{"disclaimer":"Transcripts available through this tool are created by using automatic speech recognition and are not official records nor official documents of the United Nations. Official records and official documents are available on the Official Document System of the United Nations.","url":"https://transcripts.un.org/ru/asset/k1d/k1daebmyos?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/ru/asset/k1d/k1daebmyos.txt","guide":"/llms.txt"},"video":{"id":"k1d/k1daebmyos","kaltura_id":"1_daebmyos","title":"(2nd meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(2nd meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1d/k1daebmyos","date":"2026-08-03T00:00:00.000Z","scheduled_time":"2026-08-03T19:00:00.000Z","status":"finished","duration":"02:57:30","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/k1d/k1daebmyos"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Economic and Social Council","Subsidiary Bodies","International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"assemblyai-universal-3-5-pro-7765df97-13b0-42ec-9122-b9a655d59b39","language":"en","data":[{"statement_number":1,"start":2.928,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=3","paragraphs":[{"sentences":[{"text":"So now we are resuming our discussion for Workstream 1.","start":2.928,"end":5.725,"topics":[],"words":[{"text":"So","start":2.928,"end":3.186},{"text":"now","start":3.186,"end":3.364},{"text":"we","start":3.477,"end":3.558},{"text":"are","start":3.574,"end":3.655},{"text":"resuming","start":3.655,"end":4.076},{"text":"our","start":4.124,"end":4.221},{"text":"discussion","start":4.221,"end":4.755},{"text":"for","start":4.771,"end":4.965},{"text":"Workstream","start":5.013,"end":5.482},{"text":"1.","start":5.579,"end":5.725}]},{"text":"We took all the interventions from member states in the morning session, and now we are moving to the multi-stakeholders interventions.","start":8.166,"end":17.199,"topics":[],"words":[{"text":"We","start":8.166,"end":8.263},{"text":"took","start":8.263,"end":8.489},{"text":"all","start":8.651,"end":8.699},{"text":"the","start":8.845,"end":9.152},{"text":"interventions","start":10.526,"end":11.221},{"text":"from","start":11.415,"end":11.56},{"text":"member","start":11.56,"end":11.835},{"text":"states","start":11.835,"end":12.19},{"text":"in","start":12.95,"end":13.031},{"text":"the","start":13.031,"end":13.111},{"text":"morning","start":13.111,"end":13.483},{"text":"session,","start":13.515,"end":13.806},{"text":"and","start":14.081,"end":14.145},{"text":"now","start":14.242,"end":14.355},{"text":"we","start":14.485,"end":14.646},{"text":"are","start":14.646,"end":14.856},{"text":"moving","start":14.872,"end":15.115},{"text":"to","start":15.276,"end":15.389},{"text":"the","start":15.551,"end":15.648},{"text":"multi-stakeholders","start":15.696,"end":16.601},{"text":"interventions.","start":16.601,"end":17.199}]},{"text":"So now I'm handing over to the co-lead Daniel to lead the discussion.","start":18.72,"end":22.667,"topics":[],"words":[{"text":"So","start":18.72,"end":18.834},{"text":"now","start":18.834,"end":18.997},{"text":"I'm","start":19.062,"end":19.258},{"text":"handing","start":19.372,"end":19.617},{"text":"over","start":19.731,"end":20.057},{"text":"to","start":20.057,"end":20.155},{"text":"the","start":20.155,"end":20.253},{"text":"co-lead","start":20.302,"end":20.677},{"text":"Daniel","start":20.873,"end":21.329},{"text":"to","start":21.851,"end":21.933},{"text":"lead","start":21.933,"end":22.112},{"text":"the","start":22.161,"end":22.194},{"text":"discussion.","start":22.194,"end":22.667}]}]},{"sentences":[{"text":"The floor is 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We note that Article 2 is also drawn from paragraph 8 and 9 of the Terms of Reference.","start":163.905,"end":206.732,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. Speakers differed on how far the framework convention should go in recognizing source- or market-based taxing rights, particularly for digital and cross-border business models."},{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. 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Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"Effective","start":616.345,"end":616.794},{"text":"dispute","start":616.826,"end":617.307},{"text":"prevention","start":617.307,"end":617.82},{"text":"and","start":618.012,"end":618.093},{"text":"resolution","start":618.109,"end":619.311},{"text":"mechanisms,","start":619.311,"end":619.921},{"text":"including","start":620.257,"end":620.642},{"text":"accessible","start":620.738,"end":621.284},{"text":"procedures","start":621.476,"end":622.005},{"text":"and","start":622.182,"end":622.246},{"text":"clear","start":622.278,"end":622.47},{"text":"timelines,","start":622.518,"end":623.047},{"text":"will","start":623.144,"end":623.288},{"text":"be","start":623.32,"end":623.4},{"text":"important","start":623.4,"end":623.849},{"text":"for","start":624.122,"end":624.266},{"text":"protecting","start":624.266,"end":624.635},{"text":"domestic","start":624.683,"end":625.085},{"text":"revenue","start":625.085,"end":625.406},{"text":"bases,","start":625.406,"end":625.855},{"text":"facilitating","start":626.352,"end":626.818},{"text":"cross-border","start":626.85,"end":627.476},{"text":"trade","start":627.476,"end":627.861},{"text":"and","start":627.957,"end":628.134},{"text":"investment,","start":628.134,"end":628.615},{"text":"and","start":628.695,"end":628.76},{"text":"reducing","start":628.776,"end":629.145},{"text":"uncertainty.","start":629.241,"end":629.706}]},{"text":"We further welcome the principles of simplicity, administrability, and certainty.","start":630.204,"end":634.167,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."},{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"We","start":630.204,"end":630.3},{"text":"further","start":630.3,"end":630.589},{"text":"welcome","start":630.621,"end":630.926},{"text":"the","start":630.942,"end":631.022},{"text":"principles","start":631.022,"end":631.552},{"text":"of","start":631.568,"end":631.616},{"text":"simplicity,","start":631.664,"end":632.162},{"text":"administrability,","start":632.29,"end":633.397},{"text":"and","start":633.574,"end":633.734},{"text":"certainty.","start":633.734,"end":634.167}]},{"text":"Rules should be no more complex than necessary to achieve their intended purpose.","start":634.713,"end":639.415,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"Rules","start":634.713,"end":635.082},{"text":"should","start":635.419,"end":635.644},{"text":"be","start":635.676,"end":635.772},{"text":"no","start":635.772,"end":635.965},{"text":"more","start":636.061,"end":636.318},{"text":"complex","start":636.318,"end":636.863},{"text":"than","start":636.863,"end":636.96},{"text":"necessary","start":636.96,"end":637.505},{"text":"to","start":637.505,"end":637.618},{"text":"achieve","start":637.618,"end":638.131},{"text":"their","start":638.484,"end":638.629},{"text":"intended","start":638.629,"end":639.094},{"text":"purpose.","start":639.11,"end":639.415}]},{"text":"Where appropriate, coordinated reporting standards, compatible digital systems, standardized definitions, and proportionate compliance requirements could reduce duplication while improving tax administration.","start":640.314,"end":650.889,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"Where","start":640.314,"end":640.41},{"text":"appropriate,","start":640.41,"end":641.036},{"text":"coordinated","start":641.052,"end":641.533},{"text":"reporting","start":641.533,"end":641.983},{"text":"standards,","start":642.015,"end":642.464},{"text":"compatible","start":642.496,"end":643.571},{"text":"digital","start":643.571,"end":643.876},{"text":"systems,","start":643.876,"end":644.229},{"text":"standardized","start":644.277,"end":644.871},{"text":"definitions,","start":645.048,"end":645.673},{"text":"and","start":645.85,"end":645.93},{"text":"proportionate","start":645.93,"end":646.428},{"text":"compliance","start":646.428,"end":647.053},{"text":"requirements","start":647.374,"end":647.792},{"text":"could","start":647.792,"end":648.064},{"text":"reduce","start":648.257,"end":648.706},{"text":"duplication","start":648.835,"end":649.428},{"text":"while","start":649.557,"end":649.701},{"text":"improving","start":649.701,"end":650.006},{"text":"tax","start":650.038,"end":650.375},{"text":"administration.","start":650.375,"end":650.889}]},{"text":"Transparency and accountability should be supported by due process protection, taxpayer rights, confidentiality requirements, data protection standards, and cybersecurity safeguards.","start":651.322,"end":659.429,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"Transparency","start":651.322,"end":651.883},{"text":"and","start":651.899,"end":651.979},{"text":"accountability","start":651.979,"end":652.604},{"text":"should","start":652.604,"end":652.764},{"text":"be","start":652.764,"end":652.86},{"text":"supported","start":652.86,"end":653.325},{"text":"by","start":653.325,"end":653.389},{"text":"due","start":653.405,"end":653.581},{"text":"process","start":653.645,"end":654.03},{"text":"protection,","start":654.03,"end":654.43},{"text":"taxpayer","start":654.446,"end":654.847},{"text":"rights,","start":654.847,"end":655.311},{"text":"confidentiality","start":655.728,"end":656.465},{"text":"requirements,","start":656.465,"end":656.93},{"text":"data","start":656.962,"end":657.154},{"text":"protection","start":657.154,"end":657.603},{"text":"standards,","start":657.731,"end":658.196},{"text":"and","start":658.212,"end":658.276},{"text":"cybersecurity","start":658.292,"end":658.869},{"text":"safeguards.","start":658.869,"end":659.429}]},{"text":"Finally, we encourage the Convention's implementation and review to consider intergenerational equity.","start":659.798,"end":664.316,"topics":[{"key":"human-rights-sustainable-development","label":"Human Rights and Sustainable Development","description":"Many speakers argued that the convention should be firmly aligned with international human rights law and the Sustainable Development Goals. They linked tax cooperation to poverty reduction, social protection, gender and racial equality, Indigenous Peoples' rights, and the financing of essential public services."}],"words":[{"text":"Finally,","start":659.798,"end":660.102},{"text":"we","start":660.134,"end":660.231},{"text":"encourage","start":660.231,"end":660.615},{"text":"the","start":660.615,"end":660.647},{"text":"Convention's","start":660.695,"end":661.192},{"text":"implementation","start":661.192,"end":661.849},{"text":"and","start":661.977,"end":662.265},{"text":"review","start":662.297,"end":662.618},{"text":"to","start":662.618,"end":662.714},{"text":"consider","start":662.714,"end":663.163},{"text":"intergenerational","start":663.179,"end":663.932},{"text":"equity.","start":664.044,"end":664.316}]},{"text":"Children and young professionals should have structured and transparent opportunities to contribute evidence-based perspectives while preserving the intergovernmental character of the Convention.","start":664.685,"end":674.203,"topics":[{"key":"human-rights-sustainable-development","label":"Human Rights and Sustainable Development","description":"Many speakers argued that the convention should be firmly aligned with international human rights law and the Sustainable Development Goals. They linked tax cooperation to poverty reduction, social protection, gender and racial equality, Indigenous Peoples' rights, and the financing of essential public services."}],"words":[{"text":"Children","start":664.685,"end":665.134},{"text":"and","start":665.326,"end":665.678},{"text":"young","start":665.726,"end":665.823},{"text":"professionals","start":665.823,"end":666.383},{"text":"should","start":666.383,"end":666.672},{"text":"have","start":666.688,"end":666.944},{"text":"structured","start":666.944,"end":667.585},{"text":"and","start":667.649,"end":668.034},{"text":"transparent","start":668.21,"end":668.787},{"text":"opportunities","start":668.787,"end":669.316},{"text":"to","start":669.348,"end":669.476},{"text":"contribute","start":669.492,"end":669.908},{"text":"evidence-based","start":669.972,"end":670.549},{"text":"perspectives","start":670.549,"end":671.158},{"text":"while","start":671.591,"end":671.703},{"text":"preserving","start":671.975,"end":672.44},{"text":"the","start":672.472,"end":672.552},{"text":"intergovernmental","start":672.552,"end":673.337},{"text":"character","start":673.337,"end":673.658},{"text":"of","start":673.658,"end":673.69},{"text":"the","start":673.69,"end":673.77},{"text":"Convention.","start":673.77,"end":674.203}]},{"text":"The DMUN Foundation and the Major Group of Children and Youth remain committed to supporting and an international tax framework that is inclusive, administratable, predictable, and responsive to all needs of all economies.","start":674.635,"end":685.557,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Tax Governance","description":"Speakers discussed building a more inclusive international tax architecture under the United Nations, with broader participation than existing forums. 