{"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/k1y/k1yy7e4v6n?lang=en","llms":{"note":"Plain-text sibling of this page, compact for LLM context. For the full API guide (search, listing, URL grammar) see /llms.txt.","textUrl":"/zh/asset/k1y/k1yy7e4v6n.txt","guide":"/llms.txt"},"video":{"id":"k1y/k1yy7e4v6n","kaltura_id":"1_yy7e4v6n","title":"(4th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","clean_title":"(4th meeting) - Fifth Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation (INC Tax) - 3 to 13 August 2026","url":"https://webtv.un.org/en/asset/k1y/k1yy7e4v6n","date":"2026-08-04T00:00:00.000Z","scheduled_time":"2026-08-04T19:00:00.000Z","status":"finished","duration":"02:56:10","category":"General Assembly","body":"General Assembly","event_code":null,"event_type":null,"session_number":null,"pv_symbol":null,"pv_part":null,"slug":"asset/k1y/k1yy7e4v6n"},"metadata":{"summary":"The Fifth Session will take place at the United Nations Headquarters in New York from 3 to 13 August 2026.","description":"The United Nations General Assembly has established an Intergovernmental Negotiating Committee (INC) to draft a United Nations Framework Convention on International Tax Cooperation and two early protocols.\n\nThe United Nations Framework Convention on International Tax Cooperation is a proposed international legal instrument aimed at improving global tax cooperation. This Member State-led process will run from 2025 to 2027, with the aim of developing a framework convention that leads to fully inclusive and more effective international tax cooperation.","categories":["Meetings & Events","General Assembly","Subsidiary organs of the General Assembly","Intergovernmental Negotiating Committee on UN Framework Convention on International Tax Cooperation"],"geographic_subject":[],"subject_topical":["TAXATION","COOPERATION","INTERNATIONAL COOPERATION"],"corporate_name":[],"speaker_affiliation":[],"related_documents":[{"title":"Programme","url":"https://financing.desa.un.org/sites/default/files/2026-07/CRP.31%20INC%20Tax_Fifth%20session_programme.pdf"},{"title":"Website","url":"https://financing.desa.un.org/inc/fifthsession"}]},"transcript":{"transcript_id":"assemblyai-universal-3-5-pro-cf881d26-4f48-4780-b176-2569c9c0928a","language":"en","data":[{"statement_number":1,"start":1.494,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=2","paragraphs":[{"sentences":[{"text":"Welcome back, everyone.","start":1.494,"end":2.365,"topics":[],"words":[{"text":"Welcome","start":1.494,"end":1.822},{"text":"back,","start":1.822,"end":1.97},{"text":"everyone.","start":1.987,"end":2.365}]},{"text":"I hope you enjoyed your lunch 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paragraph 3, we agree vehemently with the proposal that we adjust the words replace, explore with adopt.","start":225.559,"end":235.835,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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submit, Mr. Chair, and thank you.","start":259.669,"end":261.378,"topics":[],"words":[{"text":"I","start":259.669,"end":259.702},{"text":"submit,","start":259.702,"end":260.158},{"text":"Mr.","start":260.174,"end":260.418},{"text":"Chair,","start":260.483,"end":260.678},{"text":"and","start":260.743,"end":260.89},{"text":"thank","start":260.89,"end":261.215},{"text":"you.","start":261.215,"end":261.378}]}]}],"speaker":{"name":null,"affiliation":"AU","affiliation_full":"AU","group":null,"function":"Representative"}},{"statement_number":6,"start":263.811,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=264","paragraphs":[{"sentences":[{"text":"Thank you.","start":263.811,"end":264.42,"topics":[],"words":[{"text":"Thank","start":263.811,"end":264.206},{"text":"you.","start":264.206,"end":264.42}]},{"text":"War on Want, please.","start":265.917,"end":267.134,"topics":[],"words":[{"text":"War","start":265.917,"end":266.18},{"text":"on","start":266.18,"end":266.229},{"text":"Want,","start":266.344,"end":266.755},{"text":"please.","start":266.92,"end":267.134}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":7,"start":268.972,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=269","paragraphs":[{"sentences":[{"text":"Good afternoon, everyone.","start":268.972,"end":269.748,"topics":[],"words":[{"text":"Good","start":268.972,"end":269.117},{"text":"afternoon,","start":269.117,"end":269.408},{"text":"everyone.","start":269.457,"end":269.748}]},{"text":"I'm speaking on behalf of War on Want and the Global Alliance for Tax 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when we look at the state of the article as it stands, we have profound concerns.","start":288.654,"end":296.493,"topics":[],"words":[{"text":"However,","start":288.654,"end":289.16},{"text":"when","start":290.718,"end":290.943},{"text":"we","start":291.056,"end":291.297},{"text":"look","start":291.297,"end":291.539},{"text":"at","start":291.844,"end":291.892},{"text":"the","start":292.085,"end":292.166},{"text":"state","start":292.166,"end":292.504},{"text":"of","start":292.504,"end":292.584},{"text":"the","start":292.649,"end":292.713},{"text":"article","start":292.745,"end":293.131},{"text":"as","start":293.228,"end":293.356},{"text":"it","start":293.388,"end":293.453},{"text":"stands,","start":293.453,"end":293.919},{"text":"we","start":294.193,"end":294.386},{"text":"have","start":294.418,"end":294.74},{"text":"profound","start":295.383,"end":295.93},{"text":"concerns.","start":295.962,"end":296.493}]},{"text":"Paragraph 