,"end":4541.26},{"text":"predictable","start":4541.66,"end":4542.18},{"text":"conditions","start":4542.18,"end":4542.66},{"text":"and","start":4542.66,"end":4542.9},{"text":"procedures","start":4542.9,"end":4543.5},{"text":"for","start":4543.5,"end":4543.82},{"text":"an","start":4543.82,"end":4544.02},{"text":"extension","start":4544.02,"end":4544.5},{"text":"of","start":4544.5,"end":4544.66},{"text":"the","start":4544.66,"end":4544.82},{"text":"scope.","start":4544.82,"end":4545.26}]}]},{"sentences":[{"text":"A delegation of this competence to the Conference of the Parties would in addition raise concerns regarding constitutionality and sovereignty.","start":4545.58,"end":4555.9,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"A","start":4545.58,"end":4545.86},{"text":"delegation","start":4545.86,"end":4546.42},{"text":"of","start":4546.42,"end":4546.58},{"text":"this","start":4546.58,"end":4546.78},{"text":"competence","start":4546.78,"end":4547.38},{"text":"to","start":4547.38,"end":4547.62},{"text":"the","start":4547.62,"end":4547.74},{"text":"Conference","start":4547.74,"end":4548.18},{"text":"of","start":4548.18,"end":4548.34},{"text":"the","start":4548.34,"end":4548.54},{"text":"Parties","start":4548.54,"end":4549.02},{"text":"would","start":4549.18,"end":4549.5},{"text":"in","start":4549.5,"end":4549.7},{"text":"addition","start":4549.7,"end":4549.98},{"text":"raise","start":4550.38,"end":4550.86},{"text":"concerns","start":4550.86,"end":4551.58},{"text":"regarding","start":4551.58,"end":4552.1},{"text":"constitutionality","start":4552.1,"end":4553.26},{"text":"and","start":4554.3,"end":4554.7},{"text":"sovereignty.","start":4555.02,"end":4555.9}]},{"text":"So Optional protocols to the Framework Convention are therefore, from our point of view, the appropriate form for an agreement regarding the expansion of the exchange of information and the reference to to other instruments should be deleted.","start":4556.54,"end":4569.84,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":4556.54,"end":4556.86},{"text":"Optional","start":4556.86,"end":4557.339},{"text":"protocols","start":4557.339,"end":4557.98},{"text":"to","start":4557.98,"end":4558.06},{"text":"the","start":4558.06,"end":4558.18},{"text":"Framework","start":4558.18,"end":4558.62},{"text":"Convention","start":4558.62,"end":4559.14},{"text":"are","start":4559.14,"end":4559.3},{"text":"therefore,","start":4559.3,"end":4559.78},{"text":"from","start":4559.78,"end":4560.06},{"text":"our","start":4560.06,"end":4560.3},{"text":"point","start":4560.3,"end":4560.5},{"text":"of","start":4560.5,"end":4560.66},{"text":"view,","start":4560.66,"end":4560.94},{"text":"the","start":4561.02,"end":4561.3},{"text":"appropriate","start":4561.3,"end":4561.86},{"text":"form","start":4561.86,"end":4562.22},{"text":"for","start":4562.38,"end":4562.7},{"text":"an","start":4562.7,"end":4562.9},{"text":"agreement","start":4562.9,"end":4563.34},{"text":"regarding","start":4563.34,"end":4563.86},{"text":"the","start":4563.86,"end":4564.06},{"text":"expansion","start":4564.06,"end":4564.58},{"text":"of","start":4564.58,"end":4564.74},{"text":"the","start":4564.74,"end":4564.9},{"text":"exchange","start":4564.9,"end":4565.26},{"text":"of","start":4565.26,"end":4565.46},{"text":"information","start":4565.46,"end":4565.82},{"text":"and","start":4566.06,"end":4566.42},{"text":"the","start":4566.42,"end":4566.66},{"text":"reference","start":4566.66,"end":4567.1},{"text":"to","start":4567.1,"end":4567.29},{"text":"to","start":4567.44,"end":4567.56},{"text":"other","start":4567.56,"end":4567.8},{"text":"instruments","start":4567.8,"end":4568.36},{"text":"should","start":4568.36,"end":4568.64},{"text":"be","start":4568.64,"end":4568.96},{"text":"deleted.","start":4569.04,"end":4569.84}]},{"text":"Finally, regarding paragraph two, we welcome that this paragraph copies the provision of the Multilateral Convention for Administrative Assistance regarding personal data and safeguards.","start":4571.44,"end":4585.76,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Finally,","start":4571.44,"end":4572.08},{"text":"regarding","start":4572.48,"end":4573.04},{"text":"paragraph","start":4573.04,"end":4573.64},{"text":"two,","start":4573.64,"end":4574},{"text":"we","start":4574.16,"end":4574.48},{"text":"welcome","start":4574.48,"end":4575.12},{"text":"that","start":4575.28,"end":4575.68},{"text":"this","start":4575.84,"end":4576.2},{"text":"paragraph","start":4576.2,"end":4576.76},{"text":"copies","start":4576.76,"end":4577.2},{"text":"the","start":4577.2,"end":4577.44},{"text":"provision","start":4577.44,"end":4577.92},{"text":"of","start":4578.32,"end":4578.68},{"text":"the","start":4578.68,"end":4578.92},{"text":"Multilateral","start":4578.92,"end":4579.72},{"text":"Convention","start":4579.72,"end":4580.2},{"text":"for","start":4580.2,"end":4580.48},{"text":"Administrative","start":4581.2,"end":4581.96},{"text":"Assistance","start":4581.96,"end":4582.56},{"text":"regarding","start":4582.88,"end":4583.52},{"text":"personal","start":4583.52,"end":4583.84},{"text":"data","start":4584,"end":4584.4},{"text":"and","start":4584.56,"end":4584.96},{"text":"safeguards.","start":4584.96,"end":4585.76}]},{"text":"Missing is, however, the last sentence of that provision that reads, notwithstanding the foregoing, information received received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorizes such use.","start":4586.72,"end":4608.66,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"Missing","start":4586.72,"end":4587.28},{"text":"is,","start":4587.28,"end":4587.56},{"text":"however,","start":4587.56,"end":4587.84},{"text":"the","start":4587.84,"end":4588.04},{"text":"last","start":4588.04,"end":4588.32},{"text":"sentence","start":4588.32,"end":4588.88},{"text":"of","start":4588.96,"end":4589.36},{"text":"that","start":4589.6,"end":4589.92},{"text":"provision","start":4589.92,"end":4590.44},{"text":"that","start":4590.44,"end":4590.76},{"text":"reads,","start":4590.76,"end":4591.28},{"text":"notwithstanding","start":4591.52,"end":4592.48},{"text":"the","start":4592.48,"end":4592.8},{"text":"foregoing,","start":4592.8,"end":4593.52},{"text":"information","start":4593.52,"end":4593.92},{"text":"received","start":4594.16,"end":4594.56},{"text":"received","start":4594.66,"end":4594.86},{"text":"by","start":4594.86,"end":4595.06},{"text":"a","start":4595.06,"end":4595.18},{"text":"Contracting","start":4595.18,"end":4595.7},{"text":"State","start":4595.7,"end":4596.02},{"text":"may","start":4596.18,"end":4596.46},{"text":"be","start":4596.46,"end":4596.66},{"text":"used","start":4596.66,"end":4596.94},{"text":"for","start":4596.94,"end":4597.22},{"text":"other","start":4597.22,"end":4597.5},{"text":"purposes","start":4597.5,"end":4598.18},{"text":"when","start":4598.34,"end":4598.7},{"text":"such","start":4598.7,"end":4599.02},{"text":"information","start":4599.02,"end":4599.38},{"text":"may","start":4599.62,"end":4599.9},{"text":"be","start":4599.9,"end":4600.1},{"text":"used","start":4600.1,"end":4600.38},{"text":"for","start":4600.38,"end":4600.66},{"text":"such","start":4600.66,"end":4600.94},{"text":"other","start":4600.94,"end":4601.22},{"text":"purposes","start":4601.22,"end":4601.78},{"text":"under","start":4601.78,"end":4602.06},{"text":"the","start":4602.06,"end":4602.26},{"text":"laws","start":4602.26,"end":4602.62},{"text":"of","start":4602.62,"end":4602.86},{"text":"both","start":4602.86,"end":4603.14},{"text":"States","start":4603.14,"end":4603.54},{"text":"and","start":4603.62,"end":4603.94},{"text":"the","start":4603.94,"end":4604.14},{"text":"competent","start":4604.14,"end":4604.66},{"text":"authority","start":4604.66,"end":4605.3},{"text":"of","start":4605.46,"end":4605.74},{"text":"the","start":4605.74,"end":4605.9},{"text":"supplying","start":4605.9,"end":4606.42},{"text":"State","start":4606.42,"end":4606.74},{"text":"authorizes","start":4607.14,"end":4608.02},{"text":"such","start":4608.02,"end":4608.3},{"text":"use.","start":4608.3,"end":4608.66}]},{"text":"This wording is essential for the principle of speciality and would also help to reduce the risk of competing standards considering that the Multilateral Convention for Atomic Administrative Assistance is applied by more than 150 states.","start":4609.3,"end":4624.25,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"This","start":4609.3,"end":4609.66},{"text":"wording","start":4609.66,"end":4610.14},{"text":"is","start":4610.14,"end":4610.3},{"text":"essential","start":4610.3,"end":4610.66},{"text":"for","start":4611.14,"end":4611.42},{"text":"the","start":4611.42,"end":4611.62},{"text":"principle","start":4611.62,"end":4612.1},{"text":"of","start":4612.1,"end":4612.3},{"text":"speciality","start":4612.3,"end":4613.06},{"text":"and","start":4613.38,"end":4613.78},{"text":"would","start":4613.78,"end":4614.1},{"text":"also","start":4614.1,"end":4614.34},{"text":"help","start":4614.34,"end":4614.58},{"text":"to","start":4614.58,"end":4614.82},{"text":"reduce","start":4614.82,"end":4615.22},{"text":"the","start":4615.22,"end":4615.42},{"text":"risk","start":4615.42,"end":4615.66},{"text":"of","start":4615.66,"end":4615.98},{"text":"competing","start":4615.98,"end":4616.62},{"text":"standards","start":4616.62,"end":4617.18},{"text":"considering","start":4617.18,"end":4617.94},{"text":"that","start":4618.02,"end":4618.3},{"text":"the","start":4618.3,"end":4618.54},{"text":"Multilateral","start":4618.54,"end":4619.3},{"text":"Convention","start":4619.3,"end":4619.82},{"text":"for","start":4619.82,"end":4620.02},{"text":"Atomic","start":4620.02,"end":4620.42},{"text":"Administrative","start":4620.49,"end":4620.97},{"text":"Assistance","start":4620.97,"end":4621.53},{"text":"is","start":4621.69,"end":4622.01},{"text":"applied","start":4622.01,"end":4622.41},{"text":"by","start":4622.41,"end":4622.61},{"text":"more","start":4622.61,"end":4622.81},{"text":"than","start":4622.81,"end":4623.09},{"text":"150","start":4623.09,"end":4623.612},{"text":"states.","start":4623.728,"end":4624.25}]}]},{"sentences":[{"text":"We also noted that your proposal, Mr. Kohlid, of the 5th of January of this year that was only discussed in the virtual work stream meetings included this language and we therefore ask you to reintroduce this sentence into paragraph one.","start":4625.21,"end":4640.49,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":4625.21,"end":4625.53},{"text":"also","start":4625.53,"end":4625.77},{"text":"noted","start":4625.77,"end":4626.25},{"text":"that","start":4626.25,"end":4626.61},{"text":"your","start":4626.61,"end":4626.89},{"text":"proposal,","start":4626.89,"end":4627.41},{"text":"Mr.","start":4627.41,"end":4627.73},{"text":"Kohlid,","start":4627.73,"end":4628.29},{"text":"of","start":4628.29,"end":4628.53},{"text":"the","start":4628.53,"end":4628.77},{"text":"5th","start":4628.77,"end":4628.97},{"text":"of","start":4628.97,"end":4629.13},{"text":"January","start":4629.13,"end":4629.45},{"text":"of","start":4629.53,"end":4629.81},{"text":"this","start":4629.81,"end":4630.05},{"text":"year","start":4630.05,"end":4630.37},{"text":"that","start":4630.37,"end":4630.61},{"text":"was","start":4630.61,"end":4630.77},{"text":"only","start":4630.77,"end":4631.01},{"text":"discussed","start":4631.01,"end":4631.49},{"text":"in","start":4631.49,"end":4631.65},{"text":"the","start":4631.65,"end":4631.81},{"text":"virtual","start":4631.81,"end":4632.17},{"text":"work","start":4632.17,"end":4632.41},{"text":"stream","start":4632.41,"end":4632.85},{"text":"meetings","start":4632.85,"end":4633.29},{"text":"included","start":4633.29,"end":4633.81},{"text":"this","start":4633.81,"end":4634.05},{"text":"language","start":4634.05,"end":4634.57},{"text":"and","start":4635.13,"end":4635.53},{"text":"we","start":4635.61,"end":4635.89},{"text":"therefore","start":4635.89,"end":4636.41},{"text":"ask","start":4636.57,"end":4636.93},{"text":"you","start":4636.93,"end":4637.21},{"text":"to","start":4637.21,"end":4637.49},{"text":"reintroduce","start":4637.49,"end":4638.33},{"text":"this","start":4638.33,"end":4638.65},{"text":"sentence","start":4638.65,"end":4639.13},{"text":"into","start":4639.13,"end":4639.45},{"text":"paragraph","start":4639.53,"end":4640.17},{"text":"one.","start":4640.17,"end":4640.49}]},{"text":"Thank you.","start":4640.81,"end":4641.37,"topics":[],"words":[{"text":"Thank","start":4640.81,"end":4641.13},{"text":"you.","start":4641.13,"end":4641.37}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":47,"paragraphs":[{"sentences":[{"text":"Thank you. Thank you.","start":4644.41,"end":4645.77,"topics":[],"words":[{"text":"Thank","start":4644.41,"end":4644.73},{"text":"you.","start":4644.73,"end":4644.97},{"text":"Thank","start":4645.29,"end":4645.61},{"text":"you.","start":4645.61,"end":4645.77}]},{"text":"Switzerland, Hungary, please.","start":4645.77,"end":4647.05,"topics":[],"words":[{"text":"Switzerland,","start":4645.77,"end":4646.33},{"text":"Hungary,","start":4646.33,"end":4646.77},{"text":"please.","start":4646.77,"end":4647.05}]},{"text":"Thank you.","start":4648.89,"end":4649.17,"topics":[],"words":[{"text":"Thank","start":4648.89,"end":4649.05},{"text":"you.","start":4649.05,"end":4649.17}]},{"text":"Mr. Kholid.","start":4649.17,"end":4650.09,"topics":[],"words":[{"text":"Mr.","start":4649.17,"end":4649.45},{"text":"Kholid.","start":4649.45,"end":4650.09}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":48,"paragraphs":[{"sentences":[{"text":"As others already pointed out, based on the terms of reference, exchange of information is subject to be considered for a future protocol.","start":4650.57,"end":4658.65,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"As","start":4650.57,"end":4650.89},{"text":"others","start":4650.89,"end":4651.21},{"text":"already","start":4651.21,"end":4651.61},{"text":"pointed","start":4651.61,"end":4652.09},{"text":"out,","start":4652.09,"end":4652.41},{"text":"based","start":4652.41,"end":4652.73},{"text":"on","start":4652.73,"end":4652.93},{"text":"the","start":4652.93,"end":4653.09},{"text":"terms","start":4653.09,"end":4653.29},{"text":"of","start":4653.29,"end":4653.53},{"text":"reference,","start":4653.53,"end":4654.09},{"text":"exchange","start":4654.09,"end":4654.61},{"text":"of","start":4654.61,"end":4654.81},{"text":"information","start":4654.81,"end":4655.13},{"text":"is","start":4655.45,"end":4655.81},{"text":"subject","start":4655.81,"end":4656.21},{"text":"to","start":4656.21,"end":4656.45},{"text":"be","start":4656.45,"end":4656.65},{"text":"considered","start":4656.65,"end":4657.21},{"text":"for","start":4657.21,"end":4657.41},{"text":"a","start":4657.41,"end":4657.57},{"text":"future","start":4657.57,"end":4657.85},{"text":"protocol.","start":4657.85,"end":4658.65}]},{"text":"Among others, we would like to especially echo Belgium, Germany, Canada, Italy, Spain, Norway and France on the points already made and elaborated more eloquently than I could do.","start":4659.21,"end":4671.61,"topics":[],"words":[{"text":"Among","start":4659.21,"end":4659.61},{"text":"others,","start":4659.61,"end":4660.01},{"text":"we","start":4660.81,"end":4661.09},{"text":"would","start":4661.09,"end":4661.29},{"text":"like","start":4661.29,"end":4661.49},{"text":"to","start":4661.49,"end":4661.69},{"text":"especially","start":4661.69,"end":4662.01},{"text":"echo","start":4662.09,"end":4662.61},{"text":"Belgium,","start":4662.61,"end":4663.13},{"text":"Germany,","start":4663.37,"end":4664.13},{"text":"Canada,","start":4664.13,"end":4664.49},{"text":"Italy,","start":4664.65,"end":4665.29},{"text":"Spain,","start":4665.29,"end":4665.77},{"text":"Norway","start":4665.85,"end":4666.37},{"text":"and","start":4666.37,"end":4666.65},{"text":"France","start":4666.65,"end":4666.97},{"text":"on","start":4666.97,"end":4667.17},{"text":"the","start":4667.17,"end":4667.33},{"text":"points","start":4667.33,"end":4667.57},{"text":"already","start":4667.57,"end":4667.93},{"text":"made","start":4668.01,"end":4668.33},{"text":"and","start":4668.33,"end":4668.57},{"text":"elaborated","start":4668.57,"end":4669.29},{"text":"more","start":4669.93,"end":4670.21},{"text":"eloquently","start":4670.21,"end":4670.77},{"text":"than","start":4670.77,"end":4670.93},{"text":"I","start":4670.93,"end":4671.13},{"text":"could","start":4671.13,"end":4671.33},{"text":"do.","start":4671.33,"end":4671.61}]},{"text":"Generally, we believe that the Framework Convention should in nature remain a Framework Convention.","start":4672.82,"end":4678.9,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Generally,","start":4672.82,"end":4673.38},{"text":"we","start":4673.54,"end":4673.86},{"text":"believe","start":4673.86,"end":4674.18},{"text":"that","start":4674.42,"end":4674.7},{"text":"the","start":4674.7,"end":4674.86},{"text":"Framework","start":4674.86,"end":4675.38},{"text":"Convention","start":4675.38,"end":4675.98},{"text":"should","start":4675.98,"end":4676.3},{"text":"in","start":4676.3,"end":4676.58},{"text":"nature","start":4676.58,"end":4676.98},{"text":"remain","start":4677.06,"end":4677.42},{"text":"a","start":4677.42,"end":4677.62},{"text":"Framework","start":4677.62,"end":4678.22},{"text":"Convention.","start":4678.22,"end":4678.9}]},{"text":"We also echo those who pointed out that having information exchange elements in many parts of the Framework Convention is problematic.","start":4679.62,"end":4686.26,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":4679.62,"end":4679.9},{"text":"also","start":4679.9,"end":4680.14},{"text":"echo","start":4680.14,"end":4680.58},{"text":"those","start":4680.58,"end":4680.82},{"text":"who","start":4680.82,"end":4681.02},{"text":"pointed","start":4681.02,"end":4681.42},{"text":"out","start":4681.42,"end":4681.58},{"text":"that","start":4681.58,"end":4681.78},{"text":"having","start":4681.78,"end":4682.06},{"text":"information","start":4682.06,"end":4682.42},{"text":"exchange","start":4682.66,"end":4683.14},{"text":"elements","start":4683.14,"end":4683.5},{"text":"in","start":4683.5,"end":4683.74},{"text":"many","start":4683.74,"end":4683.94},{"text":"parts","start":4683.94,"end":4684.26},{"text":"of","start":4684.26,"end":4684.34},{"text":"the","start":4684.34,"end":4684.5},{"text":"Framework","start":4684.5,"end":4684.94},{"text":"Convention","start":4684.94,"end":4685.46},{"text":"is","start":4685.46,"end":4685.66},{"text":"problematic.","start":4685.66,"end":4686.26}]},{"text":"We would also like to emphasize that there are multiple exchange of information instruments developed under other international fora with extensive information exchange framework already established.","start":4687.54,"end":4698.58,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":4687.54,"end":4687.82},{"text":"would","start":4687.82,"end":4688.1},{"text":"also","start":4688.26,"end":4688.66},{"text":"like","start":4688.74,"end":4689.02},{"text":"to","start":4689.02,"end":4689.18},{"text":"emphasize","start":4689.18,"end":4689.7},{"text":"that","start":4689.7,"end":4689.9},{"text":"there","start":4689.9,"end":4690.06},{"text":"are","start":4690.06,"end":4690.26},{"text":"multiple","start":4690.26,"end":4690.74},{"text":"exchange","start":4690.74,"end":4691.18},{"text":"of","start":4691.18,"end":4691.34},{"text":"information","start":4691.34,"end":4691.62},{"text":"instruments","start":4691.86,"end":4692.42},{"text":"developed","start":4692.5,"end":4693.02},{"text":"under","start":4693.02,"end":4693.3},{"text":"other","start":4693.3,"end":4693.7},{"text":"international","start":4693.7,"end":4694.1},{"text":"fora","start":4694.34,"end":4694.9},{"text":"with","start":4694.9,"end":4695.14},{"text":"extensive","start":4695.14,"end":4695.62},{"text":"information","start":4695.7,"end":4696.1},{"text":"exchange","start":4696.26,"end":4696.9},{"text":"framework","start":4696.9,"end":4697.46},{"text":"already","start":4697.46,"end":4697.86},{"text":"established.","start":4697.86,"end":4698.58}]}]},{"sentences":[{"text":"We consider it important to maintain the coherence with other international frameworks and avoid duplicity.","start":4699.32,"end":4704.84,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":4699.32,"end":4699.48},{"text":"consider","start":4699.48,"end":4699.8},{"text":"it","start":4699.8,"end":4700.12},{"text":"important","start":4700.12,"end":4700.44},{"text":"to","start":4700.44,"end":4700.76},{"text":"maintain","start":4700.76,"end":4701.08},{"text":"the","start":4701.08,"end":4701.28},{"text":"coherence","start":4701.28,"end":4701.8},{"text":"with","start":4701.8,"end":4702},{"text":"other","start":4702,"end":4702.28},{"text":"international","start":4702.28,"end":4702.68},{"text":"frameworks","start":4702.92,"end":4703.6},{"text":"and","start":4703.6,"end":4703.76},{"text":"avoid","start":4703.76,"end":4704.12},{"text":"duplicity.","start":4704.12,"end":4704.84}]},{"text":"Thank you.","start":4705,"end":4705.64,"topics":[],"words":[{"text":"Thank","start":4705,"end":4705.36},{"text":"you.","start":4705.36,"end":4705.64}]},{"text":"Thank you.","start":4707.48,"end":4708.04,"topics":[],"words":[{"text":"Thank","start":4707.48,"end":4707.84},{"text":"you.","start":4707.84,"end":4708.04}]},{"text":"Hungary, China, please.","start":4708.04,"end":4709.4,"topics":[],"words":[{"text":"Hungary,","start":4708.04,"end":4708.52},{"text":"China,","start":4708.52,"end":4708.92},{"text":"please.","start":4709,"end":4709.4}]}]}],"speaker":{"name":null,"affiliation":"HUN","affiliation_full":"Hungary","group":null,"function":"Representative"}},{"statement_number":49,"paragraphs":[{"sentences":[{"text":"Thank you. Mr. Kholid.","start":4711.56,"end":4712.92,"topics":[],"words":[{"text":"Thank","start":4711.56,"end":4711.88},{"text":"you.","start":4711.88,"end":4712},{"text":"Mr.","start":4712,"end":4712.32},{"text":"Kholid.","start":4712.32,"end":4712.92}]},{"text":"A great honor to have the floor.","start":4713.32,"end":4714.919,"topics":[],"words":[{"text":"A","start":4713.32,"end":4713.6},{"text":"great","start":4713.6,"end":4713.8},{"text":"honor","start":4713.8,"end":4714.12},{"text":"to","start":4714.12,"end":4714.28},{"text":"have","start":4714.28,"end":4714.36},{"text":"the","start":4714.36,"end":4714.48},{"text":"floor.","start":4714.48,"end":4714.919}]},{"text":"We appreciate the Secretary's effort in dropping this article and explanation as well as the proceeding speaking that delegates China has constantly attached great importance to the exchange of information and maintains a long standing commitment to international operation in this area.","start":4715.16,"end":4735.81,"topics":[],"words":[{"text":"We","start":4715.16,"end":4715.44},{"text":"appreciate","start":4715.44,"end":4716.04},{"text":"the","start":4716.04,"end":4716.4},{"text":"Secretary's","start":4716.4,"end":4717.32},{"text":"effort","start":4717.32,"end":4717.8},{"text":"in","start":4718.04,"end":4718.36},{"text":"dropping","start":4718.36,"end":4718.92},{"text":"this","start":4718.92,"end":4719.2},{"text":"article","start":4719.2,"end":4719.56},{"text":"and","start":4719.64,"end":4719.96},{"text":"explanation","start":4719.96,"end":4720.76},{"text":"as","start":4721.08,"end":4721.36},{"text":"well","start":4721.36,"end":4721.56},{"text":"as","start":4721.56,"end":4721.88},{"text":"the","start":4721.88,"end":4722.24},{"text":"proceeding","start":4722.24,"end":4722.96},{"text":"speaking","start":4722.96,"end":4723.4},{"text":"that","start":4723.64,"end":4724.04},{"text":"delegates","start":4724.37,"end":4724.93},{"text":"China","start":4725.33,"end":4725.73},{"text":"has","start":4725.81,"end":4726.17},{"text":"constantly","start":4726.17,"end":4726.93},{"text":"attached","start":4726.93,"end":4727.57},{"text":"great","start":4727.57,"end":4727.81},{"text":"importance","start":4727.81,"end":4728.41},{"text":"to","start":4728.41,"end":4728.69},{"text":"the","start":4728.69,"end":4728.89},{"text":"exchange","start":4728.89,"end":4729.29},{"text":"of","start":4729.29,"end":4729.49},{"text":"information","start":4729.49,"end":4729.81},{"text":"and","start":4730.29,"end":4730.61},{"text":"maintains","start":4730.61,"end":4731.25},{"text":"a","start":4731.25,"end":4731.49},{"text":"long","start":4731.49,"end":4731.69},{"text":"standing","start":4731.69,"end":4732.25},{"text":"commitment","start":4732.25,"end":4732.85},{"text":"to","start":4733.17,"end":4733.57},{"text":"international","start":4733.65,"end":4734.05},{"text":"operation","start":4734.37,"end":4734.97},{"text":"in","start":4734.97,"end":4735.17},{"text":"this","start":4735.17,"end":4735.41},{"text":"area.","start":4735.41,"end":4735.81}]},{"text":"After reviewing this article, we thought this article, if necessary, appears to be too detailed and at the same time, this article again underscores the critical importance of Article 15.","start":4736.37,"end":4750.21,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"After","start":4736.37,"end":4736.77},{"text":"reviewing","start":4736.77,"end":4737.37},{"text":"this","start":4737.37,"end":4737.61},{"text":"article,","start":4737.61,"end":4737.93},{"text":"we","start":4737.93,"end":4738.21},{"text":"thought","start":4738.21,"end":4738.53},{"text":"this","start":4738.85,"end":4739.21},{"text":"article,","start":4739.21,"end":4739.57},{"text":"if","start":4739.81,"end":4740.169},{"text":"necessary,","start":4740.169,"end":4740.85},{"text":"appears","start":4741.09,"end":4741.81},{"text":"to","start":4741.81,"end":4742.09},{"text":"be","start":4742.09,"end":4742.33},{"text":"too","start":4742.33,"end":4742.61},{"text":"detailed","start":4742.61,"end":4743.25},{"text":"and","start":4743.73,"end":4744.13},{"text":"at","start":4744.37,"end":4744.69},{"text":"the","start":4744.69,"end":4744.89},{"text":"same","start":4744.89,"end":4745.13},{"text":"time,","start":4745.13,"end":4745.49},{"text":"this","start":4745.65,"end":4745.97},{"text":"article","start":4745.97,"end":4746.29},{"text":"again","start":4746.45,"end":4746.85},{"text":"underscores","start":4747.09,"end":4747.89},{"text":"the","start":4747.89,"end":4748.21},{"text":"critical","start":4748.21,"end":4748.69},{"text":"importance","start":4748.69,"end":4749.17},{"text":"of","start":4749.17,"end":4749.45},{"text":"Article","start":4749.45,"end":4749.81},{"text":"15.","start":4749.81,"end":4750.21}]}]},{"sentences":[{"text":"Thank you.","start":4750.83,"end":4751.31,"topics":[],"words":[{"text":"Thank","start":4750.83,"end":4751.03},{"text":"you.","start":4751.03,"end":4751.31}]}]}],"speaker":{"name":null,"affiliation":"CHN","affiliation_full":"China","group":null,"function":"Representative"}},{"statement_number":50,"paragraphs":[{"sentences":[{"text":"Thank you. China, India, please.","start":4753.95,"end":4756.11,"topics":[],"words":[{"text":"Thank","start":4753.95,"end":4754.31},{"text":"you.","start":4754.31,"end":4754.51},{"text":"China,","start":4754.51,"end":4754.83},{"text":"India,","start":4755.31,"end":4755.71},{"text":"please.","start":4755.71,"end":4756.11}]},{"text":"Sorry.","start":4756.43,"end":4756.91,"topics":[],"words":[{"text":"Sorry.","start":4756.43,"end":4756.91}]},{"text":"Saudi Arabia, please.","start":4757.15,"end":4758.19,"topics":[],"words":[{"text":"Saudi","start":4757.15,"end":4757.63},{"text":"Arabia,","start":4757.63,"end":4757.99},{"text":"please.","start":4757.99,"end":4758.19}]},{"text":"Sorry.","start":4758.19,"end":4758.59,"topics":[],"words":[{"text":"Sorry.","start":4758.19,"end":4758.59}]}]},{"sentences":[{"text":"Saudi Arabia before India.","start":4758.91,"end":4760.27,"topics":[],"words":[{"text":"Saudi","start":4758.91,"end":4759.39},{"text":"Arabia","start":4759.39,"end":4759.67},{"text":"before","start":4759.67,"end":4759.91},{"text":"India.","start":4759.91,"end":4760.27}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":51,"paragraphs":[{"sentences":[{"text":"Thank you, Khalid.","start":4761.95,"end":4763.07,"topics":[],"words":[{"text":"Thank","start":4761.95,"end":4762.31},{"text":"you,","start":4762.31,"end":4762.55},{"text":"Khalid.","start":4762.55,"end":4763.07}]},{"text":"Before focusing on the breadth of formulation, we think it would be helpful to have a shared understanding of what type and scope of exchange of information under this Convention is relevant and would benefit each article.","start":4764.99,"end":4779.08,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Before","start":4764.99,"end":4765.39},{"text":"focusing","start":4765.55,"end":4766.19},{"text":"on","start":4766.19,"end":4766.429},{"text":"the","start":4766.429,"end":4766.629},{"text":"breadth","start":4766.629,"end":4766.95},{"text":"of","start":4766.95,"end":4767.15},{"text":"formulation,","start":4767.15,"end":4767.71},{"text":"we","start":4768.51,"end":4768.79},{"text":"think","start":4768.79,"end":4768.99},{"text":"it","start":4768.99,"end":4769.19},{"text":"would","start":4769.19,"end":4769.35},{"text":"be","start":4769.35,"end":4769.51},{"text":"helpful","start":4769.51,"end":4769.95},{"text":"to","start":4769.95,"end":4770.15},{"text":"have","start":4770.15,"end":4770.31},{"text":"a","start":4770.31,"end":4770.47},{"text":"shared","start":4770.47,"end":4770.87},{"text":"understanding","start":4770.87,"end":4771.71},{"text":"of","start":4771.71,"end":4771.99},{"text":"what","start":4771.99,"end":4772.23},{"text":"type","start":4772.23,"end":4772.63},{"text":"and","start":4772.63,"end":4772.87},{"text":"scope","start":4772.87,"end":4773.23},{"text":"of","start":4773.23,"end":4773.55},{"text":"exchange","start":4773.87,"end":4774.51},{"text":"of","start":4774.51,"end":4774.71},{"text":"information","start":4774.71,"end":4774.99},{"text":"under","start":4775.39,"end":4775.75},{"text":"this","start":4775.75,"end":4776.03},{"text":"Convention","start":4776.03,"end":4776.45},{"text":"is","start":4776.84,"end":4776.96},{"text":"relevant","start":4776.96,"end":4777.4},{"text":"and","start":4777.4,"end":4777.6},{"text":"would","start":4777.6,"end":4777.84},{"text":"benefit","start":4777.84,"end":4778.4},{"text":"each","start":4778.4,"end":4778.72},{"text":"article.","start":4778.72,"end":4779.08}]},{"text":"We believe that the effectiveness of Exchange of information is not only the act of exchanging information itself, but what follows it and how we use it.","start":4780.76,"end":4791.16,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":4780.76,"end":4781.08},{"text":"believe","start":4781.08,"end":4781.32},{"text":"that","start":4781.32,"end":4781.52},{"text":"the","start":4781.52,"end":4781.68},{"text":"effectiveness","start":4781.68,"end":4782.32},{"text":"of","start":4782.32,"end":4782.68},{"text":"Exchange","start":4782.92,"end":4783.36},{"text":"of","start":4783.36,"end":4783.52},{"text":"information","start":4783.52,"end":4783.8},{"text":"is","start":4783.96,"end":4784.36},{"text":"not","start":4784.36,"end":4784.64},{"text":"only","start":4784.64,"end":4784.88},{"text":"the","start":4784.88,"end":4785.24},{"text":"act","start":4785.24,"end":4785.56},{"text":"of","start":4785.56,"end":4785.88},{"text":"exchanging","start":4786.28,"end":4786.96},{"text":"information","start":4786.96,"end":4787.32},{"text":"itself,","start":4787.48,"end":4788.04},{"text":"but","start":4788.52,"end":4788.92},{"text":"what","start":4789.08,"end":4789.44},{"text":"follows","start":4789.44,"end":4789.88},{"text":"it","start":4789.88,"end":4790.04},{"text":"and","start":4790.04,"end":4790.28},{"text":"how","start":4790.28,"end":4790.48},{"text":"we","start":4790.48,"end":4790.64},{"text":"use","start":4790.64,"end":4790.84},{"text":"it.","start":4790.84,"end":4791.16}]},{"text":"This includes the ability of tax administration to process safeguards and use the information and practice while taking into account the capacity and implementation readiness and on this note, I want to comment on Paragraph two.","start":4792.12,"end":4810.27,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"This","start":4792.12,"end":4792.519},{"text":"includes","start":4792.519,"end":4793.2},{"text":"the","start":4793.2,"end":4793.36},{"text":"ability","start":4793.36,"end":4793.72},{"text":"of","start":4793.72,"end":4793.92},{"text":"tax","start":4793.92,"end":4794.2},{"text":"administration","start":4794.2,"end":4794.92},{"text":"to","start":4795.24,"end":4795.56},{"text":"process","start":4795.56,"end":4795.88},{"text":"safeguards","start":4796.2,"end":4797},{"text":"and","start":4797,"end":4797.28},{"text":"use","start":4797.28,"end":4797.56},{"text":"the","start":4798.44,"end":4798.76},{"text":"information","start":4798.76,"end":4799.08},{"text":"and","start":4799.4,"end":4799.72},{"text":"practice","start":4799.72,"end":4800.28},{"text":"while","start":4801.4,"end":4801.72},{"text":"taking","start":4801.72,"end":4802.04},{"text":"into","start":4802.04,"end":4802.36},{"text":"account","start":4802.36,"end":4802.68},{"text":"the","start":4803.71,"end":4803.87},{"text":"capacity","start":4803.87,"end":4804.51},{"text":"and","start":4804.51,"end":4804.83},{"text":"implementation","start":4804.83,"end":4805.55},{"text":"readiness","start":4805.55,"end":4806.11},{"text":"and","start":4807.23,"end":4807.59},{"text":"on","start":4807.59,"end":4807.83},{"text":"this","start":4807.83,"end":4808.03},{"text":"note,","start":4808.03,"end":4808.31},{"text":"I","start":4808.31,"end":4808.47},{"text":"want","start":4808.47,"end":4808.63},{"text":"to","start":4808.63,"end":4808.79},{"text":"comment","start":4808.79,"end":4809.03},{"text":"on","start":4809.03,"end":4809.27},{"text":"Paragraph","start":4809.27,"end":4809.87},{"text":"two.","start":4809.87,"end":4810.27}]}]},{"sentences":[{"text":"We believe that it is essential that the confidentiality and Data protection safeguards that is in paragraph 2 applies consistently to all the convention, not only article 9 and also paragraph 2 would also require further clarity on the the confidentiality aspects being like that information would be reciprocated and hence it should be governed, for example through a process or a peer review process that ensures the necessary safeguards for security and data protection while it being aligned with its with domestic law.","start":4810.91,"end":4853.11,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":4810.91,"end":4811.19},{"text":"believe","start":4811.19,"end":4811.39},{"text":"that","start":4811.39,"end":4811.59},{"text":"it","start":4811.59,"end":4811.75},{"text":"is","start":4811.75,"end":4811.91},{"text":"essential","start":4811.91,"end":4812.35},{"text":"that","start":4812.35,"end":4812.67},{"text":"the","start":4812.67,"end":4812.87},{"text":"confidentiality","start":4812.87,"end":4813.71},{"text":"and","start":4813.71,"end":4813.99},{"text":"Data","start":4813.99,"end":4814.31},{"text":"protection","start":4814.31,"end":4814.87},{"text":"safeguards","start":4814.87,"end":4815.55},{"text":"that","start":4816.03,"end":4816.31},{"text":"is","start":4816.31,"end":4816.47},{"text":"in","start":4816.47,"end":4816.75},{"text":"paragraph","start":4816.75,"end":4817.39},{"text":"2","start":4817.39,"end":4817.71},{"text":"applies","start":4817.87,"end":4818.43},{"text":"consistently","start":4818.43,"end":4819.15},{"text":"to","start":4819.71,"end":4820.03},{"text":"all","start":4820.03,"end":4820.35},{"text":"the","start":4821.07,"end":4821.47},{"text":"convention,","start":4821.47,"end":4822.27},{"text":"not","start":4822.35,"end":4822.67},{"text":"only","start":4822.67,"end":4822.99},{"text":"article","start":4823.07,"end":4823.538},{"text":"9","start":4823.642,"end":4824.11},{"text":"and","start":4824.75,"end":4825.11},{"text":"also","start":4825.11,"end":4825.43},{"text":"paragraph","start":4825.43,"end":4825.862},{"text":"2","start":4825.958,"end":4826.39},{"text":"would","start":4826.39,"end":4826.71},{"text":"also","start":4826.71,"end":4827.03},{"text":"require","start":4827.03,"end":4827.59},{"text":"further","start":4827.59,"end":4827.95},{"text":"clarity","start":4828.11,"end":4828.75},{"text":"on","start":4828.75,"end":4829.135},{"text":"the","start":4829.135,"end":4829.28},{"text":"the","start":4829.35,"end":4829.47},{"text":"confidentiality","start":4829.47,"end":4830.47},{"text":"aspects","start":4830.55,"end":4831.35},{"text":"being","start":4832.55,"end":4832.95},{"text":"like","start":4833.67,"end":4834.07},{"text":"that","start":4834.47,"end":4834.79},{"text":"information","start":4834.79,"end":4835.11},{"text":"would","start":4835.59,"end":4835.87},{"text":"be","start":4835.87,"end":4836.03},{"text":"reciprocated","start":4836.03,"end":4836.87},{"text":"and","start":4837.35,"end":4837.67},{"text":"hence","start":4837.67,"end":4837.99},{"text":"it","start":4837.99,"end":4838.27},{"text":"should","start":4838.27,"end":4838.55},{"text":"be","start":4838.55,"end":4838.79},{"text":"governed,","start":4838.79,"end":4839.27},{"text":"for","start":4839.27,"end":4839.47},{"text":"example","start":4839.47,"end":4840.07},{"text":"through","start":4840.15,"end":4840.55},{"text":"a","start":4841.19,"end":4841.51},{"text":"process","start":4841.51,"end":4841.83},{"text":"or","start":4841.83,"end":4842.11},{"text":"a","start":4842.11,"end":4842.23},{"text":"peer","start":4842.23,"end":4842.43},{"text":"review","start":4842.43,"end":4842.71},{"text":"process","start":4842.79,"end":4843.19},{"text":"that","start":4843.59,"end":4843.91},{"text":"ensures","start":4843.91,"end":4844.35},{"text":"the","start":4844.35,"end":4844.51},{"text":"necessary","start":4844.51,"end":4845.11},{"text":"safeguards","start":4845.11,"end":4845.91},{"text":"for","start":4846.15,"end":4846.51},{"text":"security","start":4846.51,"end":4846.87},{"text":"and","start":4846.87,"end":4847.15},{"text":"data","start":4847.15,"end":4847.43},{"text":"protection","start":4847.43,"end":4847.99},{"text":"while","start":4849.59,"end":4849.91},{"text":"it","start":4849.91,"end":4850.15},{"text":"being","start":4850.15,"end":4850.47},{"text":"aligned","start":4850.47,"end":4850.99},{"text":"with","start":4850.99,"end":4851.19},{"text":"its","start":4851.19,"end":4851.51},{"text":"with","start":4851.83,"end":4852.19},{"text":"domestic","start":4852.19,"end":4852.79},{"text":"law.","start":4852.79,"end":4853.11}]},{"text":"Thank you.","start":4853.35,"end":4853.91,"topics":[],"words":[{"text":"Thank","start":4853.35,"end":4853.67},{"text":"you.","start":4853.67,"end":4853.91}]}]}],"speaker":{"name":null,"affiliation":"SAU","affiliation_full":"Saudi Arabia","group":null,"function":"Representative"}},{"statement_number":52,"paragraphs":[{"sentences":[{"text":"Thank you. Saudi Arabia India Please","start":4856.24,"end":4858.16,"topics":[],"words":[{"text":"Thank","start":4856.24,"end":4856.44},{"text":"you.","start":4856.44,"end":4856.64},{"text":"Saudi","start":4856.64,"end":4857},{"text":"Arabia","start":4857,"end":4857.48},{"text":"India","start":4857.48,"end":4857.8},{"text":"Please","start":4857.8,"end":4858.16}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":53,"paragraphs":[{"sentences":[{"text":"thank you Chair India thanks the CO Lead and the Secretariat for the Draft presented We recognize that exchange of information is critical for the effective execution and implementation of several other Articles proposed under the Convention.","start":4861.68,"end":4878.96,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"thank","start":4861.68,"end":4862.04},{"text":"you","start":4862.04,"end":4862.2},{"text":"Chair","start":4862.2,"end":4862.48},{"text":"India","start":4863.68,"end":4864.08},{"text":"thanks","start":4864.16,"end":4864.64},{"text":"the","start":4864.64,"end":4865},{"text":"CO","start":4865,"end":4865.28},{"text":"Lead","start":4865.28,"end":4865.52},{"text":"and","start":4865.52,"end":4865.68},{"text":"the","start":4865.68,"end":4865.8},{"text":"Secretariat","start":4865.8,"end":4866.4},{"text":"for","start":4866.4,"end":4866.6},{"text":"the","start":4866.6,"end":4866.76},{"text":"Draft","start":4866.76,"end":4867.24},{"text":"presented","start":4867.24,"end":4868},{"text":"We","start":4869.2,"end":4869.52},{"text":"recognize","start":4869.52,"end":4870.08},{"text":"that","start":4870.08,"end":4870.28},{"text":"exchange","start":4870.28,"end":4870.68},{"text":"of","start":4870.68,"end":4870.919},{"text":"information","start":4870.919,"end":4871.28},{"text":"is","start":4871.52,"end":4871.88},{"text":"critical","start":4871.88,"end":4872.44},{"text":"for","start":4872.44,"end":4872.68},{"text":"the","start":4872.68,"end":4872.92},{"text":"effective","start":4872.92,"end":4873.52},{"text":"execution","start":4873.52,"end":4874.2},{"text":"and","start":4874.2,"end":4874.48},{"text":"implementation","start":4874.48,"end":4875.28},{"text":"of","start":4875.36,"end":4875.76},{"text":"several","start":4876.4,"end":4876.76},{"text":"other","start":4876.76,"end":4877.04},{"text":"Articles","start":4877.04,"end":4877.6},{"text":"proposed","start":4877.6,"end":4878},{"text":"under","start":4878,"end":4878.24},{"text":"the","start":4878.24,"end":4878.4},{"text":"Convention.","start":4878.4,"end":4878.96}]},{"text":"In this context, the inclusion of a dedicated provision on exchange of information is significant.","start":4880,"end":4885.97,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":4880,"end":4880.28},{"text":"this","start":4880.28,"end":4880.52},{"text":"context,","start":4880.52,"end":4881.12},{"text":"the","start":4881.65,"end":4881.77},{"text":"inclusion","start":4881.77,"end":4882.25},{"text":"of","start":4882.25,"end":4882.45},{"text":"a","start":4882.45,"end":4882.65},{"text":"dedicated","start":4882.65,"end":4883.21},{"text":"provision","start":4883.21,"end":4883.77},{"text":"on","start":4883.77,"end":4884.05},{"text":"exchange","start":4884.05,"end":4884.53},{"text":"of","start":4884.53,"end":4884.81},{"text":"information","start":4884.81,"end":4885.17},{"text":"is","start":4885.33,"end":4885.65},{"text":"significant.","start":4885.65,"end":4885.97}]},{"text":"It is a fundamental pillar for enhancing transparency and for enabling the objectives intended to be achieved through the Framework Convention.","start":4887.33,"end":4896.53,"topics":[],"words":[{"text":"It","start":4887.33,"end":4887.61},{"text":"is","start":4887.61,"end":4887.77},{"text":"a","start":4887.77,"end":4887.89},{"text":"fundamental","start":4887.89,"end":4888.45},{"text":"pillar","start":4888.45,"end":4888.89},{"text":"for","start":4888.89,"end":4889.17},{"text":"enhancing","start":4889.17,"end":4889.85},{"text":"transparency","start":4889.85,"end":4890.61},{"text":"and","start":4891.33,"end":4891.69},{"text":"for","start":4891.69,"end":4891.97},{"text":"enabling","start":4891.97,"end":4892.45},{"text":"the","start":4892.45,"end":4892.69},{"text":"objectives","start":4892.69,"end":4893.41},{"text":"intended","start":4893.57,"end":4894.09},{"text":"to","start":4894.09,"end":4894.33},{"text":"be","start":4894.33,"end":4894.49},{"text":"achieved","start":4894.49,"end":4894.93},{"text":"through","start":4895.01,"end":4895.29},{"text":"the","start":4895.29,"end":4895.45},{"text":"Framework","start":4895.45,"end":4895.89},{"text":"Convention.","start":4895.89,"end":4896.53}]},{"text":"With respect to the question of whether exchange of information should be placed as a separate Article or subsumed under Article 9 on Mutual Administrative assistance, we believe this is closely linked to the overall structure and visaged for the Convention.","start":4897.97,"end":4914.36,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"With","start":4897.97,"end":4898.29},{"text":"respect","start":4898.29,"end":4898.61},{"text":"to","start":4898.61,"end":4898.89},{"text":"the","start":4898.89,"end":4899.09},{"text":"question","start":4899.09,"end":4899.41},{"text":"of","start":4899.41,"end":4899.77},{"text":"whether","start":4899.77,"end":4900.13},{"text":"exchange","start":4900.13,"end":4900.65},{"text":"of","start":4900.65,"end":4900.85},{"text":"information","start":4900.85,"end":4901.17},{"text":"should","start":4901.41,"end":4901.69},{"text":"be","start":4901.69,"end":4901.89},{"text":"placed","start":4901.89,"end":4902.33},{"text":"as","start":4902.33,"end":4902.49},{"text":"a","start":4902.49,"end":4902.65},{"text":"separate","start":4902.65,"end":4903.13},{"text":"Article","start":4903.13,"end":4903.49},{"text":"or","start":4904.37,"end":4904.69},{"text":"subsumed","start":4904.69,"end":4905.33},{"text":"under","start":4905.33,"end":4905.65},{"text":"Article","start":4905.65,"end":4905.97},{"text":"9","start":4905.97,"end":4906.33},{"text":"on","start":4906.33,"end":4906.57},{"text":"Mutual","start":4906.57,"end":4906.93},{"text":"Administrative","start":4906.93,"end":4907.61},{"text":"assistance,","start":4907.61,"end":4908.21},{"text":"we","start":4909.72,"end":4909.88},{"text":"believe","start":4909.88,"end":4910.16},{"text":"this","start":4910.16,"end":4910.4},{"text":"is","start":4910.4,"end":4910.6},{"text":"closely","start":4910.6,"end":4911},{"text":"linked","start":4911,"end":4911.36},{"text":"to","start":4911.36,"end":4911.48},{"text":"the","start":4911.48,"end":4911.6},{"text":"overall","start":4911.6,"end":4912.16},{"text":"structure","start":4912.16,"end":4912.68},{"text":"and","start":4912.68,"end":4912.88},{"text":"visaged","start":4912.88,"end":4913.36},{"text":"for","start":4913.36,"end":4913.56},{"text":"the","start":4913.56,"end":4913.68},{"text":"Convention.","start":4913.68,"end":4914.36}]},{"text":"Given its strong linkages with other articles, particularly Article 6, 7 and 8, placing exchange of information solely under Article 9 may not fully serve its intended purpose and accordingly, we consider that it is better suited as a standalone Article and we appreciate the efforts of the CO Lead and Secretary in this direction.","start":4915.72,"end":4938.05,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Given","start":4915.72,"end":4916.08},{"text":"its","start":4916.08,"end":4916.4},{"text":"strong","start":4916.4,"end":4916.72},{"text":"linkages","start":4916.72,"end":4917.28},{"text":"with","start":4917.28,"end":4917.56},{"text":"other","start":4917.56,"end":4917.8},{"text":"articles,","start":4917.8,"end":4918.52},{"text":"particularly","start":4918.52,"end":4919.32},{"text":"Article","start":4919.32,"end":4919.64},{"text":"6,","start":4919.72,"end":4920.026},{"text":"7","start":4920.094,"end":4920.4},{"text":"and","start":4920.4,"end":4920.68},{"text":"8,","start":4920.68,"end":4921},{"text":"placing","start":4922.04,"end":4922.56},{"text":"exchange","start":4922.56,"end":4923.04},{"text":"of","start":4923.04,"end":4923.2},{"text":"information","start":4923.2,"end":4923.48},{"text":"solely","start":4923.72,"end":4924.12},{"text":"under","start":4924.12,"end":4924.44},{"text":"Article","start":4924.44,"end":4924.799},{"text":"9","start":4924.799,"end":4925.48},{"text":"may","start":4925.48,"end":4925.68},{"text":"not","start":4925.68,"end":4925.88},{"text":"fully","start":4925.88,"end":4926.2},{"text":"serve","start":4926.2,"end":4926.48},{"text":"its","start":4926.48,"end":4926.68},{"text":"intended","start":4926.68,"end":4927.16},{"text":"purpose","start":4927.16,"end":4927.72},{"text":"and","start":4928.52,"end":4928.8},{"text":"accordingly,","start":4928.8,"end":4929.36},{"text":"we","start":4929.36,"end":4929.52},{"text":"consider","start":4929.52,"end":4929.8},{"text":"that","start":4929.8,"end":4930.08},{"text":"it","start":4930.08,"end":4930.24},{"text":"is","start":4930.24,"end":4930.52},{"text":"better","start":4930.84,"end":4931.2},{"text":"suited","start":4931.2,"end":4931.64},{"text":"as","start":4931.64,"end":4931.92},{"text":"a","start":4931.92,"end":4932.08},{"text":"standalone","start":4932.08,"end":4932.68},{"text":"Article","start":4932.68,"end":4933},{"text":"and","start":4934.13,"end":4934.25},{"text":"we","start":4934.25,"end":4934.41},{"text":"appreciate","start":4934.41,"end":4934.93},{"text":"the","start":4934.93,"end":4935.13},{"text":"efforts","start":4935.13,"end":4935.53},{"text":"of","start":4935.53,"end":4935.77},{"text":"the","start":4935.77,"end":4935.97},{"text":"CO","start":4935.97,"end":4936.17},{"text":"Lead","start":4936.17,"end":4936.37},{"text":"and","start":4936.37,"end":4936.57},{"text":"Secretary","start":4936.57,"end":4937.09},{"text":"in","start":4937.09,"end":4937.29},{"text":"this","start":4937.29,"end":4937.45},{"text":"direction.","start":4937.45,"end":4938.05}]}]},{"sentences":[{"text":"That said, we believe the Article in its present form requires further redrafting, particularly with respect to its content as presented by the Fellow Delegates under the current Draft, the Article is highly detailed, prescriptive and operational in nature and does not align well with the overall flow.","start":4940.05,"end":4958.61,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"That","start":4940.05,"end":4940.37},{"text":"said,","start":4940.37,"end":4940.65},{"text":"we","start":4940.65,"end":4940.89},{"text":"believe","start":4940.89,"end":4941.17},{"text":"the","start":4941.49,"end":4941.85},{"text":"Article","start":4941.85,"end":4942.17},{"text":"in","start":4942.17,"end":4942.41},{"text":"its","start":4942.41,"end":4942.61},{"text":"present","start":4942.61,"end":4942.93},{"text":"form","start":4942.93,"end":4943.33},{"text":"requires","start":4943.41,"end":4944.05},{"text":"further","start":4944.05,"end":4944.33},{"text":"redrafting,","start":4944.33,"end":4945.17},{"text":"particularly","start":4945.33,"end":4945.93},{"text":"with","start":4945.93,"end":4946.09},{"text":"respect","start":4946.09,"end":4946.33},{"text":"to","start":4946.33,"end":4946.57},{"text":"its","start":4946.57,"end":4946.81},{"text":"content","start":4946.81,"end":4947.17},{"text":"as","start":4948.21,"end":4948.53},{"text":"presented","start":4948.53,"end":4948.97},{"text":"by","start":4948.97,"end":4949.13},{"text":"the","start":4949.13,"end":4949.29},{"text":"Fellow","start":4949.29,"end":4949.57},{"text":"Delegates","start":4949.57,"end":4950.13},{"text":"under","start":4950.21,"end":4950.53},{"text":"the","start":4950.53,"end":4950.73},{"text":"current","start":4950.73,"end":4950.97},{"text":"Draft,","start":4950.97,"end":4951.49},{"text":"the","start":4951.49,"end":4951.69},{"text":"Article","start":4951.69,"end":4951.93},{"text":"is","start":4951.93,"end":4952.21},{"text":"highly","start":4952.21,"end":4952.57},{"text":"detailed,","start":4952.57,"end":4953.13},{"text":"prescriptive","start":4953.13,"end":4954.05},{"text":"and","start":4954.05,"end":4954.45},{"text":"operational","start":4954.45,"end":4955.09},{"text":"in","start":4955.09,"end":4955.37},{"text":"nature","start":4955.37,"end":4955.73},{"text":"and","start":4956.13,"end":4956.41},{"text":"does","start":4956.41,"end":4956.61},{"text":"not","start":4956.61,"end":4956.85},{"text":"align","start":4956.85,"end":4957.29},{"text":"well","start":4957.29,"end":4957.53},{"text":"with","start":4957.53,"end":4957.69},{"text":"the","start":4957.69,"end":4957.85},{"text":"overall","start":4957.85,"end":4958.29},{"text":"flow.","start":4958.29,"end":4958.61}]},{"text":"In the level of abstraction of the Draft Convention.","start":4958.61,"end":4961.73,"topics":[],"words":[{"text":"In","start":4958.61,"end":4958.81},{"text":"the","start":4958.81,"end":4958.97},{"text":"level","start":4958.97,"end":4959.25},{"text":"of","start":4959.25,"end":4959.65},{"text":"abstraction","start":4959.65,"end":4960.45},{"text":"of","start":4960.45,"end":4960.61},{"text":"the","start":4960.61,"end":4960.73},{"text":"Draft","start":4960.73,"end":4961.17},{"text":"Convention.","start":4961.17,"end":4961.73}]}]},{"sentences":[{"text":"Consistent with other proposed Article, this provision should be framed at a high level, clearly expressing the intent to include exchange of information while laying down the key principles and