{"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/zh/asset/k1f/k1fp0hjqlc?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. 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20 November","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation.\nThis Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","Agencies, Funds & Programmes"],"geographic_subject":[],"subject_topical":[],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Committee Website","url":"https://financing.desa.un.org/inc/thirdsession"},{"title":"Programme of Work","url":"https://financing.desa.un.org/sites/default/files/2025-10/A_AC.298_CRP.20%20Programme%20of%20work.pdf"},{"title":"Co-Lead’s document for Workstream 1","url":"https://financing.desa.un.org/sites/default/files/2025-10/WSI%20Co-Lead%27s%20Draft%20FC%20template%20-%2024%20Oct.pdf"}]},"transcript":{"transcript_id":"azure-llm-speech-7d4aab97-97cd-4ff5-9b7f-5a4f81fde5cd","language":"en","data":[{"statement_number":1,"start":0.35,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=1","paragraphs":[{"sentences":[{"text":"Good morning, please can we get seated?","start":0.35,"end":2.19,"topics":[],"words":[{"text":"Good","start":0.35,"end":0.59},{"text":"morning,","start":0.59,"end":0.99},{"text":"please","start":0.99,"end":1.31},{"text":"can","start":1.31,"end":1.43},{"text":"we","start":1.43,"end":1.55},{"text":"get","start":1.55,"end":1.67},{"text":"seated?","start":1.67,"end":2.19}]},{"text":"Can we get seated 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We expect that with that we'll be able to make a lot more progress.","start":102.55,"end":108.19,"topics":[],"words":[{"text":"So","start":102.55,"end":103.11},{"text":"We","start":104.03,"end":104.15},{"text":"expect","start":104.15,"end":104.51},{"text":"that","start":104.51,"end":104.83},{"text":"with","start":104.83,"end":105.11},{"text":"that","start":105.11,"end":105.39},{"text":"we'll","start":105.39,"end":105.63},{"text":"be","start":105.63,"end":105.71},{"text":"able","start":105.71,"end":105.87},{"text":"to","start":105.87,"end":106.03},{"text":"make","start":106.51,"end":106.91},{"text":"a","start":106.99,"end":107.03},{"text":"lot","start":107.03,"end":107.31},{"text":"more","start":107.31,"end":107.51},{"text":"progress.","start":107.51,"end":108.19}]},{"text":"So we'll continue from where we left off yesterday with States who have comments to make on the 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mistake?","start":171.07,"end":173.87,"topics":[],"words":[{"text":"Oh,","start":171.07,"end":171.23},{"text":"was","start":171.95,"end":172.27},{"text":"it","start":172.35,"end":172.59},{"text":"pressed","start":172.75,"end":173.15},{"text":"by","start":173.15,"end":173.31},{"text":"mistake?","start":173.31,"end":173.87}]},{"text":"It seems so.","start":173.87,"end":175.15,"topics":[],"words":[{"text":"It","start":173.87,"end":173.95},{"text":"seems","start":174.75,"end":175.03},{"text":"so.","start":175.03,"end":175.15}]},{"text":"All right, so yes, any other country?","start":175.15,"end":181.67,"topics":[],"words":[{"text":"All","start":175.15,"end":175.23},{"text":"right,","start":177.07,"end":177.23},{"text":"so","start":177.23,"end":177.43},{"text":"yes,","start":179.99,"end":180.19},{"text":"any","start":180.67,"end":180.99},{"text":"other","start":180.99,"end":181.27},{"text":"country?","start":181.27,"end":181.67}]},{"text":"Okay, India, please.","start":181.75,"end":183.39,"topics":[],"words":[{"text":"Okay,","start":181.75,"end":182.03},{"text":"India,","start":182.75,"end":183.07},{"text":"please.","start":183.07,"end":183.39}]},{"text":"India, please.","start":183.39,"end":183.87,"topics":[],"words":[{"text":"India,","start":183.39,"end":183.63},{"text":"please.","start":183.63,"end":183.87}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":2,"start":184.99,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=185","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":184.99,"end":185.51,"topics":[],"words":[{"text":"Thank","start":184.99,"end":185.19},{"text":"you,","start":185.19,"end":185.27},{"text":"Chair.","start":185.27,"end":185.51}]},{"text":"India welcomes the overall drafting of this article addressing the issue of tax avoidance.","start":186.91,"end":192.51,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."}],"words":[{"text":"India","start":186.91,"end":187.27},{"text":"welcomes","start":187.27,"end":187.87},{"text":"the","start":187.87,"end":187.99},{"text":"overall","start":188.11,"end":188.63},{"text":"drafting","start":188.63,"end":189.15},{"text":"of","start":189.15,"end":189.31},{"text":"this","start":189.31,"end":189.47},{"text":"article","start":189.47,"end":189.95},{"text":"addressing","start":190.59,"end":191.03},{"text":"the","start":191.03,"end":191.11},{"text":"issue","start":191.11,"end":191.39},{"text":"of","start":191.39,"end":191.55},{"text":"tax","start":191.55,"end":191.87},{"text":"avoidance.","start":191.87,"end":192.51}]},{"text":"and tax evasion by high net worth individuals and strengthening the exchange of information amongst state parties.","start":193.03,"end":199.27,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."},{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"and","start":193.03,"end":193.51},{"text":"tax","start":193.51,"end":193.83},{"text":"evasion","start":193.83,"end":194.23},{"text":"by","start":194.23,"end":194.55},{"text":"high","start":194.71,"end":194.95},{"text":"net","start":194.95,"end":195.19},{"text":"worth","start":195.19,"end":195.35},{"text":"individuals","start":195.35,"end":196.07},{"text":"and","start":196.39,"end":196.59},{"text":"strengthening","start":196.59,"end":197.07},{"text":"the","start":197.07,"end":197.15},{"text":"exchange","start":197.15,"end":197.59},{"text":"of","start":197.59,"end":197.75},{"text":"information","start":197.75,"end":198.35},{"text":"amongst","start":198.35,"end":198.67},{"text":"state","start":198.67,"end":198.83},{"text":"parties.","start":198.83,"end":199.27}]},{"text":"We consider this as a significant step.","start":199.67,"end":201.83,"topics":[],"words":[{"text":"We","start":199.67,"end":199.83},{"text":"consider","start":199.83,"end":200.23},{"text":"this","start":200.23,"end":200.47},{"text":"as","start":200.47,"end":200.71},{"text":"a","start":200.71,"end":200.87},{"text":"significant","start":200.87,"end":201.55},{"text":"step.","start":201.55,"end":201.83}]},{"text":"However, given the significance and complexity of the exchange of information mechanisms, we suggest that the provisions related to exchange of information be mentioned in a separate dedicated article and a cross reference may be made here to that.","start":203.19,"end":220.63,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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India supports the objectives and the overall drafting of this article.","start":259.47,"end":263.83,"topics":[],"words":[{"text":"Overall,","start":259.47,"end":259.87},{"text":"India","start":259.87,"end":260.15},{"text":"supports","start":260.15,"end":260.55},{"text":"the","start":260.55,"end":260.67},{"text":"objectives","start":260.83,"end":261.47},{"text":"and","start":261.47,"end":261.79},{"text":"the","start":262.11,"end":262.31},{"text":"overall","start":262.51,"end":262.87},{"text":"drafting","start":262.87,"end":263.23},{"text":"of","start":263.23,"end":263.35},{"text":"this","start":263.35,"end":263.51},{"text":"article.","start":263.51,"end":263.83}]},{"text":"Thank 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suggest that the last text of paragraph one which says, \"As such exchange becomes feasible,\" should be considered probably to be deleted as we believe that this is a commitment And in terms of the timings when different states will be ready to exchange such information, I think it's not an issue that should be covered in the commitments.","start":290.83,"end":317.47,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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therefore it's our suggestion that the words \"as such extent becomes feasible\" should be deleted.","start":317.47,"end":323.31,"topics":[],"words":[{"text":"And","start":317.47,"end":317.67},{"text":"therefore","start":317.67,"end":318.03},{"text":"it's","start":318.03,"end":318.27},{"text":"our","start":318.27,"end":318.35},{"text":"suggestion","start":318.35,"end":318.99},{"text":"that","start":319.71,"end":320.11},{"text":"the","start":320.19,"end":320.39},{"text":"words","start":320.39,"end":320.91},{"text":"\"as","start":320.99,"end":321.19},{"text":"such","start":321.19,"end":321.39},{"text":"extent","start":321.39,"end":321.75},{"text":"becomes","start":321.75,"end":322.07},{"text":"feasible\"","start":322.07,"end":322.43},{"text":"should","start":322.43,"end":322.63},{"text":"be","start":322.63,"end":322.75},{"text":"deleted.","start":322.75,"end":323.31}]},{"text":"Thank 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The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"We","start":331.71,"end":331.83},{"text":"would","start":331.83,"end":331.95},{"text":"like","start":331.95,"end":332.11},{"text":"to","start":332.11,"end":332.19},{"text":"support","start":332.19,"end":332.55},{"text":"a","start":332.55,"end":332.59},{"text":"number","start":332.59,"end":332.83},{"text":"of","start":332.83,"end":332.91},{"text":"comments","start":332.91,"end":333.31},{"text":"raised","start":333.31,"end":333.51},{"text":"yesterday","start":333.51,"end":333.95},{"text":"in","start":333.95,"end":334.11},{"text":"relation","start":334.11,"end":334.43},{"text":"to","start":334.43,"end":334.51},{"text":"Article","start":334.51,"end":334.83},{"text":"5.","start":334.83,"end":335.23}]},{"text":"First of all, we would like to agree with Poland, the UK and others who raised a number of concerns around the need to more clearly articulate what legal and other consequences of this article might be.","start":335.71,"end":346.43,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."},{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."},{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"And","start":523.87,"end":524.27},{"text":"if","start":524.27,"end":524.59},{"text":"this","start":524.79,"end":525.15},{"text":"also","start":525.39,"end":525.71},{"text":"must","start":525.71,"end":526.03},{"text":"be","start":526.03,"end":526.19},{"text":"accommodated","start":526.19,"end":526.91},{"text":"under","start":526.91,"end":527.35},{"text":"the","start":527.35,"end":527.43},{"text":"provision","start":527.47,"end":527.95},{"text":"for","start":527.95,"end":528.19},{"text":"high","start":528.19,"end":528.35},{"text":"net","start":528.35,"end":528.59},{"text":"worth","start":528.59,"end":528.83},{"text":"individuals,","start":528.83,"end":529.39},{"text":"our","start":529.47,"end":529.71},{"text":"suggestion","start":529.71,"end":530.27},{"text":"would","start":530.27,"end":530.43},{"text":"be","start":530.43,"end":530.75},{"text":"to","start":531.07,"end":531.39},{"text":"replace","start":531.63,"end":532.19},{"text":"the","start":532.19,"end":532.31},{"text":"wording","start":532.31,"end":532.83},{"text":"expanding","start":533.35,"end":534.15},{"text":"exchange","start":534.19,"end":534.67},{"text":"of","start":534.67,"end":534.79},{"text":"information","start":534.79,"end":535.59},{"text":"to","start":535.59,"end":535.79},{"text":"additional","start":535.79,"end":536.31},{"text":"types","start":536.31,"end":536.67},{"text":"of","start":536.67,"end":536.87},{"text":"assets","start":536.87,"end":537.43},{"text":"and","start":537.59,"end":538.03},{"text":"so","start":538.03,"end":538.39},{"text":"on","start":538.39,"end":538.63},{"text":"to","start":539.27,"end":539.43},{"text":"replace","start":539.43,"end":539.91},{"text":"that","start":539.91,"end":540.31},{"text":"by","start":540.31,"end":540.63},{"text":"the","start":540.67,"end":540.75},{"text":"language","start":540.75,"end":541.19},{"text":"improving","start":541.19,"end":541.91},{"text":"exchange","start":541.91,"end":542.47},{"text":"of","start":542.55,"end":542.79},{"text":"information.","start":542.79,"end":543.75}]},{"text":"Thank you very much.","start":543.95,"end":545.19,"topics":[],"words":[{"text":"Thank","start":543.95,"end":544.23},{"text":"you","start":544.23,"end":544.31},{"text":"very","start":544.63,"end":544.87},{"text":"much.","start":544.87,"end":545.19}]}]}],"speaker":{"name":null,"affiliation":"CHE","affiliation_full":"Switzerland","group":null,"function":"Representative"}},{"statement_number":9,"start":547.59,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=548","paragraphs":[{"sentences":[{"text":"Thank you, Switzerland.","start":547.59,"end":548.63,"topics":[],"words":[{"text":"Thank","start":547.59,"end":547.83},{"text":"you,","start":547.83,"end":547.95},{"text":"Switzerland.","start":547.99,"end":548.63}]},{"text":"Mexico, please.","start":548.71,"end":549.59,"topics":[],"words":[{"text":"Mexico,","start":548.71,"end":549.15},{"text":"please.","start":549.15,"end":549.59}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":10,"start":551.91,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=552","paragraphs":[{"sentences":[{"text":"Thank you, good morning.","start":551.91,"end":552.83,"topics":[],"words":[{"text":"Thank","start":551.91,"end":552.15},{"text":"you,","start":552.15,"end":552.31},{"text":"good","start":552.31,"end":552.47},{"text":"morning.","start":552.47,"end":552.83}]},{"text":"Only to mention that we agree with the principle of promoting international cooperation in this area.","start":554.75,"end":561.27,"topics":[{"key":"existing-mechanisms","label":"Relationship with Existing International Mechanisms","description":"A major topic was how this convention should interact with existing arrangements such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."}],"words":[{"text":"as","start":561.83,"end":562.03},{"text":"high","start":562.03,"end":562.35},{"text":"net","start":562.35,"end":562.67},{"text":"worth","start":562.67,"end":563.11},{"text":"individuals","start":563.11,"end":564.11},{"text":"are","start":564.19,"end":564.43},{"text":"more","start":564.43,"end":564.67},{"text":"likely","start":564.67,"end":565.19},{"text":"to","start":565.19,"end":565.35},{"text":"engage","start":565.35,"end":565.79},{"text":"in","start":565.79,"end":565.95},{"text":"planning","start":565.95,"end":566.59},{"text":"and","start":567.03,"end":567.23},{"text":"to","start":567.23,"end":567.35},{"text":"design","start":567.35,"end":567.87},{"text":"structures,","start":567.95,"end":568.75},{"text":"including","start":569.07,"end":569.67},{"text":"the","start":569.67,"end":569.75},{"text":"movement","start":569.79,"end":570.35},{"text":"of","start":570.67,"end":570.87},{"text":"assets","start":570.87,"end":571.31},{"text":"across","start":571.31,"end":571.75},{"text":"different","start":571.83,"end":572.31},{"text":"countries","start":572.31,"end":572.91},{"text":"to","start":573.23,"end":573.39},{"text":"reduce","start":573.39,"end":574.03},{"text":"their","start":574.03,"end":574.23},{"text":"tax","start":574.23,"end":574.75},{"text":"burden.","start":574.83,"end":575.31}]},{"text":"However, it is advisable to avoid duplicating work already carried out in other forums, particularly regarding the issue of information exchange.","start":575.87,"end":588.71,"topics":[{"key":"existing-mechanisms","label":"Relationship with Existing International Mechanisms","description":"A major topic was how this convention should interact with existing arrangements such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Bangladesh, please.","start":592.39,"end":594.31,"topics":[],"words":[{"text":"Thank","start":592.39,"end":592.71},{"text":"you,","start":592.71,"end":592.83},{"text":"Ms.","start":592.83,"end":593.11},{"text":"Go.","start":593.11,"end":593.35},{"text":"Bangladesh,","start":593.43,"end":593.99},{"text":"please.","start":593.99,"end":594.31}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":12,"start":599.11,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=600","paragraphs":[{"sentences":[{"text":"Respected Chair and delegates, greetings to all.","start":599.11,"end":603.59,"topics":[],"words":[{"text":"Respected","start":599.11,"end":599.71},{"text":"Chair","start":600.39,"end":600.95},{"text":"and","start":601.19,"end":601.39},{"text":"delegates,","start":601.39,"end":601.99},{"text":"greetings","start":602.55,"end":603.03},{"text":"to","start":603.03,"end":603.19},{"text":"all.","start":603.19,"end":603.59}]},{"text":"Article 5 mainly focuses on preventing tax avoidance evasion by high net worth individuals through in-person sharing and disclosure of offshore of complex wealth structures.","start":606.35,"end":621.11,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Article","start":606.35,"end":606.79},{"text":"5","start":606.79,"end":607.19},{"text":"mainly","start":607.91,"end":608.31},{"text":"focuses","start":608.31,"end":608.79},{"text":"on","start":608.87,"end":608.99},{"text":"preventing","start":609.35,"end":609.83},{"text":"tax","start":609.83,"end":610.23},{"text":"avoidance","start":610.23,"end":610.71},{"text":"evasion","start":610.75,"end":611.27},{"text":"by","start":613.03,"end":613.19},{"text":"high","start":613.27,"end":613.59},{"text":"net","start":613.59,"end":613.83},{"text":"worth","start":613.91,"end":614.19},{"text":"individuals","start":614.23,"end":614.95},{"text":"through","start":614.95,"end":615.27},{"text":"in-person","start":615.27,"end":615.83},{"text":"sharing","start":616.15,"end":616.71},{"text":"and","start":617.27,"end":617.47},{"text":"disclosure","start":617.47,"end":617.99},{"text":"of","start":617.99,"end":618.15},{"text":"offshore","start":618.15,"end":618.71},{"text":"of","start":619.35,"end":619.51},{"text":"complex","start":619.51,"end":619.99},{"text":"wealth","start":620.07,"end":620.31},{"text":"structures.","start":620.47,"end":621.11}]},{"text":"In this regard, our view, that is Bangladesh's view is as Bangladesh strongly supports coordinated global action to detect offshore wealth and disclose foreign property and cross-border financial accounts held by high net worth individuals.","start":622.39,"end":642.39,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Automatic","start":643.99,"end":644.43},{"text":"exchange","start":644.55,"end":645.03},{"text":"of","start":645.03,"end":645.27},{"text":"information","start":645.27,"end":646.15},{"text":"must","start":646.15,"end":646.79},{"text":"include","start":647.11,"end":647.83},{"text":"beneficial","start":649.03,"end":649.67},{"text":"ownership","start":649.67,"end":650.23},{"text":"registers,","start":651.03,"end":651.79},{"text":"trust","start":652.27,"end":652.67},{"text":"and","start":652.67,"end":652.91},{"text":"foundation","start":652.91,"end":653.47},{"text":"structure,","start":653.55,"end":654.07},{"text":"keep","start":654.91,"end":655.15},{"text":"to","start":655.15,"end":655.31},{"text":"asset","start":655.31,"end":655.79},{"text":"and","start":655.95,"end":656.27},{"text":"real","start":656.27,"end":656.59},{"text":"estate","start":656.59,"end":656.91},{"text":"holdings.","start":657.23,"end":657.79}]},{"text":"We emphasize capacity support for developing countries to use shared data effectively.","start":658.91,"end":667.47,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"We","start":658.91,"end":659.11},{"text":"emphasize","start":659.11,"end":659.95},{"text":"capacity","start":660.19,"end":660.83},{"text":"support","start":661.47,"end":661.95},{"text":"for","start":661.95,"end":662.19},{"text":"developing","start":662.19,"end":662.63},{"text":"countries","start":662.63,"end":663.23},{"text":"to","start":663.71,"end":663.83},{"text":"use","start":663.87,"end":664.43},{"text":"shared","start":664.67,"end":665.27},{"text":"data","start":665.27,"end":665.71},{"text":"effectively.","start":666.75,"end":667.47}]},{"text":"Information without usability is symbolic, not practical.","start":667.87,"end":673.63,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"Information","start":667.87,"end":668.43},{"text":"without","start":668.43,"end":668.91},{"text":"usability","start":670.67,"end":671.47},{"text":"is","start":671.47,"end":671.87},{"text":"symbolic,","start":671.87,"end":672.51},{"text":"not","start":672.67,"end":672.99},{"text":"practical.","start":672.99,"end":673.63}]},{"text":"Advisors and intermediates who designs aggressive tax avoidance status must be included in disclosure obligations.","start":674.99,"end":685.03,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."