{"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/k1i/k1iv0duept?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-713c948f-9cdb-46d2-99d2-d1a1bf5b7647","language":"en","data":[{"statement_number":1,"start":0.19,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=1","paragraphs":[{"sentences":[{"text":"from yesterday yesterday we um started with dispute prevention and resolution can we have some silence please those at the back so yesterday we started with dispute prevention and 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thank you for that.","start":300.63,"end":302.03,"topics":[],"words":[{"text":"So","start":300.63,"end":300.95},{"text":"thank","start":301.43,"end":301.63},{"text":"you","start":301.63,"end":301.71},{"text":"for","start":301.71,"end":301.83},{"text":"that.","start":301.87,"end":302.03}]},{"text":"So I think we can now move to the document itself and we'll welcome comments, 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Secretariat, good morning, member states and colleagues.","start":510.59,"end":515.31,"topics":[],"words":[{"text":"Good","start":510.59,"end":510.75},{"text":"morning,","start":510.75,"end":510.99},{"text":"Chair,","start":510.99,"end":511.39},{"text":"good","start":511.63,"end":511.79},{"text":"morning,","start":511.79,"end":512.11},{"text":"Secretariat,","start":512.11,"end":512.91},{"text":"good","start":513.55,"end":513.71},{"text":"morning,","start":513.71,"end":513.99},{"text":"member","start":513.99,"end":514.27},{"text":"states","start":514.27,"end":514.63},{"text":"and","start":514.63,"end":514.75},{"text":"colleagues.","start":514.75,"end":515.31}]},{"text":"So I think firstly, speaking on behalf of Zambia, we concur with what India submitted.","start":516.15,"end":526.39,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and 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Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."}],"words":[{"text":"So","start":516.15,"end":516.27},{"text":"I","start":516.27,"end":516.31},{"text":"think","start":516.31,"end":516.55},{"text":"firstly,","start":516.55,"end":517.19},{"text":"speaking","start":520.55,"end":520.99},{"text":"on","start":520.99,"end":521.11},{"text":"behalf","start":521.11,"end":521.43},{"text":"of","start":521.47,"end":521.59},{"text":"Zambia,","start":521.59,"end":522.07},{"text":"we","start":522.07,"end":522.27},{"text":"concur","start":522.27,"end":522.79},{"text":"with","start":522.79,"end":523.19},{"text":"what","start":525.15,"end":525.43},{"text":"India","start":525.43,"end":525.75},{"text":"submitted.","start":525.75,"end":526.39}]},{"text":"I think there's need for clarity in terms of what we envisage to be the scope of these articles so that we don't have confusion.","start":526.47,"end":538.87,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."}],"words":[{"text":"So","start":560.87,"end":560.99},{"text":"I","start":560.99,"end":561.03},{"text":"think","start":561.03,"end":561.43},{"text":"there","start":561.75,"end":561.91},{"text":"will","start":561.91,"end":562.03},{"text":"be","start":562.03,"end":562.15},{"text":"need","start":562.15,"end":562.39},{"text":"to","start":562.39,"end":562.95},{"text":"have","start":563.91,"end":564.15},{"text":"that","start":564.15,"end":564.31},{"text":"clarity.","start":564.31,"end":564.95}]},{"text":"Moving on, speaking on behalf of the Africa group, I think yesterday we did propose some changes to article 10.","start":566.55,"end":578.27,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. Multiple delegations supported proposals to merge paragraphs, delete or replace the word \"domestic,\" and refine wording that they felt was unclear or overly specific."}],"words":[{"text":"Moving","start":566.55,"end":567.03},{"text":"on,","start":567.03,"end":567.35},{"text":"speaking","start":567.59,"end":568.15},{"text":"on","start":568.15,"end":568.31},{"text":"behalf","start":568.31,"end":568.63},{"text":"of","start":568.67,"end":568.87},{"text":"the","start":570.23,"end":570.35},{"text":"Africa","start":570.35,"end":570.71},{"text":"group,","start":570.71,"end":571.03},{"text":"I","start":572.59,"end":572.67},{"text":"think","start":572.91,"end":573.15},{"text":"yesterday","start":573.15,"end":573.63},{"text":"we","start":573.63,"end":574.03},{"text":"did","start":574.11,"end":574.35},{"text":"propose","start":574.35,"end":575.07},{"text":"some","start":575.07,"end":575.63},{"text":"changes","start":576.59,"end":577.15},{"text":"to","start":577.15,"end":577.39},{"text":"article","start":577.55,"end":577.95},{"text":"10.","start":577.95,"end":578.27}]},{"text":"Article 10 as it has been presented by the secretariat chair and colleague, like I said yesterday, we are generally agreed with it.","start":579.11,"end":591.63,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. Multiple delegations supported proposals to merge paragraphs, delete or replace the word \"domestic,\" and refine wording that they felt was unclear or overly specific."}],"words":[{"text":"Article","start":579.11,"end":579.47},{"text":"10","start":579.47,"end":579.71},{"text":"as","start":579.71,"end":579.95},{"text":"it","start":579.95,"end":580.19},{"text":"has","start":580.19,"end":580.51},{"text":"been","start":580.99,"end":581.47},{"text":"presented","start":581.87,"end":582.51},{"text":"by","start":582.51,"end":582.91},{"text":"the","start":584.11,"end":584.19},{"text":"secretariat","start":584.19,"end":584.99},{"text":"chair","start":585.15,"end":585.43},{"text":"and","start":585.43,"end":585.63},{"text":"colleague,","start":585.63,"end":586.11},{"text":"like","start":588.63,"end":588.91},{"text":"I","start":588.91,"end":588.99},{"text":"said","start":588.99,"end":589.27},{"text":"yesterday,","start":589.27,"end":589.87},{"text":"we","start":589.95,"end":590.19},{"text":"are","start":590.19,"end":590.27},{"text":"generally","start":590.27,"end":590.75},{"text":"agreed","start":590.75,"end":591.23},{"text":"with","start":591.23,"end":591.39},{"text":"it.","start":591.39,"end":591.63}]},{"text":"I'll just highlight to, I think what I said yesterday with minor changes.","start":593.35,"end":598.75,"topics":[],"words":[{"text":"I'll","start":593.35,"end":593.55},{"text":"just","start":593.55,"end":593.91},{"text":"highlight","start":593.91,"end":594.59},{"text":"to,","start":594.63,"end":594.83},{"text":"I","start":595.87,"end":595.91},{"text":"think","start":595.91,"end":596.27},{"text":"what","start":596.27,"end":596.67},{"text":"I","start":596.67,"end":596.83},{"text":"said","start":596.83,"end":597.11},{"text":"yesterday","start":597.11,"end":597.55},{"text":"with","start":597.55,"end":597.71},{"text":"minor","start":597.79,"end":598.19},{"text":"changes.","start":598.19,"end":598.75}]},{"text":"I think the first paragraph, the state parties recognize that implementation of effective measures for avoiding and resolving tax support cross-border investment and cross-border trade in goods and services.","start":600.07,"end":612.95,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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And in that regard, our proposal is that we emphasize the commitment and the wording should therefore probably begin with in furtherance of this commitment the state parties will then we have the sub sub paragraphs dealing with two and three and in that regard this the paragraphs of the state parties will have to be deleted again in paragraph three the state parties will state parties also will have to be deleted so that then We have everything as it is.","start":638.71,"end":690.55,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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submit, Chair and colleagues, thank you.","start":749.47,"end":752.11,"topics":[],"words":[{"text":"I","start":749.47,"end":749.55},{"text":"submit,","start":749.55,"end":750.03},{"text":"Chair","start":750.67,"end":750.83},{"text":"and","start":750.83,"end":751.11},{"text":"colleagues,","start":751.11,"end":751.63},{"text":"thank","start":751.71,"end":752.03},{"text":"you.","start":752.03,"end":752.11}]}]}],"speaker":{"name":null,"affiliation":"ZMB","affiliation_full":"Zambia","group":"Africa Group","function":"Representative"}},{"statement_number":5,"start":755.07,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=756","paragraphs":[{"sentences":[{"text":"Thank you, Zambia.","start":755.07,"end":756.11,"topics":[],"words":[{"text":"Thank","start":755.07,"end":755.39},{"text":"you,","start":755.39,"end":755.51},{"text":"Zambia.","start":755.51,"end":756.11}]},{"text":"China, 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cases.","start":769.27,"end":773.19,"topics":[],"words":[{"text":"for","start":769.27,"end":769.35},{"text":"further","start":769.43,"end":769.79},{"text":"discussion","start":770.31,"end":771.11},{"text":"and","start":771.11,"end":771.35},{"text":"also,","start":771.35,"end":771.59},{"text":"of","start":771.75,"end":771.91},{"text":"course,","start":771.91,"end":772.15},{"text":"the","start":772.15,"end":772.27},{"text":"example","start":772.27,"end":772.71},{"text":"cases.","start":772.71,"end":773.19}]},{"text":"We recognize the importance and necessity of dispute prevention and resolution, and we welcome and support the inclusion of this Article 10.","start":774.31,"end":784.31,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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explanations.","start":1123.19,"end":1132.15,"topics":[],"words":[{"text":"Thank","start":1123.19,"end":1123.51},{"text":"you,","start":1123.51,"end":1123.75},{"text":"Mr.","start":1124.15,"end":1124.47},{"text":"Kauli,","start":1124.47,"end":1124.79},{"text":"and","start":1124.83,"end":1124.95},{"text":"also","start":1124.95,"end":1125.27},{"text":"thank","start":1125.35,"end":1125.59},{"text":"you,","start":1125.59,"end":1125.75},{"text":"Mr.","start":1126.71,"end":1127.03},{"text":"Chair,","start":1127.03,"end":1127.43},{"text":"for","start":1129.03,"end":1129.19},{"text":"this","start":1129.19,"end":1129.43},{"text":"draft","start":1129.43,"end":1129.87},{"text":"and","start":1129.87,"end":1129.99},{"text":"also","start":1129.99,"end":1130.27},{"text":"for","start":1130.27,"end":1130.47},{"text":"your","start":1130.47,"end":1130.95},{"text":"explanations.","start":1131.11,"end":1132.15}]},{"text":"I think These are like preliminary comments on the issue of the interaction between 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Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."}],"words":[{"text":"And","start":1207.95,"end":1208.27},{"text":"maybe","start":1208.27,"end":1208.83},{"text":"when","start":1208.83,"end":1209.07},{"text":"we","start":1209.07,"end":1209.31},{"text":"receive","start":1209.31,"end":1209.71},{"text":"some","start":1209.71,"end":1210.11},{"text":"text","start":1210.35,"end":1210.75},{"text":"from","start":1210.75,"end":1211.07},{"text":"draft","start":1212.27,"end":1212.51},{"text":"proposals","start":1212.51,"end":1212.99},{"text":"for","start":1212.99,"end":1213.11},{"text":"Article","start":1213.11,"end":1213.43},{"text":"20,","start":1213.43,"end":1213.67},{"text":"it","start":1213.71,"end":1213.87},{"text":"will","start":1213.87,"end":1214.03},{"text":"become","start":1214.03,"end":1214.51},{"text":"clearer.","start":1214.51,"end":1215.15}]},{"text":"We are not sure that it's a good idea to cover both in the protocol, and that has not been the part of the discussions in the work stream three anyway, but we look forward to receiving some text and we think this is a good time to start talking about the other provisions in the Convention because we can clearly see here that they relate back to the