anchors.","start":4963.78,"end":4976.98,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Consistent","start":4963.78,"end":4964.3},{"text":"with","start":4964.3,"end":4964.5},{"text":"other","start":4964.5,"end":4964.78},{"text":"proposed","start":4964.78,"end":4965.26},{"text":"Article,","start":4965.26,"end":4965.62},{"text":"this","start":4966.42,"end":4966.74},{"text":"provision","start":4966.74,"end":4967.14},{"text":"should","start":4967.14,"end":4967.34},{"text":"be","start":4967.34,"end":4967.54},{"text":"framed","start":4967.54,"end":4967.94},{"text":"at","start":4967.94,"end":4968.1},{"text":"a","start":4968.1,"end":4968.22},{"text":"high","start":4968.22,"end":4968.42},{"text":"level,","start":4968.42,"end":4968.74},{"text":"clearly","start":4969.38,"end":4970.02},{"text":"expressing","start":4970.02,"end":4970.62},{"text":"the","start":4970.62,"end":4970.82},{"text":"intent","start":4970.82,"end":4971.3},{"text":"to","start":4971.3,"end":4971.58},{"text":"include","start":4971.58,"end":4971.86},{"text":"exchange","start":4972.02,"end":4972.54},{"text":"of","start":4972.54,"end":4972.74},{"text":"information","start":4972.74,"end":4973.06},{"text":"while","start":4974.1,"end":4974.46},{"text":"laying","start":4974.46,"end":4974.82},{"text":"down","start":4974.82,"end":4975.06},{"text":"the","start":4975.06,"end":4975.26},{"text":"key","start":4975.26,"end":4975.5},{"text":"principles","start":4975.5,"end":4976.14},{"text":"and","start":4976.14,"end":4976.42},{"text":"anchors.","start":4976.42,"end":4976.98}]},{"text":"The detailed scope, processes, modalities and safeguards could then be developed subsequently through protocols or other appropriate instruments.","start":4978.02,"end":4986.66,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"The","start":4978.02,"end":4978.34},{"text":"detailed","start":4978.34,"end":4978.9},{"text":"scope,","start":4978.9,"end":4979.46},{"text":"processes,","start":4979.62,"end":4980.42},{"text":"modalities","start":4980.42,"end":4981.22},{"text":"and","start":4981.22,"end":4981.54},{"text":"safeguards","start":4981.54,"end":4982.26},{"text":"could","start":4982.26,"end":4982.58},{"text":"then","start":4982.58,"end":4982.82},{"text":"be","start":4982.82,"end":4983.02},{"text":"developed","start":4983.02,"end":4983.46},{"text":"subsequently","start":4983.46,"end":4984.14},{"text":"through","start":4984.14,"end":4984.38},{"text":"protocols","start":4984.38,"end":4985.02},{"text":"or","start":4985.02,"end":4985.22},{"text":"other","start":4985.22,"end":4985.5},{"text":"appropriate","start":4985.5,"end":4986.14},{"text":"instruments.","start":4986.14,"end":4986.66}]}]},{"sentences":[{"text":"We are mindful of the apprehensions expressed regarding the existence of current instruments in this area.","start":4988.67,"end":4994.91,"topics":[],"words":[{"text":"We","start":4988.67,"end":4988.83},{"text":"are","start":4988.83,"end":4989.03},{"text":"mindful","start":4989.03,"end":4989.39},{"text":"of","start":4989.39,"end":4989.55},{"text":"the","start":4989.55,"end":4989.71},{"text":"apprehensions","start":4989.71,"end":4990.51},{"text":"expressed","start":4990.51,"end":4991.23},{"text":"regarding","start":4991.31,"end":4991.83},{"text":"the","start":4991.83,"end":4991.99},{"text":"existence","start":4991.99,"end":4992.51},{"text":"of","start":4992.51,"end":4992.79},{"text":"current","start":4992.79,"end":4993.15},{"text":"instruments","start":4993.15,"end":4993.71},{"text":"in","start":4993.71,"end":4994.11},{"text":"this","start":4994.19,"end":4994.55},{"text":"area.","start":4994.55,"end":4994.91}]},{"text":"In our view, these concerns would be better addressed in the context of discussions under Article 15.","start":4996.67,"end":5002.59,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"In","start":4996.67,"end":4996.95},{"text":"our","start":4996.95,"end":4997.11},{"text":"view,","start":4997.11,"end":4997.31},{"text":"these","start":4997.31,"end":4997.55},{"text":"concerns","start":4997.55,"end":4998.07},{"text":"would","start":4998.07,"end":4998.23},{"text":"be","start":4998.23,"end":4998.43},{"text":"better","start":4998.43,"end":4998.75},{"text":"addressed","start":4998.75,"end":4999.27},{"text":"in","start":4999.27,"end":4999.43},{"text":"the","start":4999.43,"end":4999.63},{"text":"context","start":4999.63,"end":5000.23},{"text":"of","start":5000.23,"end":5000.55},{"text":"discussions","start":5000.55,"end":5001.23},{"text":"under","start":5001.31,"end":5001.71},{"text":"Article","start":5001.71,"end":5002.11},{"text":"15.","start":5002.19,"end":5002.59}]},{"text":"At the same time, we reiterate that the existing instruments need to adequately respond to the concerns faced by certain Member jurisdictions, particularly with regard to removing barriers to effective exchange of information and enhanced transparency so as to make the process more effective for tax administrations.","start":5004.11,"end":5025.33,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"At","start":5004.11,"end":5004.39},{"text":"the","start":5004.39,"end":5004.55},{"text":"same","start":5004.55,"end":5004.75},{"text":"time,","start":5004.75,"end":5004.99},{"text":"we","start":5004.99,"end":5005.19},{"text":"reiterate","start":5005.19,"end":5005.91},{"text":"that","start":5005.91,"end":5006.15},{"text":"the","start":5006.15,"end":5006.35},{"text":"existing","start":5006.35,"end":5006.87},{"text":"instruments","start":5006.87,"end":5007.47},{"text":"need","start":5007.71,"end":5007.99},{"text":"to","start":5007.99,"end":5008.19},{"text":"adequately","start":5008.19,"end":5008.75},{"text":"respond","start":5008.83,"end":5009.31},{"text":"to","start":5009.31,"end":5009.51},{"text":"the","start":5009.51,"end":5009.71},{"text":"concerns","start":5009.71,"end":5010.39},{"text":"faced","start":5010.39,"end":5010.91},{"text":"by","start":5010.91,"end":5011.23},{"text":"certain","start":5012.43,"end":5012.79},{"text":"Member","start":5012.79,"end":5013.07},{"text":"jurisdictions,","start":5013.07,"end":5013.91},{"text":"particularly","start":5013.91,"end":5014.47},{"text":"with","start":5014.47,"end":5014.67},{"text":"regard","start":5014.67,"end":5015.03},{"text":"to","start":5015.03,"end":5015.23},{"text":"removing","start":5015.23,"end":5015.67},{"text":"barriers","start":5015.67,"end":5016.27},{"text":"to","start":5016.85,"end":5017.01},{"text":"effective","start":5017.01,"end":5017.49},{"text":"exchange","start":5017.49,"end":5017.93},{"text":"of","start":5017.93,"end":5018.09},{"text":"information","start":5018.09,"end":5018.37},{"text":"and","start":5019.09,"end":5019.45},{"text":"enhanced","start":5019.45,"end":5019.97},{"text":"transparency","start":5020.05,"end":5020.85},{"text":"so","start":5021.41,"end":5021.69},{"text":"as","start":5021.69,"end":5021.85},{"text":"to","start":5021.85,"end":5022.05},{"text":"make","start":5022.05,"end":5022.33},{"text":"the","start":5022.33,"end":5022.61},{"text":"process","start":5022.61,"end":5022.93},{"text":"more","start":5023.09,"end":5023.41},{"text":"effective","start":5023.41,"end":5023.89},{"text":"for","start":5023.89,"end":5024.09},{"text":"tax","start":5024.09,"end":5024.33},{"text":"administrations.","start":5024.33,"end":5025.33}]},{"text":"We also agree on the concept of foreseeable irrelevant, which is critical for minimizing fishing expeditions and ensuring the optimal use of natural resources.","start":5027.33,"end":5037.73,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":5027.33,"end":5027.61},{"text":"also","start":5027.61,"end":5027.85},{"text":"agree","start":5027.85,"end":5028.17},{"text":"on","start":5028.17,"end":5028.41},{"text":"the","start":5028.41,"end":5028.61},{"text":"concept","start":5028.61,"end":5029.01},{"text":"of","start":5029.01,"end":5029.29},{"text":"foreseeable","start":5029.29,"end":5029.89},{"text":"irrelevant,","start":5029.89,"end":5030.61},{"text":"which","start":5030.85,"end":5031.17},{"text":"is","start":5031.17,"end":5031.41},{"text":"critical","start":5031.41,"end":5031.85},{"text":"for","start":5031.85,"end":5032.13},{"text":"minimizing","start":5032.13,"end":5032.849},{"text":"fishing","start":5032.849,"end":5033.33},{"text":"expeditions","start":5033.33,"end":5033.97},{"text":"and","start":5034.53,"end":5034.89},{"text":"ensuring","start":5034.89,"end":5035.37},{"text":"the","start":5035.37,"end":5035.65},{"text":"optimal","start":5035.65,"end":5036.13},{"text":"use","start":5036.13,"end":5036.37},{"text":"of","start":5036.37,"end":5036.61},{"text":"natural","start":5036.61,"end":5037.09},{"text":"resources.","start":5037.09,"end":5037.73}]},{"text":"However, this concept should not become an operational barrier to the exchange of information.","start":5039.01,"end":5044.21,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"However,","start":5039.01,"end":5039.41},{"text":"this","start":5040.05,"end":5040.45},{"text":"concept","start":5040.45,"end":5041.01},{"text":"should","start":5041.01,"end":5041.21},{"text":"not","start":5041.21,"end":5041.45},{"text":"become","start":5041.45,"end":5041.73},{"text":"an","start":5041.73,"end":5041.93},{"text":"operational","start":5041.93,"end":5042.45},{"text":"barrier","start":5042.53,"end":5043.05},{"text":"to","start":5043.05,"end":5043.21},{"text":"the","start":5043.21,"end":5043.37},{"text":"exchange","start":5043.37,"end":5043.69},{"text":"of","start":5043.69,"end":5043.89},{"text":"information.","start":5043.89,"end":5044.21}]}]},{"sentences":[{"text":"We therefore propose that the article maintain a careful balance between safeguarding against misuse and ensuring effectiveness.","start":5045.85,"end":5055.13,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":5045.85,"end":5046.05},{"text":"therefore","start":5046.05,"end":5046.49},{"text":"propose","start":5046.49,"end":5047.05},{"text":"that","start":5047.13,"end":5047.41},{"text":"the","start":5047.41,"end":5047.61},{"text":"article","start":5047.61,"end":5047.93},{"text":"maintain","start":5048.09,"end":5048.65},{"text":"a","start":5049.13,"end":5049.41},{"text":"careful","start":5049.41,"end":5049.89},{"text":"balance","start":5049.89,"end":5050.41},{"text":"between","start":5050.49,"end":5050.85},{"text":"safeguarding","start":5050.85,"end":5051.77},{"text":"against","start":5051.77,"end":5052.17},{"text":"misuse","start":5052.41,"end":5053.29},{"text":"and","start":5053.37,"end":5053.73},{"text":"ensuring","start":5053.73,"end":5054.25},{"text":"effectiveness.","start":5054.25,"end":5055.13}]},{"text":"Thank you, Chair.","start":5055.61,"end":5056.41,"topics":[],"words":[{"text":"Thank","start":5055.61,"end":5055.97},{"text":"you,","start":5055.97,"end":5056.13},{"text":"Chair.","start":5056.13,"end":5056.41}]}]}],"speaker":{"name":null,"affiliation":"IND","affiliation_full":"India","group":null,"function":"Representative"}},{"statement_number":54,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5059.85,"end":5060.49,"topics":[],"words":[{"text":"Thank","start":5059.85,"end":5060.21},{"text":"you.","start":5060.21,"end":5060.49}]},{"text":"Brazil, please.","start":5062.09,"end":5063.05,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Brazil,","start":5062.09,"end":5062.73},{"text":"please.","start":5062.73,"end":5063.05}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":55,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Khalid.","start":5066.17,"end":5067.85,"topics":[],"words":[{"text":"Thank","start":5066.17,"end":5066.53},{"text":"you,","start":5066.53,"end":5066.77},{"text":"Mr.","start":5066.77,"end":5067.21},{"text":"Khalid.","start":5067.21,"end":5067.85}]},{"text":"From our perspective and in line with what's proposed by the African group in India, the best solution is to have standard alone article with high level language and substantive commitment to an exchange of information system that will work for all with the usual confidentiality in standards and principles of reciprocity and foreseeable relevance of the information.","start":5069.05,"end":5100.14,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"From","start":5069.05,"end":5069.45},{"text":"our","start":5069.53,"end":5069.93},{"text":"perspective","start":5070.09,"end":5070.89},{"text":"and","start":5071.29,"end":5071.69},{"text":"in","start":5071.77,"end":5072.09},{"text":"line","start":5072.09,"end":5072.37},{"text":"with","start":5072.37,"end":5072.69},{"text":"what's","start":5072.69,"end":5073.13},{"text":"proposed","start":5073.13,"end":5073.61},{"text":"by","start":5074.46,"end":5074.62},{"text":"the","start":5074.62,"end":5074.86},{"text":"African","start":5074.86,"end":5075.38},{"text":"group","start":5075.38,"end":5075.62},{"text":"in","start":5075.62,"end":5075.94},{"text":"India,","start":5075.94,"end":5076.3},{"text":"the","start":5077.18,"end":5077.5},{"text":"best","start":5077.5,"end":5077.74},{"text":"solution","start":5077.74,"end":5078.22},{"text":"is","start":5078.22,"end":5078.54},{"text":"to","start":5078.54,"end":5078.78},{"text":"have","start":5078.78,"end":5079.1},{"text":"standard","start":5079.5,"end":5080.22},{"text":"alone","start":5080.22,"end":5080.66},{"text":"article","start":5080.66,"end":5081.02},{"text":"with","start":5081.66,"end":5082.06},{"text":"high","start":5082.46,"end":5082.82},{"text":"level","start":5082.82,"end":5083.18},{"text":"language","start":5083.26,"end":5083.82},{"text":"and","start":5083.82,"end":5084.18},{"text":"substantive","start":5084.18,"end":5085.02},{"text":"commitment","start":5085.02,"end":5085.66},{"text":"to","start":5085.66,"end":5085.86},{"text":"an","start":5085.86,"end":5086.06},{"text":"exchange","start":5086.06,"end":5086.54},{"text":"of","start":5086.54,"end":5086.86},{"text":"information","start":5086.86,"end":5087.26},{"text":"system","start":5087.66,"end":5088.06},{"text":"that","start":5088.86,"end":5089.26},{"text":"will","start":5089.26,"end":5089.66},{"text":"work","start":5089.66,"end":5090.059},{"text":"for","start":5090.059,"end":5090.42},{"text":"all","start":5090.42,"end":5090.78},{"text":"with","start":5091.02,"end":5091.42},{"text":"the","start":5091.74,"end":5092.1},{"text":"usual","start":5092.1,"end":5092.7},{"text":"confidentiality","start":5093.18,"end":5094.38},{"text":"in","start":5094.38,"end":5094.66},{"text":"standards","start":5094.66,"end":5095.22},{"text":"and","start":5095.22,"end":5095.58},{"text":"principles","start":5095.58,"end":5096.18},{"text":"of","start":5096.18,"end":5096.5},{"text":"reciprocity","start":5096.5,"end":5097.5},{"text":"and","start":5097.66,"end":5098.02},{"text":"foreseeable","start":5098.02,"end":5098.78},{"text":"relevance","start":5098.78,"end":5099.42},{"text":"of","start":5099.42,"end":5099.7},{"text":"the","start":5099.7,"end":5099.86},{"text":"information.","start":5099.86,"end":5100.14}]},{"text":"The broad language could also include mention to beneficial ownership registry to enhance the efficiency of the exchange of information, particularly relating to high net worth individuals.","start":5101.86,"end":5117.46,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"The","start":5101.86,"end":5102.02},{"text":"broad","start":5102.02,"end":5102.3},{"text":"language","start":5102.3,"end":5102.9},{"text":"could","start":5103.06,"end":5103.42},{"text":"also","start":5103.42,"end":5103.74},{"text":"include","start":5103.74,"end":5104.1},{"text":"mention","start":5104.26,"end":5104.82},{"text":"to","start":5105.06,"end":5105.46},{"text":"beneficial","start":5105.46,"end":5106.34},{"text":"ownership","start":5106.34,"end":5107.1},{"text":"registry","start":5107.1,"end":5107.86},{"text":"to","start":5108.18,"end":5108.54},{"text":"enhance","start":5108.54,"end":5109.06},{"text":"the","start":5109.06,"end":5109.34},{"text":"efficiency","start":5109.34,"end":5110.14},{"text":"of","start":5110.14,"end":5110.5},{"text":"the","start":5110.9,"end":5111.22},{"text":"exchange","start":5111.22,"end":5111.66},{"text":"of","start":5111.66,"end":5111.9},{"text":"information,","start":5111.9,"end":5112.26},{"text":"particularly","start":5113.14,"end":5114.02},{"text":"relating","start":5114.58,"end":5115.14},{"text":"to","start":5115.14,"end":5115.54},{"text":"high","start":5115.62,"end":5115.94},{"text":"net","start":5115.94,"end":5116.14},{"text":"worth","start":5116.14,"end":5116.54},{"text":"individuals.","start":5116.54,"end":5117.46}]},{"text":"Some developing countries mentioned that there are some standards or practices that need to be changed.","start":5118.42,"end":5126.26,"topics":[],"words":[{"text":"Some","start":5118.42,"end":5118.78},{"text":"developing","start":5118.78,"end":5119.54},{"text":"countries","start":5119.54,"end":5119.94},{"text":"mentioned","start":5120.42,"end":5121.22},{"text":"that","start":5121.38,"end":5121.74},{"text":"there","start":5121.74,"end":5122.02},{"text":"are","start":5122.02,"end":5122.3},{"text":"some","start":5122.3,"end":5122.66},{"text":"standards","start":5122.66,"end":5123.38},{"text":"or","start":5123.38,"end":5123.74},{"text":"practices","start":5123.74,"end":5124.34},{"text":"that","start":5124.74,"end":5125.06},{"text":"need","start":5125.06,"end":5125.3},{"text":"to","start":5125.3,"end":5125.46},{"text":"be","start":5125.46,"end":5125.62},{"text":"changed.","start":5125.62,"end":5126.26}]},{"text":"With a broad commitment, we'll be able in the future to evaluate better this through the Conference of the Parties and decide if we will need a protocol or other instruments.","start":5126.75,"end":5138.35,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"With","start":5126.75,"end":5126.91},{"text":"a","start":5126.91,"end":5127.11},{"text":"broad","start":5127.11,"end":5127.35},{"text":"commitment,","start":5127.35,"end":5128.11},{"text":"we'll","start":5128.27,"end":5128.63},{"text":"be","start":5128.63,"end":5128.83},{"text":"able","start":5128.83,"end":5129.15},{"text":"in","start":5129.23,"end":5129.51},{"text":"the","start":5129.51,"end":5129.71},{"text":"future","start":5129.71,"end":5130.03},{"text":"to","start":5130.11,"end":5130.47},{"text":"evaluate","start":5130.47,"end":5131.19},{"text":"better","start":5131.19,"end":5131.55},{"text":"this","start":5131.87,"end":5132.27},{"text":"through","start":5132.35,"end":5132.67},{"text":"the","start":5132.67,"end":5132.87},{"text":"Conference","start":5132.87,"end":5133.47},{"text":"of","start":5133.47,"end":5133.67},{"text":"the","start":5133.67,"end":5133.83},{"text":"Parties","start":5133.83,"end":5134.27},{"text":"and","start":5134.27,"end":5134.51},{"text":"decide","start":5134.51,"end":5135.03},{"text":"if","start":5135.03,"end":5135.39},{"text":"we","start":5135.39,"end":5135.71},{"text":"will","start":5135.71,"end":5135.91},{"text":"need","start":5135.91,"end":5136.11},{"text":"a","start":5136.11,"end":5136.35},{"text":"protocol","start":5136.35,"end":5136.99},{"text":"or","start":5136.99,"end":5137.35},{"text":"other","start":5137.35,"end":5137.71},{"text":"instruments.","start":5137.71,"end":5138.35}]}]},{"sentences":[{"text":"Thank you, Khalid.","start":5138.59,"end":5139.63,"topics":[],"words":[{"text":"Thank","start":5138.59,"end":5138.91},{"text":"you,","start":5138.91,"end":5139.07},{"text":"Khalid.","start":5139.07,"end":5139.63}]}]}],"speaker":{"name":null,"affiliation":"BRA","affiliation_full":"Brazil","group":null,"function":"Representative"}},{"statement_number":56,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5141.71,"end":5142.35,"topics":[],"words":[{"text":"Thank","start":5141.71,"end":5142.07},{"text":"you.","start":5142.07,"end":5142.35}]},{"text":"Egypt, please.","start":5143.31,"end":5144.19,"topics":[],"words":[{"text":"Egypt,","start":5143.31,"end":5143.91},{"text":"please.","start":5143.91,"end":5144.19}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":57,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":5150.83,"end":5152.36,"topics":[],"words":[{"text":"Thank","start":5150.83,"end":5151.19},{"text":"you,","start":5151.19,"end":5151.47},{"text":"Chair.","start":5152.12,"end":5152.36}]}]},{"sentences":[{"text":"We support what was said by the African group and the position set forth I.e. that Article 10 on exchange of information should be a standalone article with a broad scope.","start":5156.12,"end":5169.96,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":5156.12,"end":5156.44},{"text":"support","start":5156.44,"end":5156.72},{"text":"what","start":5156.72,"end":5156.96},{"text":"was","start":5156.96,"end":5157.12},{"text":"said","start":5157.12,"end":5157.28},{"text":"by","start":5157.28,"end":5157.44},{"text":"the","start":5157.44,"end":5157.6},{"text":"African","start":5157.6,"end":5158.12},{"text":"group","start":5158.12,"end":5158.44},{"text":"and","start":5158.6,"end":5159},{"text":"the","start":5159.08,"end":5159.36},{"text":"position","start":5159.36,"end":5159.64},{"text":"set","start":5159.8,"end":5160.12},{"text":"forth","start":5160.12,"end":5160.52},{"text":"I.e.","start":5160.52,"end":5160.808},{"text":"that","start":5160.872,"end":5161.16},{"text":"Article","start":5161.16,"end":5161.48},{"text":"10","start":5161.8,"end":5162.2},{"text":"on","start":5162.28,"end":5162.68},{"text":"exchange","start":5162.92,"end":5163.36},{"text":"of","start":5163.36,"end":5163.56},{"text":"information","start":5163.56,"end":5163.88},{"text":"should","start":5164.04,"end":5164.36},{"text":"be","start":5164.36,"end":5164.68},{"text":"a","start":5165.16,"end":5165.48},{"text":"standalone","start":5165.48,"end":5166.12},{"text":"article","start":5166.12,"end":5166.44},{"text":"with","start":5168.68,"end":5169},{"text":"a","start":5169,"end":5169.2},{"text":"broad","start":5169.2,"end":5169.44},{"text":"scope.","start":5169.44,"end":5169.96}]},{"text":"At its current stage we could perhaps bridge it and then expand it to later via instruments or protocols that would come later.","start":5170.28,"end":5182.88,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"At","start":5170.28,"end":5170.6},{"text":"its","start":5170.6,"end":5170.88},{"text":"current","start":5170.88,"end":5171.24},{"text":"stage","start":5171.4,"end":5171.96},{"text":"we","start":5172.44,"end":5172.8},{"text":"could","start":5172.8,"end":5173.08},{"text":"perhaps","start":5173.08,"end":5173.56},{"text":"bridge","start":5174.04,"end":5174.56},{"text":"it","start":5174.56,"end":5174.84},{"text":"and","start":5176.28,"end":5176.56},{"text":"then","start":5176.56,"end":5176.76},{"text":"expand","start":5176.76,"end":5177.24},{"text":"it","start":5177.24,"end":5177.44},{"text":"to","start":5177.44,"end":5177.61},{"text":"later","start":5178.24,"end":5178.48},{"text":"via","start":5179.52,"end":5180},{"text":"instruments","start":5180,"end":5180.48},{"text":"or","start":5180.48,"end":5180.72},{"text":"protocols","start":5180.72,"end":5181.56},{"text":"that","start":5181.56,"end":5181.8},{"text":"would","start":5181.8,"end":5182.08},{"text":"come","start":5182.08,"end":5182.48},{"text":"later.","start":5182.48,"end":5182.88}]},{"text":"Thank you very much.","start":5182.96,"end":5183.84,"topics":[],"words":[{"text":"Thank","start":5182.96,"end":5183.28},{"text":"you","start":5183.28,"end":5183.4},{"text":"very","start":5183.4,"end":5183.56},{"text":"much.","start":5183.56,"end":5183.84}]}]}],"speaker":{"name":null,"affiliation":"EGY","affiliation_full":"Egypt","group":null,"function":"Representative"}},{"statement_number":58,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5186,"end":5186.56,"topics":[],"words":[{"text":"Thank","start":5186,"end":5186.36},{"text":"you.","start":5186.36,"end":5186.56}]},{"text":"Egypt, Portugal, please.","start":5186.56,"end":5188.08,"topics":[],"words":[{"text":"Egypt,","start":5186.56,"end":5187.16},{"text":"Portugal,","start":5187.16,"end":5187.76},{"text":"please.","start":5187.76,"end":5188.08}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":59,"paragraphs":[{"sentences":[{"text":"Thank you very much, Mr. Kaulid for giving me the floor.","start":5190.24,"end":5193.28,"topics":[],"words":[{"text":"Thank","start":5190.24,"end":5190.56},{"text":"you","start":5190.56,"end":5190.64},{"text":"very","start":5190.64,"end":5190.8},{"text":"much,","start":5190.8,"end":5191.04},{"text":"Mr.","start":5191.04,"end":5191.4},{"text":"Kaulid","start":5191.4,"end":5192.08},{"text":"for","start":5192.08,"end":5192.28},{"text":"giving","start":5192.28,"end":5192.52},{"text":"me","start":5192.52,"end":5192.68},{"text":"the","start":5192.68,"end":5192.84},{"text":"floor.","start":5192.84,"end":5193.28}]},{"text":"Intervening so late in the discussion helps me to save some time for everyone.","start":5194.16,"end":5198.32,"topics":[],"words":[{"text":"Intervening","start":5194.16,"end":5194.88},{"text":"so","start":5194.88,"end":5195.08},{"text":"late","start":5195.08,"end":5195.28},{"text":"in","start":5195.28,"end":5195.48},{"text":"the","start":5195.48,"end":5195.64},{"text":"discussion","start":5195.64,"end":5196.12},{"text":"helps","start":5196.12,"end":5196.52},{"text":"me","start":5196.52,"end":5196.8},{"text":"to","start":5196.88,"end":5197.2},{"text":"save","start":5197.2,"end":5197.48},{"text":"some","start":5197.48,"end":5197.64},{"text":"time","start":5197.64,"end":5197.8},{"text":"for","start":5197.8,"end":5198},{"text":"everyone.","start":5198,"end":5198.32}]},{"text":"Given that for the most technical approach to this through article, the draft of this article 10, I believe that all the points that I would like to share with you were already covered by the interventions of Germany, Canada, Norway, Italy, among so many others.","start":5198.8,"end":5217.93,"topics":[],"words":[{"text":"Given","start":5198.8,"end":5199.16},{"text":"that","start":5199.16,"end":5199.52},{"text":"for","start":5199.6,"end":5200},{"text":"the","start":5200.16,"end":5200.56},{"text":"most","start":5200.72,"end":5201.04},{"text":"technical","start":5201.04,"end":5201.52},{"text":"approach","start":5201.52,"end":5201.88},{"text":"to","start":5201.88,"end":5202.12},{"text":"this","start":5202.12,"end":5202.4},{"text":"through","start":5202.56,"end":5202.96},{"text":"article,","start":5203.37,"end":5203.61},{"text":"the","start":5203.61,"end":5203.89},{"text":"draft","start":5203.89,"end":5204.21},{"text":"of","start":5204.21,"end":5204.33},{"text":"this","start":5204.33,"end":5204.49},{"text":"article","start":5204.49,"end":5204.77},{"text":"10,","start":5204.77,"end":5205.13},{"text":"I","start":5205.37,"end":5205.65},{"text":"believe","start":5205.65,"end":5205.89},{"text":"that","start":5205.89,"end":5206.21},{"text":"all","start":5206.21,"end":5206.41},{"text":"the","start":5206.41,"end":5206.53},{"text":"points","start":5206.53,"end":5206.77},{"text":"that","start":5206.77,"end":5207.05},{"text":"I","start":5207.05,"end":5207.37},{"text":"would","start":5208.41,"end":5208.81},{"text":"like","start":5209.29,"end":5209.61},{"text":"to","start":5209.61,"end":5209.77},{"text":"share","start":5209.77,"end":5209.93},{"text":"with","start":5209.93,"end":5210.13},{"text":"you","start":5210.13,"end":5210.41},{"text":"were","start":5210.81,"end":5211.21},{"text":"already","start":5211.21,"end":5211.61},{"text":"covered","start":5211.61,"end":5212.17},{"text":"by","start":5212.25,"end":5212.53},{"text":"the","start":5212.53,"end":5212.65},{"text":"interventions","start":5212.65,"end":5213.21},{"text":"of","start":5213.21,"end":5213.53},{"text":"Germany,","start":5213.93,"end":5214.61},{"text":"Canada,","start":5214.61,"end":5214.97},{"text":"Norway,","start":5215.37,"end":5215.93},{"text":"Italy,","start":5215.93,"end":5216.57},{"text":"among","start":5216.57,"end":5216.89},{"text":"so","start":5217.13,"end":5217.41},{"text":"many","start":5217.41,"end":5217.61},{"text":"others.","start":5217.61,"end":5217.93}]},{"text":"So it leaves me with some general observations and I will start for number one.","start":5218.73,"end":5224.85,"topics":[],"words":[{"text":"So","start":5218.73,"end":5219.13},{"text":"it","start":5219.45,"end":5219.73},{"text":"leaves","start":5219.73,"end":5219.93},{"text":"me","start":5219.93,"end":5220.05},{"text":"with","start":5220.05,"end":5220.33},{"text":"some","start":5220.41,"end":5220.69},{"text":"general","start":5220.69,"end":5220.97},{"text":"observations","start":5221.21,"end":5222.01},{"text":"and","start":5222.89,"end":5223.17},{"text":"I","start":5223.17,"end":5223.33},{"text":"will","start":5223.33,"end":5223.49},{"text":"start","start":5223.49,"end":5223.77},{"text":"for","start":5224.09,"end":5224.41},{"text":"number","start":5224.41,"end":5224.61},{"text":"one.","start":5224.61,"end":5224.85}]},{"text":"Precisely when one approach this paragraph one and reads that the competent authorities of the State parties shall exchange such information, we no longer have a commitment.","start":5224.85,"end":5238.77,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Precisely","start":5224.85,"end":5225.53},{"text":"when","start":5226.97,"end":5227.25},{"text":"one","start":5227.25,"end":5227.45},{"text":"approach","start":5227.45,"end":5227.77},{"text":"this","start":5228.25,"end":5228.57},{"text":"paragraph","start":5228.57,"end":5229.13},{"text":"one","start":5229.33,"end":5229.57},{"text":"and","start":5229.65,"end":5230.01},{"text":"reads","start":5230.01,"end":5230.41},{"text":"that","start":5230.41,"end":5230.69},{"text":"the","start":5231.49,"end":5231.77},{"text":"competent","start":5231.77,"end":5232.17},{"text":"authorities","start":5232.17,"end":5232.65},{"text":"of","start":5232.65,"end":5232.85},{"text":"the","start":5232.85,"end":5232.97},{"text":"State","start":5232.97,"end":5233.25},{"text":"parties","start":5233.25,"end":5233.81},{"text":"shall","start":5233.81,"end":5234.29},{"text":"exchange","start":5234.29,"end":5234.93},{"text":"such","start":5234.93,"end":5235.21},{"text":"information,","start":5235.21,"end":5235.57},{"text":"we","start":5236.45,"end":5236.77},{"text":"no","start":5236.77,"end":5236.97},{"text":"longer","start":5236.97,"end":5237.49},{"text":"have","start":5237.49,"end":5237.81},{"text":"a","start":5237.89,"end":5238.17},{"text":"commitment.","start":5238.17,"end":5238.77}]}]},{"sentences":[{"text":"It's not possible to understand this as a commitment.","start":5238.85,"end":5241.49,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It's","start":5238.85,"end":5239.21},{"text":"not","start":5239.21,"end":5239.41},{"text":"possible","start":5239.41,"end":5239.69},{"text":"to","start":5239.69,"end":5239.93},{"text":"understand","start":5239.93,"end":5240.21},{"text":"this","start":5240.29,"end":5240.61},{"text":"as","start":5240.61,"end":5240.81},{"text":"a","start":5240.81,"end":5240.97},{"text":"commitment.","start":5240.97,"end":5241.49}]},{"text":"It is a direct order that is directed to the competent authorities of who will be the states parties of the Framework Convention.","start":5241.65,"end":5248.77,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":5241.65,"end":5241.97},{"text":"is","start":5241.97,"end":5242.29},{"text":"a","start":5242.29,"end":5242.57},{"text":"direct","start":5242.57,"end":5242.85},{"text":"order","start":5243.01,"end":5243.41},{"text":"that","start":5243.57,"end":5243.85},{"text":"is","start":5243.85,"end":5244.01},{"text":"directed","start":5244.01,"end":5244.49},{"text":"to","start":5244.49,"end":5244.61},{"text":"the","start":5244.61,"end":5244.73},{"text":"competent","start":5244.73,"end":5245.169},{"text":"authorities","start":5245.169,"end":5245.65},{"text":"of","start":5245.65,"end":5246.01},{"text":"who","start":5246.01,"end":5246.29},{"text":"will","start":5246.29,"end":5246.53},{"text":"be","start":5246.53,"end":5246.77},{"text":"the","start":5246.77,"end":5246.97},{"text":"states","start":5246.97,"end":5247.21},{"text":"parties","start":5247.21,"end":5247.61},{"text":"of","start":5247.61,"end":5247.73},{"text":"the","start":5247.73,"end":5247.85},{"text":"Framework","start":5247.85,"end":5248.21},{"text":"Convention.","start":5248.21,"end":5248.77}]},{"text":"And for this I believe that article, first time I read it, I was not sure if I was still on the section of commitments of the Framework Convention of we were already dealing with other section of the document.","start":5249.01,"end":5262.34,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":5249.01,"end":5249.29},{"text":"for","start":5249.29,"end":5249.45},{"text":"this","start":5249.45,"end":5249.65},{"text":"I","start":5249.65,"end":5249.81},{"text":"believe","start":5249.81,"end":5250.01},{"text":"that","start":5250.01,"end":5250.29},{"text":"article,","start":5250.29,"end":5250.61},{"text":"first","start":5252.21,"end":5252.53},{"text":"time","start":5252.53,"end":5252.69},{"text":"I","start":5252.69,"end":5252.81},{"text":"read","start":5252.81,"end":5252.97},{"text":"it,","start":5252.97,"end":5253.25},{"text":"I","start":5253.81,"end":5254.13},{"text":"was","start":5254.13,"end":5254.45},{"text":"not","start":5254.45,"end":5254.77},{"text":"sure","start":5254.77,"end":5254.97},{"text":"if","start":5254.97,"end":5255.17},{"text":"I","start":5255.17,"end":5255.37},{"text":"was","start":5255.37,"end":5255.57},{"text":"still","start":5255.57,"end":5255.89},{"text":"on","start":5256.18,"end":5256.3},{"text":"the","start":5256.3,"end":5256.5},{"text":"section","start":5256.5,"end":5256.94},{"text":"of","start":5256.94,"end":5257.1},{"text":"commitments","start":5257.1,"end":5257.54},{"text":"of","start":5257.54,"end":5257.7},{"text":"the","start":5257.7,"end":5257.82},{"text":"Framework","start":5257.82,"end":5258.18},{"text":"Convention","start":5258.18,"end":5258.62},{"text":"of","start":5258.62,"end":5258.82},{"text":"we","start":5258.82,"end":5259.14},{"text":"were","start":5259.14,"end":5259.46},{"text":"already","start":5259.46,"end":5259.78},{"text":"dealing","start":5259.94,"end":5260.42},{"text":"with","start":5260.42,"end":5260.7},{"text":"other","start":5260.7,"end":5261.02},{"text":"section","start":5261.02,"end":5261.46},{"text":"of","start":5261.46,"end":5261.66},{"text":"the","start":5261.66,"end":5261.86},{"text":"document.","start":5261.86,"end":5262.34}]},{"text":"And for that reason I believe that if it is to be a self standing Obligation then I would much prefer not have this article in the Framework Convention.","start":5263.38,"end":5274.18,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":5263.38,"end":5263.66},{"text":"for","start":5263.66,"end":5263.82},{"text":"that","start":5263.82,"end":5264.02},{"text":"reason","start":5264.02,"end":5264.3},{"text":"I","start":5264.3,"end":5264.5},{"text":"believe","start":5264.5,"end":5264.7},{"text":"that","start":5264.7,"end":5265.06},{"text":"if","start":5265.78,"end":5266.14},{"text":"it","start":5266.14,"end":5266.38},{"text":"is","start":5266.38,"end":5266.66},{"text":"to","start":5266.98,"end":5267.22},{"text":"be","start":5267.22,"end":5267.34},{"text":"a","start":5267.34,"end":5267.46},{"text":"self","start":5267.46,"end":5267.66},{"text":"standing","start":5267.66,"end":5267.98},{"text":"Obligation","start":5267.98,"end":5268.54},{"text":"then","start":5268.54,"end":5268.9},{"text":"I","start":5269.22,"end":5269.5},{"text":"would","start":5269.5,"end":5269.78},{"text":"much","start":5270.74,"end":5271.06},{"text":"prefer","start":5271.06,"end":5271.46},{"text":"not","start":5271.46,"end":5271.86},{"text":"have","start":5271.939,"end":5272.26},{"text":"this","start":5272.26,"end":5272.5},{"text":"article","start":5272.5,"end":5272.82},{"text":"in","start":5272.82,"end":5273.06},{"text":"the","start":5273.06,"end":5273.18},{"text":"Framework","start":5273.18,"end":5273.58},{"text":"Convention.","start":5273.58,"end":5274.18}]},{"text":"The reasons were already said it is not comprehensive of all the issues that it has to solve in this matter.","start":5274.26,"end":5280.74,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":5274.26,"end":5274.54},{"text":"reasons","start":5274.54,"end":5274.9},{"text":"were","start":5274.9,"end":5275.06},{"text":"already","start":5275.06,"end":5275.34},{"text":"said","start":5275.34,"end":5275.7},{"text":"it","start":5276.58,"end":5276.86},{"text":"is","start":5276.86,"end":5277.02},{"text":"not","start":5277.02,"end":5277.26},{"text":"comprehensive","start":5277.26,"end":5277.86},{"text":"of","start":5277.86,"end":5278.18},{"text":"all","start":5278.18,"end":5278.42},{"text":"the","start":5278.42,"end":5278.62},{"text":"issues","start":5278.62,"end":5278.86},{"text":"that","start":5278.86,"end":5279.14},{"text":"it","start":5279.14,"end":5279.38},{"text":"has","start":5279.38,"end":5279.58},{"text":"to","start":5279.58,"end":5279.74},{"text":"solve","start":5279.74,"end":5280.06},{"text":"in","start":5280.06,"end":5280.26},{"text":"this","start":5280.26,"end":5280.42},{"text":"matter.","start":5280.42,"end":5280.74}]}]},{"sentences":[{"text":"And and if it is a commitment, well, it is not drafts as a commitment should be in nature as we believe it should be.","start":5281.06,"end":5291.34,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":5281.06,"end":5281.46},{"text":"and","start":5282.62,"end":5282.74},{"text":"if","start":5282.74,"end":5282.9},{"text":"it","start":5282.9,"end":5283.02},{"text":"is","start":5283.02,"end":5283.14},{"text":"a","start":5283.14,"end":5283.26},{"text":"commitment,","start":5283.26,"end":5283.66},{"text":"well,","start":5283.66,"end":5283.98},{"text":"it","start":5284.3,"end":5284.58},{"text":"is","start":5284.58,"end":5284.82},{"text":"not","start":5284.82,"end":5285.18},{"text":"drafts","start":5285.58,"end":5286.3},{"text":"as","start":5287.58,"end":5287.86},{"text":"a","start":5287.86,"end":5287.98},{"text":"commitment","start":5287.98,"end":5288.34},{"text":"should","start":5288.34,"end":5288.5},{"text":"be","start":5288.5,"end":5288.62},{"text":"in","start":5288.62,"end":5288.78},{"text":"nature","start":5288.78,"end":5289.18},{"text":"as","start":5289.74,"end":5290.02},{"text":"we","start":5290.02,"end":5290.26},{"text":"believe","start":5290.26,"end":5290.58},{"text":"it","start":5290.58,"end":5290.86},{"text":"should","start":5290.86,"end":5291.06},{"text":"be.","start":5291.06,"end":5291.34}]},{"text":"Then given this, I understand the question that you have posed us yesterday in the afternoon in relation to the necessity of having or not having this article in the Framework Convention.","start":5292.86,"end":5305.58,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Then","start":5292.86,"end":5293.26},{"text":"given","start":5294.06,"end":5294.42},{"text":"this,","start":5294.42,"end":5294.78},{"text":"I","start":5295.02,"end":5295.3},{"text":"understand","start":5295.3,"end":5295.58},{"text":"the","start":5295.58,"end":5295.86},{"text":"question","start":5295.86,"end":5296.1},{"text":"that","start":5296.1,"end":5296.46},{"text":"you","start":5296.46,"end":5296.78},{"text":"have","start":5296.78,"end":5296.98},{"text":"posed","start":5296.98,"end":5297.3},{"text":"us","start":5297.3,"end":5297.58},{"text":"yesterday","start":5297.58,"end":5298.22},{"text":"in","start":5298.22,"end":5298.46},{"text":"the","start":5298.46,"end":5298.58},{"text":"afternoon","start":5298.58,"end":5299.1},{"text":"in","start":5300.78,"end":5301.1},{"text":"relation","start":5301.1,"end":5301.42},{"text":"to","start":5301.42,"end":5301.62},{"text":"the","start":5301.62,"end":5301.78},{"text":"necessity","start":5301.78,"end":5302.26},{"text":"of","start":5302.26,"end":5302.46},{"text":"having","start":5302.46,"end":5302.74},{"text":"or","start":5302.74,"end":5303.02},{"text":"not","start":5303.02,"end":5303.26},{"text":"having","start":5303.26,"end":5303.58},{"text":"this","start":5303.58,"end":5303.94},{"text":"article","start":5303.94,"end":5304.3},{"text":"in","start":5304.3,"end":5304.54},{"text":"the","start":5304.54,"end":5304.66},{"text":"Framework","start":5304.66,"end":5305.02},{"text":"Convention.","start":5305.02,"end":5305.58}]}]},{"sentences":[{"text":"The possibility that I see for us to still having an Article 10, it would have to be drafted as a real commitment.","start":5307.75,"end":5318.71,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":5307.75,"end":5307.87},{"text":"possibility","start":5307.87,"end":5308.31},{"text":"that","start":5308.31,"end":5308.59},{"text":"I","start":5308.59,"end":5308.87},{"text":"see","start":5308.87,"end":5309.23},{"text":"for","start":5309.23,"end":5309.51},{"text":"us","start":5309.51,"end":5309.71},{"text":"to","start":5309.71,"end":5309.99},{"text":"still","start":5310.07,"end":5310.43},{"text":"having","start":5310.43,"end":5310.75},{"text":"an","start":5310.75,"end":5311.03},{"text":"Article","start":5311.03,"end":5311.35},{"text":"10,","start":5311.43,"end":5311.83},{"text":"it","start":5315.11,"end":5315.39},{"text":"would","start":5315.39,"end":5315.67},{"text":"have","start":5315.67,"end":5315.95},{"text":"to","start":5315.95,"end":5316.07},{"text":"be","start":5316.07,"end":5316.23},{"text":"drafted","start":5316.23,"end":5316.75},{"text":"as","start":5316.75,"end":5317.11},{"text":"a","start":5317.67,"end":5317.95},{"text":"real","start":5317.95,"end":5318.15},{"text":"commitment.","start":5318.15,"end":5318.71}]},{"text":"And this.","start":5318.95,"end":5320.15,"topics":[],"words":[{"text":"And","start":5318.95,"end":5319.35},{"text":"this.","start":5319.75,"end":5320.15}]}]},{"sentences":[{"text":"Gives reason for me to have one other question that is is not exchange of information already covered in in the commitment that we will have under Article 9 is not excess of information already mutual administrative assistance modality?","start":5324.63,"end":5342.56,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Gives","start":5324.63,"end":5325.03},{"text":"reason","start":5325.03,"end":5325.35},{"text":"for","start":5325.43,"end":5325.71},{"text":"me","start":5325.71,"end":5325.87},{"text":"to","start":5325.87,"end":5326.15},{"text":"have","start":5326.15,"end":5326.55},{"text":"one","start":5326.95,"end":5327.27},{"text":"other","start":5327.27,"end":5327.51},{"text":"question","start":5327.51,"end":5327.79},{"text":"that","start":5327.79,"end":5328.03},{"text":"is","start":5328.03,"end":5328.31},{"text":"is","start":5329.11,"end":5329.51},{"text":"not","start":5329.59,"end":5329.99},{"text":"exchange","start":5330.07,"end":5330.55},{"text":"of","start":5330.55,"end":5330.67},{"text":"information","start":5330.67,"end":5330.95},{"text":"already","start":5331.27,"end":5331.67},{"text":"covered","start":5331.75,"end":5332.39},{"text":"in","start":5332.47,"end":5332.65},{"text":"in","start":5332.8,"end":5332.92},{"text":"the","start":5332.92,"end":5333.12},{"text":"commitment","start":5333.12,"end":5333.76},{"text":"that","start":5333.76,"end":5334.08},{"text":"we","start":5334.08,"end":5334.4},{"text":"will","start":5334.48,"end":5334.8},{"text":"have","start":5334.8,"end":5335.12},{"text":"under","start":5335.52,"end":5335.92},{"text":"Article","start":5336,"end":5336.4},{"text":"9","start":5336.72,"end":5337.12},{"text":"is","start":5337.68,"end":5338},{"text":"not","start":5338,"end":5338.24},{"text":"excess","start":5338.24,"end":5338.6},{"text":"of","start":5338.6,"end":5338.8},{"text":"information","start":5338.8,"end":5339.12},{"text":"already","start":5339.28,"end":5339.68},{"text":"mutual","start":5340.32,"end":5340.8},{"text":"administrative","start":5340.8,"end":5341.36},{"text":"assistance","start":5341.36,"end":5341.96},{"text":"modality?","start":5341.96,"end":5342.56}]},{"text":"I tend to believe that it is.","start":5344.08,"end":5345.6,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":5344.08,"end":5344.36},{"text":"tend","start":5344.36,"end":5344.56},{"text":"to","start":5344.56,"end":5344.68},{"text":"believe","start":5344.68,"end":5344.88},{"text":"that","start":5344.88,"end":5345.12},{"text":"it","start":5345.12,"end":5345.32},{"text":"is.","start":5345.32,"end":5345.6}]},{"text":"And given this, if we want to have a standalone article dedicated to exchange of information, we will then have to be somehow clear what and on the justification why we have this apart from Article 9.","start":5346.4,"end":5363.37,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":5346.4,"end":5346.68},{"text":"given","start":5346.68,"end":5346.96},{"text":"this,","start":5346.96,"end":5347.36},{"text":"if","start":5348.32,"end":5348.719},{"text":"we","start":5348.719,"end":5349},{"text":"want","start":5349,"end":5349.2},{"text":"to","start":5349.2,"end":5349.4},{"text":"have","start":5349.4,"end":5349.68},{"text":"a","start":5350,"end":5350.28},{"text":"standalone","start":5350.28,"end":5350.96},{"text":"article","start":5351.04,"end":5351.44},{"text":"dedicated","start":5352.08,"end":5352.64},{"text":"to","start":5352.64,"end":5352.84},{"text":"exchange","start":5352.84,"end":5353.28},{"text":"of","start":5353.28,"end":5353.4},{"text":"information,","start":5353.4,"end":5353.68},{"text":"we","start":5354.32,"end":5354.72},{"text":"will","start":5354.72,"end":5355.08},{"text":"then","start":5355.08,"end":5355.4},{"text":"have","start":5355.4,"end":5355.68},{"text":"to","start":5355.68,"end":5355.88},{"text":"be","start":5355.88,"end":5356.16},{"text":"somehow","start":5356.8,"end":5357.32},{"text":"clear","start":5357.32,"end":5357.68},{"text":"what","start":5357.92,"end":5358.18},{"text":"and","start":5358.41,"end":5358.65},{"text":"on","start":5359.29,"end":5359.57},{"text":"the","start":5359.57,"end":5359.77},{"text":"justification","start":5359.77,"end":5360.49},{"text":"why","start":5360.49,"end":5360.85},{"text":"we","start":5360.85,"end":5361.13},{"text":"have","start":5361.13,"end":5361.41},{"text":"this","start":5361.41,"end":5361.77},{"text":"apart","start":5361.77,"end":5362.25},{"text":"from","start":5362.25,"end":5362.53},{"text":"Article","start":5362.53,"end":5362.89},{"text":"9.","start":5362.97,"end":5363.37}]},{"text":"And well, and I'm still hoping to see this more clearly so that they can evaluate if we need or if we have or not have to maintain Article 10 as a commitment.","start":5363.37,"end":5376.69,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":5363.37,"end":5363.77},{"text":"well,","start":5364.89,"end":5365.29},{"text":"and","start":5365.45,"end":5365.77},{"text":"I'm","start":5365.77,"end":5366.13},{"text":"still","start":5366.13,"end":5366.49},{"text":"hoping","start":5367.29,"end":5367.77},{"text":"to","start":5367.77,"end":5368.09},{"text":"see","start":5368.57,"end":5368.85},{"text":"this","start":5368.85,"end":5369.13},{"text":"more","start":5369.21,"end":5369.49},{"text":"clearly","start":5369.49,"end":5369.85},{"text":"so","start":5369.85,"end":5370.05},{"text":"that","start":5370.05,"end":5370.21},{"text":"they","start":5370.21,"end":5370.37},{"text":"can","start":5370.37,"end":5370.53},{"text":"evaluate","start":5370.53,"end":5371.05},{"text":"if","start":5371.05,"end":5371.25},{"text":"we","start":5371.25,"end":5371.49},{"text":"need","start":5371.49,"end":5371.85},{"text":"or","start":5372.01,"end":5372.41},{"text":"if","start":5372.41,"end":5372.73},{"text":"we","start":5372.73,"end":5372.97},{"text":"have","start":5372.97,"end":5373.25},{"text":"or","start":5373.25,"end":5373.53},{"text":"not","start":5373.53,"end":5373.77},{"text":"have","start":5373.77,"end":5374.09},{"text":"to","start":5374.33,"end":5374.65},{"text":"maintain","start":5374.65,"end":5375.05},{"text":"Article","start":5375.05,"end":5375.45},{"text":"10","start":5375.53,"end":5375.89},{"text":"as","start":5375.89,"end":5376.13},{"text":"a","start":5376.13,"end":5376.29},{"text":"commitment.","start":5376.29,"end":5376.69}]},{"text":"High level commitment.","start":5376.69,"end":5377.77,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"High","start":5376.69,"end":5376.93},{"text":"level","start":5376.93,"end":5377.17},{"text":"commitment.","start":5377.17,"end":5377.77}]}]},{"sentences":[{"text":"Thank you.","start":5377.77,"end":5378.41,"topics":[],"words":[{"text":"Thank","start":5377.77,"end":5378.13},{"text":"you.","start":5378.13,"end":5378.41}]}]}],"speaker":{"name":null,"affiliation":"PRT","affiliation_full":"Portugal","group":null,"function":"Representative"}},{"statement_number":60,"paragraphs":[{"sentences":[{"text":"Right. Thank you, Portugal.","start":5380.97,"end":5382.69,"topics":[],"words":[{"text":"Right.","start":5380.97,"end":5381.33},{"text":"Thank","start":5381.33,"end":5381.65},{"text":"you,","start":5381.65,"end":5381.93},{"text":"Portugal.","start":5381.93,"end":5382.69}]},{"text":"And in Article 9 we referred to Article 10 when we're talking about exchange of information.","start":5382.69,"end":5391.46,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":5382.69,"end":5383.05},{"text":"in","start":5385.54,"end":5385.78},{"text":"Article","start":5385.78,"end":5386.18},{"text":"9","start":5386.42,"end":5386.82},{"text":"we","start":5387.46,"end":5387.74},{"text":"referred","start":5387.74,"end":5388.22},{"text":"to","start":5388.22,"end":5388.42},{"text":"Article","start":5388.42,"end":5388.74},{"text":"10","start":5388.82,"end":5389.22},{"text":"when","start":5389.7,"end":5389.98},{"text":"we're","start":5389.98,"end":5390.22},{"text":"talking","start":5390.22,"end":5390.42},{"text":"about","start":5390.42,"end":5390.58},{"text":"exchange","start":5390.58,"end":5391.06},{"text":"of","start":5391.06,"end":5391.18},{"text":"information.","start":5391.18,"end":5391.46}]},{"text":"So that is why we have just one line there because so maybe that helps a bit.","start":5393.06,"end":5400.66,"topics":[],"words":[{"text":"So","start":5393.06,"end":5393.42},{"text":"that","start":5393.42,"end":5393.7},{"text":"is","start":5393.7,"end":5394.02},{"text":"why","start":5394.5,"end":5394.82},{"text":"we","start":5394.82,"end":5394.98},{"text":"have","start":5394.98,"end":5395.14},{"text":"just","start":5395.14,"end":5395.38},{"text":"one","start":5395.38,"end":5395.66},{"text":"line","start":5395.66,"end":5395.94},{"text":"there","start":5395.94,"end":5396.26},{"text":"because","start":5396.58,"end":5396.98},{"text":"so","start":5398.18,"end":5398.46},{"text":"maybe","start":5398.46,"end":5398.9},{"text":"that","start":5399.38,"end":5399.779},{"text":"helps","start":5399.779,"end":5400.22},{"text":"a","start":5400.22,"end":5400.38},{"text":"bit.","start":5400.38,"end":5400.66}]},{"text":"Colombia, please.","start":5401.78,"end":5402.82,"topics":[],"words":[{"text":"Colombia,","start":5401.78,"end":5402.5},{"text":"please.","start":5402.5,"end":5402.82}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":61,"paragraphs":[{"sentences":[{"text":"Gracias co Facilitador. Thank you.","start":5406.5,"end":5409.58,"topics":[],"words":[{"text":"Gracias","start":5406.5,"end":5407.22},{"text":"co","start":5407.22,"end":5407.46},{"text":"Facilitador.","start":5407.46,"end":5408.34},{"text":"Thank","start":5408.98,"end":5409.34},{"text":"you.","start":5409.34,"end":5409.58}]},{"text":"Kohli.","start":5409.58,"end":5410.26,"topics":[],"words":[{"text":"Kohli.","start":5409.58,"end":5410.26}]}]},{"sentences":[{"text":"On Article 10 on exchange of information, We notice in the document there are different references to this issue.","start":5413.87,"end":5429.39,"topics":[],"words":[{"text":"On","start":5413.87,"end":5414.03},{"text":"Article","start":5414.03,"end":5414.35},{"text":"10","start":5414.59,"end":5414.99},{"text":"on","start":5415.39,"end":5415.71},{"text":"exchange","start":5415.71,"end":5416.15},{"text":"of","start":5416.15,"end":5416.35},{"text":"information,","start":5416.35,"end":5416.67},{"text":"We","start":5422.35,"end":5422.75},{"text":"notice","start":5422.75,"end":5423.31},{"text":"in","start":5423.31,"end":5423.51},{"text":"the","start":5423.51,"end":5423.67},{"text":"document","start":5423.67,"end":5424.19},{"text":"there","start":5424.59,"end":5424.99},{"text":"are","start":5424.99,"end":5425.39},{"text":"different","start":5425.71,"end":5426.11},{"text":"references","start":5426.67,"end":5427.39},{"text":"to","start":5428.43,"end":5428.75},{"text":"this","start":5428.75,"end":5429.03},{"text":"issue.","start":5429.03,"end":5429.39}]}]},{"sentences":[{"text":"In