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Thank you, Chair.","start":696.27,"end":698.19,"topics":[],"words":[{"text":"Gracias.","start":696.27,"end":696.786},{"text":"Thank","start":697.512,"end":697.754},{"text":"you,","start":697.754,"end":697.851},{"text":"Chair.","start":697.899,"end":698.19}]},{"text":"I speak on behalf of LatinDED and the Network of Tax Justice for Latin America and the Caribbean.","start":699.932,"end":706.263,"topics":[],"words":[{"text":"I","start":699.932,"end":699.98},{"text":"speak","start":700.013,"end":700.497},{"text":"on","start":700.577,"end":700.626},{"text":"behalf","start":700.723,"end":700.981},{"text":"of","start":700.981,"end":701.078},{"text":"LatinDED","start":701.142,"end":701.691},{"text":"and","start":702.739,"end":702.885},{"text":"the","start":703.385,"end":703.578},{"text":"Network","start":703.578,"end":704.111},{"text":"of","start":704.111,"end":704.192},{"text":"Tax","start":704.208,"end":704.45},{"text":"Justice","start":704.45,"end":704.788},{"text":"for","start":704.837,"end":704.918},{"text":"Latin","start":704.918,"end":705.192},{"text":"America","start":705.192,"end":705.595},{"text":"and","start":705.595,"end":705.676},{"text":"the","start":705.676,"end":705.87},{"text":"Caribbean.","start":705.87,"end":706.263}]},{"text":"I would like to begin by recalling that this Convention exists precisely because international frameworks that are currently in effect have shown that they are not in line with the challenges that are to be resolved, and our mission here is to make sure that at the end we are able to overcome this.","start":706.378,"end":726.099,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Tax Governance","description":"Speakers discussed building a more inclusive international tax architecture under the United Nations, with broader participation than existing forums. Several interventions also addressed how the convention should relate to OECD-led work and whether it should move beyond frameworks seen as incomplete or unrepresentative."}],"words":[{"text":"I","start":706.378,"end":706.395},{"text":"would","start":706.395,"end":706.493},{"text":"like","start":706.493,"end":706.641},{"text":"to","start":706.641,"end":707.15},{"text":"begin","start":707.461,"end":708.003},{"text":"by","start":708.118,"end":708.347},{"text":"recalling","start":708.347,"end":708.741},{"text":"that","start":708.84,"end":709.004},{"text":"this","start":709.004,"end":711.022},{"text":"Convention","start":709.256,"end":709.721},{"text":"exists","start":709.93,"end":710.299},{"text":"precisely","start":710.299,"end":711.166},{"text":"because","start":711.198,"end":711.52},{"text":"international","start":711.52,"end":712.306},{"text":"frameworks","start":712.306,"end":712.708},{"text":"that","start":712.708,"end":712.756},{"text":"are","start":712.756,"end":712.868},{"text":"currently","start":712.868,"end":713.254},{"text":"in","start":713.366,"end":713.462},{"text":"effect","start":713.462,"end":713.848},{"text":"have","start":714.635,"end":715.132},{"text":"shown","start":715.132,"end":715.726},{"text":"that","start":715.855,"end":716.08},{"text":"they","start":716.08,"end":716.16},{"text":"are","start":716.16,"end":716.353},{"text":"not","start":716.433,"end":717.236},{"text":"in","start":717.236,"end":717.284},{"text":"line","start":717.38,"end":717.75},{"text":"with","start":717.846,"end":717.99},{"text":"the","start":718.022,"end":718.103},{"text":"challenges","start":718.103,"end":718.633},{"text":"that","start":718.665,"end":718.761},{"text":"are","start":718.761,"end":718.906},{"text":"to","start":718.906,"end":719.002},{"text":"be","start":719.002,"end":719.146},{"text":"resolved,","start":719.146,"end":719.676},{"text":"and","start":720.094,"end":720.206},{"text":"our","start":720.254,"end":720.351},{"text":"mission","start":720.688,"end":721.041},{"text":"here","start":721.154,"end":721.571},{"text":"is","start":721.715,"end":721.764},{"text":"to","start":721.876,"end":722.294},{"text":"make","start":723.401,"end":723.562},{"text":"sure","start":723.562,"end":723.819},{"text":"that","start":723.867,"end":723.963},{"text":"at","start":723.963,"end":724.06},{"text":"the","start":724.06,"end":724.188},{"text":"end","start":724.268,"end":724.477},{"text":"we","start":724.525,"end":724.766},{"text":"are","start":724.847,"end":724.943},{"text":"able","start":725.071,"end":725.312},{"text":"to","start":725.312,"end":725.392},{"text":"overcome","start":725.392,"end":725.858},{"text":"this.","start":725.89,"end":726.099}]},{"text":"As the Convention involves evolves, the principles must also be revised to make sure that they are in line with these challenges.","start":726.918,"end":734.288,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Tax Governance","description":"Speakers discussed building a more inclusive international tax architecture under the United Nations, with broader participation than existing forums. 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ICC welcomes the drafting efforts that have been undertaken for the UN Tax Framework Convention draft that we are discussing this week.","start":958.35,"end":971.061,"topics":[],"words":[{"text":"As","start":958.35,"end":958.415},{"text":"it","start":958.447,"end":958.528},{"text":"is","start":958.528,"end":958.657},{"text":"the","start":958.673,"end":958.754},{"text":"first","start":958.754,"end":958.996},{"text":"time","start":958.996,"end":959.109},{"text":"we","start":959.109,"end":959.19},{"text":"are","start":959.19,"end":959.255},{"text":"speaking,","start":959.255,"end":959.545},{"text":"let","start":959.578,"end":959.739},{"text":"me","start":959.739,"end":959.885},{"text":"congratulate","start":959.885,"end":960.45},{"text":"you","start":960.45,"end":960.547},{"text":"first","start":960.547,"end":960.951},{"text":"on","start":960.951,"end":960.999},{"text":"the","start":961.031,"end":961.128},{"text":"release","start":961.128,"end":961.435},{"text":"of","start":961.435,"end":961.532},{"text":"the","start":961.532,"end":961.661},{"text":"draft","start":961.661,"end":961.807},{"text":"of","start":961.92,"end":962.049},{"text":"Workstream","start":962.146,"end":962.614},{"text":"1.","start":962.711,"end":962.986},{"text":"ICC","start":963.616,"end":963.955},{"text":"welcomes","start":964.003,"end":964.472},{"text":"the","start":964.488,"end":964.537},{"text":"drafting","start":964.585,"end":964.876},{"text":"efforts","start":964.892,"end":965.312},{"text":"that","start":965.312,"end":965.36},{"text":"have","start":965.36,"end":965.522},{"text":"been","start":965.538,"end":965.603},{"text":"undertaken","start":965.78,"end":966.523},{"text":"for","start":966.523,"end":966.717},{"text":"the","start":966.749,"end":966.846},{"text":"UN","start":966.846,"end":967.088},{"text":"Tax","start":967.088,"end":967.266},{"text":"Framework","start":967.266,"end":967.492},{"text":"Convention","start":967.492,"end":968.186},{"text":"draft","start":969.753,"end":969.995},{"text":"that","start":969.995,"end":970.124},{"text":"we","start":970.14,"end":970.221},{"text":"are","start":970.237,"end":970.318},{"text":"discussing","start":970.318,"end":970.689},{"text":"this","start":970.721,"end":970.867},{"text":"week.","start":970.883,"end":971.061}]},{"text":"We recognize Articles 1 and 2 as important provisions establishing the objectives and principles that will guide the interpretation and implementation of the Convention, Framework Convention, as a whole.","start":972.094,"end":981.385,"topics":[],"words":[{"text":"We","start":972.094,"end":972.175},{"text":"recognize","start":972.175,"end":972.724},{"text":"Articles","start":972.724,"end":973.111},{"text":"1","start":973.143,"end":973.434},{"text":"and","start":973.466,"end":973.531},{"text":"2","start":973.628,"end":973.967},{"text":"as","start":974.177,"end":974.241},{"text":"important","start":974.338,"end":974.677},{"text":"provisions","start":974.677,"end":975},{"text":"establishing","start":975.178,"end":975.778},{"text":"the","start":975.81,"end":975.891},{"text":"objectives","start":975.891,"end":976.539},{"text":"and","start":976.539,"end":976.685},{"text":"principles","start":976.685,"end":977.155},{"text":"that","start":977.188,"end":977.35},{"text":"will","start":977.35,"end":977.512},{"text":"guide","start":977.576,"end":977.771},{"text":"the","start":977.836,"end":977.901},{"text":"interpretation","start":977.901,"end":978.549},{"text":"and","start":978.549,"end":978.646},{"text":"implementation","start":978.646,"end":979.262},{"text":"of","start":979.359,"end":979.456},{"text":"the","start":979.456,"end":979.537},{"text":"Convention,","start":979.537,"end":980.153},{"text":"Framework","start":980.412,"end":980.591},{"text":"Convention,","start":980.591,"end":981.125},{"text":"as","start":981.158,"end":981.206},{"text":"a","start":981.304,"end":981.32},{"text":"whole.","start":981.32,"end":981.385}]},{"text":"With regard to Article 1, ICC also supports the objective of establishing effective and inclusive international tax cooperation, and particularly welcomes the recognition of and reference to efficiency, effectiveness, legitimacy, certainty among the objectives of the convention.","start":982.602,"end":998.307,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Tax Governance","description":"Speakers discussed building a more inclusive international tax architecture under the United Nations, with broader participation than existing forums. 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They linked progressive taxation to reducing inequality, taxing high-net-worth individuals and large corporations fairly, and financing public goods and sustainable development."}],"words":[{"text":"Investment,","start":1010.122,"end":1010.699},{"text":"job","start":1010.923,"end":1011.068},{"text":"creation,","start":1011.148,"end":1011.709},{"text":"and","start":1012.206,"end":1012.351},{"text":"long-term","start":1012.351,"end":1012.736},{"text":"economic","start":1012.848,"end":1013.265},{"text":"growth.","start":1013.313,"end":1013.538}]},{"text":"At the same time, ICC continues to believe that the prevention and elimination of double taxation should be also explicitly recognized as a core objective or principle of the convention.","start":1014.612,"end":1024.042,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. 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Speakers differed on how far the framework convention should go in recognizing source- or market-based taxing rights, particularly for digital and cross-border business models."},{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"While","start":1025.197,"end":1025.357},{"text":"the","start":1025.357,"end":1025.501},{"text":"draft","start":1025.501,"end":1025.79},{"text":"now","start":1025.822,"end":1025.95},{"text":"includes","start":1025.998,"end":1026.447},{"text":"reference","start":1026.464,"end":1026.816},{"text":"to","start":1026.816,"end":1026.977},{"text":"reducing","start":1026.977,"end":1027.426},{"text":"the","start":1027.426,"end":1027.506},{"text":"risk","start":1027.506,"end":1027.746},{"text":"of","start":1027.746,"end":1027.811},{"text":"double","start":1027.843,"end":1028.131},{"text":"taxation","start":1028.147,"end":1028.564},{"text":"in","start":1028.564,"end":1028.613},{"text":"Article","start":1028.709,"end":1029.013},{"text":"5","start":1029.11,"end":1029.591},{"text":"on","start":1029.591,"end":1029.687},{"text":"the","start":1029.687,"end":1029.767},{"text":"fair","start":1029.767,"end":1029.895},{"text":"allocation","start":1029.895,"end":1030.312},{"text":"of","start":1030.312,"end":1030.457},{"text":"taxing","start":1030.473,"end":1030.778},{"text":"rights,","start":1030.81,"end":1031.146},{"text":"international","start":1032.012,"end":1032.494},{"text":"tax","start":1032.494,"end":1032.718},{"text":"cooperation","start":1032.718,"end":1033.343},{"text":"should","start":1033.376,"end":1033.584},{"text":"more","start":1033.616,"end":1033.793},{"text":"broadly","start":1033.857,"end":1034.306},{"text":"state","start":1035.236,"end":1035.845},{"text":"that","start":1035.845,"end":1035.958},{"text":"the","start":1035.958,"end":1036.038},{"text":"same","start":1036.038,"end":1036.326},{"text":"income","start":1036.326,"end":1036.615},{"text":"is","start":1036.647,"end":1036.727},{"text":"not","start":1036.743,"end":1036.856},{"text":"subject","start":1036.968,"end":1037.289},{"text":"to","start":1037.289,"end":1037.353},{"text":"multiple","start":1037.353,"end":1037.786},{"text":"layers","start":1037.786,"end":1038.074},{"text":"of","start":1038.123,"end":1038.235},{"text":"taxation,","start":1038.267,"end":1038.78},{"text":"and","start":1038.828,"end":1038.892},{"text":"this","start":1038.908,"end":1039.069},{"text":"is","start":1039.069,"end":1039.165},{"text":"why","start":1039.213,"end":1039.325},{"text":"it's","start":1039.325,"end":1039.47},{"text":"important","start":1039.47,"end":1040.191},{"text":"that","start":1040.657,"end":1040.85},{"text":"recognition","start":1040.85,"end":1041.46},{"text":"of","start":1041.46,"end":1041.556},{"text":"this","start":1041.556,"end":1041.781},{"text":"principle","start":1041.781,"end":1042.343},{"text":"at","start":1042.343,"end":1042.439},{"text":"the","start":1042.439,"end":1042.488},{"text":"objective","start":1042.52,"end":1043.018},{"text":"level","start":1043.066,"end":1043.467},{"text":"is","start":1044.768,"end":1044.896},{"text":"done","start":1044.929,"end":1045.121},{"text":"in","start":1045.555,"end":1045.603},{"text":"the","start":1045.651,"end":1045.731},{"text":"draft,","start":1045.731,"end":1046.133},{"text":"and","start":1046.695,"end":1046.823},{"text":"this","start":1046.856,"end":1047.08},{"text":"would","start":1047.096,"end":1047.241},{"text":"provide","start":1047.402,"end":1047.771},{"text":"indeed","start":1047.819,"end":1048.14},{"text":"an","start":1048.156,"end":1048.22},{"text":"important","start":1048.22,"end":1048.606},{"text":"foundation","start":1048.606,"end":1049.12},{"text":"for","start":1049.12,"end":1049.296},{"text":"future","start":1049.329,"end":1049.666},{"text":"substantive","start":1049.666,"end":1050.196},{"text":"provision","start":1050.228,"end":1050.677},{"text":"and","start":1050.774,"end":1050.87},{"text":"protocol","start":1050.87,"end":1051.512},{"text":"that","start":1051.512,"end":1051.834},{"text":"the","start":1052.155,"end":1052.299},{"text":"COP","start":1052.299,"end":1052.428},{"text":"might","start":1052.54,"end":1052.733},{"text":"also","start":1052.733,"end":1053.006},{"text":"undertake.","start":1053.022,"end":1053.584}]},{"text":"On Article 2, ICC welcomes the reference to tax sovereignty, flexibility, administrative simplicity, and certainty for taxpayers and governments.","start":1054.644,"end":1062.882,"topics":[{"key":"tax-sovereignty-balance","label":"Tax Sovereignty and Cooperation","description":"Delegations emphasized that states retain sovereign authority over tax policy, but many argued this must be balanced by duties not to undermine other countries' tax bases or taxing rights. The debate focused on sovereignty, sovereign equality, and the obligation to cooperate internationally."