},{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Bangladesh","start":686.95,"end":687.51},{"text":"proposes","start":687.51,"end":687.99},{"text":"that","start":687.99,"end":688.39},{"text":"non-compliance","start":688.63,"end":689.51},{"text":"with","start":689.51,"end":689.79},{"text":"disclosure","start":689.99,"end":690.71},{"text":"be","start":690.71,"end":690.95},{"text":"treated","start":690.95,"end":691.43},{"text":"as","start":691.43,"end":691.55},{"text":"a","start":691.55,"end":691.59},{"text":"high-risk","start":691.83,"end":692.43},{"text":"compliance","start":692.43,"end":692.87},{"text":"category","start":692.87,"end":693.43},{"text":"under","start":693.67,"end":693.91},{"text":"domestic","start":693.91,"end":694.39},{"text":"law.","start":694.39,"end":694.79}]},{"text":"Our firm position is no agreement should weaken mandatory beneficial ownership transparency, voluntary disclosure that is not acceptable.","start":697.35,"end":709.79,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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that.","start":726.99,"end":734.03,"topics":[],"words":[{"text":"As","start":726.99,"end":727.23},{"text":"many","start":727.23,"end":727.63},{"text":"have","start":727.63,"end":727.91},{"text":"said,","start":727.91,"end":728.43},{"text":"there","start":730.19,"end":730.43},{"text":"is","start":730.43,"end":730.59},{"text":"absolutely","start":730.59,"end":731.11},{"text":"a","start":731.11,"end":731.15},{"text":"problem","start":731.15,"end":731.55},{"text":"here,","start":731.55,"end":731.87},{"text":"and","start":731.87,"end":731.99},{"text":"we","start":731.99,"end":732.75},{"text":"recognize","start":732.75,"end":733.47},{"text":"that.","start":733.47,"end":734.03}]},{"text":"We are still struggling with what to do with it and where to do it.","start":737.51,"end":742.55,"topics":[],"words":[{"text":"We","start":737.51,"end":737.67},{"text":"are","start":737.67,"end":737.75},{"text":"still","start":737.99,"end":738.31},{"text":"struggling","start":738.31,"end":739.03},{"text":"with","start":739.03,"end":739.43},{"text":"what","start":739.99,"end":740.43},{"text":"to","start":740.43,"end":740.51},{"text":"do","start":740.51,"end":740.71},{"text":"with","start":740.71,"end":740.87},{"text":"it","start":740.87,"end":741.07},{"text":"and","start":741.07,"end":741.19},{"text":"where","start":741.19,"end":741.51},{"text":"to","start":741.51,"end":741.63},{"text":"do","start":741.63,"end":741.91},{"text":"it.","start":742.15,"end":742.55}]},{"text":"We think that the discussion that we had yesterday and also so far today, but also in New York before, shows also that there are different things in people's mind of what to do.","start":743.03,"end":757.67,"topics":[],"words":[{"text":"We","start":743.03,"end":743.15},{"text":"think","start":743.15,"end":743.35},{"text":"that","start":743.35,"end":743.51},{"text":"the","start":743.51,"end":743.63},{"text":"discussion","start":743.63,"end":744.55},{"text":"that","start":744.55,"end":744.83},{"text":"we","start":744.83,"end":744.91},{"text":"had","start":744.91,"end":745.27},{"text":"yesterday","start":746.15,"end":746.95},{"text":"and","start":747.91,"end":748.31},{"text":"also","start":748.39,"end":748.95},{"text":"so","start":749.19,"end":749.51},{"text":"far","start":749.51,"end":749.79},{"text":"today,","start":749.79,"end":750.39},{"text":"but","start":751.11,"end":751.35},{"text":"also","start":751.35,"end":751.55},{"text":"in","start":751.55,"end":751.71},{"text":"New","start":751.71,"end":751.79},{"text":"York","start":751.79,"end":752.23},{"text":"before,","start":752.39,"end":752.79},{"text":"shows","start":752.79,"end":753.27},{"text":"also","start":753.27,"end":753.55},{"text":"that","start":753.55,"end":753.79},{"text":"there","start":753.79,"end":754.03},{"text":"are","start":754.03,"end":754.23},{"text":"different","start":754.71,"end":755.19},{"text":"things","start":755.19,"end":755.67},{"text":"in","start":755.67,"end":755.83},{"text":"people's","start":755.83,"end":756.23},{"text":"mind","start":756.23,"end":756.63},{"text":"of","start":756.63,"end":756.83},{"text":"what","start":756.83,"end":757.15},{"text":"to","start":757.15,"end":757.23},{"text":"do.","start":757.23,"end":757.67}]},{"text":"And we strongly believe that this kind of framework convention should should cover commitment at a high level, and we believe that this kind of commitment is not on such a level.","start":758.11,"end":774.51,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"And","start":758.11,"end":758.23},{"text":"we","start":758.23,"end":758.63},{"text":"strongly","start":758.79,"end":759.27},{"text":"believe","start":759.27,"end":759.63},{"text":"that","start":759.63,"end":759.79},{"text":"this","start":759.79,"end":759.99},{"text":"kind","start":759.99,"end":760.39},{"text":"of","start":760.39,"end":760.87},{"text":"framework","start":762.55,"end":763.23},{"text":"convention","start":763.23,"end":763.91},{"text":"should","start":763.91,"end":764.15},{"text":"should","start":764.67,"end":764.99},{"text":"cover","start":764.99,"end":765.63},{"text":"commitment","start":766.19,"end":766.87},{"text":"at","start":766.87,"end":767.07},{"text":"a","start":767.07,"end":767.11},{"text":"high","start":767.11,"end":767.39},{"text":"level,","start":767.39,"end":768.03},{"text":"and","start":768.43,"end":768.59},{"text":"we","start":768.59,"end":768.91},{"text":"believe","start":768.91,"end":769.47},{"text":"that","start":769.47,"end":769.87},{"text":"this","start":770.51,"end":770.75},{"text":"kind","start":770.75,"end":771.03},{"text":"of","start":771.03,"end":771.11},{"text":"commitment","start":771.11,"end":771.95},{"text":"is","start":772.75,"end":772.91},{"text":"not","start":772.91,"end":773.47},{"text":"on","start":773.55,"end":773.71},{"text":"such","start":773.71,"end":773.99},{"text":"a","start":773.99,"end":774.03},{"text":"level.","start":774.03,"end":774.51}]},{"text":"We think that the discussions that we have had in the work streams also demonstrates that there are different ways forward.","start":775.07,"end":782.59,"topics":[],"words":[{"text":"We","start":775.07,"end":775.19},{"text":"think","start":775.19,"end":775.47},{"text":"that","start":775.47,"end":775.79},{"text":"the","start":776.35,"end":776.47},{"text":"discussions","start":776.47,"end":777.47},{"text":"that","start":777.47,"end":777.71},{"text":"we","start":777.71,"end":777.79},{"text":"have","start":777.79,"end":777.91},{"text":"had","start":777.91,"end":778.11},{"text":"in","start":778.11,"end":778.23},{"text":"the","start":778.23,"end":778.31},{"text":"work","start":778.31,"end":778.59},{"text":"streams","start":778.59,"end":778.83},{"text":"also","start":778.83,"end":779.03},{"text":"demonstrates","start":779.07,"end":779.87},{"text":"that","start":779.87,"end":780.19},{"text":"there","start":780.59,"end":780.83},{"text":"are","start":780.83,"end":780.91},{"text":"different","start":780.91,"end":781.43},{"text":"ways","start":781.63,"end":781.91},{"text":"forward.","start":781.91,"end":782.59}]},{"text":"I mean, what can possibly be exchanged and what to countries domestically have to be able to exchange that information and so on.","start":783.15,"end":795.07,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"I","start":783.15,"end":783.23},{"text":"mean,","start":783.23,"end":783.63},{"text":"what","start":783.87,"end":784.11},{"text":"can","start":784.35,"end":784.75},{"text":"possibly","start":786.03,"end":786.55},{"text":"be","start":786.55,"end":786.75},{"text":"exchanged","start":786.75,"end":787.71},{"text":"and","start":788.87,"end":789.19},{"text":"what","start":789.19,"end":789.43},{"text":"to","start":789.43,"end":789.55},{"text":"countries","start":790.19,"end":790.67},{"text":"domestically","start":790.67,"end":791.31},{"text":"have","start":791.31,"end":791.71},{"text":"to","start":791.71,"end":791.83},{"text":"be","start":791.83,"end":791.91},{"text":"able","start":791.91,"end":792.19},{"text":"to","start":792.19,"end":792.51},{"text":"exchange","start":792.83,"end":793.39},{"text":"that","start":793.39,"end":793.63},{"text":"information","start":793.63,"end":794.35},{"text":"and","start":794.35,"end":794.47},{"text":"so","start":794.47,"end":794.67},{"text":"on.","start":794.75,"end":795.07}]},{"text":"So we think that that kind of work should be done in the work streams and should end up in the protocol.","start":795.47,"end":802.11,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."}],"words":[{"text":"We","start":1304.35,"end":1304.51},{"text":"are","start":1304.51,"end":1304.59},{"text":"hearing","start":1304.59,"end":1305.15},{"text":"other","start":1305.15,"end":1305.39},{"text":"member","start":1305.39,"end":1305.67},{"text":"states","start":1305.67,"end":1306.11},{"text":"suggesting","start":1306.11,"end":1306.59},{"text":"that","start":1306.59,"end":1306.99},{"text":"the","start":1307.87,"end":1308.07},{"text":"article","start":1308.07,"end":1308.47},{"text":"might","start":1308.47,"end":1309.23},{"text":"not","start":1309.55,"end":1310.03},{"text":"be","start":1310.03,"end":1310.35},{"text":"necessary,","start":1310.35,"end":1311.03},{"text":"but","start":1311.07,"end":1311.39},{"text":"I","start":1311.39,"end":1311.55},{"text":"think","start":1311.55,"end":1311.71},{"text":"it's","start":1311.71,"end":1311.95},{"text":"one","start":1311.95,"end":1312.11},{"text":"of","start":1312.11,"end":1312.31},{"text":"those","start":1312.31,"end":1312.59},{"text":"things","start":1312.83,"end":1313.07},{"text":"that","start":1313.07,"end":1313.31},{"text":"have","start":1313.31,"end":1313.55},{"text":"to","start":1313.55,"end":1313.67},{"text":"come","start":1313.67,"end":1313.95},{"text":"out","start":1313.95,"end":1314.19},{"text":"as","start":1314.75,"end":1315.23},{"text":"dictated","start":1315.23,"end":1315.79},{"text":"by","start":1315.79,"end":1315.95},{"text":"the","start":1315.95,"end":1316.03},{"text":"terms","start":1316.03,"end":1316.43},{"text":"of","start":1316.43,"end":1316.59},{"text":"reference.","start":1316.59,"end":1317.23}]},{"text":"So with that, Chair, I think we are very supportive of this.","start":1317.47,"end":1321.87,"topics":[],"words":[{"text":"So","start":1317.47,"end":1317.79},{"text":"with","start":1317.79,"end":1318.07},{"text":"that,","start":1318.07,"end":1318.43},{"text":"Chair,","start":1318.59,"end":1318.99},{"text":"I","start":1318.99,"end":1319.23},{"text":"think","start":1319.23,"end":1319.63},{"text":"we","start":1320.19,"end":1320.35},{"text":"are","start":1320.35,"end":1320.43},{"text":"very","start":1320.43,"end":1320.75},{"text":"supportive","start":1320.75,"end":1321.31},{"text":"of","start":1321.31,"end":1321.47},{"text":"this.","start":1321.47,"end":1321.87}]},{"text":"and we also are supportive of the changes that have been suggested too at the end of paragraph one.","start":1322.51,"end":1331.15,"topics":[],"words":[{"text":"and","start":1322.51,"end":1322.91},{"text":"we","start":1322.91,"end":1323.63},{"text":"also","start":1323.63,"end":1324.27},{"text":"are","start":1324.91,"end":1324.99},{"text":"supportive","start":1324.99,"end":1325.55},{"text":"of","start":1325.55,"end":1325.79},{"text":"the","start":1325.79,"end":1325.91},{"text":"changes","start":1325.95,"end":1326.43},{"text":"that","start":1326.43,"end":1326.75},{"text":"have","start":1326.83,"end":1327.15},{"text":"been","start":1327.15,"end":1327.39},{"text":"suggested","start":1327.39,"end":1327.95},{"text":"too","start":1327.95,"end":1328.35},{"text":"at","start":1329.23,"end":1329.59},{"text":"the","start":1329.59,"end":1329.67},{"text":"end","start":1329.67,"end":1329.95},{"text":"of","start":1329.95,"end":1330.19},{"text":"paragraph","start":1330.19,"end":1330.91},{"text":"one.","start":1330.91,"end":1331.15}]},{"text":"Thank you, Chair.","start":1331.55,"end":1332.35,"topics":[],"words":[{"text":"Thank","start":1331.55,"end":1331.87},{"text":"you,","start":1331.87,"end":1332.03},{"text":"Chair.","start":1332.03,"end":1332.35}]}]}],"speaker":{"name":null,"affiliation":"LSO","affiliation_full":"Lesotho","group":null,"function":"Representative"}},{"statement_number":23,"start":1334.99,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=1335","paragraphs":[{"sentences":[{"text":"Thank you, Lisu. To Sierra Leone, please.","start":1334.99,"end":1337.31,"topics":[],"words":[{"text":"Thank","start":1334.99,"end":1335.23},{"text":"you,","start":1335.23,"end":1335.35},{"text":"Lisu.","start":1335.35,"end":1335.79},{"text":"To","start":1335.79,"end":1335.91},{"text":"Sierra","start":1336.35,"end":1336.67},{"text":"Leone,","start":1336.67,"end":1336.91},{"text":"please.","start":1336.91,"end":1337.31}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":24,"start":1338.19,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=1339","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":1338.19,"end":1338.83,"topics":[],"words":[{"text":"Thank","start":1338.19,"end":1338.35},{"text":"you,","start":1338.35,"end":1338.43},{"text":"Chair.","start":1338.43,"end":1338.83}]},{"text":"Good morning, everyone.","start":1339.07,"end":1340.03,"topics":[],"words":[{"text":"Good","start":1339.07,"end":1339.23},{"text":"morning,","start":1339.23,"end":1339.55},{"text":"everyone.","start":1339.59,"end":1340.03}]},{"text":"First of all, I want to say Sierra Leone aligns itself with the statements made by Zambia on behalf of the African group and other statements made by colleagues from the African group.","start":1341.95,"end":1355.19,"topics":[],"words":[{"text":"First","start":1341.95,"end":1342.27},{"text":"of","start":1342.27,"end":1342.35},{"text":"all,","start":1342.35,"end":1342.43},{"text":"I","start":1342.43,"end":1342.47},{"text":"want","start":1342.47,"end":1342.67},{"text":"to","start":1342.67,"end":1342.75},{"text":"say","start":1342.75,"end":1342.99},{"text":"Sierra","start":1342.99,"end":1343.55},{"text":"Leone","start":1343.55,"end":1343.83},{"text":"aligns","start":1343.83,"end":1344.51},{"text":"itself","start":1344.75,"end":1345.23},{"text":"with","start":1345.23,"end":1345.43},{"text":"the","start":1346.35,"end":1346.43},{"text":"statements","start":1346.43,"end":1347.07},{"text":"made","start":1347.07,"end":1347.31},{"text":"by","start":1347.31,"end":1347.63},{"text":"Zambia","start":1347.87,"end":1348.47},{"text":"on","start":1348.47,"end":1348.59},{"text":"behalf","start":1348.59,"end":1348.91},{"text":"of","start":1348.91,"end":1348.99},{"text":"the","start":1348.99,"end":1349.11},{"text":"African","start":1349.39,"end":1349.87},{"text":"group","start":1349.87,"end":1350.11},{"text":"and","start":1350.67,"end":1350.83},{"text":"other","start":1350.83,"end":1350.99},{"text":"statements","start":1350.99,"end":1351.55},{"text":"made","start":1351.55,"end":1351.75},{"text":"by","start":1352.31,"end":1352.55},{"text":"colleagues","start":1352.55,"end":1353.19},{"text":"from","start":1354.15,"end":1354.39},{"text":"the","start":1354.39,"end":1354.51},{"text":"African","start":1354.51,"end":1354.91},{"text":"group.","start":1354.91,"end":1355.19}]},{"text":"Having carefully looked into the various paragraphs under Article 5, I think we agree with all of these paragraphs, with the exception that we suggest an amendment to paragraph one, that is at the end, which says such exchange becomes