these circumstances, as Columbia sees, would be good to have an article on this issue and this issue alone to develop it as much as possible, as is currently the case in the draft that we have the need to consolidate existing mechanisms for the exchange of information, the need to improve the effectiveness of systems to exchange information.","start":5433.15,"end":5462.33,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":5433.15,"end":5433.43},{"text":"these","start":5433.43,"end":5433.59},{"text":"circumstances,","start":5433.59,"end":5434.19},{"text":"as","start":5434.35,"end":5434.71},{"text":"Columbia","start":5434.71,"end":5435.31},{"text":"sees,","start":5435.31,"end":5435.63},{"text":"would","start":5438.44,"end":5438.52},{"text":"be","start":5438.52,"end":5438.64},{"text":"good","start":5438.64,"end":5438.8},{"text":"to","start":5438.8,"end":5438.92},{"text":"have","start":5438.92,"end":5439.16},{"text":"an","start":5439.24,"end":5439.64},{"text":"article","start":5440.6,"end":5441},{"text":"on","start":5441.32,"end":5441.64},{"text":"this","start":5441.64,"end":5441.96},{"text":"issue","start":5442.28,"end":5442.68},{"text":"and","start":5442.84,"end":5443.16},{"text":"this","start":5443.16,"end":5443.4},{"text":"issue","start":5443.4,"end":5443.64},{"text":"alone","start":5443.64,"end":5444.12},{"text":"to","start":5444.2,"end":5444.56},{"text":"develop","start":5444.56,"end":5444.92},{"text":"it","start":5444.92,"end":5445.24},{"text":"as","start":5445.24,"end":5445.44},{"text":"much","start":5445.44,"end":5445.6},{"text":"as","start":5445.6,"end":5445.76},{"text":"possible,","start":5445.76,"end":5446.04},{"text":"as","start":5446.28,"end":5446.6},{"text":"is","start":5446.6,"end":5446.88},{"text":"currently","start":5446.88,"end":5447.2},{"text":"the","start":5447.2,"end":5447.4},{"text":"case","start":5447.4,"end":5447.64},{"text":"in","start":5447.88,"end":5448.12},{"text":"the","start":5448.12,"end":5448.2},{"text":"draft","start":5448.2,"end":5448.56},{"text":"that","start":5448.56,"end":5448.68},{"text":"we","start":5448.68,"end":5448.84},{"text":"have","start":5448.84,"end":5449.16},{"text":"the","start":5450.92,"end":5451.28},{"text":"need","start":5451.28,"end":5451.64},{"text":"to","start":5451.64,"end":5452.04},{"text":"consolidate","start":5452.2,"end":5453.12},{"text":"existing","start":5453.12,"end":5453.8},{"text":"mechanisms","start":5453.96,"end":5454.84},{"text":"for","start":5454.84,"end":5455.04},{"text":"the","start":5455.04,"end":5455.2},{"text":"exchange","start":5455.2,"end":5455.6},{"text":"of","start":5455.6,"end":5455.8},{"text":"information,","start":5455.8,"end":5456.12},{"text":"the","start":5456.52,"end":5456.84},{"text":"need","start":5456.84,"end":5457.08},{"text":"to","start":5457.08,"end":5457.28},{"text":"improve","start":5457.28,"end":5457.56},{"text":"the","start":5457.64,"end":5458},{"text":"effectiveness","start":5458,"end":5459.08},{"text":"of","start":5459.96,"end":5460.36},{"text":"systems","start":5460.84,"end":5461.28},{"text":"to","start":5461.28,"end":5461.44},{"text":"exchange","start":5461.44,"end":5461.62},{"text":"information.","start":5462.09,"end":5462.33}]},{"text":"All of this for us is very important.","start":5463.45,"end":5465.45,"topics":[],"words":[{"text":"All","start":5463.45,"end":5463.73},{"text":"of","start":5463.73,"end":5463.89},{"text":"this","start":5463.89,"end":5464.09},{"text":"for","start":5464.09,"end":5464.29},{"text":"us","start":5464.29,"end":5464.45},{"text":"is","start":5464.45,"end":5464.73},{"text":"very","start":5464.81,"end":5465.13},{"text":"important.","start":5465.13,"end":5465.45}]},{"text":"That's why we'd be in favour of including an article on purely simply on the exchange of information.","start":5467.21,"end":5476.89,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"That's","start":5467.21,"end":5467.61},{"text":"why","start":5467.61,"end":5467.77},{"text":"we'd","start":5467.77,"end":5468.09},{"text":"be","start":5468.09,"end":5468.21},{"text":"in","start":5468.21,"end":5468.45},{"text":"favour","start":5468.45,"end":5469.05},{"text":"of","start":5470.01,"end":5470.41},{"text":"including","start":5471.21,"end":5471.61},{"text":"an","start":5472.25,"end":5472.65},{"text":"article","start":5472.65,"end":5473.05},{"text":"on","start":5474.01,"end":5474.41},{"text":"purely","start":5474.81,"end":5475.29},{"text":"simply","start":5475.29,"end":5475.65},{"text":"on","start":5475.65,"end":5475.85},{"text":"the","start":5475.85,"end":5476.05},{"text":"exchange","start":5476.05,"end":5476.45},{"text":"of","start":5476.45,"end":5476.61},{"text":"information.","start":5476.61,"end":5476.89}]},{"text":"It's a useful tool, as we see it, to strengthen international cooperation, ensure transparency and at the same time of fight tax evasion.","start":5477.37,"end":5489.84,"topics":[],"words":[{"text":"It's","start":5477.37,"end":5477.77},{"text":"a","start":5477.77,"end":5477.929},{"text":"useful","start":5477.929,"end":5478.33},{"text":"tool,","start":5478.33,"end":5478.61},{"text":"as","start":5478.61,"end":5478.85},{"text":"we","start":5478.85,"end":5479.05},{"text":"see","start":5479.05,"end":5479.25},{"text":"it,","start":5479.25,"end":5479.41},{"text":"to","start":5479.41,"end":5479.53},{"text":"strengthen","start":5479.53,"end":5479.89},{"text":"international","start":5479.89,"end":5480.17},{"text":"cooperation,","start":5480.25,"end":5480.97},{"text":"ensure","start":5482.89,"end":5483.29},{"text":"transparency","start":5483.37,"end":5484.17},{"text":"and","start":5485.77,"end":5486.09},{"text":"at","start":5486.09,"end":5486.25},{"text":"the","start":5486.25,"end":5486.37},{"text":"same","start":5486.37,"end":5486.61},{"text":"time","start":5486.61,"end":5486.97},{"text":"of","start":5487.76,"end":5488},{"text":"fight","start":5488.72,"end":5489.04},{"text":"tax","start":5489.04,"end":5489.28},{"text":"evasion.","start":5489.28,"end":5489.84}]},{"text":"Thank you.","start":5489.84,"end":5490.32,"topics":[],"words":[{"text":"Thank","start":5489.84,"end":5490.08},{"text":"you.","start":5490.08,"end":5490.32}]}]}],"speaker":{"name":null,"affiliation":"COL","affiliation_full":"Colombia","group":null,"function":"Representative"}},{"statement_number":62,"paragraphs":[{"sentences":[{"text":"Right. Thank you.","start":5491.44,"end":5492.4,"topics":[],"words":[{"text":"Right.","start":5491.44,"end":5491.84},{"text":"Thank","start":5491.92,"end":5492.24},{"text":"you.","start":5492.24,"end":5492.4}]},{"text":"Colombia, Morocco, please.","start":5492.4,"end":5493.84,"topics":[],"words":[{"text":"Colombia,","start":5492.4,"end":5493.04},{"text":"Morocco,","start":5493.04,"end":5493.52},{"text":"please.","start":5493.52,"end":5493.84}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":63,"paragraphs":[{"sentences":[{"text":"Thank you Chair, for giving me the floor.","start":5501.6,"end":5504.16,"topics":[],"words":[{"text":"Thank","start":5501.6,"end":5501.96},{"text":"you","start":5501.96,"end":5502.24},{"text":"Chair,","start":5502.24,"end":5502.64},{"text":"for","start":5502.64,"end":5502.92},{"text":"giving","start":5502.92,"end":5503.24},{"text":"me","start":5503.24,"end":5503.519},{"text":"the","start":5503.519,"end":5503.72},{"text":"floor.","start":5503.72,"end":5504.16}]}]},{"sentences":[{"text":"When I read this article, I was a bit slightly confused.","start":5506.56,"end":5510.56,"topics":[],"words":[{"text":"When","start":5506.56,"end":5506.88},{"text":"I","start":5506.88,"end":5507.12},{"text":"read","start":5507.12,"end":5507.44},{"text":"this","start":5507.44,"end":5507.84},{"text":"article,","start":5507.92,"end":5508.32},{"text":"I","start":5508.64,"end":5508.92},{"text":"was","start":5508.92,"end":5509.08},{"text":"a","start":5509.08,"end":5509.2},{"text":"bit","start":5509.2,"end":5509.44},{"text":"slightly","start":5509.44,"end":5510},{"text":"confused.","start":5510,"end":5510.56}]},{"text":"I thought that the article was going to apply to the exchange of information regarding the implementation of the Convention.","start":5510.56,"end":5522.89,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":5510.56,"end":5510.88},{"text":"thought","start":5510.88,"end":5511.2},{"text":"that","start":5512,"end":5512.4},{"text":"the","start":5514.01,"end":5514.25},{"text":"article","start":5514.33,"end":5514.73},{"text":"was","start":5514.97,"end":5515.33},{"text":"going","start":5515.33,"end":5515.61},{"text":"to","start":5515.61,"end":5515.85},{"text":"apply","start":5515.85,"end":5516.29},{"text":"to","start":5516.29,"end":5516.53},{"text":"the","start":5516.53,"end":5516.69},{"text":"exchange","start":5516.69,"end":5517.13},{"text":"of","start":5517.13,"end":5517.33},{"text":"information","start":5517.33,"end":5517.61},{"text":"regarding","start":5518.65,"end":5519.25},{"text":"the","start":5519.25,"end":5519.53},{"text":"implementation","start":5519.53,"end":5520.41},{"text":"of","start":5521.53,"end":5521.89},{"text":"the","start":5521.89,"end":5522.17},{"text":"Convention.","start":5522.17,"end":5522.89}]},{"text":"But when you said that this was going to actually be included in a set in a separate article that we were going we're going to consider.","start":5524.49,"end":5536.01,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"But","start":5524.49,"end":5524.81},{"text":"when","start":5524.81,"end":5525.13},{"text":"you","start":5525.37,"end":5525.73},{"text":"said","start":5525.73,"end":5526.01},{"text":"that","start":5526.01,"end":5526.29},{"text":"this","start":5526.29,"end":5526.65},{"text":"was","start":5530.25,"end":5530.61},{"text":"going","start":5530.61,"end":5530.89},{"text":"to","start":5530.89,"end":5531.13},{"text":"actually","start":5531.13,"end":5531.45},{"text":"be","start":5532.01,"end":5532.41},{"text":"included","start":5532.41,"end":5532.93},{"text":"in","start":5532.93,"end":5533.05},{"text":"a","start":5533.05,"end":5533.17},{"text":"set","start":5533.17,"end":5533.41},{"text":"in","start":5533.41,"end":5533.65},{"text":"a","start":5533.65,"end":5533.81},{"text":"separate","start":5533.81,"end":5534.17},{"text":"article","start":5534.17,"end":5534.49},{"text":"that","start":5534.49,"end":5534.73},{"text":"we","start":5534.73,"end":5534.85},{"text":"were","start":5534.85,"end":5535.01},{"text":"going","start":5535.01,"end":5535.21},{"text":"we're","start":5535.21,"end":5535.53},{"text":"going","start":5535.53,"end":5535.65},{"text":"to","start":5535.65,"end":5535.77},{"text":"consider.","start":5535.77,"end":5536.01}]},{"text":"So on this article we need to put these questions, include them in a standalone article on exchange of information that we will consider.","start":5536.17,"end":5550.1,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":5536.17,"end":5536.41},{"text":"on","start":5536.41,"end":5536.53},{"text":"this","start":5536.53,"end":5536.77},{"text":"article","start":5536.77,"end":5537.13},{"text":"we","start":5539.06,"end":5539.3},{"text":"need","start":5539.54,"end":5539.9},{"text":"to","start":5539.9,"end":5540.26},{"text":"put","start":5540.26,"end":5540.62},{"text":"these","start":5540.62,"end":5540.98},{"text":"questions,","start":5542.18,"end":5542.82},{"text":"include","start":5542.82,"end":5543.1},{"text":"them","start":5543.1,"end":5543.34},{"text":"in","start":5543.34,"end":5543.46},{"text":"a","start":5543.46,"end":5543.58},{"text":"standalone","start":5543.58,"end":5544.1},{"text":"article","start":5544.1,"end":5544.42},{"text":"on","start":5546.26,"end":5546.66},{"text":"exchange","start":5547.06,"end":5547.62},{"text":"of","start":5547.62,"end":5547.86},{"text":"information","start":5547.86,"end":5548.18},{"text":"that","start":5548.42,"end":5548.74},{"text":"we","start":5548.74,"end":5549.06},{"text":"will","start":5549.06,"end":5549.46},{"text":"consider.","start":5549.7,"end":5550.1}]}]},{"sentences":[{"text":"Therefore, I think we should have a standalone article for this.","start":5552.82,"end":5556.66,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Therefore,","start":5552.82,"end":5553.3},{"text":"I","start":5553.3,"end":5553.46},{"text":"think","start":5553.46,"end":5553.62},{"text":"we","start":5553.62,"end":5553.86},{"text":"should","start":5553.86,"end":5554.179},{"text":"have","start":5554.179,"end":5554.459},{"text":"a","start":5554.459,"end":5554.62},{"text":"standalone","start":5554.62,"end":5555.22},{"text":"article","start":5555.22,"end":5555.54},{"text":"for","start":5555.94,"end":5556.3},{"text":"this.","start":5556.3,"end":5556.66}]},{"text":"We do agree that for the time being, it would be best to remain on a more general framework without going into too much detail, because we are going to consider these measures in the Protocol that will be added.","start":5557.54,"end":5574.86,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":5557.54,"end":5557.82},{"text":"do","start":5557.82,"end":5558.02},{"text":"agree","start":5558.02,"end":5558.34},{"text":"that","start":5558.82,"end":5559.14},{"text":"for","start":5559.14,"end":5559.3},{"text":"the","start":5559.3,"end":5559.42},{"text":"time","start":5559.42,"end":5559.62},{"text":"being,","start":5559.62,"end":5559.94},{"text":"it","start":5559.94,"end":5560.18},{"text":"would","start":5560.18,"end":5560.26},{"text":"be","start":5560.26,"end":5560.42},{"text":"best","start":5560.42,"end":5560.74},{"text":"to","start":5560.9,"end":5561.3},{"text":"remain","start":5563.7,"end":5564.26},{"text":"on","start":5564.42,"end":5564.7},{"text":"a","start":5564.7,"end":5564.98},{"text":"more","start":5565.18,"end":5565.42},{"text":"general","start":5565.42,"end":5565.82},{"text":"framework","start":5566.7,"end":5567.3},{"text":"without","start":5567.3,"end":5567.66},{"text":"going","start":5567.74,"end":5568.06},{"text":"into","start":5568.06,"end":5568.3},{"text":"too","start":5568.3,"end":5568.54},{"text":"much","start":5568.54,"end":5568.78},{"text":"detail,","start":5568.78,"end":5569.1},{"text":"because","start":5569.34,"end":5569.74},{"text":"we","start":5570.22,"end":5570.5},{"text":"are","start":5570.5,"end":5570.7},{"text":"going","start":5570.7,"end":5570.94},{"text":"to","start":5570.94,"end":5571.26},{"text":"consider","start":5571.42,"end":5571.82},{"text":"these","start":5571.98,"end":5572.3},{"text":"measures","start":5572.3,"end":5572.74},{"text":"in","start":5572.74,"end":5573.06},{"text":"the","start":5573.06,"end":5573.34},{"text":"Protocol","start":5573.34,"end":5574.06},{"text":"that","start":5574.06,"end":5574.26},{"text":"will","start":5574.26,"end":5574.38},{"text":"be","start":5574.38,"end":5574.54},{"text":"added.","start":5574.54,"end":5574.86}]},{"text":"Thank you very much, Chair.","start":5575.42,"end":5576.54,"topics":[],"words":[{"text":"Thank","start":5575.42,"end":5575.78},{"text":"you","start":5575.78,"end":5575.9},{"text":"very","start":5575.9,"end":5576.02},{"text":"much,","start":5576.02,"end":5576.22},{"text":"Chair.","start":5576.22,"end":5576.54}]}]}],"speaker":{"name":null,"affiliation":"MAR","affiliation_full":"Morocco","group":null,"function":"Representative"}},{"statement_number":64,"paragraphs":[{"sentences":[{"text":"Thank you.","start":5578.7,"end":5579.22,"topics":[],"words":[{"text":"Thank","start":5578.7,"end":5579.06},{"text":"you.","start":5579.06,"end":5579.22}]},{"text":"Morocco.","start":5579.22,"end":5579.66,"topics":[],"words":[{"text":"Morocco.","start":5579.22,"end":5579.66}]},{"text":"Uganda, please.","start":5579.66,"end":5580.46,"topics":[],"words":[{"text":"Uganda,","start":5579.66,"end":5580.18},{"text":"please.","start":5580.18,"end":5580.46}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":65,"paragraphs":[{"sentences":[{"text":"Thank you, Kholid, for the opportunity to speak.","start":5591.99,"end":5595.27,"topics":[],"words":[{"text":"Thank","start":5591.99,"end":5592.15},{"text":"you,","start":5592.15,"end":5592.39},{"text":"Kholid,","start":5592.39,"end":5593.19},{"text":"for","start":5593.43,"end":5593.71},{"text":"the","start":5593.71,"end":5593.87},{"text":"opportunity","start":5593.87,"end":5594.47},{"text":"to","start":5594.47,"end":5594.79},{"text":"speak.","start":5594.79,"end":5595.27}]},{"text":"Uganda aligns with the position of the Africa Group as presented by Zambia and wishes to submit the following general comments in national capacity which will need to be considered in improving the provision for this topic.","start":5596.07,"end":5613.91,"topics":[],"words":[{"text":"Uganda","start":5596.07,"end":5596.83},{"text":"aligns","start":5596.83,"end":5597.35},{"text":"with","start":5597.35,"end":5597.59},{"text":"the","start":5597.59,"end":5597.83},{"text":"position","start":5597.83,"end":5598.11},{"text":"of","start":5598.11,"end":5598.35},{"text":"the","start":5598.35,"end":5598.55},{"text":"Africa","start":5598.55,"end":5598.87},{"text":"Group","start":5598.95,"end":5599.35},{"text":"as","start":5599.35,"end":5599.71},{"text":"presented","start":5599.71,"end":5600.35},{"text":"by","start":5600.35,"end":5600.71},{"text":"Zambia","start":5601.11,"end":5601.83},{"text":"and","start":5602.47,"end":5602.83},{"text":"wishes","start":5602.83,"end":5603.39},{"text":"to","start":5603.39,"end":5603.63},{"text":"submit","start":5603.63,"end":5604.15},{"text":"the","start":5605.83,"end":5606.11},{"text":"following","start":5606.11,"end":5606.39},{"text":"general","start":5606.79,"end":5607.19},{"text":"comments","start":5607.19,"end":5607.59},{"text":"in","start":5607.59,"end":5607.91},{"text":"national","start":5607.91,"end":5608.23},{"text":"capacity","start":5608.23,"end":5608.95},{"text":"which","start":5609.43,"end":5609.75},{"text":"will","start":5609.75,"end":5609.99},{"text":"need","start":5609.99,"end":5610.23},{"text":"to","start":5610.23,"end":5610.43},{"text":"be","start":5610.43,"end":5610.67},{"text":"considered","start":5610.67,"end":5611.35},{"text":"in","start":5611.35,"end":5611.59},{"text":"improving","start":5611.59,"end":5612.03},{"text":"the","start":5612.03,"end":5612.27},{"text":"provision","start":5612.27,"end":5612.71},{"text":"for","start":5612.87,"end":5613.15},{"text":"this","start":5613.15,"end":5613.39},{"text":"topic.","start":5613.39,"end":5613.91}]},{"text":"One, in line with the expectation under the terms of reference, the draft text should provide for a high level explicit commitment for State Parties to cooperate in exchanging information in order to attain effective mutual administrative assistance in tax matters.","start":5614.79,"end":5635.92,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"One,","start":5614.79,"end":5615.19},{"text":"in","start":5616.56,"end":5616.72},{"text":"line","start":5616.72,"end":5617},{"text":"with","start":5617,"end":5617.24},{"text":"the","start":5617.24,"end":5617.4},{"text":"expectation","start":5617.4,"end":5618.16},{"text":"under","start":5618.56,"end":5618.96},{"text":"the","start":5618.96,"end":5619.36},{"text":"terms","start":5619.36,"end":5619.68},{"text":"of","start":5619.68,"end":5619.88},{"text":"reference,","start":5619.88,"end":5620.48},{"text":"the","start":5620.8,"end":5621.12},{"text":"draft","start":5621.12,"end":5621.6},{"text":"text","start":5621.6,"end":5622},{"text":"should","start":5622.16,"end":5622.52},{"text":"provide","start":5622.52,"end":5622.88},{"text":"for","start":5622.96,"end":5623.28},{"text":"a","start":5623.28,"end":5623.48},{"text":"high","start":5623.48,"end":5623.68},{"text":"level","start":5623.68,"end":5624},{"text":"explicit","start":5624.24,"end":5624.96},{"text":"commitment","start":5624.96,"end":5625.44},{"text":"for","start":5625.44,"end":5625.68},{"text":"State","start":5625.68,"end":5626},{"text":"Parties","start":5626,"end":5626.56},{"text":"to","start":5626.88,"end":5627.16},{"text":"cooperate","start":5627.16,"end":5627.72},{"text":"in","start":5627.72,"end":5627.92},{"text":"exchanging","start":5627.92,"end":5628.64},{"text":"information","start":5628.72,"end":5629.12},{"text":"in","start":5631.12,"end":5631.4},{"text":"order","start":5631.4,"end":5631.64},{"text":"to","start":5631.64,"end":5631.88},{"text":"attain","start":5631.88,"end":5632.319},{"text":"effective","start":5632.32,"end":5632.96},{"text":"mutual","start":5632.96,"end":5633.4},{"text":"administrative","start":5633.4,"end":5634.12},{"text":"assistance","start":5634.12,"end":5634.76},{"text":"in","start":5634.76,"end":5635},{"text":"tax","start":5635,"end":5635.28},{"text":"matters.","start":5635.28,"end":5635.92}]},{"text":"Two, the revisions should include a commitment for State Parties to exchange information to implement the Framework Convention, and three, for this Framework Convention to be effective in achieving the intended objectives, we propose that further revisions should be drafted in a manner which allows for improvements to the current framework for exchanging information for tax purposes.","start":5637.04,"end":5672.03,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Two,","start":5637.04,"end":5637.44},{"text":"the","start":5638.64,"end":5638.96},{"text":"revisions","start":5638.96,"end":5639.76},{"text":"should","start":5640.08,"end":5640.48},{"text":"include","start":5640.48,"end":5640.88},{"text":"a","start":5641.04,"end":5641.32},{"text":"commitment","start":5641.32,"end":5641.84},{"text":"for","start":5641.84,"end":5642.04},{"text":"State","start":5642.04,"end":5642.28},{"text":"Parties","start":5642.28,"end":5642.68},{"text":"to","start":5642.68,"end":5642.84},{"text":"exchange","start":5642.84,"end":5643.32},{"text":"information","start":5643.32,"end":5643.68},{"text":"to","start":5644.91,"end":5645.03},{"text":"implement","start":5645.03,"end":5645.47},{"text":"the","start":5647.39,"end":5647.75},{"text":"Framework","start":5647.75,"end":5648.31},{"text":"Convention,","start":5648.31,"end":5648.99},{"text":"and","start":5649.79,"end":5650.15},{"text":"three,","start":5650.15,"end":5650.51},{"text":"for","start":5651.31,"end":5651.63},{"text":"this","start":5651.63,"end":5651.83},{"text":"Framework","start":5651.83,"end":5652.27},{"text":"Convention","start":5652.27,"end":5652.91},{"text":"to","start":5652.91,"end":5653.07},{"text":"be","start":5653.07,"end":5653.19},{"text":"effective","start":5653.19,"end":5653.67},{"text":"in","start":5653.67,"end":5653.95},{"text":"achieving","start":5654.19,"end":5654.71},{"text":"the","start":5654.71,"end":5654.99},{"text":"intended","start":5654.99,"end":5655.43},{"text":"objectives,","start":5655.43,"end":5656.19},{"text":"we","start":5656.91,"end":5657.27},{"text":"propose","start":5657.27,"end":5657.75},{"text":"that","start":5657.75,"end":5658.07},{"text":"further","start":5658.07,"end":5658.43},{"text":"revisions","start":5658.99,"end":5659.87},{"text":"should","start":5661.07,"end":5661.35},{"text":"be","start":5661.35,"end":5661.55},{"text":"drafted","start":5661.55,"end":5662.27},{"text":"in","start":5662.35,"end":5662.75},{"text":"a","start":5662.75,"end":5663.07},{"text":"manner","start":5663.07,"end":5663.43},{"text":"which","start":5663.43,"end":5663.67},{"text":"allows","start":5663.67,"end":5664.15},{"text":"for","start":5664.15,"end":5664.35},{"text":"improvements","start":5664.35,"end":5665.07},{"text":"to","start":5665.63,"end":5665.91},{"text":"the","start":5665.91,"end":5666.11},{"text":"current","start":5666.11,"end":5666.43},{"text":"framework","start":5666.43,"end":5667.07},{"text":"for","start":5667.31,"end":5667.63},{"text":"exchanging","start":5667.63,"end":5668.35},{"text":"information","start":5670.19,"end":5670.43},{"text":"for","start":5670.67,"end":5671.03},{"text":"tax","start":5671.03,"end":5671.35},{"text":"purposes.","start":5671.35,"end":5672.03}]},{"text":"I submit.","start":5672.35,"end":5673.23,"topics":[],"words":[{"text":"I","start":5672.35,"end":5672.67},{"text":"submit.","start":5672.67,"end":5673.23}]}]}],"speaker":{"name":null,"affiliation":"UGA","affiliation_full":"Uganda","group":null,"function":"Representative"}},{"statement_number":66,"paragraphs":[{"sentences":[{"text":"Thank you, Uganda. Please. We. Let's take a quick 10 minute break and come back, please.","start":5677.23,"end":5682.19,"topics":[],"words":[{"text":"Thank","start":5677.23,"end":5677.59},{"text":"you,","start":5677.59,"end":5677.75},{"text":"Uganda.","start":5677.75,"end":5678.51},{"text":"Please.","start":5678.91,"end":5679.23},{"text":"We.","start":5679.23,"end":5679.55},{"text":"Let's","start":5679.79,"end":5680.15},{"text":"take","start":5680.15,"end":5680.31},{"text":"a","start":5680.31,"end":5680.47},{"text":"quick","start":5680.47,"end":5680.67},{"text":"10","start":5680.67,"end":5680.87},{"text":"minute","start":5680.87,"end":5681.11},{"text":"break","start":5681.11,"end":5681.31},{"text":"and","start":5681.31,"end":5681.51},{"text":"come","start":5681.51,"end":5681.67},{"text":"back,","start":5681.67,"end":5681.87},{"text":"please.","start":5681.87,"end":5682.19}]},{"text":"Thank you.","start":5682.19,"end":5682.83,"topics":[],"words":[{"text":"Thank","start":5682.19,"end":5682.55},{"text":"you.","start":5682.55,"end":5682.83}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":67,"paragraphs":[{"sentences":[{"text":"Sa.","start":5772.23,"end":5772.47,"topics":[],"words":[{"text":"Sa.","start":5772.23,"end":5772.47}]}]},{"sentences":[{"text":"It's.","start":5848.66,"end":5862.42,"topics":[],"words":[{"text":"It's.","start":5848.66,"end":5862.42}]}]},{"sentences":[{"text":"It's.","start":6078.51,"end":6100.11,"topics":[],"words":[{"text":"It's.","start":6078.51,"end":6100.11}]}]},{"sentences":[{"text":"It's.","start":6104.04,"end":6119.56,"topics":[],"words":[{"text":"It's.","start":6104.04,"end":6119.56}]}]},{"sentences":[{"text":"My. It's.","start":6127.8,"end":6144.29,"topics":[],"words":[{"text":"My.","start":6127.8,"end":6128.2},{"text":"It's.","start":6129.57,"end":6144.29}]}]},{"sentences":[{"text":"Sam.","start":6155.1,"end":6163.5,"topics":[],"words":[{"text":"Sam.","start":6155.1,"end":6163.5}]}]},{"sentences":[{"text":"It's.","start":6180.63,"end":6194.39,"topics":[],"words":[{"text":"It's.","start":6180.63,"end":6194.39}]}]},{"sentences":[{"text":"Sa.","start":6231.69,"end":6231.93,"topics":[],"words":[{"text":"Sa.","start":6231.69,"end":6231.93}]}]},{"sentences":[{"text":"It.","start":6257.22,"end":6257.46,"topics":[],"words":[{"text":"It.","start":6257.22,"end":6257.46}]}]},{"sentences":[{"text":"It's.","start":6282.75,"end":6303.47,"topics":[],"words":[{"text":"It's.","start":6282.75,"end":6303.47}]}]},{"sentences":[{"text":"It.","start":6308.28,"end":6308.52,"topics":[],"words":[{"text":"It.","start":6308.28,"end":6308.52}]}]},{"sentences":[{"text":"Sam.","start":6333.81,"end":6356.21,"topics":[],"words":[{"text":"Sam.","start":6333.81,"end":6356.21}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":68,"paragraphs":[{"sentences":[{"text":"Let's set it down, please, so we can continue.","start":6423.36,"end":6425.04,"topics":[],"words":[{"text":"Let's","start":6423.36,"end":6423.64},{"text":"set","start":6423.64,"end":6423.8},{"text":"it","start":6423.8,"end":6423.96},{"text":"down,","start":6423.96,"end":6424.16},{"text":"please,","start":6424.16,"end":6424.36},{"text":"so","start":6424.36,"end":6424.52},{"text":"we","start":6424.52,"end":6424.64},{"text":"can","start":6424.64,"end":6424.76},{"text":"continue.","start":6424.76,"end":6425.04}]}]},{"sentences":[{"text":"So we will give the microphone to the distinguished delegate from the Philippines.","start":6437.77,"end":6446.33,"topics":[],"words":[{"text":"So","start":6437.77,"end":6438.01},{"text":"we","start":6439.13,"end":6439.41},{"text":"will","start":6439.41,"end":6439.65},{"text":"give","start":6439.65,"end":6439.97},{"text":"the","start":6439.97,"end":6440.33},{"text":"microphone","start":6441.93,"end":6442.65},{"text":"to","start":6442.65,"end":6442.97},{"text":"the","start":6444.09,"end":6444.37},{"text":"distinguished","start":6444.37,"end":6444.97},{"text":"delegate","start":6444.97,"end":6445.37},{"text":"from","start":6445.37,"end":6445.57},{"text":"the","start":6445.57,"end":6445.77},{"text":"Philippines.","start":6445.77,"end":6446.33}]}]},{"sentences":[{"text":"Do you have Philippines?","start":6455.05,"end":6456.33,"topics":[],"words":[{"text":"Do","start":6455.05,"end":6455.33},{"text":"you","start":6455.33,"end":6455.49},{"text":"have","start":6455.49,"end":6455.73},{"text":"Philippines?","start":6455.73,"end":6456.33}]}]},{"sentences":[{"text":"Okay, we'll come back to Philippines then.","start":6458.73,"end":6460.89,"topics":[],"words":[{"text":"Okay,","start":6458.73,"end":6459.25},{"text":"we'll","start":6459.25,"end":6459.57},{"text":"come","start":6459.57,"end":6459.77},{"text":"back","start":6459.77,"end":6459.93},{"text":"to","start":6459.93,"end":6460.09},{"text":"Philippines","start":6460.09,"end":6460.57},{"text":"then.","start":6460.57,"end":6460.89}]},{"text":"Kenya, please.","start":6461.94,"end":6462.66,"topics":[],"words":[{"text":"Kenya,","start":6461.94,"end":6462.34},{"text":"please.","start":6462.34,"end":6462.66}]}]},{"sentences":[{"text":"Microphone to Kenya, please.","start":6466.18,"end":6467.5,"topics":[],"words":[{"text":"Microphone","start":6466.18,"end":6466.78},{"text":"to","start":6466.78,"end":6466.9},{"text":"Kenya,","start":6466.9,"end":6467.22},{"text":"please.","start":6467.22,"end":6467.5}]},{"text":"Welcome back to Philippines.","start":6467.5,"end":6468.82,"topics":[],"words":[{"text":"Welcome","start":6467.5,"end":6467.98},{"text":"back","start":6467.98,"end":6468.1},{"text":"to","start":6468.1,"end":6468.22},{"text":"Philippines.","start":6468.22,"end":6468.82}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":69,"paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6470.5,"end":6471.3,"topics":[],"words":[{"text":"Thank","start":6470.5,"end":6470.82},{"text":"you,","start":6470.82,"end":6470.98},{"text":"Chair.","start":6470.98,"end":6471.3}]}]},{"sentences":[{"text":"We align with the submission made by Zambia on behalf of the Africa Group.","start":6473.62,"end":6478.1,"topics":[],"words":[{"text":"We","start":6473.62,"end":6473.94},{"text":"align","start":6473.94,"end":6474.26},{"text":"with","start":6474.26,"end":6474.46},{"text":"the","start":6474.46,"end":6474.58},{"text":"submission","start":6474.58,"end":6474.98},{"text":"made","start":6474.98,"end":6475.22},{"text":"by","start":6475.22,"end":6475.54},{"text":"Zambia","start":6475.54,"end":6476.34},{"text":"on","start":6476.34,"end":6476.62},{"text":"behalf","start":6476.62,"end":6476.9},{"text":"of","start":6476.9,"end":6477.02},{"text":"the","start":6477.02,"end":6477.3},{"text":"Africa","start":6477.3,"end":6477.699},{"text":"Group.","start":6477.7,"end":6478.1}]},{"text":"We are also open to the proposals to redraft this Article to be more broadly worded and for the operational provisions to be included in the Protocol guidance and other instruments to be developed by Member States on the current draft.","start":6479.38,"end":6499,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"We","start":6479.38,"end":6479.7},{"text":"are","start":6479.7,"end":6479.94},{"text":"also","start":6479.94,"end":6480.26},{"text":"open","start":6480.26,"end":6480.66},{"text":"to","start":6480.66,"end":6481.02},{"text":"the","start":6481.02,"end":6481.3},{"text":"proposals","start":6481.3,"end":6482.02},{"text":"to","start":6482.1,"end":6482.42},{"text":"redraft","start":6482.42,"end":6483.14},{"text":"this","start":6483.62,"end":6483.94},{"text":"Article","start":6483.94,"end":6484.26},{"text":"to","start":6484.98,"end":6485.3},{"text":"be","start":6485.3,"end":6485.62},{"text":"more","start":6485.62,"end":6486.02},{"text":"broadly","start":6486.26,"end":6486.82},{"text":"worded","start":6486.82,"end":6487.29},{"text":"and","start":6487.76,"end":6487.92},{"text":"for","start":6487.92,"end":6488.12},{"text":"the","start":6488.12,"end":6488.28},{"text":"operational","start":6488.28,"end":6488.8},{"text":"provisions","start":6488.96,"end":6489.84},{"text":"to","start":6489.84,"end":6490.08},{"text":"be","start":6490.08,"end":6490.2},{"text":"included","start":6490.2,"end":6490.6},{"text":"in","start":6490.6,"end":6490.72},{"text":"the","start":6490.72,"end":6490.84},{"text":"Protocol","start":6490.84,"end":6491.52},{"text":"guidance","start":6491.84,"end":6492.48},{"text":"and","start":6492.48,"end":6492.88},{"text":"other","start":6492.88,"end":6493.24},{"text":"instruments","start":6493.24,"end":6493.76},{"text":"to","start":6493.76,"end":6494},{"text":"be","start":6494,"end":6494.12},{"text":"developed","start":6494.12,"end":6494.56},{"text":"by","start":6494.56,"end":6494.76},{"text":"Member","start":6494.76,"end":6495},{"text":"States","start":6495,"end":6495.36},{"text":"on","start":6497.84,"end":6498.12},{"text":"the","start":6498.12,"end":6498.28},{"text":"current","start":6498.28,"end":6498.52},{"text":"draft.","start":6498.52,"end":6499}]},{"text":"We do find some relevance in paragraph 6, but as redrafted by the Africa Group to ensure that this article and this particular commitment will take into account the different needs and capacities of of all countries, especially developing countries.","start":6499,"end":6515.37,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"We","start":6499,"end":6499.36},{"text":"do","start":6499.68,"end":6500.08},{"text":"find","start":6500.08,"end":6500.48},{"text":"some","start":6500.96,"end":6501.24},{"text":"relevance","start":6501.24,"end":6501.68},{"text":"in","start":6501.68,"end":6501.88},{"text":"paragraph","start":6501.88,"end":6502.44},{"text":"6,","start":6502.44,"end":6502.8},{"text":"but","start":6502.96,"end":6503.32},{"text":"as","start":6503.32,"end":6503.599},{"text":"redrafted","start":6503.599,"end":6504.28},{"text":"by","start":6504.28,"end":6504.44},{"text":"the","start":6504.44,"end":6504.6},{"text":"Africa","start":6504.6,"end":6504.88},{"text":"Group","start":6504.96,"end":6505.36},{"text":"to","start":6505.76,"end":6506.08},{"text":"ensure","start":6506.08,"end":6506.4},{"text":"that","start":6506.4,"end":6506.72},{"text":"this","start":6506.72,"end":6506.96},{"text":"article","start":6506.96,"end":6507.28},{"text":"and","start":6507.6,"end":6507.88},{"text":"this","start":6507.88,"end":6508.12},{"text":"particular","start":6508.12,"end":6508.48},{"text":"commitment","start":6508.48,"end":6509.04},{"text":"will","start":6509.04,"end":6509.28},{"text":"take","start":6509.28,"end":6509.48},{"text":"into","start":6509.48,"end":6509.68},{"text":"account","start":6509.68,"end":6510},{"text":"the","start":6510,"end":6510.28},{"text":"different","start":6510.28,"end":6510.56},{"text":"needs","start":6510.72,"end":6511.12},{"text":"and","start":6511.6,"end":6511.92},{"text":"capacities","start":6511.92,"end":6512.56},{"text":"of","start":6512.56,"end":6512.82},{"text":"of","start":6512.97,"end":6513.21},{"text":"all","start":6513.21,"end":6513.57},{"text":"countries,","start":6513.57,"end":6513.93},{"text":"especially","start":6513.93,"end":6514.33},{"text":"developing","start":6514.41,"end":6515.05},{"text":"countries.","start":6515.05,"end":6515.37}]}]},{"sentences":[{"text":"Paragraph 22 of the terms of Reference has made it clear that throughout the work of this Committee, this Committee should take into consideration the work of other relevant forums.","start":6518.09,"end":6530.25,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Paragraph","start":6518.09,"end":6518.69},{"text":"22","start":6518.69,"end":6519.21},{"text":"of","start":6519.21,"end":6519.37},{"text":"the","start":6519.37,"end":6519.53},{"text":"terms","start":6519.53,"end":6519.81},{"text":"of","start":6519.81,"end":6520.05},{"text":"Reference","start":6520.05,"end":6520.65},{"text":"has","start":6520.65,"end":6520.97},{"text":"made","start":6520.97,"end":6521.17},{"text":"it","start":6521.17,"end":6521.37},{"text":"clear","start":6521.37,"end":6521.65},{"text":"that","start":6521.65,"end":6521.93},{"text":"throughout","start":6521.93,"end":6522.33},{"text":"the","start":6522.33,"end":6522.57},{"text":"work","start":6522.57,"end":6522.89},{"text":"of","start":6522.97,"end":6523.29},{"text":"this","start":6523.29,"end":6523.57},{"text":"Committee,","start":6523.57,"end":6523.93},{"text":"this","start":6525.29,"end":6525.61},{"text":"Committee","start":6525.61,"end":6525.93},{"text":"should","start":6525.93,"end":6526.21},{"text":"take","start":6526.21,"end":6526.41},{"text":"into","start":6526.41,"end":6526.73},{"text":"consideration","start":6527.13,"end":6527.89},{"text":"the","start":6527.89,"end":6528.13},{"text":"work","start":6528.13,"end":6528.33},{"text":"of","start":6528.33,"end":6528.53},{"text":"other","start":6528.53,"end":6528.81},{"text":"relevant","start":6528.889,"end":6529.53},{"text":"forums.","start":6529.53,"end":6530.25}]},{"text":"I believe this Committee is properly guided on that matter.","start":6530.41,"end":6533.77,"topics":[],"words":[{"text":"I","start":6530.41,"end":6530.73},{"text":"believe","start":6530.73,"end":6531.05},{"text":"this","start":6531.29,"end":6531.61},{"text":"Committee","start":6531.61,"end":6531.89},{"text":"is","start":6531.89,"end":6532.17},{"text":"properly","start":6532.17,"end":6532.57},{"text":"guided","start":6532.57,"end":6532.97},{"text":"on","start":6532.97,"end":6533.25},{"text":"that","start":6533.25,"end":6533.45},{"text":"matter.","start":6533.45,"end":6533.77}]},{"text":"We are, however, not bound to retain, complement or uphold the existing standards, but to take them into account.","start":6534.25,"end":6543.19,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":6534.25,"end":6534.57},{"text":"are,","start":6534.57,"end":6534.77},{"text":"however,","start":6534.77,"end":6535.05},{"text":"not","start":6535.13,"end":6535.45},{"text":"bound","start":6535.45,"end":6535.81},{"text":"to","start":6535.81,"end":6536.09},{"text":"retain,","start":6536.09,"end":6536.65},{"text":"complement","start":6537.53,"end":6538.25},{"text":"or","start":6538.95,"end":6539.11},{"text":"uphold","start":6539.11,"end":6539.59},{"text":"the","start":6539.67,"end":6539.99},{"text":"existing","start":6539.99,"end":6540.55},{"text":"standards,","start":6540.55,"end":6541.19},{"text":"but","start":6541.51,"end":6541.83},{"text":"to","start":6541.83,"end":6542.03},{"text":"take","start":6542.03,"end":6542.23},{"text":"them","start":6542.23,"end":6542.51},{"text":"into","start":6542.51,"end":6542.83},{"text":"account.","start":6542.83,"end":6543.19}]},{"text":"One of the concerns regarding the existing exchange of Information mechanism, especially in relation to developing countries, has been the high cost of implementation and participation of the standards which is not just in terms of acquiring the costly infrastructure, but also the annual fees for subscription and access to the systems that are needed to implement these standards, among others.","start":6545.11,"end":6572.08,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"One","start":6545.11,"end":6545.43},{"text":"of","start":6545.43,"end":6545.59},{"text":"the","start":6545.59,"end":6545.71},{"text":"concerns","start":6545.71,"end":6546.23},{"text":"regarding","start":6546.23,"end":6546.79},{"text":"the","start":6546.79,"end":6547.11},{"text":"existing","start":6547.11,"end":6547.75},{"text":"exchange","start":6548.07,"end":6548.59},{"text":"of","start":6548.59,"end":6548.79},{"text":"Information","start":6548.79,"end":6549.11},{"text":"mechanism,","start":6549.43,"end":6550.07},{"text":"especially","start":6550.47,"end":6550.87},{"text":"in","start":6550.95,"end":6551.27},{"text":"relation","start":6551.27,"end":6551.67},{"text":"to","start":6551.67,"end":6552.07},{"text":"developing","start":6552.31,"end":6552.99},{"text":"countries,","start":6552.99,"end":6553.35},{"text":"has","start":6553.75,"end":6554.03},{"text":"been","start":6554.03,"end":6554.19},{"text":"the","start":6554.19,"end":6554.35},{"text":"high","start":6554.35,"end":6554.629},{"text":"cost","start":6554.629,"end":6555.03},{"text":"of","start":6555.03,"end":6555.43},{"text":"implementation","start":6555.59,"end":6556.47},{"text":"and","start":6556.79,"end":6557.15},{"text":"participation","start":6557.15,"end":6557.95},{"text":"of","start":6557.95,"end":6558.23},{"text":"the","start":6558.23,"end":6558.43},{"text":"standards","start":6558.43,"end":6558.95},{"text":"which","start":6559.43,"end":6559.75},{"text":"is","start":6559.75,"end":6559.95},{"text":"not","start":6559.95,"end":6560.15},{"text":"just","start":6560.15,"end":6560.39},{"text":"in","start":6560.39,"end":6560.59},{"text":"terms","start":6560.59,"end":6560.87},{"text":"of","start":6560.87,"end":6561.23},{"text":"acquiring","start":6561.23,"end":6561.87},{"text":"the","start":6561.87,"end":6562.11},{"text":"costly","start":6562.11,"end":6562.63},{"text":"infrastructure,","start":6562.63,"end":6563.59},{"text":"but","start":6564.24,"end":6564.4},{"text":"also","start":6564.4,"end":6564.68},{"text":"the","start":6564.68,"end":6564.96},{"text":"annual","start":6564.96,"end":6565.4},{"text":"fees","start":6565.4,"end":6565.8},{"text":"for","start":6565.8,"end":6566.04},{"text":"subscription","start":6566.04,"end":6566.8},{"text":"and","start":6566.88,"end":6567.28},{"text":"access","start":6567.28,"end":6567.68},{"text":"to","start":6567.76,"end":6568.04},{"text":"the","start":6568.04,"end":6568.24},{"text":"systems","start":6568.24,"end":6568.68},{"text":"that","start":6568.68,"end":6568.8},{"text":"are","start":6568.8,"end":6568.92},{"text":"needed","start":6568.92,"end":6569.28},{"text":"to","start":6569.28,"end":6569.48},{"text":"implement","start":6569.48,"end":6569.84},{"text":"these","start":6569.92,"end":6570.28},{"text":"standards,","start":6570.28,"end":6570.8},{"text":"among","start":6571.28,"end":6571.68},{"text":"others.","start":6571.68,"end":6572.08}]},{"text":"Had these standards been developed under the UN platform, more discussions would have gone into developing affordable and accessible globally effective mechanisms.","start":6573.04,"end":6584.64,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Had","start":6573.04,"end":6573.32},{"text":"these","start":6573.32,"end":6573.56},{"text":"standards","start":6573.56,"end":6574.04},{"text":"been","start":6574.04,"end":6574.28},{"text":"developed","start":6574.28,"end":6574.84},{"text":"under","start":6574.84,"end":6575.12},{"text":"the","start":6575.12,"end":6575.36},{"text":"UN","start":6575.36,"end":6575.68},{"text":"platform,","start":6576.08,"end":6576.64},{"text":"more","start":6577.04,"end":6577.36},{"text":"discussions","start":6577.36,"end":6577.92},{"text":"would","start":6577.92,"end":6578.12},{"text":"have","start":6578.12,"end":6578.32},{"text":"gone","start":6578.32,"end":6578.68},{"text":"into","start":6578.68,"end":6579},{"text":"developing","start":6579,"end":6579.76},{"text":"affordable","start":6579.999,"end":6580.72},{"text":"and","start":6581.12,"end":6581.44},{"text":"accessible","start":6581.44,"end":6582.16},{"text":"globally","start":6582.56,"end":6583.24},{"text":"effective","start":6583.24,"end":6583.76},{"text":"mechanisms.","start":6583.76,"end":6584.64}]}]},{"sentences":[{"text":"And this would have had a positive effect on the fight against illicit financial flows, especially by diversity developing countries.","start":6584.88,"end":6591.19,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"And","start":6584.88,"end":6585.16},{"text":"this","start":6585.16,"end":6585.32},{"text":"would","start":6585.32,"end":6585.52},{"text":"have","start":6585.52,"end":6585.72},{"text":"had","start":6585.72,"end":6585.88},{"text":"a","start":6585.88,"end":6586.04},{"text":"positive","start":6586.04,"end":6586.48},{"text":"effect","start":6586.56,"end":6586.96},{"text":"on","start":6587.36,"end":6587.64},{"text":"the","start":6587.64,"end":6587.8},{"text":"fight","start":6587.8,"end":6588.08},{"text":"against","start":6588.16,"end":6588.48},{"text":"illicit","start":6588.48,"end":6589},{"text":"financial","start":6589,"end":6589.24},{"text":"flows,","start":6589.24,"end":6589.72},{"text":"especially","start":6589.72,"end":6589.96},{"text":"by","start":6589.96,"end":6590.2},{"text":"diversity","start":6590.2,"end":6590.4},{"text":"developing","start":6590.47,"end":6590.91},{"text":"countries.","start":6590.91,"end":6591.19}]},{"text":"We therefore remain guided by the mandate that has been given to this Committee which is to establish fully inclusive and effective international tax cooperation in terms of substance and process, because no such cooperation or system or standards currently exist.","start":6592.87,"end":6610.55,"topics":[],"words":[{"text":"We","start":6592.87,"end":6593.23},{"text":"therefore","start":6593.23,"end":6593.75},{"text":"remain","start":6593.75,"end":6594.23},{"text":"guided","start":6594.23,"end":6594.63},{"text":"by","start":6594.63,"end":6594.87},{"text":"the","start":6594.87,"end":6595.03},{"text":"mandate","start":6595.03,"end":6595.47},{"text":"that","start":6595.47,"end":6595.63},{"text":"has","start":6595.63,"end":6595.79},{"text":"been","start":6595.79,"end":6595.95},{"text":"given","start":6595.95,"end":6596.23},{"text":"to","start":6596.23,"end":6596.51},{"text":"this","start":6596.51,"end":6596.75},{"text":"Committee","start":6596.75,"end":6597.11},{"text":"which","start":6597.59,"end":6597.91},{"text":"is","start":6597.91,"end":6598.11},{"text":"to","start":6598.11,"end":6598.31},{"text":"establish","start":6598.31,"end":6598.91},{"text":"fully","start":6598.91,"end":6599.35},{"text":"inclusive","start":6599.35,"end":6600.07},{"text":"and","start":6600.07,"end":6600.47},{"text":"effective","start":6600.47,"end":6601.15},{"text":"international","start":6601.15,"end":6601.51},{"text":"tax","start":6601.67,"end":6602.03},{"text":"cooperation","start":6602.03,"end":6602.71},{"text":"in","start":6602.71,"end":6602.99},{"text":"terms","start":6602.99,"end":6603.19},{"text":"of","start":6603.19,"end":6603.43},{"text":"substance","start":6603.43,"end":6603.91},{"text":"and","start":6603.91,"end":6604.15},{"text":"process,","start":6604.15,"end":6604.47},{"text":"because","start":6605.27,"end":6605.67},{"text":"no","start":6605.67,"end":6606.03},{"text":"such","start":6606.03,"end":6606.349},{"text":"cooperation","start":6606.349,"end":6607.11},{"text":"or","start":6607.51,"end":6607.91},{"text":"system","start":6607.91,"end":6608.31},{"text":"or","start":6608.71,"end":6609.03},{"text":"standards","start":6609.03,"end":6609.55},{"text":"currently","start":6609.55,"end":6609.91},{"text":"exist.","start":6609.99,"end":6610.55}]},{"text":"Thank you, Chair.","start":6610.71,"end":6611.43,"topics":[],"words":[{"text":"Thank","start":6610.71,"end":6611.03},{"text":"you,","start":6611.03,"end":6611.15},{"text":"Chair.","start":6611.15,"end":6611.43}]},{"text":"Thank you.","start":6613.11,"end":6613.67,"topics":[],"words":[{"text":"Thank","start":6613.11,"end":6613.47},{"text":"you.","start":6613.47,"end":6613.67}]},{"text":"Kenya.","start":6613.67,"end":6614.23,"topics":[],"words":[{"text":"Kenya.","start":6613.67,"end":6614.23}]}]}],"speaker":{"name":null,"affiliation":"KEN","affiliation_full":"Kenya","group":null,"function":"Representative"}},{"statement_number":70,"paragraphs":[{"sentences":[{"text":"Philippines, please.","start":6615.11,"end":6615.99,"topics":[],"words":[{"text":"Philippines,","start":6615.11,"end":6615.75},{"text":"please.","start":6615.75,"end":6615.99}]},{"text":"I think Philippines.","start":6615.99,"end":6616.68,"topics":[],"words":[{"text":"I","start":6615.99,"end":6616.15},{"text":"think","start":6616.15,"end":6616.27},{"text":"Philippines.","start":6616.27,"end":6616.68}]},{"text":"Mike to Philippines.","start":6617.87,"end":6618.75,"topics":[],"words":[{"text":"Mike","start":6617.87,"end":6618.07},{"text":"to","start":6618.07,"end":6618.23},{"text":"Philippines.","start":6618.23,"end":6618.75}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":71,"paragraphs":[{"sentences":[{"text":"Thank you. Mr. Kohlid.","start":6621.15,"end":6622.51,"topics":[],"words":[{"text":"Thank","start":6621.15,"end":6621.47},{"text":"you.","start":6621.47,"end":6621.59},{"text":"Mr.","start":6621.59,"end":6621.87},{"text":"Kohlid.","start":6621.87,"end":6622.51}]},{"text":"Exchange of information is an important provision to have in the Framework Convention and has been a proven effective tool for tax cooperation.","start":6623.15,"end":6629.87,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Exchange","start":6623.15,"end":6623.67},{"text":"of","start":6623.67,"end":6623.83},{"text":"information","start":6623.83,"end":6624.11},{"text":"is","start":6624.19,"end":6624.47},{"text":"an","start":6624.47,"end":6624.67},{"text":"important","start":6624.67,"end":6624.99},{"text":"provision","start":6624.99,"end":6625.51},{"text":"to","start":6625.51,"end":6625.71},{"text":"have","start":6625.71,"end":6625.83},{"text":"in","start":6625.83,"end":6625.95},{"text":"the","start":6625.95,"end":6626.07},{"text":"Framework","start":6626.07,"end":6626.47},{"text":"Convention","start":6626.47,"end":6626.91},{"text":"and","start":6626.91,"end":6627.11},{"text":"has","start":6627.11,"end":6627.27},{"text":"been","start":6627.27,"end":6627.43},{"text":"a","start":6627.43,"end":6627.55},{"text":"proven","start":6627.55,"end":6627.83},{"text":"effective","start":6627.83,"end":6628.27},{"text":"tool","start":6628.27,"end":6628.59},{"text":"for","start":6628.67,"end":6628.95},{"text":"tax","start":6628.95,"end":6629.19},{"text":"cooperation.","start":6629.19,"end":6629.87}]},{"text":"The provision should be high level and should not be too detailed.","start":6630.27,"end":6633.47,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":6630.27,"end":6630.55},{"text":"provision","start":6630.55,"end":6630.95},{"text":"should","start":6630.95,"end":6631.15},{"text":"be","start":6631.15,"end":6631.27},{"text":"high","start":6631.27,"end":6631.47},{"text":"level","start":6631.47,"end":6631.79},{"text":"and","start":6631.79,"end":6632.07},{"text":"should","start":6632.07,"end":6632.23},{"text":"not","start":6632.23,"end":6632.39},{"text":"be","start":6632.39,"end":6632.629},{"text":"too","start":6632.629,"end":6632.869},{"text":"detailed.","start":6632.869,"end":6633.47}]},{"text":"The operational details can be provided in a separate protocol.","start":6633.63,"end":6637.31,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":6633.63,"end":6633.91},{"text":"operational","start":6633.91,"end":6634.35},{"text":"details","start":6634.35,"end":6634.87},{"text":"can","start":6634.87,"end":6635.03},{"text":"be","start":6635.03,"end":6635.23},{"text":"provided","start":6635.23,"end":6635.75},{"text":"in","start":6635.75,"end":6636.03},{"text":"a","start":6636.03,"end":6636.23},{"text":"separate","start":6636.23,"end":6636.63},{"text":"protocol.","start":6636.63,"end":6637.31}]}]},{"sentences":[{"text":"We agree with Germany and other delegates and that the phrase foreseeably relevant be retained as this is already a technical term under current standards.","start":6637.71,"end":6646.46,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":6637.71,"end":6637.99},{"text":"agree","start":6637.99,"end":6638.19},{"text":"with","start":6638.19,"end":6638.39},{"text":"Germany","start":6638.39,"end":6638.83},{"text":"and","start":6638.83,"end":6638.95},{"text":"other","start":6638.95,"end":6639.15},{"text":"delegates","start":6639.15,"end":6639.63},{"text":"and","start":6639.63,"end":6639.83},{"text":"that","start":6639.83,"end":6640.11},{"text":"the","start":6640.19,"end":6640.47},{"text":"phrase","start":6640.47,"end":6640.83},{"text":"foreseeably","start":6640.99,"end":6641.79},{"text":"relevant","start":6641.87,"end":6642.51},{"text":"be","start":6642.78,"end":6642.9},{"text":"retained","start":6642.9,"end":6643.26},{"text":"as","start":6643.26,"end":6643.46},{"text":"this","start":6643.46,"end":6643.62},{"text":"is","start":6643.62,"end":6643.78},{"text":"already","start":6643.78,"end":6643.98},{"text":"a","start":6643.98,"end":6644.18},{"text":"technical","start":6644.18,"end":6644.58},{"text":"term","start":6644.58,"end":6644.94},{"text":"under","start":6645.1,"end":6645.46},{"text":"current","start":6645.46,"end":6645.82},{"text":"standards.","start":6645.82,"end":6646.46}]},{"text":"Changing