commitments.","start":1216.03,"end":1238.99,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"We","start":1216.03,"end":1216.75},{"text":"are","start":1216.75,"end":1216.83},{"text":"not","start":1216.83,"end":1217.07},{"text":"sure","start":1217.07,"end":1217.23},{"text":"that","start":1217.23,"end":1217.35},{"text":"it's","start":1217.35,"end":1217.63},{"text":"a","start":1217.63,"end":1217.67},{"text":"good","start":1217.67,"end":1217.87},{"text":"idea","start":1217.87,"end":1218.27},{"text":"to","start":1218.27,"end":1218.51},{"text":"cover","start":1218.59,"end":1219.15},{"text":"both","start":1219.79,"end":1220.15},{"text":"in","start":1220.35,"end":1220.51},{"text":"the","start":1220.51,"end":1220.59},{"text":"protocol,","start":1220.59,"end":1221.39},{"text":"and","start":1221.47,"end":1221.91},{"text":"that","start":1221.95,"end":1222.15},{"text":"has","start":1222.15,"end":1222.31},{"text":"not","start":1222.31,"end":1222.47},{"text":"been","start":1222.47,"end":1222.71},{"text":"the","start":1222.71,"end":1222.83},{"text":"part","start":1222.83,"end":1223.19},{"text":"of","start":1223.19,"end":1223.27},{"text":"the","start":1223.27,"end":1223.35},{"text":"discussions","start":1223.35,"end":1223.91},{"text":"in","start":1223.91,"end":1224.03},{"text":"the","start":1224.03,"end":1224.11},{"text":"work","start":1224.11,"end":1224.31},{"text":"stream","start":1224.31,"end":1224.67},{"text":"three","start":1224.67,"end":1225.15},{"text":"anyway,","start":1226.03,"end":1226.43},{"text":"but","start":1226.43,"end":1226.59},{"text":"we","start":1226.59,"end":1226.75},{"text":"look","start":1226.75,"end":1226.95},{"text":"forward","start":1226.95,"end":1227.31},{"text":"to","start":1227.31,"end":1227.43},{"text":"receiving","start":1227.43,"end":1227.91},{"text":"some","start":1227.91,"end":1228.03},{"text":"text","start":1228.03,"end":1228.43},{"text":"and","start":1228.43,"end":1228.55},{"text":"we","start":1228.55,"end":1228.67},{"text":"think","start":1228.67,"end":1229.07},{"text":"this","start":1229.55,"end":1229.79},{"text":"is","start":1229.79,"end":1229.95},{"text":"a","start":1229.95,"end":1229.99},{"text":"good","start":1229.99,"end":1230.27},{"text":"time","start":1230.27,"end":1230.59},{"text":"to","start":1230.59,"end":1230.75},{"text":"start","start":1230.91,"end":1231.35},{"text":"talking","start":1231.35,"end":1231.71},{"text":"about","start":1231.71,"end":1232.03},{"text":"the","start":1232.19,"end":1232.39},{"text":"other","start":1232.39,"end":1232.75},{"text":"provisions","start":1232.75,"end":1233.23},{"text":"in","start":1233.23,"end":1233.35},{"text":"the","start":1233.35,"end":1233.43},{"text":"Convention","start":1233.43,"end":1234.11},{"text":"because","start":1234.11,"end":1234.59},{"text":"we","start":1234.59,"end":1234.67},{"text":"can","start":1234.67,"end":1234.91},{"text":"clearly","start":1234.91,"end":1235.39},{"text":"see","start":1235.39,"end":1235.79},{"text":"here","start":1235.79,"end":1236.19},{"text":"that","start":1236.19,"end":1236.35},{"text":"they","start":1236.35,"end":1236.51},{"text":"relate","start":1236.51,"end":1237.15},{"text":"back","start":1237.15,"end":1237.39},{"text":"to","start":1237.39,"end":1237.59},{"text":"the","start":1237.59,"end":1237.79},{"text":"commitments.","start":1238.27,"end":1238.99}]},{"text":"Specifically on Article 10, prevention and resolution of tax disputes is very important, both in the domestic context, but also in the international context.","start":1240.27,"end":1253.39,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."},{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."}],"words":[{"text":"Specifically","start":1240.27,"end":1240.95},{"text":"on","start":1240.95,"end":1241.07},{"text":"Article","start":1241.07,"end":1241.55},{"text":"10,","start":1241.55,"end":1241.95},{"text":"prevention","start":1243.79,"end":1244.59},{"text":"and","start":1244.59,"end":1244.71},{"text":"resolution","start":1244.71,"end":1245.19},{"text":"of","start":1245.19,"end":1245.31},{"text":"tax","start":1245.31,"end":1245.55},{"text":"disputes","start":1245.55,"end":1246.11},{"text":"is","start":1247.07,"end":1247.51},{"text":"very","start":1247.51,"end":1247.75},{"text":"important,","start":1247.75,"end":1248.31},{"text":"both","start":1248.31,"end":1248.55},{"text":"in","start":1248.67,"end":1248.99},{"text":"the","start":1248.99,"end":1249.11},{"text":"domestic","start":1249.11,"end":1249.67},{"text":"context,","start":1249.67,"end":1250.23},{"text":"but","start":1250.23,"end":1250.35},{"text":"also","start":1250.35,"end":1250.75},{"text":"in","start":1250.75,"end":1251.39},{"text":"the","start":1251.55,"end":1251.63},{"text":"international","start":1251.63,"end":1252.83},{"text":"context.","start":1252.83,"end":1253.39}]},{"text":"And this is something that is always underlined by business, both in the domestic context and in relation to international tax cooperation.","start":1253.39,"end":1263.99,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."}],"words":[{"text":"And","start":1263.99,"end":1264.11},{"text":"it's","start":1264.15,"end":1264.47},{"text":"very","start":1264.67,"end":1264.87},{"text":"important","start":1264.87,"end":1265.63},{"text":"to","start":1265.87,"end":1265.95},{"text":"promote","start":1266.27,"end":1266.91},{"text":"trade","start":1267.39,"end":1267.67},{"text":"and","start":1267.67,"end":1267.79},{"text":"investment","start":1267.79,"end":1268.59},{"text":"and","start":1269.31,"end":1269.55},{"text":"ensure","start":1269.55,"end":1270.19},{"text":"tax","start":1271.59,"end":1271.87},{"text":"certainty","start":1271.87,"end":1272.63},{"text":"for","start":1272.63,"end":1273.19},{"text":"all","start":1273.87,"end":1274.07},{"text":"involved.","start":1274.07,"end":1274.71}]},{"text":"We think that the principles expressed in paragraph two and three, they are important principles and they give good guidance.","start":1275.83,"end":1287.99,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."}],"words":[{"text":"We","start":1275.83,"end":1276.31},{"text":"think","start":1277.43,"end":1277.71},{"text":"that","start":1277.71,"end":1277.99},{"text":"the","start":1278.39,"end":1278.59},{"text":"principles","start":1281.03,"end":1281.51},{"text":"expressed","start":1281.51,"end":1282.07},{"text":"in","start":1282.07,"end":1282.39},{"text":"paragraph","start":1282.39,"end":1282.79},{"text":"two","start":1282.79,"end":1283.07},{"text":"and","start":1283.07,"end":1283.23},{"text":"three,","start":1283.23,"end":1283.51},{"text":"they","start":1283.51,"end":1283.75},{"text":"are","start":1283.75,"end":1284.07},{"text":"important","start":1284.07,"end":1284.59},{"text":"principles","start":1284.59,"end":1285.27},{"text":"and","start":1285.27,"end":1285.47},{"text":"they","start":1285.47,"end":1285.59},{"text":"give","start":1285.59,"end":1286.07},{"text":"good","start":1286.79,"end":1287.19},{"text":"guidance.","start":1287.19,"end":1287.99}]},{"text":"We are open to suggestions for exact wording, but we do think they express some important principles, but like Like Switzerland and others have said, it's not clear to us how the disputes that arise between tax administrations are covered here.","start":1287.99,"end":1310.39,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream 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stop there, thank you.","start":1325.11,"end":1326.23,"topics":[],"words":[{"text":"I'll","start":1325.11,"end":1325.35},{"text":"stop","start":1325.35,"end":1325.59},{"text":"there,","start":1325.59,"end":1325.83},{"text":"thank","start":1325.83,"end":1326.07},{"text":"you.","start":1326.07,"end":1326.23}]}]}],"speaker":{"name":null,"affiliation":"NOR","affiliation_full":"Norway","group":null,"function":"Representative"}},{"statement_number":13,"start":1328.59,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=1329","paragraphs":[{"sentences":[{"text":"Thank you.","start":1328.59,"end":1329.15,"topics":[],"words":[{"text":"Thank","start":1328.59,"end":1328.99},{"text":"you.","start":1328.99,"end":1329.15}]},{"text":"Germany, please.","start":1330.35,"end":1331.15,"topics":[],"words":[{"text":"Germany,","start":1330.35,"end":1330.75},{"text":"please.","start":1330.75,"end":1331.15}]},{"text":"Mic to Germany, please.","start":1347.76,"end":1348.68,"topics":[],"words":[{"text":"Mic","start":1347.76,"end":1348},{"text":"to","start":1348,"end":1348.08},{"text":"Germany,","start":1348.08,"end":1348.44},{"text":"please.","start":1348.48,"end":1348.68}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":14,"start":1350.64,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=1351","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Koellie.","start":1350.64,"end":1352.4,"topics":[],"words":[{"text":"Thank","start":1350.64,"end":1350.88},{"text":"you,","start":1350.88,"end":1351.12},{"text":"Mr.","start":1351.36,"end":1352},{"text":"Koellie.","start":1352,"end":1352.4}]}]},{"sentences":[{"text":"Good morning, everyone.","start":1352.64,"end":1353.84,"topics":[],"words":[{"text":"Good","start":1352.64,"end":1352.88},{"text":"morning,","start":1352.88,"end":1353.32},{"text":"everyone.","start":1353.32,"end":1353.84}]}]},{"sentences":[{"text":"Apologies for messing up the mic.","start":1353.84,"end":1355.92,"topics":[],"words":[{"text":"Apologies","start":1353.84,"end":1354.4},{"text":"for","start":1354.4,"end":1354.8},{"text":"messing","start":1354.8,"end":1355.2},{"text":"up","start":1355.2,"end":1355.36},{"text":"the","start":1355.36,"end":1355.44},{"text":"mic.","start":1355.44,"end":1355.92}]},{"text":"Thanks for opening up again.","start":1356.08,"end":1357.4,"topics":[],"words":[{"text":"Thanks","start":1356.08,"end":1356.36},{"text":"for","start":1356.36,"end":1356.52},{"text":"opening","start":1356.52,"end":1356.84},{"text":"up","start":1357,"end":1357.08},{"text":"again.","start":1357.24,"end":1357.4}]},{"text":"I'm going to speak in my national capacity and not my capacity as co-lead of work stream three.","start":1358.28,"end":1364.16,"topics":[],"words":[{"text":"I'm","start":1358.28,"end":1358.48},{"text":"going","start":1359.2,"end":1359.36},{"text":"to","start":1359.36,"end":1359.44},{"text":"speak","start":1359.44,"end":1359.68},{"text":"in","start":1359.68,"end":1359.76},{"text":"my","start":1359.76,"end":1360.08},{"text":"national","start":1360.16,"end":1360.56},{"text":"capacity","start":1360.56,"end":1361.28},{"text":"and","start":1361.28,"end":1361.44},{"text":"not","start":1361.44,"end":1361.68},{"text":"my","start":1362.16,"end":1362.32},{"text":"capacity","start":1362.32,"end":1362.8},{"text":"as","start":1362.8,"end":1362.88},{"text":"co-lead","start":1362.88,"end":1363.28},{"text":"of","start":1363.28,"end":1363.36},{"text":"work","start":1363.36,"end":1363.56},{"text":"stream","start":1363.56,"end":1363.76},{"text":"three.","start":1363.76,"end":1364.16}]},{"text":"I totally share the assessment that it is not immediately apparent from the current draft of Article 10 what has been discussed in workstream three so far.","start":1364.91,"end":1376.67,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."}],"words":[{"text":"Indeed,","start":1377.55,"end":1378.27},{"text":"there","start":1378.35,"end":1378.59},{"text":"is","start":1378.59,"end":1378.75},{"text":"also","start":1378.75,"end":1379.03},{"text":"in","start":1379.03,"end":1379.15},{"text":"my","start":1379.15,"end":1379.39},{"text":"view","start":1379.39,"end":1379.95},{"text":"broad","start":1380.27,"end":1380.75},{"text":"support","start":1382.59,"end":1383.39},{"text":"for","start":1384.27,"end":1384.75},{"text":"the","start":1384.75,"end":1384.95},{"text":"scope","start":1384.95,"end":1385.63},{"text":"of","start":1385.63,"end":1385.87},{"text":"the","start":1385.87,"end":1385.95},{"text":"protocol","start":1385.95,"end":1386.59},{"text":"being","start":1386.59,"end":1386.91},{"text":"limited","start":1386.91,"end":1387.43},{"text":"to","start":1387.43,"end":1387.63},{"text":"cross-border","start":1387.71,"end":1388.83},{"text":"tax","start":1388.83,"end":1389.15},{"text":"disputes.","start":1389.19,"end":1389.87}]},{"text":"Therefore, I too believe that Article 10 could be strengthened by an addition that serves as a more specific anchor of the Second Protocol.","start":1390.83,"end":1406.99,"topics":[{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"That","start":1407.63,"end":1407.91},{"text":"being","start":1407.91,"end":1408.27},{"text":"said,","start":1408.27,"end":1408.83},{"text":"I","start":1408.91,"end":1409.23},{"text":"don't","start":1409.87,"end":1410.51},{"text":"deem","start":1410.51,"end":1410.63},{"text":"it","start":1410.63,"end":1410.75},{"text":"problematic","start":1410.75,"end":1411.87},{"text":"or","start":1412.19,"end":1412.75},{"text":"being","start":1414.35,"end":1414.75},{"text":"at","start":1414.75,"end":1414.99},{"text":"odds,","start":1414.99,"end":1415.55},{"text":"particularly","start":1415.91,"end":1416.47},{"text":"with","start":1416.47,"end":1416.59},{"text":"the","start":1416.59,"end":1416.67},{"text":"terms","start":1416.67,"end":1417.11},{"text":"of","start":1417.11,"end":1417.23},{"text":"reference,","start":1417.23,"end":1418.11},{"text":"having","start":1418.63,"end":1418.87},{"text":"at","start":1418.87,"end":1418.95},{"text":"the","start":1418.95,"end":1419.07},{"text":"same","start":1419.07,"end":1419.43},{"text":"time","start":1419.43,"end":1419.83},{"text":"the","start":1419.95,"end":1420.03},{"text":"emphasis","start":1420.07,"end":1420.79},{"text":"also","start":1420.79,"end":1421.19},{"text":"on","start":1421.19,"end":1421.35},{"text":"domestic","start":1421.35,"end":1421.99},{"text":"tax","start":1421.99,"end":1422.27},{"text":"dispute","start":1422.27,"end":1422.79},{"text":"in","start":1422.79,"end":1423.03},{"text":"Article","start":1423.03,"end":1423.59},{"text":"10.","start":1423.59,"end":1423.99}]},{"text":"And in that regard I would like to point out that according to the terms of reference the protocol is supposed to be on cross-border tax dispute but the commitment does not speak about cross-border.","start":1425.35,"end":1437.03,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."