feasible.","start":1356.23,"end":1380.71,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Having","start":1356.23,"end":1356.55},{"text":"carefully","start":1356.55,"end":1357.27},{"text":"looked","start":1357.67,"end":1358.07},{"text":"into","start":1358.07,"end":1358.63},{"text":"the","start":1358.79,"end":1358.91},{"text":"various","start":1359.03,"end":1359.51},{"text":"paragraphs","start":1359.51,"end":1360.23},{"text":"under","start":1360.55,"end":1361.19},{"text":"Article","start":1361.43,"end":1361.83},{"text":"5,","start":1361.83,"end":1362.31},{"text":"I","start":1362.87,"end":1362.95},{"text":"think","start":1362.95,"end":1363.43},{"text":"we","start":1363.43,"end":1364.15},{"text":"agree","start":1364.55,"end":1365.19},{"text":"with","start":1365.75,"end":1365.99},{"text":"all","start":1366.39,"end":1366.67},{"text":"of","start":1366.67,"end":1366.75},{"text":"these","start":1366.75,"end":1367.11},{"text":"paragraphs,","start":1367.11,"end":1367.75},{"text":"with","start":1368.23,"end":1368.39},{"text":"the","start":1368.39,"end":1368.47},{"text":"exception","start":1368.47,"end":1369.11},{"text":"that","start":1369.11,"end":1369.43},{"text":"we","start":1369.43,"end":1369.51},{"text":"suggest","start":1369.51,"end":1370.23},{"text":"an","start":1370.99,"end":1371.27},{"text":"amendment","start":1372.51,"end":1373.27},{"text":"to","start":1373.43,"end":1373.99},{"text":"paragraph","start":1374.23,"end":1374.83},{"text":"one,","start":1374.83,"end":1375.19},{"text":"that","start":1375.67,"end":1375.83},{"text":"is","start":1375.83,"end":1375.95},{"text":"at","start":1375.95,"end":1376.03},{"text":"the","start":1376.03,"end":1376.11},{"text":"end,","start":1376.15,"end":1376.51},{"text":"which","start":1376.67,"end":1376.95},{"text":"says","start":1376.95,"end":1377.67},{"text":"such","start":1378.23,"end":1378.47},{"text":"exchange","start":1378.55,"end":1379.75},{"text":"becomes","start":1379.75,"end":1380.23},{"text":"feasible.","start":1380.23,"end":1380.71}]},{"text":"I think that one should be deleted.","start":1381.11,"end":1382.95,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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I don't seem to have any more member states, so INESC, please take the 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I would like to make two comments.","start":1921.27,"end":1924.47,"topics":[],"words":[{"text":"And","start":1921.27,"end":1921.39},{"text":"I","start":1921.39,"end":1921.43},{"text":"would","start":1921.43,"end":1921.55},{"text":"like","start":1921.55,"end":1921.75},{"text":"to","start":1921.75,"end":1922.23},{"text":"make","start":1923.03,"end":1923.15},{"text":"two","start":1923.15,"end":1923.51},{"text":"comments.","start":1923.51,"end":1924.47}]},{"text":"The first is more general.","start":1924.47,"end":1925.47,"topics":[],"words":[{"text":"The","start":1924.47,"end":1924.55},{"text":"first","start":1924.55,"end":1924.79},{"text":"is","start":1924.79,"end":1924.87},{"text":"more","start":1924.87,"end":1925.11},{"text":"general.","start":1925.11,"end":1925.47}]},{"text":"It has to do with the document as a whole.","start":1925.47,"end":1928.63,"topics":[],"words":[{"text":"It","start":1925.47,"end":1925.55},{"text":"has","start":1925.55,"end":1925.83},{"text":"to","start":1925.83,"end":1925.95},{"text":"do","start":1925.99,"end":1926.47},{"text":"with","start":1926.95,"end":1927.27},{"text":"the","start":1927.59,"end":1927.71},{"text":"document","start":1927.71,"end":1928.19},{"text":"as","start":1928.19,"end":1928.27},{"text":"a","start":1928.27,"end":1928.31},{"text":"whole.","start":1928.31,"end":1928.63}]},{"text":"We welcome the efforts made so far, but we consider that the current draft lacks ambition and substance, and it doesn't fulfill the mandate set out in the terms of 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we urge Your Excellencies to have the courage of drafting a solid and effective convention that can be implemented through a conference of parties.","start":1942.79,"end":1954.63,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."}],"words":[{"text":"It","start":2197.99,"end":2198.15},{"text":"is","start":2198.15,"end":2198.31},{"text":"crucial","start":2198.31,"end":2198.71},{"text":"to","start":2198.71,"end":2198.83},{"text":"address","start":2198.83,"end":2199.15},{"text":"the","start":2199.15,"end":2199.23},{"text":"issue","start":2199.23,"end":2199.51},{"text":"of","start":2199.51,"end":2199.59},{"text":"taxation","start":2199.59,"end":2200.23},{"text":"of","start":2200.23,"end":2200.31},{"text":"high","start":2200.31,"end":2200.47},{"text":"net","start":2200.47,"end":2200.63},{"text":"worth","start":2200.63,"end":2200.79},{"text":"individuals","start":2200.79,"end":2201.51},{"text":"as","start":2201.51,"end":2201.59},{"text":"a","start":2201.59,"end":2201.63},{"text":"systemic","start":2201.63,"end":2202.31},{"text":"issue","start":2202.31,"end":2202.79},{"text":"and","start":2202.95,"end":2203.11},{"text":"implement","start":2203.11,"end":2203.59},{"text":"policies","start":2203.59,"end":2204.07},{"text":"that","start":2204.07,"end":2204.23},{"text":"impose","start":2204.23,"end":2204.71},{"text":"direct","start":2204.71,"end":2205.15},{"text":"taxes","start":2205.15,"end":2205.59},{"text":"on","start":2205.59,"end":2205.67},{"text":"the","start":2205.67,"end":2205.87},{"text":"ultra","start":2205.87,"end":2206.23},{"text":"wealthy","start":2206.23,"end":2206.71},{"text":"while","start":2206.83,"end":2207.19},{"text":"also","start":2207.19,"end":2207.43},{"text":"aligning","start":2207.43,"end":2207.91},{"text":"with","start":2207.91,"end":2208.07},{"text":"international","start":2208.15,"end":2208.91},{"text":"human","start":2208.91,"end":2209.27},{"text":"rights","start":2209.27,"end":2209.59},{"text":"law.","start":2209.59,"end":2209.91}]},{"text":"High net worth individuals tax avoidance produces gendered inequality through wealth concentration and regressive fiscal incidents.","start":2210.23,"end":2217.91,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."},{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."},{"key":"coordinated-tax-approaches","label":"Coordinated Tax Approaches and Minimum Taxation","description":"Some interventions went beyond transparency and information exchange to discuss coordinated approaches to taxing the wealthy, including progressive taxation, global minimum tax ideas, and possible international components for taxing extreme wealth. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."},{"key":"coordinated-tax-approaches","label":"Coordinated Tax Approaches and Minimum Taxation","description":"Some interventions went beyond transparency and information exchange to discuss coordinated approaches to taxing the wealthy, including progressive taxation, global minimum tax ideas, and possible international components for taxing extreme wealth. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."},{"key":"coordinated-tax-approaches","label":"Coordinated Tax Approaches and Minimum Taxation","description":"Some interventions went beyond transparency and information exchange to discuss coordinated approaches to taxing the wealthy, including progressive taxation, global minimum tax ideas, and possible international components for taxing extreme wealth. 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Many speakers linked this issue to fairness, domestic revenue mobilization, and reducing inequality."}],"words":[{"text":"It","start":2280.27,"end":2280.43},{"text":"also","start":2280.43,"end":2280.71},{"text":"preserves","start":2280.71,"end":2281.15},{"text":"revenue","start":2281.15,"end":2281.63},{"text":"for","start":2281.63,"end":2281.79},{"text":"care","start":2281.79,"end":2282.07},{"text":"economy","start":2282.07,"end":2282.59},{"text":"investment,","start":2282.59,"end":2283.31},{"text":"including","start":2283.31,"end":2283.79},{"text":"public","start":2283.79,"end":2284.15},{"text":"childcare,","start":2284.35,"end":2284.91},{"text":"enabling","start":2285.15,"end":2285.63},{"text":"women's","start":2285.63,"end":2286.07},{"text":"labor","start":2286.07,"end":2286.35},{"text":"force","start":2286.35,"end":2286.59},{"text":"participation,","start":2286.59,"end":2287.63},{"text":"healthcare,","start":2287.79,"end":2288.43},{"text":"water","start":2288.43,"end":2288.79},{"text":"infrastructure,","start":2288.79,"end":2289.67},{"text":"and","start":2289.67,"end":2289.87},{"text":"social","start":2289.87,"end":2290.19},{"text":"protection,","start":2290.19,"end":2290.79},{"text":"providing","start":2290.79,"end":2291.31},{"text":"income","start":2291.31,"end":2291.63},{"text":"security,","start":2291.63,"end":2292.27},{"text":"enabling","start":2292.47,"end":2292.91},{"text":"women","start":2292.91,"end":2293.23},{"text":"to","start":2293.23,"end":2293.35},{"text":"escape","start":2293.35,"end":2293.75},{"text":"poverty","start":2293.75,"end":2294.19},{"text":"and","start":2294.19,"end":2294.35},{"text":"domestic","start":2294.35,"end":2294.83},{"text":"violence.","start":2294.83,"end":2295.47}]},{"text":"In closing, we reiterate that the convention must deliver concrete mechanisms to ensure that those who have benefited most from this broken global system contribute fairly towards building just, sustainable, and gender just societies and economies.","start":2295.71,"end":2309.87,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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So, you know, while we work on all this, it's necessary that the word HNI is correctly and adequately defined.","start":2347.87,"end":2360.51,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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a reference to uh disclosure by advisors, intermediaries, et cetera.","start":2398.51,"end":2403.67,"topics":[],"words":[{"text":"there's","start":2398.51,"end":2398.79},{"text":"a","start":2398.79,"end":2398.83},{"text":"reference","start":2398.83,"end":2399.15},{"text":"to","start":2399.15,"end":2400.11},{"text":"uh","start":2400.51,"end":2400.55},{"text":"disclosure","start":2400.55,"end":2401.23},{"text":"by","start":2401.71,"end":2401.91},{"text":"advisors,","start":2401.91,"end":2402.55},{"text":"intermediaries,","start":2402.55,"end":2403.19},{"text":"et","start":2403.19,"end":2403.35},{"text":"cetera.","start":2403.35,"end":2403.67}]},{"text":"There's a BEPS action plan 12 dealt with 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para three uh of article is little confusing and it leaves lot of things open.","start":2415.71,"end":2421.07,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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These proposals were often tied to goals such as reducing inequality, financing development, and supporting climate and social spending."}],"words":[{"text":"State","start":2838.27,"end":2838.83},{"text":"parties","start":2838.83,"end":2839.55},{"text":"will","start":2839.55,"end":2839.79},{"text":"ensure","start":2839.87,"end":2840.59},{"text":"effective","start":2840.59,"end":2841.47},{"text":"taxation","start":2841.47,"end":2842.35},{"text":"of","start":2842.75,"end":2842.91},{"text":"high","start":2842.99,"end":2843.39},{"text":"net","start":2843.55,"end":2844.03},{"text":"worth","start":2844.03,"end":2844.35},{"text":"individuals","start":2844.67,"end":2845.71},{"text":"through","start":2846.07,"end":2846.35},{"text":"enhanced","start":2846.35,"end":2847.31},{"text":"transparency,","start":2847.47,"end":2848.67},{"text":"comprehensive","start":2849.31,"end":2850.35},{"text":"reporting,","start":2850.35,"end":2851.39},{"text":"and","start":2851.79,"end":2852.27},{"text":"coordinating","start":2852.59,"end":2853.71},{"text":"enforcement","start":2853.95,"end":2854.91},{"text":"measures.","start":2854.99,"end":2855.71}]},{"text":"Each state party shall establish threshold criteria appropriate to its economic circumstances for identifying high net worth individuals and shall implement automatic exchange of information covering all relevant assets, income sources and beneficial ownership structures.","start":2856.43,"end":2886.35,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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aligns itself with the position of the African group and other states supporting Article 5 on on the high networks individuals to be drafted in a manner that ensures the convention delivers tangible results in addressing tax avoidance, tax evasion in illicit financial flows.","start":3011.59,"end":3029.99,"topics":[{"key":"hni-taxation","label":"Taxation of High-Net-Worth Individuals","description":"A central theme was how to address tax avoidance and evasion by high-net-worth individuals, including whether the convention should contain a dedicated commitment to ensure they are effectively taxed. 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Okay. Right.","start":3089.19,"end":3107.43,"topics":[],"words":[{"text":"Thank","start":3089.19,"end":3089.51},{"text":"you,","start":3089.51,"end":3089.59},{"text":"Tanzania.","start":3089.59,"end":3090.23},{"text":"Okay.","start":3105.63,"end":3105.75},{"text":"Right.","start":3106.87,"end":3107.43}]},{"text":"We don't see a request for any more comments.","start":3109.23,"end":3111.59,"topics":[],"words":[{"text":"We","start":3109.23,"end":3109.31},{"text":"don't","start":3109.31,"end":3109.63},{"text":"see","start":3109.63,"end":3109.83},{"text":"a","start":3109.83,"end":3109.87},{"text":"request","start":3109.87,"end":3110.27},{"text":"for","start":3110.27,"end":3110.39},{"text":"any","start":3110.39,"end":3110.59},{"text":"more","start":3110.59,"end":3110.83},{"text":"comments.","start":3110.83,"end":3111.59}]},{"text":"Before we move to Article 6, we want to take a few minutes break, 10 minutes break, and then we'll come back and 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Article.","start":4818.45,"end":4827.09,"topics":[],"words":[{"text":"We","start":4818.45,"end":4818.77},{"text":"will","start":4821.73,"end":4822.05},{"text":"continue","start":4822.05,"end":4822.77},{"text":"with","start":4823.41,"end":4823.81},{"text":"opening","start":4824.93,"end":4825.41},{"text":"discussion","start":4825.41,"end":4826.05},{"text":"on","start":4826.05,"end":4826.37},{"text":"Article.","start":4826.37,"end":4827.09}]}]},{"sentences":[{"text":"6 and I request that everybody return to their seats and stand ready to discuss this 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Daniel.","start":4836.21,"end":4839.37,"topics":[],"words":[{"text":"And","start":4836.21,"end":4836.33},{"text":"by","start":4836.33,"end":4836.49},{"text":"that,","start":4836.49,"end":4836.73},{"text":"I","start":4836.73,"end":4836.89},{"text":"will","start":4836.89,"end":4837.21},{"text":"defer","start":4837.21,"end":4837.61},{"text":"to","start":4837.61,"end":4838.01},{"text":"the","start":4838.25,"end":4838.33},{"text":"co-leader,","start":4838.33,"end":4838.89},{"text":"Daniel.","start":4838.89,"end":4839.37}]}]},{"sentences":[{"text":"The floor is yours.","start":4839.61,"end":4840.41,"topics":[],"words":[{"text":"The","start":4839.61,"end":4839.73},{"text":"floor","start":4839.73,"end":4839.97},{"text":"is","start":4839.97,"end":4840.05},{"text":"yours.","start":4840.05,"end":4840.41}]}]},{"sentences":[{"text":"Please, everybody, take your 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Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."