the terms might lead to confusion in its interpretation.","start":6646.86,"end":6650.14,"topics":[],"words":[{"text":"Changing","start":6646.86,"end":6647.3},{"text":"the","start":6647.3,"end":6647.46},{"text":"terms","start":6647.46,"end":6647.7},{"text":"might","start":6647.7,"end":6647.94},{"text":"lead","start":6647.94,"end":6648.14},{"text":"to","start":6648.14,"end":6648.38},{"text":"confusion","start":6648.38,"end":6648.94},{"text":"in","start":6648.94,"end":6649.14},{"text":"its","start":6649.14,"end":6649.34},{"text":"interpretation.","start":6649.34,"end":6650.14}]},{"text":"The provision at the very least should have the key element elements for effective exchange and use of information, especially ensuring the data's confidentiality and security.","start":6650.78,"end":6660.14,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"The","start":6650.78,"end":6651.06},{"text":"provision","start":6651.06,"end":6651.42},{"text":"at","start":6651.42,"end":6651.62},{"text":"the","start":6651.62,"end":6651.74},{"text":"very","start":6651.74,"end":6651.9},{"text":"least","start":6651.9,"end":6652.14},{"text":"should","start":6652.14,"end":6652.34},{"text":"have","start":6652.34,"end":6652.5},{"text":"the","start":6652.5,"end":6652.66},{"text":"key","start":6652.66,"end":6652.86},{"text":"element","start":6652.86,"end":6653.26},{"text":"elements","start":6653.42,"end":6653.86},{"text":"for","start":6653.86,"end":6654.1},{"text":"effective","start":6654.1,"end":6654.54},{"text":"exchange","start":6654.54,"end":6655.02},{"text":"and","start":6655.02,"end":6655.22},{"text":"use","start":6655.22,"end":6655.42},{"text":"of","start":6655.42,"end":6655.66},{"text":"information,","start":6655.66,"end":6655.98},{"text":"especially","start":6656.7,"end":6657.1},{"text":"ensuring","start":6657.18,"end":6657.7},{"text":"the","start":6657.7,"end":6657.94},{"text":"data's","start":6657.94,"end":6658.54},{"text":"confidentiality","start":6658.699,"end":6659.66},{"text":"and","start":6659.66,"end":6659.86},{"text":"security.","start":6659.86,"end":6660.14}]},{"text":"We agree, like India and Brazil, that it should be a standalone provision that should generally apply to the provisions that require it.","start":6660.86,"end":6668.7,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"We","start":6660.86,"end":6661.18},{"text":"agree,","start":6661.18,"end":6661.5},{"text":"like","start":6661.9,"end":6662.26},{"text":"India","start":6662.26,"end":6662.58},{"text":"and","start":6662.58,"end":6662.82},{"text":"Brazil,","start":6662.82,"end":6663.26},{"text":"that","start":6663.26,"end":6663.46},{"text":"it","start":6663.46,"end":6663.62},{"text":"should","start":6663.62,"end":6663.78},{"text":"be","start":6663.78,"end":6663.98},{"text":"a","start":6663.98,"end":6664.18},{"text":"standalone","start":6664.18,"end":6664.78},{"text":"provision","start":6664.78,"end":6665.26},{"text":"that","start":6665.74,"end":6666.06},{"text":"should","start":6666.06,"end":6666.26},{"text":"generally","start":6666.26,"end":6666.66},{"text":"apply","start":6666.66,"end":6667.06},{"text":"to","start":6667.06,"end":6667.3},{"text":"the","start":6667.3,"end":6667.46},{"text":"provisions","start":6667.46,"end":6667.94},{"text":"that","start":6667.94,"end":6668.1},{"text":"require","start":6668.1,"end":6668.42},{"text":"it.","start":6668.42,"end":6668.7}]},{"text":"Thank you.","start":6669.25,"end":6669.73,"topics":[],"words":[{"text":"Thank","start":6669.25,"end":6669.45},{"text":"you.","start":6669.45,"end":6669.73}]}]}],"speaker":{"name":null,"affiliation":"PHL","affiliation_full":"Philippines","group":null,"function":"Representative"}},{"statement_number":72,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6671.65,"end":6672.13,"topics":[],"words":[{"text":"Thank","start":6671.65,"end":6671.97},{"text":"you.","start":6671.97,"end":6672.13}]},{"text":"Philippines.","start":6672.13,"end":6672.77,"topics":[],"words":[{"text":"Philippines.","start":6672.13,"end":6672.77}]},{"text":"Poland, please.","start":6673.33,"end":6674.29,"topics":[],"words":[{"text":"Poland,","start":6673.33,"end":6673.89},{"text":"please.","start":6673.89,"end":6674.29}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":73,"paragraphs":[{"sentences":[{"text":"Thank you, Mr. Co Chair.","start":6677.73,"end":6679.57,"topics":[],"words":[{"text":"Thank","start":6677.73,"end":6678.05},{"text":"you,","start":6678.05,"end":6678.17},{"text":"Mr.","start":6678.17,"end":6678.53},{"text":"Co","start":6678.85,"end":6679.21},{"text":"Chair.","start":6679.21,"end":6679.57}]},{"text":"Poland recognizes big importance of the exchange of information for tax purposes.","start":6680.69,"end":6686.77,"topics":[],"words":[{"text":"Poland","start":6680.69,"end":6681.21},{"text":"recognizes","start":6681.21,"end":6682.05},{"text":"big","start":6682.29,"end":6682.61},{"text":"importance","start":6682.61,"end":6683.17},{"text":"of","start":6683.17,"end":6683.37},{"text":"the","start":6683.37,"end":6683.53},{"text":"exchange","start":6683.53,"end":6683.89},{"text":"of","start":6683.89,"end":6684.05},{"text":"information","start":6684.05,"end":6684.37},{"text":"for","start":6685.41,"end":6685.73},{"text":"tax","start":6685.73,"end":6686.05},{"text":"purposes.","start":6686.05,"end":6686.77}]},{"text":"Importance and significance for the effective application of international tax treaties combating tax avoidance and evasion.","start":6688.29,"end":6697.74,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Importance","start":6688.29,"end":6688.89},{"text":"and","start":6688.89,"end":6689.17},{"text":"significance","start":6689.17,"end":6689.89},{"text":"for","start":6689.97,"end":6690.25},{"text":"the","start":6690.25,"end":6690.53},{"text":"effective","start":6690.69,"end":6691.29},{"text":"application","start":6691.29,"end":6691.77},{"text":"of","start":6691.77,"end":6691.97},{"text":"international","start":6691.97,"end":6692.29},{"text":"tax","start":6692.45,"end":6692.81},{"text":"treaties","start":6692.81,"end":6693.41},{"text":"combating","start":6694.86,"end":6695.26},{"text":"tax","start":6695.26,"end":6695.54},{"text":"avoidance","start":6695.54,"end":6696.14},{"text":"and","start":6696.14,"end":6696.46},{"text":"evasion.","start":6696.94,"end":6697.74}]},{"text":"However, having said that, we would like to support remarks by Germany, Canada, Switzerland and other countries to the existing and proposed draft of this article 10.","start":6698.86,"end":6714.3,"topics":[],"words":[{"text":"However,","start":6698.86,"end":6699.26},{"text":"having","start":6699.5,"end":6699.82},{"text":"said","start":6699.82,"end":6700.14},{"text":"that,","start":6700.14,"end":6700.54},{"text":"we","start":6701.02,"end":6701.34},{"text":"would","start":6701.34,"end":6701.58},{"text":"like","start":6701.58,"end":6701.82},{"text":"to","start":6701.82,"end":6702.14},{"text":"support","start":6702.46,"end":6702.86},{"text":"remarks","start":6703.1,"end":6703.82},{"text":"by","start":6703.98,"end":6704.34},{"text":"Germany,","start":6704.34,"end":6705.02},{"text":"Canada,","start":6705.02,"end":6705.42},{"text":"Switzerland","start":6705.5,"end":6706.1},{"text":"and","start":6706.1,"end":6706.42},{"text":"other","start":6706.42,"end":6706.78},{"text":"countries","start":6706.78,"end":6707.18},{"text":"to","start":6708.78,"end":6709.06},{"text":"the","start":6709.06,"end":6709.34},{"text":"existing","start":6709.66,"end":6710.3},{"text":"and","start":6710.94,"end":6711.3},{"text":"proposed","start":6711.3,"end":6711.82},{"text":"draft","start":6712.38,"end":6712.9},{"text":"of","start":6712.9,"end":6713.1},{"text":"this","start":6713.1,"end":6713.42},{"text":"article","start":6713.42,"end":6713.82},{"text":"10.","start":6713.9,"end":6714.3}]}]},{"sentences":[{"text":"We believe that proposal does not create a commitment but a direct obligation to exchange of information and sets up direct rules.","start":6716.62,"end":6728.23,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":6716.62,"end":6716.9},{"text":"believe","start":6716.9,"end":6717.18},{"text":"that","start":6717.18,"end":6717.58},{"text":"proposal","start":6717.66,"end":6718.38},{"text":"does","start":6718.62,"end":6718.98},{"text":"not","start":6718.98,"end":6719.34},{"text":"create","start":6719.99,"end":6720.23},{"text":"a","start":6720.47,"end":6720.75},{"text":"commitment","start":6720.75,"end":6721.35},{"text":"but","start":6721.51,"end":6721.83},{"text":"a","start":6721.83,"end":6722.03},{"text":"direct","start":6722.03,"end":6722.31},{"text":"obligation","start":6722.31,"end":6722.95},{"text":"to","start":6722.95,"end":6723.15},{"text":"exchange","start":6723.15,"end":6723.55},{"text":"of","start":6723.55,"end":6723.71},{"text":"information","start":6723.71,"end":6723.99},{"text":"and","start":6724.23,"end":6724.55},{"text":"sets","start":6724.55,"end":6724.91},{"text":"up","start":6724.91,"end":6725.19},{"text":"direct","start":6727.27,"end":6727.67},{"text":"rules.","start":6727.75,"end":6728.23}]},{"text":"And as far as I understand in the resolution and in the terms of reference, we rather decided to create a commitment in the Framework Convention and to devote protocols to have more detailed rules how we would like to fulfill these commitments.","start":6729.19,"end":6754.61,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":6729.19,"end":6729.55},{"text":"as","start":6729.55,"end":6729.79},{"text":"far","start":6729.79,"end":6729.99},{"text":"as","start":6729.99,"end":6730.19},{"text":"I","start":6730.19,"end":6730.39},{"text":"understand","start":6730.39,"end":6730.71},{"text":"in","start":6731.51,"end":6731.83},{"text":"the","start":6731.83,"end":6732.15},{"text":"resolution","start":6732.47,"end":6733.11},{"text":"and","start":6733.11,"end":6733.31},{"text":"in","start":6733.31,"end":6733.47},{"text":"the","start":6733.47,"end":6733.63},{"text":"terms","start":6733.63,"end":6733.87},{"text":"of","start":6733.87,"end":6734.11},{"text":"reference,","start":6734.11,"end":6734.71},{"text":"we","start":6735.43,"end":6735.79},{"text":"rather","start":6735.79,"end":6736.23},{"text":"decided","start":6736.31,"end":6736.95},{"text":"to","start":6737.11,"end":6737.51},{"text":"create","start":6739.11,"end":6739.51},{"text":"a","start":6739.59,"end":6739.87},{"text":"commitment","start":6739.87,"end":6740.47},{"text":"in","start":6740.63,"end":6740.91},{"text":"the","start":6740.91,"end":6741.19},{"text":"Framework","start":6741.35,"end":6742.03},{"text":"Convention","start":6742.03,"end":6742.79},{"text":"and","start":6743.35,"end":6743.75},{"text":"to","start":6743.91,"end":6744.31},{"text":"devote","start":6745.03,"end":6745.63},{"text":"protocols","start":6745.63,"end":6746.23},{"text":"to","start":6746.23,"end":6746.51},{"text":"have","start":6746.51,"end":6746.87},{"text":"more","start":6747.33,"end":6747.57},{"text":"detailed","start":6748.21,"end":6748.93},{"text":"rules","start":6749.25,"end":6749.73},{"text":"how","start":6750.61,"end":6750.89},{"text":"we","start":6750.89,"end":6751.05},{"text":"would","start":6751.05,"end":6751.25},{"text":"like","start":6751.25,"end":6751.53},{"text":"to","start":6751.53,"end":6751.89},{"text":"fulfill","start":6753.17,"end":6753.65},{"text":"these","start":6753.65,"end":6753.93},{"text":"commitments.","start":6753.93,"end":6754.61}]},{"text":"As far as the specific issues are concerned, Poland would prefer to keep reference to the well established standards of exchange of information, namely the foreseeable relevance.","start":6756.05,"end":6774.3,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"As","start":6756.05,"end":6756.33},{"text":"far","start":6756.33,"end":6756.49},{"text":"as","start":6756.49,"end":6756.65},{"text":"the","start":6756.65,"end":6756.89},{"text":"specific","start":6756.89,"end":6757.49},{"text":"issues","start":6757.73,"end":6758.13},{"text":"are","start":6758.45,"end":6758.77},{"text":"concerned,","start":6758.77,"end":6759.49},{"text":"Poland","start":6760.85,"end":6761.33},{"text":"would","start":6761.33,"end":6761.57},{"text":"prefer","start":6761.57,"end":6761.97},{"text":"to","start":6762.05,"end":6762.45},{"text":"keep","start":6763.73,"end":6764.13},{"text":"reference","start":6764.37,"end":6765.13},{"text":"to","start":6765.13,"end":6765.37},{"text":"the","start":6765.37,"end":6765.65},{"text":"well","start":6765.97,"end":6766.33},{"text":"established","start":6766.33,"end":6767.01},{"text":"standards","start":6767.41,"end":6768.05},{"text":"of","start":6768.21,"end":6768.57},{"text":"exchange","start":6768.57,"end":6769.09},{"text":"of","start":6769.09,"end":6769.33},{"text":"information,","start":6769.33,"end":6769.65},{"text":"namely","start":6770.85,"end":6771.41},{"text":"the","start":6771.81,"end":6772.21},{"text":"foreseeable","start":6772.94,"end":6773.58},{"text":"relevance.","start":6773.58,"end":6774.3}]},{"text":"It is very important notion of exchange of information and it is well established in the international practice.","start":6775.1,"end":6782.78,"topics":[],"words":[{"text":"It","start":6775.1,"end":6775.38},{"text":"is","start":6775.38,"end":6775.58},{"text":"very","start":6775.58,"end":6775.86},{"text":"important","start":6775.86,"end":6776.22},{"text":"notion","start":6776.86,"end":6777.3},{"text":"of","start":6777.3,"end":6777.5},{"text":"exchange","start":6777.5,"end":6777.94},{"text":"of","start":6777.94,"end":6778.14},{"text":"information","start":6778.14,"end":6778.46},{"text":"and","start":6779.5,"end":6779.9},{"text":"it","start":6779.9,"end":6780.18},{"text":"is","start":6780.18,"end":6780.38},{"text":"well","start":6780.38,"end":6780.62},{"text":"established","start":6780.62,"end":6781.1},{"text":"in","start":6781.1,"end":6781.26},{"text":"the","start":6781.26,"end":6781.42},{"text":"international","start":6781.42,"end":6781.74},{"text":"practice.","start":6782.06,"end":6782.78}]},{"text":"And it is very important factor to avoid fishing expeditions, which is like the crucial issue in exchange of information not only for the competent authorities and for the Member States, but also for the taxpayers.","start":6783.42,"end":6806.41,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"And","start":6783.42,"end":6783.82},{"text":"it","start":6786.54,"end":6786.82},{"text":"is","start":6786.82,"end":6787.06},{"text":"very","start":6787.06,"end":6787.38},{"text":"important","start":6787.38,"end":6787.74},{"text":"factor","start":6788.3,"end":6788.9},{"text":"to","start":6788.9,"end":6789.18},{"text":"avoid","start":6789.18,"end":6789.66},{"text":"fishing","start":6789.98,"end":6790.5},{"text":"expeditions,","start":6790.5,"end":6791.14},{"text":"which","start":6791.14,"end":6791.38},{"text":"is","start":6791.38,"end":6791.66},{"text":"like","start":6794.14,"end":6794.54},{"text":"the","start":6795.42,"end":6795.7},{"text":"crucial","start":6795.7,"end":6796.3},{"text":"issue","start":6796.94,"end":6797.34},{"text":"in","start":6797.98,"end":6798.3},{"text":"exchange","start":6798.3,"end":6798.7},{"text":"of","start":6798.7,"end":6798.86},{"text":"information","start":6798.86,"end":6799.14},{"text":"not","start":6799.77,"end":6799.89},{"text":"only","start":6799.89,"end":6800.13},{"text":"for","start":6800.13,"end":6800.41},{"text":"the","start":6800.41,"end":6800.73},{"text":"competent","start":6800.89,"end":6801.53},{"text":"authorities","start":6801.53,"end":6802.05},{"text":"and","start":6802.05,"end":6802.33},{"text":"for","start":6802.33,"end":6802.53},{"text":"the","start":6802.53,"end":6802.77},{"text":"Member","start":6802.77,"end":6803.09},{"text":"States,","start":6803.09,"end":6803.41},{"text":"but","start":6803.41,"end":6803.65},{"text":"also","start":6803.65,"end":6803.93},{"text":"for","start":6803.93,"end":6804.21},{"text":"the","start":6804.21,"end":6804.49},{"text":"taxpayers.","start":6805.45,"end":6806.41}]}]},{"sentences":[{"text":"So I think that I stop with all this with these remarks here repeating that you would like to subscribe to the remarks of Germany, Canada and Switzerland and other countries.","start":6807.29,"end":6821.69,"topics":[],"words":[{"text":"So","start":6807.29,"end":6807.61},{"text":"I","start":6807.61,"end":6807.81},{"text":"think","start":6807.81,"end":6808.01},{"text":"that","start":6808.01,"end":6808.33},{"text":"I","start":6808.97,"end":6809.33},{"text":"stop","start":6809.33,"end":6809.69},{"text":"with","start":6809.69,"end":6810.09},{"text":"all","start":6810.09,"end":6810.37},{"text":"this","start":6810.37,"end":6810.65},{"text":"with","start":6812.01,"end":6812.33},{"text":"these","start":6812.33,"end":6812.65},{"text":"remarks","start":6812.89,"end":6813.53},{"text":"here","start":6813.53,"end":6813.85},{"text":"repeating","start":6814.65,"end":6815.29},{"text":"that","start":6815.29,"end":6815.57},{"text":"you","start":6815.57,"end":6815.73},{"text":"would","start":6815.73,"end":6815.93},{"text":"like","start":6815.93,"end":6816.13},{"text":"to","start":6816.13,"end":6816.33},{"text":"subscribe","start":6816.33,"end":6816.89},{"text":"to","start":6816.89,"end":6817.21},{"text":"the","start":6817.29,"end":6817.69},{"text":"remarks","start":6818.65,"end":6819.21},{"text":"of","start":6819.21,"end":6819.37},{"text":"Germany,","start":6819.37,"end":6819.85},{"text":"Canada","start":6819.85,"end":6820.13},{"text":"and","start":6820.13,"end":6820.37},{"text":"Switzerland","start":6820.37,"end":6820.85},{"text":"and","start":6820.85,"end":6821.09},{"text":"other","start":6821.09,"end":6821.33},{"text":"countries.","start":6821.33,"end":6821.69}]},{"text":"Thank you.","start":6821.69,"end":6822.33,"topics":[],"words":[{"text":"Thank","start":6821.69,"end":6822.05},{"text":"you.","start":6822.05,"end":6822.33}]}]}],"speaker":{"name":null,"affiliation":"POL","affiliation_full":"Poland","group":null,"function":"Representative"}},{"statement_number":74,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6824.41,"end":6825.01,"topics":[],"words":[{"text":"Thank","start":6824.41,"end":6824.77},{"text":"you.","start":6824.77,"end":6825.01}]},{"text":"Paul and Ogiera, please.","start":6825.01,"end":6826.33,"topics":[],"words":[{"text":"Paul","start":6825.01,"end":6825.33},{"text":"and","start":6825.33,"end":6825.49},{"text":"Ogiera,","start":6825.49,"end":6826.05},{"text":"please.","start":6826.05,"end":6826.33}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":75,"paragraphs":[{"sentences":[{"text":"Thank you.","start":6831.72,"end":6832.2,"topics":[],"words":[{"text":"Thank","start":6831.72,"end":6831.92},{"text":"you.","start":6831.92,"end":6832.2}]},{"text":"Co lead we endorse what was said by Zambia on behalf of the African group.","start":6833.16,"end":6838.4,"topics":[],"words":[{"text":"Co","start":6833.16,"end":6833.52},{"text":"lead","start":6833.52,"end":6833.88},{"text":"we","start":6833.88,"end":6834.2},{"text":"endorse","start":6834.2,"end":6834.68},{"text":"what","start":6834.68,"end":6834.8},{"text":"was","start":6834.8,"end":6834.96},{"text":"said","start":6834.96,"end":6835.16},{"text":"by","start":6835.16,"end":6835.48},{"text":"Zambia","start":6836.2,"end":6836.84},{"text":"on","start":6836.84,"end":6837.04},{"text":"behalf","start":6837.04,"end":6837.36},{"text":"of","start":6837.36,"end":6837.52},{"text":"the","start":6837.52,"end":6837.72},{"text":"African","start":6837.72,"end":6838.16},{"text":"group.","start":6838.16,"end":6838.4}]},{"text":"We support strengthening the exchange of information in tax matters.","start":6838.4,"end":6841.88,"topics":[],"words":[{"text":"We","start":6838.4,"end":6838.64},{"text":"support","start":6838.64,"end":6838.92},{"text":"strengthening","start":6839,"end":6839.68},{"text":"the","start":6839.68,"end":6839.84},{"text":"exchange","start":6839.84,"end":6840.2},{"text":"of","start":6840.2,"end":6840.32},{"text":"information","start":6840.32,"end":6840.6},{"text":"in","start":6840.76,"end":6841.04},{"text":"tax","start":6841.04,"end":6841.28},{"text":"matters.","start":6841.28,"end":6841.88}]},{"text":"We believe this is an essential tool to combat tax evasion, tax fraud and illicit financial flows.","start":6841.96,"end":6848.44,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"We","start":6841.96,"end":6842.24},{"text":"believe","start":6842.24,"end":6842.479},{"text":"this","start":6842.479,"end":6842.719},{"text":"is","start":6842.719,"end":6842.84},{"text":"an","start":6842.84,"end":6842.96},{"text":"essential","start":6842.96,"end":6843.44},{"text":"tool","start":6843.44,"end":6843.8},{"text":"to","start":6843.88,"end":6844.24},{"text":"combat","start":6844.24,"end":6844.76},{"text":"tax","start":6844.76,"end":6845.04},{"text":"evasion,","start":6845.04,"end":6845.76},{"text":"tax","start":6845.76,"end":6846.08},{"text":"fraud","start":6846.08,"end":6846.6},{"text":"and","start":6846.6,"end":6846.88},{"text":"illicit","start":6846.88,"end":6847.36},{"text":"financial","start":6847.36,"end":6847.64},{"text":"flows.","start":6847.72,"end":6848.44}]},{"text":"In this regard we support the integration of language on information exchange exchange and at this stage higher level elements would be sufficient.","start":6848.84,"end":6855.98,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"In","start":6848.84,"end":6849.12},{"text":"this","start":6849.12,"end":6849.32},{"text":"regard","start":6849.32,"end":6849.68},{"text":"we","start":6849.68,"end":6849.88},{"text":"support","start":6849.88,"end":6850.2},{"text":"the","start":6850.2,"end":6850.52},{"text":"integration","start":6850.52,"end":6851.12},{"text":"of","start":6851.12,"end":6851.36},{"text":"language","start":6851.36,"end":6851.68},{"text":"on","start":6851.68,"end":6851.88},{"text":"information","start":6851.88,"end":6852.2},{"text":"exchange","start":6852.2,"end":6852.63},{"text":"exchange","start":6852.7,"end":6853.06},{"text":"and","start":6853.06,"end":6853.22},{"text":"at","start":6853.22,"end":6853.34},{"text":"this","start":6853.34,"end":6853.46},{"text":"stage","start":6853.46,"end":6853.74},{"text":"higher","start":6853.74,"end":6853.98},{"text":"level","start":6853.98,"end":6854.3},{"text":"elements","start":6854.38,"end":6854.82},{"text":"would","start":6854.82,"end":6855.1},{"text":"be","start":6855.1,"end":6855.34},{"text":"sufficient.","start":6855.34,"end":6855.98}]}]},{"sentences":[{"text":"Elsewhere we note the importance of retaining clear and recognized criteria for truly foreseeably relevant information that shouldn't hinder proceedings but should guarantee legal certainty and prevent overly stringent requests.","start":6856.3,"end":6874.78,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Elsewhere","start":6856.3,"end":6856.82},{"text":"we","start":6856.82,"end":6856.98},{"text":"note","start":6856.98,"end":6857.22},{"text":"the","start":6857.22,"end":6857.34},{"text":"importance","start":6857.34,"end":6857.74},{"text":"of","start":6857.74,"end":6857.94},{"text":"retaining","start":6857.94,"end":6858.46},{"text":"clear","start":6858.54,"end":6858.94},{"text":"and","start":6858.94,"end":6859.22},{"text":"recognized","start":6859.22,"end":6859.7},{"text":"criteria","start":6859.7,"end":6860.46},{"text":"for","start":6860.94,"end":6861.34},{"text":"truly","start":6862.46,"end":6863.1},{"text":"foreseeably","start":6863.26,"end":6863.94},{"text":"relevant","start":6863.94,"end":6864.5},{"text":"information","start":6864.5,"end":6864.86},{"text":"that","start":6865.1,"end":6865.42},{"text":"shouldn't","start":6865.42,"end":6865.82},{"text":"hinder","start":6865.82,"end":6866.38},{"text":"proceedings","start":6866.94,"end":6867.5},{"text":"but","start":6867.5,"end":6867.7},{"text":"should","start":6867.7,"end":6867.9},{"text":"guarantee","start":6867.9,"end":6868.62},{"text":"legal","start":6868.86,"end":6869.3},{"text":"certainty","start":6869.3,"end":6869.82},{"text":"and","start":6869.82,"end":6870.14},{"text":"prevent","start":6871.02,"end":6871.5},{"text":"overly","start":6872.22,"end":6872.9},{"text":"stringent","start":6872.9,"end":6873.58},{"text":"requests.","start":6873.9,"end":6874.78}]},{"text":"We have doubts and a question regarding the scheme scope of the article.","start":6874.94,"end":6880.64,"topics":[],"words":[{"text":"We","start":6874.94,"end":6875.26},{"text":"have","start":6875.26,"end":6875.58},{"text":"doubts","start":6875.74,"end":6876.3},{"text":"and","start":6876.54,"end":6876.82},{"text":"a","start":6876.82,"end":6876.98},{"text":"question","start":6876.98,"end":6877.26},{"text":"regarding","start":6877.42,"end":6878.34},{"text":"the","start":6878.34,"end":6878.7},{"text":"scheme","start":6878.7,"end":6878.97},{"text":"scope","start":6879.12,"end":6879.6},{"text":"of","start":6879.84,"end":6880.12},{"text":"the","start":6880.12,"end":6880.32},{"text":"article.","start":6880.32,"end":6880.64}]},{"text":"Here we see that it is proposed that it cover tax of all nature of all nature that are foreseen to benefit governments or multinationals.","start":6880.96,"end":6893.44,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"Here","start":6880.96,"end":6881.36},{"text":"we","start":6881.36,"end":6881.72},{"text":"see","start":6881.72,"end":6881.96},{"text":"that","start":6881.96,"end":6882.12},{"text":"it","start":6882.12,"end":6882.28},{"text":"is","start":6882.28,"end":6882.48},{"text":"proposed","start":6882.48,"end":6883},{"text":"that","start":6883,"end":6883.24},{"text":"it","start":6883.24,"end":6883.48},{"text":"cover","start":6883.48,"end":6883.84},{"text":"tax","start":6884.16,"end":6884.56},{"text":"of","start":6884.64,"end":6884.96},{"text":"all","start":6884.96,"end":6885.28},{"text":"nature","start":6885.52,"end":6886},{"text":"of","start":6887.36,"end":6887.64},{"text":"all","start":6887.64,"end":6887.92},{"text":"nature","start":6887.92,"end":6888.4},{"text":"that","start":6888.88,"end":6889.2},{"text":"are","start":6889.2,"end":6889.44},{"text":"foreseen","start":6889.44,"end":6889.96},{"text":"to","start":6889.96,"end":6890.08},{"text":"benefit","start":6890.08,"end":6890.44},{"text":"governments","start":6890.44,"end":6891.04},{"text":"or","start":6891.04,"end":6891.44},{"text":"multinationals.","start":6892.48,"end":6893.44}]},{"text":"This but not including Social Security contributions.","start":6894,"end":6897.88,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"This","start":6894,"end":6894.4},{"text":"but","start":6895.52,"end":6895.84},{"text":"not","start":6895.84,"end":6896.08},{"text":"including","start":6896.08,"end":6896.4},{"text":"Social","start":6896.48,"end":6896.84},{"text":"Security","start":6896.84,"end":6897.2},{"text":"contributions.","start":6897.28,"end":6897.88}]},{"text":"This could produce operational difficulties for the competent authorities.","start":6897.88,"end":6901.44,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"This","start":6897.88,"end":6898.16},{"text":"could","start":6898.16,"end":6898.44},{"text":"produce","start":6898.44,"end":6898.96},{"text":"operational","start":6899.04,"end":6899.64},{"text":"difficulties","start":6899.64,"end":6900.2},{"text":"for","start":6900.2,"end":6900.32},{"text":"the","start":6900.32,"end":6900.44},{"text":"competent","start":6900.44,"end":6900.88},{"text":"authorities.","start":6900.88,"end":6901.44}]}]},{"sentences":[{"text":"Given the number of taxes, some of which aren't even administered by the tax authority.","start":6901.52,"end":6909.32,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"Given","start":6901.52,"end":6901.92},{"text":"the","start":6901.92,"end":6902.32},{"text":"number","start":6902.4,"end":6902.8},{"text":"of","start":6902.88,"end":6903.2},{"text":"taxes,","start":6903.2,"end":6903.84},{"text":"some","start":6905.16,"end":6905.32},{"text":"of","start":6905.32,"end":6905.52},{"text":"which","start":6905.52,"end":6905.72},{"text":"aren't","start":6905.72,"end":6906},{"text":"even","start":6906,"end":6906.2},{"text":"administered","start":6906.2,"end":6906.8},{"text":"by","start":6906.8,"end":6907},{"text":"the","start":6907,"end":6907.32},{"text":"tax","start":6908.2,"end":6908.6},{"text":"authority.","start":6908.68,"end":6909.32}]},{"text":"Having this provision in the text would generate human administrative and administrative burdens which would make tax monitoring more difficult.","start":6909.32,"end":6921.64,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Having","start":6909.32,"end":6909.68},{"text":"this","start":6909.68,"end":6910},{"text":"provision","start":6910,"end":6910.6},{"text":"in","start":6911.16,"end":6911.44},{"text":"the","start":6911.44,"end":6911.6},{"text":"text","start":6911.6,"end":6912.04},{"text":"would","start":6912.12,"end":6912.52},{"text":"generate","start":6913.8,"end":6914.4},{"text":"human","start":6914.4,"end":6914.76},{"text":"administrative","start":6915.96,"end":6916.84},{"text":"and","start":6916.92,"end":6917.28},{"text":"administrative","start":6917.28,"end":6918.12},{"text":"burdens","start":6918.12,"end":6918.6},{"text":"which","start":6918.6,"end":6918.8},{"text":"would","start":6918.8,"end":6919},{"text":"make","start":6919,"end":6919.24},{"text":"tax","start":6919.24,"end":6919.56},{"text":"monitoring","start":6920.439,"end":6921.04},{"text":"more","start":6921.04,"end":6921.2},{"text":"difficult.","start":6921.2,"end":6921.64}]},{"text":"Thank you.","start":6921.64,"end":6922.12,"topics":[],"words":[{"text":"Thank","start":6921.64,"end":6921.88},{"text":"you.","start":6921.88,"end":6922.12}]},{"text":"Thank you.","start":6922.92,"end":6923.4,"topics":[],"words":[{"text":"Thank","start":6922.92,"end":6923.24},{"text":"you.","start":6923.24,"end":6923.4}]},{"text":"Algeria, Ireland, please.","start":6923.4,"end":6924.84,"topics":[],"words":[{"text":"Algeria,","start":6923.4,"end":6924.04},{"text":"Ireland,","start":6924.04,"end":6924.48},{"text":"please.","start":6924.48,"end":6924.84}]}]}],"speaker":{"name":null,"affiliation":"DZA","affiliation_full":"Algeria","group":null,"function":"Representative"}},{"statement_number":76,"paragraphs":[{"sentences":[{"text":"Thank you Mr. Kohlid for giving me the floor and thank you for the work done on drafting this article.","start":6929.4,"end":6934.12,"topics":[],"words":[{"text":"Thank","start":6929.4,"end":6929.72},{"text":"you","start":6929.72,"end":6929.8},{"text":"Mr.","start":6929.8,"end":6930},{"text":"Kohlid","start":6930,"end":6930.52},{"text":"for","start":6930.52,"end":6930.68},{"text":"giving","start":6930.68,"end":6930.84},{"text":"me","start":6930.84,"end":6930.96},{"text":"the","start":6930.96,"end":6931.12},{"text":"floor","start":6931.12,"end":6931.4},{"text":"and","start":6931.4,"end":6931.64},{"text":"thank","start":6931.64,"end":6931.88},{"text":"you","start":6931.88,"end":6932},{"text":"for","start":6932,"end":6932.28},{"text":"the","start":6932.36,"end":6932.6},{"text":"work","start":6932.6,"end":6932.72},{"text":"done","start":6932.72,"end":6933},{"text":"on","start":6933,"end":6933.28},{"text":"drafting","start":6933.28,"end":6933.6},{"text":"this","start":6933.6,"end":6933.8},{"text":"article.","start":6933.8,"end":6934.12}]},{"text":"Like many others who've spoken already, I would like to align my comments with that of Germany, Canada, Portugal and others.","start":6935.59,"end":6940.87,"topics":[],"words":[{"text":"Like","start":6935.59,"end":6935.71},{"text":"many","start":6935.71,"end":6935.91},{"text":"others","start":6935.91,"end":6936.15},{"text":"who've","start":6936.15,"end":6936.43},{"text":"spoken","start":6936.43,"end":6936.71},{"text":"already,","start":6936.71,"end":6936.99},{"text":"I","start":6936.99,"end":6937.19},{"text":"would","start":6937.19,"end":6937.31},{"text":"like","start":6937.31,"end":6937.43},{"text":"to","start":6937.43,"end":6937.51},{"text":"align","start":6937.51,"end":6937.79},{"text":"my","start":6937.79,"end":6937.95},{"text":"comments","start":6937.95,"end":6938.23},{"text":"with","start":6938.23,"end":6938.51},{"text":"that","start":6938.51,"end":6938.67},{"text":"of","start":6938.67,"end":6938.91},{"text":"Germany,","start":6938.91,"end":6939.43},{"text":"Canada,","start":6939.43,"end":6939.75},{"text":"Portugal","start":6939.91,"end":6940.43},{"text":"and","start":6940.43,"end":6940.59},{"text":"others.","start":6940.59,"end":6940.87}]}]},{"sentences":[{"text":"After listening to colleagues here today, particularly the delegates for France and Spain, we think the way forward is to include this commitment as a high level commitment under Article 9.","start":6943.59,"end":6952.55,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"After","start":6943.59,"end":6943.91},{"text":"listening","start":6943.91,"end":6944.27},{"text":"to","start":6944.27,"end":6944.55},{"text":"colleagues","start":6944.55,"end":6945.07},{"text":"here","start":6945.07,"end":6945.23},{"text":"today,","start":6945.23,"end":6945.51},{"text":"particularly","start":6945.75,"end":6946.27},{"text":"the","start":6946.27,"end":6946.51},{"text":"delegates","start":6946.51,"end":6946.99},{"text":"for","start":6946.99,"end":6947.27},{"text":"France","start":6947.35,"end":6947.75},{"text":"and","start":6947.75,"end":6947.99},{"text":"Spain,","start":6947.99,"end":6948.35},{"text":"we","start":6948.35,"end":6948.59},{"text":"think","start":6948.59,"end":6948.75},{"text":"the","start":6948.75,"end":6948.87},{"text":"way","start":6948.87,"end":6948.99},{"text":"forward","start":6948.99,"end":6949.19},{"text":"is","start":6949.19,"end":6949.35},{"text":"to","start":6949.35,"end":6949.47},{"text":"include","start":6949.47,"end":6949.71},{"text":"this","start":6949.71,"end":6949.95},{"text":"commitment","start":6949.95,"end":6950.469},{"text":"as","start":6950.469,"end":6950.749},{"text":"a","start":6950.749,"end":6950.87},{"text":"high","start":6950.87,"end":6950.99},{"text":"level","start":6950.99,"end":6951.19},{"text":"commitment","start":6951.19,"end":6951.59},{"text":"under","start":6951.59,"end":6951.83},{"text":"Article","start":6951.83,"end":6952.15},{"text":"9.","start":6952.15,"end":6952.55}]},{"text":"But if we are going to keep it as a standalone article, it will need to be redrafted on a more high level basis and harmonized so that it is compatible with existing standards.","start":6953.35,"end":6961.52,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"But","start":6953.35,"end":6953.63},{"text":"if","start":6953.63,"end":6953.75},{"text":"we","start":6953.75,"end":6953.87},{"text":"are","start":6953.87,"end":6954.03},{"text":"going","start":6954.03,"end":6954.19},{"text":"to","start":6954.19,"end":6954.35},{"text":"keep","start":6954.35,"end":6954.47},{"text":"it","start":6954.47,"end":6954.59},{"text":"as","start":6954.59,"end":6954.75},{"text":"a","start":6954.75,"end":6954.87},{"text":"standalone","start":6954.87,"end":6955.35},{"text":"article,","start":6955.35,"end":6955.67},{"text":"it","start":6955.75,"end":6955.99},{"text":"will","start":6955.99,"end":6956.15},{"text":"need","start":6956.15,"end":6956.31},{"text":"to","start":6956.31,"end":6956.39},{"text":"be","start":6956.39,"end":6956.51},{"text":"redrafted","start":6956.51,"end":6957.07},{"text":"on","start":6957.07,"end":6957.19},{"text":"a","start":6957.19,"end":6957.27},{"text":"more","start":6957.27,"end":6957.43},{"text":"high","start":6957.43,"end":6957.63},{"text":"level","start":6957.63,"end":6957.87},{"text":"basis","start":6957.87,"end":6958.31},{"text":"and","start":6958.31,"end":6958.59},{"text":"harmonized","start":6958.59,"end":6959.23},{"text":"so","start":6959.23,"end":6959.47},{"text":"that","start":6959.47,"end":6959.59},{"text":"it","start":6959.59,"end":6959.67},{"text":"is","start":6959.67,"end":6959.79},{"text":"compatible","start":6959.79,"end":6960.09},{"text":"with","start":6960.48,"end":6960.6},{"text":"existing","start":6960.6,"end":6961.04},{"text":"standards.","start":6961.04,"end":6961.52}]},{"text":"I would also echo the delegates for Germany, St. Kitts and Nevis and others regarding the importance of the foreseeably relevant principle and just on some specific comments on this draft of the article, we're concerned that the bullets under paragraph 1 in particular 1B are way too specific and would be better moved, better suited to a protocol.","start":6962.64,"end":6981.92,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"I","start":6962.64,"end":6962.88},{"text":"would","start":6962.88,"end":6963},{"text":"also","start":6963,"end":6963.2},{"text":"echo","start":6963.2,"end":6963.56},{"text":"the","start":6963.56,"end":6963.72},{"text":"delegates","start":6963.72,"end":6964.08},{"text":"for","start":6964.08,"end":6964.4},{"text":"Germany,","start":6964.4,"end":6965},{"text":"St.","start":6965,"end":6965.28},{"text":"Kitts","start":6965.28,"end":6965.6},{"text":"and","start":6965.6,"end":6965.68},{"text":"Nevis","start":6965.68,"end":6966.04},{"text":"and","start":6966.04,"end":6966.2},{"text":"others","start":6966.2,"end":6966.4},{"text":"regarding","start":6966.4,"end":6966.8},{"text":"the","start":6966.8,"end":6966.88},{"text":"importance","start":6966.88,"end":6967.28},{"text":"of","start":6967.28,"end":6967.44},{"text":"the","start":6967.44,"end":6967.64},{"text":"foreseeably","start":6967.64,"end":6968.28},{"text":"relevant","start":6968.28,"end":6968.68},{"text":"principle","start":6968.68,"end":6969.2},{"text":"and","start":6970.72,"end":6971},{"text":"just","start":6971,"end":6971.16},{"text":"on","start":6971.16,"end":6971.36},{"text":"some","start":6971.36,"end":6971.6},{"text":"specific","start":6971.6,"end":6972.04},{"text":"comments","start":6972.04,"end":6972.36},{"text":"on","start":6972.36,"end":6972.72},{"text":"this","start":6972.88,"end":6973.16},{"text":"draft","start":6973.16,"end":6973.48},{"text":"of","start":6973.48,"end":6973.6},{"text":"the","start":6973.6,"end":6973.72},{"text":"article,","start":6973.72,"end":6974},{"text":"we're","start":6974.88,"end":6975.24},{"text":"concerned","start":6975.24,"end":6975.6},{"text":"that","start":6975.6,"end":6975.72},{"text":"the","start":6975.72,"end":6975.84},{"text":"bullets","start":6975.84,"end":6976.119},{"text":"under","start":6976.119,"end":6976.32},{"text":"paragraph","start":6976.32,"end":6976.8},{"text":"1","start":6976.8,"end":6977.04},{"text":"in","start":6977.04,"end":6977.24},{"text":"particular","start":6977.24,"end":6977.52},{"text":"1B","start":6977.52,"end":6978.16},{"text":"are","start":6978.24,"end":6978.52},{"text":"way","start":6978.52,"end":6978.68},{"text":"too","start":6978.68,"end":6978.88},{"text":"specific","start":6978.88,"end":6979.32},{"text":"and","start":6979.32,"end":6979.64},{"text":"would","start":6979.64,"end":6979.88},{"text":"be","start":6979.88,"end":6980.04},{"text":"better","start":6980.04,"end":6980.24},{"text":"moved,","start":6980.24,"end":6980.6},{"text":"better","start":6980.6,"end":6980.8},{"text":"suited","start":6980.8,"end":6981.08},{"text":"to","start":6981.08,"end":6981.24},{"text":"a","start":6981.24,"end":6981.36},{"text":"protocol.","start":6981.36,"end":6981.92}]}]},{"sentences":[{"text":"Looking at the wording throughout the article it does appear that the intention is to largely align with existence existing standards and in this case we think it might just be easier to to just refer to those existing standards.","start":6984.4,"end":6994.7,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Looking","start":6984.4,"end":6984.72},{"text":"at","start":6984.72,"end":6985.04},{"text":"the","start":6985.36,"end":6985.6},{"text":"wording","start":6985.6,"end":6985.96},{"text":"throughout","start":6985.96,"end":6986.24},{"text":"the","start":6986.24,"end":6986.36},{"text":"article","start":6986.36,"end":6986.64},{"text":"it","start":6987.2,"end":6987.48},{"text":"does","start":6987.48,"end":6987.64},{"text":"appear","start":6987.64,"end":6987.84},{"text":"that","start":6987.84,"end":6988},{"text":"the","start":6988,"end":6988.08},{"text":"intention","start":6988.08,"end":6988.4},{"text":"is","start":6988.4,"end":6988.56},{"text":"to","start":6988.56,"end":6988.68},{"text":"largely","start":6988.68,"end":6989.04},{"text":"align","start":6989.04,"end":6989.32},{"text":"with","start":6989.32,"end":6989.48},{"text":"existence","start":6989.48,"end":6989.67},{"text":"existing","start":6989.74,"end":6990.1},{"text":"standards","start":6990.1,"end":6990.46},{"text":"and","start":6990.46,"end":6990.66},{"text":"in","start":6990.66,"end":6990.78},{"text":"this","start":6990.78,"end":6990.9},{"text":"case","start":6990.9,"end":6991.1},{"text":"we","start":6991.1,"end":6991.3},{"text":"think","start":6991.3,"end":6991.46},{"text":"it","start":6991.46,"end":6991.62},{"text":"might","start":6991.62,"end":6991.78},{"text":"just","start":6991.78,"end":6991.94},{"text":"be","start":6991.94,"end":6992.1},{"text":"easier","start":6992.1,"end":6992.42},{"text":"to","start":6992.42,"end":6992.7},{"text":"to","start":6992.78,"end":6993.06},{"text":"just","start":6993.06,"end":6993.22},{"text":"refer","start":6993.22,"end":6993.54},{"text":"to","start":6993.54,"end":6993.7},{"text":"those","start":6993.7,"end":6993.86},{"text":"existing","start":6993.86,"end":6994.26},{"text":"standards.","start":6994.26,"end":6994.7}]},{"text":"Thank you, Mr. Khalid.","start":6996.54,"end":6997.66,"topics":[],"words":[{"text":"Thank","start":6996.54,"end":6996.9},{"text":"you,","start":6996.9,"end":6997.02},{"text":"Mr.","start":6997.02,"end":6997.22},{"text":"Khalid.","start":6997.22,"end":6997.66}]},{"text":"Thank you.","start":6999.34,"end":6999.78,"topics":[],"words":[{"text":"Thank","start":6999.34,"end":6999.66},{"text":"you.","start":6999.66,"end":6999.78}]},{"text":"Ireland, Tanzania, please.","start":6999.78,"end":7001.26,"topics":[],"words":[{"text":"Ireland,","start":6999.78,"end":7000.26},{"text":"Tanzania,","start":7000.26,"end":7000.94},{"text":"please.","start":7000.94,"end":7001.26}]}]}],"speaker":{"name":null,"affiliation":"IRL","affiliation_full":"Ireland","group":null,"function":"Representative"}},{"statement_number":77,"paragraphs":[{"sentences":[{"text":"Thank you, Kholid.","start":7004.7,"end":7005.74,"topics":[],"words":[{"text":"Thank","start":7004.7,"end":7005.02},{"text":"you,","start":7005.02,"end":7005.14},{"text":"Kholid.","start":7005.14,"end":7005.74}]},{"text":"Tanzania aligns on the statement made by Zambia on behalf of the Africa Group.","start":7006.86,"end":7011.02,"topics":[],"words":[{"text":"Tanzania","start":7006.86,"end":7007.58},{"text":"aligns","start":7007.58,"end":7008.02},{"text":"on","start":7008.02,"end":7008.14},{"text":"the","start":7008.14,"end":7008.26},{"text":"statement","start":7008.26,"end":7008.54},{"text":"made","start":7008.54,"end":7008.82},{"text":"by","start":7008.82,"end":7009.1},{"text":"Zambia","start":7009.1,"end":7009.66},{"text":"on","start":7009.66,"end":7009.82},{"text":"behalf","start":7009.82,"end":7010.06},{"text":"of","start":7010.06,"end":7010.22},{"text":"the","start":7010.22,"end":7010.34},{"text":"Africa","start":7010.34,"end":7010.62},{"text":"Group.","start":7010.62,"end":7011.02}]},{"text":"We also support many other countries such as Nigeria, Senegal, Egypt, Uganda, Morocco, Kenya, Algeria, India, Russia and Brazil in support of having a standalone article.","start":7011.74,"end":7023.05,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"We","start":7011.74,"end":7012.06},{"text":"also","start":7012.06,"end":7012.3},{"text":"support","start":7012.3,"end":7012.62},{"text":"many","start":7013.66,"end":7013.94},{"text":"other","start":7013.94,"end":7014.14},{"text":"countries","start":7014.14,"end":7014.42},{"text":"such","start":7014.42,"end":7014.66},{"text":"as","start":7014.66,"end":7014.86},{"text":"Nigeria,","start":7014.86,"end":7015.5},{"text":"Senegal,","start":7015.85,"end":7016.21},{"text":"Egypt,","start":7016.21,"end":7016.65},{"text":"Uganda,","start":7017.21,"end":7017.93},{"text":"Morocco,","start":7017.93,"end":7018.41},{"text":"Kenya,","start":7018.41,"end":7018.77},{"text":"Algeria,","start":7018.77,"end":7019.21},{"text":"India,","start":7019.21,"end":7019.53},{"text":"Russia","start":7020.09,"end":7020.61},{"text":"and","start":7020.61,"end":7020.77},{"text":"Brazil","start":7020.77,"end":7021.09},{"text":"in","start":7021.09,"end":7021.25},{"text":"support","start":7021.25,"end":7021.49},{"text":"of","start":7021.49,"end":7021.73},{"text":"having","start":7021.73,"end":7021.97},{"text":"a","start":7021.97,"end":7022.21},{"text":"standalone","start":7022.21,"end":7022.77},{"text":"article.","start":7022.77,"end":7023.05}]},{"text":"We should recall that exchange of information is a core pillar of effective international tax cooperation because it operationalizes the ability of tax administration to detect and deter offshore evasion and aggressive avoidance and to address tax related risked financial flows.","start":7024.25,"end":7040.73,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"We","start":7024.25,"end":7024.53},{"text":"should","start":7024.53,"end":7024.69},{"text":"recall","start":7024.69,"end":7025.05},{"text":"that","start":7025.05,"end":7025.37},{"text":"exchange","start":7025.37,"end":7025.85},{"text":"of","start":7025.85,"end":7025.97},{"text":"information","start":7025.97,"end":7026.25},{"text":"is","start":7026.33,"end":7026.61},{"text":"a","start":7026.61,"end":7026.77},{"text":"core","start":7026.77,"end":7027.05},{"text":"pillar","start":7027.05,"end":7027.45},{"text":"of","start":7027.45,"end":7027.61},{"text":"effective","start":7027.61,"end":7027.97},{"text":"international","start":7027.97,"end":7028.25},{"text":"tax","start":7028.33,"end":7028.65},{"text":"cooperation","start":7028.65,"end":7029.29},{"text":"because","start":7029.69,"end":7030.05},{"text":"it","start":7030.05,"end":7030.41},{"text":"operationalizes","start":7030.49,"end":7031.61},{"text":"the","start":7032.17,"end":7032.45},{"text":"ability","start":7032.45,"end":7032.73},{"text":"of","start":7032.73,"end":7032.93},{"text":"tax","start":7032.93,"end":7033.13},{"text":"administration","start":7033.13,"end":7033.69},{"text":"to","start":7033.77,"end":7034.05},{"text":"detect","start":7034.05,"end":7034.37},{"text":"and","start":7034.37,"end":7034.53},{"text":"deter","start":7034.53,"end":7035.05},{"text":"offshore","start":7035.37,"end":7035.89},{"text":"evasion","start":7035.89,"end":7036.29},{"text":"and","start":7036.29,"end":7036.45},{"text":"aggressive","start":7036.45,"end":7036.93},{"text":"avoidance","start":7036.93,"end":7037.53},{"text":"and","start":7037.93,"end":7038.21},{"text":"to","start":7038.21,"end":7038.37},{"text":"address","start":7038.37,"end":7038.65},{"text":"tax","start":7038.65,"end":7039.01},{"text":"related","start":7039.01,"end":7039.37},{"text":"risked","start":7039.45,"end":7039.97},{"text":"financial","start":7039.97,"end":7040.21},{"text":"flows.","start":7040.21,"end":7040.73}]},{"text":"Without a credible and accessible exchange of information framework, many developing countries remain structurally unable to enforce their tax laws in cross border transactions regardless of how well their domestic rules are drafted.","start":7041.7,"end":7056.42,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Without","start":7041.7,"end":7041.9},{"text":"a","start":7041.9,"end":7042.14},{"text":"credible","start":7042.14,"end":7042.66},{"text":"and","start":7042.66,"end":7042.98},{"text":"accessible","start":7042.98,"end":7043.5},{"text":"exchange","start":7043.5,"end":7043.78},{"text":"of","start":7043.78,"end":7043.9},{"text":"information","start":7043.9,"end":7044.18},{"text":"framework,","start":7044.26,"end":7044.82},{"text":"many","start":7045.46,"end":7045.82},{"text":"developing","start":7045.82,"end":7046.38},{"text":"countries","start":7046.38,"end":7046.66},{"text":"remain","start":7046.74,"end":7047.3},{"text":"structurally","start":7047.3,"end":7048.18},{"text":"unable","start":7048.26,"end":7048.74},{"text":"to","start":7048.74,"end":7048.94},{"text":"enforce","start":7048.94,"end":7049.38},{"text":"their","start":7049.38,"end":7049.58},{"text":"tax","start":7049.58,"end":7049.82},{"text":"laws","start":7049.82,"end":7050.42},{"text":"in","start":7050.58,"end":7050.9},{"text":"cross","start":7050.9,"end":7051.18},{"text":"border","start":7051.18,"end":7051.46},{"text":"transactions","start":7051.46,"end":7052.1},{"text":"regardless","start":7052.66,"end":7053.3},{"text":"of","start":7053.3,"end":7053.54},{"text":"how","start":7053.54,"end":7053.82},{"text":"well","start":7053.82,"end":7054.18},{"text":"their","start":7054.18,"end":7054.5},{"text":"domestic","start":7054.5,"end":7055.1},{"text":"rules","start":7055.1,"end":7055.5},{"text":"are","start":7055.5,"end":7055.78},{"text":"drafted.","start":7055.78,"end":7056.42}]}]},{"sentences":[{"text":"For these reasons, exchange information should receive adequate weight in the Convention and be retained as a self standing article with clear implementable obligations.","start":7057.46,"end":7068.58,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"For","start":7057.46,"end":7057.74},{"text":"these","start":7057.74,"end":7057.9},{"text":"reasons,","start":7057.9,"end":7058.34},{"text":"exchange","start":7058.34,"end":7058.82},{"text":"information","start":7058.82,"end":7059.06},{"text":"should","start":7059.78,"end":7060.1},{"text":"receive","start":7060.1,"end":7060.5},{"text":"adequate","start":7060.5,"end":7061.3},{"text":"weight","start":7061.3,"end":7061.74},{"text":"in","start":7061.74,"end":7061.94},{"text":"the","start":7061.94,"end":7062.1},{"text":"Convention","start":7062.1,"end":7062.74},{"text":"and","start":7063.46,"end":7063.74},{"text":"be","start":7063.74,"end":7063.94},{"text":"retained","start":7063.94,"end":7064.46},{"text":"as","start":7064.46,"end":7064.7},{"text":"a","start":7064.7,"end":7064.86},{"text":"self","start":7064.86,"end":7065.18},{"text":"standing","start":7065.18,"end":7065.62},{"text":"article","start":7065.62,"end":7065.94},{"text":"with","start":7066.42,"end":7066.82},{"text":"clear","start":7066.82,"end":7067.18},{"text":"implementable","start":7067.18,"end":7067.9},{"text":"obligations.","start":7067.9,"end":7068.58}]},{"text":"We also emphasize that existing arrangements have not saved all jurisdictions equitably.","start":7069.62,"end":7075.22,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"We","start":7069.62,"end":7069.86},{"text":"also","start":7069.86,"end":7070.22},{"text":"emphasize","start":7070.22,"end":7070.78},{"text":"that","start":7070.78,"end":7071.14},{"text":"existing","start":7071.3,"end":7071.82},{"text":"arrangements","start":7071.82,"end":7072.42},{"text":"have","start":7072.42,"end":7072.78},{"text":"not","start":7072.78,"end":7073.1},{"text":"saved","start":7073.1,"end":7073.58},{"text":"all","start":7073.58,"end":7073.86},{"text":"jurisdictions","start":7073.86,"end":7074.54},{"text":"equitably.","start":7074.54,"end":7075.22}]},{"text":"Many current standards and instruments were designed and negotiated without adequate representation of developing countries at the time of drafting and they do not sufficiently reflect the different administrative capabilities and data needs across countries in practical in practice barriers to access, uneven reciprocity expectations and limited responsiveness to developing countries needs of constrained in the ability of better organizations to benefit from exchange of machine on fair