10 of the Terms of Reference is clear that the Convention 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the current text will do nothing for this.","start":311.95,"end":314.515,"topics":[],"words":[{"text":"Sadly,","start":311.95,"end":312.079},{"text":"the","start":312.143,"end":312.224},{"text":"current","start":312.224,"end":312.466},{"text":"text","start":312.466,"end":312.837},{"text":"will","start":312.869,"end":312.982},{"text":"do","start":313.111,"end":313.321},{"text":"nothing","start":313.611,"end":313.886},{"text":"for","start":314.16,"end":314.24},{"text":"this.","start":314.24,"end":314.515}]},{"text":"It has been gutted of ambition and action.","start":315.144,"end":318.209,"topics":[],"words":[{"text":"It","start":315.144,"end":315.208},{"text":"has","start":315.208,"end":315.338},{"text":"been","start":315.37,"end":315.499},{"text":"gutted","start":315.596,"end":315.983},{"text":"of","start":316.499,"end":316.644},{"text":"ambition","start":316.644,"end":317.112},{"text":"and","start":317.693,"end":317.774},{"text":"action.","start":317.87,"end":318.209}]},{"text":"Effectively taxing high net worth individuals would mean ending the ludicrous situation whereby billionaires can pay less tax than working people.","start":319.642,"end":329.093,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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would mean ensuring that states can track and tax extreme wealth.","start":330.093,"end":334.312,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."},{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative 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current wording won't help governments to do any of this.","start":349.101,"end":352.822,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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and allow me to speak bluntly, delegates, the wealth of the super-rich is growing more and more 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need to create a tax system that allows countries to tax the very, very rich, and this is the place to do it.","start":415.615,"end":422.909,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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please.","start":428.774,"end":429.713,"topics":[],"words":[{"text":"BCES,","start":428.774,"end":429.438},{"text":"please.","start":429.502,"end":429.713}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":9,"start":433.465,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=434","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":433.465,"end":434.16,"topics":[],"words":[{"text":"Thank","start":433.465,"end":433.643},{"text":"you,","start":433.643,"end":433.772},{"text":"co-lead.","start":433.788,"end":434.16}]},{"text":"Whether an individual qualifies as an HNI or not will depend on various factors such as a level of economic development of a country, the value of home currency, purchasing power of the currency, etc. So it will be extremely difficult to come up with a single definition which is acceptable by 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as against adopting one-size-fits-all approach, each country may have its own definition or its own financial threshold as to who qualifies as an HNI.","start":454.381,"end":466.975,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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Country A, a developing country, may have 10 million as a threshold, and Country B, a developed country, may have 100 million as a threshold.","start":467.906,"end":478.178,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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when a request is made by a developing country for sharing information or other cooperation, a definition of a developing country may be adopted, and persons above 10 million may qualify as HNI.","start":478.836,"end":491.275,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."},{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative 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when the developed country makes a request, a $100 million threshold may be adopted.","start":491.901,"end":496.892,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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HNI.","start":501.37,"end":505.88,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."