}],"words":[{"text":"We","start":4892.81,"end":4893.53},{"text":"now","start":4894.49,"end":4894.81},{"text":"will","start":4894.81,"end":4895.05},{"text":"now","start":4895.05,"end":4895.13},{"text":"move","start":4895.13,"end":4895.45},{"text":"to","start":4895.45,"end":4895.57},{"text":"Article","start":4895.61,"end":4896.17},{"text":"6","start":4896.33,"end":4897.05},{"text":"on","start":4898.49,"end":4899.05},{"text":"mutual","start":4899.05,"end":4899.45},{"text":"assistance","start":4899.45,"end":4900.09},{"text":"and","start":4902.65,"end":4902.81},{"text":"we'll","start":4902.81,"end":4903.05},{"text":"invite","start":4903.05,"end":4903.45},{"text":"comments","start":4903.45,"end":4904.01},{"text":"from","start":4904.01,"end":4904.49},{"text":"member","start":4905.05,"end":4905.33},{"text":"states","start":4905.33,"end":4905.85},{"text":"and","start":4907.45,"end":4908.01},{"text":"other","start":4908.37,"end":4908.57},{"text":"stakeholders.","start":4908.57,"end":4909.37}]},{"text":"Now, okay, let me quickly go through.","start":4910.97,"end":4913.13,"topics":[],"words":[{"text":"Now,","start":4910.97,"end":4911.25},{"text":"okay,","start":4911.25,"end":4911.37},{"text":"let","start":4911.73,"end":4911.85},{"text":"me","start":4912.09,"end":4912.25},{"text":"quickly","start":4912.25,"end":4912.57},{"text":"go","start":4912.57,"end":4912.73},{"text":"through.","start":4912.81,"end":4913.13}]},{"text":"Now, Article 6, as we have it, talks about the mutual administrative assistance.","start":4917.73,"end":4923.89,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"See,","start":4929.09,"end":4929.21},{"text":"the","start":4929.21,"end":4929.37},{"text":"State","start":4929.37,"end":4929.57},{"text":"Parties","start":4929.57,"end":4929.97},{"text":"recognize","start":4929.97,"end":4930.53},{"text":"that","start":4930.53,"end":4930.69},{"text":"domestic","start":4930.69,"end":4931.13},{"text":"resource","start":4931.13,"end":4931.57},{"text":"mobilization","start":4931.57,"end":4932.29},{"text":"depends","start":4933.01,"end":4933.33},{"text":"on","start":4933.33,"end":4933.41},{"text":"the","start":4933.41,"end":4933.53},{"text":"ability","start":4933.53,"end":4933.93},{"text":"of","start":4933.93,"end":4934.05},{"text":"all","start":4934.05,"end":4934.21},{"text":"States","start":4934.21,"end":4934.53},{"text":"to","start":4934.53,"end":4934.73},{"text":"enforce","start":4934.73,"end":4935.25},{"text":"their","start":4935.29,"end":4935.41},{"text":"domestic","start":4935.41,"end":4935.89},{"text":"tax","start":4935.89,"end":4936.21},{"text":"laws.","start":4936.21,"end":4936.77}]},{"text":"Accordingly, state parties shall afford one another the widest measure of mutual administrative assistance, including through exchange of information for tax purposes, to support the administration or enforcement of the domestic laws regarding taxes of every kind and description by another state party.","start":4937.69,"end":4955.77,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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So Chair, I speak on behalf of the Africa group.","start":5049.07,"end":5054.51,"topics":[],"words":[{"text":"Thank","start":5049.07,"end":5049.35},{"text":"you,","start":5049.39,"end":5049.47},{"text":"Chair.","start":5049.47,"end":5049.75},{"text":"So","start":5051.47,"end":5051.67},{"text":"Chair,","start":5051.71,"end":5051.91},{"text":"I","start":5051.91,"end":5052.03},{"text":"speak","start":5052.03,"end":5052.47},{"text":"on","start":5052.47,"end":5052.59},{"text":"behalf","start":5052.59,"end":5053.03},{"text":"of","start":5053.03,"end":5053.23},{"text":"the","start":5053.63,"end":5053.83},{"text":"Africa","start":5053.83,"end":5054.19},{"text":"group.","start":5054.19,"end":5054.51}]},{"text":"I wish by underscoring that this article that we are now considering, the mutual administrative assistance in tax matters, is a very key backbone of international cooperation.","start":5056.01,"end":5068.17,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"We","start":5082.01,"end":5082.25},{"text":"believe","start":5082.25,"end":5082.61},{"text":"that","start":5082.61,"end":5083.13},{"text":"effective","start":5083.69,"end":5084.37},{"text":"and","start":5084.37,"end":5084.49},{"text":"dictable","start":5084.49,"end":5085.13},{"text":"sharing","start":5085.13,"end":5085.53},{"text":"of","start":5085.57,"end":5085.69},{"text":"information","start":5085.69,"end":5086.49},{"text":"and","start":5086.57,"end":5086.81},{"text":"other","start":5086.81,"end":5087.01},{"text":"elements","start":5087.01,"end":5087.49},{"text":"of","start":5087.49,"end":5087.61},{"text":"administrative","start":5087.61,"end":5088.33},{"text":"assistance","start":5088.33,"end":5088.93},{"text":"if","start":5089.93,"end":5090.09},{"text":"properly","start":5090.09,"end":5090.89},{"text":"and","start":5090.89,"end":5091.09},{"text":"implemented","start":5091.09,"end":5091.85},{"text":"such","start":5093.21,"end":5093.53},{"text":"that","start":5093.53,"end":5093.73},{"text":"we","start":5093.73,"end":5093.81},{"text":"are","start":5093.81,"end":5093.89},{"text":"able","start":5093.89,"end":5094.09},{"text":"to","start":5094.09,"end":5094.25},{"text":"fight","start":5094.25,"end":5094.93},{"text":"tax","start":5094.93,"end":5095.21},{"text":"evasion,","start":5095.21,"end":5095.85},{"text":"aggressive","start":5096.81,"end":5097.29},{"text":"tax","start":5097.29,"end":5097.53},{"text":"avoidance,","start":5097.53,"end":5098.33},{"text":"we","start":5100.17,"end":5100.41},{"text":"at","start":5100.41,"end":5100.57},{"text":"least","start":5100.57,"end":5100.89},{"text":"achieve","start":5100.89,"end":5101.37},{"text":"this","start":5101.37,"end":5101.77},{"text":"and","start":5102.01,"end":5102.29},{"text":"therefore","start":5102.29,"end":5102.69},{"text":"from","start":5102.69,"end":5102.97},{"text":"developing","start":5102.97,"end":5103.45},{"text":"country","start":5103.45,"end":5103.77},{"text":"perspective","start":5103.77,"end":5104.45},{"text":"including","start":5104.73,"end":5105.41},{"text":"from","start":5105.41,"end":5105.69},{"text":"Africa","start":5105.69,"end":5106.25},{"text":"we","start":5107.05,"end":5107.21},{"text":"find","start":5107.21,"end":5107.49},{"text":"this","start":5107.49,"end":5107.69},{"text":"article","start":5107.69,"end":5108.13},{"text":"central","start":5108.13,"end":5108.61},{"text":"to","start":5108.61,"end":5108.81},{"text":"enabling","start":5108.85,"end":5109.45},{"text":"domestic","start":5110.01,"end":5110.53},{"text":"resource","start":5110.53,"end":5110.81},{"text":"mobilization","start":5110.81,"end":5111.69},{"text":"and","start":5111.85,"end":5112.09},{"text":"also","start":5112.09,"end":5112.73},{"text":"achieving","start":5113.17,"end":5113.73},{"text":"the","start":5113.73,"end":5113.81},{"text":"sustainable","start":5113.81,"end":5114.45},{"text":"development","start":5114.45,"end":5114.93},{"text":"goals","start":5114.93,"end":5115.33},{"text":"that","start":5115.33,"end":5115.65},{"text":"are","start":5115.65,"end":5115.73},{"text":"key","start":5115.73,"end":5116.13},{"text":"for","start":5116.13,"end":5116.41},{"text":"our","start":5116.41,"end":5116.53},{"text":"countries.","start":5116.53,"end":5117.17}]},{"text":"Chair, Article 6 as is currently drafted provides a solid foundation for that from the perspective of the African group.","start":5119.09,"end":5130.69,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."}],"words":[{"text":"Chair,","start":5119.09,"end":5119.49},{"text":"Article","start":5120.65,"end":5121.01},{"text":"6","start":5121.01,"end":5121.37},{"text":"as","start":5121.65,"end":5121.81},{"text":"is","start":5121.81,"end":5122.05},{"text":"currently","start":5122.05,"end":5122.77},{"text":"drafted","start":5123.41,"end":5124.05},{"text":"provides","start":5124.53,"end":5125.17},{"text":"a","start":5125.17,"end":5125.21},{"text":"solid","start":5125.21,"end":5125.81},{"text":"foundation","start":5125.89,"end":5126.77},{"text":"for","start":5126.77,"end":5126.93},{"text":"that","start":5126.93,"end":5127.33},{"text":"from","start":5128.29,"end":5128.49},{"text":"the","start":5128.49,"end":5128.61},{"text":"perspective","start":5128.61,"end":5129.25},{"text":"of","start":5129.25,"end":5129.49},{"text":"the","start":5129.73,"end":5129.93},{"text":"African","start":5129.93,"end":5130.29},{"text":"group.","start":5130.29,"end":5130.69}]},{"text":"However, we still believe that certain refinements are needed to ensure that this article is not only extensive in scope but is also practical, it's fair and it's also responsive to the capacity realities.","start":5131.49,"end":5146.85,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. 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it is our view that we shouldn't take it to chance that everyone, um, we are on the same page in terms of what we understand to be the scope of administrative assistance, and some for sometimes people think it's limited to exchange information, and therefore it's our view that at a high level we provide the scope, uh, of what we we propose to be included and therefore that's why we've elaborated the elements of administrative assistance that should be under this scope.","start":5333.05,"end":5364.33,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"One","start":5458.57,"end":5459.05},{"text":"is","start":5459.93,"end":5460.09},{"text":"that","start":5460.09,"end":5460.41},{"text":"whilst","start":5460.41,"end":5460.81},{"text":"we","start":5460.81,"end":5460.97},{"text":"agree","start":5460.97,"end":5461.45},{"text":"that","start":5461.45,"end":5461.85},{"text":"Information","start":5463.25,"end":5463.77},{"text":"should","start":5463.77,"end":5463.97},{"text":"be","start":5463.97,"end":5464.09},{"text":"kept","start":5464.09,"end":5464.37},{"text":"secret","start":5464.37,"end":5464.81},{"text":"and","start":5464.81,"end":5465.13},{"text":"states","start":5465.29,"end":5465.73},{"text":"should","start":5465.73,"end":5466.01},{"text":"abide","start":5466.01,"end":5466.65},{"text":"by","start":5466.65,"end":5466.81},{"text":"the","start":5466.81,"end":5466.93},{"text":"confidentiality","start":5466.93,"end":5468.25},{"text":"that","start":5468.81,"end":5469.05},{"text":"is","start":5469.05,"end":5469.21},{"text":"needed.","start":5469.21,"end":5469.69}]},{"text":"It is our proposal that we should provide an exception and in that line we are proposing that we have an insertion of a text where we have any information obtained by a state party under articles five and six of this convention, we insert the words except as otherwise agreed by the conference of the parties shall, comma shall, be treated as secret.","start":5470.73,"end":5498.41,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."},{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"We","start":5580.29,"end":5580.53},{"text":"note","start":5580.53,"end":5581.01},{"text":"that","start":5581.01,"end":5581.17},{"text":"there's","start":5581.17,"end":5581.45},{"text":"a","start":5581.45,"end":5581.49},{"text":"paragraph","start":5581.49,"end":5582.21},{"text":"talking","start":5582.61,"end":5582.93},{"text":"of","start":5582.97,"end":5583.09},{"text":"constitutional","start":5583.09,"end":5583.77},{"text":"limitations","start":5584.37,"end":5585.49},{"text":"and","start":5586.05,"end":5586.29},{"text":"also","start":5586.29,"end":5587.01},{"text":"with","start":5587.33,"end":5587.57},{"text":"respect","start":5587.57,"end":5588.09},{"text":"to","start":5588.09,"end":5588.17},{"text":"tax","start":5588.21,"end":5588.53},{"text":"dates.","start":5588.53,"end":5589.01}]},{"text":"We are proposing that that be deleted.","start":5589.73,"end":5591.65,"topics":[],"words":[{"text":"We","start":5589.73,"end":5589.89},{"text":"are","start":5589.89,"end":5590.05},{"text":"proposing","start":5590.05,"end":5590.41},{"text":"that","start":5590.41,"end":5590.65},{"text":"that","start":5590.65,"end":5590.93},{"text":"be","start":5590.93,"end":5591.05},{"text":"deleted.","start":5591.05,"end":5591.65}]},{"text":"We've put assistance in tax collection in our paragraph two as a scope.","start":5591.89,"end":5596.53,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"We","start":5819.69,"end":5819.85},{"text":"feel","start":5819.85,"end":5820.17},{"text":"though","start":5820.33,"end":5820.65},{"text":"that","start":5820.65,"end":5820.89},{"text":"the","start":5820.89,"end":5821.01},{"text":"current","start":5821.05,"end":5821.53},{"text":"version","start":5821.53,"end":5822.25},{"text":"can","start":5822.41,"end":5822.73},{"text":"be","start":5822.73,"end":5822.81},{"text":"refined","start":5822.81,"end":5823.29},{"text":"further.","start":5823.29,"end":5823.77}]},{"text":"Firstly, Article 1, India is concerned that this article might lose its focus and also might not be scoped very properly currently.","start":5825.05,"end":5835.41,"topics":[],"words":[{"text":"Firstly,","start":5825.05,"end":5825.69},{"text":"Article","start":5825.69,"end":5826.17},{"text":"1,","start":5826.17,"end":5826.57},{"text":"India","start":5826.81,"end":5827.25},{"text":"is","start":5827.37,"end":5827.85},{"text":"concerned","start":5829.05,"end":5829.65},{"text":"that","start":5829.65,"end":5829.89},{"text":"this","start":5829.89,"end":5830.29},{"text":"article","start":5830.29,"end":5830.77},{"text":"might","start":5830.77,"end":5831.09},{"text":"lose","start":5831.69,"end":5831.97},{"text":"its","start":5831.97,"end":5832.21},{"text":"focus","start":5832.21,"end":5832.73},{"text":"and","start":5832.73,"end":5832.85},{"text":"also","start":5832.85,"end":5833.25},{"text":"might","start":5833.25,"end":5833.41},{"text":"not","start":5833.41,"end":5833.61},{"text":"be","start":5833.61,"end":5833.73},{"text":"scoped","start":5833.73,"end":5834.21},{"text":"very","start":5834.21,"end":5834.45},{"text":"properly","start":5834.45,"end":5834.93},{"text":"currently.","start":5834.93,"end":5835.41}]},{"text":"We propose that we include very specific and clarification language which states that, which states reiterates our commitment to mutual administrative assistance and to assistance in collection of taxes.","start":5835.81,"end":5850.53,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"We","start":5851.17,"end":5851.41},{"text":"feel","start":5851.41,"end":5851.81},{"text":"that","start":5851.81,"end":5852.13},{"text":"the","start":5852.61,"end":5852.73},{"text":"second-half","start":5852.73,"end":5853.45},{"text":"of","start":5853.45,"end":5853.57},{"text":"this","start":5853.57,"end":5853.73},{"text":"paragraph","start":5853.73,"end":5854.33},{"text":"which","start":5854.33,"end":5854.77},{"text":"elaborates","start":5854.85,"end":5855.53},{"text":"on","start":5855.53,"end":5855.69},{"text":"what","start":5855.69,"end":5856.05},{"text":"this","start":5856.05,"end":5856.37},{"text":"administrative","start":5856.37,"end":5856.97},{"text":"assistance","start":5856.97,"end":5857.57},{"text":"will","start":5857.57,"end":5857.81},{"text":"be","start":5857.81,"end":5858.13},{"text":"can","start":5858.77,"end":5859.25},{"text":"be","start":5859.65,"end":5859.89},{"text":"covered","start":5859.89,"end":5860.33},{"text":"in","start":5860.33,"end":5860.69},{"text":"later","start":5860.93,"end":5861.25},{"text":"articles","start":5861.25,"end":5861.73},{"text":"of","start":5861.73,"end":5861.89},{"text":"exchange","start":5861.89,"end":5862.29},{"text":"of","start":5862.29,"end":5862.37},{"text":"information.","start":5862.37,"end":5863.09}]},{"text":"On paragraph two, while we acknowledge the importance of identification and elimination of administrative barriers, our domestic experience in mutual administrative assistance matters has reinforced our belief that this should not come at the cost of procedural safeguards.","start":5863.81,"end":5883.97,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."},{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."}],"words":[{"text":"On","start":5863.81,"end":5863.97},{"text":"paragraph","start":5863.97,"end":5864.45},{"text":"two,","start":5864.45,"end":5864.93},{"text":"while","start":5865.21,"end":5865.73},{"text":"we","start":5865.73,"end":5866.21},{"text":"acknowledge","start":5867.65,"end":5868.37},{"text":"the","start":5868.77,"end":5868.85},{"text":"importance","start":5869.17,"end":5869.81},{"text":"of","start":5869.89,"end":5870.13},{"text":"identification","start":5870.13,"end":5871.17},{"text":"and","start":5871.17,"end":5871.45},{"text":"elimination","start":5871.45,"end":5872.13},{"text":"of","start":5872.13,"end":5872.37},{"text":"administrative","start":5872.37,"end":5873.01},{"text":"barriers,","start":5873.01,"end":5873.65},{"text":"our","start":5874.21,"end":5874.53},{"text":"domestic","start":5874.53,"end":5875.05},{"text":"experience","start":5875.05,"end":5875.73},{"text":"in","start":5875.73,"end":5876.21},{"text":"mutual","start":5876.41,"end":5876.77},{"text":"administrative","start":5876.77,"end":5877.37},{"text":"assistance","start":5877.37,"end":5877.89},{"text":"matters","start":5877.89,"end":5878.37},{"text":"has","start":5878.37,"end":5878.77},{"text":"reinforced","start":5879.09,"end":5879.81},{"text":"our","start":5879.81,"end":5879.89},{"text":"belief","start":5879.89,"end":5880.37},{"text":"that","start":5880.61,"end":5880.77},{"text":"this","start":5880.77,"end":5881.17},{"text":"should","start":5881.17,"end":5881.41},{"text":"not","start":5881.41,"end":5881.65},{"text":"come","start":5881.65,"end":5881.97},{"text":"at","start":5881.97,"end":5882.05},{"text":"the","start":5882.05,"end":5882.21},{"text":"cost","start":5882.21,"end":5882.53},{"text":"of","start":5882.53,"end":5882.61},{"text":"procedural","start":5882.61,"end":5883.21},{"text":"safeguards.","start":5883.21,"end":5883.97}]},{"text":"Therefore, we propose to include the phrase \"without compromising procedural safeguards\" in paragraph 2.","start":5884.49,"end":5891.61,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"Therefore,","start":5884.49,"end":5885.01},{"text":"we","start":5885.01,"end":5885.13},{"text":"propose","start":5885.13,"end":5885.69},{"text":"to","start":5885.69,"end":5885.81},{"text":"include","start":5885.81,"end":5886.41},{"text":"the","start":5886.41,"end":5886.49},{"text":"phrase","start":5886.49,"end":5887.05},{"text":"\"without","start":5887.09,"end":5887.69},{"text":"compromising","start":5888.09,"end":5888.89},{"text":"procedural","start":5888.89,"end":5889.61},{"text":"safeguards\"","start":5889.61,"end":5890.41},{"text":"in","start":5890.57,"end":5890.73},{"text":"paragraph","start":5890.73,"end":5891.29},{"text":"2.","start":5891.29,"end":5891.61}]},{"text":"Coming to paragraph 3 of the current draft, we feel that these confidentiality safeguards and measures are something which covers all sorts of exchange of information that will be covered under article 5, under article 6 and any other articles of this convention.","start":5892.73,"end":5910.25,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Coming","start":5892.73,"end":5893.05},{"text":"to","start":5893.05,"end":5893.13},{"text":"paragraph","start":5893.13,"end":5893.69},{"text":"3","start":5893.69,"end":5893.97},{"text":"of","start":5893.97,"end":5894.05},{"text":"the","start":5894.05,"end":5894.17},{"text":"current","start":5894.17,"end":5894.53},{"text":"draft,","start":5894.53,"end":5895.05},{"text":"we","start":5896.13,"end":5896.33},{"text":"feel","start":5896.33,"end":5896.73},{"text":"that","start":5896.73,"end":5897.21},{"text":"these","start":5897.61,"end":5898.17},{"text":"confidentiality","start":5898.17,"end":5899.21},{"text":"safeguards","start":5899.21,"end":5899.97},{"text":"and","start":5899.97,"end":5900.09},{"text":"measures","start":5900.09,"end":5900.73},{"text":"are","start":5900.73,"end":5900.81},{"text":"something","start":5900.81,"end":5901.29},{"text":"which","start":5901.29,"end":5901.61},{"text":"covers","start":5901.93,"end":5902.49},{"text":"all","start":5902.65,"end":5902.97},{"text":"sorts","start":5902.97,"end":5903.29},{"text":"of","start":5903.29,"end":5903.41},{"text":"exchange","start":5903.41,"end":5903.81},{"text":"of","start":5903.81,"end":5903.93},{"text":"information","start":5903.93,"end":5904.49},{"text":"that","start":5904.49,"end":5904.65},{"text":"will","start":5904.65,"end":5904.77},{"text":"be","start":5904.77,"end":5904.89},{"text":"covered","start":5904.89,"end":5905.21},{"text":"under","start":5905.21,"end":5905.49},{"text":"article","start":5905.49,"end":5905.85},{"text":"5,","start":5905.85,"end":5906.21},{"text":"under","start":5906.21,"end":5906.53},{"text":"article","start":5906.53,"end":5907.05},{"text":"6","start":5907.05,"end":5907.41},{"text":"and","start":5907.41,"end":5907.53},{"text":"any","start":5907.53,"end":5907.85},{"text":"other","start":5908.49,"end":5908.73},{"text":"articles","start":5908.73,"end":5909.21},{"text":"of","start":5909.21,"end":5909.29},{"text":"this","start":5909.29,"end":5909.53},{"text":"convention.","start":5909.53,"end":5910.25}]},{"text":"Therefore, these confidentiality standards should probably be taken to another article which is a specific UI article we have been discussing in yesterday and today as well.","start":5910.57,"end":5923.65,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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moment in her national capacity.","start":6260.61,"end":6269.09,"topics":[],"words":[{"text":"Ghana","start":6260.61,"end":6261.45},{"text":"aligns","start":6261.45,"end":6262.05},{"text":"this","start":6262.37,"end":6262.65},{"text":"intervention","start":6262.65,"end":6263.33},{"text":"with","start":6263.33,"end":6263.53},{"text":"that","start":6263.53,"end":6263.77},{"text":"of","start":6263.77,"end":6263.89},{"text":"the","start":6263.89,"end":6264.17},{"text":"Africa","start":6264.17,"end":6264.61},{"text":"group","start":6264.61,"end":6264.93},{"text":"and","start":6265.41,"end":6265.65},{"text":"speaks","start":6265.65,"end":6266.05},{"text":"at","start":6266.05,"end":6266.13},{"text":"this","start":6266.13,"end":6266.37},{"text":"moment","start":6266.37,"end":6266.85},{"text":"in","start":6266.85,"end":6267.25},{"text":"her","start":6267.25,"end":6267.57},{"text":"national","start":6267.57,"end":6268.21},{"text":"capacity.","start":6268.21,"end":6269.09}]},{"text":"Let me also begin by emphasizing that mutual administrative assistance in tax matters forms the cornerstone of effective international tax cooperation.","start":6269.97,"end":6279.65,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."