terms.","start":7076.58,"end":7114.51,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"Many","start":7076.58,"end":7076.94},{"text":"current","start":7076.94,"end":7077.3},{"text":"standards","start":7077.3,"end":7077.94},{"text":"and","start":7077.94,"end":7078.22},{"text":"instruments","start":7078.22,"end":7078.66},{"text":"were","start":7078.66,"end":7079.02},{"text":"designed","start":7079.02,"end":7079.58},{"text":"and","start":7079.58,"end":7079.94},{"text":"negotiated","start":7080.1,"end":7080.82},{"text":"without","start":7080.82,"end":7081.14},{"text":"adequate","start":7081.14,"end":7081.82},{"text":"representation","start":7081.82,"end":7082.66},{"text":"of","start":7082.66,"end":7082.98},{"text":"developing","start":7082.98,"end":7083.54},{"text":"countries","start":7083.54,"end":7083.86},{"text":"at","start":7084.42,"end":7084.739},{"text":"the","start":7084.739,"end":7084.939},{"text":"time","start":7084.939,"end":7085.1},{"text":"of","start":7085.1,"end":7085.3},{"text":"drafting","start":7085.3,"end":7085.78},{"text":"and","start":7085.94,"end":7086.22},{"text":"they","start":7086.22,"end":7086.38},{"text":"do","start":7086.38,"end":7086.54},{"text":"not","start":7086.54,"end":7086.74},{"text":"sufficiently","start":7086.74,"end":7087.66},{"text":"reflect","start":7087.66,"end":7088.26},{"text":"the","start":7088.58,"end":7088.86},{"text":"different","start":7088.86,"end":7089.14},{"text":"administrative","start":7089.14,"end":7089.9},{"text":"capabilities","start":7089.9,"end":7090.42},{"text":"and","start":7090.9,"end":7091.22},{"text":"data","start":7091.22,"end":7091.54},{"text":"needs","start":7091.86,"end":7092.26},{"text":"across","start":7092.74,"end":7093.14},{"text":"countries","start":7093.3,"end":7093.7},{"text":"in","start":7095.39,"end":7095.55},{"text":"practical","start":7095.55,"end":7096.11},{"text":"in","start":7099.07,"end":7099.39},{"text":"practice","start":7099.39,"end":7099.87},{"text":"barriers","start":7100.03,"end":7100.51},{"text":"to","start":7100.51,"end":7100.71},{"text":"access,","start":7100.71,"end":7100.99},{"text":"uneven","start":7101.15,"end":7101.71},{"text":"reciprocity","start":7102.51,"end":7103.47},{"text":"expectations","start":7103.71,"end":7104.47},{"text":"and","start":7104.47,"end":7104.71},{"text":"limited","start":7104.71,"end":7105.11},{"text":"responsiveness","start":7105.11,"end":7105.95},{"text":"to","start":7106.43,"end":7106.71},{"text":"developing","start":7106.71,"end":7107.19},{"text":"countries","start":7107.19,"end":7107.47},{"text":"needs","start":7107.71,"end":7108.11},{"text":"of","start":7108.51,"end":7108.87},{"text":"constrained","start":7108.87,"end":7109.51},{"text":"in","start":7109.51,"end":7109.87},{"text":"the","start":7109.87,"end":7110.15},{"text":"ability","start":7110.15,"end":7110.59},{"text":"of","start":7110.91,"end":7111.23},{"text":"better","start":7111.23,"end":7111.51},{"text":"organizations","start":7111.51,"end":7112.11},{"text":"to","start":7112.11,"end":7112.23},{"text":"benefit","start":7112.23,"end":7112.55},{"text":"from","start":7112.55,"end":7112.71},{"text":"exchange","start":7112.71,"end":7113.07},{"text":"of","start":7113.07,"end":7113.23},{"text":"machine","start":7113.23,"end":7113.63},{"text":"on","start":7113.63,"end":7113.87},{"text":"fair","start":7113.87,"end":7114.15},{"text":"terms.","start":7114.15,"end":7114.51}]},{"text":"Call it India delegates Fair and equitable international tax cooperation cannot be achieved without a clear and credible commitment to exchange of information.","start":7115.39,"end":7125.1,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Call","start":7115.39,"end":7115.75},{"text":"it","start":7115.75,"end":7116.07},{"text":"India","start":7116.07,"end":7116.43},{"text":"delegates","start":7116.51,"end":7117.15},{"text":"Fair","start":7117.63,"end":7117.99},{"text":"and","start":7117.99,"end":7118.23},{"text":"equitable","start":7118.23,"end":7118.75},{"text":"international","start":7118.75,"end":7119.07},{"text":"tax","start":7119.15,"end":7119.47},{"text":"cooperation","start":7119.47,"end":7120.03},{"text":"cannot","start":7120.7,"end":7121.1},{"text":"be","start":7121.1,"end":7121.26},{"text":"achieved","start":7121.26,"end":7121.62},{"text":"without","start":7121.62,"end":7121.94},{"text":"a","start":7121.94,"end":7122.18},{"text":"clear","start":7122.18,"end":7122.46},{"text":"and","start":7122.54,"end":7122.9},{"text":"credible","start":7122.9,"end":7123.42},{"text":"commitment","start":7123.5,"end":7124.1},{"text":"to","start":7124.1,"end":7124.34},{"text":"exchange","start":7124.34,"end":7124.7},{"text":"of","start":7124.7,"end":7124.82},{"text":"information.","start":7124.82,"end":7125.1}]},{"text":"I thank you.","start":7125.34,"end":7126.14,"topics":[],"words":[{"text":"I","start":7125.34,"end":7125.62},{"text":"thank","start":7125.62,"end":7125.86},{"text":"you.","start":7125.86,"end":7126.14}]}]}],"speaker":{"name":null,"affiliation":"TZA","affiliation_full":"United Republic of Tanzania","group":null,"function":"Representative"}},{"statement_number":78,"paragraphs":[{"sentences":[{"text":"Thank you Tanzania.","start":7127.82,"end":7129.18,"topics":[],"words":[{"text":"Thank","start":7127.82,"end":7128.22},{"text":"you","start":7128.22,"end":7128.42},{"text":"Tanzania.","start":7128.42,"end":7129.18}]}]},{"sentences":[{"text":"I think we finished with Member States so we can go to other stakeholders.","start":7131.5,"end":7137.02,"topics":[],"words":[{"text":"I","start":7131.5,"end":7131.78},{"text":"think","start":7131.78,"end":7131.94},{"text":"we","start":7131.94,"end":7132.14},{"text":"finished","start":7132.14,"end":7132.54},{"text":"with","start":7132.54,"end":7132.7},{"text":"Member","start":7132.7,"end":7132.98},{"text":"States","start":7132.98,"end":7133.34},{"text":"so","start":7133.5,"end":7133.78},{"text":"we","start":7133.78,"end":7133.94},{"text":"can","start":7133.94,"end":7134.14},{"text":"go","start":7134.14,"end":7134.42},{"text":"to","start":7134.42,"end":7134.78},{"text":"other","start":7135.9,"end":7136.26},{"text":"stakeholders.","start":7136.26,"end":7137.02}]},{"text":"Ataf please.","start":7137.02,"end":7137.98,"topics":[],"words":[{"text":"Ataf","start":7137.02,"end":7137.62},{"text":"please.","start":7137.62,"end":7137.98}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":79,"paragraphs":[{"sentences":[{"text":"Thank you very much Mr. Kohlid for giving us the floor.","start":7141.02,"end":7144.62,"topics":[],"words":[{"text":"Thank","start":7141.02,"end":7141.38},{"text":"you","start":7141.38,"end":7141.5},{"text":"very","start":7141.5,"end":7141.66},{"text":"much","start":7141.66,"end":7141.9},{"text":"Mr.","start":7141.9,"end":7142.26},{"text":"Kohlid","start":7142.26,"end":7142.98},{"text":"for","start":7142.98,"end":7143.3},{"text":"giving","start":7143.3,"end":7143.66},{"text":"us","start":7143.66,"end":7143.86},{"text":"the","start":7143.86,"end":7144.14},{"text":"floor.","start":7144.14,"end":7144.62}]},{"text":"We would like to align our stakeholders statement and commentary with that of the Africa Group as delivered by Zambia.","start":7145.02,"end":7152.8,"topics":[],"words":[{"text":"We","start":7145.02,"end":7145.3},{"text":"would","start":7145.3,"end":7145.46},{"text":"like","start":7145.46,"end":7145.66},{"text":"to","start":7145.66,"end":7145.94},{"text":"align","start":7145.94,"end":7146.46},{"text":"our","start":7146.46,"end":7146.86},{"text":"stakeholders","start":7147.02,"end":7147.29},{"text":"statement","start":7147.44,"end":7147.64},{"text":"and","start":7147.64,"end":7147.92},{"text":"commentary","start":7147.92,"end":7148.56},{"text":"with","start":7149.2,"end":7149.56},{"text":"that","start":7149.56,"end":7149.88},{"text":"of","start":7149.88,"end":7150.24},{"text":"the","start":7150.24,"end":7150.56},{"text":"Africa","start":7150.56,"end":7150.88},{"text":"Group","start":7150.96,"end":7151.32},{"text":"as","start":7151.32,"end":7151.6},{"text":"delivered","start":7151.6,"end":7152},{"text":"by","start":7152,"end":7152.16},{"text":"Zambia.","start":7152.16,"end":7152.8}]},{"text":"Further, Mr. Kohlid, we'd like to say that we spent sufficient time debating the merits of this article and it is important that it is a standalone article for the points for the reasons expressed by members of the Africa Group.","start":7153.68,"end":7170.4,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Further,","start":7153.68,"end":7154.08},{"text":"Mr.","start":7154.4,"end":7154.8},{"text":"Kohlid,","start":7154.8,"end":7155.4},{"text":"we'd","start":7155.4,"end":7155.8},{"text":"like","start":7155.8,"end":7155.96},{"text":"to","start":7155.96,"end":7156.12},{"text":"say","start":7156.12,"end":7156.32},{"text":"that","start":7156.32,"end":7156.52},{"text":"we","start":7156.52,"end":7156.72},{"text":"spent","start":7156.72,"end":7157.12},{"text":"sufficient","start":7157.44,"end":7158.08},{"text":"time","start":7158.08,"end":7158.36},{"text":"debating","start":7158.36,"end":7158.84},{"text":"the","start":7158.84,"end":7159.08},{"text":"merits","start":7159.08,"end":7159.44},{"text":"of","start":7159.44,"end":7159.64},{"text":"this","start":7159.64,"end":7159.84},{"text":"article","start":7159.84,"end":7160.16},{"text":"and","start":7160.64,"end":7160.92},{"text":"it","start":7160.92,"end":7161.08},{"text":"is","start":7161.08,"end":7161.28},{"text":"important","start":7161.28,"end":7161.6},{"text":"that","start":7161.84,"end":7162.12},{"text":"it","start":7162.12,"end":7162.36},{"text":"is","start":7162.36,"end":7162.6},{"text":"a","start":7162.6,"end":7162.76},{"text":"standalone","start":7162.76,"end":7163.359},{"text":"article","start":7163.359,"end":7163.76},{"text":"for","start":7164.48,"end":7164.76},{"text":"the","start":7164.76,"end":7164.96},{"text":"points","start":7164.96,"end":7165.28},{"text":"for","start":7165.6,"end":7165.88},{"text":"the","start":7165.88,"end":7166.04},{"text":"reasons","start":7166.04,"end":7166.56},{"text":"expressed","start":7166.72,"end":7167.4},{"text":"by","start":7167.4,"end":7167.76},{"text":"members","start":7168.88,"end":7169.2},{"text":"of","start":7169.2,"end":7169.4},{"text":"the","start":7169.4,"end":7169.56},{"text":"Africa","start":7169.56,"end":7169.84},{"text":"Group.","start":7170,"end":7170.4}]},{"text":"Additionally, we feel that exchange of information is an important tool for combating illicit financial flows and ensuring domestic resource mobilization.","start":7170.88,"end":7181.34,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"Additionally,","start":7170.88,"end":7171.64},{"text":"we","start":7171.64,"end":7171.92},{"text":"feel","start":7171.92,"end":7172.2},{"text":"that","start":7172.2,"end":7172.56},{"text":"exchange","start":7172.96,"end":7173.48},{"text":"of","start":7173.48,"end":7173.64},{"text":"information","start":7173.64,"end":7173.92},{"text":"is","start":7174.78,"end":7174.9},{"text":"an","start":7174.9,"end":7175.1},{"text":"important","start":7175.1,"end":7175.42},{"text":"tool","start":7175.58,"end":7175.98},{"text":"for","start":7176.3,"end":7176.58},{"text":"combating","start":7176.58,"end":7177.06},{"text":"illicit","start":7177.06,"end":7177.58},{"text":"financial","start":7177.58,"end":7177.9},{"text":"flows","start":7177.98,"end":7178.66},{"text":"and","start":7178.66,"end":7179.02},{"text":"ensuring","start":7179.02,"end":7179.5},{"text":"domestic","start":7179.5,"end":7180.14},{"text":"resource","start":7180.14,"end":7180.7},{"text":"mobilization.","start":7180.7,"end":7181.34}]},{"text":"On the issue around the high levelness of the article, we believe that we should work together to ensure that we make this a high level commitment as enshrined in the terms of reference and we further call on members to work together in delivering the value of this article.","start":7182.62,"end":7205.51,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"On","start":7182.62,"end":7182.9},{"text":"the","start":7182.9,"end":7183.1},{"text":"issue","start":7183.1,"end":7183.42},{"text":"around","start":7184.06,"end":7184.46},{"text":"the","start":7186.22,"end":7186.54},{"text":"high","start":7186.54,"end":7186.82},{"text":"levelness","start":7186.82,"end":7187.46},{"text":"of","start":7187.46,"end":7187.74},{"text":"the","start":7187.74,"end":7188.06},{"text":"article,","start":7188.06,"end":7188.46},{"text":"we","start":7188.54,"end":7188.86},{"text":"believe","start":7188.86,"end":7189.14},{"text":"that","start":7189.14,"end":7189.5},{"text":"we","start":7189.98,"end":7190.26},{"text":"should","start":7190.26,"end":7190.539},{"text":"work","start":7190.539,"end":7190.86},{"text":"together","start":7190.86,"end":7191.18},{"text":"to","start":7191.74,"end":7192.1},{"text":"ensure","start":7192.1,"end":7192.42},{"text":"that","start":7192.42,"end":7192.74},{"text":"we","start":7192.74,"end":7193.1},{"text":"make","start":7193.66,"end":7193.98},{"text":"this","start":7193.98,"end":7194.3},{"text":"a","start":7194.62,"end":7194.94},{"text":"high","start":7194.94,"end":7195.18},{"text":"level","start":7195.18,"end":7195.5},{"text":"commitment","start":7195.82,"end":7196.5},{"text":"as","start":7196.5,"end":7196.82},{"text":"enshrined","start":7196.82,"end":7197.42},{"text":"in","start":7197.98,"end":7198.3},{"text":"the","start":7198.3,"end":7198.54},{"text":"terms","start":7198.54,"end":7198.82},{"text":"of","start":7198.82,"end":7199.06},{"text":"reference","start":7199.06,"end":7199.66},{"text":"and","start":7200.15,"end":7200.27},{"text":"we","start":7200.27,"end":7200.51},{"text":"further","start":7200.51,"end":7200.83},{"text":"call","start":7200.83,"end":7201.11},{"text":"on","start":7201.11,"end":7201.35},{"text":"members","start":7201.35,"end":7201.67},{"text":"to","start":7201.99,"end":7202.27},{"text":"work","start":7202.27,"end":7202.51},{"text":"together","start":7202.51,"end":7202.87},{"text":"in","start":7203.19,"end":7203.51},{"text":"delivering","start":7203.51,"end":7204.15},{"text":"the","start":7204.31,"end":7204.59},{"text":"value","start":7204.59,"end":7204.79},{"text":"of","start":7204.79,"end":7204.99},{"text":"this","start":7204.99,"end":7205.19},{"text":"article.","start":7205.19,"end":7205.51}]}]}],"speaker":{"name":null,"affiliation":"ATAF","affiliation_full":"ATAF","group":null,"function":"Representative"}},{"statement_number":80,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7205.83,"end":7206.39,"topics":[],"words":[{"text":"Thank","start":7205.83,"end":7206.15},{"text":"you.","start":7206.15,"end":7206.39}]},{"text":"Thank you CYI please.","start":7207.99,"end":7211.43,"topics":[],"words":[{"text":"Thank","start":7207.99,"end":7208.35},{"text":"you","start":7208.35,"end":7208.63},{"text":"CYI","start":7210.23,"end":7211.07},{"text":"please.","start":7211.07,"end":7211.43}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":81,"paragraphs":[{"sentences":[{"text":"Thank you so much.","start":7217.51,"end":7218.55,"topics":[],"words":[{"text":"Thank","start":7217.51,"end":7217.87},{"text":"you","start":7217.87,"end":7218.07},{"text":"so","start":7218.07,"end":7218.27},{"text":"much.","start":7218.27,"end":7218.55}]},{"text":"Dear Moderator, Chair Excellencies and fellow Advocates, My name is Alan Creed Adele and I am from the United States.","start":7219.19,"end":7226.15,"topics":[],"words":[{"text":"Dear","start":7219.19,"end":7219.59},{"text":"Moderator,","start":7219.59,"end":7220.15},{"text":"Chair","start":7220.15,"end":7220.55},{"text":"Excellencies","start":7220.63,"end":7221.47},{"text":"and","start":7221.47,"end":7221.71},{"text":"fellow","start":7221.71,"end":7222.07},{"text":"Advocates,","start":7222.07,"end":7222.79},{"text":"My","start":7222.95,"end":7223.23},{"text":"name","start":7223.23,"end":7223.35},{"text":"is","start":7223.35,"end":7223.47},{"text":"Alan","start":7223.47,"end":7223.83},{"text":"Creed","start":7223.83,"end":7224.11},{"text":"Adele","start":7224.11,"end":7224.55},{"text":"and","start":7224.55,"end":7224.71},{"text":"I","start":7224.71,"end":7224.83},{"text":"am","start":7224.83,"end":7225.03},{"text":"from","start":7225.03,"end":7225.27},{"text":"the","start":7225.27,"end":7225.47},{"text":"United","start":7225.47,"end":7225.75},{"text":"States.","start":7225.75,"end":7226.15}]},{"text":"I represent the major group for children and youth here at the United Nations.","start":7226.15,"end":7230.43,"topics":[],"words":[{"text":"I","start":7226.15,"end":7226.43},{"text":"represent","start":7226.43,"end":7226.71},{"text":"the","start":7226.79,"end":7227.07},{"text":"major","start":7227.07,"end":7227.31},{"text":"group","start":7227.31,"end":7227.59},{"text":"for","start":7227.59,"end":7227.79},{"text":"children","start":7227.79,"end":7228.03},{"text":"and","start":7228.03,"end":7228.27},{"text":"youth","start":7228.27,"end":7228.63},{"text":"here","start":7228.99,"end":7229.15},{"text":"at","start":7229.15,"end":7229.31},{"text":"the","start":7229.31,"end":7229.43},{"text":"United","start":7229.43,"end":7229.71},{"text":"Nations.","start":7229.79,"end":7230.43}]},{"text":"In my professional work as a Product Design leader, I've built AI powered compliance technology to help companies navigate complex global data and information laws from which I've known firsthand that while data is the new currency of the global economy, its value is only realized when it's used to foster transparency, accountability and inclusion.","start":7230.67,"end":7253.79,"topics":[],"words":[{"text":"In","start":7230.67,"end":7230.95},{"text":"my","start":7230.95,"end":7231.15},{"text":"professional","start":7231.15,"end":7231.75},{"text":"work","start":7231.75,"end":7232.07},{"text":"as","start":7232.07,"end":7232.31},{"text":"a","start":7232.31,"end":7232.51},{"text":"Product","start":7232.51,"end":7232.83},{"text":"Design","start":7232.83,"end":7233.23},{"text":"leader,","start":7233.23,"end":7233.63},{"text":"I've","start":7233.71,"end":7234.27},{"text":"built","start":7234.67,"end":7235.11},{"text":"AI","start":7235.11,"end":7235.55},{"text":"powered","start":7235.55,"end":7236.11},{"text":"compliance","start":7236.11,"end":7236.99},{"text":"technology","start":7236.99,"end":7237.31},{"text":"to","start":7237.47,"end":7237.75},{"text":"help","start":7237.75,"end":7237.99},{"text":"companies","start":7237.99,"end":7238.35},{"text":"navigate","start":7238.83,"end":7239.47},{"text":"complex","start":7239.47,"end":7239.95},{"text":"global","start":7240.03,"end":7240.43},{"text":"data","start":7240.43,"end":7240.75},{"text":"and","start":7240.75,"end":7240.99},{"text":"information","start":7240.99,"end":7241.31},{"text":"laws","start":7241.55,"end":7242.11},{"text":"from","start":7242.67,"end":7242.99},{"text":"which","start":7242.99,"end":7243.23},{"text":"I've","start":7243.23,"end":7243.59},{"text":"known","start":7243.59,"end":7243.79},{"text":"firsthand","start":7243.79,"end":7244.35},{"text":"that","start":7244.35,"end":7244.51},{"text":"while","start":7244.51,"end":7244.75},{"text":"data","start":7244.75,"end":7245.029},{"text":"is","start":7245.029,"end":7245.27},{"text":"the","start":7245.27,"end":7245.43},{"text":"new","start":7245.43,"end":7245.63},{"text":"currency","start":7245.63,"end":7246.11},{"text":"of","start":7246.35,"end":7246.63},{"text":"the","start":7246.63,"end":7246.79},{"text":"global","start":7246.79,"end":7247.07},{"text":"economy,","start":7247.07,"end":7247.47},{"text":"its","start":7247.63,"end":7247.99},{"text":"value","start":7247.99,"end":7248.35},{"text":"is","start":7248.35,"end":7248.63},{"text":"only","start":7248.63,"end":7248.87},{"text":"realized","start":7248.87,"end":7249.55},{"text":"when","start":7249.55,"end":7249.87},{"text":"it's","start":7249.87,"end":7250.15},{"text":"used","start":7250.15,"end":7250.35},{"text":"to","start":7250.35,"end":7250.59},{"text":"foster","start":7250.59,"end":7251.07},{"text":"transparency,","start":7251.07,"end":7251.79},{"text":"accountability","start":7251.87,"end":7252.59},{"text":"and","start":7252.83,"end":7253.19},{"text":"inclusion.","start":7253.19,"end":7253.79}]},{"text":"And so this article 10 in on the exchange of information is truly the heartbeat of this convention.","start":7253.79,"end":7259.96,"topics":[],"words":[{"text":"And","start":7253.79,"end":7253.99},{"text":"so","start":7253.99,"end":7254.15},{"text":"this","start":7254.15,"end":7254.39},{"text":"article","start":7254.39,"end":7254.75},{"text":"10","start":7254.75,"end":7255.11},{"text":"in","start":7255.11,"end":7255.47},{"text":"on","start":7255.96,"end":7256.08},{"text":"the","start":7256.08,"end":7256.24},{"text":"exchange","start":7256.24,"end":7256.64},{"text":"of","start":7256.64,"end":7256.92},{"text":"information","start":7256.92,"end":7257.32},{"text":"is","start":7257.56,"end":7257.84},{"text":"truly","start":7257.84,"end":7258.16},{"text":"the","start":7258.16,"end":7258.32},{"text":"heartbeat","start":7258.32,"end":7258.84},{"text":"of","start":7258.84,"end":7259.04},{"text":"this","start":7259.04,"end":7259.28},{"text":"convention.","start":7259.28,"end":7259.96}]}]},{"sentences":[{"text":"We strongly support the exchange of foreseeably relevant information to prevent tax avoidance and evasion for children and youth worldwide.","start":7260.12,"end":7269.56,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":7260.12,"end":7260.44},{"text":"strongly","start":7260.44,"end":7261},{"text":"support","start":7261,"end":7261.32},{"text":"the","start":7261.32,"end":7261.6},{"text":"exchange","start":7261.6,"end":7262.08},{"text":"of","start":7262.08,"end":7262.44},{"text":"foreseeably","start":7262.6,"end":7263.4},{"text":"relevant","start":7263.4,"end":7264.04},{"text":"information","start":7264.04,"end":7264.44},{"text":"to","start":7264.6,"end":7264.92},{"text":"prevent","start":7264.92,"end":7265.28},{"text":"tax","start":7265.28,"end":7265.64},{"text":"avoidance","start":7265.72,"end":7266.44},{"text":"and","start":7266.6,"end":7266.88},{"text":"evasion","start":7266.88,"end":7267.56},{"text":"for","start":7267.56,"end":7267.88},{"text":"children","start":7267.88,"end":7268.16},{"text":"and","start":7268.16,"end":7268.44},{"text":"youth","start":7268.44,"end":7268.8},{"text":"worldwide.","start":7268.8,"end":7269.56}]},{"text":"These measures are essential to safeguarding domestic resource mobilization and ensuring that the data and creativity of young people contribute to the societies that sustain global commerce.","start":7269.64,"end":7281.4,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"These","start":7269.64,"end":7270},{"text":"measures","start":7270,"end":7270.44},{"text":"are","start":7270.44,"end":7270.68},{"text":"essential","start":7270.68,"end":7271.12},{"text":"to","start":7271.12,"end":7271.4},{"text":"safeguarding","start":7271.4,"end":7272.12},{"text":"domestic","start":7272.12,"end":7272.68},{"text":"resource","start":7272.68,"end":7273.32},{"text":"mobilization","start":7273.4,"end":7274.12},{"text":"and","start":7274.12,"end":7274.48},{"text":"ensuring","start":7274.48,"end":7275},{"text":"that","start":7275,"end":7275.32},{"text":"the","start":7275.32,"end":7275.52},{"text":"data","start":7275.52,"end":7275.8},{"text":"and","start":7275.8,"end":7276.2},{"text":"creativity","start":7276.2,"end":7276.92},{"text":"of","start":7276.92,"end":7277.16},{"text":"young","start":7277.16,"end":7277.44},{"text":"people","start":7277.44,"end":7277.8},{"text":"contribute","start":7278.12,"end":7278.68},{"text":"to","start":7278.68,"end":7278.88},{"text":"the","start":7278.88,"end":7279.04},{"text":"societies","start":7279.04,"end":7279.64},{"text":"that","start":7279.64,"end":7279.92},{"text":"sustain","start":7279.92,"end":7280.4},{"text":"global","start":7280.4,"end":7280.76},{"text":"commerce.","start":7280.76,"end":7281.4}]},{"text":"So so to ensure Article 10 delivers intergenerational equity and digital dignity, we advocate for the following five key recommendations.","start":7281.53,"end":7290.32,"topics":[],"words":[{"text":"So","start":7281.53,"end":7281.69},{"text":"so","start":7281.84,"end":7281.92},{"text":"to","start":7281.92,"end":7282.04},{"text":"ensure","start":7282.04,"end":7282.32},{"text":"Article","start":7282.48,"end":7282.88},{"text":"10","start":7282.88,"end":7283.28},{"text":"delivers","start":7283.28,"end":7283.92},{"text":"intergenerational","start":7284,"end":7285.04},{"text":"equity","start":7285.12,"end":7285.6},{"text":"and","start":7285.6,"end":7285.84},{"text":"digital","start":7285.84,"end":7286.16},{"text":"dignity,","start":7286.24,"end":7286.88},{"text":"we","start":7287.12,"end":7287.44},{"text":"advocate","start":7287.44,"end":7287.96},{"text":"for","start":7287.96,"end":7288.12},{"text":"the","start":7288.12,"end":7288.32},{"text":"following","start":7288.32,"end":7288.64},{"text":"five","start":7288.72,"end":7289.08},{"text":"key","start":7289.08,"end":7289.4},{"text":"recommendations.","start":7289.4,"end":7290.32}]},{"text":"1. Let's embed privacy by design for intergenerational trust.","start":7290.72,"end":7295.12,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"1.","start":7290.72,"end":7291.12},{"text":"Let's","start":7291.12,"end":7291.56},{"text":"embed","start":7291.56,"end":7291.96},{"text":"privacy","start":7291.96,"end":7292.52},{"text":"by","start":7292.52,"end":7292.8},{"text":"design","start":7292.8,"end":7293.12},{"text":"for","start":7293.2,"end":7293.52},{"text":"intergenerational","start":7293.52,"end":7294.48},{"text":"trust.","start":7294.56,"end":7295.12}]}]},{"sentences":[{"text":"In an age where privacy is a fundamental right, we must ensure that information exchange is purely for policy analysis and not exploitative.","start":7295.28,"end":7304.16,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"In","start":7295.28,"end":7295.56},{"text":"an","start":7295.56,"end":7295.76},{"text":"age","start":7295.76,"end":7296},{"text":"where","start":7296,"end":7296.28},{"text":"privacy","start":7296.28,"end":7296.76},{"text":"is","start":7296.76,"end":7297},{"text":"a","start":7297,"end":7297.16},{"text":"fundamental","start":7297.16,"end":7297.759},{"text":"right,","start":7297.759,"end":7298.16},{"text":"we","start":7298.24,"end":7298.56},{"text":"must","start":7298.56,"end":7298.8},{"text":"ensure","start":7298.8,"end":7299.08},{"text":"that","start":7299.08,"end":7299.4},{"text":"information","start":7299.4,"end":7299.76},{"text":"exchange","start":7300,"end":7300.56},{"text":"is","start":7300.56,"end":7300.8},{"text":"purely","start":7300.8,"end":7301.28},{"text":"for","start":7301.44,"end":7301.8},{"text":"policy","start":7301.8,"end":7302.16},{"text":"analysis","start":7302.24,"end":7302.96},{"text":"and","start":7302.96,"end":7303.16},{"text":"not","start":7303.16,"end":7303.4},{"text":"exploitative.","start":7303.4,"end":7304.16}]},{"text":"We Propose that Article 10 explicitly includes privacy by design principles ensuring that data collection and exchange are secure and private following the highest standards of domestic and international safeguards.","start":7304.64,"end":7317.82,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":7304.64,"end":7304.96},{"text":"Propose","start":7304.96,"end":7305.36},{"text":"that","start":7305.36,"end":7305.68},{"text":"Article","start":7305.76,"end":7306.16},{"text":"10","start":7306.16,"end":7306.56},{"text":"explicitly","start":7306.56,"end":7307.28},{"text":"includes","start":7307.28,"end":7307.92},{"text":"privacy","start":7308,"end":7308.52},{"text":"by","start":7308.52,"end":7308.8},{"text":"design","start":7308.8,"end":7309.12},{"text":"principles","start":7309.12,"end":7309.59},{"text":"ensuring","start":7310.06,"end":7310.3},{"text":"that","start":7310.3,"end":7310.54},{"text":"data","start":7310.54,"end":7310.82},{"text":"collection","start":7310.82,"end":7311.42},{"text":"and","start":7311.42,"end":7311.78},{"text":"exchange","start":7311.78,"end":7312.34},{"text":"are","start":7312.34,"end":7312.58},{"text":"secure","start":7312.58,"end":7312.98},{"text":"and","start":7312.98,"end":7313.26},{"text":"private","start":7313.26,"end":7313.66},{"text":"following","start":7313.74,"end":7314.1},{"text":"the","start":7314.1,"end":7314.34},{"text":"highest","start":7314.34,"end":7314.78},{"text":"standards","start":7315.02,"end":7315.58},{"text":"of","start":7315.58,"end":7315.82},{"text":"domestic","start":7315.82,"end":7316.34},{"text":"and","start":7316.34,"end":7316.54},{"text":"international","start":7316.54,"end":7316.86},{"text":"safeguards.","start":7317.1,"end":7317.82}]},{"text":"We also advocate that the principle for privacy is not secrecy be applied as well, because while we must safeguard the personal data of individuals, we must also be clear that the corporate data of multinational enterprises must be transparent to ensure they contribute to their share of taxes fairly to the societies that sustain them.","start":7318.06,"end":7339.59,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"We","start":7318.06,"end":7318.34},{"text":"also","start":7318.34,"end":7318.62},{"text":"advocate","start":7318.62,"end":7319.3},{"text":"that","start":7319.3,"end":7319.66},{"text":"the","start":7319.66,"end":7320.02},{"text":"principle","start":7320.02,"end":7320.62},{"text":"for","start":7320.94,"end":7321.34},{"text":"privacy","start":7321.34,"end":7322.06},{"text":"is","start":7322.46,"end":7322.82},{"text":"not","start":7322.82,"end":7323.14},{"text":"secrecy","start":7323.14,"end":7323.78},{"text":"be","start":7323.78,"end":7323.98},{"text":"applied","start":7323.98,"end":7324.38},{"text":"as","start":7324.38,"end":7324.58},{"text":"well,","start":7324.58,"end":7324.86},{"text":"because","start":7325.02,"end":7325.38},{"text":"while","start":7325.38,"end":7325.66},{"text":"we","start":7325.66,"end":7325.859},{"text":"must","start":7325.859,"end":7326.06},{"text":"safeguard","start":7326.06,"end":7326.66},{"text":"the","start":7326.66,"end":7326.82},{"text":"personal","start":7326.82,"end":7327.1},{"text":"data","start":7327.18,"end":7327.5},{"text":"of","start":7327.5,"end":7327.74},{"text":"individuals,","start":7327.74,"end":7328.54},{"text":"we","start":7328.62,"end":7328.9},{"text":"must","start":7328.9,"end":7329.1},{"text":"also","start":7329.1,"end":7329.42},{"text":"be","start":7329.42,"end":7329.74},{"text":"clear","start":7329.74,"end":7330.06},{"text":"that","start":7330.22,"end":7330.5},{"text":"the","start":7330.5,"end":7330.66},{"text":"corporate","start":7330.66,"end":7331.1},{"text":"data","start":7331.1,"end":7331.34},{"text":"of","start":7331.34,"end":7331.58},{"text":"multinational","start":7331.58,"end":7332.42},{"text":"enterprises","start":7332.42,"end":7333.1},{"text":"must","start":7333.26,"end":7333.62},{"text":"be","start":7333.62,"end":7333.9},{"text":"transparent","start":7333.9,"end":7334.46},{"text":"to","start":7334.46,"end":7334.7},{"text":"ensure","start":7334.7,"end":7334.98},{"text":"they","start":7334.98,"end":7335.26},{"text":"contribute","start":7335.26,"end":7335.82},{"text":"to","start":7335.82,"end":7336.08},{"text":"their","start":7336.31,"end":7336.43},{"text":"share","start":7336.43,"end":7336.63},{"text":"of","start":7336.63,"end":7336.83},{"text":"taxes","start":7336.83,"end":7337.31},{"text":"fairly","start":7337.31,"end":7337.71},{"text":"to","start":7337.71,"end":7337.87},{"text":"the","start":7337.87,"end":7338.03},{"text":"societies","start":7338.03,"end":7338.55},{"text":"that","start":7338.55,"end":7338.79},{"text":"sustain","start":7338.79,"end":7339.27},{"text":"them.","start":7339.27,"end":7339.59}]},{"text":"2. Let's standardize automated reporting for digital inclusion we call for technical assistance to help all member States establish automatic information reporting systems to track cross border payments.","start":7339.91,"end":7352.469,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"2.","start":7339.91,"end":7340.27},{"text":"Let's","start":7340.27,"end":7340.59},{"text":"standardize","start":7340.59,"end":7341.31},{"text":"automated","start":7341.31,"end":7341.95},{"text":"reporting","start":7341.95,"end":7342.47},{"text":"for","start":7342.47,"end":7342.67},{"text":"digital","start":7342.67,"end":7342.95},{"text":"inclusion","start":7343.11,"end":7343.83},{"text":"we","start":7343.99,"end":7344.27},{"text":"call","start":7344.27,"end":7344.51},{"text":"for","start":7344.51,"end":7344.75},{"text":"technical","start":7344.75,"end":7345.23},{"text":"assistance","start":7345.23,"end":7345.75},{"text":"to","start":7345.75,"end":7345.95},{"text":"help","start":7345.95,"end":7346.19},{"text":"all","start":7346.19,"end":7346.47},{"text":"member","start":7346.47,"end":7346.75},{"text":"States","start":7346.75,"end":7347.11},{"text":"establish","start":7347.43,"end":7348.11},{"text":"automatic","start":7348.11,"end":7348.71},{"text":"information","start":7348.71,"end":7349.11},{"text":"reporting","start":7349.27,"end":7349.87},{"text":"systems","start":7349.87,"end":7350.47},{"text":"to","start":7350.47,"end":7350.75},{"text":"track","start":7350.75,"end":7351.03},{"text":"cross","start":7351.11,"end":7351.51},{"text":"border","start":7351.51,"end":7351.91},{"text":"payments.","start":7351.91,"end":7352.469}]}]},{"sentences":[{"text":"Modernizing rules to match the reality of the digital economy ensures that youth majority jurisdictions benefit from the substantial revenue generated within their borders.","start":7352.71,"end":7362.79,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Modernizing","start":7352.71,"end":7353.51},{"text":"rules","start":7353.51,"end":7353.87},{"text":"to","start":7353.87,"end":7354.11},{"text":"match","start":7354.11,"end":7354.35},{"text":"the","start":7354.35,"end":7354.59},{"text":"reality","start":7354.59,"end":7355.03},{"text":"of","start":7355.03,"end":7355.19},{"text":"the","start":7355.19,"end":7355.31},{"text":"digital","start":7355.31,"end":7355.59},{"text":"economy","start":7355.67,"end":7356.07},{"text":"ensures","start":7356.55,"end":7357.07},{"text":"that","start":7357.07,"end":7357.27},{"text":"youth","start":7357.27,"end":7357.63},{"text":"majority","start":7357.63,"end":7358.15},{"text":"jurisdictions","start":7358.15,"end":7358.99},{"text":"benefit","start":7358.99,"end":7359.63},{"text":"from","start":7359.63,"end":7359.87},{"text":"the","start":7359.87,"end":7360.11},{"text":"substantial","start":7360.11,"end":7360.71},{"text":"revenue","start":7360.71,"end":7361.19},{"text":"generated","start":7361.19,"end":7361.71},{"text":"within","start":7361.71,"end":7361.99},{"text":"their","start":7361.99,"end":7362.23},{"text":"borders.","start":7362.23,"end":7362.79}]},{"text":"3. Let's enable proactive detection of digital assets and illicit flows.","start":7363.34,"end":7367.98,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"3.","start":7363.34,"end":7363.5},{"text":"Let's","start":7363.5,"end":7363.86},{"text":"enable","start":7363.86,"end":7364.22},{"text":"proactive","start":7364.22,"end":7364.94},{"text":"detection","start":7364.94,"end":7365.38},{"text":"of","start":7365.38,"end":7365.62},{"text":"digital","start":7365.62,"end":7365.9},{"text":"assets","start":7365.9,"end":7366.54},{"text":"and","start":7366.62,"end":7366.94},{"text":"illicit","start":7366.94,"end":7367.5},{"text":"flows.","start":7367.5,"end":7367.98}]},{"text":"Information exchange must move at the speed of innovation.","start":7368.14,"end":7371.02,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"Information","start":7368.14,"end":7368.54},{"text":"exchange","start":7368.7,"end":7369.26},{"text":"must","start":7369.26,"end":7369.5},{"text":"move","start":7369.5,"end":7369.74},{"text":"at","start":7369.74,"end":7369.94},{"text":"the","start":7369.94,"end":7370.1},{"text":"speed","start":7370.1,"end":7370.34},{"text":"of","start":7370.34,"end":7370.5},{"text":"innovation.","start":7370.5,"end":7371.02}]},{"text":"We strongly welcome the inclusion of information regarding types of assets and instruments that may circumvent current mechanisms.","start":7371.34,"end":7379.259,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"We","start":7371.34,"end":7371.66},{"text":"strongly","start":7371.66,"end":7372.22},{"text":"welcome","start":7372.22,"end":7372.66},{"text":"the","start":7372.66,"end":7372.86},{"text":"inclusion","start":7372.86,"end":7373.38},{"text":"of","start":7373.38,"end":7373.66},{"text":"information","start":7373.74,"end":7374.14},{"text":"regarding","start":7374.38,"end":7374.94},{"text":"types","start":7375.02,"end":7375.42},{"text":"of","start":7375.42,"end":7375.66},{"text":"assets","start":7375.66,"end":7376.06},{"text":"and","start":7376.06,"end":7376.34},{"text":"instruments","start":7376.34,"end":7376.82},{"text":"that","start":7376.82,"end":7377.06},{"text":"may","start":7377.06,"end":7377.26},{"text":"circumvent","start":7377.26,"end":7377.9},{"text":"current","start":7377.98,"end":7378.34},{"text":"mechanisms.","start":7378.34,"end":7379.259}]}]},{"sentences":[{"text":"By matching transaction information for exports and imports, we can better detect and prevent the tax related illicit financial flows that disproportionately burden younger generations.","start":7379.26,"end":7390.38,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"By","start":7379.26,"end":7379.58},{"text":"matching","start":7379.58,"end":7380.06},{"text":"transaction","start":7380.06,"end":7380.78},{"text":"information","start":7380.78,"end":7381.1},{"text":"for","start":7381.26,"end":7381.58},{"text":"exports","start":7381.58,"end":7382.06},{"text":"and","start":7382.06,"end":7382.26},{"text":"imports,","start":7382.26,"end":7382.78},{"text":"we","start":7382.78,"end":7383.06},{"text":"can","start":7383.06,"end":7383.26},{"text":"better","start":7383.26,"end":7383.54},{"text":"detect","start":7383.54,"end":7383.94},{"text":"and","start":7383.94,"end":7384.18},{"text":"prevent","start":7384.18,"end":7384.54},{"text":"the","start":7384.54,"end":7384.78},{"text":"tax","start":7384.78,"end":7385.06},{"text":"related","start":7385.06,"end":7385.42},{"text":"illicit","start":7385.74,"end":7386.38},{"text":"financial","start":7386.38,"end":7386.7},{"text":"flows","start":7386.86,"end":7387.46},{"text":"that","start":7387.46,"end":7387.74},{"text":"disproportionately","start":7387.74,"end":7388.78},{"text":"burden","start":7388.78,"end":7389.34},{"text":"younger","start":7389.34,"end":7389.82},{"text":"generations.","start":7389.82,"end":7390.38}]},{"text":"4. Let's design inclusive user experiences for tax assistance.","start":7391.16,"end":7395.08,"topics":[],"words":[{"text":"4.","start":7391.16,"end":7391.36},{"text":"Let's","start":7391.36,"end":7391.76},{"text":"design","start":7391.76,"end":7392.04},{"text":"inclusive","start":7392.12,"end":7392.76},{"text":"user","start":7392.76,"end":7393.16},{"text":"experiences","start":7393.16,"end":7393.76},{"text":"for","start":7393.76,"end":7393.96},{"text":"tax","start":7393.96,"end":7394.28},{"text":"assistance.","start":7394.36,"end":7395.08}]},{"text":"We urge that task assistance resources be personalized to accommodate varying literacy levels and age specific user experiences.","start":7395.16,"end":7404.04,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"We","start":7395.16,"end":7395.48},{"text":"urge","start":7395.48,"end":7395.8},{"text":"that","start":7395.8,"end":7396.04},{"text":"task","start":7396.04,"end":7396.48},{"text":"assistance","start":7396.48,"end":7397.12},{"text":"resources","start":7397.12,"end":7397.8},{"text":"be","start":7397.96,"end":7398.28},{"text":"personalized","start":7398.28,"end":7398.96},{"text":"to","start":7398.96,"end":7399.12},{"text":"accommodate","start":7399.12,"end":7399.72},{"text":"varying","start":7399.72,"end":7400.12},{"text":"literacy","start":7400.12,"end":7400.76},{"text":"levels","start":7400.76,"end":7401.32},{"text":"and","start":7401.4,"end":7401.72},{"text":"age","start":7401.72,"end":7402.04},{"text":"specific","start":7402.12,"end":7402.72},{"text":"user","start":7402.72,"end":7403.2},{"text":"experiences.","start":7403.2,"end":7404.04}]},{"text":"Implementing tailored language vocabularies and talking styles ensures that tax systems are accessible to all.","start":7404.28,"end":7411.32,"topics":[],"words":[{"text":"Implementing","start":7404.28,"end":7405.08},{"text":"tailored","start":7405.08,"end":7405.56},{"text":"language","start":7405.56,"end":7406},{"text":"vocabularies","start":7406,"end":7406.96},{"text":"and","start":7406.96,"end":7407.32},{"text":"talking","start":7407.32,"end":7407.8},{"text":"styles","start":7407.8,"end":7408.24},{"text":"ensures","start":7408.24,"end":7408.72},{"text":"that","start":7408.72,"end":7408.92},{"text":"tax","start":7408.92,"end":7409.24},{"text":"systems","start":7409.32,"end":7409.96},{"text":"are","start":7409.96,"end":7410.24},{"text":"accessible","start":7410.24,"end":7410.72},{"text":"to","start":7410.72,"end":7411},{"text":"all.","start":7411,"end":7411.32}]}]},{"sentences":[{"text":"Furthermore, we must prioritize language accessibility for multilingual tax through offline first inclusive digital platforms to ensure that no one is left behind due to a language barrier.","start":7411.64,"end":7423.44,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Furthermore,","start":7411.64,"end":7412.28},{"text":"we","start":7412.28,"end":7412.48},{"text":"must","start":7412.48,"end":7412.72},{"text":"prioritize","start":7412.72,"end":7413.48},{"text":"language","start":7413.48,"end":7413.92},{"text":"accessibility","start":7413.92,"end":7414.52},{"text":"for","start":7414.84,"end":7415.16},{"text":"multilingual","start":7415.16,"end":7415.88},{"text":"tax","start":7415.88,"end":7416.2},{"text":"through","start":7416.8,"end":7416.96},{"text":"offline","start":7416.96,"end":7417.44},{"text":"first","start":7417.44,"end":7417.76},{"text":"inclusive","start":7418,"end":7418.64},{"text":"digital","start":7418.64,"end":7418.96},{"text":"platforms","start":7418.96,"end":7419.6},{"text":"to","start":7419.6,"end":7419.8},{"text":"ensure","start":7419.8,"end":7420.04},{"text":"that","start":7420.04,"end":7420.32},{"text":"no","start":7420.32,"end":7420.52},{"text":"one","start":7420.52,"end":7420.8},{"text":"is","start":7420.88,"end":7421.2},{"text":"left","start":7421.2,"end":7421.44},{"text":"behind","start":7421.44,"end":7421.72},{"text":"due","start":7421.72,"end":7421.96},{"text":"to","start":7421.96,"end":7422.12},{"text":"a","start":7422.12,"end":7422.4},{"text":"language","start":7422.4,"end":7422.92},{"text":"barrier.","start":7422.92,"end":7423.44}]},{"text":"And lastly, 5.","start":7423.6,"end":7424.88,"topics":[],"words":[{"text":"And","start":7423.6,"end":7423.92},{"text":"lastly,","start":7423.92,"end":7424.4},{"text":"5.","start":7424.48,"end":7424.88}]},{"text":"Let's institutionalize youth centered data literacy.","start":7424.96,"end":7428.24,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Let's","start":7424.96,"end":7425.44},{"text":"institutionalize","start":7425.44,"end":7426.32},{"text":"youth","start":7426.32,"end":7426.76},{"text":"centered","start":7426.76,"end":7427.24},{"text":"data","start":7427.24,"end":7427.56},{"text":"literacy.","start":7427.56,"end":7428.24}]},{"text":"We recommend that technical assistance be leveraged to empower youth led organizations to participate in the monitoring and analysis of how exchange data is used to fund the Sustainable Development Goals.","start":7428.32,"end":7440,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"We","start":7428.32,"end":7428.64},{"text":"recommend","start":7428.64,"end":7429.12},{"text":"that","start":7429.12,"end":7429.36},{"text":"technical","start":7429.36,"end":7429.8},{"text":"assistance","start":7429.8,"end":7430.4},{"text":"be","start":7430.4,"end":7430.6},{"text":"leveraged","start":7430.6,"end":7431},{"text":"to","start":7431,"end":7431.24},{"text":"empower","start":7431.24,"end":7431.6},{"text":"youth","start":7431.84,"end":7432.24},{"text":"led","start":7432.24,"end":7432.519},{"text":"organizations","start":7432.519,"end":7433.4},{"text":"to","start":7433.4,"end":7433.6},{"text":"participate","start":7433.6,"end":7434.2},{"text":"in","start":7434.2,"end":7434.36},{"text":"the","start":7434.36,"end":7434.52},{"text":"monitoring","start":7434.52,"end":7435.08},{"text":"and","start":7435.08,"end":7435.44},{"text":"analysis","start":7435.44,"end":7436.12},{"text":"of","start":7436.12,"end":7436.28},{"text":"how","start":7436.28,"end":7436.48},{"text":"exchange","start":7436.48,"end":7437.04},{"text":"data","start":7437.04,"end":7437.32},{"text":"is","start":7437.32,"end":7437.56},{"text":"used","start":7437.56,"end":7437.72},{"text":"to","start":7437.72,"end":7437.92},{"text":"fund","start":7437.92,"end":7438.24},{"text":"the","start":7438.24,"end":7438.56},{"text":"Sustainable","start":7438.56,"end":7439.12},{"text":"Development","start":7439.12,"end":7439.44},{"text":"Goals.","start":7439.52,"end":7440}]},{"text":"So Excellencies, our leadership today can truly turn data into into dignity for billions of people worldwide.","start":7440.16,"end":7446.36,"topics":[],"words":[{"text":"So","start":7440.16,"end":7440.44},{"text":"Excellencies,","start":7440.44,"end":7441.12},{"text":"our","start":7441.12,"end":7441.36},{"text":"leadership","start":7441.36,"end":7441.84},{"text":"today","start":7441.84,"end":7442.16},{"text":"can","start":7442.16,"end":7442.48},{"text":"truly","start":7442.48,"end":7442.84},{"text":"turn","start":7442.84,"end":7443.08},{"text":"data","start":7443.08,"end":7443.44},{"text":"into","start":7443.6,"end":7443.81},{"text":"into","start":7443.96,"end":7444.12},{"text":"dignity","start":7444.12,"end":7444.6},{"text":"for","start":7444.6,"end":7444.8},{"text":"billions","start":7444.8,"end":7445.24},{"text":"of","start":7445.24,"end":7445.36},{"text":"people","start":7445.36,"end":7445.64},{"text":"worldwide.","start":7445.64,"end":7446.36}]}]},{"sentences":[{"text":"And when we center youth and design for belonging through fair information exchange, we do more than serve people, we build a future worthy for them.","start":7446.44,"end":7454.84,"topics":[],"words":[{"text":"And","start":7446.44,"end":7446.72},{"text":"when","start":7446.72,"end":7446.88},{"text":"we","start":7446.88,"end":7447.08},{"text":"center","start":7447.08,"end":7447.52},{"text":"youth","start":7447.52,"end":7447.88},{"text":"and","start":7447.88,"end":7448.12},{"text":"design","start":7448.12,"end":7448.4},{"text":"for","start":7448.4,"end":7448.68},{"text":"belonging","start":7448.68,"end":7449.2},{"text":"through","start":7449.2,"end":7449.56},{"text":"fair","start":7449.64,"end":7450},{"text":"information","start":7450,"end":7450.36},{"text":"exchange,","start":7450.6,"end":7451.12},{"text":"we","start":7451.12,"end":7451.36},{"text":"do","start":7451.36,"end":7451.56},{"text":"more","start":7451.56,"end":7451.84},{"text":"than","start":7451.84,"end":7452.08},{"text":"serve","start":7452.08,"end":7452.4},{"text":"people,","start":7452.4,"end":7452.68},{"text":"we","start":7452.84,"end":7453.16},{"text":"build","start":7453.16,"end":7453.4},{"text":"a","start":7453.4,"end":7453.6},{"text":"future","start":7453.6,"end":7453.88},{"text":"worthy","start":7453.88,"end":7454.4},{"text":"for","start":7454.4,"end":7454.56},{"text":"them.","start":7454.56,"end":7454.84}]},{"text":"So thank you so much for including this article.","start":7454.84,"end":7457.16,"topics":[],"words":[{"text":"So","start":7454.84,"end":7455.16},{"text":"thank","start":7455.16,"end":7455.44},{"text":"you","start":7455.44,"end":7455.6},{"text":"so","start":7455.6,"end":7455.76},{"text":"much","start":7455.76,"end":7455.96},{"text":"for","start":7455.96,"end":7456.2},{"text":"including","start":7456.2,"end":7456.52},{"text":"this","start":7456.6,"end":7456.88},{"text":"article.","start":7456.88,"end":7457.16}]},{"text":"10 and considering our recommendations.","start":7457.16,"end":7459.24,"topics":[],"words":[{"text":"10","start":7457.16,"end":7457.52},{"text":"and","start":7457.52,"end":7457.8},{"text":"considering","start":7457.8,"end":7458.32},{"text":"our","start":7458.32,"end":7458.48},{"text":"recommendations.","start":7458.48,"end":7459.24}]}]}],"speaker":{"name":"Alan Creed Adele","affiliation":"Major Group for Children and Youth","affiliation_full":"Major Group for Children and Youth","group":null,"function":"Representative"}},{"statement_number":82,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7462.44,"end":7462.96,"topics":[],"words":[{"text":"Thank","start":7462.44,"end":7462.76},{"text":"you.","start":7462.76,"end":7462.96}]},{"text":"CYI, GPI, please.","start":7462.96,"end":7464.92,"topics":[],"words":[{"text":"CYI,","start":7462.96,"end":7463.72},{"text":"GPI,","start":7463.88,"end":7464.6},{"text":"please.","start":7464.6,"end":7464.92}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":83,"paragraphs":[{"sentences":[{"text":"Thank you Kohlid, for this opportunity to speak and also for the discussion on this important topic.","start":7467.96,"end":7473.48,"topics":[],"words":[{"text":"Thank","start":7467.96,"end":7468.28},{"text":"you","start":7468.28,"end":7468.48},{"text":"Kohlid,","start":7468.48,"end":7469.08},{"text":"for","start":7469.08,"end":7469.28},{"text":"this","start":7469.28,"end":7469.52},{"text":"opportunity","start":7469.52,"end":7470.24},{"text":"to","start":7470.24,"end":7470.48},{"text":"speak","start":7470.48,"end":7470.8},{"text":"and","start":7470.8,"end":7471.08},{"text":"also","start":7471.08,"end":7471.32},{"text":"for","start":7471.32,"end":7471.52},{"text":"the","start":7471.52,"end":7471.68},{"text":"discussion","start":7471.68,"end":7472.16},{"text":"on","start":7472.16,"end":7472.32},{"text":"this","start":7472.32,"end":7472.52},{"text":"important","start":7472.52,"end":7472.84},{"text":"topic.","start":7472.92,"end":7473.48}]},{"text":"I would like to raise one concern on behalf of Greenpeace International and the Global alliance for Tax justice, which we hope can be addressed.","start":7474.16,"end":7481.12,"topics":[],"words":[{"text":"I","start":7474.16,"end":7474.24},{"text":"would","start":7474.24,"end":7474.4},{"text":"like","start":7474.4,"end":7474.56},{"text":"to","start":7474.56,"end":7474.68},{"text":"raise","start":7474.68,"end":7474.96},{"text":"one","start":7474.96,"end":7475.24},{"text":"concern","start":7475.24,"end":7475.6},{"text":"on","start":7475.84,"end":7476.12},{"text":"behalf","start":7476.12,"end":7476.36},{"text":"of","start":7476.36,"end":7476.52},{"text":"Greenpeace","start":7476.52,"end":7477.04},{"text":"International","start":7477.04,"end":7477.36},{"text":"and","start":7477.52,"end":7477.8},{"text":"the","start":7477.8,"end":7477.92},{"text":"Global","start":7477.92,"end":7478.12},{"text":"alliance","start":7478.12,"end":7478.52},{"text":"for","start":7478.52,"end":7478.68},{"text":"Tax","start":7478.68,"end":7478.96},{"text":"justice,","start":7478.96,"end":7479.52},{"text":"which","start":7479.52,"end":7479.72},{"text":"we","start":7479.72,"end":7479.88},{"text":"hope","start":7479.88,"end":7480.08},{"text":"can","start":7480.08,"end":7480.32},{"text":"be","start":7480.32,"end":7480.52},{"text":"addressed.","start":7480.52,"end":7481.12}]},{"text":"We believe this article is crucial for all the preceding commitments we've been discussing in the past days, but in particular article 6 on high net worth individuals and article 7 on illicit financial flows, which we understand are implicitly referred to in paragraph