},{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream discussions."}],"words":[{"text":"And","start":1425.35,"end":1425.51},{"text":"in","start":1425.51,"end":1425.63},{"text":"that","start":1425.63,"end":1425.91},{"text":"regard","start":1425.91,"end":1426.23},{"text":"I","start":1426.23,"end":1426.27},{"text":"would","start":1426.27,"end":1426.43},{"text":"like","start":1426.43,"end":1426.63},{"text":"to","start":1426.63,"end":1426.79},{"text":"point","start":1426.79,"end":1427.19},{"text":"out","start":1427.19,"end":1427.47},{"text":"that","start":1427.47,"end":1427.83},{"text":"according","start":1428.35,"end":1428.79},{"text":"to","start":1428.79,"end":1428.91},{"text":"the","start":1428.91,"end":1428.99},{"text":"terms","start":1428.99,"end":1429.39},{"text":"of","start":1429.39,"end":1429.51},{"text":"reference","start":1429.51,"end":1430.11},{"text":"the","start":1430.11,"end":1430.23},{"text":"protocol","start":1430.23,"end":1431.03},{"text":"is","start":1431.27,"end":1431.39},{"text":"supposed","start":1431.39,"end":1431.87},{"text":"to","start":1431.87,"end":1431.95},{"text":"be","start":1431.95,"end":1432.19},{"text":"on","start":1432.19,"end":1432.31},{"text":"cross-border","start":1432.31,"end":1432.95},{"text":"tax","start":1432.95,"end":1433.35},{"text":"dispute","start":1433.35,"end":1433.67},{"text":"but","start":1433.67,"end":1433.87},{"text":"the","start":1433.87,"end":1433.95},{"text":"commitment","start":1433.95,"end":1434.79},{"text":"does","start":1435.11,"end":1435.35},{"text":"not","start":1435.35,"end":1435.51},{"text":"speak","start":1435.51,"end":1435.87},{"text":"about","start":1435.87,"end":1436.19},{"text":"cross-border.","start":1436.19,"end":1437.03}]},{"text":"And it is in Germany's view relevant to tackle the issue of tax dispute prevention and tax dispute resolution holistically to also consider the domestic side of things.","start":1437.75,"end":1454.11,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."},{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. 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disputes?","start":1608.87,"end":1614.47,"topics":[],"words":[{"text":"If","start":1608.87,"end":1609.07},{"text":"I","start":1609.11,"end":1609.19},{"text":"say","start":1609.19,"end":1609.51},{"text":"cross-border,","start":1609.51,"end":1610.31},{"text":"isn't","start":1610.63,"end":1610.99},{"text":"that","start":1610.99,"end":1611.11},{"text":"a","start":1611.11,"end":1611.15},{"text":"subset,","start":1611.15,"end":1611.75},{"text":"cross-border","start":1611.75,"end":1612.47},{"text":"dispute,","start":1612.47,"end":1612.75},{"text":"isn't","start":1612.75,"end":1613.15},{"text":"that","start":1613.15,"end":1613.27},{"text":"a","start":1613.27,"end":1613.31},{"text":"subset","start":1613.31,"end":1613.71},{"text":"of","start":1613.71,"end":1613.83},{"text":"disputes?","start":1613.83,"end":1614.47}]},{"text":"Maybe it's a question I'd like to-- because disputes is general, cross-border disputes is narrowing the 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back to Portugal, please.","start":1644.16,"end":1645.16,"topics":[],"words":[{"text":"Yeah,","start":1644.16,"end":1644.32},{"text":"back","start":1644.32,"end":1644.48},{"text":"to","start":1644.48,"end":1644.6},{"text":"Portugal,","start":1644.6,"end":1644.96},{"text":"please.","start":1644.96,"end":1645.16}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":18,"start":1647.15,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=1648","paragraphs":[{"sentences":[{"text":"Thank you very much for giving me the opportunity to reply 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On Article 10 specifically, we voice our support to the Africa group's proposal on the wording of Article 10.","start":1698.87,"end":1708.11,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"For","start":1736.11,"end":1736.27},{"text":"paragraph","start":1736.27,"end":1736.71},{"text":"three,","start":1736.71,"end":1736.99},{"text":"we","start":1736.99,"end":1737.07},{"text":"support","start":1737.07,"end":1737.63},{"text":"the","start":1737.63,"end":1737.75},{"text":"deletion","start":1738.75,"end":1739.31},{"text":"of","start":1739.31,"end":1739.47},{"text":"the","start":1739.47,"end":1739.59},{"text":"phrase","start":1739.79,"end":1740.27},{"text":"domestic","start":1740.27,"end":1740.91},{"text":"and","start":1741.55,"end":1742.11},{"text":"also","start":1742.11,"end":1742.51},{"text":"the","start":1742.51,"end":1742.59},{"text":"deletion","start":1742.59,"end":1743.07},{"text":"of","start":1743.07,"end":1743.39},{"text":"the","start":1743.47,"end":1743.67},{"text":"end","start":1743.79,"end":1744.11},{"text":"phrase","start":1744.11,"end":1744.67},{"text":"that","start":1744.75,"end":1744.99},{"text":"is","start":1744.99,"end":1745.15},{"text":"for","start":1745.15,"end":1745.31},{"text":"both","start":1745.31,"end":1745.51},{"text":"taxpayers","start":1745.51,"end":1746.15},{"text":"and","start":1746.15,"end":1746.31},{"text":"tax","start":1746.31,"end":1746.51},{"text":"authorities","start":1746.51,"end":1747.03},{"text":"involved.","start":1747.03,"end":1747.55}]},{"text":"We don't think that this adds much value once we have already defined that disputes will be resolved in a timely manner.","start":1748.19,"end":1755.47,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."}],"words":[{"text":"Thank","start":2197.87,"end":2198.11},{"text":"you","start":2198.11,"end":2198.19},{"text":"for","start":2198.19,"end":2198.31},{"text":"the","start":2198.31,"end":2198.39},{"text":"clarifications","start":2198.39,"end":2199.11},{"text":"which","start":2199.11,"end":2199.27},{"text":"were","start":2199.27,"end":2199.39},{"text":"given","start":2199.39,"end":2199.71},{"text":"with","start":2199.71,"end":2199.95},{"text":"regards","start":2199.95,"end":2200.59},{"text":"to","start":2201.07,"end":2201.31},{"text":"Article","start":2201.31,"end":2201.71},{"text":"10","start":2201.71,"end":2202.19},{"text":"and","start":2203.27,"end":2203.39},{"text":"Article","start":2203.39,"end":2203.71},{"text":"20.","start":2203.71,"end":2204.35}]},{"text":"we would like to have a text for Article 20 and thereby see how they are interlinked.","start":2207.15,"end":2214.03,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. 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Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."}],"words":[{"text":"We","start":2372.79,"end":2373.27},{"text":"concur","start":2373.27,"end":2373.71},{"text":"with","start":2373.71,"end":2373.95},{"text":"the","start":2373.95,"end":2374.03},{"text":"need","start":2374.03,"end":2374.39},{"text":"of","start":2374.39,"end":2374.55},{"text":"clarity","start":2374.55,"end":2375.15},{"text":"in","start":2375.15,"end":2375.27},{"text":"terms","start":2375.27,"end":2375.67},{"text":"of","start":2375.67,"end":2375.83},{"text":"scope.","start":2375.83,"end":2376.47}]},{"text":"Thank you for the explanations provided.","start":2376.95,"end":2379.91,"topics":[],"words":[{"text":"Thank","start":2376.95,"end":2377.23},{"text":"you","start":2377.23,"end":2377.35},{"text":"for","start":2377.35,"end":2377.67},{"text":"the","start":2377.67,"end":2377.83},{"text":"explanations","start":2378.47,"end":2379.19},{"text":"provided.","start":2379.19,"end":2379.91}]},{"text":"Regarding paragraph one, we agree with the African group and with what India just said about that it sounds more like a commitment than simple recognition.","start":2380.71,"end":2396.31,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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so our position as it relates to paragraph three, and having regard to the fact that smaller states, some do not have a corporate tax system, they don't have a large international tax footprint, then I think it would be useful for a statement recognizing the fact that nevertheless you will have domestic tax disputes and that perhaps this framework convention could be useful in countries in those positions optimizing their domestic dispute framework.","start":2809.67,"end":2849.67,"topics":[{"key":"scope","label":"scope","description":""},{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. 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Co-lead of Workstream 3"}},{"statement_number":39,"start":2852.79,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=2853","paragraphs":[{"sentences":[{"text":"Thank you, Jamaica.","start":2852.79,"end":2853.83,"topics":[],"words":[{"text":"Thank","start":2852.79,"end":2853.07},{"text":"you,","start":2853.07,"end":2853.15},{"text":"Jamaica.","start":2853.15,"end":2853.83}]},{"text":"Poland, please.","start":2854.07,"end":2854.95,"topics":[],"words":[{"text":"Poland,","start":2854.07,"end":2854.55},{"text":"please.","start":2854.55,"end":2854.95}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":40,"start":2862.55,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=2863","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":2862.55,"end":2863.27,"topics":[],"words":[{"text":"Thank","start":2862.55,"end":2862.79},{"text":"you,","start":2862.79,"end":2862.87},{"text":"Chair.","start":2862.87,"end":2863.27}]},{"text":"First of all, I would like to thank you for the preparation and the explanation.","start":2864.39,"end":2869.35,"topics":[],"words":[{"text":"First","start":2864.39,"end":2864.71},{"text":"of","start":2864.75,"end":2864.87},{"text":"all,","start":2864.91,"end":2865.07},{"text":"I","start":2865.07,"end":2865.11},{"text":"would","start":2865.11,"end":2865.27},{"text":"like","start":2865.27,"end":2865.51},{"text":"to","start":2865.55,"end":2865.63},{"text":"thank","start":2865.67,"end":2865.91},{"text":"you","start":2865.91,"end":2866.07},{"text":"for","start":2866.39,"end":2866.59},{"text":"the","start":2867.11,"end":2867.23},{"text":"preparation","start":2867.55,"end":2868.23},{"text":"and","start":2868.23,"end":2868.43},{"text":"the","start":2868.43,"end":2868.59},{"text":"explanation.","start":2868.59,"end":2869.35}]},{"text":"of the meaning of this article.","start":2870.03,"end":2871.43,"topics":[],"words":[{"text":"of","start":2870.03,"end":2870.11},{"text":"the","start":2870.11,"end":2870.19},{"text":"meaning","start":2870.23,"end":2870.43},{"text":"of","start":2870.47,"end":2870.59},{"text":"this","start":2870.59,"end":2870.79},{"text":"article.","start":2870.79,"end":2871.43}]},{"text":"We would like to support the objective of having effective mechanism for prevention and resolution of cross-border disputes.","start":2872.39,"end":2879.83,"topics":[{"key":"scope","label":"scope","description":""},{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"So","start":3153.51,"end":3153.71},{"text":"we","start":3153.71,"end":3153.87},{"text":"believe","start":3153.87,"end":3154.15},{"text":"that","start":3154.15,"end":3154.27},{"text":"this","start":3154.27,"end":3154.47},{"text":"should","start":3154.47,"end":3154.63},{"text":"be","start":3154.63,"end":3154.75},{"text":"reflected","start":3154.75,"end":3155.43},{"text":"in","start":3155.99,"end":3156.47},{"text":"the","start":3156.79,"end":3156.91},{"text":"final","start":3156.91,"end":3157.27},{"text":"text.","start":3157.27,"end":3157.83}]},{"text":"Thank you very much for the opportunity.","start":3157.99,"end":3160.47,"topics":[],"words":[{"text":"Thank","start":3157.99,"end":3158.19},{"text":"you","start":3158.19,"end":3158.27},{"text":"very","start":3158.27,"end":3158.47},{"text":"much","start":3158.47,"end":3158.87},{"text":"for","start":3159.51,"end":3159.67},{"text":"the","start":3159.67,"end":3159.75},{"text":"opportunity.","start":3159.75,"end":3160.47}]}]}],"speaker":{"name":null,"affiliation":"NGA","affiliation_full":"Nigeria","group":null,"function":"Representative"}},{"statement_number":43,"start":3162.39,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=3163","paragraphs":[{"sentences":[{"text":"Thank you, Nigeria.","start":3162.39,"end":3163.51,"topics":[],"words":[{"text":"Thank","start":3162.39,"end":3162.71},{"text":"you,","start":3162.71,"end":3162.79},{"text":"Nigeria.","start":3162.79,"end":3163.51}]}]},{"sentences":[{"text":"Algeria, please.","start":3170.47,"end":3171.51,"topics":[],"words":[{"text":"Algeria,","start":3170.47,"end":3171.19},{"text":"please.","start":3171.19,"end":3171.51}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":44,"start":3172.43,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=3173","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":3172.43,"end":3173.03,"topics":[],"words":[{"text":"Thank","start":3172.43,"end":3172.59},{"text":"you,","start":3172.59,"end":3172.71},{"text":"Chair.","start":3172.71,"end":3173.03}]},{"text":"First