}],"words":[{"text":"Let","start":6269.97,"end":6270.09},{"text":"me","start":6270.09,"end":6270.29},{"text":"also","start":6270.29,"end":6270.61},{"text":"begin","start":6270.61,"end":6270.93},{"text":"by","start":6270.93,"end":6271.17},{"text":"emphasizing","start":6271.17,"end":6272.13},{"text":"that","start":6272.45,"end":6272.77},{"text":"mutual","start":6272.77,"end":6273.33},{"text":"administrative","start":6273.33,"end":6274.05},{"text":"assistance","start":6274.05,"end":6274.65},{"text":"in","start":6274.65,"end":6274.77},{"text":"tax","start":6274.77,"end":6275.09},{"text":"matters","start":6275.09,"end":6275.65},{"text":"forms","start":6275.97,"end":6276.45},{"text":"the","start":6276.45,"end":6276.57},{"text":"cornerstone","start":6276.57,"end":6277.33},{"text":"of","start":6277.33,"end":6277.49},{"text":"effective","start":6277.53,"end":6277.97},{"text":"international","start":6277.97,"end":6278.53},{"text":"tax","start":6278.53,"end":6278.77},{"text":"cooperation.","start":6278.77,"end":6279.65}]},{"text":"And without a fair and efficient information, our shared efforts to combat illicit financial flows, tax evasion and aggressive tax avoidance would be akin to fetching water in a leaking basket.","start":6280.29,"end":6293.97,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"And","start":6280.29,"end":6280.49},{"text":"without","start":6280.49,"end":6280.97},{"text":"a","start":6280.97,"end":6281.01},{"text":"fair","start":6281.01,"end":6281.21},{"text":"and","start":6281.21,"end":6281.49},{"text":"efficient","start":6281.49,"end":6282.05},{"text":"information,","start":6282.05,"end":6282.85},{"text":"our","start":6283.25,"end":6283.41},{"text":"shared","start":6283.41,"end":6283.89},{"text":"efforts","start":6283.89,"end":6284.45},{"text":"to","start":6284.45,"end":6284.61},{"text":"combat","start":6284.61,"end":6285.01},{"text":"illicit","start":6285.01,"end":6285.49},{"text":"financial","start":6285.49,"end":6286.01},{"text":"flows,","start":6286.01,"end":6286.69},{"text":"tax","start":6287.69,"end":6287.89},{"text":"evasion","start":6287.89,"end":6288.45},{"text":"and","start":6288.45,"end":6288.69},{"text":"aggressive","start":6288.69,"end":6289.09},{"text":"tax","start":6289.09,"end":6289.41},{"text":"avoidance","start":6289.41,"end":6290.13},{"text":"would","start":6290.61,"end":6290.85},{"text":"be","start":6290.85,"end":6291.01},{"text":"akin","start":6291.01,"end":6291.41},{"text":"to","start":6291.41,"end":6291.53},{"text":"fetching","start":6291.57,"end":6291.97},{"text":"water","start":6291.97,"end":6292.53},{"text":"in","start":6292.53,"end":6292.81},{"text":"a","start":6292.81,"end":6292.85},{"text":"leaking","start":6292.85,"end":6293.29},{"text":"basket.","start":6293.29,"end":6293.97}]},{"text":"It would never get full.","start":6294.37,"end":6295.73,"topics":[],"words":[{"text":"It","start":6294.37,"end":6294.57},{"text":"would","start":6294.57,"end":6294.69},{"text":"never","start":6294.69,"end":6295.01},{"text":"get","start":6295.01,"end":6295.25},{"text":"full.","start":6295.25,"end":6295.73}]},{"text":"For Ghana, this principle is vital to strengthening domestic resource mobilization and advancing progress towards sustainable development.","start":6296.53,"end":6305.41,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"For","start":6296.53,"end":6296.69},{"text":"Ghana,","start":6296.69,"end":6297.25},{"text":"this","start":6297.41,"end":6297.73},{"text":"principle","start":6297.73,"end":6298.29},{"text":"is","start":6298.29,"end":6298.49},{"text":"vital","start":6298.49,"end":6299.09},{"text":"to","start":6299.25,"end":6299.41},{"text":"strengthening","start":6299.41,"end":6299.93},{"text":"domestic","start":6299.93,"end":6300.37},{"text":"resource","start":6300.37,"end":6300.77},{"text":"mobilization","start":6300.77,"end":6301.73},{"text":"and","start":6302.05,"end":6302.25},{"text":"advancing","start":6302.25,"end":6302.93},{"text":"progress","start":6302.93,"end":6303.57},{"text":"towards","start":6303.57,"end":6304.01},{"text":"sustainable","start":6304.01,"end":6304.61},{"text":"development.","start":6304.61,"end":6305.41}]},{"text":"We believe that Article 6, as currently drafted, provides a good basis to begin discussions but from our perspective some amendments are required on widening the scope of mutual assistance we we support in article six the retention of the phrase the widest measure of mutual assistance and request the inclusion of and in brackets uh tax matters this would make the provision more comprehensive and consistent with evolving tax standards.","start":6306.29,"end":6344.45,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."},{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"We","start":6306.29,"end":6306.53},{"text":"believe","start":6306.53,"end":6306.93},{"text":"that","start":6306.93,"end":6307.17},{"text":"Article","start":6307.17,"end":6307.61},{"text":"6,","start":6307.61,"end":6308.05},{"text":"as","start":6308.05,"end":6308.29},{"text":"currently","start":6308.29,"end":6308.73},{"text":"drafted,","start":6308.73,"end":6309.33},{"text":"provides","start":6309.65,"end":6310.53},{"text":"a","start":6310.85,"end":6310.89},{"text":"good","start":6310.89,"end":6311.09},{"text":"basis","start":6311.09,"end":6311.73},{"text":"to","start":6311.73,"end":6311.89},{"text":"begin","start":6311.89,"end":6312.45},{"text":"discussions","start":6312.45,"end":6313.33},{"text":"but","start":6313.65,"end":6313.81},{"text":"from","start":6313.81,"end":6314.29},{"text":"our","start":6314.37,"end":6314.53},{"text":"perspective","start":6314.53,"end":6315.41},{"text":"some","start":6315.65,"end":6316.13},{"text":"amendments","start":6316.13,"end":6317.01},{"text":"are","start":6317.01,"end":6317.29},{"text":"required","start":6317.29,"end":6317.97},{"text":"on","start":6319.41,"end":6319.65},{"text":"widening","start":6319.65,"end":6320.13},{"text":"the","start":6320.13,"end":6320.25},{"text":"scope","start":6320.25,"end":6320.61},{"text":"of","start":6320.61,"end":6320.69},{"text":"mutual","start":6320.69,"end":6321.33},{"text":"assistance","start":6321.33,"end":6322.21},{"text":"we","start":6322.61,"end":6323.25},{"text":"we","start":6323.49,"end":6323.73},{"text":"support","start":6323.73,"end":6324.21},{"text":"in","start":6324.21,"end":6324.37},{"text":"article","start":6324.37,"end":6324.77},{"text":"six","start":6324.77,"end":6325.25},{"text":"the","start":6325.41,"end":6325.53},{"text":"retention","start":6325.53,"end":6326.17},{"text":"of","start":6326.17,"end":6326.29},{"text":"the","start":6326.29,"end":6326.41},{"text":"phrase","start":6326.41,"end":6327.01},{"text":"the","start":6327.25,"end":6327.37},{"text":"widest","start":6327.37,"end":6328.17},{"text":"measure","start":6328.45,"end":6329.01},{"text":"of","start":6329.41,"end":6329.65},{"text":"mutual","start":6330.53,"end":6330.97},{"text":"assistance","start":6330.97,"end":6331.81},{"text":"and","start":6332.17,"end":6332.33},{"text":"request","start":6332.33,"end":6332.97},{"text":"the","start":6332.97,"end":6333.05},{"text":"inclusion","start":6333.05,"end":6333.89},{"text":"of","start":6333.89,"end":6334.29},{"text":"and","start":6334.77,"end":6335.09},{"text":"in","start":6335.09,"end":6335.25},{"text":"brackets","start":6335.25,"end":6335.81},{"text":"uh","start":6335.81,"end":6335.89},{"text":"tax","start":6336.37,"end":6336.77},{"text":"matters","start":6336.77,"end":6337.41},{"text":"this","start":6337.89,"end":6338.13},{"text":"would","start":6338.13,"end":6338.29},{"text":"make","start":6338.29,"end":6338.49},{"text":"the","start":6338.49,"end":6338.61},{"text":"provision","start":6338.61,"end":6339.17},{"text":"more","start":6339.17,"end":6339.41},{"text":"comprehensive","start":6339.41,"end":6340.37},{"text":"and","start":6340.77,"end":6340.93},{"text":"consistent","start":6340.93,"end":6341.97},{"text":"with","start":6342.05,"end":6342.29},{"text":"evolving","start":6342.29,"end":6343.01},{"text":"tax","start":6343.01,"end":6343.61},{"text":"standards.","start":6343.61,"end":6344.45}]},{"text":"We also support the deletion as proposed by the Africa group.","start":6346.29,"end":6351.01,"topics":[],"words":[{"text":"We","start":6346.29,"end":6346.53},{"text":"also","start":6346.53,"end":6346.77},{"text":"support","start":6346.77,"end":6347.33},{"text":"the","start":6347.33,"end":6347.49},{"text":"deletion","start":6347.49,"end":6348.45},{"text":"as","start":6348.77,"end":6349.01},{"text":"proposed","start":6349.01,"end":6349.57},{"text":"by","start":6349.57,"end":6349.81},{"text":"the","start":6349.81,"end":6349.97},{"text":"Africa","start":6350.13,"end":6350.61},{"text":"group.","start":6350.61,"end":6351.01}]},{"text":"On the range of information to be exchanged, we propose that the-- we support the proposal of the Africa group that the list of information such as revenues, expenses, profits, taxes paid, tax planning strategies, tax restructuring arrangements and the nature of activities be deleted.","start":6352.53,"end":6373.57,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"On","start":6352.53,"end":6352.77},{"text":"the","start":6352.77,"end":6352.85},{"text":"range","start":6352.85,"end":6353.25},{"text":"of","start":6353.25,"end":6353.41},{"text":"information","start":6353.41,"end":6354.13},{"text":"to","start":6354.13,"end":6354.21},{"text":"be","start":6354.21,"end":6354.37},{"text":"exchanged,","start":6354.37,"end":6355.05},{"text":"we","start":6355.41,"end":6355.57},{"text":"propose","start":6355.57,"end":6356.21},{"text":"that","start":6356.21,"end":6356.85},{"text":"the--","start":6357.25,"end":6357.33},{"text":"we","start":6357.57,"end":6357.81},{"text":"support","start":6357.81,"end":6358.21},{"text":"the","start":6358.21,"end":6358.29},{"text":"proposal","start":6358.29,"end":6358.93},{"text":"of","start":6358.93,"end":6359.01},{"text":"the","start":6359.01,"end":6359.13},{"text":"Africa","start":6359.13,"end":6359.57},{"text":"group","start":6359.57,"end":6359.97},{"text":"that","start":6360.21,"end":6360.45},{"text":"the","start":6360.45,"end":6360.53},{"text":"list","start":6360.53,"end":6360.85},{"text":"of","start":6360.85,"end":6361.01},{"text":"information","start":6361.01,"end":6361.73},{"text":"such","start":6361.73,"end":6362.05},{"text":"as","start":6362.05,"end":6362.29},{"text":"revenues,","start":6362.53,"end":6363.33},{"text":"expenses,","start":6363.45,"end":6364.13},{"text":"profits,","start":6364.13,"end":6364.69},{"text":"taxes","start":6364.69,"end":6365.41},{"text":"paid,","start":6365.41,"end":6365.89},{"text":"tax","start":6366.29,"end":6366.61},{"text":"planning","start":6366.61,"end":6366.97},{"text":"strategies,","start":6366.97,"end":6367.89},{"text":"tax","start":6368.21,"end":6368.85},{"text":"restructuring","start":6369.01,"end":6369.89},{"text":"arrangements","start":6369.89,"end":6370.65},{"text":"and","start":6370.93,"end":6371.13},{"text":"the","start":6371.13,"end":6371.21},{"text":"nature","start":6371.21,"end":6371.81},{"text":"of","start":6371.81,"end":6371.97},{"text":"activities","start":6371.97,"end":6372.77},{"text":"be","start":6372.77,"end":6372.93},{"text":"deleted.","start":6372.93,"end":6373.57}]},{"text":"also request for the inclusion of the following, particularly in the first line of paragraph one, and we support the Africa group's position of including any kind in that paragraph.","start":6375.07,"end":6389.43,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"also","start":6375.07,"end":6375.19},{"text":"request","start":6375.19,"end":6375.75},{"text":"for","start":6375.75,"end":6375.91},{"text":"the","start":6375.91,"end":6375.99},{"text":"inclusion","start":6375.99,"end":6376.59},{"text":"of","start":6376.59,"end":6376.71},{"text":"the","start":6376.71,"end":6376.79},{"text":"following,","start":6376.79,"end":6377.59},{"text":"particularly","start":6378.87,"end":6379.51},{"text":"in","start":6379.51,"end":6379.59},{"text":"the","start":6379.59,"end":6379.75},{"text":"first","start":6379.75,"end":6380.07},{"text":"line","start":6380.07,"end":6380.55},{"text":"of","start":6380.55,"end":6380.71},{"text":"paragraph","start":6380.71,"end":6381.27},{"text":"one,","start":6381.27,"end":6381.67},{"text":"and","start":6382.23,"end":6382.39},{"text":"we","start":6382.39,"end":6382.87},{"text":"support","start":6383.03,"end":6383.47},{"text":"the","start":6383.47,"end":6383.55},{"text":"Africa","start":6383.55,"end":6383.83},{"text":"group's","start":6383.83,"end":6384.47},{"text":"position","start":6384.71,"end":6385.27},{"text":"of","start":6385.27,"end":6385.43},{"text":"including","start":6385.43,"end":6386.23},{"text":"any","start":6386.95,"end":6387.19},{"text":"kind","start":6387.19,"end":6387.83},{"text":"in","start":6388.07,"end":6388.51},{"text":"that","start":6388.51,"end":6388.71},{"text":"paragraph.","start":6388.71,"end":6389.43}]},{"text":"This ensures flexibility as new tax risk emerges, particularly those linked to digitization and complex global change.","start":6389.83,"end":6400.35,"topics":[],"words":[{"text":"This","start":6389.83,"end":6390.07},{"text":"ensures","start":6390.07,"end":6390.51},{"text":"flexibility","start":6390.51,"end":6391.51},{"text":"as","start":6391.83,"end":6392.15},{"text":"new","start":6392.15,"end":6392.39},{"text":"tax","start":6392.39,"end":6393.03},{"text":"risk","start":6393.27,"end":6393.71},{"text":"emerges,","start":6393.71,"end":6394.47},{"text":"particularly","start":6394.71,"end":6395.35},{"text":"those","start":6395.35,"end":6395.83},{"text":"linked","start":6395.83,"end":6396.35},{"text":"to","start":6396.35,"end":6396.55},{"text":"digitization","start":6396.63,"end":6397.75},{"text":"and","start":6397.99,"end":6398.19},{"text":"complex","start":6398.23,"end":6398.79},{"text":"global","start":6399.19,"end":6399.83},{"text":"change.","start":6399.83,"end":6400.35}]},{"text":"On administrative barriers and capacity constraints, we strongly welcome the paragraph on cooperation to identify and eliminate administrative barriers.","start":6402.35,"end":6412.51,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"On","start":6402.35,"end":6402.83},{"text":"administrative","start":6402.83,"end":6403.63},{"text":"barriers","start":6403.63,"end":6404.23},{"text":"and","start":6404.23,"end":6404.39},{"text":"capacity","start":6404.39,"end":6404.99},{"text":"constraints,","start":6404.99,"end":6405.79},{"text":"we","start":6406.03,"end":6406.23},{"text":"strongly","start":6406.23,"end":6406.67},{"text":"welcome","start":6406.67,"end":6407.07},{"text":"the","start":6407.07,"end":6407.23},{"text":"paragraph","start":6407.23,"end":6407.95},{"text":"on","start":6408.59,"end":6408.75},{"text":"cooperation","start":6408.75,"end":6409.47},{"text":"to","start":6409.47,"end":6409.63},{"text":"identify","start":6409.63,"end":6410.35},{"text":"and","start":6410.35,"end":6410.59},{"text":"eliminate","start":6410.59,"end":6411.15},{"text":"administrative","start":6411.23,"end":6411.91},{"text":"barriers.","start":6411.91,"end":6412.51}]},{"text":"However, just like the Africa group, we propose that the text mandate technical assistance, technology transfer and capacity building to developing countries to help them overcome such barriers.","start":6412.91,"end":6428.59,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"However,","start":6412.91,"end":6413.63},{"text":"just","start":6413.63,"end":6413.87},{"text":"like","start":6413.87,"end":6414.07},{"text":"the","start":6414.07,"end":6414.15},{"text":"Africa","start":6414.15,"end":6414.59},{"text":"group,","start":6414.59,"end":6414.91},{"text":"we","start":6415.23,"end":6415.39},{"text":"propose","start":6415.39,"end":6416.19},{"text":"that","start":6416.19,"end":6416.51},{"text":"the","start":6416.67,"end":6416.83},{"text":"text","start":6416.83,"end":6418.19},{"text":"mandate","start":6419.39,"end":6420.11},{"text":"technical","start":6420.19,"end":6420.75},{"text":"assistance,","start":6420.75,"end":6421.35},{"text":"technology","start":6421.35,"end":6421.95},{"text":"transfer","start":6421.95,"end":6422.59},{"text":"and","start":6422.91,"end":6423.03},{"text":"capacity","start":6423.03,"end":6423.63},{"text":"building","start":6423.63,"end":6424.11},{"text":"to","start":6424.11,"end":6424.23},{"text":"developing","start":6424.23,"end":6424.75},{"text":"countries","start":6424.75,"end":6425.39},{"text":"to","start":6425.71,"end":6425.79},{"text":"help","start":6425.79,"end":6426.03},{"text":"them","start":6426.03,"end":6426.43},{"text":"overcome","start":6426.91,"end":6427.55},{"text":"such","start":6427.55,"end":6427.79},{"text":"barriers.","start":6427.79,"end":6428.59}]},{"text":"Mutual