one.","start":7481.68,"end":7495.68,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"We","start":7481.68,"end":7481.96},{"text":"believe","start":7481.96,"end":7482.24},{"text":"this","start":7482.24,"end":7482.56},{"text":"article","start":7482.56,"end":7482.88},{"text":"is","start":7482.88,"end":7483.16},{"text":"crucial","start":7483.16,"end":7483.52},{"text":"for","start":7483.52,"end":7483.76},{"text":"all","start":7483.76,"end":7483.96},{"text":"the","start":7483.96,"end":7484.12},{"text":"preceding","start":7484.12,"end":7484.6},{"text":"commitments","start":7484.6,"end":7485.04},{"text":"we've","start":7485.04,"end":7485.32},{"text":"been","start":7485.32,"end":7485.48},{"text":"discussing","start":7485.48,"end":7485.88},{"text":"in","start":7485.88,"end":7486.04},{"text":"the","start":7486.04,"end":7486.2},{"text":"past","start":7486.2,"end":7486.4},{"text":"days,","start":7486.4,"end":7486.68},{"text":"but","start":7486.68,"end":7486.92},{"text":"in","start":7486.92,"end":7487.12},{"text":"particular","start":7487.12,"end":7487.44},{"text":"article","start":7487.92,"end":7488.32},{"text":"6","start":7488.4,"end":7488.68},{"text":"on","start":7488.68,"end":7488.84},{"text":"high","start":7488.84,"end":7489},{"text":"net","start":7489,"end":7489.16},{"text":"worth","start":7489.16,"end":7489.36},{"text":"individuals","start":7489.36,"end":7489.879},{"text":"and","start":7489.879,"end":7490.04},{"text":"article","start":7490.04,"end":7490.31},{"text":"7","start":7490.37,"end":7490.64},{"text":"on","start":7490.64,"end":7490.88},{"text":"illicit","start":7490.88,"end":7491.32},{"text":"financial","start":7491.32,"end":7491.6},{"text":"flows,","start":7491.68,"end":7492.32},{"text":"which","start":7492.4,"end":7492.72},{"text":"we","start":7492.72,"end":7492.92},{"text":"understand","start":7492.92,"end":7493.2},{"text":"are","start":7493.28,"end":7493.56},{"text":"implicitly","start":7493.56,"end":7494.16},{"text":"referred","start":7494.16,"end":7494.56},{"text":"to","start":7494.56,"end":7494.68},{"text":"in","start":7494.68,"end":7494.84},{"text":"paragraph","start":7494.84,"end":7495.32},{"text":"one.","start":7495.32,"end":7495.68}]},{"text":"We all know that, for example, high net worth individuals structure their wealth in complex and evolving ways.","start":7496.4,"end":7501.36,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"We","start":7496.4,"end":7496.68},{"text":"all","start":7496.68,"end":7496.88},{"text":"know","start":7496.88,"end":7497.08},{"text":"that,","start":7497.08,"end":7497.24},{"text":"for","start":7497.24,"end":7497.4},{"text":"example,","start":7497.4,"end":7497.84},{"text":"high","start":7497.84,"end":7498.12},{"text":"net","start":7498.12,"end":7498.28},{"text":"worth","start":7498.28,"end":7498.52},{"text":"individuals","start":7498.52,"end":7499},{"text":"structure","start":7499,"end":7499.36},{"text":"their","start":7499.36,"end":7499.56},{"text":"wealth","start":7499.56,"end":7499.8},{"text":"in","start":7499.8,"end":7499.96},{"text":"complex","start":7499.96,"end":7500.32},{"text":"and","start":7500.32,"end":7500.52},{"text":"evolving","start":7500.52,"end":7500.92},{"text":"ways.","start":7500.92,"end":7501.36}]},{"text":"So we must recognize that these structures and techniques used today may change tomorrow in ways that we cannot foresee.","start":7501.77,"end":7507.93,"topics":[],"words":[{"text":"So","start":7501.77,"end":7501.85},{"text":"we","start":7501.85,"end":7501.97},{"text":"must","start":7501.97,"end":7502.17},{"text":"recognize","start":7502.17,"end":7502.65},{"text":"that","start":7502.65,"end":7502.85},{"text":"these","start":7502.85,"end":7503.01},{"text":"structures","start":7503.01,"end":7503.41},{"text":"and","start":7503.41,"end":7503.69},{"text":"techniques","start":7504.25,"end":7504.77},{"text":"used","start":7504.77,"end":7504.97},{"text":"today","start":7504.97,"end":7505.25},{"text":"may","start":7505.25,"end":7505.53},{"text":"change","start":7505.53,"end":7505.81},{"text":"tomorrow","start":7505.81,"end":7506.33},{"text":"in","start":7506.33,"end":7506.53},{"text":"ways","start":7506.53,"end":7506.77},{"text":"that","start":7506.77,"end":7506.93},{"text":"we","start":7506.93,"end":7507.09},{"text":"cannot","start":7507.09,"end":7507.41},{"text":"foresee.","start":7507.41,"end":7507.93}]}]},{"sentences":[{"text":"This brings us a fundamental challenge that has in the past complicated the effect of taxation of high net worth individuals.","start":7508.09,"end":7514.57,"topics":[],"words":[{"text":"This","start":7508.09,"end":7508.41},{"text":"brings","start":7508.41,"end":7508.69},{"text":"us","start":7508.69,"end":7508.85},{"text":"a","start":7508.85,"end":7509.01},{"text":"fundamental","start":7509.01,"end":7509.61},{"text":"challenge","start":7509.61,"end":7509.97},{"text":"that","start":7509.97,"end":7510.17},{"text":"has","start":7510.17,"end":7510.37},{"text":"in","start":7510.37,"end":7510.53},{"text":"the","start":7510.53,"end":7510.69},{"text":"past","start":7510.69,"end":7510.97},{"text":"complicated","start":7511.05,"end":7511.69},{"text":"the","start":7511.69,"end":7511.89},{"text":"effect","start":7511.89,"end":7512.09},{"text":"of","start":7512.09,"end":7512.29},{"text":"taxation","start":7512.29,"end":7512.89},{"text":"of","start":7512.97,"end":7513.25},{"text":"high","start":7513.25,"end":7513.45},{"text":"net","start":7513.45,"end":7513.65},{"text":"worth","start":7513.65,"end":7513.89},{"text":"individuals.","start":7513.89,"end":7514.57}]},{"text":"Even where countries agree to exchange information, if tax administrations do not know what exists, they cannot know what to request.","start":7515.13,"end":7521.93,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"Even","start":7515.13,"end":7515.49},{"text":"where","start":7515.49,"end":7515.77},{"text":"countries","start":7515.77,"end":7516.09},{"text":"agree","start":7516.09,"end":7516.41},{"text":"to","start":7516.41,"end":7516.61},{"text":"exchange","start":7516.61,"end":7516.97},{"text":"information,","start":7516.97,"end":7517.29},{"text":"if","start":7517.53,"end":7517.81},{"text":"tax","start":7517.81,"end":7518.05},{"text":"administrations","start":7518.05,"end":7518.89},{"text":"do","start":7518.89,"end":7519.09},{"text":"not","start":7519.09,"end":7519.25},{"text":"know","start":7519.25,"end":7519.45},{"text":"what","start":7519.45,"end":7519.69},{"text":"exists,","start":7519.69,"end":7520.13},{"text":"they","start":7520.13,"end":7520.37},{"text":"cannot","start":7520.37,"end":7520.77},{"text":"know","start":7520.77,"end":7520.97},{"text":"what","start":7520.97,"end":7521.21},{"text":"to","start":7521.21,"end":7521.45},{"text":"request.","start":7521.45,"end":7521.93}]},{"text":"In practice, exchange of information on request requires the requesting authority to already possess identifying details of the relevant account or asset.","start":7522.25,"end":7531.4,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"In","start":7522.25,"end":7522.53},{"text":"practice,","start":7522.53,"end":7523.05},{"text":"exchange","start":7523.05,"end":7523.57},{"text":"of","start":7523.57,"end":7523.73},{"text":"information","start":7523.73,"end":7524.01},{"text":"on","start":7524.17,"end":7524.49},{"text":"request","start":7524.49,"end":7524.97},{"text":"requires","start":7524.97,"end":7525.61},{"text":"the","start":7525.61,"end":7525.93},{"text":"requesting","start":7525.93,"end":7526.65},{"text":"authority","start":7526.65,"end":7527.21},{"text":"to","start":7527.48,"end":7527.6},{"text":"already","start":7527.6,"end":7527.88},{"text":"possess","start":7527.88,"end":7528.44},{"text":"identifying","start":7528.44,"end":7529.16},{"text":"details","start":7529.16,"end":7529.6},{"text":"of","start":7529.6,"end":7529.72},{"text":"the","start":7529.72,"end":7529.84},{"text":"relevant","start":7529.84,"end":7530.28},{"text":"account","start":7530.28,"end":7530.56},{"text":"or","start":7530.56,"end":7530.84},{"text":"asset.","start":7530.84,"end":7531.4}]},{"text":"For this reason, we are concerned that if we rely primarily on exchange of information on request, we will struggle to meet the Convention's objectives of effectively taxing high net worth individuals and combating tax related illicit financial flows.","start":7531.8,"end":7546.36,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"For","start":7531.8,"end":7532.08},{"text":"this","start":7532.08,"end":7532.28},{"text":"reason,","start":7532.28,"end":7532.6},{"text":"we","start":7532.6,"end":7532.92},{"text":"are","start":7532.92,"end":7533.16},{"text":"concerned","start":7533.16,"end":7533.6},{"text":"that","start":7533.6,"end":7533.76},{"text":"if","start":7533.76,"end":7533.92},{"text":"we","start":7533.92,"end":7534.2},{"text":"rely","start":7534.2,"end":7534.8},{"text":"primarily","start":7534.8,"end":7535.48},{"text":"on","start":7535.56,"end":7535.84},{"text":"exchange","start":7535.84,"end":7536.24},{"text":"of","start":7536.24,"end":7536.44},{"text":"information","start":7536.44,"end":7536.76},{"text":"on","start":7536.84,"end":7537.12},{"text":"request,","start":7537.12,"end":7537.56},{"text":"we","start":7537.88,"end":7538.16},{"text":"will","start":7538.16,"end":7538.32},{"text":"struggle","start":7538.32,"end":7538.68},{"text":"to","start":7538.68,"end":7538.84},{"text":"meet","start":7538.84,"end":7538.96},{"text":"the","start":7538.96,"end":7539.12},{"text":"Convention's","start":7539.12,"end":7539.68},{"text":"objectives","start":7539.68,"end":7540.24},{"text":"of","start":7540.24,"end":7540.52},{"text":"effectively","start":7540.52,"end":7541.08},{"text":"taxing","start":7541.08,"end":7541.52},{"text":"high","start":7541.52,"end":7541.72},{"text":"net","start":7541.72,"end":7541.92},{"text":"worth","start":7541.92,"end":7542.16},{"text":"individuals","start":7542.16,"end":7542.8},{"text":"and","start":7542.8,"end":7543.16},{"text":"combating","start":7543.239,"end":7543.84},{"text":"tax","start":7543.84,"end":7544.2},{"text":"related","start":7544.44,"end":7544.84},{"text":"illicit","start":7544.84,"end":7545.44},{"text":"financial","start":7545.44,"end":7545.72},{"text":"flows.","start":7545.72,"end":7546.36}]},{"text":"We therefore recommend that the Article provide a clear mandate for automatic exchange of information.","start":7546.44,"end":7551.8,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":7546.44,"end":7546.76},{"text":"therefore","start":7546.76,"end":7547.12},{"text":"recommend","start":7547.12,"end":7547.52},{"text":"that","start":7547.52,"end":7547.76},{"text":"the","start":7547.76,"end":7547.92},{"text":"Article","start":7547.92,"end":7548.2},{"text":"provide","start":7548.2,"end":7548.56},{"text":"a","start":7548.56,"end":7548.76},{"text":"clear","start":7548.76,"end":7548.96},{"text":"mandate","start":7548.96,"end":7549.64},{"text":"for","start":7549.8,"end":7550.12},{"text":"automatic","start":7550.12,"end":7550.64},{"text":"exchange","start":7550.64,"end":7551.2},{"text":"of","start":7551.2,"end":7551.48},{"text":"information.","start":7551.48,"end":7551.8}]}]},{"sentences":[{"text":"It should in that sense give a clear direction towards the development of a system for the identification of assets and beneficial ownership what is commonly described as a global asset register supported by automatic exchange of information, agreeing on common data standards and secure exchange mechanisms that can, for example, be agreed on in paragraph 2.","start":7553.17,"end":7573.49,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"It","start":7553.17,"end":7553.29},{"text":"should","start":7553.29,"end":7553.49},{"text":"in","start":7553.49,"end":7553.69},{"text":"that","start":7553.69,"end":7553.89},{"text":"sense","start":7553.89,"end":7554.17},{"text":"give","start":7554.17,"end":7554.37},{"text":"a","start":7554.37,"end":7554.57},{"text":"clear","start":7554.57,"end":7554.85},{"text":"direction","start":7554.85,"end":7555.41},{"text":"towards","start":7555.41,"end":7555.77},{"text":"the","start":7555.77,"end":7555.93},{"text":"development","start":7555.93,"end":7556.21},{"text":"of","start":7556.45,"end":7556.73},{"text":"a","start":7556.73,"end":7556.89},{"text":"system","start":7556.89,"end":7557.17},{"text":"for","start":7557.57,"end":7557.85},{"text":"the","start":7557.85,"end":7558.01},{"text":"identification","start":7558.01,"end":7558.77},{"text":"of","start":7558.77,"end":7558.97},{"text":"assets","start":7558.97,"end":7559.33},{"text":"and","start":7559.33,"end":7559.57},{"text":"beneficial","start":7559.57,"end":7560.13},{"text":"ownership","start":7560.13,"end":7560.77},{"text":"what","start":7560.93,"end":7561.21},{"text":"is","start":7561.21,"end":7561.41},{"text":"commonly","start":7561.41,"end":7561.85},{"text":"described","start":7561.85,"end":7562.33},{"text":"as","start":7562.33,"end":7562.49},{"text":"a","start":7562.49,"end":7562.65},{"text":"global","start":7562.65,"end":7562.93},{"text":"asset","start":7563.01,"end":7563.53},{"text":"register","start":7563.53,"end":7564.05},{"text":"supported","start":7564.45,"end":7565.01},{"text":"by","start":7565.01,"end":7565.17},{"text":"automatic","start":7565.17,"end":7565.61},{"text":"exchange","start":7565.61,"end":7566.01},{"text":"of","start":7566.01,"end":7566.17},{"text":"information,","start":7566.17,"end":7566.45},{"text":"agreeing","start":7566.77,"end":7567.37},{"text":"on","start":7567.37,"end":7567.57},{"text":"common","start":7567.57,"end":7567.89},{"text":"data","start":7567.89,"end":7568.21},{"text":"standards","start":7568.21,"end":7568.73},{"text":"and","start":7568.73,"end":7568.969},{"text":"secure","start":7568.969,"end":7569.37},{"text":"exchange","start":7569.37,"end":7569.81},{"text":"mechanisms","start":7569.81,"end":7570.61},{"text":"that","start":7570.61,"end":7570.93},{"text":"can,","start":7570.93,"end":7571.17},{"text":"for","start":7571.17,"end":7571.37},{"text":"example,","start":7571.37,"end":7571.81},{"text":"be","start":7571.81,"end":7572.01},{"text":"agreed","start":7572.01,"end":7572.37},{"text":"on","start":7572.37,"end":7572.49},{"text":"in","start":7572.49,"end":7572.65},{"text":"paragraph","start":7572.65,"end":7573.13},{"text":"2.","start":7573.13,"end":7573.49}]},{"text":"The Conference of the Parties should periodically evaluate the effectiveness of such systems.","start":7573.73,"end":7578.42,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"The","start":7573.73,"end":7573.97},{"text":"Conference","start":7573.97,"end":7574.49},{"text":"of","start":7574.49,"end":7574.61},{"text":"the","start":7574.61,"end":7574.73},{"text":"Parties","start":7574.73,"end":7575.05},{"text":"should","start":7575.05,"end":7575.41},{"text":"periodically","start":7575.57,"end":7576.25},{"text":"evaluate","start":7576.25,"end":7576.85},{"text":"the","start":7576.85,"end":7577.01},{"text":"effectiveness","start":7577.01,"end":7577.61},{"text":"of","start":7577.61,"end":7577.85},{"text":"such","start":7577.85,"end":7578.05},{"text":"systems.","start":7578.05,"end":7578.42}]},{"text":"Of course, it is important to be aware of capacity as laid out in paragraph 6.","start":7579.37,"end":7583.61,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Of","start":7579.37,"end":7579.49},{"text":"course,","start":7579.49,"end":7579.69},{"text":"it","start":7579.69,"end":7579.89},{"text":"is","start":7579.89,"end":7580.05},{"text":"important","start":7580.05,"end":7580.33},{"text":"to","start":7580.33,"end":7580.61},{"text":"be","start":7580.61,"end":7580.81},{"text":"aware","start":7580.81,"end":7581.09},{"text":"of","start":7581.09,"end":7581.29},{"text":"capacity","start":7581.29,"end":7581.97},{"text":"as","start":7581.97,"end":7582.25},{"text":"laid","start":7582.25,"end":7582.53},{"text":"out","start":7582.53,"end":7582.65},{"text":"in","start":7582.65,"end":7582.77},{"text":"paragraph","start":7582.77,"end":7583.29},{"text":"6.","start":7583.29,"end":7583.61}]},{"text":"We therefore recommend that the paragraph include commitments to technology transfer and it recognizes the need for temporary non reciprocal automatic exchange so that developing countries can fully benefit.","start":7583.85,"end":7595.53,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":7583.85,"end":7584.13},{"text":"therefore","start":7584.13,"end":7584.45},{"text":"recommend","start":7584.45,"end":7584.85},{"text":"that","start":7584.85,"end":7585.01},{"text":"the","start":7585.01,"end":7585.13},{"text":"paragraph","start":7585.13,"end":7585.61},{"text":"include","start":7585.61,"end":7585.93},{"text":"commitments","start":7585.93,"end":7586.49},{"text":"to","start":7586.49,"end":7586.77},{"text":"technology","start":7586.77,"end":7587.05},{"text":"transfer","start":7587.21,"end":7587.77},{"text":"and","start":7587.77,"end":7587.97},{"text":"it","start":7587.97,"end":7588.17},{"text":"recognizes","start":7588.17,"end":7588.81},{"text":"the","start":7588.81,"end":7589.01},{"text":"need","start":7589.01,"end":7589.29},{"text":"for","start":7589.37,"end":7589.73},{"text":"temporary","start":7589.73,"end":7590.45},{"text":"non","start":7590.45,"end":7590.77},{"text":"reciprocal","start":7590.77,"end":7591.57},{"text":"automatic","start":7591.57,"end":7592.13},{"text":"exchange","start":7592.13,"end":7592.73},{"text":"so","start":7592.97,"end":7593.25},{"text":"that","start":7593.25,"end":7593.41},{"text":"developing","start":7593.41,"end":7593.93},{"text":"countries","start":7593.93,"end":7594.25},{"text":"can","start":7594.329,"end":7594.65},{"text":"fully","start":7594.65,"end":7595.01},{"text":"benefit.","start":7595.01,"end":7595.53}]},{"text":"In practice, some countries may initially be receivers of information before becoming full providers and this should be seen as a feature of an inclusive system, not a weakness, and we hope that all delegations can consider this.","start":7595.69,"end":7608.58,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"In","start":7595.69,"end":7596.01},{"text":"practice,","start":7596.01,"end":7596.57},{"text":"some","start":7596.57,"end":7596.89},{"text":"countries","start":7596.89,"end":7597.21},{"text":"may","start":7597.21,"end":7597.57},{"text":"initially","start":7597.57,"end":7598.01},{"text":"be","start":7598.01,"end":7598.25},{"text":"receivers","start":7598.25,"end":7598.73},{"text":"of","start":7598.73,"end":7599.01},{"text":"information","start":7599.01,"end":7599.29},{"text":"before","start":7599.53,"end":7599.89},{"text":"becoming","start":7599.89,"end":7600.29},{"text":"full","start":7600.29,"end":7600.57},{"text":"providers","start":7600.57,"end":7601.21},{"text":"and","start":7601.29,"end":7601.61},{"text":"this","start":7601.61,"end":7601.81},{"text":"should","start":7601.81,"end":7601.97},{"text":"be","start":7601.97,"end":7602.13},{"text":"seen","start":7602.13,"end":7602.41},{"text":"as","start":7602.41,"end":7602.69},{"text":"a","start":7602.69,"end":7602.85},{"text":"feature","start":7602.85,"end":7603.13},{"text":"of","start":7603.13,"end":7603.33},{"text":"an","start":7603.33,"end":7603.49},{"text":"inclusive","start":7603.49,"end":7604.09},{"text":"system,","start":7604.09,"end":7604.41},{"text":"not","start":7604.9,"end":7605.06},{"text":"a","start":7605.06,"end":7605.22},{"text":"weakness,","start":7605.22,"end":7605.58},{"text":"and","start":7605.58,"end":7605.74},{"text":"we","start":7605.74,"end":7605.9},{"text":"hope","start":7605.9,"end":7606.1},{"text":"that","start":7606.1,"end":7606.34},{"text":"all","start":7606.34,"end":7606.66},{"text":"delegations","start":7606.82,"end":7607.5},{"text":"can","start":7607.5,"end":7607.82},{"text":"consider","start":7607.82,"end":7608.18},{"text":"this.","start":7608.18,"end":7608.58}]}]},{"sentences":[{"text":"Article 10 should not only lay out the ways of exchange of information, but provide direction on the mechanisms required to make transparency effective, equitable and future proof.","start":7609.38,"end":7618.66,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"Article","start":7609.38,"end":7609.78},{"text":"10","start":7609.78,"end":7610.1},{"text":"should","start":7610.1,"end":7610.34},{"text":"not","start":7610.34,"end":7610.54},{"text":"only","start":7610.54,"end":7610.74},{"text":"lay","start":7610.74,"end":7610.98},{"text":"out","start":7610.98,"end":7611.1},{"text":"the","start":7611.1,"end":7611.22},{"text":"ways","start":7611.22,"end":7611.46},{"text":"of","start":7611.46,"end":7611.58},{"text":"exchange","start":7611.58,"end":7611.98},{"text":"of","start":7611.98,"end":7612.14},{"text":"information,","start":7612.14,"end":7612.42},{"text":"but","start":7612.58,"end":7612.86},{"text":"provide","start":7612.86,"end":7613.1},{"text":"direction","start":7613.1,"end":7613.62},{"text":"on","start":7613.62,"end":7613.82},{"text":"the","start":7613.82,"end":7613.98},{"text":"mechanisms","start":7613.98,"end":7614.54},{"text":"required","start":7614.54,"end":7614.98},{"text":"to","start":7614.98,"end":7615.18},{"text":"make","start":7615.18,"end":7615.46},{"text":"transparency","start":7615.54,"end":7616.42},{"text":"effective,","start":7616.42,"end":7617.02},{"text":"equitable","start":7617.02,"end":7617.62},{"text":"and","start":7617.62,"end":7617.86},{"text":"future","start":7617.86,"end":7618.14},{"text":"proof.","start":7618.14,"end":7618.66}]},{"text":"Without such direction, we risk perpetuating the very information asymmetries this Convention seeks to address.","start":7618.82,"end":7624.9,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"Without","start":7618.82,"end":7619.18},{"text":"such","start":7619.18,"end":7619.5},{"text":"direction,","start":7619.5,"end":7620.02},{"text":"we","start":7620.02,"end":7620.26},{"text":"risk","start":7620.26,"end":7620.579},{"text":"perpetuating","start":7620.579,"end":7621.3},{"text":"the","start":7621.3,"end":7621.5},{"text":"very","start":7621.5,"end":7621.74},{"text":"information","start":7621.74,"end":7622.1},{"text":"asymmetries","start":7622.26,"end":7623.14},{"text":"this","start":7623.22,"end":7623.54},{"text":"Convention","start":7623.54,"end":7624.14},{"text":"seeks","start":7624.14,"end":7624.46},{"text":"to","start":7624.46,"end":7624.62},{"text":"address.","start":7624.62,"end":7624.9}]},{"text":"Thanks so much for your attention.","start":7625.22,"end":7626.58,"topics":[],"words":[{"text":"Thanks","start":7625.22,"end":7625.58},{"text":"so","start":7625.58,"end":7625.74},{"text":"much","start":7625.74,"end":7625.9},{"text":"for","start":7625.9,"end":7626.06},{"text":"your","start":7626.06,"end":7626.22},{"text":"attention.","start":7626.22,"end":7626.58}]},{"text":"Thank you.","start":7628.34,"end":7628.98,"topics":[],"words":[{"text":"Thank","start":7628.34,"end":7628.74},{"text":"you.","start":7628.74,"end":7628.98}]},{"text":"GPI Stakeholder 1 Task Justice Network thank","start":7628.98,"end":7634,"topics":[],"words":[{"text":"GPI","start":7628.98,"end":7629.7},{"text":"Stakeholder","start":7629.86,"end":7630.62},{"text":"1","start":7630.62,"end":7630.98},{"text":"Task","start":7631.2,"end":7631.52},{"text":"Justice","start":7631.52,"end":7632},{"text":"Network","start":7632,"end":7632.4},{"text":"thank","start":7633.68,"end":7634}]}]}],"speaker":{"name":null,"affiliation":"Greenpeace International/Global Alliance for Tax Justice","affiliation_full":"Greenpeace International/Global Alliance for Tax Justice","group":null,"function":"Representative"}},{"statement_number":84,"paragraphs":[{"sentences":[{"text":"you, Mr. K. Thank you, Mr. Kolid.","start":7634,"end":7636.84,"topics":[],"words":[{"text":"you,","start":7634,"end":7634.12},{"text":"Mr.","start":7634.12,"end":7634.44},{"text":"K.","start":7634.44,"end":7634.8},{"text":"Thank","start":7635.6,"end":7635.92},{"text":"you,","start":7635.92,"end":7636.04},{"text":"Mr.","start":7636.04,"end":7636.32},{"text":"Kolid.","start":7636.32,"end":7636.84}]},{"text":"My name is Florencia and I am a researcher from the Tax Justice Network.","start":7636.84,"end":7640.64,"topics":[],"words":[{"text":"My","start":7636.84,"end":7637.04},{"text":"name","start":7637.04,"end":7637.16},{"text":"is","start":7637.16,"end":7637.32},{"text":"Florencia","start":7637.32,"end":7638},{"text":"and","start":7638,"end":7638.2},{"text":"I","start":7638.2,"end":7638.36},{"text":"am","start":7638.36,"end":7638.52},{"text":"a","start":7638.52,"end":7638.64},{"text":"researcher","start":7638.64,"end":7639.04},{"text":"from","start":7639.04,"end":7639.24},{"text":"the","start":7639.24,"end":7639.48},{"text":"Tax","start":7639.48,"end":7639.76},{"text":"Justice","start":7639.76,"end":7640.28},{"text":"Network.","start":7640.28,"end":7640.64}]},{"text":"A civil society will welcome the inclusion of this new article on exchange.","start":7641.68,"end":7645.56,"topics":[],"words":[{"text":"A","start":7641.68,"end":7641.92},{"text":"civil","start":7641.92,"end":7642.32},{"text":"society","start":7642.32,"end":7642.76},{"text":"will","start":7642.76,"end":7643.04},{"text":"welcome","start":7643.04,"end":7643.4},{"text":"the","start":7643.4,"end":7643.52},{"text":"inclusion","start":7643.52,"end":7643.92},{"text":"of","start":7643.92,"end":7644.04},{"text":"this","start":7644.04,"end":7644.24},{"text":"new","start":7644.24,"end":7644.44},{"text":"article","start":7644.44,"end":7644.72},{"text":"on","start":7644.72,"end":7645.04},{"text":"exchange.","start":7645.04,"end":7645.56}]},{"text":"We are also pleased to see the broad scope of its coverage, which we consider to be important to ensure that the article is future proof.","start":7645.56,"end":7654.32,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"We","start":7645.56,"end":7645.92},{"text":"are","start":7647.039,"end":7647.4},{"text":"also","start":7647.4,"end":7647.72},{"text":"pleased","start":7647.72,"end":7648.12},{"text":"to","start":7648.12,"end":7648.28},{"text":"see","start":7648.28,"end":7648.44},{"text":"the","start":7648.44,"end":7648.6},{"text":"broad","start":7648.6,"end":7648.8},{"text":"scope","start":7648.8,"end":7649.16},{"text":"of","start":7649.16,"end":7649.28},{"text":"its","start":7649.28,"end":7649.44},{"text":"coverage,","start":7649.44,"end":7649.92},{"text":"which","start":7649.92,"end":7650.16},{"text":"we","start":7650.16,"end":7650.36},{"text":"consider","start":7650.36,"end":7650.64},{"text":"to","start":7651.28,"end":7651.56},{"text":"be","start":7651.56,"end":7651.68},{"text":"important","start":7651.68,"end":7651.92},{"text":"to","start":7651.92,"end":7652.2},{"text":"ensure","start":7652.2,"end":7652.44},{"text":"that","start":7652.44,"end":7652.68},{"text":"the","start":7652.68,"end":7652.84},{"text":"article","start":7652.84,"end":7653.12},{"text":"is","start":7653.12,"end":7653.44},{"text":"future","start":7653.44,"end":7653.76},{"text":"proof.","start":7653.76,"end":7654.32}]},{"text":"We believe that the scope is arguably broader than that of the Mac, under which countries may, for instance, be unable to exchange information on certain taxes that are critical for these conventions due to the reservations that they have adopted.","start":7655.28,"end":7669.68,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":7655.28,"end":7655.56},{"text":"believe","start":7655.56,"end":7655.76},{"text":"that","start":7655.76,"end":7655.96},{"text":"the","start":7655.96,"end":7656.12},{"text":"scope","start":7656.12,"end":7656.44},{"text":"is","start":7656.44,"end":7656.6},{"text":"arguably","start":7656.6,"end":7657.04},{"text":"broader","start":7657.04,"end":7657.52},{"text":"than","start":7657.52,"end":7657.72},{"text":"that","start":7657.72,"end":7657.92},{"text":"of","start":7657.92,"end":7658.12},{"text":"the","start":7658.12,"end":7658.28},{"text":"Mac,","start":7658.28,"end":7658.64},{"text":"under","start":7659.04,"end":7659.2},{"text":"which","start":7659.2,"end":7659.48},{"text":"countries","start":7659.48,"end":7659.84},{"text":"may,","start":7659.84,"end":7660.16},{"text":"for","start":7660.16,"end":7660.4},{"text":"instance,","start":7660.4,"end":7660.88},{"text":"be","start":7661.12,"end":7661.4},{"text":"unable","start":7661.4,"end":7661.72},{"text":"to","start":7661.72,"end":7661.88},{"text":"exchange","start":7661.88,"end":7662.28},{"text":"information","start":7662.28,"end":7662.56},{"text":"on","start":7662.64,"end":7662.92},{"text":"certain","start":7662.92,"end":7663.2},{"text":"taxes","start":7663.2,"end":7663.92},{"text":"that","start":7664.8,"end":7665.08},{"text":"are","start":7665.08,"end":7665.28},{"text":"critical","start":7665.28,"end":7665.72},{"text":"for","start":7665.72,"end":7665.96},{"text":"these","start":7665.96,"end":7666.16},{"text":"conventions","start":7666.16,"end":7666.8},{"text":"due","start":7667.04,"end":7667.4},{"text":"to","start":7667.4,"end":7667.68},{"text":"the","start":7667.68,"end":7667.92},{"text":"reservations","start":7667.92,"end":7668.48},{"text":"that","start":7668.48,"end":7668.68},{"text":"they","start":7668.68,"end":7668.84},{"text":"have","start":7668.84,"end":7669},{"text":"adopted.","start":7669,"end":7669.68}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":85,"paragraphs":[{"sentences":[{"text":"In this context, we urge caution against any proposals to allow reservations to this Article as they may create future obstacles for Member States or result in unequal systems.","start":7670.88,"end":7682.24,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"In","start":7670.88,"end":7671.16},{"text":"this","start":7671.16,"end":7671.4},{"text":"context,","start":7671.4,"end":7671.92},{"text":"we","start":7671.92,"end":7672.24},{"text":"urge","start":7672.24,"end":7672.64},{"text":"caution","start":7672.72,"end":7673.2},{"text":"against","start":7673.28,"end":7673.68},{"text":"any","start":7673.68,"end":7674},{"text":"proposals","start":7674,"end":7674.48},{"text":"to","start":7674.48,"end":7674.68},{"text":"allow","start":7674.68,"end":7674.919},{"text":"reservations","start":7674.919,"end":7675.56},{"text":"to","start":7675.56,"end":7675.84},{"text":"this","start":7675.84,"end":7676.04},{"text":"Article","start":7676.04,"end":7676.32},{"text":"as","start":7676.8,"end":7677.08},{"text":"they","start":7677.08,"end":7677.24},{"text":"may","start":7677.24,"end":7677.4},{"text":"create","start":7677.4,"end":7677.68},{"text":"future","start":7678,"end":7678.36},{"text":"obstacles","start":7678.36,"end":7679.04},{"text":"for","start":7679.04,"end":7679.32},{"text":"Member","start":7679.32,"end":7679.64},{"text":"States","start":7679.64,"end":7680},{"text":"or","start":7680.08,"end":7680.4},{"text":"result","start":7680.4,"end":7680.72},{"text":"in","start":7680.72,"end":7681.04},{"text":"unequal","start":7681.04,"end":7681.56},{"text":"systems.","start":7681.56,"end":7682.24}]},{"text":"We would also like to point out that the UN that normally UN Framework conventions specify that no reservation may be made to this Convention, which is quite different from the oecd, where the articles and reservations are commonly very long.","start":7683.28,"end":7698.54,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"We","start":7683.28,"end":7683.56},{"text":"would","start":7683.56,"end":7683.76},{"text":"also","start":7683.76,"end":7684.04},{"text":"like","start":7684.04,"end":7684.28},{"text":"to","start":7684.28,"end":7684.44},{"text":"point","start":7684.44,"end":7684.64},{"text":"out","start":7684.64,"end":7684.84},{"text":"that","start":7684.84,"end":7684.96},{"text":"the","start":7684.96,"end":7685.12},{"text":"UN","start":7685.12,"end":7685.44},{"text":"that","start":7686.06,"end":7686.26},{"text":"normally","start":7686.26,"end":7686.78},{"text":"UN","start":7686.78,"end":7687.06},{"text":"Framework","start":7687.06,"end":7687.54},{"text":"conventions","start":7687.54,"end":7688.14},{"text":"specify","start":7688.78,"end":7689.42},{"text":"that","start":7689.42,"end":7689.7},{"text":"no","start":7689.7,"end":7689.9},{"text":"reservation","start":7689.9,"end":7690.58},{"text":"may","start":7690.58,"end":7690.82},{"text":"be","start":7690.82,"end":7690.98},{"text":"made","start":7690.98,"end":7691.18},{"text":"to","start":7691.18,"end":7691.38},{"text":"this","start":7691.38,"end":7691.58},{"text":"Convention,","start":7691.58,"end":7692.22},{"text":"which","start":7692.38,"end":7692.74},{"text":"is","start":7692.74,"end":7693.02},{"text":"quite","start":7693.02,"end":7693.34},{"text":"different","start":7693.34,"end":7693.66},{"text":"from","start":7694.22,"end":7694.5},{"text":"the","start":7694.5,"end":7694.66},{"text":"oecd,","start":7694.66,"end":7695.3},{"text":"where","start":7695.3,"end":7695.54},{"text":"the","start":7695.54,"end":7695.7},{"text":"articles","start":7695.7,"end":7696.18},{"text":"and","start":7696.18,"end":7696.34},{"text":"reservations","start":7696.34,"end":7696.9},{"text":"are","start":7696.9,"end":7697.14},{"text":"commonly","start":7697.14,"end":7697.66},{"text":"very","start":7697.74,"end":7698.14},{"text":"long.","start":7698.14,"end":7698.54}]},{"text":"At the UN the approach is to negotiate, reach agreement, and then stick to the agreement without reservations.","start":7699.26,"end":7705.82,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."}],"words":[{"text":"At","start":7699.26,"end":7699.54},{"text":"the","start":7699.54,"end":7699.7},{"text":"UN","start":7699.7,"end":7699.98},{"text":"the","start":7700.06,"end":7700.3},{"text":"approach","start":7700.3,"end":7700.5},{"text":"is","start":7700.5,"end":7700.74},{"text":"to","start":7700.74,"end":7700.9},{"text":"negotiate,","start":7700.9,"end":7701.42},{"text":"reach","start":7701.58,"end":7701.979},{"text":"agreement,","start":7701.979,"end":7702.62},{"text":"and","start":7702.7,"end":7703.02},{"text":"then","start":7703.02,"end":7703.3},{"text":"stick","start":7703.3,"end":7703.66},{"text":"to","start":7703.66,"end":7703.98},{"text":"the","start":7703.98,"end":7704.3},{"text":"agreement","start":7704.3,"end":7704.74},{"text":"without","start":7704.74,"end":7705.02},{"text":"reservations.","start":7705.02,"end":7705.82}]},{"text":"Several colleagues have highlighted the importance of temporary non reciprocal exchange of information for developing countries and also the importance of technology transfers, which we believe to be essential.","start":7707.34,"end":7718.55,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Several","start":7707.34,"end":7707.74},{"text":"colleagues","start":7707.74,"end":7708.3},{"text":"have","start":7708.3,"end":7708.54},{"text":"highlighted","start":7708.54,"end":7709.06},{"text":"the","start":7709.06,"end":7709.22},{"text":"importance","start":7709.22,"end":7709.62},{"text":"of","start":7709.62,"end":7709.86},{"text":"temporary","start":7709.86,"end":7710.46},{"text":"non","start":7710.46,"end":7710.74},{"text":"reciprocal","start":7710.74,"end":7711.54},{"text":"exchange","start":7711.54,"end":7711.94},{"text":"of","start":7711.94,"end":7712.1},{"text":"information","start":7712.1,"end":7712.38},{"text":"for","start":7712.54,"end":7712.86},{"text":"developing","start":7712.86,"end":7713.34},{"text":"countries","start":7713.34,"end":7713.66},{"text":"and","start":7714.31,"end":7714.43},{"text":"also","start":7714.43,"end":7714.63},{"text":"the","start":7714.63,"end":7714.83},{"text":"importance","start":7714.83,"end":7715.23},{"text":"of","start":7715.23,"end":7715.47},{"text":"technology","start":7715.47,"end":7715.83},{"text":"transfers,","start":7715.99,"end":7716.79},{"text":"which","start":7716.87,"end":7717.19},{"text":"we","start":7717.19,"end":7717.43},{"text":"believe","start":7717.43,"end":7717.75},{"text":"to","start":7717.75,"end":7717.99},{"text":"be","start":7717.99,"end":7718.11},{"text":"essential.","start":7718.11,"end":7718.55}]},{"text":"I would like to make three specific points on the issues covered by this article.","start":7719.43,"end":7723.59,"topics":[],"words":[{"text":"I","start":7719.43,"end":7719.75},{"text":"would","start":7719.75,"end":7719.95},{"text":"like","start":7719.95,"end":7720.11},{"text":"to","start":7720.11,"end":7720.27},{"text":"make","start":7720.27,"end":7720.51},{"text":"three","start":7720.51,"end":7720.87},{"text":"specific","start":7720.87,"end":7721.39},{"text":"points","start":7721.39,"end":7721.75},{"text":"on","start":7721.75,"end":7722.03},{"text":"the","start":7722.03,"end":7722.19},{"text":"issues","start":7722.19,"end":7722.43},{"text":"covered","start":7722.43,"end":7722.91},{"text":"by","start":7722.91,"end":7723.07},{"text":"this","start":7723.07,"end":7723.27},{"text":"article.","start":7723.27,"end":7723.59}]}]},{"sentences":[{"text":"We heard developing countries raise concerns that the criterion of foreseeable relevance might be being misused to deny them timely access to information in response to their requests.","start":7724.71,"end":7736.55,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"We","start":7724.71,"end":7724.99},{"text":"heard","start":7724.99,"end":7725.35},{"text":"developing","start":7725.35,"end":7725.83},{"text":"countries","start":7725.83,"end":7726.15},{"text":"raise","start":7726.15,"end":7726.55},{"text":"concerns","start":7726.55,"end":7727.03},{"text":"that","start":7727.03,"end":7727.19},{"text":"the","start":7727.19,"end":7727.31},{"text":"criterion","start":7727.31,"end":7727.95},{"text":"of","start":7727.95,"end":7728.23},{"text":"foreseeable","start":7728.23,"end":7728.83},{"text":"relevance","start":7728.83,"end":7729.43},{"text":"might","start":7729.909,"end":7730.19},{"text":"be","start":7730.19,"end":7730.47},{"text":"being","start":7730.63,"end":7731.03},{"text":"misused","start":7731.11,"end":7731.75},{"text":"to","start":7732.07,"end":7732.35},{"text":"deny","start":7732.35,"end":7732.75},{"text":"them","start":7732.75,"end":7732.95},{"text":"timely","start":7732.95,"end":7733.39},{"text":"access","start":7733.39,"end":7733.63},{"text":"to","start":7733.63,"end":7733.87},{"text":"information","start":7733.87,"end":7734.15},{"text":"in","start":7734.39,"end":7734.75},{"text":"response","start":7734.75,"end":7735.47},{"text":"to","start":7735.47,"end":7735.63},{"text":"their","start":7735.63,"end":7735.83},{"text":"requests.","start":7735.83,"end":7736.55}]},{"text":"We are also aware of a growing tendency towards litigation and legal arguments seeking to suspend automatic exchange of information on the grounds that the information exchange is not foreseeably irrelevant.","start":7737.27,"end":7749.89,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":7737.27,"end":7737.55},{"text":"are","start":7737.55,"end":7737.79},{"text":"also","start":7737.79,"end":7738.11},{"text":"aware","start":7738.11,"end":7738.55},{"text":"of","start":7738.55,"end":7738.83},{"text":"a","start":7738.83,"end":7738.99},{"text":"growing","start":7738.99,"end":7739.31},{"text":"tendency","start":7739.31,"end":7739.83},{"text":"towards","start":7739.99,"end":7740.51},{"text":"litigation","start":7740.51,"end":7741.19},{"text":"and","start":7741.19,"end":7741.47},{"text":"legal","start":7741.47,"end":7741.79},{"text":"arguments","start":7741.79,"end":7742.31},{"text":"seeking","start":7742.53,"end":7742.81},{"text":"to","start":7742.81,"end":7743.01},{"text":"suspend","start":7743.01,"end":7743.57},{"text":"automatic","start":7743.81,"end":7744.41},{"text":"exchange","start":7744.41,"end":7744.85},{"text":"of","start":7744.85,"end":7745.01},{"text":"information","start":7745.01,"end":7745.33},{"text":"on","start":7745.97,"end":7746.25},{"text":"the","start":7746.25,"end":7746.41},{"text":"grounds","start":7746.41,"end":7746.85},{"text":"that","start":7746.85,"end":7747.05},{"text":"the","start":7747.05,"end":7747.21},{"text":"information","start":7747.21,"end":7747.49},{"text":"exchange","start":7747.73,"end":7748.29},{"text":"is","start":7748.29,"end":7748.49},{"text":"not","start":7748.49,"end":7748.69},{"text":"foreseeably","start":7748.69,"end":7749.25},{"text":"irrelevant.","start":7749.25,"end":7749.89}]},{"text":"From our perspective, it is evident that the automatic exchange of information of financial accounts, crypto assets, real estate, and so on would qualify as foreseeably relevant.","start":7750.77,"end":7761.17,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"From","start":7750.77,"end":7751.05},{"text":"our","start":7751.05,"end":7751.29},{"text":"perspective,","start":7751.29,"end":7751.97},{"text":"it","start":7751.97,"end":7752.25},{"text":"is","start":7752.25,"end":7752.49},{"text":"evident","start":7752.49,"end":7753.01},{"text":"that","start":7753.17,"end":7753.49},{"text":"the","start":7753.49,"end":7753.73},{"text":"automatic","start":7753.73,"end":7754.21},{"text":"exchange","start":7754.21,"end":7754.61},{"text":"of","start":7754.61,"end":7754.73},{"text":"information","start":7754.73,"end":7755.01},{"text":"of","start":7755.25,"end":7755.57},{"text":"financial","start":7755.57,"end":7755.89},{"text":"accounts,","start":7755.97,"end":7756.61},{"text":"crypto","start":7756.61,"end":7757.01},{"text":"assets,","start":7757.01,"end":7757.33},{"text":"real","start":7757.33,"end":7757.57},{"text":"estate,","start":7757.57,"end":7757.97},{"text":"and","start":7757.97,"end":7758.17},{"text":"so","start":7758.17,"end":7758.29},{"text":"on","start":7758.29,"end":7758.53},{"text":"would","start":7758.85,"end":7759.17},{"text":"qualify","start":7759.17,"end":7759.61},{"text":"as","start":7759.61,"end":7759.89},{"text":"foreseeably","start":7759.89,"end":7760.49},{"text":"relevant.","start":7760.49,"end":7761.17}]},{"text":"Nevertheless, we would encourage Member States to strengthen this Article potentially by adopting the stronger formulation of maybe.","start":7761.89,"end":7768.61,"topics":[{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."}],"words":[{"text":"Nevertheless,","start":7761.89,"end":7762.65},{"text":"we","start":7762.65,"end":7762.89},{"text":"would","start":7762.89,"end":7763.09},{"text":"encourage","start":7763.09,"end":7763.53},{"text":"Member","start":7763.53,"end":7763.85},{"text":"States","start":7763.85,"end":7764.17},{"text":"to","start":7764.17,"end":7764.41},{"text":"strengthen","start":7764.41,"end":7764.89},{"text":"this","start":7764.89,"end":7765.09},{"text":"Article","start":7765.09,"end":7765.41},{"text":"potentially","start":7765.49,"end":7766.01},{"text":"by","start":7766.01,"end":7766.17},{"text":"adopting","start":7766.17,"end":7766.61},{"text":"the","start":7766.61,"end":7766.81},{"text":"stronger","start":7766.81,"end":7767.17},{"text":"formulation","start":7767.17,"end":7767.65},{"text":"of","start":7767.65,"end":7768.01},{"text":"maybe.","start":7768.01,"end":7768.61}]},{"text":"We understand also that this Article consolidates texts that previously appear in other provisions and reflects certain priorities of Member States.","start":7770.21,"end":7780.53,"topics":[],"words":[{"text":"We","start":7770.21,"end":7770.37},{"text":"understand","start":7770.37,"end":7770.69},{"text":"also","start":7771.41,"end":7771.77},{"text":"that","start":7771.77,"end":7772.01},{"text":"this","start":7772.01,"end":7772.17},{"text":"Article","start":7772.17,"end":7772.45},{"text":"consolidates","start":7772.45,"end":7773.25},{"text":"texts","start":7773.25,"end":7773.81},{"text":"that","start":7775.81,"end":7776.13},{"text":"previously","start":7776.13,"end":7776.61},{"text":"appear","start":7776.61,"end":7776.89},{"text":"in","start":7776.89,"end":7777.13},{"text":"other","start":7777.13,"end":7777.37},{"text":"provisions","start":7777.37,"end":7778.05},{"text":"and","start":7778.05,"end":7778.29},{"text":"reflects","start":7778.29,"end":7778.81},{"text":"certain","start":7778.81,"end":7779.05},{"text":"priorities","start":7779.05,"end":7779.61},{"text":"of","start":7779.61,"end":7779.89},{"text":"Member","start":7779.89,"end":7780.17},{"text":"States.","start":7780.17,"end":7780.53}]}]},{"sentences":[{"text":"However, as currently drafted, it appears limiting.","start":7781.73,"end":7785.009,"topics":[],"words":[{"text":"However,","start":7781.73,"end":7782.13},{"text":"as","start":7782.21,"end":7782.57},{"text":"currently","start":7782.57,"end":7782.93},{"text":"drafted,","start":7783.01,"end":7783.65},{"text":"it","start":7783.65,"end":7783.89},{"text":"appears","start":7783.89,"end":7784.37},{"text":"limiting.","start":7784.37,"end":7785.009}]},{"text":"We suggest that Member States place more emphasis in paragraph 1 on the modes of exchange of information, explicitly including, at minimum, automatic exchange of information and exchange of information on request, as well as other forms of exchange deemed relevant.","start":7785.57,"end":7801.76,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"We","start":7785.57,"end":7785.89},{"text":"suggest","start":7785.89,"end":7786.21},{"text":"that","start":7786.21,"end":7786.57},{"text":"Member","start":7786.57,"end":7786.89},{"text":"States","start":7786.89,"end":7787.25},{"text":"place","start":7787.33,"end":7787.65},{"text":"more","start":7787.65,"end":7787.89},{"text":"emphasis","start":7787.89,"end":7788.45},{"text":"in","start":7788.45,"end":7788.65},{"text":"paragraph","start":7788.65,"end":7789.21},{"text":"1","start":7789.21,"end":7789.53},{"text":"on","start":7789.53,"end":7789.77},{"text":"the","start":7789.77,"end":7789.93},{"text":"modes","start":7789.93,"end":7790.21},{"text":"of","start":7790.21,"end":7790.41},{"text":"exchange","start":7790.41,"end":7790.81},{"text":"of","start":7790.81,"end":7790.97},{"text":"information,","start":7790.97,"end":7791.25},{"text":"explicitly","start":7792.29,"end":7793.13},{"text":"including,","start":7793.13,"end":7793.41},{"text":"at","start":7793.73,"end":7794.05},{"text":"minimum,","start":7794.05,"end":7794.53},{"text":"automatic","start":7794.53,"end":7795.05},{"text":"exchange","start":7795.05,"end":7795.45},{"text":"of","start":7795.45,"end":7795.61},{"text":"information","start":7795.61,"end":7795.89},{"text":"and","start":7796.72,"end":7796.88},{"text":"exchange","start":7796.88,"end":7797.24},{"text":"of","start":7797.24,"end":7797.4},{"text":"information","start":7797.4,"end":7797.68},{"text":"on","start":7797.76,"end":7798.04},{"text":"request,","start":7798.04,"end":7798.56},{"text":"as","start":7798.88,"end":7799.2},{"text":"well","start":7799.2,"end":7799.4},{"text":"as","start":7799.4,"end":7799.56},{"text":"other","start":7799.56,"end":7799.84},{"text":"forms","start":7799.84,"end":7800.24},{"text":"of","start":7800.24,"end":7800.4},{"text":"exchange","start":7800.4,"end":7800.84},{"text":"deemed","start":7800.84,"end":7801.24},{"text":"relevant.","start":7801.24,"end":7801.76}]},{"text":"Specific priorities could then be addressed in an additional paragraph.","start":7802.32,"end":7806.08,"topics":[],"words":[{"text":"Specific","start":7802.32,"end":7802.92},{"text":"priorities","start":7802.92,"end":7803.48},{"text":"could","start":7803.48,"end":7803.76},{"text":"then","start":7803.76,"end":7804},{"text":"be","start":7804,"end":7804.24},{"text":"addressed","start":7804.24,"end":7804.72},{"text":"in","start":7804.72,"end":7804.84},{"text":"an","start":7804.84,"end":7805.04},{"text":"additional","start":7805.04,"end":7805.52},{"text":"paragraph.","start":7805.52,"end":7806.08}]},{"text":"Finally, we believe it is important to distinguish between the legal frameworks and the political institutional frameworks that implement and govern them.","start":7807.52,"end":7815.04,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"Finally,","start":7807.52,"end":7808.08},{"text":"we","start":7808.08,"end":7808.28},{"text":"believe","start":7808.28,"end":7808.52},{"text":"it","start":7808.52,"end":7808.76},{"text":"is","start":7808.76,"end":7808.96},{"text":"important","start":7808.96,"end":7809.24},{"text":"to","start":7809.24,"end":7809.48},{"text":"distinguish","start":7809.48,"end":7810.08},{"text":"between","start":7810.08,"end":7810.4},{"text":"the","start":7810.4,"end":7810.6},{"text":"legal","start":7810.6,"end":7810.96},{"text":"frameworks","start":7810.96,"end":7811.44},{"text":"and","start":7811.44,"end":7811.56},{"text":"the","start":7811.56,"end":7811.72},{"text":"political","start":7811.72,"end":7812},{"text":"institutional","start":7812.08,"end":7812.92},{"text":"frameworks","start":7812.92,"end":7813.48},{"text":"that","start":7813.48,"end":7813.68},{"text":"implement","start":7813.68,"end":7814.08},{"text":"and","start":7814.08,"end":7814.36},{"text":"govern","start":7814.36,"end":7814.64},{"text":"them.","start":7814.64,"end":7815.04}]},{"text":"Many of the concerns raised by countries, including the unfairness of the peer reviews that fail to reflect concerns but raised by some Member States, are not a direct consequence of how the Mac was drafted, but rather of how it has been governed by the global forum.","start":7815.84,"end":7831.81,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"Many","start":7815.84,"end":7816.16},{"text":"of","start":7816.16,"end":7816.36},{"text":"the","start":7816.36,"end":7816.52},{"text":"concerns","start":7816.52,"end":7817.04},{"text":"raised","start":7817.04,"end":7817.32},{"text":"by","start":7817.32,"end":7817.52},{"text":"countries,","start":7817.52,"end":7817.84},{"text":"including","start":7818.08,"end":7818.48},{"text":"the","start":7818.56,"end":7818.84},{"text":"unfairness","start":7818.84,"end":7819.4},{"text":"of","start":7819.4,"end":7819.56},{"text":"the","start":7819.56,"end":7819.68},{"text":"peer","start":7819.68,"end":7820},{"text":"reviews","start":7820,"end":7820.52},{"text":"that","start":7820.52,"end":7820.76},{"text":"fail","start":7820.76,"end":7821},{"text":"to","start":7821,"end":7821.24},{"text":"reflect","start":7821.24,"end":7821.64},{"text":"concerns","start":7821.64,"end":7822.23},{"text":"but","start":7822.23,"end":7822.38},{"text":"raised","start":7822.69,"end":7822.89},{"text":"by","start":7822.89,"end":7823.09},{"text":"some","start":7823.09,"end":7823.29},{"text":"Member","start":7823.29,"end":7823.53},{"text":"States,","start":7823.53,"end":7823.89},{"text":"are","start":7824.53,"end":7824.89},{"text":"not","start":7824.89,"end":7825.17},{"text":"a","start":7825.17,"end":7825.37},{"text":"direct","start":7825.37,"end":7825.65},{"text":"consequence","start":7825.73,"end":7826.33},{"text":"of","start":7826.33,"end":7826.49},{"text":"how","start":7826.49,"end":7826.65},{"text":"the","start":7826.65,"end":7826.81},{"text":"Mac","start":7826.81,"end":7827.17},{"text":"was","start":7827.17,"end":7827.37},{"text":"drafted,","start":7827.37,"end":7827.97},{"text":"but","start":7828.13,"end":7828.49},{"text":"rather","start":7828.49,"end":7828.89},{"text":"of","start":7828.89,"end":7829.17},{"text":"how","start":7829.17,"end":7829.41},{"text":"it","start":7829.41,"end":7829.73},{"text":"has","start":7829.73,"end":7830.01},{"text":"been","start":7830.01,"end":7830.21},{"text":"governed","start":7830.21,"end":7830.69},{"text":"by","start":7830.69,"end":7830.81},{"text":"the","start":7830.81,"end":7830.97},{"text":"global","start":7830.97,"end":7831.25},{"text":"forum.","start":7831.25,"end":7831.81}]}]},{"sentences":[{"text":"This is not to dismiss any of the shortcomings of the Mac itself, which exist, but to underscore that even the strongest legal language on exchange of information will be insufficient if it's not accompanied by clear and fairer governance