},{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."},{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"On","start":1054.644,"end":1054.724},{"text":"Article","start":1054.788,"end":1055.126},{"text":"2,","start":1055.126,"end":1055.382},{"text":"ICC","start":1055.623,"end":1055.977},{"text":"welcomes","start":1056.089,"end":1056.539},{"text":"the","start":1056.555,"end":1056.635},{"text":"reference","start":1056.635,"end":1057.036},{"text":"to","start":1057.036,"end":1057.133},{"text":"tax","start":1057.133,"end":1057.374},{"text":"sovereignty,","start":1057.374,"end":1057.952},{"text":"flexibility,","start":1058.016,"end":1058.867},{"text":"administrative","start":1059.14,"end":1059.718},{"text":"simplicity,","start":1059.718,"end":1060.473},{"text":"and","start":1060.65,"end":1060.73},{"text":"certainty","start":1060.73,"end":1061.356},{"text":"for","start":1061.372,"end":1061.549},{"text":"taxpayers","start":1061.549,"end":1062.191},{"text":"and","start":1062.191,"end":1062.255},{"text":"governments.","start":1062.336,"end":1062.882}]},{"text":"These principles are important elements for an effective and workable international tax framework.","start":1063.717,"end":1067.699,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"These","start":1063.717,"end":1063.845},{"text":"principles","start":1063.877,"end":1064.504},{"text":"are","start":1064.504,"end":1064.536},{"text":"important","start":1064.536,"end":1065.001},{"text":"elements","start":1065.001,"end":1065.483},{"text":"for","start":1065.483,"end":1065.58},{"text":"an","start":1065.58,"end":1065.66},{"text":"effective","start":1065.66,"end":1066.27},{"text":"and","start":1066.27,"end":1066.431},{"text":"workable","start":1066.511,"end":1066.961},{"text":"international","start":1067.009,"end":1067.442},{"text":"tax","start":1067.442,"end":1067.523},{"text":"framework.","start":1067.523,"end":1067.699}]},{"text":"Framework.","start":1067.78,"end":1068.132,"topics":[],"words":[{"text":"Framework.","start":1067.78,"end":1068.132}]},{"text":"However, the article still does not include a corresponding reference to taxpayer rights or safeguards.","start":1069.32,"end":1073.876,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"However,","start":1069.32,"end":1069.641},{"text":"the","start":1069.657,"end":1069.801},{"text":"article","start":1069.881,"end":1070.218},{"text":"still","start":1070.218,"end":1070.443},{"text":"does","start":1070.443,"end":1070.587},{"text":"not","start":1070.619,"end":1070.732},{"text":"include","start":1070.78,"end":1071.117},{"text":"a","start":1071.117,"end":1071.133},{"text":"corresponding","start":1071.181,"end":1071.79},{"text":"reference","start":1071.806,"end":1072.159},{"text":"to","start":1072.159,"end":1072.304},{"text":"taxpayer","start":1072.304,"end":1072.849},{"text":"rights","start":1072.849,"end":1073.122},{"text":"or","start":1073.122,"end":1073.202},{"text":"safeguards.","start":1073.202,"end":1073.876}]},{"text":"The reference to alignment with states' obligations under international human rights law is of absolute importance, and we fully support it.","start":1075.111,"end":1081.384,"topics":[{"key":"human-rights-sustainable-development","label":"Human Rights and Sustainable Development","description":"Many speakers argued that the convention should be firmly aligned with international human rights law and the Sustainable Development Goals. They linked tax cooperation to poverty reduction, social protection, gender and racial equality, Indigenous Peoples' rights, and the financing of essential public services."}],"words":[{"text":"The","start":1075.111,"end":1075.176},{"text":"reference","start":1075.176,"end":1075.529},{"text":"to","start":1075.529,"end":1075.673},{"text":"alignment","start":1075.673,"end":1075.994},{"text":"with","start":1075.994,"end":1076.154},{"text":"states'","start":1076.154,"end":1076.395},{"text":"obligations","start":1076.395,"end":1076.94},{"text":"under","start":1076.94,"end":1077.181},{"text":"international","start":1077.197,"end":1077.694},{"text":"human","start":1077.694,"end":1077.967},{"text":"rights","start":1077.983,"end":1078.256},{"text":"law","start":1078.32,"end":1078.464},{"text":"is","start":1078.946,"end":1079.01},{"text":"of","start":1079.106,"end":1079.17},{"text":"absolute","start":1079.267,"end":1079.7},{"text":"importance,","start":1079.7,"end":1080.342},{"text":"and","start":1080.39,"end":1080.47},{"text":"we","start":1080.486,"end":1080.566},{"text":"fully","start":1080.646,"end":1080.887},{"text":"support","start":1080.887,"end":1081.304},{"text":"it.","start":1081.304,"end":1081.384}]},{"text":"At the same time, the Framework Convention should also expressly include a principle on taxpayer rights or safeguards.","start":1082.251,"end":1088.636,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"At","start":1082.251,"end":1082.379},{"text":"the","start":1082.379,"end":1082.427},{"text":"same","start":1082.427,"end":1082.732},{"text":"time,","start":1082.732,"end":1083.149},{"text":"the","start":1083.374,"end":1083.454},{"text":"Framework","start":1083.454,"end":1083.695},{"text":"Convention","start":1083.695,"end":1084.304},{"text":"should","start":1084.898,"end":1085.123},{"text":"also","start":1085.123,"end":1085.283},{"text":"expressly","start":1085.299,"end":1085.7},{"text":"include","start":1085.7,"end":1086.085},{"text":"a","start":1086.085,"end":1086.101},{"text":"principle","start":1086.727,"end":1087.16},{"text":"on","start":1087.16,"end":1087.272},{"text":"taxpayer","start":1087.304,"end":1087.706},{"text":"rights","start":1087.706,"end":1088.026},{"text":"or","start":1088.026,"end":1088.091},{"text":"safeguards.","start":1088.091,"end":1088.636}]},{"text":"The importance of taxpayer rights and safeguards have been highlighted by several delegations in the past, and are also recognized in the vast majority, if not all, jurisdictions that are present in the room, whether in their constitutions or tax codes.","start":1089.39,"end":1101.147,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"The","start":1089.39,"end":1089.47},{"text":"importance","start":1089.47,"end":1089.936},{"text":"of","start":1089.936,"end":1090},{"text":"taxpayer","start":1090.032,"end":1090.417},{"text":"rights","start":1090.417,"end":1090.674},{"text":"and","start":1090.674,"end":1090.77},{"text":"safeguards","start":1090.77,"end":1091.363},{"text":"have","start":1091.363,"end":1091.524},{"text":"been","start":1091.54,"end":1091.652},{"text":"highlighted","start":1091.684,"end":1092.101},{"text":"by","start":1092.101,"end":1092.198},{"text":"several","start":1092.198,"end":1092.519},{"text":"delegations","start":1092.519,"end":1093.064},{"text":"in","start":1093.064,"end":1093.112},{"text":"the","start":1093.16,"end":1093.321},{"text":"past,","start":1093.321,"end":1093.529},{"text":"and","start":1094.123,"end":1094.187},{"text":"are","start":1094.267,"end":1094.427},{"text":"also","start":1094.427,"end":1094.62},{"text":"recognized","start":1094.62,"end":1095.149},{"text":"in","start":1095.149,"end":1095.197},{"text":"the","start":1095.229,"end":1095.325},{"text":"vast","start":1095.325,"end":1095.55},{"text":"majority,","start":1095.55,"end":1096.015},{"text":"if","start":1096.031,"end":1096.127},{"text":"not","start":1096.127,"end":1096.368},{"text":"all,","start":1096.368,"end":1096.512},{"text":"jurisdictions","start":1096.528,"end":1097.346},{"text":"that","start":1097.394,"end":1097.474},{"text":"are","start":1097.474,"end":1097.571},{"text":"present","start":1097.571,"end":1098.116},{"text":"in","start":1098.116,"end":1098.164},{"text":"the","start":1098.196,"end":1098.276},{"text":"room,","start":1098.276,"end":1098.421},{"text":"whether","start":1099.174,"end":1099.335},{"text":"in","start":1099.335,"end":1099.383},{"text":"their","start":1099.415,"end":1099.575},{"text":"constitutions","start":1099.575,"end":1100.345},{"text":"or","start":1100.521,"end":1100.57},{"text":"tax","start":1100.634,"end":1100.938},{"text":"codes.","start":1100.938,"end":1101.147}]},{"text":"Taxpayer rights and procedural safeguards are not limited to confidentiality, as it was highlighted in the past.","start":1101.66,"end":1108.187,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"Taxpayer","start":1101.66,"end":1102.061},{"text":"rights","start":1102.061,"end":1102.318},{"text":"and","start":1102.318,"end":1102.382},{"text":"procedural","start":1102.382,"end":1102.783},{"text":"safeguards","start":1102.783,"end":1103.392},{"text":"are","start":1103.488,"end":1103.52},{"text":"not","start":1103.52,"end":1103.921},{"text":"limited","start":1105.012,"end":1105.413},{"text":"to","start":1105.413,"end":1105.477},{"text":"confidentiality,","start":1105.509,"end":1106.439},{"text":"as","start":1106.712,"end":1106.808},{"text":"it","start":1106.936,"end":1107.016},{"text":"was","start":1107.016,"end":1107.161},{"text":"highlighted","start":1107.193,"end":1107.738},{"text":"in","start":1107.754,"end":1107.834},{"text":"the","start":1107.834,"end":1107.979},{"text":"past.","start":1107.979,"end":1108.187}]},{"text":"They also include the right to a due process, right to non-discrimination, access to effective remedies, and timely dispute prevention resolution mechanism, which is also one of the topics of one of the 2 protocols.","start":1108.38,"end":1119.509,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."},{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"They","start":1108.38,"end":1108.556},{"text":"also","start":1108.556,"end":1108.716},{"text":"include","start":1108.716,"end":1109.037},{"text":"the","start":1109.037,"end":1109.117},{"text":"right","start":1109.117,"end":1109.342},{"text":"to","start":1109.342,"end":1109.438},{"text":"a","start":1109.438,"end":1109.518},{"text":"due","start":1109.518,"end":1109.647},{"text":"process,","start":1109.679,"end":1110.192},{"text":"right","start":1110.561,"end":1110.785},{"text":"to","start":1110.785,"end":1110.865},{"text":"non-discrimination,","start":1110.865,"end":1111.812},{"text":"access","start":1112.309,"end":1112.613},{"text":"to","start":1112.71,"end":1112.742},{"text":"effective","start":1112.742,"end":1113.207},{"text":"remedies,","start":1113.207,"end":1113.736},{"text":"and","start":1113.928,"end":1113.993},{"text":"timely","start":1114.073,"end":1114.377},{"text":"dispute","start":1114.394,"end":1114.714},{"text":"prevention","start":1114.714,"end":1115.195},{"text":"resolution","start":1115.195,"end":1115.66},{"text":"mechanism,","start":1115.693,"end":1116.254},{"text":"which","start":1116.735,"end":1116.863},{"text":"is","start":1116.911,"end":1117.072},{"text":"also","start":1117.072,"end":1117.296},{"text":"one","start":1117.296,"end":1117.408},{"text":"of","start":1117.457,"end":1117.537},{"text":"the","start":1117.537,"end":1117.617},{"text":"topics","start":1117.681,"end":1118.082},{"text":"of","start":1118.082,"end":1118.226},{"text":"one","start":1118.659,"end":1118.772},{"text":"of","start":1118.804,"end":1118.836},{"text":"the","start":1118.836,"end":1118.932},{"text":"2","start":1118.964,"end":1119.06},{"text":"protocols.","start":1119.06,"end":1119.509}]},{"text":"Taxpayer rights and safeguards should therefore be expressly recognized among the guiding principles of the convention and future protocols.","start":1120.328,"end":1126.088,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. 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so much, Mr. Co-Lead.","start":1246.226,"end":1247.832,"topics":[],"words":[{"text":"Thank","start":1246.226,"end":1246.469},{"text":"you","start":1246.469,"end":1246.518},{"text":"so","start":1246.55,"end":1246.729},{"text":"much,","start":1246.729,"end":1246.939},{"text":"Mr.","start":1246.988,"end":1247.28},{"text":"Co-Lead.","start":1247.361,"end":1247.832}]},{"text":"It was said this morning that if we cannot negotiate the text, why are we 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that.","start":1254.661,"end":1256.33,"topics":[],"words":[{"text":"In","start":1254.661,"end":1254.741},{"text":"principle,","start":1254.805,"end":1255.351},{"text":"we","start":1255.367,"end":1255.512},{"text":"agree","start":1255.592,"end":1255.913},{"text":"with","start":1255.913,"end":1256.041},{"text":"that.","start":1256.073,"end":1256.33}]},{"text":"However, we must also bear in mind that we are here because the UN General Assembly has given us a job and a 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welcome all countries that want to help finish the task, but it is very important not to obstruct the 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the changes that are being suggested are so fundamental that they would go against the mandate we have been given, This is not negotiation in good 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been tasked to establish an international tax system for sustainable development and consider the work of existing forums, but we have very clearly not been asked to endorse the work of existing forums, and language to that effect does not belong in the convention.","start":1283.063,"end":1300.844,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Tax Governance","description":"Speakers discussed building a more inclusive international tax architecture under the United Nations, with broader participation than existing forums. 