and foremost, as this is my first statement in this session, I would like to thank the Secretariat and all of the delegates for the work that's been done so far.","start":3174.39,"end":3184.47,"topics":[],"words":[{"text":"First","start":3174.39,"end":3174.71},{"text":"and","start":3174.87,"end":3175.19},{"text":"foremost,","start":3175.19,"end":3175.75},{"text":"as","start":3175.75,"end":3175.83},{"text":"this","start":3175.83,"end":3176.07},{"text":"is","start":3176.07,"end":3176.23},{"text":"my","start":3176.23,"end":3176.55},{"text":"first","start":3176.79,"end":3177.27},{"text":"statement","start":3177.27,"end":3177.71},{"text":"in","start":3177.71,"end":3177.83},{"text":"this","start":3177.83,"end":3178.03},{"text":"session,","start":3178.03,"end":3178.39},{"text":"I","start":3178.39,"end":3178.47},{"text":"would","start":3178.47,"end":3178.63},{"text":"like","start":3178.63,"end":3178.95},{"text":"to","start":3178.95,"end":3179.35},{"text":"thank","start":3179.35,"end":3179.67},{"text":"the","start":3179.67,"end":3179.79},{"text":"Secretariat","start":3179.79,"end":3180.63},{"text":"and","start":3181.27,"end":3181.51},{"text":"all","start":3181.51,"end":3181.75},{"text":"of","start":3181.79,"end":3181.87},{"text":"the","start":3181.87,"end":3181.95},{"text":"delegates","start":3181.95,"end":3182.39},{"text":"for","start":3182.39,"end":3182.87},{"text":"the","start":3182.91,"end":3183.03},{"text":"work","start":3183.03,"end":3183.23},{"text":"that's","start":3183.23,"end":3183.51},{"text":"been","start":3183.51,"end":3183.63},{"text":"done","start":3183.63,"end":3183.83},{"text":"so","start":3183.83,"end":3183.99},{"text":"far.","start":3183.99,"end":3184.47}]},{"text":"And also, thank you for organizing this session here in Kenya.","start":3186.55,"end":3191.83,"topics":[],"words":[{"text":"And","start":3186.55,"end":3186.75},{"text":"also,","start":3186.75,"end":3187.19},{"text":"thank","start":3187.71,"end":3187.91},{"text":"you","start":3187.91,"end":3188.07},{"text":"for","start":3188.07,"end":3188.47},{"text":"organizing","start":3188.47,"end":3189.27},{"text":"this","start":3189.27,"end":3189.87},{"text":"session","start":3189.87,"end":3190.39},{"text":"here","start":3191.03,"end":3191.27},{"text":"in","start":3191.27,"end":3191.35},{"text":"Kenya.","start":3191.35,"end":3191.83}]},{"text":"Regarding Article 10, we align ourselves with the statement made by Zambia on behalf of the Africa Group.","start":3193.99,"end":3201.43,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"And","start":3202.67,"end":3202.79},{"text":"regarding","start":3202.79,"end":3203.39},{"text":"the","start":3203.39,"end":3203.51},{"text":"proposals","start":3203.63,"end":3204.27},{"text":"made","start":3204.27,"end":3204.67},{"text":"on","start":3205.55,"end":3205.63},{"text":"the","start":3205.63,"end":3205.71},{"text":"modification","start":3205.71,"end":3206.27},{"text":"of","start":3206.27,"end":3206.35},{"text":"the","start":3206.35,"end":3206.47},{"text":"article","start":3206.47,"end":3206.91},{"text":"in","start":3207.95,"end":3208.07},{"text":"a","start":3208.07,"end":3208.11},{"text":"national","start":3208.11,"end":3208.47},{"text":"capacity,","start":3208.47,"end":3209.15},{"text":"we","start":3210.19,"end":3210.43},{"text":"would","start":3210.43,"end":3210.71},{"text":"like","start":3210.71,"end":3211.07},{"text":"to","start":3211.07,"end":3211.47},{"text":"share","start":3211.55,"end":3211.87},{"text":"some","start":3211.87,"end":3212.03},{"text":"comments.","start":3212.03,"end":3212.67}]},{"text":"Algeria fully supports the high level commitment regarding the importance of having tax certainty and legal certainty for investment in order to support economic development and provide certainty and safeguards for the taxpayer.","start":3213.99,"end":3233.35,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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United Republic of Tanzania, please.","start":3531.03,"end":3535.51,"topics":[],"words":[{"text":"Thank","start":3531.03,"end":3531.35},{"text":"you,","start":3531.35,"end":3531.51},{"text":"Kenya.","start":3531.75,"end":3532.11},{"text":"United","start":3533.71,"end":3534.15},{"text":"Republic","start":3534.15,"end":3534.55},{"text":"of","start":3534.55,"end":3534.67},{"text":"Tanzania,","start":3534.67,"end":3535.11},{"text":"please.","start":3535.11,"end":3535.51}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":48,"start":3537.75,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=3538","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":3537.75,"end":3538.31,"topics":[],"words":[{"text":"Thank","start":3537.75,"end":3538.03},{"text":"you,","start":3538.03,"end":3538.15},{"text":"Chair.","start":3538.15,"end":3538.31}]}]},{"sentences":[{"text":"Chair, the United Republic of Tanzania aligns with the intervention made by Zambia on behalf of the African group.","start":3539.51,"end":3547.03,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."}],"words":[{"text":"We","start":3547.71,"end":3547.87},{"text":"also","start":3547.87,"end":3548.43},{"text":"appreciate","start":3548.59,"end":3549.23},{"text":"Secretariat","start":3550.03,"end":3550.67},{"text":"efforts","start":3550.71,"end":3551.23},{"text":"to","start":3551.87,"end":3551.99},{"text":"draft","start":3552.03,"end":3552.35},{"text":"examples","start":3552.35,"end":3553.07},{"text":"for","start":3553.07,"end":3553.23},{"text":"better","start":3553.23,"end":3553.43},{"text":"understanding","start":3553.43,"end":3554.11},{"text":"of","start":3554.15,"end":3554.35},{"text":"the","start":3554.91,"end":3555.03},{"text":"draft","start":3555.15,"end":3555.51},{"text":"proposal.","start":3555.51,"end":3556.11}]},{"text":"However, we emphasize that the Article 10 to focus on cross-border tax disputes, consistent with international scope of this convention.","start":3556.75,"end":3568.11,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"We","start":3569.47,"end":3569.63},{"text":"support","start":3569.63,"end":3570.19},{"text":"the","start":3570.19,"end":3570.35},{"text":"proposed","start":3570.35,"end":3570.71},{"text":"text","start":3570.71,"end":3571.15},{"text":"of","start":3571.35,"end":3571.47},{"text":"the","start":3571.47,"end":3571.59},{"text":"African","start":3571.59,"end":3571.87},{"text":"group","start":3571.87,"end":3572.19},{"text":"for","start":3572.59,"end":3572.83},{"text":"paragraph","start":3572.83,"end":3573.15},{"text":"two,","start":3573.15,"end":3573.55},{"text":"which","start":3574.11,"end":3574.39},{"text":"emphasizes","start":3574.39,"end":3575.23},{"text":"on","start":3575.51,"end":3575.71},{"text":"clear","start":3575.71,"end":3576.11},{"text":"legislation","start":3576.11,"end":3576.83},{"text":"and","start":3576.99,"end":3577.19},{"text":"fair","start":3577.19,"end":3577.43},{"text":"dispute","start":3577.43,"end":3577.95},{"text":"resolution","start":3578.11,"end":3578.83},{"text":"mechanisms","start":3578.83,"end":3579.55},{"text":"that","start":3579.95,"end":3580.11},{"text":"respect","start":3580.11,"end":3580.59},{"text":"national","start":3580.67,"end":3581.19},{"text":"sovereignty.","start":3581.19,"end":3582.03}]},{"text":"Mr. Chair, the text on the draft Part III introduces wording that may extend it to purely domestic disputes, which risks broadening the convention scope beyond cross-border","start":3583.23,"end":3599.23,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."},{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."}],"words":[{"text":"Ireland","start":3643.11,"end":3643.47},{"text":"supports","start":3643.47,"end":3643.91},{"text":"the","start":3643.91,"end":3643.99},{"text":"view","start":3643.99,"end":3644.31},{"text":"that","start":3644.31,"end":3644.43},{"text":"this","start":3644.43,"end":3644.63},{"text":"article","start":3644.63,"end":3644.99},{"text":"is","start":3644.99,"end":3645.11},{"text":"critically","start":3645.11,"end":3645.55},{"text":"important","start":3645.55,"end":3646.03},{"text":"to","start":3646.03,"end":3646.11},{"text":"support","start":3646.11,"end":3646.51},{"text":"the","start":3646.51,"end":3646.59},{"text":"objectives","start":3646.59,"end":3647.15},{"text":"of","start":3647.15,"end":3647.23},{"text":"the","start":3647.23,"end":3647.31},{"text":"framework","start":3647.31,"end":3647.71},{"text":"convention","start":3647.71,"end":3648.23},{"text":"and","start":3648.75,"end":3648.91},{"text":"to","start":3648.91,"end":3648.99},{"text":"provide","start":3648.99,"end":3649.35},{"text":"tax","start":3649.35,"end":3649.63},{"text":"certainty.","start":3649.63,"end":3650.15}]},{"text":"We thank the Chair and the Secretariat for the presentations and the explanations.","start":3650.79,"end":3654.31,"topics":[],"words":[{"text":"We","start":3650.79,"end":3651.03},{"text":"thank","start":3651.03,"end":3651.27},{"text":"the","start":3651.27,"end":3651.35},{"text":"Chair","start":3651.35,"end":3651.55},{"text":"and","start":3651.55,"end":3651.67},{"text":"the","start":3651.67,"end":3651.79},{"text":"Secretariat","start":3651.79,"end":3652.35},{"text":"for","start":3652.35,"end":3652.47},{"text":"the","start":3652.47,"end":3652.55},{"text":"presentations","start":3652.55,"end":3653.35},{"text":"and","start":3653.35,"end":3653.47},{"text":"the","start":3653.47,"end":3653.55},{"text":"explanations.","start":3653.55,"end":3654.31}]},{"text":"Provided, however, we still think a further discussion on this article will be required once we see the actual text on Article 20.","start":3655.27,"end":3661.35,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."}],"words":[{"text":"Provided,","start":3655.27,"end":3655.83},{"text":"however,","start":3655.83,"end":3656.23},{"text":"we","start":3656.23,"end":3656.39},{"text":"still","start":3656.39,"end":3656.63},{"text":"think","start":3656.63,"end":3656.83},{"text":"a","start":3656.83,"end":3656.87},{"text":"further","start":3656.87,"end":3657.23},{"text":"discussion","start":3657.23,"end":3657.71},{"text":"on","start":3657.71,"end":3657.83},{"text":"this","start":3657.83,"end":3657.99},{"text":"article","start":3657.99,"end":3658.39},{"text":"will","start":3658.39,"end":3658.55},{"text":"be","start":3658.55,"end":3658.71},{"text":"required","start":3658.71,"end":3659.11},{"text":"once","start":3659.11,"end":3659.31},{"text":"we","start":3659.31,"end":3659.43},{"text":"see","start":3659.43,"end":3659.67},{"text":"the","start":3659.67,"end":3659.79},{"text":"actual","start":3659.79,"end":3660.15},{"text":"text","start":3660.15,"end":3660.47},{"text":"on","start":3660.47,"end":3660.59},{"text":"Article","start":3660.59,"end":3660.91},{"text":"20.","start":3660.91,"end":3661.35}]},{"text":"We agree that the references to domestic mechanisms causes confusion.","start":3662.55,"end":3666.55,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. Multiple delegations supported proposals to merge paragraphs, delete or replace the word \"domestic,\" and refine wording that they felt was unclear or overly specific."}],"words":[{"text":"We","start":3662.55,"end":3662.75},{"text":"agree","start":3662.75,"end":3663.11},{"text":"that","start":3663.43,"end":3663.59},{"text":"the","start":3663.59,"end":3663.67},{"text":"references","start":3663.67,"end":3664.15},{"text":"to","start":3664.15,"end":3664.23},{"text":"domestic","start":3664.23,"end":3664.67},{"text":"mechanisms","start":3664.67,"end":3665.43},{"text":"causes","start":3665.43,"end":3665.91},{"text":"confusion.","start":3665.91,"end":3666.55}]},{"text":"We understand the explanations provided by the Secretariat and the Chair regarding the rationale for including it.","start":3666.71,"end":3672.87,"topics":[{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream discussions."}],"words":[{"text":"We","start":3666.71,"end":3666.87},{"text":"understand","start":3666.87,"end":3667.47},{"text":"the","start":3667.47,"end":3667.55},{"text":"explanations","start":3667.55,"end":3668.15},{"text":"provided","start":3668.15,"end":3668.55},{"text":"by","start":3668.55,"end":3668.71},{"text":"the","start":3668.71,"end":3668.79},{"text":"Secretariat","start":3668.79,"end":3669.55},{"text":"and","start":3669.55,"end":3669.87},{"text":"the","start":3669.87,"end":3669.99},{"text":"Chair","start":3669.99,"end":3670.27},{"text":"regarding","start":3670.27,"end":3670.75},{"text":"the","start":3670.75,"end":3670.87},{"text":"rationale","start":3671.43,"end":3672.07},{"text":"for","start":3672.07,"end":3672.19},{"text":"including","start":3672.19,"end":3672.63},{"text":"it.","start":3672.63,"end":3672.87}]},{"text":"However, we firmly believe that the focus of this article should be on cross-border disputes and work on enhancing domestic procedures are more appropriate to another forum.","start":3672.87,"end":3680.95,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."