rules.","start":7832.29,"end":7848.21,"topics":[{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"This","start":7832.29,"end":7832.57},{"text":"is","start":7832.57,"end":7832.77},{"text":"not","start":7832.77,"end":7833.01},{"text":"to","start":7833.01,"end":7833.21},{"text":"dismiss","start":7833.21,"end":7833.73},{"text":"any","start":7833.73,"end":7834.05},{"text":"of","start":7834.29,"end":7834.57},{"text":"the","start":7834.57,"end":7834.73},{"text":"shortcomings","start":7834.73,"end":7835.29},{"text":"of","start":7835.29,"end":7835.41},{"text":"the","start":7835.41,"end":7835.49},{"text":"Mac","start":7835.49,"end":7835.81},{"text":"itself,","start":7835.81,"end":7836.25},{"text":"which","start":7836.25,"end":7836.61},{"text":"exist,","start":7836.61,"end":7837.25},{"text":"but","start":7837.41,"end":7837.77},{"text":"to","start":7837.77,"end":7838.05},{"text":"underscore","start":7838.05,"end":7838.65},{"text":"that","start":7838.65,"end":7838.89},{"text":"even","start":7838.89,"end":7839.09},{"text":"the","start":7839.09,"end":7839.33},{"text":"strongest","start":7839.33,"end":7839.73},{"text":"legal","start":7839.73,"end":7840.09},{"text":"language","start":7840.09,"end":7840.45},{"text":"on","start":7840.45,"end":7840.65},{"text":"exchange","start":7840.65,"end":7841.01},{"text":"of","start":7841.01,"end":7841.17},{"text":"information","start":7841.17,"end":7841.49},{"text":"will","start":7841.97,"end":7842.29},{"text":"be","start":7842.29,"end":7842.57},{"text":"insufficient","start":7842.57,"end":7843.41},{"text":"if","start":7843.41,"end":7843.65},{"text":"it's","start":7843.65,"end":7844.01},{"text":"not","start":7844.01,"end":7844.29},{"text":"accompanied","start":7844.37,"end":7845.21},{"text":"by","start":7845.21,"end":7845.57},{"text":"clear","start":7845.57,"end":7845.97},{"text":"and","start":7846.05,"end":7846.37},{"text":"fairer","start":7846.37,"end":7846.93},{"text":"governance","start":7847.17,"end":7847.81},{"text":"rules.","start":7847.81,"end":7848.21}]},{"text":"Thank you so much, Mr. Kholid.","start":7849.12,"end":7850.72,"topics":[],"words":[{"text":"Thank","start":7849.12,"end":7849.32},{"text":"you","start":7849.32,"end":7849.48},{"text":"so","start":7849.48,"end":7849.64},{"text":"much,","start":7849.64,"end":7849.8},{"text":"Mr.","start":7849.8,"end":7850.12},{"text":"Kholid.","start":7850.12,"end":7850.72}]}]}],"speaker":{"name":"Florencia","affiliation":"Tax Justice Network","affiliation_full":"Tax Justice Network","group":null,"function":"Researcher"}},{"statement_number":86,"paragraphs":[{"sentences":[{"text":"Thank you.","start":7852.8,"end":7853.52,"topics":[],"words":[{"text":"Thank","start":7852.8,"end":7853.2},{"text":"you.","start":7853.2,"end":7853.52}]},{"text":"Stakeholder to ecrit.","start":7854.08,"end":7856.24,"topics":[],"words":[{"text":"Stakeholder","start":7854.08,"end":7854.76},{"text":"to","start":7854.76,"end":7855.12},{"text":"ecrit.","start":7855.44,"end":7856.24}]},{"text":"Thank you, chair Khalid Member States My name is Veronica Grondona and I speak as Senior Advisor in International Corporate Taxation for ECRIT for the Independent Commission for the Reform of International Corporate Taxation.","start":7857.52,"end":7872,"topics":[],"words":[{"text":"Thank","start":7857.52,"end":7857.88},{"text":"you,","start":7857.88,"end":7858.12},{"text":"chair","start":7858.12,"end":7858.48},{"text":"Khalid","start":7858.64,"end":7859.2},{"text":"Member","start":7860.24,"end":7860.6},{"text":"States","start":7860.6,"end":7860.96},{"text":"My","start":7861.12,"end":7861.36},{"text":"name","start":7861.36,"end":7861.48},{"text":"is","start":7861.48,"end":7861.68},{"text":"Veronica","start":7861.68,"end":7862.28},{"text":"Grondona","start":7862.28,"end":7862.96},{"text":"and","start":7862.96,"end":7863.12},{"text":"I","start":7863.12,"end":7863.24},{"text":"speak","start":7863.24,"end":7863.48},{"text":"as","start":7863.48,"end":7863.64},{"text":"Senior","start":7863.64,"end":7863.96},{"text":"Advisor","start":7863.96,"end":7864.4},{"text":"in","start":7864.4,"end":7864.639},{"text":"International","start":7864.639,"end":7864.96},{"text":"Corporate","start":7865.12,"end":7865.6},{"text":"Taxation","start":7865.6,"end":7866.16},{"text":"for","start":7866.16,"end":7866.48},{"text":"ECRIT","start":7866.48,"end":7867.16},{"text":"for","start":7867.16,"end":7867.28},{"text":"the","start":7867.28,"end":7867.36},{"text":"Independent","start":7867.36,"end":7867.8},{"text":"Commission","start":7867.8,"end":7868.08},{"text":"for","start":7868.64,"end":7868.92},{"text":"the","start":7868.92,"end":7869.08},{"text":"Reform","start":7869.08,"end":7869.56},{"text":"of","start":7869.56,"end":7869.92},{"text":"International","start":7870.32,"end":7870.72},{"text":"Corporate","start":7870.88,"end":7871.4},{"text":"Taxation.","start":7871.4,"end":7872}]},{"text":"I will focus on two particular issues in my intervention.","start":7872.24,"end":7875.34,"topics":[],"words":[{"text":"I","start":7872.24,"end":7872.52},{"text":"will","start":7872.52,"end":7872.72},{"text":"focus","start":7872.72,"end":7872.96},{"text":"on","start":7872.96,"end":7873.16},{"text":"two","start":7873.16,"end":7873.36},{"text":"particular","start":7873.36,"end":7873.68},{"text":"issues","start":7873.76,"end":7874.16},{"text":"in","start":7874.38,"end":7874.5},{"text":"my","start":7874.5,"end":7874.66},{"text":"intervention.","start":7874.66,"end":7875.34}]},{"text":"The first one relates to the interaction of this article with the discussion on Article 7 on illicit financial flows.","start":7875.82,"end":7882.22,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"The","start":7875.82,"end":7876.1},{"text":"first","start":7876.1,"end":7876.3},{"text":"one","start":7876.3,"end":7876.54},{"text":"relates","start":7876.54,"end":7876.9},{"text":"to","start":7876.9,"end":7877.06},{"text":"the","start":7877.06,"end":7877.22},{"text":"interaction","start":7877.22,"end":7877.7},{"text":"of","start":7877.7,"end":7877.86},{"text":"this","start":7877.86,"end":7878.06},{"text":"article","start":7878.06,"end":7878.38},{"text":"with","start":7878.38,"end":7878.66},{"text":"the","start":7878.66,"end":7878.82},{"text":"discussion","start":7878.82,"end":7879.22},{"text":"on","start":7879.22,"end":7879.38},{"text":"Article","start":7879.38,"end":7879.66},{"text":"7","start":7880.14,"end":7880.5},{"text":"on","start":7880.5,"end":7880.74},{"text":"illicit","start":7880.74,"end":7881.22},{"text":"financial","start":7881.22,"end":7881.5},{"text":"flows.","start":7881.58,"end":7882.22}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":87,"paragraphs":[{"sentences":[{"text":"Illicit financial flows can include flows originating from illicit activities, illicit transactions to transfer funds that have a licit origin, and flows stemming from licit activities being used in an illicit way.","start":7882.7,"end":7896.94,"topics":[],"words":[{"text":"Illicit","start":7882.7,"end":7883.3},{"text":"financial","start":7883.3,"end":7883.58},{"text":"flows","start":7883.58,"end":7884.1},{"text":"can","start":7884.1,"end":7884.3},{"text":"include","start":7884.3,"end":7884.58},{"text":"flows","start":7884.58,"end":7885.06},{"text":"originating","start":7885.06,"end":7885.58},{"text":"from","start":7885.58,"end":7885.82},{"text":"illicit","start":7885.82,"end":7886.34},{"text":"activities,","start":7886.34,"end":7886.86},{"text":"illicit","start":7886.86,"end":7887.46},{"text":"transactions","start":7887.46,"end":7888.14},{"text":"to","start":7888.46,"end":7888.78},{"text":"transfer","start":7888.78,"end":7889.26},{"text":"funds","start":7889.34,"end":7889.9},{"text":"that","start":7889.9,"end":7890.259},{"text":"have","start":7890.259,"end":7890.54},{"text":"a","start":7890.54,"end":7890.74},{"text":"licit","start":7890.74,"end":7891.18},{"text":"origin,","start":7891.18,"end":7891.74},{"text":"and","start":7891.74,"end":7891.98},{"text":"flows","start":7891.98,"end":7892.5},{"text":"stemming","start":7892.5,"end":7892.9},{"text":"from","start":7892.9,"end":7893.18},{"text":"licit","start":7893.18,"end":7893.82},{"text":"activities","start":7893.82,"end":7894.62},{"text":"being","start":7895.02,"end":7895.34},{"text":"used","start":7895.34,"end":7895.62},{"text":"in","start":7895.62,"end":7895.86},{"text":"an","start":7895.86,"end":7896.02},{"text":"illicit","start":7896.02,"end":7896.62},{"text":"way.","start":7896.62,"end":7896.94}]},{"text":"For such reasons, enhancing transparency, exchange of information and interest International and administrative cooperation in tax matters is key and has indeed proven to have impressive effects on tax collection.","start":7897.5,"end":7907.89,"topics":[{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"For","start":7897.5,"end":7897.82},{"text":"such","start":7897.82,"end":7898.06},{"text":"reasons,","start":7898.06,"end":7898.7},{"text":"enhancing","start":7898.7,"end":7899.22},{"text":"transparency,","start":7899.22,"end":7899.98},{"text":"exchange","start":7899.98,"end":7900.42},{"text":"of","start":7900.42,"end":7900.58},{"text":"information","start":7900.58,"end":7900.86},{"text":"and","start":7900.86,"end":7901.18},{"text":"interest","start":7901.18,"end":7901.34},{"text":"International","start":7901.41,"end":7901.65},{"text":"and","start":7901.65,"end":7901.93},{"text":"administrative","start":7901.93,"end":7902.53},{"text":"cooperation","start":7902.53,"end":7903.01},{"text":"in","start":7903.01,"end":7903.21},{"text":"tax","start":7903.21,"end":7903.45},{"text":"matters","start":7903.45,"end":7903.93},{"text":"is","start":7903.93,"end":7904.13},{"text":"key","start":7904.13,"end":7904.41},{"text":"and","start":7904.41,"end":7904.69},{"text":"has","start":7904.69,"end":7904.97},{"text":"indeed","start":7904.97,"end":7905.41},{"text":"proven","start":7905.41,"end":7905.85},{"text":"to","start":7905.85,"end":7905.97},{"text":"have","start":7905.97,"end":7906.13},{"text":"impressive","start":7906.13,"end":7906.57},{"text":"effects","start":7906.57,"end":7906.85},{"text":"on","start":7906.85,"end":7907.01},{"text":"tax","start":7907.01,"end":7907.29},{"text":"collection.","start":7907.29,"end":7907.89}]},{"text":"It is important to remove the barriers that limit the reach of such cooperation in the case of low income countries.","start":7908.37,"end":7914.37,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"It","start":7908.37,"end":7908.65},{"text":"is","start":7908.65,"end":7908.81},{"text":"important","start":7908.81,"end":7909.09},{"text":"to","start":7909.41,"end":7909.69},{"text":"remove","start":7909.69,"end":7910.01},{"text":"the","start":7910.01,"end":7910.17},{"text":"barriers","start":7910.17,"end":7910.69},{"text":"that","start":7910.69,"end":7911.09},{"text":"limit","start":7911.09,"end":7911.57},{"text":"the","start":7911.57,"end":7911.77},{"text":"reach","start":7911.77,"end":7911.97},{"text":"of","start":7911.97,"end":7912.17},{"text":"such","start":7912.17,"end":7912.37},{"text":"cooperation","start":7912.37,"end":7912.93},{"text":"in","start":7912.93,"end":7913.09},{"text":"the","start":7913.09,"end":7913.21},{"text":"case","start":7913.21,"end":7913.37},{"text":"of","start":7913.37,"end":7913.53},{"text":"low","start":7913.53,"end":7913.73},{"text":"income","start":7913.73,"end":7914.09},{"text":"countries.","start":7914.09,"end":7914.37}]},{"text":"Therefore, this Framework Convention should serve the purpose of further enhancing the participation of developing countries in all types of tax cooperation, including automatic exchange of information.","start":7914.69,"end":7925.01,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."}],"words":[{"text":"Therefore,","start":7914.69,"end":7915.17},{"text":"this","start":7915.17,"end":7915.41},{"text":"Framework","start":7915.41,"end":7915.89},{"text":"Convention","start":7915.89,"end":7916.41},{"text":"should","start":7916.41,"end":7916.65},{"text":"serve","start":7916.65,"end":7916.97},{"text":"the","start":7916.97,"end":7917.13},{"text":"purpose","start":7917.13,"end":7917.57},{"text":"of","start":7917.57,"end":7917.85},{"text":"further","start":7917.85,"end":7918.21},{"text":"enhancing","start":7918.29,"end":7918.93},{"text":"the","start":7919.17,"end":7919.45},{"text":"participation","start":7919.45,"end":7920.05},{"text":"of","start":7920.05,"end":7920.25},{"text":"developing","start":7920.25,"end":7920.77},{"text":"countries","start":7920.77,"end":7921.05},{"text":"in","start":7921.05,"end":7921.29},{"text":"all","start":7921.29,"end":7921.45},{"text":"types","start":7921.45,"end":7921.69},{"text":"of","start":7921.69,"end":7921.85},{"text":"tax","start":7921.85,"end":7922.13},{"text":"cooperation,","start":7922.13,"end":7922.85},{"text":"including","start":7923.01,"end":7923.41},{"text":"automatic","start":7923.49,"end":7924.17},{"text":"exchange","start":7924.17,"end":7924.57},{"text":"of","start":7924.57,"end":7924.73},{"text":"information.","start":7924.73,"end":7925.01}]},{"text":"However, in order to address illicit financial flows, this is not enough.","start":7926.21,"end":7930.11,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"However,","start":7926.21,"end":7926.61},{"text":"in","start":7926.61,"end":7926.89},{"text":"order","start":7926.89,"end":7927.09},{"text":"to","start":7927.09,"end":7927.29},{"text":"address","start":7927.29,"end":7927.57},{"text":"illicit","start":7927.65,"end":7928.29},{"text":"financial","start":7928.29,"end":7928.61},{"text":"flows,","start":7928.61,"end":7929.17},{"text":"this","start":7929.39,"end":7929.51},{"text":"is","start":7929.51,"end":7929.67},{"text":"not","start":7929.67,"end":7929.83},{"text":"enough.","start":7929.83,"end":7930.11}]}]},{"sentences":[{"text":"It is also important to advance on a wider use of information exchange for tax purposes so information can be used not only for tax purposes but also to address related financial crimes such as for customs and money laundering.","start":7930.35,"end":7945.07,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"It","start":7930.35,"end":7930.63},{"text":"is","start":7930.63,"end":7930.79},{"text":"also","start":7930.79,"end":7931.03},{"text":"important","start":7931.03,"end":7931.39},{"text":"to","start":7931.47,"end":7931.75},{"text":"advance","start":7931.75,"end":7932.19},{"text":"on","start":7932.35,"end":7932.67},{"text":"a","start":7932.67,"end":7932.87},{"text":"wider","start":7932.87,"end":7933.19},{"text":"use","start":7933.19,"end":7933.47},{"text":"of","start":7933.47,"end":7933.67},{"text":"information","start":7933.67,"end":7933.95},{"text":"exchange","start":7934.19,"end":7934.75},{"text":"for","start":7934.75,"end":7934.95},{"text":"tax","start":7934.95,"end":7935.23},{"text":"purposes","start":7935.23,"end":7936.03},{"text":"so","start":7936.43,"end":7936.71},{"text":"information","start":7936.71,"end":7936.99},{"text":"can","start":7937.31,"end":7937.59},{"text":"be","start":7937.59,"end":7937.75},{"text":"used","start":7937.75,"end":7937.99},{"text":"not","start":7937.99,"end":7938.23},{"text":"only","start":7938.23,"end":7938.43},{"text":"for","start":7938.43,"end":7938.67},{"text":"tax","start":7938.67,"end":7938.99},{"text":"purposes","start":7938.99,"end":7939.55},{"text":"but","start":7939.55,"end":7939.83},{"text":"also","start":7939.83,"end":7940.15},{"text":"to","start":7940.15,"end":7940.43},{"text":"address","start":7940.43,"end":7940.75},{"text":"related","start":7940.83,"end":7941.23},{"text":"financial","start":7941.31,"end":7941.71},{"text":"crimes","start":7941.79,"end":7942.43},{"text":"such","start":7942.59,"end":7942.87},{"text":"as","start":7942.87,"end":7943.11},{"text":"for","start":7943.11,"end":7943.47},{"text":"customs","start":7943.55,"end":7944.15},{"text":"and","start":7944.15,"end":7944.31},{"text":"money","start":7944.31,"end":7944.51},{"text":"laundering.","start":7944.51,"end":7945.07}]},{"text":"I come from Argentina and before working for ecrict, I was International Tax Audit Director at the Tax Administration.","start":7946.27,"end":7952.99,"topics":[],"words":[{"text":"I","start":7946.27,"end":7946.55},{"text":"come","start":7946.55,"end":7946.71},{"text":"from","start":7946.71,"end":7946.91},{"text":"Argentina","start":7946.91,"end":7947.51},{"text":"and","start":7947.51,"end":7947.79},{"text":"before","start":7947.79,"end":7948.07},{"text":"working","start":7948.07,"end":7948.39},{"text":"for","start":7948.39,"end":7948.71},{"text":"ecrict,","start":7948.71,"end":7949.51},{"text":"I","start":7949.51,"end":7949.75},{"text":"was","start":7949.75,"end":7950.03},{"text":"International","start":7950.03,"end":7950.43},{"text":"Tax","start":7950.59,"end":7950.95},{"text":"Audit","start":7950.95,"end":7951.43},{"text":"Director","start":7951.43,"end":7951.79},{"text":"at","start":7951.79,"end":7952.03},{"text":"the","start":7952.03,"end":7952.19},{"text":"Tax","start":7952.19,"end":7952.47},{"text":"Administration.","start":7952.47,"end":7952.99}]},{"text":"Let me tell you how the wider use works in in my country, once the tax investigation or determination has concluded and the tax auditor considers it is relevant to share such information with the customs area or that there are grounds for a suspicious transaction report on money laundering to be issued, there is a procedure that is executed in case the underlying information has its origin in the international exchange of information, the competent authority sends a request to the sending country for information to be used for for other purposes, using the relevant bilateral or multilateral instrument for such purposes.","start":7953.71,"end":7988.14,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"Let","start":7953.71,"end":7953.99},{"text":"me","start":7953.99,"end":7954.15},{"text":"tell","start":7954.15,"end":7954.31},{"text":"you","start":7954.31,"end":7954.43},{"text":"how","start":7954.43,"end":7954.55},{"text":"the","start":7954.55,"end":7954.71},{"text":"wider","start":7954.71,"end":7955.03},{"text":"use","start":7955.03,"end":7955.31},{"text":"works","start":7955.31,"end":7955.55},{"text":"in","start":7955.55,"end":7955.64},{"text":"in","start":7955.79,"end":7955.91},{"text":"my","start":7955.91,"end":7956.11},{"text":"country,","start":7956.11,"end":7956.43},{"text":"once","start":7956.99,"end":7957.31},{"text":"the","start":7957.31,"end":7957.47},{"text":"tax","start":7957.47,"end":7957.67},{"text":"investigation","start":7957.67,"end":7958.35},{"text":"or","start":7958.35,"end":7958.55},{"text":"determination","start":7958.55,"end":7959.23},{"text":"has","start":7959.23,"end":7959.47},{"text":"concluded","start":7959.47,"end":7960.03},{"text":"and","start":7960.03,"end":7960.27},{"text":"the","start":7960.27,"end":7960.47},{"text":"tax","start":7960.47,"end":7960.71},{"text":"auditor","start":7960.71,"end":7961.23},{"text":"considers","start":7961.23,"end":7961.87},{"text":"it","start":7961.87,"end":7962.07},{"text":"is","start":7962.07,"end":7962.27},{"text":"relevant","start":7962.27,"end":7962.71},{"text":"to","start":7962.71,"end":7962.91},{"text":"share","start":7962.91,"end":7963.15},{"text":"such","start":7963.15,"end":7963.39},{"text":"information","start":7963.39,"end":7963.71},{"text":"with","start":7963.87,"end":7964.15},{"text":"the","start":7964.15,"end":7964.31},{"text":"customs","start":7964.31,"end":7964.79},{"text":"area","start":7964.79,"end":7965.07},{"text":"or","start":7965.31,"end":7965.59},{"text":"that","start":7965.59,"end":7965.79},{"text":"there","start":7965.79,"end":7965.99},{"text":"are","start":7965.99,"end":7966.19},{"text":"grounds","start":7966.19,"end":7966.51},{"text":"for","start":7966.51,"end":7966.63},{"text":"a","start":7966.63,"end":7966.79},{"text":"suspicious","start":7966.79,"end":7967.31},{"text":"transaction","start":7967.31,"end":7967.87},{"text":"report","start":7967.87,"end":7968.15},{"text":"on","start":7968.15,"end":7968.39},{"text":"money","start":7968.39,"end":7968.59},{"text":"laundering","start":7968.59,"end":7969.11},{"text":"to","start":7969.11,"end":7969.35},{"text":"be","start":7969.35,"end":7969.51},{"text":"issued,","start":7969.51,"end":7969.95},{"text":"there","start":7970.11,"end":7970.39},{"text":"is","start":7970.39,"end":7970.59},{"text":"a","start":7970.59,"end":7970.75},{"text":"procedure","start":7970.75,"end":7971.15},{"text":"that","start":7971.15,"end":7971.35},{"text":"is","start":7971.35,"end":7971.55},{"text":"executed","start":7971.55,"end":7972.27},{"text":"in","start":7972.51,"end":7972.79},{"text":"case","start":7972.79,"end":7972.95},{"text":"the","start":7972.95,"end":7973.15},{"text":"underlying","start":7973.15,"end":7973.67},{"text":"information","start":7973.67,"end":7974.03},{"text":"has","start":7974.11,"end":7974.43},{"text":"its","start":7974.43,"end":7974.67},{"text":"origin","start":7974.67,"end":7975.23},{"text":"in","start":7975.23,"end":7975.51},{"text":"the","start":7975.51,"end":7975.75},{"text":"international","start":7975.75,"end":7976.11},{"text":"exchange","start":7976.35,"end":7976.79},{"text":"of","start":7976.79,"end":7976.95},{"text":"information,","start":7976.95,"end":7977.23},{"text":"the","start":7977.23,"end":7977.51},{"text":"competent","start":7977.51,"end":7977.99},{"text":"authority","start":7977.99,"end":7978.51},{"text":"sends","start":7978.51,"end":7978.91},{"text":"a","start":7978.91,"end":7979.07},{"text":"request","start":7979.07,"end":7979.39},{"text":"to","start":7979.39,"end":7979.59},{"text":"the","start":7979.59,"end":7979.75},{"text":"sending","start":7979.75,"end":7980.19},{"text":"country","start":7980.19,"end":7980.51},{"text":"for","start":7980.83,"end":7981.19},{"text":"information","start":7981.19,"end":7981.55},{"text":"to","start":7981.63,"end":7981.91},{"text":"be","start":7981.91,"end":7982.07},{"text":"used","start":7982.07,"end":7982.25},{"text":"for","start":7982.25,"end":7982.31},{"text":"for","start":7982.54,"end":7982.74},{"text":"other","start":7982.74,"end":7983.1},{"text":"purposes,","start":7983.18,"end":7983.86},{"text":"using","start":7983.86,"end":7984.22},{"text":"the","start":7984.22,"end":7984.5},{"text":"relevant","start":7984.5,"end":7984.94},{"text":"bilateral","start":7984.94,"end":7985.58},{"text":"or","start":7985.58,"end":7985.82},{"text":"multilateral","start":7985.82,"end":7986.58},{"text":"instrument","start":7986.58,"end":7986.98},{"text":"for","start":7986.98,"end":7987.22},{"text":"such","start":7987.22,"end":7987.46},{"text":"purposes.","start":7987.46,"end":7988.14}]},{"text":"In this respect, the Multilateral Convention on Mutual Administrative Assistance in Tax Matters the Mac foresees in Article 224 on secrecy the use of information for other purposes as long as the laws of the Party supplying the information allow for other uses and such Party authorizes it.","start":7988.62,"end":8005.34,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"In","start":7988.62,"end":7988.9},{"text":"this","start":7988.9,"end":7989.1},{"text":"respect,","start":7989.1,"end":7989.42},{"text":"the","start":7989.42,"end":7989.7},{"text":"Multilateral","start":7989.7,"end":7990.38},{"text":"Convention","start":7990.38,"end":7990.82},{"text":"on","start":7990.82,"end":7990.98},{"text":"Mutual","start":7990.98,"end":7991.26},{"text":"Administrative","start":7991.26,"end":7991.86},{"text":"Assistance","start":7991.86,"end":7992.26},{"text":"in","start":7992.26,"end":7992.42},{"text":"Tax","start":7992.42,"end":7992.66},{"text":"Matters","start":7992.66,"end":7993.1},{"text":"the","start":7993.1,"end":7993.3},{"text":"Mac","start":7993.3,"end":7993.74},{"text":"foresees","start":7994.14,"end":7994.7},{"text":"in","start":7994.7,"end":7994.94},{"text":"Article","start":7994.94,"end":7995.26},{"text":"224","start":7995.26,"end":7996.18},{"text":"on","start":7996.18,"end":7996.46},{"text":"secrecy","start":7996.46,"end":7997.06},{"text":"the","start":7997.06,"end":7997.22},{"text":"use","start":7997.22,"end":7997.42},{"text":"of","start":7997.42,"end":7997.62},{"text":"information","start":7997.62,"end":7997.9},{"text":"for","start":7997.98,"end":7998.299},{"text":"other","start":7998.299,"end":7998.54},{"text":"purposes","start":7998.54,"end":7999.1},{"text":"as","start":7999.1,"end":7999.34},{"text":"long","start":7999.34,"end":7999.54},{"text":"as","start":7999.54,"end":7999.7},{"text":"the","start":7999.7,"end":7999.86},{"text":"laws","start":7999.86,"end":8000.14},{"text":"of","start":8000.14,"end":8000.26},{"text":"the","start":8000.26,"end":8000.38},{"text":"Party","start":8000.38,"end":8000.62},{"text":"supplying","start":8000.62,"end":8001.14},{"text":"the","start":8001.14,"end":8001.3},{"text":"information","start":8001.3,"end":8001.58},{"text":"allow","start":8001.66,"end":8002.02},{"text":"for","start":8002.02,"end":8002.26},{"text":"other","start":8002.26,"end":8002.5},{"text":"uses","start":8002.5,"end":8003.02},{"text":"and","start":8003.1,"end":8003.42},{"text":"such","start":8003.42,"end":8003.74},{"text":"Party","start":8003.82,"end":8004.22},{"text":"authorizes","start":8004.22,"end":8005.02},{"text":"it.","start":8005.02,"end":8005.34}]},{"text":"It is the general practice that if the other Party foresees in its national legislation the use for other purposes of tax information, the use of this wider use is generally authorized when it is demanded from another jurisdiction.","start":8005.66,"end":8021.31,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"It","start":8005.66,"end":8005.94},{"text":"is","start":8005.94,"end":8006.1},{"text":"the","start":8006.1,"end":8006.3},{"text":"general","start":8006.3,"end":8006.58},{"text":"practice","start":8006.58,"end":8007.02},{"text":"that","start":8007.02,"end":8007.26},{"text":"if","start":8007.26,"end":8007.46},{"text":"the","start":8007.46,"end":8007.62},{"text":"other","start":8007.62,"end":8007.82},{"text":"Party","start":8007.82,"end":8008.1},{"text":"foresees","start":8008.1,"end":8008.62},{"text":"in","start":8008.62,"end":8008.78},{"text":"its","start":8008.78,"end":8008.94},{"text":"national","start":8008.94,"end":8009.22},{"text":"legislation","start":8009.22,"end":8009.64},{"text":"the","start":8010.11,"end":8010.23},{"text":"use","start":8010.23,"end":8010.39},{"text":"for","start":8010.39,"end":8010.59},{"text":"other","start":8010.59,"end":8010.83},{"text":"purposes","start":8010.83,"end":8011.47},{"text":"of","start":8011.71,"end":8012.03},{"text":"tax","start":8012.03,"end":8012.35},{"text":"information,","start":8012.35,"end":8012.75},{"text":"the","start":8013.23,"end":8013.55},{"text":"use","start":8013.55,"end":8013.87},{"text":"of","start":8014.27,"end":8014.67},{"text":"this","start":8016.51,"end":8016.83},{"text":"wider","start":8016.83,"end":8017.15},{"text":"use","start":8017.15,"end":8017.39},{"text":"is","start":8017.39,"end":8017.63},{"text":"generally","start":8017.63,"end":8018.07},{"text":"authorized","start":8018.07,"end":8018.75},{"text":"when","start":8018.91,"end":8019.19},{"text":"it","start":8019.19,"end":8019.35},{"text":"is","start":8019.35,"end":8019.51},{"text":"demanded","start":8019.51,"end":8019.99},{"text":"from","start":8019.99,"end":8020.19},{"text":"another","start":8020.19,"end":8020.47},{"text":"jurisdiction.","start":8020.47,"end":8021.31}]}]},{"sentences":[{"text":"It is worth mentioning that the Directive on Administrative Cooperation of the European Union number eight enables such other uses as well.","start":8021.79,"end":8032.11,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"It","start":8021.79,"end":8022.07},{"text":"is","start":8022.07,"end":8022.27},{"text":"worth","start":8022.27,"end":8022.59},{"text":"mentioning","start":8022.59,"end":8023.07},{"text":"that","start":8023.07,"end":8023.39},{"text":"the","start":8023.95,"end":8024.35},{"text":"Directive","start":8024.51,"end":8025.11},{"text":"on","start":8025.11,"end":8025.31},{"text":"Administrative","start":8025.31,"end":8026.11},{"text":"Cooperation","start":8026.11,"end":8026.75},{"text":"of","start":8026.83,"end":8027.15},{"text":"the","start":8027.15,"end":8027.47},{"text":"European","start":8027.47,"end":8028.07},{"text":"Union","start":8028.07,"end":8028.51},{"text":"number","start":8028.59,"end":8028.99},{"text":"eight","start":8028.99,"end":8029.39},{"text":"enables","start":8030.19,"end":8030.79},{"text":"such","start":8030.79,"end":8030.99},{"text":"other","start":8030.99,"end":8031.23},{"text":"uses","start":8031.23,"end":8031.71},{"text":"as","start":8031.71,"end":8031.91},{"text":"well.","start":8031.91,"end":8032.11}]},{"text":"In its article 16 considering that there is a commitment to illicit financial flows in the terms of reference, and there will be an article on this in the text of this Framework Convention, care should be taken for the text in this Article to enable a wider use of information exchange for tax purposes.","start":8032.11,"end":8052.76,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"In","start":8032.11,"end":8032.35},{"text":"its","start":8032.35,"end":8032.59},{"text":"article","start":8032.59,"end":8032.91},{"text":"16","start":8032.99,"end":8033.39},{"text":"considering","start":8034.51,"end":8035.23},{"text":"that","start":8035.23,"end":8035.55},{"text":"there","start":8035.88,"end":8036},{"text":"is","start":8036,"end":8036.16},{"text":"a","start":8036.16,"end":8036.28},{"text":"commitment","start":8036.28,"end":8036.64},{"text":"to","start":8036.64,"end":8036.84},{"text":"illicit","start":8036.84,"end":8037.28},{"text":"financial","start":8037.28,"end":8037.56},{"text":"flows","start":8037.64,"end":8038.12},{"text":"in","start":8038.12,"end":8038.24},{"text":"the","start":8038.24,"end":8038.36},{"text":"terms","start":8038.36,"end":8038.52},{"text":"of","start":8038.52,"end":8038.72},{"text":"reference,","start":8038.72,"end":8039.28},{"text":"and","start":8039.28,"end":8039.52},{"text":"there","start":8039.52,"end":8039.68},{"text":"will","start":8039.68,"end":8039.84},{"text":"be","start":8039.84,"end":8040},{"text":"an","start":8040,"end":8040.16},{"text":"article","start":8040.16,"end":8040.44},{"text":"on","start":8040.52,"end":8040.84},{"text":"this","start":8040.84,"end":8041.16},{"text":"in","start":8041.56,"end":8041.84},{"text":"the","start":8041.84,"end":8042},{"text":"text","start":8042,"end":8042.24},{"text":"of","start":8042.24,"end":8042.36},{"text":"this","start":8042.36,"end":8042.6},{"text":"Framework","start":8042.84,"end":8043.32},{"text":"Convention,","start":8043.32,"end":8043.96},{"text":"care","start":8044.2,"end":8044.6},{"text":"should","start":8044.68,"end":8044.96},{"text":"be","start":8044.96,"end":8045.16},{"text":"taken","start":8045.16,"end":8045.48},{"text":"for","start":8045.48,"end":8045.76},{"text":"the","start":8045.76,"end":8045.92},{"text":"text","start":8045.92,"end":8046.24},{"text":"in","start":8046.24,"end":8046.52},{"text":"this","start":8046.52,"end":8046.76},{"text":"Article","start":8046.76,"end":8047.08},{"text":"to","start":8047.56,"end":8047.96},{"text":"enable","start":8047.96,"end":8048.52},{"text":"a","start":8049.32,"end":8049.64},{"text":"wider","start":8049.64,"end":8049.96},{"text":"use","start":8049.96,"end":8050.2},{"text":"of","start":8050.2,"end":8050.44},{"text":"information","start":8050.44,"end":8050.76},{"text":"exchange","start":8050.92,"end":8051.44},{"text":"for","start":8051.44,"end":8051.68},{"text":"tax","start":8051.68,"end":8052.039},{"text":"purposes.","start":8052.04,"end":8052.76}]},{"text":"The second issue that I wanted to address refers to subparagraph 3c, even when this text is exactly the same as the one found on article article 21.2D of the Mac.","start":8053.48,"end":8065.91,"topics":[{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"The","start":8053.48,"end":8053.76},{"text":"second","start":8053.76,"end":8054},{"text":"issue","start":8054,"end":8054.36},{"text":"that","start":8054.84,"end":8055.12},{"text":"I","start":8055.12,"end":8055.28},{"text":"wanted","start":8055.28,"end":8055.56},{"text":"to","start":8055.56,"end":8055.68},{"text":"address","start":8055.68,"end":8055.96},{"text":"refers","start":8055.96,"end":8056.4},{"text":"to","start":8056.4,"end":8056.6},{"text":"subparagraph","start":8056.6,"end":8057.4},{"text":"3c,","start":8057.4,"end":8058.12},{"text":"even","start":8058.76,"end":8059.12},{"text":"when","start":8059.12,"end":8059.48},{"text":"this","start":8059.56,"end":8059.84},{"text":"text","start":8059.84,"end":8060.2},{"text":"is","start":8060.2,"end":8060.52},{"text":"exactly","start":8060.52,"end":8060.96},{"text":"the","start":8060.96,"end":8061.12},{"text":"same","start":8061.12,"end":8061.32},{"text":"as","start":8061.32,"end":8061.52},{"text":"the","start":8061.52,"end":8061.68},{"text":"one","start":8061.68,"end":8061.92},{"text":"found","start":8061.92,"end":8062.2},{"text":"on","start":8062.2,"end":8062.44},{"text":"article","start":8062.44,"end":8062.76},{"text":"article","start":8062.87,"end":8063.11},{"text":"21.2D","start":8063.11,"end":8064.87},{"text":"of","start":8064.95,"end":8065.23},{"text":"the","start":8065.23,"end":8065.43},{"text":"Mac.","start":8065.43,"end":8065.91}]},{"text":"The Mac is a convention which has 32 articles with several very detailed sections in it, and such detail is not necessary in this context and can be limiting in an article which should have as its governing objective to end information sharing asymmetries in relation to exchange of information for taxpayers purposes so that all countries can participate in an equal footing.","start":8067.59,"end":8092.69,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}],"words":[{"text":"The","start":8067.59,"end":8067.87},{"text":"Mac","start":8067.87,"end":8068.23},{"text":"is","start":8068.23,"end":8068.43},{"text":"a","start":8068.43,"end":8068.55},{"text":"convention","start":8068.55,"end":8068.99},{"text":"which","start":8068.99,"end":8069.15},{"text":"has","start":8069.15,"end":8069.35},{"text":"32","start":8069.35,"end":8069.83},{"text":"articles","start":8069.83,"end":8070.35},{"text":"with","start":8070.35,"end":8070.51},{"text":"several","start":8070.51,"end":8070.79},{"text":"very","start":8070.95,"end":8071.27},{"text":"detailed","start":8071.27,"end":8071.75},{"text":"sections","start":8071.75,"end":8072.11},{"text":"in","start":8072.11,"end":8072.27},{"text":"it,","start":8072.27,"end":8072.55},{"text":"and","start":8073.03,"end":8073.35},{"text":"such","start":8073.35,"end":8073.67},{"text":"detail","start":8073.75,"end":8074.15},{"text":"is","start":8076.79,"end":8077.11},{"text":"not","start":8077.11,"end":8077.35},{"text":"necessary","start":8077.35,"end":8077.83},{"text":"in","start":8077.83,"end":8078.03},{"text":"this","start":8078.03,"end":8078.23},{"text":"context","start":8078.23,"end":8078.79},{"text":"and","start":8078.79,"end":8079.069},{"text":"can","start":8079.069,"end":8079.23},{"text":"be","start":8079.23,"end":8079.43},{"text":"limiting","start":8079.43,"end":8079.91},{"text":"in","start":8080.07,"end":8080.35},{"text":"an","start":8080.35,"end":8080.55},{"text":"article","start":8080.55,"end":8080.87},{"text":"which","start":8080.87,"end":8081.19},{"text":"should","start":8081.19,"end":8081.43},{"text":"have","start":8081.43,"end":8081.71},{"text":"as","start":8081.71,"end":8081.99},{"text":"its","start":8081.99,"end":8082.27},{"text":"governing","start":8082.27,"end":8082.87},{"text":"objective","start":8082.87,"end":8083.59},{"text":"to","start":8083.59,"end":8083.91},{"text":"end","start":8083.91,"end":8084.15},{"text":"information","start":8084.15,"end":8084.47},{"text":"sharing","start":8084.79,"end":8085.27},{"text":"asymmetries","start":8085.27,"end":8086.07},{"text":"in","start":8086.23,"end":8086.51},{"text":"relation","start":8086.51,"end":8086.83},{"text":"to","start":8086.83,"end":8087.11},{"text":"exchange","start":8087.11,"end":8087.47},{"text":"of","start":8087.47,"end":8087.67},{"text":"information","start":8087.67,"end":8087.99},{"text":"for","start":8088.07,"end":8088.35},{"text":"taxpayers","start":8088.35,"end":8088.78},{"text":"purposes","start":8089.01,"end":8089.57},{"text":"so","start":8089.73,"end":8090.01},{"text":"that","start":8090.01,"end":8090.21},{"text":"all","start":8090.21,"end":8090.41},{"text":"countries","start":8090.41,"end":8090.69},{"text":"can","start":8090.69,"end":8091.01},{"text":"participate","start":8091.01,"end":8091.53},{"text":"in","start":8091.53,"end":8091.69},{"text":"an","start":8091.69,"end":8091.85},{"text":"equal","start":8091.85,"end":8092.09},{"text":"footing.","start":8092.09,"end":8092.69}]},{"text":"Thank you,","start":8092.77,"end":8093.41,"topics":[],"words":[{"text":"Thank","start":8092.77,"end":8093.13},{"text":"you,","start":8093.13,"end":8093.41}]}]}],"speaker":{"name":"Veronica Grondona","affiliation":"ICRICT","affiliation_full":"ICRICT","group":null,"function":"Senior Advisor"}},{"statement_number":88,"paragraphs":[{"sentences":[{"text":"thank you, Stakeholder 3, Committee on Fiscal Studies thank you very much, Kholid for giving us the opportunity to speak on Article 10.","start":8095.17,"end":8105.41,"topics":[],"words":[{"text":"thank","start":8095.17,"end":8095.49},{"text":"you,","start":8095.49,"end":8095.73},{"text":"Stakeholder","start":8096.85,"end":8097.53},{"text":"3,","start":8097.53,"end":8097.89},{"text":"Committee","start":8098.13,"end":8098.53},{"text":"on","start":8098.53,"end":8098.81},{"text":"Fiscal","start":8098.81,"end":8099.17},{"text":"Studies","start":8099.17,"end":8099.73},{"text":"thank","start":8100.69,"end":8101.01},{"text":"you","start":8101.01,"end":8101.13},{"text":"very","start":8101.13,"end":8101.29},{"text":"much,","start":8101.29,"end":8101.53},{"text":"Kholid","start":8101.53,"end":8102.13},{"text":"for","start":8102.13,"end":8102.33},{"text":"giving","start":8102.33,"end":8102.65},{"text":"us","start":8102.65,"end":8102.89},{"text":"the","start":8102.89,"end":8103.05},{"text":"opportunity","start":8103.05,"end":8103.65},{"text":"to","start":8103.65,"end":8103.89},{"text":"speak","start":8103.89,"end":8104.21},{"text":"on","start":8104.21,"end":8104.49},{"text":"Article","start":8104.49,"end":8104.85},{"text":"10.","start":8105.01,"end":8105.41}]},{"text":"Our submission is as follows.","start":8106.13,"end":8107.69,"topics":[],"words":[{"text":"Our","start":8106.13,"end":8106.41},{"text":"submission","start":8106.41,"end":8106.85},{"text":"is","start":8106.85,"end":8107.05},{"text":"as","start":8107.05,"end":8107.21},{"text":"follows.","start":8107.21,"end":8107.69}]},{"text":"Article 10 should remain in this particular Convention, but only at the level of core legal obligations.","start":8107.69,"end":8113.65,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Article","start":8107.69,"end":8108.05},{"text":"10","start":8108.13,"end":8108.53},{"text":"should","start":8108.53,"end":8108.85},{"text":"remain","start":8108.85,"end":8109.29},{"text":"in","start":8109.29,"end":8109.53},{"text":"this","start":8109.53,"end":8109.73},{"text":"particular","start":8109.73,"end":8110.05},{"text":"Convention,","start":8110.13,"end":8110.81},{"text":"but","start":8110.81,"end":8111.05},{"text":"only","start":8111.05,"end":8111.29},{"text":"at","start":8111.29,"end":8111.53},{"text":"the","start":8111.53,"end":8111.69},{"text":"level","start":8111.69,"end":8111.93},{"text":"of","start":8111.93,"end":8112.25},{"text":"core","start":8112.25,"end":8112.61},{"text":"legal","start":8112.61,"end":8113.05},{"text":"obligations.","start":8113.05,"end":8113.65}]},{"text":"The technical details details should be pushed to a protocol that seems to be agreeable.","start":8114.05,"end":8118.05,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"The","start":8114.05,"end":8114.33},{"text":"technical","start":8114.33,"end":8114.69},{"text":"details","start":8114.69,"end":8114.94},{"text":"details","start":8115.01,"end":8115.37},{"text":"should","start":8115.37,"end":8115.53},{"text":"be","start":8115.53,"end":8115.65},{"text":"pushed","start":8115.65,"end":8115.93},{"text":"to","start":8115.93,"end":8116.09},{"text":"a","start":8116.09,"end":8116.25},{"text":"protocol","start":8116.25,"end":8116.73},{"text":"that","start":8116.73,"end":8116.97},{"text":"seems","start":8116.97,"end":8117.25},{"text":"to","start":8117.25,"end":8117.33},{"text":"be","start":8117.33,"end":8117.49},{"text":"agreeable.","start":8117.49,"end":8118.05}]}]},{"sentences":[{"text":"Right now, Article 10 sits awkwardly in between.","start":8118.37,"end":8121.73,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Right","start":8118.37,"end":8118.73},{"text":"now,","start":8118.73,"end":8119.09},{"text":"Article","start":8119.09,"end":8119.49},{"text":"10","start":8119.65,"end":8120.01},{"text":"sits","start":8120.01,"end":8120.41},{"text":"awkwardly","start":8120.41,"end":8121.13},{"text":"in","start":8121.13,"end":8121.41},{"text":"between.","start":8121.41,"end":8121.73}]},{"text":"It is too detailed to function as a stable framework law, yet not detailed enough to operate as an implementation regime.","start":8122.61,"end":8130.53,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":8122.61,"end":8122.93},{"text":"is","start":8122.93,"end":8123.13},{"text":"too","start":8123.13,"end":8123.37},{"text":"detailed","start":8123.37,"end":8123.97},{"text":"to","start":8123.97,"end":8124.17},{"text":"function","start":8124.17,"end":8124.53},{"text":"as","start":8124.53,"end":8124.77},{"text":"a","start":8124.77,"end":8124.97},{"text":"stable","start":8124.97,"end":8125.29},{"text":"framework","start":8125.29,"end":8125.81},{"text":"law,","start":8125.81,"end":8126.13},{"text":"yet","start":8126.45,"end":8126.81},{"text":"not","start":8126.81,"end":8127.13},{"text":"detailed","start":8127.13,"end":8127.73},{"text":"enough","start":8127.73,"end":8128.01},{"text":"to","start":8128.01,"end":8128.29},{"text":"operate","start":8128.29,"end":8128.85},{"text":"as","start":8128.85,"end":8129.05},{"text":"an","start":8129.05,"end":8129.25},{"text":"implementation","start":8129.25,"end":8130.09},{"text":"regime.","start":8130.09,"end":8130.53}]},{"text":"And that seems to be the problem.","start":8130.53,"end":8132.13,"topics":[],"words":[{"text":"And","start":8130.53,"end":8130.73},{"text":"that","start":8130.73,"end":8130.97},{"text":"seems","start":8130.97,"end":8131.33},{"text":"to","start":8131.33,"end":8131.41},{"text":"be","start":8131.41,"end":8131.53},{"text":"the","start":8131.53,"end":8131.77},{"text":"problem.","start":8131.77,"end":8132.13}]},{"text":"Right now article 10 cannot be entirely moved to a protocol because exchange of information is not ancillary corporation.","start":8132.37,"end":8140.37,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Right","start":8132.37,"end":8132.69},{"text":"now","start":8132.69,"end":8133.01},{"text":"article","start":8133.41,"end":8133.81},{"text":"10","start":8133.89,"end":8134.21},{"text":"cannot","start":8134.21,"end":8134.65},{"text":"be","start":8134.65,"end":8134.85},{"text":"entirely","start":8134.85,"end":8135.37},{"text":"moved","start":8135.37,"end":8135.73},{"text":"to","start":8135.73,"end":8135.85},{"text":"a","start":8135.85,"end":8136.01},{"text":"protocol","start":8136.01,"end":8136.57},{"text":"because","start":8136.57,"end":8136.93},{"text":"exchange","start":8137.01,"end":8137.57},{"text":"of","start":8137.57,"end":8137.77},{"text":"information","start":8137.77,"end":8138.05},{"text":"is","start":8138.29,"end":8138.61},{"text":"not","start":8138.61,"end":8138.93},{"text":"ancillary","start":8138.93,"end":8139.69},{"text":"corporation.","start":8139.69,"end":8140.37}]},{"text":"It is constitutive of international tax law in itself.","start":8141.1,"end":8144.14,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"It","start":8141.1,"end":8141.22},{"text":"is","start":8141.22,"end":8141.42},{"text":"constitutive","start":8141.42,"end":8142.18},{"text":"of","start":8142.18,"end":8142.34},{"text":"international","start":8142.34,"end":8142.62},{"text":"tax","start":8142.86,"end":8143.22},{"text":"law","start":8143.22,"end":8143.5},{"text":"in","start":8143.5,"end":8143.7},{"text":"itself.","start":8143.7,"end":8144.14}]}]},{"sentences":[{"text":"So without a convention level obligation on eoi, fair allocation of taxing rights cannot be enforced, harmful tax practices cannot be identified iffs cannot be traced, and cross border services can also not be taxed coherently.","start":8144.3,"end":8160.78,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"So","start":8144.3,"end":8144.58},{"text":"without","start":8144.58,"end":8144.82},{"text":"a","start":8144.82,"end":8145.1},{"text":"convention","start":8145.1,"end":8145.7},{"text":"level","start":8145.7,"end":8146.06},{"text":"obligation","start":8146.06,"end":8146.74},{"text":"on","start":8146.74,"end":8147.02},{"text":"eoi,","start":8147.02,"end":8147.74},{"text":"fair","start":8148.62,"end":8148.94},{"text":"allocation","start":8148.94,"end":8149.5},{"text":"of","start":8149.5,"end":8149.7},{"text":"taxing","start":8149.7,"end":8150.1},{"text":"rights","start":8150.1,"end":8150.38},{"text":"cannot","start":8150.38,"end":8150.9},{"text":"be","start":8150.9,"end":8151.06},{"text":"enforced,","start":8151.06,"end":8151.58},{"text":"harmful","start":8151.74,"end":8152.3},{"text":"tax","start":8152.3,"end":8152.62},{"text":"practices","start":8152.62,"end":8153.26},{"text":"cannot","start":8153.26,"end":8153.82},{"text":"be","start":8153.82,"end":8154.02},{"text":"identified","start":8154.02,"end":8154.62},{"text":"iffs","start":8155.1,"end":8155.94},{"text":"cannot","start":8155.94,"end":8156.419},{"text":"be","start":8156.419,"end":8156.659},{"text":"traced,","start":8156.659,"end":8157.02},{"text":"and","start":8157.02,"end":8157.14},{"text":"cross","start":8157.14,"end":8157.42},{"text":"border","start":8157.42,"end":8157.78},{"text":"services","start":8157.78,"end":8158.14},{"text":"can","start":8158.62,"end":8158.98},{"text":"also","start":8158.98,"end":8159.3},{"text":"not","start":8159.3,"end":8159.54},{"text":"be","start":8159.54,"end":8159.7},{"text":"taxed","start":8159.7,"end":8160.14},{"text":"coherently.","start":8160.14,"end":8160.78}]},{"text":"Now, say if Article 10 were relegated entirely to a Protocol or returned back to where it was inserted in the October 2025 draft, then two legal risks arise.","start":8161.26,"end":8173.91,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"Now,","start":8161.26,"end":8161.54},{"text":"say","start":8161.54,"end":8161.74},{"text":"if","start":8161.74,"end":8161.98},{"text":"Article","start":8161.98,"end":8162.3},{"text":"10","start":8162.38,"end":8162.74},{"text":"were","start":8162.74,"end":8163.02},{"text":"relegated","start":8163.02,"end":8163.7},{"text":"entirely","start":8163.7,"end":8164.46},{"text":"to","start":8164.62,"end":8164.94},{"text":"a","start":8164.94,"end":8165.14},{"text":"Protocol","start":8165.14,"end":8165.82},{"text":"or","start":8166.39,"end":8166.59},{"text":"returned","start":8166.59,"end":8167.19},{"text":"back","start":8167.19,"end":8167.47},{"text":"to","start":8167.47,"end":8167.83},{"text":"where","start":8168.63,"end":8168.95},{"text":"it","start":8168.95,"end":8169.15},{"text":"was","start":8169.15,"end":8169.35},{"text":"inserted","start":8169.35,"end":8169.91},{"text":"in","start":8169.91,"end":8169.99},{"text":"the","start":8169.99,"end":8170.11},{"text":"October","start":8170.11,"end":8170.47},{"text":"2025","start":8170.47,"end":8171.31},{"text":"draft,","start":8171.31,"end":8171.91},{"text":"then","start":8171.99,"end":8172.35},{"text":"two","start":8172.35,"end":8172.63},{"text":"legal","start":8172.63,"end":8173.07},{"text":"risks","start":8173.07,"end":8173.47},{"text":"arise.","start":8173.47,"end":8173.91}]},{"text":"First, the States could ratify the Convention but then opt out of the Protocol, therefore hollowing out the entire framework while remaining formally compliant.","start":8173.91,"end":8183.03,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"First,","start":8173.91,"end":8174.31},{"text":"the","start":8174.47,"end":8174.75},{"text":"States","start":8174.75,"end":8175.03},{"text":"could","start":8175.11,"end":8175.43},{"text":"ratify","start":8175.43,"end":8175.91},{"text":"the","start":8175.91,"end":8176.11},{"text":"Convention","start":8176.11,"end":8176.67},{"text":"but","start":8176.67,"end":8176.91},{"text":"then","start":8176.91,"end":8177.11},{"text":"opt","start":8177.11,"end":8177.43},{"text":"out","start":8177.43,"end":8177.75},{"text":"of","start":8177.75,"end":8177.95},{"text":"the","start":8177.95,"end":8178.11},{"text":"Protocol,","start":8178.11,"end":8178.79},{"text":"therefore","start":8179.03,"end":8179.51},{"text":"hollowing","start":8179.51,"end":8180.03},{"text":"out","start":8180.03,"end":8180.23},{"text":"the","start":8180.23,"end":8180.47},{"text":"entire","start":8180.47,"end":8180.83},{"text":"framework","start":8180.83,"end":8181.35},{"text":"while","start":8181.35,"end":8181.55},{"text":"remaining","start":8181.55,"end":8181.909},{"text":"formally","start":8181.909,"end":8182.39},{"text":"compliant.","start":8182.39,"end":8183.03}]},{"text":"Then the second legal risk would be that the exchange of information would no longer be a universal baseline, but a club good for those with capacity and interest to join.","start":8183.19,"end":8193.68,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Then","start":8183.19,"end":8183.47},{"text":"the","start":8183.47,"end":8183.63},{"text":"second","start":8183.63,"end":8183.87},{"text":"legal","start":8183.87,"end":8184.31},{"text":"risk","start":8184.31,"end":8184.55},{"text":"would","start":8184.55,"end":8184.75},{"text":"be","start":8184.75,"end":8184.91},{"text":"that","start":8184.91,"end":8185.07},{"text":"the","start":8185.07,"end":8185.23},{"text":"exchange","start":8185.23,"end":8185.55},{"text":"of","start":8185.55,"end":8185.75},{"text":"information","start":8185.75,"end":8186.07},{"text":"would","start":8186.23,"end":8186.55},{"text":"no","start":8186.55,"end":8186.79},{"text":"longer","start":8186.79,"end":8187.19},{"text":"be","start":8187.19,"end":8187.47},{"text":"a","start":8187.47,"end":8187.75},{"text":"universal","start":8187.75,"end":8188.47},{"text":"baseline,","start":8188.55,"end":8189.35},{"text":"but","start":8189.67,"end":8190.07},{"text":"a","start":8190.07,"end":8190.35},{"text":"club","start":8190.35,"end":8190.63},{"text":"good","start":8190.63,"end":8190.95},{"text":"for","start":8190.95,"end":8191.11},{"text":"those","start":8191.11,"end":8191.27},{"text":"with","start":8191.27,"end":8191.53},{"text":"capacity","start":8191.76,"end":8192.2},{"text":"and","start":8192.2,"end":8192.48},{"text":"interest","start":8192.56,"end":8192.96},{"text":"to","start":8193.04,"end":8193.32},{"text":"join.","start":8193.32,"end":8193.68}]},{"text":"So framework conventions work precisely because core obligations bind all parties, even if implementation happens to be staged.","start":8194.08,"end":8201.92,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":8194.08,"end":8194.36},{"text":"framework","start":8194.36,"end":8194.76},{"text":"conventions","start":8194.76,"end":8195.28},{"text":"work","start":8195.28,"end":8195.6},{"text":"precisely","start":8195.6,"end":8196.24},{"text":"because","start":8196.24,"end":8196.52},{"text":"core","start":8196.52,"end":8196.88},{"text":"obligations","start":8196.88,"end":8197.6},{"text":"bind","start":8197.6,"end":8198},{"text":"all","start":8198,"end":8198.32},{"text":"parties,","start":8198.32,"end":8198.88},{"text":"even","start":8199.12,"end":8199.48},{"text":"if","start":8199.48,"end":8199.76},{"text":"implementation","start":8199.76,"end":8200.64},{"text":"happens","start":8200.64,"end":8201.08},{"text":"to","start":8201.08,"end":8201.2},{"text":"be","start":8201.2,"end":8201.4},{"text":"staged.","start":8201.4,"end":8201.92}]}]},{"sentences":[{"text":"So Article 10 must stay in the Convention.","start":8202.32,"end":8205.32,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"So","start":8202.32,"end":8202.6},{"text":"Article","start":8202.6,"end":8202.88},{"text":"10","start":8202.96,"end":8203.36},{"text":"must","start":8203.44,"end":8203.84},{"text":"stay","start":8203.84,"end":8204.24},{"text":"in","start":8204.32,"end":8204.6},{"text":"the","start":8204.6,"end":8204.76},{"text":"Convention.","start":8204.76,"end":8205.32}]},{"text":"At the same time, that exchange must be framed as a legal duty owed between State parties.","start":8205.32,"end":8212,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"At","start":8205.32,"end":8205.56},{"text":"the","start":8205.56,"end":8205.72},{"text":"same","start":8205.72,"end":8205.92},{"text":"time,","start":8205.92,"end":8206.24},{"text":"that","start":8206.56,"end":8206.96},{"text":"exchange","start":8207.2,"end":8207.879},{"text":"must","start":8207.879,"end":8208.16},{"text":"be","start":8208.16,"end":8208.4},{"text":"framed","start":8208.4,"end":8208.84},{"text":"as","start":8208.84,"end":8209.04},{"text":"a","start":8209.04,"end":8209.28},{"text":"legal","start":8209.28,"end":8209.72},{"text":"duty","start":8209.72,"end":8210.16},{"text":"owed","start":8210.32,"end":8210.72},{"text":"between","start":8210.72,"end":8211.04},{"text":"State","start":8211.04,"end":8211.44},{"text":"parties.","start":8211.44,"end":8212}]},{"text":"Second, it needs to define the scope of that obligation at a principal level, which includes having relevant standards, types of taxes covered, confidentiality and permitted use and relationship to domestic law and thirdly demanded operationalization through Protocol or Conference of Parties decisions, specifically with Timelines.","start":8212.32,"end":8235.72,"topics":[{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."