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and allow me to also thank our colleagues from UN DESA and DGACM for the support to our discussions 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this is the first time that the ILO is speaking, let me offer our congratulations on the release of the draft Framework Convention template, which the ILO obviously welcomes.","start":1423.097,"end":1432.775,"topics":[{"key":"inclusive-tax-governance","label":"Inclusive Tax Governance","description":"Speakers discussed building a more inclusive international tax architecture under the United Nations, with broader participation than existing forums. 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taxpayers' interests are protected in a very careful operative detail under Article 11.","start":1581.433,"end":1587.359,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. 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Thank you.","start":1666.485,"end":1674.225,"topics":[],"words":[{"text":"This","start":1666.485,"end":1666.55},{"text":"is","start":1666.646,"end":1666.711},{"text":"also","start":1666.968,"end":1667.371},{"text":"to","start":1667.548,"end":1667.709},{"text":"operationalize","start":1667.709,"end":1668.563},{"text":"the","start":1668.676,"end":1668.82},{"text":"principle","start":1668.82,"end":1669.384},{"text":"itself,","start":1669.481,"end":1670.061},{"text":"which","start":1670.431,"end":1670.528},{"text":"is","start":1670.592,"end":1670.624},{"text":"stated","start":1670.624,"end":1671.188},{"text":"under","start":1671.253,"end":1671.479},{"text":"Article","start":1671.56,"end":1672.044},{"text":"2,","start":1672.141,"end":1672.254},{"text":"paragraph","start":1672.707,"end":1673.208},{"text":"C.","start":1673.208,"end":1673.434},{"text":"Thank","start":1673.902,"end":1674.145},{"text":"you.","start":1674.145,"end":1674.225}]}]}],"speaker":{"name":null,"affiliation":"CFS","affiliation_full":"CFS","group":null,"function":"Representative"}},{"statement_number":22,"start":1677.457,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=1678","paragraphs":[{"sentences":[{"text":"Thank you.","start":1677.457,"end":1677.958,"topics":[],"words":[{"text":"Thank","start":1677.457,"end":1677.796},{"text":"you.","start":1677.796,"end":1677.958}]},{"text":"CEDD, please.","start":1678.055,"end":1679.218,"topics":[],"words":[{"text":"CEDD,","start":1678.055,"end":1678.862},{"text":"please.","start":1679.008,"end":1679.218}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Chair"}},{"statement_number":23,"start":1683.199,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=1684","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Colleague. Mr. Chairman, I take the floor on behalf of Cabinet d'Études et de Conseils en Environnement et Développement Durable, an accredited organization based in Kinshasa, Democratic Republic of the Congo.","start":1683.199,"end":1704.355,"topics":[],"words":[{"text":"Thank","start":1683.199,"end":1683.36},{"text":"you,","start":1683.36,"end":1683.489},{"text":"Mr.","start":1683.505,"end":1683.924},{"text":"Colleague.","start":1684.069,"end":1684.488},{"text":"Mr.","start":1684.875,"end":1684.955},{"text":"Chairman,","start":1685.052,"end":1685.584},{"text":"I","start":1686.986,"end":1687.018},{"text":"take","start":1687.066,"end":1687.292},{"text":"the","start":1687.292,"end":1687.388},{"text":"floor","start":1687.388,"end":1687.711},{"text":"on","start":1687.711,"end":1687.759},{"text":"behalf","start":1687.872,"end":1688.291},{"text":"of","start":1688.42,"end":1688.565},{"text":"Cabinet","start":1689.21,"end":1689.553},{"text":"d'Études","start":1689.553,"end":1689.946},{"text":"et","start":1690.29,"end":1690.356},{"text":"de","start":1690.389,"end":1690.552},{"text":"Conseils","start":1690.552,"end":1691.011},{"text":"en","start":1691.126,"end":1691.175},{"text":"Environnement","start":1691.273,"end":1691.879},{"text":"et","start":1691.928,"end":1692.043},{"text":"Développement","start":1692.092,"end":1692.665},{"text":"Durable,","start":1692.665,"end":1693.222},{"text":"an","start":1698.57,"end":1698.618},{"text":"accredited","start":1698.618,"end":1699.38},{"text":"organization","start":1699.979,"end":1700.741},{"text":"based","start":1701.033,"end":1701.26},{"text":"in","start":1701.357,"end":1701.486},{"text":"Kinshasa,","start":1701.519,"end":1702.248},{"text":"Democratic","start":1702.329,"end":1702.961},{"text":"Republic","start":1702.961,"end":1703.642},{"text":"of","start":1703.69,"end":1703.755},{"text":"the","start":1703.869,"end":1704.014},{"text":"Congo.","start":1704.014,"end":1704.355}]},{"text":"I thank the co-leads for the quality of draft 0.","start":1705.758,"end":1709.226,"topics":[],"words":[{"text":"I","start":1705.758,"end":1705.854},{"text":"thank","start":1705.919,"end":1706.095},{"text":"the","start":1706.095,"end":1706.32},{"text":"co-leads","start":1706.32,"end":1706.786},{"text":"for","start":1707.043,"end":1707.203},{"text":"the","start":1707.219,"end":1707.46},{"text":"quality","start":1707.701,"end":1708.231},{"text":"of","start":1708.343,"end":1708.407},{"text":"draft","start":1708.584,"end":1708.921},{"text":"0.","start":1708.921,"end":1709.226}]},{"text":"On Article 1, we welcome the 3 objectives: anchoring tax cooperation in sustainable development and domestic resource mobilization responds to the expectations of developing countries.","start":1710.671,"end":1723.485,"topics":[{"key":"human-rights-sustainable-development","label":"Human Rights and Sustainable Development","description":"Many speakers argued that the convention should be firmly aligned with international human rights law and the Sustainable Development Goals. 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invite the committee to preserve in subparagraph C They express reference to the fairness and the legitimacy of the international tax 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2 particular issues I'd like to point out.","start":1852.851,"end":1855.563,"topics":[],"words":[{"text":"So,","start":1852.851,"end":1853.156},{"text":"2","start":1853.316,"end":1853.428},{"text":"particular","start":1853.621,"end":1854.102},{"text":"issues","start":1854.135,"end":1854.407},{"text":"I'd","start":1854.504,"end":1854.584},{"text":"like","start":1854.6,"end":1854.776},{"text":"to","start":1854.776,"end":1854.889},{"text":"point","start":1854.921,"end":1855.242},{"text":"out.","start":1855.242,"end":1855.563}]},{"text":"First is the conversation around preamble.","start":1855.868,"end":1858.163,"topics":[],"words":[{"text":"First","start":1855.868,"end":1856.157},{"text":"is","start":1856.205,"end":1856.253},{"text":"the","start":1856.301,"end":1856.429},{"text":"conversation","start":1856.429,"end":1857.023},{"text":"around","start":1857.023,"end":1857.473},{"text":"preamble.","start":1857.649,"end":1858.163}]},{"text":"Normally, preambles set out the reasons for a 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I think that deserves a different conversation, if at all.","start":1880.854,"end":1884.162,"topics":[],"words":[{"text":"So","start":1880.854,"end":1880.918},{"text":"I","start":1880.918,"end":1881.03},{"text":"think","start":1881.03,"end":1881.175},{"text":"that","start":1881.175,"end":1881.384},{"text":"deserves","start":1881.416,"end":1881.833},{"text":"a","start":1881.897,"end":1881.914},{"text":"different","start":1882.042,"end":1882.379},{"text":"conversation,","start":1882.379,"end":1883.054},{"text":"if","start":1883.6,"end":1883.68},{"text":"at","start":1883.744,"end":1883.905},{"text":"all.","start":1883.905,"end":1884.162}]},{"text":"My second point is the issue around the principles, specifically 2, on the alignment under international human rights law.","start":1885.431,"end":1894.599,"topics":[{"key":"human-rights-sustainable-development","label":"Human Rights and Sustainable Development","description":"Many speakers argued that the convention should be firmly aligned 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you have something specific you want to say that maybe include this or include that, I mean when you're doing your written submissions you can give us text, but it will be good to be precise on what we want to 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morning we spent our time going around basically in circles on the same issues.","start":2055.782,"end":2063.036,"topics":[],"words":[{"text":"This","start":2055.782,"end":2056.008},{"text":"morning","start":2056.008,"end":2056.397},{"text":"we","start":2056.429,"end":2056.51},{"text":"spent","start":2056.526,"end":2057.157},{"text":"our","start":2057.789,"end":2058.533},{"text":"time","start":2058.533,"end":2058.922},{"text":"going","start":2058.938,"end":2059.148},{"text":"around","start":2059.245,"end":2059.747},{"text":"basically","start":2059.747,"end":2060.281},{"text":"in","start":2060.378,"end":2060.492},{"text":"circles","start":2060.492,"end":2060.929},{"text":"on","start":2061.934,"end":2061.998},{"text":"the","start":2062.015,"end":2062.096},{"text":"same","start":2062.096,"end":2062.744},{"text":"issues.","start":2062.744,"end":2063.036}]},{"text":"So if we have additional things, let's add 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Thank you, Khalid.","start":3761.704,"end":3765.384,"topics":[],"words":[{"text":"Thank","start":3761.704,"end":3761.866},{"text":"you,","start":3761.866,"end":3761.963},{"text":"Khalid.","start":3762.028,"end":3762.385},{"text":"Thank","start":3764.634,"end":3764.813},{"text":"you,","start":3764.813,"end":3764.927},{"text":"Khalid.","start":3764.96,"end":3765.384}]},{"text":"My name is Abdullah Jalloh.","start":3766.167,"end":3767.406,"topics":[],"words":[{"text":"My","start":3766.167,"end":3766.33},{"text":"name","start":3766.33,"end":3766.444},{"text":"is","start":3766.509,"end":3766.558},{"text":"Abdullah","start":3766.672,"end":3767.031},{"text":"Jalloh.","start":3767.08,"end":3767.406}]},{"text":"I speak on behalf of Greenpeace International.","start":3767.96,"end":3769.856,"topics":[],"words":[{"text":"I","start":3767.96,"end":3767.993},{"text":"speak","start":3767.993,"end":3768.319},{"text":"on","start":3768.319,"end":3768.433},{"text":"behalf","start":3768.466,"end":3768.694},{"text":"of","start":3768.694,"end":3768.89},{"text":"Greenpeace","start":3768.812,"end":3769.213},{"text":"International.","start":3769.213,"end":3769.856}]},{"text":"Distinguished delegates, while we see further developments in other parts of the Framework Convention, the provision in Article 4 on sustainable development remains inadequate.","start":3771.688,"end":3780.654,"topics":[{"key":"human-rights-sustainable-development","label":"Human Rights and Sustainable Development","description":"Many speakers argued that the convention should be firmly aligned with international human rights law and the Sustainable Development Goals. 