assistance cannot be effective if one side lacks the infrastructure or trained personnel to participate on equal footing.","start":6428.99,"end":6439.55,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"Mutual","start":6428.99,"end":6429.39},{"text":"assistance","start":6429.39,"end":6430.03},{"text":"cannot","start":6430.03,"end":6430.43},{"text":"be","start":6430.43,"end":6430.63},{"text":"effective","start":6430.63,"end":6431.23},{"text":"if","start":6431.23,"end":6431.39},{"text":"one","start":6431.39,"end":6431.63},{"text":"side","start":6431.63,"end":6432.03},{"text":"lacks","start":6432.03,"end":6432.35},{"text":"the","start":6432.35,"end":6432.47},{"text":"infrastructure","start":6432.47,"end":6433.39},{"text":"or","start":6433.71,"end":6433.95},{"text":"trained","start":6433.95,"end":6434.35},{"text":"personnel","start":6434.35,"end":6435.07},{"text":"to","start":6436.35,"end":6437.31},{"text":"participate","start":6437.63,"end":6438.43},{"text":"on","start":6438.43,"end":6438.59},{"text":"equal","start":6438.59,"end":6438.99},{"text":"footing.","start":6438.99,"end":6439.55}]},{"text":"On confidentiality and data protection, we support the provision that information obtained under Articles 5 and 6 shall be treated as secret and protected per domestic law.","start":6440.43,"end":6456.87,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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United Kingdom, please.","start":6513.55,"end":6515.39,"topics":[],"words":[{"text":"Thank","start":6513.55,"end":6513.79},{"text":"you,","start":6513.79,"end":6513.95},{"text":"Ghana.","start":6513.95,"end":6514.35},{"text":"United","start":6514.35,"end":6514.75},{"text":"Kingdom,","start":6514.75,"end":6515.07},{"text":"please.","start":6515.07,"end":6515.39}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":66,"start":6517.39,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=6518","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6517.39,"end":6518.03,"topics":[],"words":[{"text":"Thank","start":6517.39,"end":6517.63},{"text":"you,","start":6517.63,"end":6517.71},{"text":"Chair.","start":6517.71,"end":6518.03}]},{"text":"Ensuring that new initiatives are complementary to existing work is the most effective way to reap the rewards of their implementation and make the international tax system certain and credible for everyone.","start":6518.63,"end":6530.83,"topics":[{"key":"existing-mechanisms","label":"Relationship with Existing International Mechanisms","description":"A major topic was how this convention should interact with existing arrangements such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."},{"key":"existing-mechanisms","label":"Relationship with Existing International Mechanisms","description":"A major topic was how this convention should interact with existing arrangements such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"This","start":6674.15,"end":6674.39},{"text":"includes","start":6674.39,"end":6675.03},{"text":"confidentiality,","start":6675.43,"end":6676.55},{"text":"reciprocity,","start":6676.87,"end":6677.91},{"text":"taxpayer","start":6678.23,"end":6678.83},{"text":"rights","start":6678.83,"end":6679.27},{"text":"and","start":6679.59,"end":6679.79},{"text":"safeguards,","start":6679.79,"end":6680.63},{"text":"provisions","start":6681.03,"end":6681.59},{"text":"governing","start":6681.59,"end":6682.03},{"text":"the","start":6682.03,"end":6682.11},{"text":"permitted","start":6682.11,"end":6682.51},{"text":"use","start":6682.51,"end":6682.71},{"text":"of","start":6682.71,"end":6682.79},{"text":"the","start":6682.79,"end":6682.91},{"text":"information,","start":6682.91,"end":6683.67},{"text":"exhausting","start":6684.15,"end":6684.67},{"text":"domestic","start":6684.67,"end":6685.11},{"text":"means","start":6685.11,"end":6685.67},{"text":"and","start":6685.83,"end":6685.99},{"text":"foreseeable","start":6685.99,"end":6686.47},{"text":"relevance.","start":6686.47,"end":6687.19}]},{"text":"Thank you.","start":6687.59,"end":6688.07,"topics":[],"words":[{"text":"Thank","start":6687.59,"end":6687.91},{"text":"you.","start":6687.91,"end":6688.07}]}]}],"speaker":{"name":null,"affiliation":"GBR","affiliation_full":"United Kingdom of Great Britain and Northern Ireland","group":null,"function":"Representative"}},{"statement_number":67,"start":6690.79,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=6691","paragraphs":[{"sentences":[{"text":"Thank you, UK.","start":6690.79,"end":6691.59,"topics":[],"words":[{"text":"Thank","start":6690.79,"end":6691.03},{"text":"you,","start":6691.03,"end":6691.31},{"text":"UK.","start":6691.31,"end":6691.59}]},{"text":"Peru, please.","start":6691.83,"end":6692.43,"topics":[],"words":[{"text":"Peru,","start":6691.83,"end":6692.15},{"text":"please.","start":6692.15,"end":6692.43}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":68,"start":6695.43,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=6696","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":6695.43,"end":6696.39,"topics":[],"words":[{"text":"Thank","start":6695.43,"end":6695.67},{"text":"you,","start":6695.67,"end":6695.99},{"text":"Chair.","start":6695.99,"end":6696.39}]},{"text":"Let me start maybe by making reference to our comment on the previous article with regards to the fact that we see with good eyes that the exchange of information should all be addressed under the same article.","start":6697.11,"end":6710.31,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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and for the second sentence in paragraph one, the language is like the widest measure of how wide we will 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for the first paragraph.","start":6824.95,"end":6827.99,"topics":[],"words":[{"text":"That's","start":6824.95,"end":6825.27},{"text":"for","start":6825.27,"end":6825.51},{"text":"the","start":6825.51,"end":6825.71},{"text":"first","start":6827.11,"end":6827.43},{"text":"paragraph.","start":6827.43,"end":6827.99}]},{"text":"And secondly, I share the same sentiment as other colleagues that a general or overall paragraph for information, sharing information, should be in place somewhere in the framework convention.","start":6828.47,"end":6843.35,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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Saudi Arabia, please.","start":6915.35,"end":6917.67,"topics":[],"words":[{"text":"Thank","start":6915.35,"end":6915.59},{"text":"you,","start":6915.59,"end":6915.67},{"text":"China.","start":6915.67,"end":6916.15},{"text":"Saudi","start":6916.55,"end":6916.91},{"text":"Arabia,","start":6916.91,"end":6917.27},{"text":"please.","start":6917.27,"end":6917.67}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":72,"start":6919.91,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=6920","paragraphs":[{"sentences":[{"text":"Thank you, Daniel.","start":6919.91,"end":6922.43,"topics":[],"words":[{"text":"Thank","start":6919.91,"end":6920.39},{"text":"you,","start":6920.39,"end":6920.63},{"text":"Daniel.","start":6921.91,"end":6922.43}]},{"text":"A couple of comments.","start":6922.55,"end":6924.15,"topics":[],"words":[{"text":"A","start":6922.55,"end":6922.79},{"text":"couple","start":6923.27,"end":6923.51},{"text":"of","start":6923.51,"end":6923.59},{"text":"comments.","start":6923.59,"end":6924.15}]},{"text":"Let's start with the first paragraph.","start":6924.15,"end":6927.59,"topics":[],"words":[{"text":"Let's","start":6924.15,"end":6924.79},{"text":"start","start":6925.35,"end":6925.75},{"text":"with","start":6925.75,"end":6926.07},{"text":"the","start":6926.07,"end":6926.15},{"text":"first","start":6926.15,"end":6926.55},{"text":"paragraph.","start":6926.79,"end":6927.59}]},{"text":"Maybe in the second line we are saying state party shall afford one another the widest measures of mutual administrative assistance.","start":6927.99,"end":6939.87,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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And I'm going to speak in French.","start":7093.27,"end":7095.79,"topics":[],"words":[{"text":"Thank","start":7093.27,"end":7093.47},{"text":"you,","start":7093.47,"end":7093.55},{"text":"Mr.","start":7093.55,"end":7093.91},{"text":"Chair.","start":7093.91,"end":7094.27},{"text":"And","start":7094.27,"end":7094.39},{"text":"I'm","start":7094.39,"end":7094.59},{"text":"going","start":7094.59,"end":7094.75},{"text":"to","start":7094.75,"end":7094.83},{"text":"speak","start":7094.83,"end":7095.07},{"text":"in","start":7095.07,"end":7095.23},{"text":"French.","start":7095.23,"end":7095.79}]}]},{"sentences":[{"text":"For the principle of mutual administrative assistance.","start":7101.23,"end":7104.51,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"And","start":7180.03,"end":7180.31},{"text":"then","start":7180.31,"end":7180.67},{"text":"second","start":7182.27,"end":7182.59},{"text":"section","start":7182.59,"end":7183.07},{"text":"showing","start":7183.07,"end":7183.31},{"text":"that","start":7183.31,"end":7183.47},{"text":"these","start":7183.47,"end":7183.71},{"text":"need","start":7183.71,"end":7183.91},{"text":"to","start":7183.91,"end":7183.99},{"text":"have","start":7183.99,"end":7184.27},{"text":"procedural","start":7184.35,"end":7184.83},{"text":"guarantees","start":7184.83,"end":7185.39},{"text":"and","start":7185.39,"end":7185.71},{"text":"full","start":7185.71,"end":7185.87},{"text":"protection","start":7185.87,"end":7186.27},{"text":"of","start":7186.27,"end":7186.35},{"text":"data","start":7186.35,"end":7186.75},{"text":"because","start":7187.63,"end":7187.83},{"text":"this","start":7187.83,"end":7187.99},{"text":"is","start":7187.99,"end":7188.27},{"text":"private","start":7188.75,"end":7189.23},{"text":"data.","start":7189.23,"end":7189.63}]},{"text":"fundamental rights and we can't deviate from that but we are open to seeing these essential elements featuring as noted by the previous speaker in a more general manner in the convention and not be limited to just articles five and six because these elements concern all the information which you need to exchange thank you","start":7190.19,"end":7210.91,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."},{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"And","start":7268.31,"end":7268.47},{"text":"we","start":7268.47,"end":7268.63},{"text":"would","start":7268.63,"end":7268.75},{"text":"suggest","start":7268.75,"end":7269.43},{"text":"reinstating","start":7269.59,"end":7270.47},{"text":"those","start":7270.55,"end":7270.87},{"text":"words","start":7270.87,"end":7271.35},{"text":"to","start":7271.75,"end":7271.87},{"text":"set","start":7271.87,"end":7272.11},{"text":"up","start":7272.11,"end":7272.23},{"text":"the","start":7272.23,"end":7272.35},{"text":"limits","start":7272.35,"end":7272.71},{"text":"of","start":7272.71,"end":7272.79},{"text":"assistance.","start":7272.79,"end":7273.51}]},{"text":"so that state parties will know what they are signing up to.","start":7274.75,"end":7277.47,"topics":[],"words":[{"text":"so","start":7274.75,"end":7274.83},{"text":"that","start":7274.83,"end":7274.99},{"text":"state","start":7274.99,"end":7275.23},{"text":"parties","start":7275.23,"end":7275.79},{"text":"will","start":7275.79,"end":7275.95},{"text":"know","start":7275.95,"end":7276.19},{"text":"what","start":7276.19,"end":7276.43},{"text":"they","start":7276.43,"end":7276.51},{"text":"are","start":7276.51,"end":7276.59},{"text":"signing","start":7276.59,"end":7276.99},{"text":"up","start":7276.99,"end":7277.07},{"text":"to.","start":7277.07,"end":7277.47}]},{"text":"And I believe this approach will have a higher chance of garnering consensus.","start":7278.19,"end":7282.35,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"And","start":7278.19,"end":7278.31},{"text":"I","start":7278.31,"end":7278.35},{"text":"believe","start":7278.35,"end":7278.67},{"text":"this","start":7278.67,"end":7278.83},{"text":"approach","start":7278.83,"end":7279.31},{"text":"will","start":7279.31,"end":7279.47},{"text":"have","start":7279.47,"end":7279.71},{"text":"a","start":7279.79,"end":7279.83},{"text":"higher","start":7279.83,"end":7280.11},{"text":"chance","start":7280.11,"end":7280.59},{"text":"of","start":7280.59,"end":7280.91},{"text":"garnering","start":7280.95,"end":7281.43},{"text":"consensus.","start":7281.43,"end":7282.35}]},{"text":"We agree with India that paragraph two, although we cooperate to identify and eliminate administrative barriers, that this should not be at the expense of safeguards.","start":7283.47,"end":7295.39,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"We","start":7283.47,"end":7283.63},{"text":"agree","start":7283.63,"end":7284.03},{"text":"with","start":7284.03,"end":7284.35},{"text":"India","start":7284.51,"end":7284.99},{"text":"that","start":7284.99,"end":7285.23},{"text":"paragraph","start":7285.31,"end":7285.79},{"text":"two,","start":7285.79,"end":7286.27},{"text":"although","start":7287.79,"end":7288.11},{"text":"we","start":7288.11,"end":7288.51},{"text":"cooperate","start":7288.75,"end":7289.35},{"text":"to","start":7289.35,"end":7289.47},{"text":"identify","start":7289.47,"end":7290.15},{"text":"and","start":7290.15,"end":7290.31},{"text":"eliminate","start":7290.31,"end":7290.83},{"text":"administrative","start":7290.83,"end":7291.47},{"text":"barriers,","start":7291.47,"end":7292.11},{"text":"that","start":7292.99,"end":7293.23},{"text":"this","start":7293.23,"end":7293.39},{"text":"should","start":7293.39,"end":7293.55},{"text":"not","start":7293.55,"end":7293.71},{"text":"be","start":7293.71,"end":7293.83},{"text":"at","start":7293.83,"end":7293.95},{"text":"the","start":7293.95,"end":7294.07},{"text":"expense","start":7294.07,"end":7294.59},{"text":"of","start":7294.59,"end":7294.67},{"text":"safeguards.","start":7294.67,"end":7295.39}]},{"text":"So some words to include safeguards would be useful.","start":7295.79,"end":7299.15,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"So","start":7295.79,"end":7296.19},{"text":"some","start":7296.35,"end":7296.59},{"text":"words","start":7296.59,"end":7296.91},{"text":"to","start":7296.91,"end":7297.23},{"text":"include","start":7297.23,"end":7297.59},{"text":"safeguards","start":7297.59,"end":7298.11},{"text":"would","start":7298.11,"end":7298.27},{"text":"be","start":7298.51,"end":7298.59},{"text":"useful.","start":7298.59,"end":7299.15}]},{"text":"And we will also agree with previous speakers that building administrative capacity is very relevant and important for all countries.","start":7300.31,"end":7308.87,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."}],"words":[{"text":"And","start":7300.31,"end":7300.71},{"text":"we","start":7301.43,"end":7301.55},{"text":"will","start":7301.55,"end":7301.67},{"text":"also","start":7301.67,"end":7301.87},{"text":"agree","start":7301.87,"end":7302.19},{"text":"with","start":7302.19,"end":7302.39},{"text":"previous","start":7302.39,"end":7302.75},{"text":"speakers","start":7302.75,"end":7303.19},{"text":"that","start":7303.19,"end":7303.51},{"text":"building","start":7303.91,"end":7304.39},{"text":"administrative","start":7304.39,"end":7305.11},{"text":"capacity","start":7305.11,"end":7305.83},{"text":"is","start":7305.83,"end":7305.99},{"text":"very","start":7305.99,"end":7306.31},{"text":"relevant","start":7306.31,"end":7306.79},{"text":"and","start":7306.79,"end":7307.03},{"text":"important","start":7307.35,"end":7307.87},{"text":"for","start":7307.87,"end":7308.15},{"text":"all","start":7308.15,"end":7308.23},{"text":"countries.","start":7308.23,"end":7308.87}]},{"text":"In this regard, we would suggest a general undertaking for state parties to work together to identify and address the practical challenges with existing exchange of information standards and to share best practices on resolving challenges in obtaining information, and how they have used the information obtained effectively.","start":7309.59,"end":7332.15,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"In","start":7309.59,"end":7309.71},{"text":"this","start":7309.71,"end":7309.91},{"text":"regard,","start":7309.91,"end":7310.31},{"text":"we","start":7310.31,"end":7310.47},{"text":"would","start":7310.47,"end":7310.59},{"text":"suggest","start":7310.59,"end":7311.39},{"text":"a","start":7311.51,"end":7311.59},{"text":"general","start":7311.59,"end":7312.15},{"text":"undertaking","start":7312.15,"end":7312.95},{"text":"for","start":7313.43,"end":7313.59},{"text":"state","start":7313.59,"end":7313.83},{"text":"parties","start":7313.83,"end":7314.19},{"text":"to","start":7314.19,"end":7314.27},{"text":"work","start":7314.27,"end":7314.51},{"text":"together","start":7314.51,"end":7314.95},{"text":"to","start":7314.95,"end":7315.11},{"text":"identify","start":7315.11,"end":7316.07},{"text":"and","start":7316.27,"end":7316.39},{"text":"address","start":7316.39,"end":7316.87},{"text":"the","start":7316.87,"end":7316.95},{"text":"practical","start":7316.95,"end":7317.51},{"text":"challenges","start":7317.51,"end":7318.39},{"text":"with","start":7318.79,"end":7319.11},{"text":"existing","start":7319.59,"end":7320.39},{"text":"exchange","start":7320.51,"end":7320.91},{"text":"of","start":7320.91,"end":7321.03},{"text":"information","start":7321.03,"end":7321.59},{"text":"standards","start":7321.59,"end":7322.31},{"text":"and","start":7322.83,"end":7322.95},{"text":"to","start":7322.95,"end":7323.03},{"text":"share","start":7323.03,"end":7323.35},{"text":"best","start":7323.35,"end":7323.67},{"text":"practices","start":7323.67,"end":7324.31},{"text":"on","start":7324.31,"end":7324.63},{"text":"resolving","start":7324.63,"end":7325.03},{"text":"challenges","start":7325.03,"end":7325.83},{"text":"in","start":7326.31,"end":7326.47},{"text":"obtaining","start":7326.47,"end":7326.91},{"text":"information,","start":7326.91,"end":7327.59},{"text":"and","start":7328.63,"end":7328.71},{"text":"how","start":7328.71,"end":7329.27},{"text":"they","start":7329.35,"end":7329.47},{"text":"have","start":7329.47,"end":7329.67},{"text":"used","start":7329.67,"end":7329.91},{"text":"the","start":7329.91,"end":7329.99},{"text":"information","start":7329.99,"end":7330.47},{"text":"obtained","start":7330.47,"end":7331.11},{"text":"effectively.","start":7331.47,"end":7332.15}]},{"text":"Lastly, on paragraph four, we appreciate the words relating to constitutional restrictions.","start":7333.35,"end":7340.15,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."