},{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. 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Peru.","start":3702.23,"end":3703.67,"topics":[],"words":[{"text":"We","start":3702.23,"end":3702.31},{"text":"have","start":3702.31,"end":3702.51},{"text":"a","start":3702.51,"end":3702.55},{"text":"member","start":3702.55,"end":3702.83},{"text":"state,","start":3702.83,"end":3703.11},{"text":"Peru.","start":3703.11,"end":3703.67}]},{"text":"Mic to Peru, please.","start":3703.99,"end":3705.03,"topics":[],"words":[{"text":"Mic","start":3703.99,"end":3704.23},{"text":"to","start":3704.23,"end":3704.39},{"text":"Peru,","start":3704.39,"end":3704.63},{"text":"please.","start":3704.63,"end":3705.03}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":54,"start":3707.59,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=3708","paragraphs":[{"sentences":[{"text":"Thank you, Chair, and apologies for this last minute request for the 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Multiple delegations supported proposals to merge paragraphs, delete or replace the word \"domestic,\" and refine wording that they felt was unclear or overly specific."}],"words":[{"text":"And","start":3925.31,"end":3925.55},{"text":"well,","start":3925.55,"end":3925.95},{"text":"it","start":3926.27,"end":3926.51},{"text":"is","start":3926.51,"end":3926.67},{"text":"just","start":3926.67,"end":3926.91},{"text":"commitment","start":3926.91,"end":3927.47},{"text":"to","start":3927.47,"end":3927.55},{"text":"improve","start":3927.55,"end":3928.11},{"text":"your","start":3928.11,"end":3928.27},{"text":"processes.","start":3928.27,"end":3928.99}]},{"text":"Now, we note again that the other mention was with respect to the protocol.","start":3929.63,"end":3937.63,"topics":[{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. 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Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."}],"words":[{"text":"The","start":3986.19,"end":3986.31},{"text":"last","start":3986.31,"end":3986.67},{"text":"place","start":3986.67,"end":3987.07},{"text":"where","start":3987.07,"end":3987.27},{"text":"dispute","start":3987.27,"end":3987.75},{"text":"mechanism,","start":3987.75,"end":3988.35},{"text":"dispute","start":3988.43,"end":3988.83},{"text":"was","start":3988.83,"end":3988.99},{"text":"mentioned","start":3988.99,"end":3989.55},{"text":"is","start":3990.03,"end":3990.35},{"text":"in","start":3990.35,"end":3990.51},{"text":"respect","start":3990.51,"end":3990.99},{"text":"of","start":3990.99,"end":3991.23},{"text":"dispute","start":3991.23,"end":3991.87},{"text":"resolution","start":3992.51,"end":3993.23},{"text":"mechanism","start":3993.23,"end":3993.87},{"text":"under","start":3994.67,"end":3994.99},{"text":"the","start":3994.99,"end":3995.07},{"text":"two","start":3995.07,"end":3995.39},{"text":"paragraph","start":3995.39,"end":3996.27},{"text":"14.","start":3996.31,"end":3996.67}]},{"text":"And I think that's what the Secretariat have referenced to when they spoke of Article 20.","start":3997.43,"end":4002.51,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."}],"words":[{"text":"And","start":3997.43,"end":3997.63},{"text":"I","start":3997.63,"end":3997.71},{"text":"think","start":3997.71,"end":3998.03},{"text":"that's","start":3998.03,"end":3998.43},{"text":"what","start":3998.43,"end":3998.71},{"text":"the","start":3998.71,"end":3998.79},{"text":"Secretariat","start":3998.79,"end":3999.31},{"text":"have","start":3999.39,"end":3999.63},{"text":"referenced","start":3999.79,"end":4000.31},{"text":"to","start":4000.31,"end":4000.39},{"text":"when","start":4000.39,"end":4000.59},{"text":"they","start":4000.59,"end":4000.67},{"text":"spoke","start":4000.67,"end":4001.07},{"text":"of","start":4001.07,"end":4001.31},{"text":"Article","start":4001.59,"end":4001.99},{"text":"20.","start":4001.99,"end":4002.51}]},{"text":"Now we have not elaborated Article 20 and we know that these articles cannot be read independent of each other, but we can focus on making best of the ones we have in our face right now.","start":4002.91,"end":4016.91,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. 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Indeed an interesting discussion and interesting confusion, so to say.","start":4053.83,"end":4060.15,"topics":[],"words":[{"text":"Thank","start":4053.83,"end":4054.11},{"text":"you,","start":4054.11,"end":4054.31},{"text":"Koli.","start":4054.63,"end":4055.11},{"text":"Indeed","start":4055.83,"end":4056.23},{"text":"an","start":4056.23,"end":4056.31},{"text":"interesting","start":4056.31,"end":4056.83},{"text":"discussion","start":4056.83,"end":4057.67},{"text":"and","start":4057.75,"end":4058.23},{"text":"interesting","start":4058.67,"end":4059.07},{"text":"confusion,","start":4059.07,"end":4059.67},{"text":"so","start":4059.67,"end":4059.79},{"text":"to","start":4059.79,"end":4059.91},{"text":"say.","start":4059.91,"end":4060.15}]},{"text":"First the basics.","start":4061.51,"end":4062.39,"topics":[],"words":[{"text":"First","start":4061.51,"end":4061.83},{"text":"the","start":4061.83,"end":4061.91},{"text":"basics.","start":4061.91,"end":4062.39}]},{"text":"it is understood that framework convention is an umbrella agreement and the articles of the convention will provide a foundation to the respective protocols.","start":4062.83,"end":4073.35,"topics":[{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream discussions."}],"words":[{"text":"it","start":4062.83,"end":4063.11},{"text":"is","start":4063.11,"end":4063.19},{"text":"understood","start":4063.19,"end":4063.67},{"text":"that","start":4063.67,"end":4064.15},{"text":"framework","start":4064.87,"end":4065.23},{"text":"convention","start":4065.23,"end":4065.75},{"text":"is","start":4065.75,"end":4065.99},{"text":"an","start":4065.99,"end":4066.07},{"text":"umbrella","start":4066.07,"end":4066.43},{"text":"agreement","start":4066.43,"end":4066.95},{"text":"and","start":4067.75,"end":4068.03},{"text":"the","start":4068.03,"end":4068.15},{"text":"articles","start":4068.15,"end":4068.71},{"text":"of","start":4068.71,"end":4068.87},{"text":"the","start":4068.87,"end":4068.99},{"text":"convention","start":4068.99,"end":4069.55},{"text":"will","start":4069.55,"end":4069.75},{"text":"provide","start":4069.75,"end":4070.15},{"text":"a","start":4070.15,"end":4070.23},{"text":"foundation","start":4070.23,"end":4071.03},{"text":"to","start":4071.51,"end":4071.83},{"text":"the","start":4071.83,"end":4071.99},{"text":"respective","start":4071.99,"end":4072.63},{"text":"protocols.","start":4072.63,"end":4073.35}]},{"text":"By that logic, we need a foundation for protocol two, which will deal with dispute resolution.","start":4074.39,"end":4080.47,"topics":[{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream discussions."}],"words":[{"text":"By","start":4074.39,"end":4074.59},{"text":"that","start":4074.59,"end":4074.87},{"text":"logic,","start":4074.87,"end":4075.43},{"text":"we","start":4075.67,"end":4075.91},{"text":"need","start":4075.91,"end":4076.15},{"text":"a","start":4076.15,"end":4076.23},{"text":"foundation","start":4076.23,"end":4076.95},{"text":"for","start":4077.43,"end":4077.59},{"text":"protocol","start":4077.59,"end":4078.07},{"text":"two,","start":4078.07,"end":4078.39},{"text":"which","start":4078.83,"end":4079.03},{"text":"will","start":4079.03,"end":4079.19},{"text":"deal","start":4079.19,"end":4079.35},{"text":"with","start":4079.35,"end":4079.47},{"text":"dispute","start":4079.47,"end":4079.83},{"text":"resolution.","start":4079.83,"end":4080.47}]},{"text":"And as it's explained, article 10 is expected to be that foundation which will give birth to the protocol.","start":4081.11,"end":4089.43,"topics":[{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"It's,","start":4162.31,"end":4162.71},{"text":"it's","start":4162.71,"end":4162.95},{"text":"well","start":4162.95,"end":4163.15},{"text":"understood","start":4163.15,"end":4163.67},{"text":"that","start":4164.07,"end":4164.31},{"text":"the","start":4164.31,"end":4164.39},{"text":"tax","start":4164.39,"end":4164.75},{"text":"treaties","start":4164.75,"end":4165.35},{"text":"are","start":4165.43,"end":4165.67},{"text":"assimilated","start":4165.67,"end":4166.31},{"text":"in","start":4166.31,"end":4166.47},{"text":"the","start":4166.47,"end":4166.55},{"text":"domestic","start":4166.55,"end":4167.03},{"text":"law.","start":4167.03,"end":4167.35}]},{"text":"Some countries would pass a specific legislation to further each tax treaty, which will be called a domestic law or some countries you know, we'll do it by way of notification, which also becomes a part of the domestic law.","start":4167.99,"end":4181.63,"topics":[{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"There","start":4317.83,"end":4317.91},{"text":"were","start":4317.91,"end":4318.03},{"text":"also","start":4318.03,"end":4318.39},{"text":"comments","start":4318.39,"end":4318.87},{"text":"made","start":4318.87,"end":4319.19},{"text":"on","start":4319.59,"end":4320.07},{"text":"whether","start":4321.03,"end":4321.67},{"text":"this","start":4321.75,"end":4322.07},{"text":"is","start":4322.07,"end":4322.15},{"text":"becoming","start":4322.15,"end":4322.51},{"text":"a","start":4322.51,"end":4322.55},{"text":"sovereignty","start":4322.55,"end":4323.07},{"text":"issue","start":4323.07,"end":4323.59},{"text":"when","start":4323.83,"end":4324.03},{"text":"one","start":4324.03,"end":4324.39},{"text":"talks","start":4324.39,"end":4324.63},{"text":"about","start":4324.63,"end":4324.79},{"text":"the","start":4324.79,"end":4324.87},{"text":"domestic","start":4324.87,"end":4325.51},{"text":"mechanism.","start":4325.75,"end":4326.39}]},{"text":"I would say maybe not because all that the countries are committing here is and it will strive to implement fair, independent, effective resolution in a timely manner.","start":4327.11,"end":4339.51,"topics":[{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. 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for the opportunity to speak.","start":4356.15,"end":4359.91,"topics":[],"words":[{"text":"Thank","start":4356.15,"end":4356.55},{"text":"you,","start":4356.55,"end":4356.79},{"text":"colleagues","start":4356.79,"end":4357.63},{"text":"and","start":4357.63,"end":4357.87},{"text":"chair,","start":4357.87,"end":4358.23},{"text":"for","start":4358.23,"end":4358.51},{"text":"the","start":4358.51,"end":4358.59},{"text":"opportunity","start":4358.59,"end":4359.23},{"text":"to","start":4359.23,"end":4359.31},{"text":"speak.","start":4359.31,"end":4359.91}]},{"text":"My name is Robert Mwalhe from the Center for Trade Policy and Development in Zambia.","start":4360.87,"end":4366.71,"topics":[],"words":[{"text":"My","start":4360.87,"end":4361.03},{"text":"name","start":4361.03,"end":4361.19},{"text":"is","start":4361.19,"end":4361.35},{"text":"Robert","start":4361.35,"end":4361.79},{"text":"Mwalhe","start":4361.79,"end":4362.23},{"text":"from","start":4362.23,"end":4362.47},{"text":"the","start":4362.47,"end":4362.59},{"text":"Center","start":4362.59,"end":4363.11},{"text":"for","start":4363.11,"end":4363.51},{"text":"Trade","start":4364.23,"end":4364.79},{"text":"Policy","start":4365.03,"end":4365.39},{"text":"and","start":4365.39,"end":4365.51},{"text":"Development","start":4365.51,"end":4366.07},{"text":"in","start":4366.07,"end":4366.15},{"text":"Zambia.","start":4366.15,"end":4366.71}]},{"text":"I will be speaking on behalf of Tax and Education Alliance, International Education, as well as the African CSO working group on the tax 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delegates, the African civil society working group appreciates the intent of Article 10, however, we note with concern that its current formulation remains unclear and potentially overlapping with Article 20 as well as Protocol 2. it is not evident which types of dispute the article seek to address between whom and on what legal basis nor why particular emphasis has been given to dispute related to cross-border trade and investment this ambiguity risk creating duplications and legal uncertainty within the framework conversion in our view The UN tax conversion at Article 10 should primarily focus on preventing dispute from arising by strengthening cooperation and enhancing transparency, which must include automatic exchange of information, mandatory country to country reporting, making public beneficial ownership registers, making beneficial ownership registers public, and ultimately the implementation of the global asset registers among the member 