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you, Chair, and welcome back everybody.","start":5302.98,"end":5305.146,"topics":[],"words":[{"text":"Thank","start":5302.98,"end":5303.242},{"text":"you,","start":5303.242,"end":5303.357},{"text":"Chair,","start":5303.505,"end":5303.817},{"text":"and","start":5303.899,"end":5303.964},{"text":"welcome","start":5304.063,"end":5304.424},{"text":"back","start":5304.473,"end":5304.67},{"text":"everybody.","start":5304.67,"end":5305.146}]},{"text":"As the Chair said, Article 5 is one of the key discussions that I believe we've gone over and over again, and we have once again tried to capture what we believe member states wanted, but we still want to give the opportunity to member states to 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we will be grateful for specific comments on specific items which we should address Um, I believe that everybody has concerns, and so let's translate our concerns into specific suggestions.","start":5337.158,"end":5355.484,"topics":[],"words":[{"text":"Again,","start":5337.158,"end":5337.53},{"text":"we","start":5338.288,"end":5338.402},{"text":"will","start":5338.434,"end":5338.498},{"text":"be","start":5338.611,"end":5338.757},{"text":"grateful","start":5338.757,"end":5339.209},{"text":"for","start":5339.257,"end":5339.613},{"text":"specific","start":5339.839,"end":5340.63},{"text":"comments","start":5340.63,"end":5340.985},{"text":"on","start":5341.034,"end":5341.195},{"text":"specific","start":5341.195,"end":5342.416},{"text":"items","start":5342.416,"end":5342.877},{"text":"which","start":5342.976,"end":5343.206},{"text":"we","start":5343.798,"end":5343.881},{"text":"should","start":5343.881,"end":5344.078},{"text":"address","start":5344.309,"end":5345.016},{"text":"Um,","start":5345.679,"end":5346.296},{"text":"I","start":5347.886,"end":5347.967},{"text":"believe","start":5347.967,"end":5348.178},{"text":"that","start":5348.275,"end":5348.535},{"text":"everybody","start":5348.6,"end":5348.989},{"text":"has","start":5349.087,"end":5349.281},{"text":"concerns,","start":5349.346,"end":5349.93},{"text":"and","start":5351.034,"end":5351.261},{"text":"so","start":5351.293,"end":5351.634},{"text":"let's","start":5351.926,"end":5352.105},{"text":"translate","start":5352.105,"end":5352.656},{"text":"our","start":5352.656,"end":5352.721},{"text":"concerns","start":5352.754,"end":5353.241},{"text":"into","start":5353.241,"end":5353.565},{"text":"specific","start":5354.215,"end":5354.866},{"text":"suggestions.","start":5354.866,"end":5355.484}]},{"text":"Thank you, and it's now open for discussion.","start":5355.696,"end":5359.504,"topics":[],"words":[{"text":"Thank","start":5355.696,"end":5356.005},{"text":"you,","start":5356.005,"end":5356.151},{"text":"and","start":5356.168,"end":5356.314},{"text":"it's","start":5356.314,"end":5357.632},{"text":"now","start":5357.632,"end":5357.714},{"text":"open","start":5357.876,"end":5358.169},{"text":"for","start":5358.267,"end":5358.56},{"text":"discussion.","start":5359.016,"end":5359.504}]},{"text":"Article 5.","start":5359.96,"end":5360.491,"topics":[],"words":[{"text":"Article","start":5359.96,"end":5360.169},{"text":"5.","start":5360.169,"end":5360.491}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":76,"start":5368.028,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=5369","paragraphs":[{"sentences":[{"text":"Chair, please.","start":5368.028,"end":5368.656,"topics":[],"words":[{"text":"Chair,","start":5368.028,"end":5368.302},{"text":"please.","start":5368.382,"end":5368.656}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":null}},{"statement_number":77,"start":5373.069,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=5374","paragraphs":[{"sentences":[{"text":"Thank you, thank you, Mr. Corbett, for giving me the floor.","start":5373.069,"end":5375.2,"topics":[],"words":[{"text":"Thank","start":5373.069,"end":5373.245},{"text":"you,","start":5373.245,"end":5373.326},{"text":"thank","start":5373.39,"end":5373.566},{"text":"you,","start":5373.566,"end":5373.63},{"text":"Mr.","start":5373.646,"end":5373.886},{"text":"Corbett,","start":5373.95,"end":5374.207},{"text":"for","start":5374.271,"end":5374.351},{"text":"giving","start":5374.431,"end":5374.591},{"text":"me","start":5374.591,"end":5374.751},{"text":"the","start":5374.767,"end":5374.848},{"text":"floor.","start":5374.848,"end":5375.2}]},{"text":"Czechia would like to state that we consider the current wording of the first paragraph to be unclear and therefore increasing legal uncertainty.","start":5376.209,"end":5382.137,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"Czechia","start":5376.209,"end":5376.578},{"text":"would","start":5376.594,"end":5376.674},{"text":"like","start":5376.69,"end":5376.834},{"text":"to","start":5376.834,"end":5376.93},{"text":"state","start":5376.93,"end":5377.219},{"text":"that","start":5377.235,"end":5377.395},{"text":"we","start":5377.395,"end":5377.491},{"text":"consider","start":5377.491,"end":5377.892},{"text":"the","start":5377.892,"end":5377.924},{"text":"current","start":5377.972,"end":5378.308},{"text":"wording","start":5378.356,"end":5378.629},{"text":"of","start":5378.693,"end":5378.789},{"text":"the","start":5378.837,"end":5378.917},{"text":"first","start":5378.917,"end":5379.173},{"text":"paragraph","start":5379.173,"end":5379.654},{"text":"to","start":5379.654,"end":5379.734},{"text":"be","start":5379.734,"end":5379.878},{"text":"unclear","start":5379.894,"end":5380.311},{"text":"and","start":5380.375,"end":5380.439},{"text":"therefore","start":5380.519,"end":5380.808},{"text":"increasing","start":5380.856,"end":5381.304},{"text":"legal","start":5381.336,"end":5381.561},{"text":"uncertainty.","start":5381.561,"end":5382.137}]},{"text":"The main issue is that the text mentions several possible nexus to be used as a basis for allocation of taxing rights, but the provision does not establish any hierarchy and tiebreaker rules between these nexus.","start":5382.682,"end":5394.185,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. Speakers differed on how far the framework convention should go in recognizing source- or market-based taxing rights, particularly for digital and cross-border business models."},{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"The","start":5382.682,"end":5382.762},{"text":"main","start":5382.762,"end":5382.954},{"text":"issue","start":5382.954,"end":5383.179},{"text":"is","start":5383.723,"end":5383.788},{"text":"that","start":5383.9,"end":5384.236},{"text":"the","start":5384.685,"end":5384.765},{"text":"text","start":5384.765,"end":5385.021},{"text":"mentions","start":5385.021,"end":5385.438},{"text":"several","start":5385.438,"end":5385.758},{"text":"possible","start":5385.758,"end":5386.143},{"text":"nexus","start":5386.143,"end":5386.607},{"text":"to","start":5386.607,"end":5386.751},{"text":"be","start":5386.768,"end":5386.848},{"text":"used","start":5386.864,"end":5387.056},{"text":"as","start":5387.168,"end":5387.216},{"text":"a","start":5387.264,"end":5387.344},{"text":"basis","start":5387.344,"end":5387.713},{"text":"for","start":5387.729,"end":5387.969},{"text":"allocation","start":5387.969,"end":5388.994},{"text":"of","start":5389.091,"end":5389.155},{"text":"taxing","start":5389.187,"end":5389.507},{"text":"rights,","start":5389.507,"end":5389.764},{"text":"but","start":5390.212,"end":5390.308},{"text":"the","start":5390.308,"end":5390.388},{"text":"provision","start":5390.388,"end":5390.821},{"text":"does","start":5390.869,"end":5390.997},{"text":"not","start":5391.013,"end":5391.125},{"text":"establish","start":5391.125,"end":5391.558},{"text":"any","start":5391.67,"end":5391.83},{"text":"hierarchy","start":5391.83,"end":5392.391},{"text":"and","start":5392.391,"end":5392.519},{"text":"tiebreaker","start":5392.551,"end":5393.176},{"text":"rules","start":5393.176,"end":5393.32},{"text":"between","start":5393.352,"end":5393.673},{"text":"these","start":5393.673,"end":5393.801},{"text":"nexus.","start":5393.849,"end":5394.185}]},{"text":"In addition, in line with Article 2, Letter E, the approaches in the Framework Convention should, amongst other things, Be flexible, resilient, and agile as societies, technology, and business models evolve.","start":5395.115,"end":5404.654,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. Speakers differed on how far the framework convention should go in recognizing source- or market-based taxing rights, particularly for digital and cross-border business models."},{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"In","start":5395.115,"end":5395.163},{"text":"addition,","start":5395.211,"end":5395.643},{"text":"in","start":5395.675,"end":5395.74},{"text":"line","start":5395.756,"end":5395.916},{"text":"with","start":5395.916,"end":5396.06},{"text":"Article","start":5396.076,"end":5396.428},{"text":"2,","start":5396.477,"end":5396.573},{"text":"Letter","start":5396.701,"end":5396.941},{"text":"E,","start":5397.021,"end":5397.053},{"text":"the","start":5397.197,"end":5397.342},{"text":"approaches","start":5397.342,"end":5397.726},{"text":"in","start":5397.838,"end":5397.886},{"text":"the","start":5397.918,"end":5397.999},{"text":"Framework","start":5397.999,"end":5398.399},{"text":"Convention","start":5398.399,"end":5398.944},{"text":"should,","start":5398.944,"end":5399.248},{"text":"amongst","start":5399.28,"end":5399.665},{"text":"other","start":5399.665,"end":5399.841},{"text":"things,","start":5399.841,"end":5400.129},{"text":"Be","start":5400.548,"end":5400.596},{"text":"flexible,","start":5400.644,"end":5401.144},{"text":"resilient,","start":5401.16,"end":5401.788},{"text":"and","start":5401.852,"end":5401.949},{"text":"agile","start":5401.949,"end":5402.351},{"text":"as","start":5402.4,"end":5402.464},{"text":"societies,","start":5402.496,"end":5403.028},{"text":"technology,","start":5403.124,"end":5403.591},{"text":"and","start":5403.608,"end":5403.704},{"text":"business","start":5403.704,"end":5404.026},{"text":"models","start":5404.026,"end":5404.316},{"text":"evolve.","start":5404.364,"end":5404.654}]},{"text":"Hence, this text would be unnecessarily limiting any solutions for future issues that might arise in relation to taxing rates.","start":5405.54,"end":5412.005,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"Hence,","start":5405.54,"end":5405.749},{"text":"this","start":5405.878,"end":5406.12},{"text":"text","start":5406.12,"end":5406.377},{"text":"would","start":5406.442,"end":5406.539},{"text":"be","start":5406.603,"end":5406.7},{"text":"unnecessarily","start":5406.764,"end":5407.376},{"text":"limiting","start":5407.408,"end":5407.698},{"text":"any","start":5407.795,"end":5407.907},{"text":"solutions","start":5407.907,"end":5408.374},{"text":"for","start":5408.374,"end":5408.503},{"text":"future","start":5408.535,"end":5408.858},{"text":"issues","start":5408.922,"end":5409.228},{"text":"that","start":5409.566,"end":5409.712},{"text":"might","start":5409.728,"end":5409.986},{"text":"arise","start":5410.051,"end":5410.358},{"text":"in","start":5410.471,"end":5410.519},{"text":"relation","start":5410.616,"end":5410.923},{"text":"to","start":5411.278,"end":5411.407},{"text":"taxing","start":5411.423,"end":5411.65},{"text":"rates.","start":5411.746,"end":5412.005}]},{"text":"In addition, we would like to point out that the provision does not specify in relation to what taxes or income or consumption taxing rates are.","start":5412.812,"end":5419.731,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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there.","start":5457.51,"end":5463.537,"topics":[],"words":[{"text":"India","start":5457.51,"end":5457.945},{"text":"does","start":5457.945,"end":5458.154},{"text":"have","start":5458.493,"end":5458.718},{"text":"certain","start":5458.734,"end":5459.298},{"text":"issues","start":5459.298,"end":5459.605},{"text":"with","start":5459.701,"end":5459.814},{"text":"regard","start":5459.83,"end":5460.12},{"text":"to","start":5460.12,"end":5460.233},{"text":"the","start":5460.282,"end":5460.443},{"text":"text","start":5460.443,"end":5460.829},{"text":"that","start":5460.829,"end":5461.071},{"text":"exists,","start":5461.651,"end":5462.151},{"text":"that","start":5462.312,"end":5462.683},{"text":"is","start":5462.683,"end":5462.747},{"text":"now","start":5463.086,"end":5463.182},{"text":"there.","start":5463.408,"end":5463.537}]},{"text":"At some point, this text used to read— the first paragraph of this article used to read, the state parties agree that all jurisdictions in which value is 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Speakers differed on how far the framework convention should go in recognizing source- or market-based taxing rights, particularly for digital and cross-border business models."},{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"Paragraph","start":5580.005,"end":5580.374},{"text":"2","start":5580.503,"end":5580.711},{"text":"now","start":5581.048,"end":5581.257},{"text":"just","start":5581.386,"end":5581.69},{"text":"reads","start":5581.69,"end":5581.963},{"text":"that","start":5582.188,"end":5582.332},{"text":"the","start":5582.332,"end":5582.413},{"text":"state","start":5582.413,"end":5582.734},{"text":"party","start":5582.734,"end":5582.99},{"text":"shall","start":5582.99,"end":5583.183},{"text":"Will","start":5583.36,"end":5583.488},{"text":"India","start":5583.536,"end":5583.681},{"text":"explore","start":5583.697,"end":5583.921},{"text":"and","start":5583.921,"end":5583.97},{"text":"pursue","start":5583.97,"end":5584.194},{"text":"cooperative","start":5584.259,"end":5584.837},{"text":"approaches","start":5584.837,"end":5585.286},{"text":"to","start":5585.383,"end":5585.479},{"text":"support","start":5585.479,"end":5585.88},{"text":"the","start":5585.88,"end":5585.961},{"text":"fair","start":5585.961,"end":5586.266},{"text":"allocation","start":5586.266,"end":5586.764},{"text":"of","start":5586.764,"end":5586.892},{"text":"taxing","start":5586.988,"end":5587.277},{"text":"rights","start":5587.342,"end":5587.759},{"text":"with","start":5588.128,"end":5588.305},{"text":"a","start":5588.305,"end":5588.321},{"text":"view","start":5588.369,"end":5588.546},{"text":"to","start":5588.674,"end":5588.883},{"text":"reduce","start":5589.252,"end":5589.622},{"text":"risks","start":5589.798,"end":5590.071},{"text":"of","start":5590.071,"end":5590.184},{"text":"double","start":5590.2,"end":5590.408},{"text":"taxation","start":5590.457,"end":5590.938},{"text":"and","start":5590.938,"end":5591.083},{"text":"non-taxation?","start":5591.083,"end":5591.564}]},{"text":"Now, the point here again is that how do we propose to do it?","start":5592.046,"end":5595.274,"topics":[],"words":[{"text":"Now,","start":5592.046,"end":5592.078},{"text":"the","start":5592.142,"end":5592.303},{"text":"point","start":5592.303,"end":5592.624},{"text":"here","start":5592.624,"end":5592.865},{"text":"again","start":5592.865,"end":5593.074},{"text":"is","start":5593.17,"end":5593.234},{"text":"that","start":5593.331,"end":5593.604},{"text":"how","start":5593.893,"end":5594.101},{"text":"do","start":5594.15,"end":5594.294},{"text":"we","start":5594.294,"end":5594.455},{"text":"propose","start":5594.455,"end":5594.76},{"text":"to","start":5594.776,"end":5594.888},{"text":"do","start":5594.888,"end":5595.113},{"text":"it?","start":5595.113,"end":5595.274}]},{"text":"We should indicate as to whether we propose to do this through domestic measures, protocols, or whatever appropriate nexus and allocation rules.","start":5596.558,"end":5607.043,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. Speakers differed on how far the framework convention should go in recognizing source- or market-based taxing rights, particularly for digital and cross-border business models."