}],"words":[{"text":"Lastly,","start":7333.35,"end":7333.83},{"text":"on","start":7333.83,"end":7334.07},{"text":"paragraph","start":7334.07,"end":7334.59},{"text":"four,","start":7334.59,"end":7335.03},{"text":"we","start":7335.99,"end":7336.19},{"text":"appreciate","start":7336.19,"end":7336.67},{"text":"the","start":7336.67,"end":7336.79},{"text":"words","start":7336.79,"end":7337.35},{"text":"relating","start":7337.67,"end":7338.23},{"text":"to","start":7338.23,"end":7338.47},{"text":"constitutional","start":7338.47,"end":7339.31},{"text":"restrictions.","start":7339.31,"end":7340.15}]},{"text":"This is important for Singapore.","start":7340.87,"end":7342.75,"topics":[],"words":[{"text":"This","start":7340.87,"end":7341.03},{"text":"is","start":7341.03,"end":7341.19},{"text":"important","start":7341.19,"end":7341.75},{"text":"for","start":7341.75,"end":7342.15},{"text":"Singapore.","start":7342.15,"end":7342.75}]},{"text":"Thank you.","start":7342.75,"end":7343.19,"topics":[],"words":[{"text":"Thank","start":7342.75,"end":7343.03},{"text":"you.","start":7343.03,"end":7343.19}]}]}],"speaker":{"name":null,"affiliation":"SGP","affiliation_full":"Singapore","group":null,"function":"Representative"}},{"statement_number":77,"start":7345.67,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=7346","paragraphs":[{"sentences":[{"text":"Thank you, Singapore.","start":7345.67,"end":7346.71,"topics":[],"words":[{"text":"Thank","start":7345.67,"end":7345.91},{"text":"you,","start":7345.91,"end":7345.99},{"text":"Singapore.","start":7345.99,"end":7346.71}]},{"text":"Bahamas, please.","start":7346.87,"end":7347.67,"topics":[],"words":[{"text":"Bahamas,","start":7346.87,"end":7347.31},{"text":"please.","start":7347.31,"end":7347.67}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":78,"start":7349.11,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=7350","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Chair. The Bahamas is concerned about the inclusion of the exchange of information as a concept throughout different provisions in this convention to the point where it seems to be a convention focused on the exchange of information rather than focused on the fundamental components of international tax regulatory reform where the UN resolution started out on.","start":7349.11,"end":7383.39,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Thank","start":7349.11,"end":7349.35},{"text":"you,","start":7349.35,"end":7349.43},{"text":"Mr.","start":7349.43,"end":7349.71},{"text":"Chair.","start":7349.71,"end":7349.99},{"text":"The","start":7352.15,"end":7352.31},{"text":"Bahamas","start":7352.31,"end":7353.35},{"text":"is","start":7353.35,"end":7353.91},{"text":"concerned","start":7355.11,"end":7355.95},{"text":"about","start":7355.95,"end":7356.43},{"text":"the","start":7357.63,"end":7357.67},{"text":"inclusion","start":7357.79,"end":7358.75},{"text":"of","start":7359.11,"end":7359.39},{"text":"the","start":7360.11,"end":7360.23},{"text":"exchange","start":7360.23,"end":7360.75},{"text":"of","start":7360.75,"end":7360.87},{"text":"information","start":7360.87,"end":7361.63},{"text":"as","start":7361.63,"end":7361.71},{"text":"a","start":7361.71,"end":7361.79},{"text":"concept","start":7361.79,"end":7362.51},{"text":"throughout","start":7363.19,"end":7363.63},{"text":"different","start":7363.63,"end":7363.95},{"text":"provisions","start":7363.95,"end":7364.67},{"text":"in","start":7364.67,"end":7364.99},{"text":"this","start":7364.99,"end":7365.23},{"text":"convention","start":7365.23,"end":7365.95},{"text":"to","start":7366.99,"end":7367.19},{"text":"the","start":7367.19,"end":7367.31},{"text":"point","start":7367.31,"end":7367.51},{"text":"where","start":7367.51,"end":7368.11},{"text":"it","start":7368.67,"end":7368.83},{"text":"seems","start":7368.83,"end":7369.59},{"text":"to","start":7369.63,"end":7369.71},{"text":"be","start":7369.71,"end":7370.19},{"text":"a","start":7371.15,"end":7371.19},{"text":"convention","start":7371.19,"end":7371.79},{"text":"focused","start":7371.79,"end":7372.27},{"text":"on","start":7372.27,"end":7372.39},{"text":"the","start":7372.39,"end":7372.47},{"text":"exchange","start":7372.47,"end":7372.91},{"text":"of","start":7372.91,"end":7372.99},{"text":"information","start":7372.99,"end":7373.71},{"text":"rather","start":7373.71,"end":7373.95},{"text":"than","start":7373.95,"end":7374.11},{"text":"focused","start":7374.11,"end":7374.59},{"text":"on","start":7374.59,"end":7374.75},{"text":"the","start":7374.75,"end":7374.83},{"text":"fundamental","start":7374.83,"end":7375.47},{"text":"components","start":7375.47,"end":7376.27},{"text":"of","start":7377.03,"end":7377.23},{"text":"international","start":7377.35,"end":7377.99},{"text":"tax","start":7377.99,"end":7378.35},{"text":"regulatory","start":7378.35,"end":7378.95},{"text":"reform","start":7378.95,"end":7379.47},{"text":"where","start":7379.47,"end":7380.11},{"text":"the","start":7380.11,"end":7380.31},{"text":"UN","start":7381.31,"end":7381.71},{"text":"resolution","start":7381.71,"end":7382.43},{"text":"started","start":7382.43,"end":7382.91},{"text":"out","start":7382.91,"end":7383.15},{"text":"on.","start":7383.15,"end":7383.39}]},{"text":"I agree with many of the prior contributors that references to exchange of information should be isolated to a single article and in fact we have article 15 that would seem to indicate that's where exchange of information provisions are properly placed.","start":7384.43,"end":7405.63,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."},{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"I","start":7384.43,"end":7384.63},{"text":"agree","start":7384.63,"end":7384.91},{"text":"with","start":7384.91,"end":7385.07},{"text":"many","start":7385.07,"end":7385.39},{"text":"of","start":7385.39,"end":7385.55},{"text":"the","start":7385.55,"end":7385.67},{"text":"prior","start":7385.71,"end":7386.35},{"text":"contributors","start":7387.15,"end":7388.03},{"text":"that","start":7388.03,"end":7388.43},{"text":"references","start":7390.03,"end":7390.75},{"text":"to","start":7390.75,"end":7390.91},{"text":"exchange","start":7390.91,"end":7391.35},{"text":"of","start":7391.35,"end":7391.47},{"text":"information","start":7391.47,"end":7392.07},{"text":"should","start":7392.07,"end":7392.27},{"text":"be","start":7392.27,"end":7392.51},{"text":"isolated","start":7392.51,"end":7393.07},{"text":"to","start":7393.07,"end":7393.27},{"text":"a","start":7393.27,"end":7393.31},{"text":"single","start":7393.31,"end":7393.95},{"text":"article","start":7394.51,"end":7395.07},{"text":"and","start":7395.15,"end":7395.35},{"text":"in","start":7395.35,"end":7395.47},{"text":"fact","start":7395.47,"end":7395.95},{"text":"we","start":7396.43,"end":7396.59},{"text":"have","start":7396.59,"end":7396.75},{"text":"article","start":7396.75,"end":7397.15},{"text":"15","start":7397.15,"end":7397.79},{"text":"that","start":7398.91,"end":7399.23},{"text":"would","start":7399.23,"end":7399.55},{"text":"seem","start":7399.55,"end":7399.87},{"text":"to","start":7399.87,"end":7399.95},{"text":"indicate","start":7399.95,"end":7400.43},{"text":"that's","start":7400.43,"end":7400.71},{"text":"where","start":7400.71,"end":7401.31},{"text":"exchange","start":7401.71,"end":7402.15},{"text":"of","start":7402.15,"end":7402.27},{"text":"information","start":7402.27,"end":7402.91},{"text":"provisions","start":7402.91,"end":7403.63},{"text":"are","start":7403.63,"end":7403.87},{"text":"properly","start":7403.87,"end":7404.51},{"text":"placed.","start":7405.07,"end":7405.63}]},{"text":"The Bahamas being a small island developing state has a concern that Domestic resource mobilization and mutual administration of assistance really should be focused on matters of capacity constraint.","start":7407.15,"end":7425.91,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. Speakers argued that without such support, formal commitments would remain difficult to implement in practice."},{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."}],"words":[{"text":"The","start":7407.15,"end":7407.31},{"text":"Bahamas","start":7407.31,"end":7407.79},{"text":"being","start":7407.79,"end":7408.07},{"text":"a","start":7408.07,"end":7408.11},{"text":"small","start":7408.11,"end":7408.51},{"text":"island","start":7408.51,"end":7408.79},{"text":"developing","start":7408.79,"end":7409.31},{"text":"state","start":7409.31,"end":7409.87},{"text":"has","start":7412.67,"end":7413.31},{"text":"a","start":7414.99,"end":7415.03},{"text":"concern","start":7415.03,"end":7415.71},{"text":"that","start":7415.71,"end":7416.19},{"text":"Domestic","start":7417.67,"end":7418.23},{"text":"resource","start":7418.23,"end":7418.63},{"text":"mobilization","start":7418.63,"end":7419.51},{"text":"and","start":7419.51,"end":7419.63},{"text":"mutual","start":7419.63,"end":7419.95},{"text":"administration","start":7419.95,"end":7420.67},{"text":"of","start":7420.67,"end":7420.79},{"text":"assistance","start":7420.79,"end":7421.51},{"text":"really","start":7422.23,"end":7422.55},{"text":"should","start":7422.55,"end":7422.79},{"text":"be","start":7422.79,"end":7422.91},{"text":"focused","start":7422.91,"end":7423.51},{"text":"on","start":7423.51,"end":7424.15},{"text":"matters","start":7424.15,"end":7424.59},{"text":"of","start":7424.59,"end":7424.71},{"text":"capacity","start":7424.71,"end":7425.35},{"text":"constraint.","start":7425.35,"end":7425.91}]},{"text":"I think our colleague from Jamaica spoke to this extensively when we were in New York.","start":7425.91,"end":7431.59,"topics":[],"words":[{"text":"I","start":7425.91,"end":7426.07},{"text":"think","start":7426.07,"end":7426.35},{"text":"our","start":7426.35,"end":7426.47},{"text":"colleague","start":7426.47,"end":7427.03},{"text":"from","start":7427.67,"end":7427.95},{"text":"Jamaica","start":7427.95,"end":7428.47},{"text":"spoke","start":7428.47,"end":7428.83},{"text":"to","start":7428.83,"end":7428.99},{"text":"this","start":7428.99,"end":7429.27},{"text":"extensively","start":7429.27,"end":7430.23},{"text":"when","start":7430.35,"end":7430.63},{"text":"we","start":7430.63,"end":7430.75},{"text":"were","start":7430.75,"end":7430.91},{"text":"in","start":7430.91,"end":7430.99},{"text":"New","start":7430.99,"end":7431.07},{"text":"York.","start":7431.07,"end":7431.59}]},{"text":"Small island developing states due to international regulatory pressures are being forced, and force is the appropriate word, to implement new types of taxations throughout our systems.","start":7432.31,"end":7447.07,"topics":[{"key":"capacity-building","label":"Capacity Building for Developing Countries","description":"Many delegations emphasized that developing countries, countries in special situations, and small island developing states need technical assistance, technology, and administrative capacity to make information-sharing and enforcement meaningful. 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Sierra Leone aligns itself with the African group and supports vehemently the statements made by Zambia.","start":7511.67,"end":7522.95,"topics":[],"words":[{"text":"Thank","start":7511.67,"end":7512.07},{"text":"you,","start":7512.07,"end":7512.23},{"text":"Chair.","start":7512.39,"end":7512.79},{"text":"Sierra","start":7514.15,"end":7514.55},{"text":"Leone","start":7514.55,"end":7514.83},{"text":"aligns","start":7514.83,"end":7515.51},{"text":"itself","start":7515.59,"end":7516.07},{"text":"with","start":7516.07,"end":7516.35},{"text":"the","start":7516.35,"end":7516.43},{"text":"African","start":7517.11,"end":7517.67},{"text":"group","start":7517.67,"end":7517.99},{"text":"and","start":7518.47,"end":7518.67},{"text":"supports","start":7518.67,"end":7519.35},{"text":"vehemently","start":7519.51,"end":7520.31},{"text":"the","start":7520.31,"end":7520.39},{"text":"statements","start":7520.39,"end":7521.03},{"text":"made","start":7521.03,"end":7521.35},{"text":"by","start":7521.75,"end":7522.07},{"text":"Zambia.","start":7522.39,"end":7522.95}]},{"text":"Article six must be delivered, real and universal cooperation, not a system that benefits a few and excludes many.","start":7524.87,"end":7532.71,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Some speakers urged building on and referencing existing systems to avoid duplication, while others argued that current mechanisms are not sufficiently universal, inclusive, or effective."}],"words":[{"text":"Article","start":7524.87,"end":7525.27},{"text":"six","start":7525.27,"end":7525.59},{"text":"must","start":7525.59,"end":7525.83},{"text":"be","start":7525.83,"end":7525.95},{"text":"delivered,","start":7525.95,"end":7526.55},{"text":"real","start":7527.43,"end":7527.91},{"text":"and","start":7527.91,"end":7528.03},{"text":"universal","start":7528.03,"end":7528.55},{"text":"cooperation,","start":7528.55,"end":7529.31},{"text":"not","start":7529.31,"end":7529.51},{"text":"a","start":7529.51,"end":7529.55},{"text":"system","start":7529.55,"end":7529.99},{"text":"that","start":7529.99,"end":7530.15},{"text":"benefits","start":7530.15,"end":7530.71},{"text":"a","start":7530.71,"end":7530.75},{"text":"few","start":7530.75,"end":7531.19},{"text":"and","start":7531.51,"end":7531.71},{"text":"excludes","start":7531.71,"end":7532.31},{"text":"many.","start":7532.31,"end":7532.71}]},{"text":"Without strong mutual assistance, even the best tax rules cannot be enforced, especially against multinational corporations and high net worth individuals.","start":7533.27,"end":7542.87,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"I","start":7595.15,"end":7595.23},{"text":"think","start":7595.23,"end":7595.55},{"text":"all","start":7595.55,"end":7595.79},{"text":"the","start":7595.79,"end":7595.99},{"text":"other","start":7595.99,"end":7596.35},{"text":"aspect","start":7596.35,"end":7596.79},{"text":"of","start":7596.79,"end":7596.99},{"text":"it","start":7596.99,"end":7597.23},{"text":"should","start":7597.55,"end":7597.87},{"text":"be","start":7597.87,"end":7597.99},{"text":"removed.","start":7597.99,"end":7598.35}]},{"text":"then coming to paragraph two, such administrative assistance will include exchange of information of any kind, assistance in tax collections, simultaneous tax examination, tax examination abroad, service of documents, any other form of mutual administrative assistance as the conference of the parties may from time to time determine.","start":7599.67,"end":7624.95,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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believe inclusion of this will actually simplify this article and make it reasonable for all.","start":7697.43,"end":7704.59,"topics":[],"words":[{"text":"We","start":7697.43,"end":7697.55},{"text":"believe","start":7697.55,"end":7697.91},{"text":"inclusion","start":7697.91,"end":7698.47},{"text":"of","start":7698.47,"end":7698.63},{"text":"this","start":7698.63,"end":7698.87},{"text":"will","start":7698.87,"end":7699.07},{"text":"actually","start":7699.19,"end":7699.63},{"text":"simplify","start":7699.63,"end":7700.31},{"text":"this","start":7700.71,"end":7701.03},{"text":"article","start":7701.03,"end":7701.51},{"text":"and","start":7701.59,"end":7701.75},{"text":"make","start":7701.75,"end":7701.99},{"text":"it","start":7701.99,"end":7702.39},{"text":"reasonable","start":7703.55,"end":7704.11},{"text":"for","start":7704.11,"end":7704.31},{"text":"all.","start":7704.31,"end":7704.59}]},{"text":"Thank you, Chair.","start":7704.75,"end":7705.95,"topics":[],"words":[{"text":"Thank","start":7704.75,"end":7704.99},{"text":"you,","start":7704.99,"end":7705.23},{"text":"Chair.","start":7705.55,"end":7705.95}]}]}],"speaker":{"name":null,"affiliation":"SLE","affiliation_full":"Sierra Leone","group":null,"function":"Representative"}},{"statement_number":81,"start":7709.39,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=7710","paragraphs":[{"sentences":[{"text":"Thank you, Sierra Leone. Russian Federation, please.","start":7709.39,"end":7712.03,"topics":[],"words":[{"text":"Thank","start":7709.39,"end":7709.63},{"text":"you,","start":7709.63,"end":7709.75},{"text":"Sierra","start":7709.79,"end":7710.23},{"text":"Leone.","start":7710.59,"end":7710.83},{"text":"Russian","start":7710.91,"end":7711.31},{"text":"Federation,","start":7711.31,"end":7711.75},{"text":"please.","start":7711.75,"end":7712.03}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":82,"start":7716.11,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=7717","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Co-Chair.","start":7716.11,"end":7717.79,"topics":[],"words":[{"text":"Thank","start":7716.11,"end":7716.27},{"text":"you,","start":7716.27,"end":7716.35},{"text":"Mr.","start":7716.35,"end":7716.67},{"text":"Co-Chair.","start":7716.67,"end":7717.79}]},{"text":"Good morning, distinguished delegates.","start":7717.87,"end":7720.11,"topics":[],"words":[{"text":"Good","start":7717.87,"end":7718.19},{"text":"morning,","start":7718.19,"end":7718.51},{"text":"distinguished","start":7718.51,"end":7719.31},{"text":"delegates.","start":7719.31,"end":7720.11}]},{"text":"Good morning, colleagues.","start":7720.11,"end":7721.31,"topics":[],"words":[{"text":"Good","start":7720.11,"end":7720.35},{"text":"morning,","start":7720.35,"end":7720.67},{"text":"colleagues.","start":7720.67,"end":7721.31}]},{"text":"In general, we would support to have such an article in the draft of the framework conventions.","start":7722.99,"end":7730.99,"topics":[],"words":[{"text":"In","start":7722.99,"end":7723.15},{"text":"general,","start":7723.15,"end":7723.59},{"text":"we","start":7723.59,"end":7723.75},{"text":"would","start":7723.75,"end":7723.91},{"text":"support","start":7723.91,"end":7724.59},{"text":"to","start":7724.99,"end":7725.19},{"text":"have","start":7725.19,"end":7725.71},{"text":"such","start":7726.03,"end":7726.47},{"text":"an","start":7726.47,"end":7726.59},{"text":"article","start":7726.59,"end":7727.23},{"text":"in","start":7727.39,"end":7727.63},{"text":"the","start":7727.63,"end":7727.75},{"text":"draft","start":7728.27,"end":7728.75},{"text":"of","start":7728.75,"end":7728.99},{"text":"the","start":7728.99,"end":7729.19},{"text":"framework","start":7729.71,"end":7730.15},{"text":"conventions.","start":7730.15,"end":7730.99}]},{"text":"is for the improvements we would like to propose to that article.","start":7732.87,"end":7739.99,"topics":[],"words":[{"text":"is","start":7732.87,"end":7733.11},{"text":"for","start":7733.11,"end":7733.35},{"text":"the","start":7733.35,"end":7733.47},{"text":"improvements","start":7735.59,"end":7736.47},{"text":"we","start":7736.47,"end":7736.59},{"text":"would","start":7736.59,"end":7736.71},{"text":"like","start":7736.71,"end":7737.03},{"text":"to","start":7737.03,"end":7737.15},{"text":"propose","start":7737.15,"end":7737.67},{"text":"to","start":7737.67,"end":7737.79},{"text":"that","start":7737.83,"end":7738.31},{"text":"article.","start":7739.35,"end":7739.99}]},{"text":"Again, to repeat our proposal which was mentioned yesterday, all references to the exchange of information to include in one article and then to have references from that article to appropriate places in other articles.","start":7740.47,"end":7763.27,"topics":[{"key":"information-exchange","label":"Exchange of Information","description":"Delegates repeatedly discussed the exchange of tax information, including whether it should be automatic, on request, or otherwise structured, and what kinds of assets, ownership data, and financial accounts should be covered. 