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"Experience","start":4477.03,"end":4477.83},{"text":"from","start":4477.83,"end":4478.15},{"text":"existing","start":4478.15,"end":4478.87},{"text":"international","start":4478.87,"end":4479.55},{"text":"framework","start":4479.55,"end":4480.23},{"text":"such","start":4480.23,"end":4480.51},{"text":"as","start":4480.51,"end":4480.63},{"text":"the","start":4480.63,"end":4480.75},{"text":"investment","start":4480.75,"end":4481.31},{"text":"treaty","start":4481.31,"end":4481.67},{"text":"arbitration","start":4481.67,"end":4482.55},{"text":"as","start":4482.95,"end":4483.11},{"text":"well","start":4483.11,"end":4483.27},{"text":"as","start":4483.27,"end":4483.43},{"text":"the","start":4483.43,"end":4483.55},{"text":"investor","start":4483.55,"end":4483.99},{"text":"state","start":4483.99,"end":4484.43},{"text":"dispute","start":4484.43,"end":4485.03},{"text":"settlement","start":4485.03,"end":4485.75},{"text":"has","start":4486.07,"end":4486.31},{"text":"demonstrated","start":4486.31,"end":4487.35},{"text":"that","start":4487.35,"end":4487.59},{"text":"such","start":4487.59,"end":4487.91},{"text":"mechanisms","start":4487.91,"end":4488.79},{"text":"can","start":4488.79,"end":4488.95},{"text":"be","start":4488.95,"end":4489.07},{"text":"extremely","start":4489.07,"end":4489.67},{"text":"costly,","start":4489.67,"end":4490.39},{"text":"unpredictable","start":4490.87,"end":4491.99},{"text":"and","start":4492.31,"end":4492.59},{"text":"sovereignty","start":4492.59,"end":4493.59},{"text":"straining","start":4493.59,"end":4494.31},{"text":"for","start":4494.31,"end":4494.47},{"text":"developing","start":4494.47,"end":4494.91},{"text":"countries.","start":4494.91,"end":4495.67}]},{"text":"Furthermore, arbitration cases cost governments in Africa and in Latin America tens to hundreds of millions of dollars in legal fees and awards, which diverts scarce public resources from essential development priorities such as education, health and infrastructure development.","start":4496.23,"end":4517.11,"topics":[],"words":[{"text":"Furthermore,","start":4496.23,"end":4497.11},{"text":"arbitration","start":4497.43,"end":4498.23},{"text":"cases","start":4498.23,"end":4498.95},{"text":"cost","start":4499.27,"end":4499.67},{"text":"governments","start":4499.67,"end":4500.23},{"text":"in","start":4500.23,"end":4500.35},{"text":"Africa","start":4500.35,"end":4500.87},{"text":"and","start":4501.43,"end":4501.59},{"text":"in","start":4501.59,"end":4501.75},{"text":"Latin","start":4501.75,"end":4502.07},{"text":"America","start":4502.07,"end":4502.51},{"text":"tens","start":4502.51,"end":4503.03},{"text":"to","start":4503.03,"end":4503.23},{"text":"hundreds","start":4503.23,"end":4503.79},{"text":"of","start":4503.79,"end":4503.91},{"text":"millions","start":4503.91,"end":4504.43},{"text":"of","start":4504.43,"end":4504.63},{"text":"dollars","start":4504.63,"end":4505.27},{"text":"in","start":4505.59,"end":4505.75},{"text":"legal","start":4505.75,"end":4505.99},{"text":"fees","start":4505.99,"end":4506.55},{"text":"and","start":4506.55,"end":4506.79},{"text":"awards,","start":4506.79,"end":4507.43},{"text":"which","start":4508.03,"end":4508.39},{"text":"diverts","start":4508.39,"end":4509.27},{"text":"scarce","start":4509.35,"end":4509.83},{"text":"public","start":4509.83,"end":4510.19},{"text":"resources","start":4510.19,"end":4510.87},{"text":"from","start":4510.87,"end":4511.19},{"text":"essential","start":4511.67,"end":4512.31},{"text":"development","start":4512.31,"end":4512.75},{"text":"priorities","start":4512.75,"end":4513.43},{"text":"such","start":4513.43,"end":4513.71},{"text":"as","start":4513.71,"end":4513.91},{"text":"education,","start":4513.91,"end":4514.71},{"text":"health","start":4515.03,"end":4515.51},{"text":"and","start":4515.51,"end":4515.67},{"text":"infrastructure","start":4515.67,"end":4516.31},{"text":"development.","start":4516.31,"end":4517.11}]},{"text":"Moreover, arbitration often lacks transparency, it limits states policy space, and provides little opportunity for equitable participation for developing countries administrations.","start":4517.59,"end":4531.75,"topics":[{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."},{"key":"transparency-measures","label":"Transparency Measures for Preventing Disputes","description":"Several interventions highlighted transparency tools as a way to reduce disputes before they arise. These included clearer legislation, publication of decisions, exchange of information, country-by-country reporting, beneficial ownership transparency, and simpler tax rules."}],"words":[{"text":"Moreover,","start":4517.59,"end":4518.31},{"text":"arbitration","start":4518.63,"end":4519.43},{"text":"often","start":4519.43,"end":4519.91},{"text":"lacks","start":4519.91,"end":4520.39},{"text":"transparency,","start":4520.39,"end":4521.43},{"text":"it","start":4521.91,"end":4522.07},{"text":"limits","start":4522.07,"end":4522.47},{"text":"states","start":4522.47,"end":4522.87},{"text":"policy","start":4522.87,"end":4523.35},{"text":"space,","start":4523.39,"end":4523.99},{"text":"and","start":4524.63,"end":4524.95},{"text":"provides","start":4525.19,"end":4525.87},{"text":"little","start":4525.87,"end":4526.19},{"text":"opportunity","start":4526.19,"end":4526.87},{"text":"for","start":4526.87,"end":4527.11},{"text":"equitable","start":4527.27,"end":4527.79},{"text":"participation","start":4527.79,"end":4528.79},{"text":"for","start":4529.03,"end":4529.27},{"text":"developing","start":4529.27,"end":4529.91},{"text":"countries","start":4529.91,"end":4530.55},{"text":"administrations.","start":4530.55,"end":4531.75}]},{"text":"For this reason, we recommend that Article 10 be clearly delineated from Article 20, limiting its scope to dispute prevention, including transparency and fair and effective tax rules, as well as the more practical accountability.","start":4532.95,"end":4553.67,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."},{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."},{"key":"transparency-measures","label":"Transparency Measures for Preventing Disputes","description":"Several interventions highlighted transparency tools as a way to reduce disputes before they arise. 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Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."},{"key":"domestic-sovereignty","label":"Domestic Sovereignty and Legal Autonomy","description":"States repeatedly stressed that domestic tax disputes and domestic procedures remain closely tied to national sovereignty and domestic law. The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"All","start":4554.47,"end":4554.79},{"text":"provisions","start":4554.79,"end":4555.67},{"text":"relating","start":4555.67,"end":4556.11},{"text":"to","start":4556.11,"end":4556.19},{"text":"dispute","start":4556.19,"end":4556.71},{"text":"resolutions","start":4556.71,"end":4557.67},{"text":"should","start":4558.07,"end":4558.47},{"text":"fall","start":4558.47,"end":4558.79},{"text":"exclusively","start":4558.79,"end":4560.07},{"text":"under","start":4560.15,"end":4560.43},{"text":"Article","start":4560.43,"end":4560.75},{"text":"20,","start":4560.75,"end":4561.51},{"text":"which","start":4561.87,"end":4562.23},{"text":"can","start":4562.23,"end":4562.47},{"text":"provide","start":4562.47,"end":4563.15},{"text":"a","start":4563.15,"end":4563.19},{"text":"coherent","start":4563.19,"end":4563.99},{"text":"state","start":4563.99,"end":4564.31},{"text":"to","start":4564.31,"end":4564.47},{"text":"state","start":4564.47,"end":4564.79},{"text":"mechanism","start":4564.79,"end":4565.75},{"text":"grounded","start":4566.15,"end":4566.71},{"text":"in","start":4566.71,"end":4566.87},{"text":"inclusivity","start":4566.87,"end":4567.99},{"text":"and","start":4568.07,"end":4568.23},{"text":"mutual","start":4568.23,"end":4568.59},{"text":"respect","start":4568.59,"end":4569.11},{"text":"for","start":4569.11,"end":4569.31},{"text":"sovereignty.","start":4569.31,"end":4570.15}]},{"text":"In incest chair, Article 10 should promote prevention rather than parallel arbitration, ensuring that the UN tax conversion remains a tool for fairness, cooperation and sustainable international tax governance.","start":4570.71,"end":4587.75,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. There was also repeated emphasis on strengthening the prevention side of the article, not only the resolution side."}],"words":[{"text":"In","start":4570.71,"end":4570.95},{"text":"incest","start":4570.95,"end":4571.59},{"text":"chair,","start":4571.59,"end":4572.07},{"text":"Article","start":4572.55,"end":4573.11},{"text":"10","start":4573.11,"end":4573.83},{"text":"should","start":4573.99,"end":4574.39},{"text":"promote","start":4574.39,"end":4575.11},{"text":"prevention","start":4575.11,"end":4575.91},{"text":"rather","start":4575.91,"end":4576.11},{"text":"than","start":4576.11,"end":4576.31},{"text":"parallel","start":4576.31,"end":4576.79},{"text":"arbitration,","start":4576.79,"end":4577.75},{"text":"ensuring","start":4578.15,"end":4578.71},{"text":"that","start":4578.71,"end":4578.87},{"text":"the","start":4578.87,"end":4578.99},{"text":"UN","start":4578.99,"end":4579.67},{"text":"tax","start":4579.67,"end":4580.07},{"text":"conversion","start":4580.07,"end":4580.79},{"text":"remains","start":4581.11,"end":4581.79},{"text":"a","start":4581.79,"end":4581.83},{"text":"tool","start":4581.83,"end":4582.15},{"text":"for","start":4582.15,"end":4582.31},{"text":"fairness,","start":4582.31,"end":4583.19},{"text":"cooperation","start":4583.59,"end":4584.47},{"text":"and","start":4584.75,"end":4584.95},{"text":"sustainable","start":4584.95,"end":4585.83},{"text":"international","start":4585.99,"end":4586.71},{"text":"tax","start":4586.71,"end":4587.03},{"text":"governance.","start":4587.03,"end":4587.75}]},{"text":"Thank you once more, Chair and colleague, for the opportunity to speak.","start":4588.07,"end":4591.51,"topics":[],"words":[{"text":"Thank","start":4588.07,"end":4588.55},{"text":"you","start":4588.55,"end":4588.71},{"text":"once","start":4588.71,"end":4589.03},{"text":"more,","start":4589.03,"end":4589.31},{"text":"Chair","start":4589.31,"end":4589.71},{"text":"and","start":4589.71,"end":4589.87},{"text":"colleague,","start":4589.87,"end":4590.27},{"text":"for","start":4590.27,"end":4590.43},{"text":"the","start":4590.43,"end":4590.51},{"text":"opportunity","start":4590.51,"end":4590.95},{"text":"to","start":4590.95,"end":4591.11},{"text":"speak.","start":4591.11,"end":4591.51}]}]}],"speaker":{"name":"Robert Mwalhe","affiliation":"EI","affiliation_full":"EI","group":"Tax and Education Alliance; Education International; African CSO Working Group on the UN Tax Convention","function":"Representative"}},{"statement_number":63,"start":4596.75,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=4597","paragraphs":[{"sentences":[{"text":"Thank you, EI.","start":4596.75,"end":4597.79,"topics":[],"words":[{"text":"Thank","start":4596.75,"end":4596.95},{"text":"you,","start":4596.95,"end":4597.11},{"text":"EI.","start":4597.75,"end":4597.79}]},{"text":"Femnet, please.","start":4597.79,"end":4598.63,"topics":[],"words":[{"text":"Femnet,","start":4597.79,"end":4598.23},{"text":"please.","start":4598.23,"end":4598.63}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":64,"start":4601.83,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=4602","paragraphs":[{"sentences":[{"text":"Thank you, Chair.","start":4601.83,"end":4602.71,"topics":[],"words":[{"text":"Thank","start":4601.83,"end":4602.15},{"text":"you,","start":4602.15,"end":4602.23},{"text":"Chair.","start":4602.23,"end":4602.71}]},{"text":"Distinguished state representatives, stakeholders, my name is Juncynthia Okello.","start":4603.59,"end":4608.87,"topics":[],"words":[{"text":"Distinguished","start":4603.59,"end":4604.39},{"text":"state","start":4604.55,"end":4605.03},{"text":"representatives,","start":4605.03,"end":4606.07},{"text":"stakeholders,","start":4606.07,"end":4607.03},{"text":"my","start":4607.03,"end":4607.27},{"text":"name","start":4607.27,"end":4607.51},{"text":"is","start":4607.51,"end":4607.75},{"text":"Juncynthia","start":4607.75,"end":4608.43},{"text":"Okello.","start":4608.43,"end":4608.87}]},{"text":"speaking on behalf of the African Women's Development and Communications Network, FemNet, the Pan-African Lawyers Union, and the African Civil Society Working Group on the UN Tax Convention.","start":4609.43,"end":4621.35,"topics":[],"words":[{"text":"speaking","start":4609.43,"end":4609.99},{"text":"on","start":4609.99,"end":4610.15},{"text":"behalf","start":4610.15,"end":4610.71},{"text":"of","start":4610.71,"end":4610.87},{"text":"the","start":4610.87,"end":4610.99},{"text":"African","start":4610.99,"end":4611.59},{"text":"Women's","start":4611.59,"end":4612.03},{"text":"Development","start":4612.03,"end":4612.87},{"text":"and","start":4612.95,"end":4613.11},{"text":"Communications","start":4613.11,"end":4613.75},{"text":"Network,","start":4613.75,"end":4614.15},{"text":"FemNet,","start":4614.15,"end":4614.63},{"text":"the","start":4615.19,"end":4615.35},{"text":"Pan-African","start":4615.35,"end":4615.99},{"text":"Lawyers","start":4615.99,"end":4616.39},{"text":"Union,","start":4616.39,"end":4616.87},{"text":"and","start":4617.11,"end":4617.31},{"text":"the","start":4617.31,"end":4617.39},{"text":"African","start":4617.39,"end":4617.99},{"text":"Civil","start":4617.99,"end":4618.35},{"text":"Society","start":4618.35,"end":4618.87},{"text":"Working","start":4618.87,"end":4619.23},{"text":"Group","start":4619.23,"end":4619.51},{"text":"on","start":4619.59,"end":4619.75},{"text":"the","start":4619.75,"end":4619.91},{"text":"UN","start":4619.91,"end":4620.23},{"text":"Tax","start":4620.23,"end":4620.55},{"text":"Convention.","start":4620.55,"end":4621.35}]},{"text":"As we delve into the gist of Article 10, it seems the role of this article in relation to Article 20 and the second protocol is still unclear.","start":4622.39,"end":4632.31,"topics":[{"key":"article10-article20","label":"Relationship Between Article 10 and Article 20","description":"A central topic was how Article 10 on tax dispute prevention and resolution should interact with Article 20 on disputes under the framework convention itself. Several delegations asked for clearer separation, definitions, and drafting to avoid overlap and confusion between treaty-level disputes and tax disputes addressed through Protocol 2."