}],"words":[{"text":"We","start":5596.558,"end":5596.719},{"text":"should","start":5596.719,"end":5597.12},{"text":"indicate","start":5597.12,"end":5597.746},{"text":"as","start":5597.746,"end":5597.859},{"text":"to","start":5597.923,"end":5598.083},{"text":"whether","start":5598.083,"end":5598.485},{"text":"we","start":5598.726,"end":5598.918},{"text":"propose","start":5598.95,"end":5599.336},{"text":"to","start":5599.368,"end":5599.496},{"text":"do","start":5599.512,"end":5599.657},{"text":"this","start":5599.689,"end":5599.882},{"text":"through","start":5600.01,"end":5600.203},{"text":"domestic","start":5601.054,"end":5601.536},{"text":"measures,","start":5601.536,"end":5601.905},{"text":"protocols,","start":5602.322,"end":5603.029},{"text":"or","start":5603.446,"end":5603.8},{"text":"whatever","start":5604.811,"end":5605.148},{"text":"appropriate","start":5605.293,"end":5605.775},{"text":"nexus","start":5605.775,"end":5606.176},{"text":"and","start":5606.176,"end":5606.337},{"text":"allocation","start":5606.337,"end":5606.802},{"text":"rules.","start":5606.898,"end":5607.043}]},{"text":"So I think the reference in broad terms to these methods by which we propose to do this, this needs to be there because right now it all appears somewhat unclear.","start":5607.573,"end":5619.538,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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way that I read the English text in translation into Russian, it sounds as though supporting fair allocation of taxing rights with a goal to reducing risks of double taxation and non-taxation It seems to us that a just, a fair allocation of taxing rights does not seek to avoid double taxation or non-taxation.","start":6092.607,"end":6128.917,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. 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the latest modifications show some improvements, these changes do not sufficiently address our principal concerns.","start":6176.401,"end":6185.602,"topics":[],"words":[{"text":"While","start":6176.401,"end":6176.69},{"text":"the","start":6177.138,"end":6177.283},{"text":"latest","start":6177.299,"end":6177.683},{"text":"modifications","start":6177.683,"end":6178.629},{"text":"show","start":6179.639,"end":6180.024},{"text":"some","start":6180.04,"end":6180.312},{"text":"improvements,","start":6180.36,"end":6181.066},{"text":"these","start":6182.108,"end":6182.236},{"text":"changes","start":6182.332,"end":6182.636},{"text":"do","start":6182.749,"end":6182.829},{"text":"not","start":6182.829,"end":6183.053},{"text":"sufficiently","start":6183.053,"end":6183.614},{"text":"address","start":6183.694,"end":6184.143},{"text":"our","start":6184.255,"end":6184.432},{"text":"principal","start":6184.432,"end":6184.993},{"text":"concerns.","start":6184.993,"end":6185.602}]},{"text":"And the same 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I think it is disappointing to us that our interventions and interventions of wider states, not just in this session but in previous sessions, have not been taken on in regard to this fundamental principle, and the direction of travel on this article remains concerning to 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we would like to request an explanation of how Article 5 should be understood alongside Article 21 and existing bilateral and multilateral tax instruments.","start":6381.002,"end":6388.789,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. 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Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"So","start":6502.15,"end":6502.326},{"text":"we","start":6503.789,"end":6503.885},{"text":"are","start":6504.014,"end":6504.19},{"text":"specifically","start":6504.19,"end":6505.171},{"text":"also","start":6505.299,"end":6505.556},{"text":"concerned","start":6505.556,"end":6506.183},{"text":"on","start":6506.263,"end":6506.328},{"text":"this","start":6506.44,"end":6506.569},{"text":"other","start":6506.986,"end":6508.368},{"text":"factors","start":6510.04,"end":6510.425},{"text":"that","start":6510.457,"end":6510.699},{"text":"may","start":6510.699,"end":6510.891},{"text":"become","start":6511.084,"end":6511.373},{"text":"relevant,","start":6511.406,"end":6511.904},{"text":"because","start":6511.92,"end":6512.219},{"text":"who","start":6512.319,"end":6512.402},{"text":"is","start":6512.418,"end":6512.468},{"text":"going","start":6512.584,"end":6512.734},{"text":"to","start":6512.833,"end":6512.966},{"text":"assess","start":6512.999,"end":6513.414},{"text":"this?","start":6513.414,"end":6513.547}]},{"text":"I would presume this would be assessed then by the Conference of the Parties.","start":6514.221,"end":6517.437,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. Related discussions covered legal certainty, clear nexus rules, and the need for dispute prevention and resolution mechanisms."}],"words":[{"text":"I","start":6514.221,"end":6514.237},{"text":"would","start":6514.237,"end":6514.464},{"text":"presume","start":6514.464,"end":6514.803},{"text":"this","start":6514.803,"end":6514.932},{"text":"would","start":6515.11,"end":6515.272},{"text":"be","start":6515.272,"end":6515.449},{"text":"assessed","start":6515.449,"end":6515.837},{"text":"then","start":6515.837,"end":6515.95},{"text":"by","start":6516.015,"end":6516.176},{"text":"the","start":6516.176,"end":6516.257},{"text":"Conference","start":6516.257,"end":6516.742},{"text":"of","start":6516.742,"end":6516.823},{"text":"the","start":6516.823,"end":6516.984},{"text":"Parties.","start":6516.984,"end":6517.437}]},{"text":"I would appreciate if this could be clarified also.","start":6518.18,"end":6520.636,"topics":[{"key":"taxpayer-rights","label":"Taxpayer Rights and Safeguards","description":"A recurring theme was whether the convention should explicitly protect taxpayer rights, including due process, confidentiality, non-discrimination, access to remedies, and data protection. Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."}],"words":[{"text":"I","start":6518.18,"end":6518.358},{"text":"would","start":6518.439,"end":6518.552},{"text":"appreciate","start":6518.584,"end":6519.101},{"text":"if","start":6519.101,"end":6519.182},{"text":"this","start":6519.247,"end":6519.344},{"text":"could","start":6519.408,"end":6519.57},{"text":"be","start":6519.57,"end":6519.731},{"text":"clarified","start":6519.731,"end":6520.442},{"text":"also.","start":6520.442,"end":6520.636}]},{"text":"Thank you.","start":6521.966,"end":6526.178,"topics":[],"words":[{"text":"Thank","start":6521.966,"end":6525.87},{"text":"you.","start":6526.097,"end":6526.178}]}]}],"speaker":{"name":null,"affiliation":"BEL","affiliation_full":"Belgium","group":null,"function":"Representative"}},{"statement_number":94,"start":6526.275,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=6527","paragraphs":[{"sentences":[{"text":"Thank you.","start":6526.275,"end":6526.68,"topics":[],"words":[{"text":"Thank","start":6526.275,"end":6526.583},{"text":"you.","start":6526.583,"end":6526.68}]},{"text":"Etele, please.","start":6526.777,"end":6527.377,"topics":[],"words":[{"text":"Etele,","start":6526.777,"end":6527.02},{"text":"please.","start":6527.085,"end":6527.377}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":95,"start":6529.417,"pageUrl":"/ru/asset/k1d/k1daebmyos?lang=en&t=6530","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6529.417,"end":6530.111,"topics":[],"words":[{"text":"Thank","start":6529.417,"end":6529.74},{"text":"you,","start":6529.74,"end":6529.82},{"text":"Chair.","start":6529.836,"end":6530.111}]},{"text":"Not surprisingly— sorry, we are on the same page as the previous speakers.","start":6531.934,"end":6538.839,"topics":[],"words":[{"text":"Not","start":6531.934,"end":6532.256},{"text":"surprisingly—","start":6532.256,"end":6533.144},{"text":"sorry,","start":6534.37,"end":6534.644},{"text":"we","start":6535.322,"end":6535.435},{"text":"are","start":6535.548,"end":6535.596},{"text":"on","start":6535.644,"end":6535.693},{"text":"the","start":6535.806,"end":6535.886},{"text":"same","start":6535.886,"end":6536.112},{"text":"page","start":6536.29,"end":6536.854},{"text":"as","start":6537.08,"end":6537.306},{"text":"the","start":6537.516,"end":6537.758},{"text":"previous","start":6538.048,"end":6538.339},{"text":"speakers.","start":6538.419,"end":6538.839}]},{"text":"Are.","start":6539.587,"end":6539.908,"topics":[],"words":[{"text":"Are.","start":6539.587,"end":6539.908}]},{"text":"We also recognize the progress in the drafting of this new text.","start":6540.566,"end":6545.865,"topics":[],"words":[{"text":"We","start":6540.566,"end":6540.647},{"text":"also","start":6541.048,"end":6541.305},{"text":"recognize","start":6541.305,"end":6541.979},{"text":"the","start":6542.012,"end":6542.092},{"text":"progress","start":6542.156,"end":6542.846},{"text":"in","start":6542.895,"end":6543.039},{"text":"the","start":6543.039,"end":6543.135},{"text":"drafting","start":6543.135,"end":6543.601},{"text":"of","start":6543.778,"end":6543.906},{"text":"this","start":6543.938,"end":6544.211},{"text":"new","start":6544.982,"end":6545.094},{"text":"text.","start":6545.223,"end":6545.865}]},{"text":"We like the reference to the economic contribution of the business.","start":6547.15,"end":6551.084,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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Several interventions also addressed how the convention should relate to OECD-led work and whether it should move beyond frameworks seen as incomplete or unrepresentative."}],"words":[{"text":"We","start":6558.951,"end":6559.112},{"text":"also","start":6559.112,"end":6559.433},{"text":"like","start":6559.433,"end":6559.738},{"text":"the","start":6559.738,"end":6559.834},{"text":"cooperative","start":6559.834,"end":6560.461},{"text":"approach","start":6560.461,"end":6561.087},{"text":"that","start":6561.986,"end":6562.211},{"text":"has","start":6562.468,"end":6562.66},{"text":"been","start":6562.725,"end":6562.901},{"text":"mentioned","start":6562.949,"end":6563.254},{"text":"in","start":6563.27,"end":6563.335},{"text":"paragraph","start":6563.431,"end":6563.945},{"text":"2.","start":6564.009,"end":6564.105}]},{"text":"Although some of the doubt remains on how to realize that issue, but we still have the concern that the other expressed, and we had the possibility to comment many times and also to put in our written comments.","start":6565.358,"end":6582.899,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. 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therefore ask to clarify in relation to what total the economic contribution should be relevant.","start":6738.287,"end":6745.845,"topics":[],"words":[{"text":"We","start":6738.287,"end":6738.383},{"text":"therefore","start":6738.383,"end":6738.817},{"text":"ask","start":6739.01,"end":6739.412},{"text":"to","start":6739.654,"end":6739.782},{"text":"clarify","start":6740.313,"end":6740.828},{"text":"in","start":6741.262,"end":6741.358},{"text":"relation","start":6741.358,"end":6741.857},{"text":"to","start":6741.985,"end":6742.098},{"text":"what","start":6742.162,"end":6742.468},{"text":"total","start":6742.468,"end":6742.854},{"text":"the","start":6743.047,"end":6743.111},{"text":"economic","start":6743.111,"end":6743.77},{"text":"contribution","start":6743.77,"end":6744.542},{"text":"should","start":6744.88,"end":6745.073},{"text":"be","start":6745.137,"end":6745.282},{"text":"relevant.","start":6745.282,"end":6745.845}]},{"text":"And furthermore, we do not see any added value in the word real before economic contribution, and we propose to delete this.","start":6746.294,"end":6756.671,"topics":[],"words":[{"text":"And","start":6746.294,"end":6746.681},{"text":"furthermore,","start":6746.778,"end":6747.504},{"text":"we","start":6748.214,"end":6748.311},{"text":"do","start":6748.376,"end":6748.505},{"text":"not","start":6749.038,"end":6749.263},{"text":"see","start":6749.263,"end":6749.425},{"text":"any","start":6749.506,"end":6749.731},{"text":"added","start":6749.828,"end":6750.103},{"text":"value","start":6750.103,"end":6750.458},{"text":"in","start":6750.49,"end":6750.538},{"text":"the","start":6750.651,"end":6750.732},{"text":"word","start":6750.797,"end":6751.604},{"text":"real","start":6751.604,"end":6751.91},{"text":"before","start":6752.249,"end":6752.766},{"text":"economic","start":6752.83,"end":6753.379},{"text":"contribution,","start":6753.379,"end":6754.089},{"text":"and","start":6754.363,"end":6754.428},{"text":"we","start":6754.525,"end":6754.767},{"text":"propose","start":6754.848,"end":6755.3},{"text":"to","start":6755.332,"end":6755.461},{"text":"delete","start":6755.751,"end":6756.381},{"text":"this.","start":6756.542,"end":6756.671}]},{"text":"In general, it would, according to our view, be better to use established language where a common understanding exists and has been tested over 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for such language can be found in the Sevilla outcome document or also the UN General Assembly