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The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"For","start":7793.75,"end":7793.99},{"text":"instance,","start":7793.99,"end":7794.47},{"text":"at","start":7794.47,"end":7794.55},{"text":"the","start":7794.55,"end":7794.67},{"text":"point","start":7794.67,"end":7795.19},{"text":"two","start":7795.35,"end":7795.91},{"text":"of","start":7796.15,"end":7796.47},{"text":"this","start":7796.71,"end":7797.03},{"text":"article,","start":7797.03,"end":7797.59},{"text":"we","start":7799.83,"end":7800.31},{"text":"would","start":7800.31,"end":7800.59},{"text":"propose,","start":7800.63,"end":7801.51},{"text":"for","start":7804.23,"end":7804.47},{"text":"instance,","start":7804.47,"end":7804.95},{"text":"to","start":7804.95,"end":7805.67},{"text":"consider","start":7805.67,"end":7806.39},{"text":"the","start":7807.83,"end":7808.39},{"text":"following","start":7808.39,"end":7808.87},{"text":"wording.","start":7808.95,"end":7809.51}]},{"text":"the refusal of administrative assistance can be only justified for the reasons related to the violation of the requirements for ensuring confidentiality and protection of information by the requesting party.","start":7811.59,"end":7829.43,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. Related concerns included preserving national sovereignty, respecting constitutional limits, and avoiding commitments that could weaken existing protections."},{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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So I'm looking at Article 6 and I'm still struggling about what the real intention of the article should be.","start":7859.47,"end":7871.07,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. Several speakers described it as a backbone of international tax cooperation, while others called for clearer scope and limits."}],"words":[{"text":"Thank","start":7859.47,"end":7859.71},{"text":"you,","start":7859.71,"end":7859.79},{"text":"Chair.","start":7859.79,"end":7860.19},{"text":"So","start":7861.71,"end":7862.11},{"text":"I'm","start":7862.11,"end":7862.59},{"text":"looking","start":7862.75,"end":7863.03},{"text":"at","start":7863.03,"end":7863.15},{"text":"Article","start":7863.15,"end":7863.63},{"text":"6","start":7863.63,"end":7864.27},{"text":"and","start":7864.83,"end":7865.11},{"text":"I'm","start":7865.11,"end":7865.31},{"text":"still","start":7865.31,"end":7865.55},{"text":"struggling","start":7865.79,"end":7866.67},{"text":"about","start":7866.79,"end":7867.27},{"text":"what","start":7867.27,"end":7867.55},{"text":"the","start":7867.55,"end":7867.67},{"text":"real","start":7867.87,"end":7868.35},{"text":"intention","start":7868.43,"end":7869.39},{"text":"of","start":7869.39,"end":7869.55},{"text":"the","start":7869.59,"end":7869.67},{"text":"article","start":7869.67,"end":7870.27},{"text":"should","start":7870.35,"end":7870.67},{"text":"be.","start":7870.67,"end":7871.07}]},{"text":"On the one hand it reads as if it is supposed to make sure that existing mechanisms work.","start":7872.03,"end":7877.71,"topics":[{"key":"existing-mechanisms","label":"Relationship with Existing International Mechanisms","description":"A major topic was how this convention should interact with existing arrangements such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. Some speakers urged building on and referencing existing systems to avoid duplication, while others argued that current mechanisms are not sufficiently universal, inclusive, or effective."},{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Republic of Korea, please.","start":8233.71,"end":8236.03,"topics":[],"words":[{"text":"Thank","start":8233.71,"end":8233.95},{"text":"you,","start":8233.95,"end":8234.07},{"text":"Estonia.","start":8234.07,"end":8234.55},{"text":"Republic","start":8234.75,"end":8235.15},{"text":"of","start":8235.15,"end":8235.27},{"text":"Korea,","start":8235.27,"end":8235.55},{"text":"please.","start":8235.55,"end":8236.03}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":90,"start":8245.03,"pageUrl":"/zh/asset/k1f/k1fp0hjqlc?lang=en&t=8246","paragraphs":[{"sentences":[{"text":"Thank you, Chair and colleague.","start":8245.03,"end":8247.15,"topics":[],"words":[{"text":"Thank","start":8245.03,"end":8245.43},{"text":"you,","start":8245.43,"end":8245.67},{"text":"Chair","start":8246.07,"end":8246.51},{"text":"and","start":8246.51,"end":8246.63},{"text":"colleague.","start":8246.63,"end":8247.15}]},{"text":"Good morning, everybody.","start":8251.67,"end":8252.71,"topics":[],"words":[{"text":"Good","start":8251.67,"end":8251.79},{"text":"morning,","start":8251.79,"end":8252.07},{"text":"everybody.","start":8252.07,"end":8252.71}]},{"text":"Regarding Article 6, mutual administrative assistance, Korea generally supports the objective of strengthening international cooperation in the area of tax administration.","start":8255.35,"end":8266.07,"topics":[{"key":"mutual-administrative-assistance","label":"Mutual Administrative Assistance in Tax Matters","description":"Article 6 triggered extensive discussion on mutual administrative assistance as a broader concept than information exchange alone, including tax collection assistance, simultaneous examinations, service of documents, and cooperation between tax authorities. 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Some speakers urged building on and referencing existing systems to avoid duplication, while others argued that current mechanisms are not sufficiently universal, inclusive, or effective."}],"words":[{"text":"Having","start":8301.27,"end":8301.67},{"text":"said","start":8301.67,"end":8301.87},{"text":"that,","start":8301.87,"end":8302.39},{"text":"if","start":8303.03,"end":8303.27},{"text":"there","start":8303.27,"end":8303.51},{"text":"is","start":8303.51,"end":8303.67},{"text":"significant","start":8303.67,"end":8304.47},{"text":"overlap","start":8304.47,"end":8304.95},{"text":"between","start":8305.11,"end":8305.63},{"text":"the","start":8305.63,"end":8305.75},{"text":"parties","start":8305.75,"end":8306.39},{"text":"to","start":8306.39,"end":8306.55},{"text":"the","start":8306.55,"end":8306.71},{"text":"MAC","start":8306.87,"end":8307.35},{"text":"and","start":8307.91,"end":8308.11},{"text":"those","start":8308.11,"end":8308.71},{"text":"to","start":8308.87,"end":8309.03},{"text":"the","start":8309.03,"end":8309.19},{"text":"UN","start":8309.19,"end":8309.51},{"text":"Framework","start":8309.51,"end":8310.03},{"text":"Convention,","start":8310.03,"end":8310.79},{"text":"questions","start":8311.75,"end":8312.23},{"text":"may","start":8312.23,"end":8312.47},{"text":"arise","start":8312.47,"end":8313.11},{"text":"regarding","start":8313.19,"end":8313.91},{"text":"the","start":8313.91,"end":8314.03},{"text":"practical","start":8314.03,"end":8314.71},{"text":"effectiveness","start":8314.71,"end":8315.47},{"text":"of","start":8315.47,"end":8315.59},{"text":"the","start":8315.59,"end":8315.75},{"text":"new","start":8315.75,"end":8315.99},{"text":"framework.","start":8315.99,"end":8316.63}]},{"text":"In detail on Article 6, Korea would like to share some specific observations.","start":8319.35,"end":8325.19,"topics":[],"words":[{"text":"In","start":8319.35,"end":8319.51},{"text":"detail","start":8319.51,"end":8320.51},{"text":"on","start":8320.51,"end":8320.71},{"text":"Article","start":8320.71,"end":8321.19},{"text":"6,","start":8321.19,"end":8321.75},{"text":"Korea","start":8322.23,"end":8322.55},{"text":"would","start":8322.55,"end":8322.71},{"text":"like","start":8322.71,"end":8322.95},{"text":"to","start":8322.95,"end":8323.07},{"text":"share","start":8323.07,"end":8323.43},{"text":"some","start":8323.43,"end":8323.67},{"text":"specific","start":8323.67,"end":8324.23},{"text":"observations.","start":8324.23,"end":8325.19}]},{"text":"With respect to paragraph one, we echo the views expressed by other delegates, including Switzerland, that paragraph one is more of the preamble rather than an article.","start":8327.55,"end":8339.63,"topics":[],"words":[{"text":"With","start":8327.55,"end":8327.79},{"text":"respect","start":8327.79,"end":8328.39},{"text":"to","start":8328.39,"end":8328.51},{"text":"paragraph","start":8328.51,"end":8329.15},{"text":"one,","start":8329.15,"end":8329.63},{"text":"we","start":8329.95,"end":8330.27},{"text":"echo","start":8330.27,"end":8330.67},{"text":"the","start":8330.67,"end":8330.75},{"text":"views","start":8330.75,"end":8331.15},{"text":"expressed","start":8331.15,"end":8331.63},{"text":"by","start":8331.63,"end":8331.87},{"text":"other","start":8332.03,"end":8332.51},{"text":"delegates,","start":8332.51,"end":8333.31},{"text":"including","start":8333.31,"end":8333.79},{"text":"Switzerland,","start":8333.79,"end":8334.39},{"text":"that","start":8334.39,"end":8334.75},{"text":"paragraph","start":8334.99,"end":8335.55},{"text":"one","start":8335.55,"end":8335.95},{"text":"is","start":8335.95,"end":8336.11},{"text":"more","start":8336.11,"end":8336.39},{"text":"of","start":8336.39,"end":8336.51},{"text":"the","start":8336.51,"end":8336.59},{"text":"preamble","start":8336.59,"end":8337.55},{"text":"rather","start":8338.43,"end":8338.75},{"text":"than","start":8338.75,"end":8338.99},{"text":"an","start":8338.99,"end":8339.07},{"text":"article.","start":8339.07,"end":8339.63}]},{"text":"Regarding paragraph three on confidentiality, the current provision only provides for obligations of secrecy, but does not include any rules on the conditions or limitations for the use of exchanged information.","start":8341.63,"end":8356.75,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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Several interventions also highlighted beneficial ownership, offshore wealth structures, and the practical limits of current information systems."}],"words":[{"text":"Regarding","start":8341.63,"end":8342.19},{"text":"paragraph","start":8342.19,"end":8342.71},{"text":"three","start":8342.99,"end":8343.55},{"text":"on","start":8343.71,"end":8343.95},{"text":"confidentiality,","start":8343.95,"end":8345.23},{"text":"the","start":8346.35,"end":8346.51},{"text":"current","start":8346.51,"end":8346.91},{"text":"provision","start":8346.91,"end":8347.39},{"text":"only","start":8347.39,"end":8347.63},{"text":"provides","start":8347.63,"end":8348.11},{"text":"for","start":8348.11,"end":8348.35},{"text":"obligations","start":8348.35,"end":8349.23},{"text":"of","start":8349.23,"end":8349.39},{"text":"secrecy,","start":8349.47,"end":8350.27},{"text":"but","start":8350.99,"end":8351.27},{"text":"does","start":8351.27,"end":8351.47},{"text":"not","start":8351.47,"end":8351.71},{"text":"include","start":8351.71,"end":8352.19},{"text":"any","start":8352.19,"end":8352.43},{"text":"rules","start":8352.43,"end":8352.83},{"text":"on","start":8352.83,"end":8352.99},{"text":"the","start":8352.99,"end":8353.15},{"text":"conditions","start":8353.15,"end":8353.87},{"text":"or","start":8353.87,"end":8354.03},{"text":"limitations","start":8354.03,"end":8354.75},{"text":"for","start":8354.75,"end":8354.95},{"text":"the","start":8354.95,"end":8355.03},{"text":"use","start":8355.03,"end":8355.31},{"text":"of","start":8355.31,"end":8355.43},{"text":"exchanged","start":8355.43,"end":8355.95},{"text":"information.","start":8355.95,"end":8356.75}]},{"text":"Therefore, we believe it would be necessary to include complementary provisions that clearly specify the purposes and restrictions for which such information may be used.","start":8357.99,"end":8368.79,"topics":[{"key":"confidentiality-safeguards","label":"Confidentiality, Safeguards, and Sovereignty","description":"Numerous statements stressed the need to protect confidentiality, personal data, taxpayer rights, and procedural safeguards in any information-sharing or assistance system. 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next two sentences encapsulate two ideas and as articulated by Zambia, it would be clearer if they are broken into two separate paragraphs.","start":8855.75,"end":8870.31,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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Chair, I find myself agreeing with both sides on this issue of paragraph 1.","start":8923.55,"end":8934.83,"topics":[],"words":[{"text":"Thank","start":8923.55,"end":8923.87},{"text":"you,","start":8923.87,"end":8923.95},{"text":"Chair.","start":8923.95,"end":8924.27},{"text":"Chair,","start":8925.71,"end":8926.03},{"text":"I","start":8926.11,"end":8926.27},{"text":"find","start":8926.35,"end":8926.59},{"text":"myself","start":8926.59,"end":8927.15},{"text":"agreeing","start":8927.95,"end":8928.35},{"text":"with","start":8928.35,"end":8928.75},{"text":"both","start":8929.55,"end":8929.91},{"text":"sides","start":8929.91,"end":8930.67},{"text":"on","start":8931.07,"end":8931.95},{"text":"this","start":8932.51,"end":8933.07},{"text":"issue","start":8933.23,"end":8933.59},{"text":"of","start":8933.59,"end":8933.71},{"text":"paragraph","start":8933.71,"end":8934.35},{"text":"1.","start":8934.35,"end":8934.83}]},{"text":"What I hear colleagues saying is that, for example, from the UK, Estonia, Austria, and so on, and Jamaica would support that position, is that we do have an existing instrument, the MAC, and some of the language in paragraph one actually seems to be replicating some of what is in the MAC itself.","start":8935.43,"end":8959.91,"topics":[{"key":"existing-mechanisms","label":"Relationship with Existing International Mechanisms","description":"A major topic was how this convention should interact with existing arrangements such as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Global Forum. 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The recurring view was that the convention should state high-level commitments, while technical design and implementation rules should be negotiated separately."}],"words":[{"text":"That's","start":9122.23,"end":9122.55},{"text":"the,","start":9122.55,"end":9122.67},{"text":"and","start":9123.43,"end":9123.75},{"text":"I","start":9124.15,"end":9124.31},{"text":"think","start":9124.31,"end":9124.51},{"text":"we","start":9124.51,"end":9124.59},{"text":"have","start":9124.59,"end":9124.71},{"text":"to","start":9124.71,"end":9124.83},{"text":"focus","start":9124.83,"end":9125.19},{"text":"on","start":9125.19,"end":9125.27},{"text":"a","start":9125.27,"end":9125.35},{"text":"solution","start":9125.35,"end":9125.99},{"text":"rather","start":9126.47,"end":9126.75},{"text":"than","start":9126.75,"end":9127.11},{"text":"focusing","start":9127.59,"end":9128.55},{"text":"too","start":9128.55,"end":9128.71},{"text":"much","start":9128.71,"end":9129.07},{"text":"on","start":9129.07,"end":9129.27},{"text":"the","start":9129.27,"end":9129.43},{"text":"legal","start":9129.43,"end":9129.99},{"text":"basis.","start":9130.55,"end":9131.19}]},{"text":"I'll be more specific.","start":9135.59,"end":9137.03,"topics":[],"words":[{"text":"I'll","start":9135.59,"end":9135.83},{"text":"be","start":9135.83,"end":9136.07},{"text":"more","start":9136.07,"end":9136.35},{"text":"specific.","start":9136.35,"end":9137.03}]},{"text":"So in the first paragraph, I agree with previous interventions that the first sentence, is of a more of a preambular nature, should be probably stated somewhere else.","start":9137.83,"end":9154.07,"topics":[{"key":"framework-vs-protocol","label":"Framework Convention vs Protocol Detail","description":"Many speakers debated whether detailed operational rules belong in the framework convention or should instead be developed later in protocols. 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