},{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream discussions."}],"words":[{"text":"As","start":4622.39,"end":4622.63},{"text":"we","start":4622.63,"end":4622.71},{"text":"delve","start":4622.71,"end":4623.19},{"text":"into","start":4623.19,"end":4623.55},{"text":"the","start":4623.55,"end":4623.67},{"text":"gist","start":4623.71,"end":4624.07},{"text":"of","start":4624.07,"end":4624.23},{"text":"Article","start":4624.23,"end":4624.71},{"text":"10,","start":4624.71,"end":4625.11},{"text":"it","start":4625.59,"end":4625.83},{"text":"seems","start":4625.83,"end":4626.27},{"text":"the","start":4626.27,"end":4626.35},{"text":"role","start":4626.35,"end":4626.67},{"text":"of","start":4626.67,"end":4626.79},{"text":"this","start":4626.79,"end":4627.03},{"text":"article","start":4627.03,"end":4627.59},{"text":"in","start":4627.59,"end":4627.75},{"text":"relation","start":4627.75,"end":4628.15},{"text":"to","start":4628.15,"end":4628.31},{"text":"Article","start":4628.31,"end":4628.71},{"text":"20","start":4628.71,"end":4629.43},{"text":"and","start":4629.43,"end":4629.59},{"text":"the","start":4629.59,"end":4629.67},{"text":"second","start":4629.67,"end":4629.99},{"text":"protocol","start":4629.99,"end":4630.71},{"text":"is","start":4631.03,"end":4631.23},{"text":"still","start":4631.23,"end":4631.59},{"text":"unclear.","start":4631.59,"end":4632.31}]},{"text":"We are cautious of the scope, legal basis, and the added value of this article.","start":4632.95,"end":4638.47,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. Many speakers argued that the convention should stay focused on international tax disputes, while others supported broader language at the commitment level."},{"key":"protocol2-anchor","label":"Protocol 2 Anchoring","description":"Many statements focused on whether Article 10 provides a sufficient legal and political foundation for Protocol 2 on dispute resolution. Delegates called for clearer language so that the protocol is visibly anchored in the convention while remaining consistent with earlier workstream discussions."}],"words":[{"text":"We","start":4632.95,"end":4633.19},{"text":"are","start":4633.19,"end":4633.35},{"text":"cautious","start":4633.35,"end":4633.99},{"text":"of","start":4633.99,"end":4634.15},{"text":"the","start":4634.15,"end":4634.27},{"text":"scope,","start":4634.27,"end":4634.87},{"text":"legal","start":4635.19,"end":4635.59},{"text":"basis,","start":4635.59,"end":4636.31},{"text":"and","start":4636.55,"end":4636.83},{"text":"the","start":4636.83,"end":4636.91},{"text":"added","start":4636.91,"end":4637.19},{"text":"value","start":4637.19,"end":4637.55},{"text":"of","start":4637.55,"end":4637.67},{"text":"this","start":4637.67,"end":4637.91},{"text":"article.","start":4637.91,"end":4638.47}]},{"text":"When speaking of prevention and resolution of tax disputes, we would like to emphasize that prevention is just as important as resolution, if not more.","start":4639.55,"end":4650.27,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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These included clearer legislation, publication of decisions, exchange of information, country-by-country reporting, beneficial ownership transparency, and simpler tax rules."}],"words":[{"text":"Clarity,","start":4717.03,"end":4717.71},{"text":"simplicity","start":4717.71,"end":4718.83},{"text":"and","start":4718.83,"end":4719.07},{"text":"balance","start":4719.07,"end":4719.51},{"text":"in","start":4719.51,"end":4719.71},{"text":"international","start":4719.71,"end":4720.35},{"text":"tax","start":4720.35,"end":4720.75},{"text":"rules","start":4720.75,"end":4721.07},{"text":"will","start":4721.23,"end":4721.55},{"text":"help","start":4721.55,"end":4721.83},{"text":"to","start":4721.83,"end":4721.99},{"text":"eliminate","start":4721.99,"end":4722.59},{"text":"ambiguity,","start":4722.59,"end":4723.27},{"text":"which","start":4723.27,"end":4723.63},{"text":"more","start":4723.63,"end":4723.91},{"text":"often","start":4723.91,"end":4724.19},{"text":"than","start":4724.19,"end":4724.47},{"text":"not","start":4724.47,"end":4724.75},{"text":"breeds","start":4725.15,"end":4725.63},{"text":"disputes.","start":4725.63,"end":4726.43}]},{"text":"Overall, during this process, Chair, we need to establish an inclusive, fair, transparent, efficient, equitable and effective international tax system for sustainable development with a view to enhancing the legitimacy, certainty, resilience and fairness of the international tax rules.","start":4727.47,"end":4747.07,"topics":[{"key":"transparency-measures","label":"Transparency Measures for Preventing Disputes","description":"Several interventions highlighted transparency tools as a way to reduce disputes before they arise. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."},{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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South Centre welcomes the inclusion of Article 10 on prevention and resolution of disputes.","start":4972.99,"end":4982.83,"topics":[{"key":"dispute-prevention-design","label":"Design of Dispute Prevention and Resolution Mechanisms","description":"Speakers discussed the substantive content of Article 10, including clear and accessible legislation, interpretative guidance, fair and independent mechanisms, and timely resolution. 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after that we have a little bit of open discussions.","start":6960.89,"end":6963.53,"topics":[],"words":[{"text":"So","start":6960.89,"end":6961.09},{"text":"after","start":6961.09,"end":6961.37},{"text":"that","start":6961.37,"end":6961.61},{"text":"we","start":6961.61,"end":6961.77},{"text":"have","start":6961.77,"end":6962.01},{"text":"a","start":6962.01,"end":6962.05},{"text":"little","start":6962.05,"end":6962.29},{"text":"bit","start":6962.29,"end":6962.41},{"text":"of","start":6962.41,"end":6962.57},{"text":"open","start":6962.57,"end":6962.81},{"text":"discussions.","start":6962.81,"end":6963.53}]},{"text":"But first let's take the we have okay so but okay India it's if the comment is on article 10 keep your flag raised if it's on other topics so we'll come to it later so now we will take the last 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you please go ahead?","start":6984.25,"end":6985.85,"topics":[],"words":[{"text":"Can","start":6984.25,"end":6984.37},{"text":"you","start":6984.37,"end":6984.45},{"text":"please","start":6984.45,"end":6984.69},{"text":"go","start":6984.69,"end":6984.81},{"text":"ahead?","start":6985.69,"end":6985.85}]}]},{"sentences":[{"text":"So, OHCHR, please.","start":6986.53,"end":6988.85,"topics":[],"words":[{"text":"So,","start":6986.53,"end":6986.81},{"text":"OHCHR,","start":6987.41,"end":6988.37},{"text":"please.","start":6988.37,"end":6988.85}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":70,"start":6990.85,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=6991","paragraphs":[{"sentences":[{"text":"Thank you very much for the 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obligations.","start":6992.97,"end":6997.01,"topics":[],"words":[{"text":"Atia","start":6992.97,"end":6993.25},{"text":"Wares,","start":6993.25,"end":6993.57},{"text":"UN","start":6993.57,"end":6993.89},{"text":"independent","start":6993.89,"end":6994.37},{"text":"expert","start":6994.37,"end":6994.77},{"text":"on","start":6994.77,"end":6994.93},{"text":"foreign","start":6994.93,"end":6995.17},{"text":"debt","start":6995.17,"end":6995.41},{"text":"and","start":6995.41,"end":6995.53},{"text":"international","start":6995.53,"end":6996.01},{"text":"financial","start":6996.01,"end":6996.37},{"text":"obligations.","start":6996.37,"end":6997.01}]},{"text":"I've been listening very clearly to the discussions on Article 10, and I have to say that, so, I haven't got the exact text in my mind on how we would make adjustments, but what I see is that it should cover both prevention and resolution, but there is a confusion in the paragraphs between when we are covering prevention, which is where I 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"I","start":7128.21,"end":7128.29},{"text":"think","start":7128.29,"end":7128.53},{"text":"the","start":7128.53,"end":7128.61},{"text":"one","start":7128.61,"end":7128.81},{"text":"thing","start":7128.81,"end":7129.01},{"text":"under","start":7129.01,"end":7129.25},{"text":"international","start":7129.25,"end":7130.13},{"text":"mechanisms","start":7130.45,"end":7131.09},{"text":"which","start":7131.09,"end":7131.25},{"text":"is","start":7131.25,"end":7131.33},{"text":"quite","start":7131.33,"end":7131.57},{"text":"important","start":7131.57,"end":7132.29},{"text":"is","start":7132.53,"end":7132.69},{"text":"that","start":7132.69,"end":7132.81},{"text":"under","start":7132.81,"end":7133.01},{"text":"international","start":7133.01,"end":7133.61},{"text":"law,","start":7133.61,"end":7133.81},{"text":"many","start":7133.89,"end":7134.17},{"text":"of","start":7134.17,"end":7134.29},{"text":"the","start":7134.29,"end":7134.41},{"text":"other","start":7134.41,"end":7134.61},{"text":"treaties","start":7134.61,"end":7135.09},{"text":"have","start":7135.09,"end":7135.25},{"text":"a","start":7135.25,"end":7135.33},{"text":"clause","start":7135.33,"end":7135.73},{"text":"that","start":7135.73,"end":7135.97},{"text":"says","start":7135.97,"end":7136.37},{"text":"exhaustion","start":7136.61,"end":7137.29},{"text":"of","start":7137.29,"end":7137.41},{"text":"domestic","start":7137.41,"end":7137.97},{"text":"remedies.","start":7137.97,"end":7138.69}]},{"text":"I think language like that will become very useful.","start":7139.09,"end":7141.57,"topics":[{"key":"drafting-article10","label":"Drafting Revisions to Article 10","description":"A recurring topic was how to redraft Article 10 so it reads as a binding commitment rather than preambular language. 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Another view argued that tax avoidance should be addressed separately from illicit financial flows and tax evasion because the policy tools differ."