Resolution 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comparison to the present proposal, those documents also mention economic activity as an important feature.","start":6778.176,"end":6784.408,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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work streams or different focal groups how to balance and how to weight those factors.","start":7787.128,"end":7794.846,"topics":[],"words":[{"text":"Different","start":7787.128,"end":7787.484},{"text":"work","start":7787.533,"end":7787.711},{"text":"streams","start":7787.711,"end":7788.099},{"text":"or","start":7788.115,"end":7788.196},{"text":"different","start":7788.196,"end":7789.102},{"text":"focal","start":7789.895,"end":7790.267},{"text":"groups","start":7790.3,"end":7790.817},{"text":"how","start":7791.432,"end":7791.626},{"text":"to","start":7791.756,"end":7791.853},{"text":"balance","start":7791.918,"end":7792.306},{"text":"and","start":7792.306,"end":7792.403},{"text":"how","start":7792.403,"end":7792.516},{"text":"to","start":7792.63,"end":7792.727},{"text":"weight","start":7792.727,"end":7793.05},{"text":"those","start":7793.6,"end":7793.827},{"text":"factors.","start":7794.426,"end":7794.846}]},{"text":"This list was not designed to be exclusive.","start":7796.13,"end":7799.258,"topics":[],"words":[{"text":"This","start":7796.13,"end":7796.227},{"text":"list","start":7796.227,"end":7796.454},{"text":"was","start":7796.551,"end":7796.697},{"text":"not","start":7796.794,"end":7797.07},{"text":"designed","start":7797.637,"end":7798.188},{"text":"to","start":7798.188,"end":7798.318},{"text":"be","start":7798.35,"end":7798.448},{"text":"exclusive.","start":7798.659,"end":7799.258}]},{"text":"It was not to be a limit— limitative list.","start":7799.81,"end":7802.744,"topics":[],"words":[{"text":"It","start":7799.81,"end":7799.874},{"text":"was","start":7799.874,"end":7800.02},{"text":"not","start":7800.053,"end":7800.231},{"text":"to","start":7800.28,"end":7800.377},{"text":"be","start":7800.377,"end":7800.539},{"text":"a","start":7800.539,"end":7800.717},{"text":"limit—","start":7800.863,"end":7801.512},{"text":"limitative","start":7801.512,"end":7802.257},{"text":"list.","start":7802.549,"end":7802.744}]},{"text":"It 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when one of the conditions is valid, the or is valid, or— Or.","start":7913.744,"end":7917.766,"topics":[],"words":[{"text":"One","start":7913.744,"end":7913.873},{"text":"is","start":7913.937,"end":7914.051},{"text":"when","start":7914.487,"end":7914.6},{"text":"one","start":7914.794,"end":7914.858},{"text":"of","start":7915.295,"end":7915.521},{"text":"the","start":7915.521,"end":7915.602},{"text":"conditions","start":7915.602,"end":7915.925},{"text":"is","start":7916.022,"end":7916.07},{"text":"valid,","start":7916.167,"end":7916.474},{"text":"the","start":7916.668,"end":7916.813},{"text":"or","start":7916.813,"end":7917.056},{"text":"is","start":7917.056,"end":7917.12},{"text":"valid,","start":7917.233,"end":7917.621},{"text":"or—","start":7917.637,"end":7917.718},{"text":"Or.","start":7917.718,"end":7917.766}]},{"text":"Only one of the conditions has to be valid for the whole sentence to be 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there.","start":7924.244,"end":7927.889,"topics":[],"words":[{"text":"So","start":7924.244,"end":7924.55},{"text":"I'm","start":7924.55,"end":7924.776},{"text":"not","start":7924.873,"end":7924.986},{"text":"sure","start":7925.034,"end":7925.211},{"text":"that","start":7925.211,"end":7925.518},{"text":"changing","start":7925.679,"end":7926.05},{"text":"to","start":7926.163,"end":7926.26},{"text":"or","start":7926.47,"end":7926.679},{"text":"would","start":7926.953,"end":7927.147},{"text":"help","start":7927.211,"end":7927.47},{"text":"us","start":7927.518,"end":7927.631},{"text":"there.","start":7927.76,"end":7927.889}]},{"text":"And a final comment is we have over and over said that there is no immediate effect from the convention in 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this provision will not have a direct effect on treaties or other texts.","start":7945.262,"end":7952.526,"topics":[],"words":[{"text":"So","start":7945.262,"end":7945.537},{"text":"this","start":7945.585,"end":7945.924},{"text":"provision","start":7946.053,"end":7946.457},{"text":"will","start":7946.521,"end":7946.634},{"text":"not","start":7946.634,"end":7946.909},{"text":"have","start":7946.925,"end":7947.118},{"text":"a","start":7947.118,"end":7947.183},{"text":"direct","start":7947.183,"end":7947.522},{"text":"effect","start":7947.522,"end":7947.958},{"text":"on","start":7948.942,"end":7949.007},{"text":"treaties","start":7949.507,"end":7949.895},{"text":"or","start":7950.234,"end":7950.444},{"text":"other","start":7951.864,"end":7952.106},{"text":"texts.","start":7952.171,"end":7952.526}]},{"text":"It is just a guiding direction for our future work.","start":7953.398,"end":7957.17,"topics":[],"words":[{"text":"It","start":7953.398,"end":7953.478},{"text":"is","start":7953.478,"end":7953.575},{"text":"just","start":7953.64,"end":7953.866},{"text":"a","start":7953.866,"end":7953.965},{"text":"guiding","start":7953.965,"end":7954.345},{"text":"direction","start":7955.287,"end":7955.832},{"text":"for","start":7955.882,"end":7956.179},{"text":"our","start":7956.179,"end":7956.427},{"text":"future","start":7956.427,"end":7956.906},{"text":"work.","start":7956.939,"end":7957.17}]},{"text":"I don't see the room for the uncertainty that some delegates have argued.","start":7959.168,"end":7967.377,"topics":[],"words":[{"text":"I","start":7959.168,"end":7959.344},{"text":"don't","start":7959.36,"end":7959.585},{"text":"see","start":7959.585,"end":7959.907},{"text":"the","start":7959.907,"end":7960.067},{"text":"room","start":7960.067,"end":7960.276},{"text":"for","start":7960.389,"end":7960.581},{"text":"the","start":7960.71,"end":7960.951},{"text":"uncertainty","start":7960.951,"end":7961.642},{"text":"that","start":7961.674,"end":7961.931},{"text":"some","start":7961.931,"end":7962.268},{"text":"delegates","start":7962.959,"end":7963.377},{"text":"have","start":7963.425,"end":7963.57},{"text":"argued.","start":7964.63,"end":7967.377}]},{"text":"because of that, because the treaties have to be read in its entirety, and in other parts of the Convention it's mentioned that the other obligations will be maintained or will not be affected directly or immediately by this Framework 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Israel.","start":8001.271,"end":8008.769,"topics":[],"words":[{"text":"I","start":8001.271,"end":8001.303},{"text":"support","start":8001.303,"end":8001.786},{"text":"the","start":8001.834,"end":8001.914},{"text":"interventions","start":8001.914,"end":8002.622},{"text":"of","start":8002.654,"end":8002.783},{"text":"the","start":8002.815,"end":8002.879},{"text":"EU","start":8002.879,"end":8003.105},{"text":"member","start":8003.105,"end":8003.378},{"text":"states","start":8003.378,"end":8003.7},{"text":"that","start":8003.7,"end":8003.925},{"text":"have","start":8003.925,"end":8004.086},{"text":"spoken","start":8004.086,"end":8004.504},{"text":"before","start":8004.584,"end":8004.938},{"text":"me,","start":8005.003,"end":8005.26},{"text":"and","start":8006.016,"end":8006.273},{"text":"also","start":8006.273,"end":8006.724},{"text":"UK,","start":8006.74,"end":8007.077},{"text":"Switzerland,","start":8007.094,"end":8007.769},{"text":"Norway,","start":8007.85,"end":8008.178},{"text":"and","start":8008.211,"end":8008.375},{"text":"Israel.","start":8008.375,"end":8008.769}]},{"text":"To be a bit more specific, I think it would be a good idea to put a full stop after the word of each relevant jurisdiction, because what follows is a non-exhaustive list.","start":8009.607,"end":8020.516,"topics":[],"words":[{"text":"To","start":8009.607,"end":8009.689},{"text":"be","start":8009.689,"end":8009.788},{"text":"a","start":8009.788,"end":8009.837},{"text":"bit","start":8009.837,"end":8010.018},{"text":"more","start":8010.018,"end":8010.132},{"text":"specific,","start":8010.182,"end":8010.51},{"text":"I","start":8012.16,"end":8012.338},{"text":"think","start":8012.338,"end":8012.596},{"text":"it","start":8012.596,"end":8012.806},{"text":"would","start":8012.806,"end":8012.984},{"text":"be","start":8012.984,"end":8013.146},{"text":"a","start":8013.146,"end":8013.227},{"text":"good","start":8013.227,"end":8013.437},{"text":"idea","start":8013.469,"end":8014.051},{"text":"to","start":8014.358,"end":8014.487},{"text":"put","start":8014.746,"end":8014.908},{"text":"a","start":8014.908,"end":8014.988},{"text":"full","start":8014.988,"end":8015.247},{"text":"stop","start":8015.247,"end":8015.732},{"text":"after","start":8015.732,"end":8015.991},{"text":"the","start":8016.055,"end":8016.136},{"text":"word","start":8016.201,"end":8016.524},{"text":"of","start":8016.524,"end":8016.637},{"text":"each","start":8016.637,"end":8016.847},{"text":"relevant","start":8016.863,"end":8017.267},{"text":"jurisdiction,","start":8017.267,"end":8018.043},{"text":"because","start":8018.156,"end":8018.447},{"text":"what","start":8018.544,"end":8018.787},{"text":"follows","start":8018.787,"end":8019.175},{"text":"is","start":8019.288,"end":8019.385},{"text":"a","start":8019.385,"end":8019.401},{"text":"non-exhaustive","start":8019.45,"end":8020.225},{"text":"list.","start":8020.258,"end":8020.516}]},{"text":"And it does seem to be making things more complicated and create legal uncertainty.","start":8021.416,"end":8028.178,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. 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Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"However,","start":8118.612,"end":8119.213},{"text":"Article","start":8119.652,"end":8120.074},{"text":"5","start":8120.074,"end":8120.578},{"text":"seems","start":8120.74,"end":8121.341},{"text":"to","start":8121.455,"end":8121.618},{"text":"be,","start":8121.618,"end":8121.699},{"text":"at","start":8121.796,"end":8121.959},{"text":"least","start":8122.008,"end":8122.349},{"text":"for","start":8122.349,"end":8122.528},{"text":"now,","start":8122.528,"end":8122.706},{"text":"referring","start":8122.836,"end":8123.372},{"text":"to","start":8123.632,"end":8123.779},{"text":"the","start":8123.795,"end":8124.055},{"text":"corporate","start":8124.201,"end":8124.64},{"text":"income","start":8124.64,"end":8124.916},{"text":"tax.","start":8124.948,"end":8125.095}]},{"text":"Or taxes on business.","start":8125.356,"end":8126.448,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"Or","start":8125.356,"end":8125.452},{"text":"taxes","start":8125.452,"end":8125.87},{"text":"on","start":8125.918,"end":8125.982},{"text":"business.","start":8126.079,"end":8126.448}]},{"text":"I suggest we make this clear.","start":8127.138,"end":8129.74,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"I","start":8127.138,"end":8127.171},{"text":"suggest","start":8127.235,"end":8128.166},{"text":"we","start":8128.889,"end":8128.953},{"text":"make","start":8128.953,"end":8129.21},{"text":"this","start":8129.21,"end":8129.338},{"text":"clear.","start":8129.451,"end":8129.74}]},{"text":"There are different options on how to do it.","start":8131.088,"end":8133.417,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"There","start":8131.088,"end":8131.249},{"text":"are","start":8131.297,"end":8131.377},{"text":"different","start":8131.377,"end":8131.811},{"text":"options","start":8131.859,"end":8132.228},{"text":"on","start":8132.341,"end":8132.485},{"text":"how","start":8132.501,"end":8132.598},{"text":"to","start":8132.758,"end":8132.919},{"text":"do","start":8132.919,"end":8133.047},{"text":"it.","start":8133.144,"end":8133.417}]},{"text":"We could specify somewhere in the Framework Convention that it is indeed supposed to apply to taxes of every kind and description, and then make it clear in certain articles where we don't intend to cover all the taxes.","start":8133.882,"end":8150.581,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. 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afternoon, everyone.","start":8161.788,"end":8162.904,"topics":[],"words":[{"text":"Good","start":8161.788,"end":8161.949},{"text":"afternoon,","start":8161.949,"end":8162.338},{"text":"everyone.","start":8162.37,"end":8162.904}]},{"text":"I take the floor for the first time, and I would also like to express our thanks for the efforts by the Chair and the Secretariat to draft this text of the Future Framework 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of the things that I will say have already been said by my colleagues.","start":8182.37,"end":8187.691,"topics":[],"words":[{"text":"Many","start":8182.37,"end":8182.531},{"text":"of","start":8182.564,"end":8182.644},{"text":"the","start":8182.644,"end":8182.725},{"text":"things","start":8182.79,"end":8183.583},{"text":"that","start":8184.65,"end":8184.747},{"text":"I","start":8184.747,"end":8184.86},{"text":"will","start":8184.909,"end":8185.006},{"text":"say","start":8185.006,"end":8185.443},{"text":"have","start":8185.459,"end":8185.556},{"text":"already","start":8185.556,"end":8185.847},{"text":"been","start":8185.879,"end":8186.009},{"text":"said","start":8186.057,"end":8186.494},{"text":"by","start":8186.526,"end":8186.72},{"text":"my","start":8186.769,"end":8187.092},{"text":"colleagues.","start":8187.092,"end":8187.691}]},{"text":"Preliminarily, I would like to indicate that we see this Framework Convention as, as a high-level instrument whose purposes and principles should be high-level accordingly.","start":8190.67,"end":8205.266,"topics":[{"key":"simplicity-and-capacity","label":"Simplicity and Administrative Capacity","description":"Several interventions stressed that international tax rules should be simple, workable, and tailored to the administrative realities of developing countries. 