}],"words":[{"text":"Second,","start":8212.32,"end":8212.72},{"text":"it","start":8212.8,"end":8213.12},{"text":"needs","start":8213.12,"end":8213.32},{"text":"to","start":8213.32,"end":8213.48},{"text":"define","start":8213.48,"end":8213.88},{"text":"the","start":8213.88,"end":8214.08},{"text":"scope","start":8214.08,"end":8214.48},{"text":"of","start":8214.48,"end":8214.68},{"text":"that","start":8214.68,"end":8214.88},{"text":"obligation","start":8214.88,"end":8215.6},{"text":"at","start":8215.68,"end":8216},{"text":"a","start":8216,"end":8216.24},{"text":"principal","start":8216.24,"end":8216.8},{"text":"level,","start":8216.8,"end":8217.12},{"text":"which","start":8217.64,"end":8217.8},{"text":"includes","start":8217.8,"end":8218.4},{"text":"having","start":8218.4,"end":8218.76},{"text":"relevant","start":8218.76,"end":8219.36},{"text":"standards,","start":8219.36,"end":8219.88},{"text":"types","start":8220.28,"end":8220.68},{"text":"of","start":8220.68,"end":8220.88},{"text":"taxes","start":8220.88,"end":8221.32},{"text":"covered,","start":8221.32,"end":8221.88},{"text":"confidentiality","start":8222.04,"end":8223.12},{"text":"and","start":8223.12,"end":8223.4},{"text":"permitted","start":8223.4,"end":8223.96},{"text":"use","start":8223.96,"end":8224.28},{"text":"and","start":8224.44,"end":8224.84},{"text":"relationship","start":8224.92,"end":8225.76},{"text":"to","start":8225.76,"end":8225.96},{"text":"domestic","start":8225.96,"end":8226.52},{"text":"law","start":8226.52,"end":8226.84},{"text":"and","start":8227.08,"end":8227.4},{"text":"thirdly","start":8227.4,"end":8227.92},{"text":"demanded","start":8227.92,"end":8228.64},{"text":"operationalization","start":8228.64,"end":8229.64},{"text":"through","start":8229.8,"end":8230.2},{"text":"Protocol","start":8230.76,"end":8231.52},{"text":"or","start":8231.52,"end":8231.88},{"text":"Conference","start":8232.04,"end":8232.64},{"text":"of","start":8232.64,"end":8232.8},{"text":"Parties","start":8232.8,"end":8233.239},{"text":"decisions,","start":8233.239,"end":8233.96},{"text":"specifically","start":8234.12,"end":8234.76},{"text":"with","start":8234.76,"end":8235},{"text":"Timelines.","start":8235,"end":8235.72}]},{"text":"Now finally, I think there was a submission that was made to delete paragraph 6.","start":8235.8,"end":8239.96,"topics":[],"words":[{"text":"Now","start":8235.8,"end":8236.12},{"text":"finally,","start":8236.12,"end":8236.48},{"text":"I","start":8236.48,"end":8236.64},{"text":"think","start":8236.64,"end":8236.8},{"text":"there","start":8236.8,"end":8236.92},{"text":"was","start":8236.92,"end":8237.04},{"text":"a","start":8237.04,"end":8237.16},{"text":"submission","start":8237.16,"end":8237.6},{"text":"that","start":8237.6,"end":8237.84},{"text":"was","start":8237.84,"end":8238.04},{"text":"made","start":8238.04,"end":8238.28},{"text":"to","start":8238.28,"end":8238.52},{"text":"delete","start":8238.52,"end":8239},{"text":"paragraph","start":8239,"end":8239.56},{"text":"6.","start":8239.56,"end":8239.96}]},{"text":"Now, paragraph 6 is the only recognition in Article Article 10 that exchange of information operates under conditions of structural inequality.","start":8241.08,"end":8249.06,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Now,","start":8241.08,"end":8241.4},{"text":"paragraph","start":8241.4,"end":8241.84},{"text":"6","start":8241.84,"end":8242.04},{"text":"is","start":8242.04,"end":8242.24},{"text":"the","start":8242.24,"end":8242.4},{"text":"only","start":8242.4,"end":8242.64},{"text":"recognition","start":8242.64,"end":8243.24},{"text":"in","start":8243.24,"end":8243.44},{"text":"Article","start":8243.44,"end":8243.72},{"text":"Article","start":8243.86,"end":8244.02},{"text":"10","start":8244.02,"end":8244.34},{"text":"that","start":8244.5,"end":8244.82},{"text":"exchange","start":8244.82,"end":8245.26},{"text":"of","start":8245.26,"end":8245.42},{"text":"information","start":8245.42,"end":8245.7},{"text":"operates","start":8245.94,"end":8246.54},{"text":"under","start":8246.54,"end":8246.9},{"text":"conditions","start":8246.9,"end":8247.46},{"text":"of","start":8247.46,"end":8247.78},{"text":"structural","start":8247.78,"end":8248.26},{"text":"inequality.","start":8248.26,"end":8249.06}]}]},{"sentences":[{"text":"Without it, the obligation becomes formally equal but practically exclusionary.","start":8249.38,"end":8254.42,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Without","start":8249.38,"end":8249.78},{"text":"it,","start":8249.78,"end":8250.06},{"text":"the","start":8250.06,"end":8250.22},{"text":"obligation","start":8250.22,"end":8250.86},{"text":"becomes","start":8250.86,"end":8251.3},{"text":"formally","start":8251.3,"end":8251.78},{"text":"equal","start":8251.86,"end":8252.42},{"text":"but","start":8252.5,"end":8252.82},{"text":"practically","start":8252.82,"end":8253.38},{"text":"exclusionary.","start":8253.46,"end":8254.42}]},{"text":"So if the concern happens to be vagueness under paragraph six, then the answer should be clarifying it, not deleting it.","start":8254.66,"end":8261.94,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"So","start":8254.66,"end":8254.9},{"text":"if","start":8254.9,"end":8255.02},{"text":"the","start":8255.02,"end":8255.18},{"text":"concern","start":8255.18,"end":8255.46},{"text":"happens","start":8255.54,"end":8255.94},{"text":"to","start":8255.94,"end":8256.06},{"text":"be","start":8256.06,"end":8256.26},{"text":"vagueness","start":8256.26,"end":8256.82},{"text":"under","start":8256.82,"end":8257.06},{"text":"paragraph","start":8257.06,"end":8257.62},{"text":"six,","start":8257.62,"end":8257.94},{"text":"then","start":8258.1,"end":8258.38},{"text":"the","start":8258.38,"end":8258.54},{"text":"answer","start":8258.54,"end":8258.94},{"text":"should","start":8258.94,"end":8259.1},{"text":"be","start":8259.1,"end":8259.3},{"text":"clarifying","start":8259.3,"end":8260.06},{"text":"it,","start":8260.06,"end":8260.42},{"text":"not","start":8260.74,"end":8261.1},{"text":"deleting","start":8261.1,"end":8261.66},{"text":"it.","start":8261.66,"end":8261.94}]},{"text":"Removing paragraph 6 risks reproducing existing hierarchies rather than building a genuinely inclusive and accountable cooperation framework.","start":8262.34,"end":8273.17,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Removing","start":8262.34,"end":8262.82},{"text":"paragraph","start":8262.82,"end":8263.38},{"text":"6","start":8263.38,"end":8263.7},{"text":"risks","start":8263.86,"end":8264.58},{"text":"reproducing","start":8264.58,"end":8265.62},{"text":"existing","start":8265.86,"end":8266.54},{"text":"hierarchies","start":8266.54,"end":8267.3},{"text":"rather","start":8268.1,"end":8268.46},{"text":"than","start":8268.46,"end":8268.66},{"text":"building","start":8268.66,"end":8268.94},{"text":"a","start":8268.94,"end":8269.22},{"text":"genuinely","start":8269.22,"end":8269.86},{"text":"inclusive","start":8269.86,"end":8270.42},{"text":"and","start":8270.73,"end":8270.93},{"text":"accountable","start":8270.93,"end":8271.69},{"text":"cooperation","start":8271.85,"end":8272.61},{"text":"framework.","start":8272.61,"end":8273.17}]},{"text":"Thank you, Khalid.","start":8273.17,"end":8274.09,"topics":[],"words":[{"text":"Thank","start":8273.17,"end":8273.45},{"text":"you,","start":8273.45,"end":8273.61},{"text":"Khalid.","start":8273.61,"end":8274.09}]}]}],"speaker":{"name":null,"affiliation":"Committee on Fiscal Studies","affiliation_full":"Committee on Fiscal Studies","group":null,"function":"Representative"}},{"statement_number":89,"paragraphs":[{"sentences":[{"text":"Thank you.","start":8277.13,"end":8277.85,"topics":[],"words":[{"text":"Thank","start":8277.13,"end":8277.53},{"text":"you.","start":8277.53,"end":8277.85}]},{"text":"Stakeholder 3 Now stakeholder 4 UN independent experts on Foreign Debt and International Financial Obligations Good morning.","start":8279.37,"end":8288.05,"topics":[],"words":[{"text":"Stakeholder","start":8279.37,"end":8280.13},{"text":"3","start":8280.13,"end":8280.49},{"text":"Now","start":8280.49,"end":8280.81},{"text":"stakeholder","start":8280.81,"end":8281.278},{"text":"4","start":8281.382,"end":8281.85},{"text":"UN","start":8281.85,"end":8282.21},{"text":"independent","start":8282.21,"end":8282.85},{"text":"experts","start":8282.85,"end":8283.41},{"text":"on","start":8283.41,"end":8283.69},{"text":"Foreign","start":8283.69,"end":8284.01},{"text":"Debt","start":8284.01,"end":8284.33},{"text":"and","start":8284.33,"end":8284.53},{"text":"International","start":8284.53,"end":8284.81},{"text":"Financial","start":8285.05,"end":8285.45},{"text":"Obligations","start":8285.45,"end":8286.17},{"text":"Good","start":8287.45,"end":8287.77},{"text":"morning.","start":8287.77,"end":8288.05}]},{"text":"Well, good afternoon almost and thank you for the floor.","start":8288.05,"end":8290.97,"topics":[],"words":[{"text":"Well,","start":8288.05,"end":8288.37},{"text":"good","start":8288.37,"end":8288.61},{"text":"afternoon","start":8288.61,"end":8289.09},{"text":"almost","start":8289.09,"end":8289.45},{"text":"and","start":8289.69,"end":8289.97},{"text":"thank","start":8289.97,"end":8290.17},{"text":"you","start":8290.17,"end":8290.29},{"text":"for","start":8290.29,"end":8290.41},{"text":"the","start":8290.41,"end":8290.53},{"text":"floor.","start":8290.53,"end":8290.97}]},{"text":"While looking at this particular article, I kept asking myself what is the problem that we are solving again?","start":8291.77,"end":8298.6,"topics":[],"words":[{"text":"While","start":8291.77,"end":8292.17},{"text":"looking","start":8293.29,"end":8293.61},{"text":"at","start":8293.61,"end":8293.81},{"text":"this","start":8293.81,"end":8294.01},{"text":"particular","start":8294.01,"end":8294.33},{"text":"article,","start":8294.49,"end":8294.85},{"text":"I","start":8294.85,"end":8295.09},{"text":"kept","start":8295.09,"end":8295.33},{"text":"asking","start":8295.33,"end":8295.61},{"text":"myself","start":8295.61,"end":8296.09},{"text":"what","start":8296.32,"end":8296.44},{"text":"is","start":8296.44,"end":8296.64},{"text":"the","start":8296.64,"end":8296.96},{"text":"problem","start":8296.96,"end":8297.36},{"text":"that","start":8297.36,"end":8297.64},{"text":"we","start":8297.64,"end":8297.8},{"text":"are","start":8297.8,"end":8297.96},{"text":"solving","start":8297.96,"end":8298.28},{"text":"again?","start":8298.28,"end":8298.6}]},{"text":"And I keep coming back to that because for me that is what is the main guide.","start":8298.6,"end":8303.28,"topics":[],"words":[{"text":"And","start":8298.6,"end":8298.84},{"text":"I","start":8298.84,"end":8299},{"text":"keep","start":8299,"end":8299.2},{"text":"coming","start":8299.2,"end":8299.44},{"text":"back","start":8299.44,"end":8299.64},{"text":"to","start":8299.64,"end":8299.8},{"text":"that","start":8299.8,"end":8300.08},{"text":"because","start":8300.72,"end":8301.08},{"text":"for","start":8301.08,"end":8301.32},{"text":"me","start":8301.32,"end":8301.52},{"text":"that","start":8301.52,"end":8301.72},{"text":"is","start":8301.72,"end":8301.88},{"text":"what","start":8301.88,"end":8302.12},{"text":"is","start":8302.12,"end":8302.44},{"text":"the","start":8302.44,"end":8302.68},{"text":"main","start":8302.68,"end":8302.88},{"text":"guide.","start":8302.88,"end":8303.28}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":90,"paragraphs":[{"sentences":[{"text":"And the problem is the issue around inequality, inability to access information, unequal treatment between Member States on access of information, and in certain cases, secrecy.","start":8303.84,"end":8316.64,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"And","start":8303.84,"end":8304.24},{"text":"the","start":8304.72,"end":8305.04},{"text":"problem","start":8305.04,"end":8305.32},{"text":"is","start":8305.32,"end":8305.56},{"text":"the","start":8305.56,"end":8305.72},{"text":"issue","start":8305.72,"end":8305.96},{"text":"around","start":8305.96,"end":8306.28},{"text":"inequality,","start":8306.28,"end":8307.12},{"text":"inability","start":8307.92,"end":8308.44},{"text":"to","start":8308.44,"end":8308.68},{"text":"access","start":8308.68,"end":8308.96},{"text":"information,","start":8309.04,"end":8309.44},{"text":"unequal","start":8311.04,"end":8311.64},{"text":"treatment","start":8311.64,"end":8312},{"text":"between","start":8312,"end":8312.32},{"text":"Member","start":8312.32,"end":8312.64},{"text":"States","start":8312.64,"end":8312.96},{"text":"on","start":8313.04,"end":8313.4},{"text":"access","start":8313.4,"end":8313.72},{"text":"of","start":8313.72,"end":8313.96},{"text":"information,","start":8313.96,"end":8314.24},{"text":"and","start":8314.48,"end":8314.88},{"text":"in","start":8314.88,"end":8315.2},{"text":"certain","start":8315.2,"end":8315.48},{"text":"cases,","start":8315.48,"end":8315.84},{"text":"secrecy.","start":8315.84,"end":8316.64}]},{"text":"So if these are the problems, then where are the implications of it if we don't solve the the problem?","start":8317.2,"end":8322.279,"topics":[],"words":[{"text":"So","start":8317.2,"end":8317.44},{"text":"if","start":8317.44,"end":8317.56},{"text":"these","start":8317.56,"end":8317.76},{"text":"are","start":8317.76,"end":8317.92},{"text":"the","start":8317.92,"end":8318.04},{"text":"problems,","start":8318.04,"end":8318.44},{"text":"then","start":8318.44,"end":8318.64},{"text":"where","start":8318.64,"end":8318.84},{"text":"are","start":8318.84,"end":8319},{"text":"the","start":8319,"end":8319.16},{"text":"implications","start":8319.16,"end":8319.84},{"text":"of","start":8319.84,"end":8320.2},{"text":"it","start":8320.2,"end":8320.56},{"text":"if","start":8320.64,"end":8320.92},{"text":"we","start":8320.92,"end":8321.08},{"text":"don't","start":8321.08,"end":8321.36},{"text":"solve","start":8321.36,"end":8321.665},{"text":"the","start":8321.665,"end":8321.73},{"text":"the","start":8321.879,"end":8321.999},{"text":"problem?","start":8321.999,"end":8322.279}]},{"text":"And the implications that I could already see was of course the inability of a Member State to collect enough taxes, but also the inability of states to share equal or equitable taxes across states.","start":8322.759,"end":8336.439,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"And","start":8322.759,"end":8323.039},{"text":"the","start":8323.039,"end":8323.199},{"text":"implications","start":8323.199,"end":8323.799},{"text":"that","start":8323.799,"end":8324.079},{"text":"I","start":8324.079,"end":8324.279},{"text":"could","start":8324.279,"end":8324.519},{"text":"already","start":8324.519,"end":8324.839},{"text":"see","start":8324.839,"end":8325.239},{"text":"was","start":8325.639,"end":8326.039},{"text":"of","start":8326.039,"end":8326.319},{"text":"course","start":8326.319,"end":8326.559},{"text":"the","start":8326.559,"end":8326.799},{"text":"inability","start":8326.799,"end":8327.199},{"text":"of","start":8327.199,"end":8327.439},{"text":"a","start":8327.439,"end":8327.599},{"text":"Member","start":8327.599,"end":8327.799},{"text":"State","start":8327.799,"end":8328.079},{"text":"to","start":8328.079,"end":8328.319},{"text":"collect","start":8328.319,"end":8328.759},{"text":"enough","start":8328.839,"end":8329.159},{"text":"taxes,","start":8329.159,"end":8329.719},{"text":"but","start":8330.119,"end":8330.439},{"text":"also","start":8330.439,"end":8330.679},{"text":"the","start":8330.679,"end":8330.879},{"text":"inability","start":8330.879,"end":8331.359},{"text":"of","start":8331.359,"end":8331.639},{"text":"states","start":8331.639,"end":8331.959},{"text":"to","start":8331.959,"end":8332.239},{"text":"share","start":8332.239,"end":8332.519},{"text":"equal","start":8332.679,"end":8333.319},{"text":"or","start":8333.319,"end":8333.639},{"text":"equitable","start":8333.639,"end":8334.359},{"text":"taxes","start":8335.159,"end":8335.759},{"text":"across","start":8335.759,"end":8336.039},{"text":"states.","start":8336.039,"end":8336.439}]},{"text":"But there are other deeper challenges.","start":8336.999,"end":8339.159,"topics":[],"words":[{"text":"But","start":8336.999,"end":8337.279},{"text":"there","start":8337.279,"end":8337.479},{"text":"are","start":8337.479,"end":8337.759},{"text":"other","start":8337.759,"end":8338.078},{"text":"deeper","start":8338.078,"end":8338.559},{"text":"challenges.","start":8338.559,"end":8339.159}]},{"text":"The inability of a Member State to pay off its debt.","start":8339.639,"end":8342.359,"topics":[],"words":[{"text":"The","start":8339.639,"end":8339.919},{"text":"inability","start":8339.919,"end":8340.319},{"text":"of","start":8340.319,"end":8340.559},{"text":"a","start":8340.559,"end":8340.719},{"text":"Member","start":8340.719,"end":8340.919},{"text":"State","start":8340.919,"end":8341.159},{"text":"to","start":8341.159,"end":8341.359},{"text":"pay","start":8341.359,"end":8341.519},{"text":"off","start":8341.519,"end":8341.719},{"text":"its","start":8341.719,"end":8341.959},{"text":"debt.","start":8341.959,"end":8342.359}]}]},{"sentences":[{"text":"And now almost every single country in the world is indebted.","start":8342.439,"end":8345.799,"topics":[],"words":[{"text":"And","start":8342.439,"end":8342.759},{"text":"now","start":8342.759,"end":8342.999},{"text":"almost","start":8342.999,"end":8343.279},{"text":"every","start":8343.279,"end":8343.559},{"text":"single","start":8343.559,"end":8343.919},{"text":"country","start":8343.919,"end":8344.159},{"text":"in","start":8344.159,"end":8344.399},{"text":"the","start":8344.399,"end":8344.559},{"text":"world","start":8344.559,"end":8344.839},{"text":"is","start":8344.839,"end":8345.159},{"text":"indebted.","start":8345.159,"end":8345.799}]},{"text":"So that means that debt becomes a even heavier challenge.","start":8346.199,"end":8349.39,"topics":[],"words":[{"text":"So","start":8346.199,"end":8346.439},{"text":"that","start":8346.439,"end":8346.599},{"text":"means","start":8346.599,"end":8346.839},{"text":"that","start":8346.839,"end":8347.079},{"text":"debt","start":8347.079,"end":8347.359},{"text":"becomes","start":8347.359,"end":8347.679},{"text":"a","start":8347.679,"end":8347.799},{"text":"even","start":8348.03,"end":8348.23},{"text":"heavier","start":8348.23,"end":8348.75},{"text":"challenge.","start":8348.75,"end":8349.39}]},{"text":"And moving further of course into illicit financial flow, which has been mentioned and I will not elaborate upon, but all of these also sit within a basket of credit rating and ranking systems that lead from the entire basket of accessing information.","start":8349.79,"end":8368.59,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"And","start":8349.79,"end":8350.11},{"text":"moving","start":8350.11,"end":8350.47},{"text":"further","start":8350.47,"end":8350.79},{"text":"of","start":8350.79,"end":8351.03},{"text":"course","start":8351.03,"end":8351.19},{"text":"into","start":8351.19,"end":8351.39},{"text":"illicit","start":8351.39,"end":8351.91},{"text":"financial","start":8351.91,"end":8352.19},{"text":"flow,","start":8352.19,"end":8352.55},{"text":"which","start":8352.55,"end":8352.71},{"text":"has","start":8352.71,"end":8352.87},{"text":"been","start":8352.87,"end":8353.03},{"text":"mentioned","start":8353.03,"end":8353.35},{"text":"and","start":8353.35,"end":8353.51},{"text":"I","start":8353.51,"end":8353.67},{"text":"will","start":8353.67,"end":8353.83},{"text":"not","start":8353.83,"end":8354.11},{"text":"elaborate","start":8354.51,"end":8355.15},{"text":"upon,","start":8355.15,"end":8355.55},{"text":"but","start":8356.51,"end":8356.79},{"text":"all","start":8356.79,"end":8356.95},{"text":"of","start":8356.95,"end":8357.11},{"text":"these","start":8357.11,"end":8357.39},{"text":"also","start":8357.39,"end":8357.79},{"text":"sit","start":8357.95,"end":8358.35},{"text":"within","start":8358.43,"end":8358.83},{"text":"a","start":8358.91,"end":8359.19},{"text":"basket","start":8359.19,"end":8359.79},{"text":"of","start":8359.79,"end":8360.19},{"text":"credit","start":8360.51,"end":8361.03},{"text":"rating","start":8361.03,"end":8361.39},{"text":"and","start":8361.55,"end":8361.95},{"text":"ranking","start":8362.03,"end":8362.63},{"text":"systems","start":8362.63,"end":8363.31},{"text":"that","start":8363.47,"end":8363.87},{"text":"lead","start":8363.95,"end":8364.35},{"text":"from","start":8364.43,"end":8364.83},{"text":"the","start":8364.99,"end":8365.35},{"text":"entire","start":8365.35,"end":8365.95},{"text":"basket","start":8366.83,"end":8367.43},{"text":"of","start":8367.43,"end":8367.63},{"text":"accessing","start":8367.63,"end":8368.23},{"text":"information.","start":8368.23,"end":8368.59}]},{"text":"And if we go back to Article 4, which we were looking at on sustainable development, and this is the focus which hasn't existed before in any international forum.","start":8369.31,"end":8378.19,"topics":[],"words":[{"text":"And","start":8369.31,"end":8369.63},{"text":"if","start":8369.63,"end":8369.83},{"text":"we","start":8369.83,"end":8369.99},{"text":"go","start":8369.99,"end":8370.19},{"text":"back","start":8370.19,"end":8370.43},{"text":"to","start":8370.43,"end":8370.67},{"text":"Article","start":8370.67,"end":8370.99},{"text":"4,","start":8371.07,"end":8371.35},{"text":"which","start":8371.35,"end":8371.55},{"text":"we","start":8371.55,"end":8371.79},{"text":"were","start":8371.79,"end":8371.99},{"text":"looking","start":8371.99,"end":8372.15},{"text":"at","start":8372.15,"end":8372.39},{"text":"on","start":8372.39,"end":8372.67},{"text":"sustainable","start":8372.67,"end":8373.23},{"text":"development,","start":8373.23,"end":8373.55},{"text":"and","start":8374.11,"end":8374.23},{"text":"this","start":8374.23,"end":8374.35},{"text":"is","start":8374.35,"end":8374.43},{"text":"the","start":8374.43,"end":8374.55},{"text":"focus","start":8374.55,"end":8374.83},{"text":"which","start":8375.15,"end":8375.47},{"text":"hasn't","start":8375.47,"end":8375.83},{"text":"existed","start":8375.83,"end":8376.31},{"text":"before","start":8376.31,"end":8376.55},{"text":"in","start":8376.55,"end":8376.83},{"text":"any","start":8376.83,"end":8377.07},{"text":"international","start":8377.07,"end":8377.39},{"text":"forum.","start":8377.47,"end":8378.19}]},{"text":"Now Article 19 of the Universal Declaration states specifically that amongst other issues, everyone has the right to seek, receive and impart information and ideas through any media and regardless of frontiers.","start":8379.23,"end":8392.59,"topics":[],"words":[{"text":"Now","start":8379.23,"end":8379.51},{"text":"Article","start":8379.51,"end":8379.79},{"text":"19","start":8379.87,"end":8380.27},{"text":"of","start":8380.27,"end":8380.51},{"text":"the","start":8380.51,"end":8380.63},{"text":"Universal","start":8380.63,"end":8381.11},{"text":"Declaration","start":8381.11,"end":8381.79},{"text":"states","start":8381.95,"end":8382.35},{"text":"specifically","start":8382.35,"end":8382.95},{"text":"that","start":8382.95,"end":8383.11},{"text":"amongst","start":8383.11,"end":8383.51},{"text":"other","start":8383.51,"end":8383.71},{"text":"issues,","start":8383.71,"end":8384.03},{"text":"everyone","start":8384.27,"end":8384.67},{"text":"has","start":8384.83,"end":8385.15},{"text":"the","start":8385.15,"end":8385.35},{"text":"right","start":8385.35,"end":8385.59},{"text":"to","start":8385.59,"end":8385.87},{"text":"seek,","start":8385.87,"end":8386.27},{"text":"receive","start":8386.51,"end":8386.99},{"text":"and","start":8386.99,"end":8387.27},{"text":"impart","start":8387.27,"end":8387.79},{"text":"information","start":8387.79,"end":8388.19},{"text":"and","start":8388.91,"end":8389.31},{"text":"ideas","start":8389.39,"end":8389.95},{"text":"through","start":8389.95,"end":8390.269},{"text":"any","start":8390.269,"end":8390.51},{"text":"media","start":8390.51,"end":8390.83},{"text":"and","start":8390.83,"end":8391.15},{"text":"regardless","start":8391.15,"end":8391.63},{"text":"of","start":8391.63,"end":8391.83},{"text":"frontiers.","start":8391.83,"end":8392.59}]}]},{"sentences":[{"text":"And this is something that must sit squarely in Article 15 of this Convention which has not yet been dealt with.","start":8393.15,"end":8400.18,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":8393.15,"end":8393.51},{"text":"this","start":8393.51,"end":8393.83},{"text":"is","start":8393.83,"end":8394.11},{"text":"something","start":8394.11,"end":8394.39},{"text":"that","start":8394.39,"end":8394.67},{"text":"must","start":8394.67,"end":8394.91},{"text":"sit","start":8394.91,"end":8395.15},{"text":"squarely","start":8395.15,"end":8395.63},{"text":"in","start":8395.63,"end":8395.83},{"text":"Article","start":8395.83,"end":8396.11},{"text":"15","start":8396.19,"end":8396.59},{"text":"of","start":8396.75,"end":8397.07},{"text":"this","start":8397.07,"end":8397.31},{"text":"Convention","start":8397.31,"end":8397.87},{"text":"which","start":8397.87,"end":8398.15},{"text":"has","start":8398.15,"end":8398.31},{"text":"not","start":8398.31,"end":8398.51},{"text":"yet","start":8398.51,"end":8398.79},{"text":"been","start":8398.79,"end":8399.15},{"text":"dealt","start":8399.78,"end":8399.94},{"text":"with.","start":8399.94,"end":8400.18}]},{"text":"But if we put this international obligation within context, then it is clear that we, at least from my perspective, that we are looking at exchange of information from the perspective of already pre settled debates and discussions.","start":8400.42,"end":8413.38,"topics":[],"words":[{"text":"But","start":8400.42,"end":8400.74},{"text":"if","start":8400.74,"end":8400.98},{"text":"we","start":8400.98,"end":8401.18},{"text":"put","start":8401.18,"end":8401.42},{"text":"this","start":8401.42,"end":8401.7},{"text":"international","start":8401.7,"end":8402.02},{"text":"obligation","start":8402.1,"end":8402.86},{"text":"within","start":8402.86,"end":8403.22},{"text":"context,","start":8403.22,"end":8403.86},{"text":"then","start":8404.1,"end":8404.42},{"text":"it","start":8404.42,"end":8404.62},{"text":"is","start":8404.62,"end":8404.82},{"text":"clear","start":8404.82,"end":8405.06},{"text":"that","start":8405.06,"end":8405.3},{"text":"we,","start":8405.3,"end":8405.58},{"text":"at","start":8405.58,"end":8405.82},{"text":"least","start":8405.82,"end":8406.06},{"text":"from","start":8406.06,"end":8406.34},{"text":"my","start":8406.34,"end":8406.58},{"text":"perspective,","start":8406.58,"end":8407.22},{"text":"that","start":8407.46,"end":8407.74},{"text":"we","start":8407.74,"end":8407.9},{"text":"are","start":8407.9,"end":8408.06},{"text":"looking","start":8408.06,"end":8408.22},{"text":"at","start":8408.22,"end":8408.42},{"text":"exchange","start":8408.42,"end":8408.82},{"text":"of","start":8408.82,"end":8409.02},{"text":"information","start":8409.02,"end":8409.3},{"text":"from","start":8409.54,"end":8409.82},{"text":"the","start":8409.82,"end":8409.98},{"text":"perspective","start":8409.98,"end":8410.5},{"text":"of","start":8410.58,"end":8410.9},{"text":"already","start":8410.9,"end":8411.22},{"text":"pre","start":8411.3,"end":8411.66},{"text":"settled","start":8411.66,"end":8412.18},{"text":"debates","start":8412.18,"end":8412.58},{"text":"and","start":8412.58,"end":8412.78},{"text":"discussions.","start":8412.78,"end":8413.38}]},{"text":"But this is the first time a treaty of this nature is being debated at a global level.","start":8413.86,"end":8417.94,"topics":[],"words":[{"text":"But","start":8413.86,"end":8414.14},{"text":"this","start":8414.14,"end":8414.3},{"text":"is","start":8414.3,"end":8414.46},{"text":"the","start":8414.46,"end":8414.62},{"text":"first","start":8414.62,"end":8414.82},{"text":"time","start":8414.82,"end":8415.06},{"text":"a","start":8415.06,"end":8415.22},{"text":"treaty","start":8415.22,"end":8415.539},{"text":"of","start":8415.539,"end":8415.739},{"text":"this","start":8415.739,"end":8415.9},{"text":"nature","start":8415.9,"end":8416.18},{"text":"is","start":8416.18,"end":8416.42},{"text":"being","start":8416.42,"end":8416.62},{"text":"debated","start":8416.62,"end":8416.98},{"text":"at","start":8416.98,"end":8417.18},{"text":"a","start":8417.18,"end":8417.3},{"text":"global","start":8417.3,"end":8417.54},{"text":"level.","start":8417.54,"end":8417.94}]},{"text":"And so I think there is a necessity to also step back from the settled and the agreed and actually look to see where the challenges are are and the inequities shrouding in secrecy has been the standard position for many member states and this particular problem does need to be unpacked.","start":8418.18,"end":8436.95,"topics":[{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."}],"words":[{"text":"And","start":8418.18,"end":8418.5},{"text":"so","start":8418.5,"end":8418.66},{"text":"I","start":8418.66,"end":8418.78},{"text":"think","start":8418.78,"end":8418.98},{"text":"there","start":8418.98,"end":8419.18},{"text":"is","start":8419.18,"end":8419.34},{"text":"a","start":8419.34,"end":8419.46},{"text":"necessity","start":8419.46,"end":8419.9},{"text":"to","start":8419.9,"end":8420.06},{"text":"also","start":8420.06,"end":8420.34},{"text":"step","start":8420.34,"end":8420.7},{"text":"back","start":8420.7,"end":8421.06},{"text":"from","start":8421.14,"end":8421.42},{"text":"the","start":8421.42,"end":8421.58},{"text":"settled","start":8421.58,"end":8422.02},{"text":"and","start":8422.02,"end":8422.18},{"text":"the","start":8422.18,"end":8422.3},{"text":"agreed","start":8422.3,"end":8422.9},{"text":"and","start":8423.14,"end":8423.5},{"text":"actually","start":8423.5,"end":8423.86},{"text":"look","start":8423.86,"end":8424.18},{"text":"to","start":8424.18,"end":8424.38},{"text":"see","start":8424.38,"end":8424.66},{"text":"where","start":8424.82,"end":8425.14},{"text":"the","start":8425.14,"end":8425.34},{"text":"challenges","start":8425.34,"end":8425.78},{"text":"are","start":8425.78,"end":8425.92},{"text":"are","start":8426.15,"end":8426.27},{"text":"and","start":8426.27,"end":8426.43},{"text":"the","start":8426.43,"end":8426.59},{"text":"inequities","start":8426.59,"end":8427.11},{"text":"shrouding","start":8428.55,"end":8429.15},{"text":"in","start":8429.15,"end":8429.31},{"text":"secrecy","start":8429.31,"end":8429.95},{"text":"has","start":8429.95,"end":8430.19},{"text":"been","start":8430.19,"end":8430.35},{"text":"the","start":8430.35,"end":8430.51},{"text":"standard","start":8430.51,"end":8430.99},{"text":"position","start":8430.99,"end":8431.35},{"text":"for","start":8431.35,"end":8431.67},{"text":"many","start":8431.67,"end":8431.91},{"text":"member","start":8431.91,"end":8432.19},{"text":"states","start":8432.19,"end":8432.55},{"text":"and","start":8433.11,"end":8433.51},{"text":"this","start":8433.83,"end":8434.19},{"text":"particular","start":8434.19,"end":8434.55},{"text":"problem","start":8434.71,"end":8435.11},{"text":"does","start":8435.27,"end":8435.67},{"text":"need","start":8435.67,"end":8435.95},{"text":"to","start":8435.95,"end":8436.07},{"text":"be","start":8436.07,"end":8436.23},{"text":"unpacked.","start":8436.23,"end":8436.95}]},{"text":"Sustainable development, fairness and equality principles will allow us to move away from these positions and move to something that is perhaps more rational and balanced.","start":8437.27,"end":8448.31,"topics":[],"words":[{"text":"Sustainable","start":8437.27,"end":8437.99},{"text":"development,","start":8437.99,"end":8438.31},{"text":"fairness","start":8438.87,"end":8439.43},{"text":"and","start":8439.43,"end":8439.71},{"text":"equality","start":8439.71,"end":8440.35},{"text":"principles","start":8440.35,"end":8441.03},{"text":"will","start":8441.35,"end":8441.67},{"text":"allow","start":8441.67,"end":8441.989},{"text":"us","start":8441.989,"end":8442.31},{"text":"to","start":8442.31,"end":8442.55},{"text":"move","start":8442.55,"end":8442.79},{"text":"away","start":8442.79,"end":8443.07},{"text":"from","start":8443.07,"end":8443.35},{"text":"these","start":8443.35,"end":8443.59},{"text":"positions","start":8443.59,"end":8444.31},{"text":"and","start":8444.31,"end":8444.67},{"text":"move","start":8444.67,"end":8444.99},{"text":"to","start":8444.99,"end":8445.23},{"text":"something","start":8445.23,"end":8445.47},{"text":"that","start":8445.47,"end":8445.71},{"text":"is","start":8445.71,"end":8445.95},{"text":"perhaps","start":8445.95,"end":8446.35},{"text":"more","start":8446.35,"end":8446.63},{"text":"rational","start":8446.63,"end":8447.11},{"text":"and","start":8447.19,"end":8447.59},{"text":"balanced.","start":8447.59,"end":8448.31}]}]},{"sentences":[{"text":"And secrecy as a result impedes the the duty of the state to use the maximum of its available resources for sustainable development and in addition undermines the fiscal legitimacy of any state.","start":8448.55,"end":8461.68,"topics":[{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."}],"words":[{"text":"And","start":8448.55,"end":8448.87},{"text":"secrecy","start":8448.87,"end":8449.55},{"text":"as","start":8449.55,"end":8449.71},{"text":"a","start":8449.71,"end":8449.91},{"text":"result","start":8449.91,"end":8450.23},{"text":"impedes","start":8450.39,"end":8451.19},{"text":"the","start":8451.19,"end":8451.45},{"text":"the","start":8451.6,"end":8451.72},{"text":"duty","start":8451.72,"end":8452.04},{"text":"of","start":8452.04,"end":8452.28},{"text":"the","start":8452.28,"end":8452.44},{"text":"state","start":8452.44,"end":8452.72},{"text":"to","start":8452.72,"end":8453},{"text":"use","start":8453,"end":8453.2},{"text":"the","start":8453.2,"end":8453.44},{"text":"maximum","start":8453.44,"end":8454.08},{"text":"of","start":8454.24,"end":8454.52},{"text":"its","start":8454.52,"end":8454.72},{"text":"available","start":8454.72,"end":8455.04},{"text":"resources","start":8455.04,"end":8455.76},{"text":"for","start":8456,"end":8456.32},{"text":"sustainable","start":8456.32,"end":8456.96},{"text":"development","start":8456.96,"end":8457.28},{"text":"and","start":8457.92,"end":8458.24},{"text":"in","start":8458.24,"end":8458.44},{"text":"addition","start":8458.44,"end":8458.72},{"text":"undermines","start":8458.88,"end":8459.52},{"text":"the","start":8459.52,"end":8459.72},{"text":"fiscal","start":8459.72,"end":8460.04},{"text":"legitimacy","start":8460.04,"end":8460.68},{"text":"of","start":8460.68,"end":8460.96},{"text":"any","start":8460.96,"end":8461.28},{"text":"state.","start":8461.28,"end":8461.68}]},{"text":"So since there is no global commitment in place, only those of blocks which are of course to be commended, these have not been inclusive and this has been stated repeatedly.","start":8462.56,"end":8472.8,"topics":[],"words":[{"text":"So","start":8462.56,"end":8462.88},{"text":"since","start":8462.88,"end":8463.12},{"text":"there","start":8463.12,"end":8463.32},{"text":"is","start":8463.32,"end":8463.52},{"text":"no","start":8463.52,"end":8463.8},{"text":"global","start":8463.8,"end":8464.16},{"text":"commitment","start":8464.48,"end":8465.12},{"text":"in","start":8465.12,"end":8465.36},{"text":"place,","start":8465.36,"end":8465.68},{"text":"only","start":8465.76,"end":8466.12},{"text":"those","start":8466.12,"end":8466.44},{"text":"of","start":8466.44,"end":8466.72},{"text":"blocks","start":8466.72,"end":8467.16},{"text":"which","start":8467.16,"end":8467.32},{"text":"are","start":8467.32,"end":8467.52},{"text":"of","start":8467.52,"end":8467.679},{"text":"course","start":8467.679,"end":8467.84},{"text":"to","start":8467.84,"end":8468},{"text":"be","start":8468,"end":8468.08},{"text":"commended,","start":8468.08,"end":8468.56},{"text":"these","start":8469.36,"end":8469.72},{"text":"have","start":8469.72,"end":8469.96},{"text":"not","start":8469.96,"end":8470.12},{"text":"been","start":8470.12,"end":8470.32},{"text":"inclusive","start":8470.32,"end":8470.96},{"text":"and","start":8470.96,"end":8471.16},{"text":"this","start":8471.16,"end":8471.32},{"text":"has","start":8471.32,"end":8471.48},{"text":"been","start":8471.48,"end":8471.68},{"text":"stated","start":8471.68,"end":8472.04},{"text":"repeatedly.","start":8472.04,"end":8472.8}]},{"text":"But I'm particularly struck by the absence of enough voices about LDCs or from members of LDCs.","start":8473.04,"end":8480.9,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"But","start":8473.04,"end":8473.36},{"text":"I'm","start":8473.36,"end":8473.84},{"text":"particularly","start":8474.08,"end":8474.88},{"text":"struck","start":8474.88,"end":8475.36},{"text":"by","start":8475.36,"end":8475.6},{"text":"the","start":8475.6,"end":8475.72},{"text":"absence","start":8475.72,"end":8476.12},{"text":"of","start":8476.12,"end":8476.36},{"text":"enough","start":8476.36,"end":8476.64},{"text":"voices","start":8476.64,"end":8477.07},{"text":"about","start":8477.38,"end":8477.62},{"text":"LDCs","start":8477.62,"end":8478.54},{"text":"or","start":8478.54,"end":8478.74},{"text":"from","start":8478.74,"end":8479.02},{"text":"members","start":8479.02,"end":8479.38},{"text":"of","start":8479.62,"end":8479.94},{"text":"LDCs.","start":8479.94,"end":8480.9}]},{"text":"And this is something we really need to address.","start":8481.14,"end":8483.14,"topics":[],"words":[{"text":"And","start":8481.14,"end":8481.46},{"text":"this","start":8481.46,"end":8481.66},{"text":"is","start":8481.66,"end":8481.82},{"text":"something","start":8481.82,"end":8482.06},{"text":"we","start":8482.06,"end":8482.34},{"text":"really","start":8482.34,"end":8482.58},{"text":"need","start":8482.58,"end":8482.74},{"text":"to","start":8482.74,"end":8482.86},{"text":"address.","start":8482.86,"end":8483.14}]},{"text":"Whether or not our countries belong to an LDC under Sustainable development goal number 16, ending poverty requires access to information and promotion of transparency, accountability and participation.","start":8483.22,"end":8496.74,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"Whether","start":8483.22,"end":8483.54},{"text":"or","start":8483.54,"end":8483.74},{"text":"not","start":8483.74,"end":8483.94},{"text":"our","start":8483.94,"end":8484.18},{"text":"countries","start":8484.18,"end":8484.5},{"text":"belong","start":8484.58,"end":8484.98},{"text":"to","start":8484.98,"end":8485.18},{"text":"an","start":8485.18,"end":8485.34},{"text":"LDC","start":8485.34,"end":8485.94},{"text":"under","start":8486.66,"end":8487.06},{"text":"Sustainable","start":8487.22,"end":8487.86},{"text":"development","start":8487.86,"end":8488.18},{"text":"goal","start":8488.26,"end":8488.66},{"text":"number","start":8488.66,"end":8488.94},{"text":"16,","start":8488.94,"end":8489.3},{"text":"ending","start":8489.38,"end":8489.86},{"text":"poverty","start":8489.86,"end":8490.42},{"text":"requires","start":8490.58,"end":8491.26},{"text":"access","start":8491.26,"end":8491.62},{"text":"to","start":8491.62,"end":8491.94},{"text":"information","start":8491.94,"end":8492.26},{"text":"and","start":8492.42,"end":8492.82},{"text":"promotion","start":8493.06,"end":8493.58},{"text":"of","start":8493.58,"end":8493.78},{"text":"transparency,","start":8493.78,"end":8494.5},{"text":"accountability","start":8494.66,"end":8495.3},{"text":"and","start":8495.38,"end":8495.78},{"text":"participation.","start":8495.86,"end":8496.74}]}]},{"sentences":[{"text":"And that is why I will join those that are calling not only for this to be maintained I as a separate article, but while being maintained as an article that is at a high level to ensure that there are adequate details in the protocols to make sure that across all protocols we are able to engage on this issue.","start":8497.7,"end":8516.51,"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."}],"words":[{"text":"And","start":8497.7,"end":8497.98},{"text":"that","start":8497.98,"end":8498.14},{"text":"is","start":8498.14,"end":8498.3},{"text":"why","start":8498.3,"end":8498.5},{"text":"I","start":8498.5,"end":8498.7},{"text":"will","start":8498.7,"end":8498.9},{"text":"join","start":8498.9,"end":8499.3},{"text":"those","start":8499.7,"end":8500.06},{"text":"that","start":8500.06,"end":8500.3},{"text":"are","start":8500.3,"end":8500.46},{"text":"calling","start":8500.46,"end":8500.78},{"text":"not","start":8500.78,"end":8501.06},{"text":"only","start":8501.06,"end":8501.3},{"text":"for","start":8501.3,"end":8501.5},{"text":"this","start":8501.5,"end":8501.7},{"text":"to","start":8501.7,"end":8501.86},{"text":"be","start":8501.86,"end":8501.98},{"text":"maintained","start":8501.98,"end":8502.46},{"text":"I","start":8502.46,"end":8502.6},{"text":"as","start":8502.75,"end":8502.87},{"text":"a","start":8502.87,"end":8503.03},{"text":"separate","start":8503.03,"end":8503.47},{"text":"article,","start":8503.95,"end":8504.35},{"text":"but","start":8504.75,"end":8505.11},{"text":"while","start":8505.11,"end":8505.43},{"text":"being","start":8505.43,"end":8505.75},{"text":"maintained","start":8505.75,"end":8506.35},{"text":"as","start":8506.35,"end":8506.55},{"text":"an","start":8506.55,"end":8506.71},{"text":"article","start":8506.71,"end":8506.99},{"text":"that","start":8507.07,"end":8507.35},{"text":"is","start":8507.35,"end":8507.51},{"text":"at","start":8507.51,"end":8507.67},{"text":"a","start":8507.67,"end":8507.87},{"text":"high","start":8507.87,"end":8508.11},{"text":"level","start":8508.11,"end":8508.43},{"text":"to","start":8508.75,"end":8509.03},{"text":"ensure","start":8509.03,"end":8509.31},{"text":"that","start":8509.31,"end":8509.59},{"text":"there","start":8509.59,"end":8509.79},{"text":"are","start":8509.79,"end":8509.99},{"text":"adequate","start":8509.99,"end":8510.55},{"text":"details","start":8510.55,"end":8511.03},{"text":"in","start":8511.03,"end":8511.19},{"text":"the","start":8511.19,"end":8511.39},{"text":"protocols","start":8511.39,"end":8512.19},{"text":"to","start":8512.35,"end":8512.63},{"text":"make","start":8512.63,"end":8512.83},{"text":"sure","start":8512.83,"end":8513.11},{"text":"that","start":8513.11,"end":8513.43},{"text":"across","start":8513.43,"end":8513.79},{"text":"all","start":8513.95,"end":8514.31},{"text":"protocols","start":8514.31,"end":8514.95},{"text":"we","start":8514.95,"end":8515.07},{"text":"are","start":8515.07,"end":8515.19},{"text":"able","start":8515.19,"end":8515.39},{"text":"to","start":8515.39,"end":8515.59},{"text":"engage","start":8515.59,"end":8515.91},{"text":"on","start":8515.91,"end":8516.07},{"text":"this","start":8516.07,"end":8516.23},{"text":"issue.","start":8516.23,"end":8516.51}]},{"text":"I would like to, if we can round up.","start":8517.47,"end":8519.63,"topics":[],"words":[{"text":"I","start":8517.47,"end":8517.75},{"text":"would","start":8517.75,"end":8517.91},{"text":"like","start":8517.91,"end":8518.07},{"text":"to,","start":8518.07,"end":8518.35},{"text":"if","start":8518.59,"end":8518.869},{"text":"we","start":8518.869,"end":8519.03},{"text":"can","start":8519.03,"end":8519.19},{"text":"round","start":8519.19,"end":8519.39},{"text":"up.","start":8519.39,"end":8519.63}]},{"text":"We thank you.","start":8519.63,"end":8520.47,"topics":[],"words":[{"text":"We","start":8519.63,"end":8519.95},{"text":"thank","start":8520.03,"end":8520.31},{"text":"you.","start":8520.31,"end":8520.47}]},{"text":"We'll lose Mike in a few seconds.","start":8520.47,"end":8522.15,"topics":[],"words":[{"text":"We'll","start":8520.47,"end":8520.75},{"text":"lose","start":8520.75,"end":8520.99},{"text":"Mike","start":8520.99,"end":8521.27},{"text":"in","start":8521.27,"end":8521.43},{"text":"a","start":8521.43,"end":8521.59},{"text":"few","start":8521.59,"end":8521.75},{"text":"seconds.","start":8521.75,"end":8522.15}]},{"text":"Yes, my concluding statement is.","start":8522.15,"end":8523.79,"topics":[],"words":[{"text":"Yes,","start":8522.15,"end":8522.47},{"text":"my","start":8522.47,"end":8522.63},{"text":"concluding","start":8522.63,"end":8523.07},{"text":"statement","start":8523.07,"end":8523.39},{"text":"is.","start":8523.47,"end":8523.79}]}]},{"sentences":[{"text":"I would also like to reiterate that the absence of enough databases and information means that the United nations and of course the Secretariat is best placed to hold a lot of this information.","start":8523.79,"end":8534.12,"topics":[{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."}],"words":[{"text":"I","start":8523.79,"end":8523.95},{"text":"would","start":8523.95,"end":8524.07},{"text":"also","start":8524.07,"end":8524.31},{"text":"like","start":8524.31,"end":8524.55},{"text":"to","start":8524.55,"end":8524.71},{"text":"reiterate","start":8524.71,"end":8525.39},{"text":"that","start":8525.39,"end":8525.71},{"text":"the","start":8525.71,"end":8525.91},{"text":"absence","start":8525.91,"end":8526.23},{"text":"of","start":8526.23,"end":8526.39},{"text":"enough","start":8526.39,"end":8526.67},{"text":"databases","start":8526.67,"end":8527.47},{"text":"and","start":8527.55,"end":8527.95},{"text":"information","start":8528.52,"end":8528.76},{"text":"means","start":8529.24,"end":8529.56},{"text":"that","start":8529.56,"end":8529.76},{"text":"the","start":8529.76,"end":8529.92},{"text":"United","start":8529.92,"end":8530.2},{"text":"nations","start":8530.28,"end":8530.72},{"text":"and","start":8530.72,"end":8530.88},{"text":"of","start":8530.88,"end":8531.04},{"text":"course","start":8531.04,"end":8531.2},{"text":"the","start":8531.2,"end":8531.36},{"text":"Secretariat","start":8531.36,"end":8532.04},{"text":"is","start":8532.04,"end":8532.24},{"text":"best","start":8532.24,"end":8532.44},{"text":"placed","start":8532.44,"end":8532.8},{"text":"to","start":8532.8,"end":8532.96},{"text":"hold","start":8532.96,"end":8533.16},{"text":"a","start":8533.16,"end":8533.32},{"text":"lot","start":8533.32,"end":8533.44},{"text":"of","start":8533.44,"end":8533.6},{"text":"this","start":8533.6,"end":8533.8},{"text":"information.","start":8533.8,"end":8534.12}]},{"text":"I thank you for your time.","start":8534.6,"end":8535.72,"topics":[],"words":[{"text":"I","start":8534.6,"end":8534.88},{"text":"thank","start":8534.88,"end":8535.08},{"text":"you","start":8535.08,"end":8535.16},{"text":"for","start":8535.16,"end":8535.28},{"text":"your","start":8535.28,"end":8535.44},{"text":"time.","start":8535.44,"end":8535.72}]}]}],"speaker":{"name":null,"affiliation":"UN Independent Expert on Foreign Debt and International Financial Obligations","affiliation_full":"UN Independent Expert on Foreign Debt and International Financial Obligations","group":null,"function":"Independent Expert"}},{"statement_number":91,"paragraphs":[{"sentences":[{"text":"Right, thank you.","start":8536.2,"end":8537.32,"topics":[],"words":[{"text":"Right,","start":8536.2,"end":8536.6},{"text":"thank","start":8536.6,"end":8537},{"text":"you.","start":8537,"end":8537.32}]},{"text":"And with that is one o', clock, so we'll break for lunch and come back at three.","start":8537.32,"end":8542.92,"topics":[],"words":[{"text":"And","start":8537.32,"end":8537.72},{"text":"with","start":8538.52,"end":8538.88},{"text":"that","start":8538.88,"end":8539.2},{"text":"is","start":8539.2,"end":8539.56},{"text":"one","start":8539.64,"end":8539.96},{"text":"o',","start":8539.96,"end":8540.24},{"text":"clock,","start":8540.24,"end":8540.4},{"text":"so","start":8540.4,"end":8540.64},{"text":"we'll","start":8540.64,"end":8540.92},{"text":"break","start":8540.92,"end":8541.16},{"text":"for","start":8541.16,"end":8541.44},{"text":"lunch","start":8541.44,"end":8541.84},{"text":"and","start":8541.84,"end":8542.08},{"text":"come","start":8542.08,"end":8542.24},{"text":"back","start":8542.24,"end":8542.44},{"text":"at","start":8542.44,"end":8542.64},{"text":"three.","start":8542.64,"end":8542.92}]},{"text":"Thank you.","start":8543.32,"end":8543.96,"topics":[],"words":[{"text":"Thank","start":8543.32,"end":8543.68},{"text":"you.","start":8543.68,"end":8543.96}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}}],"topics":[{"key":"eoi-article-placement","label":"EOI Article Placement","description":"Debate over whether exchange of information (EOI) should remain a standalone article in the Framework Convention, be condensed into a high‑level commitment (e.g., under mutual administrative assistance), or be deferred to a future protocol to avoid overly operational provisions in a framework instrument."},{"key":"scope-of-covered-taxes","label":"Scope of Covered Taxes","description":"Concerns about the breadth of “taxes of every kind and description,” possible exclusions (e.g., social security contributions), administrative feasibility, and whether reservations should be allowed to tailor coverage in a multilateral setting."},{"key":"cop-governance-guidance","label":"COP Governance and Guidance","description":"Proposals for the Conference of the Parties to issue guidance, adopt protocols, set timelines, and periodically evaluate EOI effectiveness and safeguards to steer implementation and keep standards responsive to evolving needs."},{"key":"developing-countries-capacity","label":"Developing Countries’ Capacity and Equity","description":"Focus on elevating and operationalizing support for countries with constrained capacities (e.g., through Article 12), addressing costs and implementation barriers, and considering technology transfer and temporary non‑reciprocity to ensure inclusive benefits."},{"key":"modes-of-information-exchange","label":"Modes of Information Exchange","description":"Whether and how to reference automatic, on‑request, and other forms of exchange in the Convention versus protocols; feasibility of operationalizing AEOI, and proposals such as common data standards and a global asset/beneficial ownership registry."},{"key":"confidentiality-and-safeguards","label":"Confidentiality and Safeguards","description":"Calls for strong data protection, purpose limitation, reciprocity, and confidentiality guarantees (including court disclosures and the principle of speciality) to maintain trust and protect sensitive taxpayer information."},{"key":"eoi-linkages-to-other-articles","label":"EOI Linkages to Other Articles","description":"Ensuring EOI underpins implementation of commitments on high‑net‑worth individuals, illicit financial flows, and taxing cross‑border digital services, including access to platform and payment data and potential wider use for related financial crimes."},{"key":"foreseeable-relevance-standard","label":"Foreseeable Relevance Standard","description":"Discussion on retaining the internationally recognized “is foreseeably relevant” threshold versus using “may be,” emphasizing proportionality, prevention of fishing expeditions, and protection of fundamental and taxpayer rights while ensuring effective cooperation."},{"key":"alignment-with-existing-frameworks","label":"Alignment with Existing Frameworks","description":"Ensuring coherence with existing instruments and standards (e.g., Global Forum, CRS, OECD/UN models, the MAC) and clarifying how Article 15 will govern interactions to avoid duplication, conflicts, and fragmentation."}]}}