}],"words":[{"text":"Thank","start":7224.13,"end":7224.33},{"text":"you,","start":7224.33,"end":7224.41},{"text":"Chair.","start":7224.41,"end":7224.73}]},{"text":"Our intervention is on a limited point on the topic that we have discussed earlier this week on the illicit financial flows, which we termed as a definition is an elephant in the room.","start":7225.81,"end":7241.49,"topics":[],"words":[{"text":"Our","start":7225.81,"end":7226.05},{"text":"intervention","start":7226.05,"end":7226.85},{"text":"is","start":7227.25,"end":7227.45},{"text":"on","start":7227.45,"end":7227.65},{"text":"a","start":7227.65,"end":7227.73},{"text":"limited","start":7227.81,"end":7228.37},{"text":"point","start":7228.37,"end":7228.85},{"text":"on","start":7229.57,"end":7230.05},{"text":"the","start":7230.45,"end":7230.73},{"text":"topic","start":7231.33,"end":7231.81},{"text":"that","start":7231.81,"end":7231.97},{"text":"we","start":7231.97,"end":7232.09},{"text":"have","start":7232.09,"end":7232.21},{"text":"discussed","start":7232.21,"end":7232.77},{"text":"earlier","start":7232.77,"end":7233.33},{"text":"this","start":7233.73,"end":7233.97},{"text":"week","start":7233.97,"end":7234.29},{"text":"on","start":7234.37,"end":7234.61},{"text":"the","start":7234.61,"end":7234.69},{"text":"illicit","start":7235.25,"end":7235.61},{"text":"financial","start":7235.61,"end":7236.13},{"text":"flows,","start":7236.13,"end":7236.61},{"text":"which","start":7237.49,"end":7237.93},{"text":"we","start":7238.61,"end":7238.77},{"text":"termed","start":7238.77,"end":7239.33},{"text":"as","start":7239.33,"end":7239.49},{"text":"a","start":7239.49,"end":7239.53},{"text":"definition","start":7239.53,"end":7240.05},{"text":"is","start":7240.05,"end":7240.29},{"text":"an","start":7240.41,"end":7240.49},{"text":"elephant","start":7240.53,"end":7240.93},{"text":"in","start":7240.93,"end":7241.01},{"text":"the","start":7241.01,"end":7241.13},{"text":"room.","start":7241.13,"end":7241.49}]},{"text":"So we would like to draw the attention of the Chair and Member States in this regard to the Sustainable Development Goals 2030.","start":7243.09,"end":7251.29,"topics":[],"words":[{"text":"So","start":7243.09,"end":7243.41},{"text":"we","start":7243.41,"end":7243.57},{"text":"would","start":7243.57,"end":7243.73},{"text":"like","start":7243.73,"end":7243.97},{"text":"to","start":7243.97,"end":7244.13},{"text":"draw","start":7244.21,"end":7244.61},{"text":"the","start":7244.61,"end":7244.73},{"text":"attention","start":7244.85,"end":7245.37},{"text":"of","start":7245.37,"end":7245.49},{"text":"the","start":7245.49,"end":7245.57},{"text":"Chair","start":7245.57,"end":7245.89},{"text":"and","start":7245.89,"end":7246.01},{"text":"Member","start":7246.01,"end":7246.29},{"text":"States","start":7246.29,"end":7246.69},{"text":"in","start":7248.13,"end":7248.29},{"text":"this","start":7248.29,"end":7248.45},{"text":"regard","start":7248.45,"end":7248.77},{"text":"to","start":7248.77,"end":7248.89},{"text":"the","start":7248.89,"end":7248.97},{"text":"Sustainable","start":7248.97,"end":7249.57},{"text":"Development","start":7249.57,"end":7250.13},{"text":"Goals","start":7250.13,"end":7250.37},{"text":"2030.","start":7250.37,"end":7251.29}]},{"text":"The United Nations has a formal statistical definition of the illicit financial flows, and it includes a specific category of illicit financial flows related to tax as well.","start":7252.09,"end":7263.57,"topics":[{"key":"illicit-financial-flows","label":"Illicit Financial Flows and Tax Avoidance","description":"In the open discussion, delegates raised how illicit financial flows should be defined and whether aggressive tax avoidance should be treated within that concept. 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let me draw the attention of the member states to a brief background on this topic.","start":7264.77,"end":7271.01,"topics":[],"words":[{"text":"So","start":7264.77,"end":7265.01},{"text":"let","start":7265.49,"end":7265.61},{"text":"me","start":7265.61,"end":7265.81},{"text":"draw","start":7265.81,"end":7266.13},{"text":"the","start":7266.13,"end":7266.25},{"text":"attention","start":7266.29,"end":7266.77},{"text":"of","start":7266.77,"end":7266.93},{"text":"the","start":7267.49,"end":7267.61},{"text":"member","start":7267.65,"end":7267.93},{"text":"states","start":7267.93,"end":7268.41},{"text":"to","start":7269.17,"end":7269.37},{"text":"a","start":7269.37,"end":7269.41},{"text":"brief","start":7269.41,"end":7269.73},{"text":"background","start":7269.73,"end":7270.29},{"text":"on","start":7270.29,"end":7270.41},{"text":"this","start":7270.41,"end":7270.61},{"text":"topic.","start":7270.61,"end":7271.01}]},{"text":"The UN General Assembly gave the mandate of developing sustainable 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sustainable development goals indicators are basically the indicators that are used to measure the progress on the targets under the sustainable development goal 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are welcome to please raise your flag.","start":7391.66,"end":7393.26,"topics":[],"words":[{"text":"You","start":7391.66,"end":7391.78},{"text":"are","start":7391.78,"end":7391.9},{"text":"welcome","start":7391.9,"end":7392.22},{"text":"to","start":7392.22,"end":7392.3},{"text":"please","start":7392.3,"end":7392.7},{"text":"raise","start":7392.7,"end":7392.9},{"text":"your","start":7392.9,"end":7393.02},{"text":"flag.","start":7393.02,"end":7393.26}]},{"text":"Distinguished delegate of Bahamas, please.","start":7412.7,"end":7414.7,"topics":[],"words":[{"text":"Distinguished","start":7412.7,"end":7413.26},{"text":"delegate","start":7413.26,"end":7413.54},{"text":"of","start":7413.54,"end":7413.62},{"text":"Bahamas,","start":7413.62,"end":7414.14},{"text":"please.","start":7414.46,"end":7414.7}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":74,"start":7415.61,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=7416","paragraphs":[{"sentences":[{"text":"Thank you.","start":7415.61,"end":7416.01,"topics":[],"words":[{"text":"Thank","start":7415.61,"end":7415.93},{"text":"you.","start":7415.93,"end":7416.01}]},{"text":"Just on that point that India just discussed, and I think it goes back to a point that I made when we were addressing that article, that there should be a differentiation between tax avoidance and tax evasion and illicit financial flows because of the implication of illegality when it comes to 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Thank you, Mr. Gatafo Moraco.","start":7640.94,"end":7642.78,"topics":[],"words":[{"text":"Thank","start":7640.94,"end":7641.26},{"text":"you.","start":7641.26,"end":7641.34},{"text":"Thank","start":7641.34,"end":7641.5},{"text":"you,","start":7641.5,"end":7641.58},{"text":"Mr.","start":7641.58,"end":7641.9},{"text":"Gatafo","start":7641.9,"end":7642.38},{"text":"Moraco.","start":7642.38,"end":7642.78}]}]}],"speaker":{"name":null,"affiliation":null,"affiliation_full":null,"group":null,"function":"Co-lead"}},{"statement_number":78,"start":7645.97,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=7646","paragraphs":[{"sentences":[{"text":"Thank you very much for giving me the floor.","start":7645.97,"end":7647.85,"topics":[],"words":[{"text":"Thank","start":7645.97,"end":7646.09},{"text":"you","start":7646.09,"end":7646.17},{"text":"very","start":7646.17,"end":7646.33},{"text":"much","start":7646.33,"end":7646.65},{"text":"for","start":7646.93,"end":7647.05},{"text":"giving","start":7647.05,"end":7647.33},{"text":"me","start":7647.33,"end":7647.45},{"text":"the","start":7647.45,"end":7647.53},{"text":"floor.","start":7647.53,"end":7647.85}]},{"text":"I would like to seek clarification with regard to paragraph three of article 10, the one we just discussed, just finishing.","start":7649.45,"end":7656.89,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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Multiple delegations supported proposals to merge paragraphs, delete or replace the word \"domestic,\" and refine wording that they felt was unclear or overly specific."}],"words":[{"text":"I","start":7649.45,"end":7649.53},{"text":"would","start":7649.53,"end":7649.65},{"text":"like","start":7649.65,"end":7649.89},{"text":"to","start":7649.89,"end":7650.01},{"text":"seek","start":7650.01,"end":7650.29},{"text":"clarification","start":7650.29,"end":7651.13},{"text":"with","start":7652.05,"end":7652.17},{"text":"regard","start":7652.17,"end":7652.53},{"text":"to","start":7652.53,"end":7652.61},{"text":"paragraph","start":7652.61,"end":7653.05},{"text":"three","start":7653.05,"end":7653.37},{"text":"of","start":7653.37,"end":7653.45},{"text":"article","start":7653.45,"end":7653.85},{"text":"10,","start":7653.85,"end":7654.25},{"text":"the","start":7654.25,"end":7654.41},{"text":"one","start":7654.41,"end":7654.57},{"text":"we","start":7654.57,"end":7654.73},{"text":"just","start":7654.73,"end":7655.01},{"text":"discussed,","start":7655.01,"end":7655.45},{"text":"just","start":7655.89,"end":7656.13},{"text":"finishing.","start":7656.33,"end":7656.89}]},{"text":"If we can have it on the screen please.","start":7658.17,"end":7659.85,"topics":[],"words":[{"text":"If","start":7658.17,"end":7658.37},{"text":"we","start":7658.37,"end":7658.45},{"text":"can","start":7658.45,"end":7658.57},{"text":"have","start":7658.57,"end":7658.73},{"text":"it","start":7658.73,"end":7658.89},{"text":"on","start":7659.13,"end":7659.29},{"text":"the","start":7659.29,"end":7659.37},{"text":"screen","start":7659.37,"end":7659.61},{"text":"please.","start":7659.61,"end":7659.85}]},{"text":"Paragraph three talks about improving the commitment of member states to improve domestic mechanisms to resolve cross-border disputes, or at least this is how I understand it.","start":7661.29,"end":7674.09,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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The discussion centered on how to preserve policy space and legal autonomy while still making international commitments on dispute prevention and resolution."}],"words":[{"text":"So","start":7727.17,"end":7727.41},{"text":"is","start":7727.41,"end":7727.57},{"text":"it","start":7727.57,"end":7727.73},{"text":"only","start":7727.73,"end":7728.05},{"text":"tax","start":7728.41,"end":7728.69},{"text":"code?","start":7728.69,"end":7729.09}]},{"text":"and tax administration or also other procedures in course or other.","start":7729.73,"end":7735.69,"topics":[{"key":"article10-scope","label":"Scope of Article 10","description":"Delegates debated whether Article 10 should cover only cross-border tax disputes or also refer to domestic disputes and domestic dispute-resolution mechanisms. 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we have three points that has been raised or even to raise a new point, new question, 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The Bahamas would support the position just provided by Sierra Leone.","start":9214.13,"end":9221.21,"topics":[],"words":[{"text":"Thank","start":9214.13,"end":9214.37},{"text":"you,","start":9214.37,"end":9214.45},{"text":"Mr.","start":9214.45,"end":9214.69},{"text":"Chair.","start":9214.69,"end":9215.01},{"text":"The","start":9215.77,"end":9215.85},{"text":"Bahamas","start":9215.85,"end":9216.37},{"text":"would","start":9216.37,"end":9216.77},{"text":"support","start":9216.77,"end":9217.29},{"text":"the","start":9217.29,"end":9217.41},{"text":"position","start":9217.41,"end":9217.97},{"text":"just","start":9217.97,"end":9218.45},{"text":"provided","start":9219.89,"end":9220.29},{"text":"by","start":9220.29,"end":9220.45},{"text":"Sierra","start":9220.45,"end":9220.77},{"text":"Leone.","start":9220.77,"end":9221.21}]},{"text":"We support a standalone article with respect to capacity building.","start":9221.49,"end":9226.21,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"Delegates discussed capacity building as an essential cross-cutting element for implementing the convention, especially for developing countries and lower-capacity jurisdictions. Many supported a standalone article on technical assistance, training, institutional support, and related implementation needs."}],"words":[{"text":"We","start":9221.49,"end":9221.89},{"text":"support","start":9221.89,"end":9222.49},{"text":"a","start":9222.61,"end":9222.65},{"text":"standalone","start":9222.65,"end":9223.49},{"text":"article","start":9224.01,"end":9224.45},{"text":"with","start":9224.45,"end":9224.69},{"text":"respect","start":9224.69,"end":9225.09},{"text":"to","start":9225.09,"end":9225.17},{"text":"capacity","start":9225.17,"end":9225.77},{"text":"building.","start":9225.77,"end":9226.21}]},{"text":"We think that if you took the position of the second option, you might run the risk of narrowing capacity building in only specific areas within the Convention.","start":9226.85,"end":9239.65,"topics":[{"key":"capacity-building","label":"Capacity Building and Technical Assistance","description":"Delegates discussed capacity building as an essential cross-cutting element for implementing the convention, especially for developing countries and lower-capacity jurisdictions. 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you, Mr. Chair.","start":9315.01,"end":9315.81,"topics":[],"words":[{"text":"Thank","start":9315.01,"end":9315.25},{"text":"you,","start":9315.25,"end":9315.33},{"text":"Mr.","start":9315.33,"end":9315.57},{"text":"Chair.","start":9315.57,"end":9315.81}]}]}],"speaker":{"name":null,"affiliation":"BHS","affiliation_full":"Bahamas","group":null,"function":"Representative"}},{"statement_number":103,"start":9320.85,"pageUrl":"/zh/asset/k1i/k1iv0duept?lang=en&t=9321","paragraphs":[{"sentences":[{"text":"Thank you very much.","start":9320.85,"end":9322.45,"topics":[],"words":[{"text":"Thank","start":9320.85,"end":9321.09},{"text":"you","start":9321.09,"end":9321.33},{"text":"very","start":9321.73,"end":9321.97},{"text":"much.","start":9321.97,"end":9322.45}]},{"text":"We will resume the floor tomorrow 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