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regarding the second paragraph, in the mention of reducing the risks of double taxation and non-taxation, we find this language unclear and need further consideration, or instead this matter could be addressed at the protocol level.","start":8405.987,"end":8420.735,"topics":[{"key":"double-taxation-prevention","label":"Double Taxation and Tax Certainty","description":"Many delegations stressed that the convention should reduce double taxation, double non-taxation, and uncertainty for states and taxpayers. 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paragraph two, we have language that says explore instead of take the necessary measures.","start":8718.08,"end":8731.651,"topics":[],"words":[{"text":"In","start":8718.08,"end":8718.128},{"text":"paragraph","start":8718.225,"end":8718.71},{"text":"two,","start":8718.726,"end":8719.13},{"text":"we","start":8722.117,"end":8722.6},{"text":"have","start":8722.68,"end":8723.21},{"text":"language","start":8726.28,"end":8726.666},{"text":"that","start":8726.778,"end":8726.923},{"text":"says","start":8726.923,"end":8727.068},{"text":"explore","start":8727.26,"end":8728},{"text":"instead","start":8729.286,"end":8729.591},{"text":"of","start":8729.591,"end":8729.655},{"text":"take","start":8729.72,"end":8730.014},{"text":"the","start":8730.325,"end":8730.407},{"text":"necessary","start":8730.407,"end":8730.915},{"text":"measures.","start":8730.915,"end":8731.651}]},{"text":"Which is what the previous version said.","start":8732.547,"end":8736.14,"topics":[],"words":[{"text":"Which","start":8732.547,"end":8732.612},{"text":"is","start":8732.708,"end":8732.805},{"text":"what","start":8732.805,"end":8733.031},{"text":"the","start":8733.031,"end":8733.111},{"text":"previous","start":8733.353,"end":8734.045},{"text":"version","start":8734.319,"end":8734.932},{"text":"said.","start":8735.785,"end":8736.14}]},{"text":"So it has reduced the binding scope of this article.","start":8736.188,"end":8740.554,"topics":[],"words":[{"text":"So","start":8736.188,"end":8736.398},{"text":"it","start":8736.51,"end":8736.591},{"text":"has","start":8736.591,"end":8736.72},{"text":"reduced","start":8736.833,"end":8737.477},{"text":"the","start":8737.477,"end":8737.557},{"text":"binding","start":8737.557,"end":8737.912},{"text":"scope","start":8737.96,"end":8738.46},{"text":"of","start":8738.589,"end":8738.895},{"text":"this","start":8738.927,"end":8739.056},{"text":"article.","start":8739.958,"end":8740.554}]},{"text":"This article, combined with Article 21, retains certain asymmetries in the international taxation system.","start":8743.732,"end":8752.609,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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so this term I find problematic, hence the need to refer rather to economic activity, which is more comprehensive, broader, and could be better taken into account in this convention, whether— where value is created or where wealth follows or whether it's created by the market.","start":9198.133,"end":9224.123,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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Speakers highlighted the need to avoid excessive compliance burdens and to ensure rules remain practical for lower-capacity tax administrations."}],"words":[{"text":"These","start":9232.679,"end":9232.823},{"text":"factors","start":9233.032,"end":9233.625},{"text":"should","start":9233.914,"end":9234.299},{"text":"not","start":9234.299,"end":9234.62},{"text":"be","start":9234.62,"end":9234.845},{"text":"considered","start":9234.845,"end":9235.326},{"text":"cumulative","start":9235.326,"end":9236},{"text":"factors,","start":9236,"end":9236.514},{"text":"and","start":9236.931,"end":9238.07},{"text":"therefore","start":9238.135,"end":9238.616},{"text":"it","start":9238.616,"end":9238.728},{"text":"is","start":9238.793,"end":9238.841},{"text":"necessary","start":9238.953,"end":9239.643},{"text":"to","start":9239.739,"end":9239.916},{"text":"have","start":9239.916,"end":9240.365},{"text":"an","start":9241.424,"end":9241.521},{"text":"exclusion","start":9241.521,"end":9242.211},{"text":"mechanism","start":9242.548,"end":9243.029},{"text":"to","start":9243.029,"end":9243.511},{"text":"better","start":9243.751,"end":9243.928},{"text":"facilitate","start":9243.928,"end":9244.489},{"text":"understanding","start":9244.489,"end":9245.067},{"text":"in","start":9245.067,"end":9245.131},{"text":"this","start":9245.131,"end":9245.244},{"text":"regard.","start":9245.292,"end":9245.821}]},{"text":"Also on Article 5, this article must rest on foundations.","start":9246.014,"end":9253.267,"topics":[],"words":[{"text":"Also","start":9246.014,"end":9246.383},{"text":"on","start":9246.8,"end":9246.977},{"text":"Article","start":9247.442,"end":9247.843},{"text":"5,","start":9247.859,"end":9248.357},{"text":"this","start":9248.646,"end":9248.838},{"text":"article","start":9249.769,"end":9250.299},{"text":"must","start":9250.652,"end":9251.005},{"text":"rest","start":9251.133,"end":9251.598},{"text":"on","start":9251.775,"end":9252},{"text":"foundations.","start":9252.369,"end":9253.267}]},{"text":"It doesn't go into the modalities of taxation.","start":9253.331,"end":9256.388,"topics":[],"words":[{"text":"It","start":9253.331,"end":9253.444},{"text":"doesn't","start":9253.476,"end":9253.797},{"text":"go","start":9253.797,"end":9254.038},{"text":"into","start":9254.182,"end":9254.407},{"text":"the","start":9254.455,"end":9254.535},{"text":"modalities","start":9254.535,"end":9255.369},{"text":"of","start":9255.547,"end":9255.612},{"text":"taxation.","start":9255.725,"end":9256.388}]},{"text":"We are still in the foundations.","start":9256.453,"end":9257.795,"topics":[],"words":[{"text":"We","start":9256.453,"end":9256.599},{"text":"are","start":9256.599,"end":9256.631},{"text":"still","start":9256.631,"end":9257.003},{"text":"in","start":9257.003,"end":9257.068},{"text":"the","start":9257.1,"end":9257.181},{"text":"foundations.","start":9257.181,"end":9257.795}]},{"text":"And so when we're talking about the foundations, it is all of the factors that contribute to economic activity and that contribute to value creation are relevant here, and they should be taken into account here, whether it is digital or physical.","start":9257.892,"end":9276.963,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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The debate focused on sovereignty, sovereign equality, and the obligation to cooperate internationally."}],"words":[{"text":"The","start":9279.594,"end":9279.691},{"text":"important","start":9279.691,"end":9280.014},{"text":"thing","start":9280.014,"end":9280.143},{"text":"is","start":9280.175,"end":9280.223},{"text":"that","start":9280.256,"end":9280.336},{"text":"there","start":9280.336,"end":9280.449},{"text":"is","start":9280.498,"end":9280.627},{"text":"economic","start":9280.659,"end":9281.014},{"text":"activity","start":9281.072,"end":9281.521},{"text":"in","start":9281.634,"end":9281.762},{"text":"that","start":9282.035,"end":9282.372},{"text":"jurisdiction,","start":9282.597,"end":9283.287},{"text":"and","start":9283.864,"end":9284.105},{"text":"the","start":9284.105,"end":9284.202},{"text":"jurisdiction","start":9284.202,"end":9284.763},{"text":"in","start":9284.763,"end":9284.843},{"text":"question","start":9284.843,"end":9285.213},{"text":"must","start":9285.309,"end":9285.582},{"text":"have","start":9285.63,"end":9285.871},{"text":"taxing","start":9285.871,"end":9286.336},{"text":"rights.","start":9286.753,"end":9287.026}]},{"text":"That is the purpose.","start":9287.074,"end":9288.069,"topics":[],"words":[{"text":"That","start":9287.074,"end":9287.219},{"text":"is","start":9287.315,"end":9287.379},{"text":"the","start":9287.476,"end":9287.524},{"text":"purpose.","start":9287.572,"end":9288.069}]},{"text":"The other point that was raised, as we said, modalities evolve over time, and we may need alternative or other instruments, including domestic ones, but we're not there yet.","start":9288.134,"end":9301.375,"topics":[],"words":[{"text":"The","start":9288.134,"end":9288.262},{"text":"other","start":9288.358,"end":9288.615},{"text":"point","start":9289.016,"end":9289.418},{"text":"that","start":9289.674,"end":9289.899},{"text":"was","start":9289.899,"end":9290.027},{"text":"raised,","start":9291.247,"end":9291.568},{"text":"as","start":9291.841,"end":9292.323},{"text":"we","start":9292.387,"end":9292.467},{"text":"said,","start":9292.467,"end":9292.756},{"text":"modalities","start":9292.868,"end":9293.558},{"text":"evolve","start":9293.751,"end":9294.232},{"text":"over","start":9294.778,"end":9294.971},{"text":"time,","start":9295.035,"end":9295.5},{"text":"and","start":9295.581,"end":9295.677},{"text":"we","start":9295.677,"end":9295.837},{"text":"may","start":9296.239,"end":9296.495},{"text":"need","start":9296.495,"end":9296.736},{"text":"alternative","start":9296.945,"end":9297.651},{"text":"or","start":9297.828,"end":9298.02},{"text":"other","start":9298.068,"end":9298.373},{"text":"instruments,","start":9298.405,"end":9298.935},{"text":"including","start":9299.047,"end":9299.368},{"text":"domestic","start":9299.368,"end":9299.914},{"text":"ones,","start":9299.914,"end":9300.026},{"text":"but","start":9300.091,"end":9300.171},{"text":"we're","start":9300.171,"end":9300.395},{"text":"not","start":9300.395,"end":9300.524},{"text":"there","start":9300.957,"end":9301.15},{"text":"yet.","start":9301.198,"end":9301.375}]},{"text":"There's also the point of the privilege granted to the source country compared to the country of residency.","start":9301.455,"end":9307.843,"topics":[{"key":"taxing-rights-allocation","label":"Fair Allocation of Taxing Rights","description":"A central debate concerned how taxing rights should be allocated among jurisdictions, especially in relation to value creation, markets, users, data, and economic activity. 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recognize what Kenya said regarding the word explore and pursue there, and actually we support that 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with it in total.","start":10308.274,"end":10309.751,"topics":[],"words":[{"text":"We","start":10308.274,"end":10308.371},{"text":"align","start":10308.371,"end":10308.692},{"text":"with","start":10308.692,"end":10308.836},{"text":"it","start":10308.933,"end":10309.173},{"text":"in","start":10309.173,"end":10309.222},{"text":"total.","start":10309.334,"end":10309.751}]},{"text":"We also support the position that are put forward by Zambia on behalf of the African 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also listened to Brazil.","start":10341.355,"end":10343.674,"topics":[],"words":[{"text":"I","start":10341.355,"end":10341.42},{"text":"also","start":10341.42,"end":10341.749},{"text":"listened","start":10341.765,"end":10342.111},{"text":"to","start":10342.193,"end":10342.374},{"text":"Brazil.","start":10343.098,"end":10343.674}]},{"text":"I think The distinguished delegate from Brazil was trying to explain some drafting terminologies or 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and we would also like to thank the colleagues for the effort that has gone into taking this article specifically to a higher 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we believe we are not quite there yet.","start":10534.635,"end":10537.325,"topics":[],"words":[{"text":"However,","start":10534.635,"end":10535.153},{"text":"we","start":10535.542,"end":10535.688},{"text":"believe","start":10535.688,"end":10536.012},{"text":"we","start":10536.012,"end":10536.093},{"text":"are","start":10536.109,"end":10536.255},{"text":"not","start":10536.255,"end":10536.514},{"text":"quite","start":10536.514,"end":10536.693},{"text":"there","start":10536.839,"end":10536.952},{"text":"yet.","start":10537.065,"end":10537.325}]},{"text":"Sometimes more is less.","start":10538.4,"end":10540.475,"topics":[],"words":[{"text":"Sometimes","start":10538.4,"end":10538.963},{"text":"more","start":10539.397,"end":10539.655},{"text":"is","start":10540.105,"end":10540.169},{"text":"less.","start":10540.346,"end":10540.475}]},{"text":"More text providing for less in 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say thank you to everybody, and I'll hand over to the 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Some speakers supported stronger safeguards, while others argued these should be framed carefully within universal human rights standards."},{"key":"progressive-taxation","label":"Progressive Taxation","description":"Multiple speakers called for explicit recognition of progressivity as a guiding objective of the convention. They linked progressive taxation to reducing inequality, taxing high-net-worth individuals and large corporations fairly, and financing public goods and sustainable development."},{"key":"environmental-taxation","label":"Environmental and Climate Taxation","description":"Several statements called for a stronger environmental dimension in the convention, including references to climate commitments and principles such as common but differentiated responsibilities and polluter pays. 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