}],"words":[{"text":"The","start":506.506,"end":506.587},{"text":"definition","start":506.587,"end":507.068},{"text":"could","start":507.148,"end":507.309},{"text":"come","start":507.309,"end":507.485},{"text":"from","start":507.485,"end":507.63},{"text":"the","start":507.646,"end":507.726},{"text":"domestic","start":507.726,"end":508.272},{"text":"law.","start":508.272,"end":508.32}]},{"text":"Another aspect, Article 6 does not apply unless an individual qualifies as an HRI.","start":509.267,"end":515.671,"topics":[],"words":[{"text":"Another","start":509.267,"end":509.893},{"text":"aspect,","start":509.893,"end":510.374},{"text":"Article","start":511.177,"end":511.578},{"text":"6","start":511.578,"end":511.851},{"text":"does","start":512.14,"end":512.348},{"text":"not","start":512.381,"end":512.525},{"text":"apply","start":512.621,"end":512.894},{"text":"unless","start":513.568,"end":513.825},{"text":"an","start":513.825,"end":513.873},{"text":"individual","start":514.05,"end":514.483},{"text":"qualifies","start":514.612,"end":515.077},{"text":"as","start":515.109,"end":515.189},{"text":"an","start":515.189,"end":515.237},{"text":"HRI.","start":515.334,"end":515.671}]},{"text":"Now, Article 6 should also provide exchange of information to determine whether a person qualifies as an HNI or not.","start":516.715,"end":524.681,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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the assets or parked the assets in different countries, and whether he is an HNI or not will depend on accumulation of all the data.","start":525.227,"end":532.776,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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Article 6 should have a mechanism wherein even before a person is declared as an HNI, to determine whether he qualifies as an HNI, the cooperation among the countries should be possible.","start":533.499,"end":544.847,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"Accordingly,","start":533.499,"end":534.125},{"text":"Article","start":534.206,"end":534.511},{"text":"6","start":534.543,"end":534.72},{"text":"should","start":534.72,"end":535.025},{"text":"have","start":535.025,"end":535.394},{"text":"a","start":535.41,"end":535.442},{"text":"mechanism","start":535.442,"end":536.165},{"text":"wherein","start":536.535,"end":536.84},{"text":"even","start":536.968,"end":537.161},{"text":"before","start":537.273,"end":537.771},{"text":"a","start":537.916,"end":537.996},{"text":"person","start":537.996,"end":538.285},{"text":"is","start":538.382,"end":538.446},{"text":"declared","start":538.478,"end":538.799},{"text":"as","start":538.799,"end":538.88},{"text":"an","start":538.88,"end":538.976},{"text":"HNI,","start":538.976,"end":539.361},{"text":"to","start":539.843,"end":539.924},{"text":"determine","start":539.924,"end":540.373},{"text":"whether","start":540.405,"end":540.534},{"text":"he","start":540.55,"end":540.646},{"text":"qualifies","start":540.711,"end":541.209},{"text":"as","start":541.209,"end":541.289},{"text":"an","start":541.289,"end":541.337},{"text":"HNI,","start":541.433,"end":541.771},{"text":"the","start":542.174,"end":542.255},{"text":"cooperation","start":542.32,"end":542.822},{"text":"among","start":542.822,"end":542.952},{"text":"the","start":542.984,"end":543.146},{"text":"countries","start":543.146,"end":543.438},{"text":"should","start":544.021,"end":544.199},{"text":"be","start":544.199,"end":544.361},{"text":"possible.","start":544.361,"end":544.847}]},{"text":"Next issue, what coordinated approach for effective taxation of HNI means?","start":546.22,"end":552.108,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."}],"words":[{"text":"Next","start":546.22,"end":546.429},{"text":"issue,","start":546.429,"end":547.72},{"text":"what","start":548.252,"end":548.51},{"text":"coordinated","start":548.51,"end":549.72},{"text":"approach","start":549.72,"end":550.092},{"text":"for","start":550.285,"end":550.446},{"text":"effective","start":550.446,"end":550.737},{"text":"taxation","start":550.769,"end":551.302},{"text":"of","start":551.398,"end":551.511},{"text":"HNI","start":551.511,"end":551.818},{"text":"means?","start":551.818,"end":552.108}]},{"text":"What are we talking about?","start":552.544,"end":553.415,"topics":[],"words":[{"text":"What","start":552.544,"end":552.721},{"text":"are","start":552.721,"end":552.786},{"text":"we","start":552.786,"end":552.866},{"text":"talking","start":552.866,"end":553.189},{"text":"about?","start":553.189,"end":553.415}]},{"text":"Are we simply talking about just exchange of information, you know, or sharing some techniques to share data, uh, to hide taxes or hide wealth?","start":554.176,"end":562.343,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative 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we are talking about something like a minimum taxation of HNIs?","start":563.152,"end":567.47,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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Article 6.","start":731.224,"end":735.506,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"So","start":731.224,"end":731.352},{"text":"we","start":731.384,"end":731.529},{"text":"don't","start":731.545,"end":731.753},{"text":"see","start":731.769,"end":732.106},{"text":"any","start":732.266,"end":732.475},{"text":"positive","start":732.828,"end":733.293},{"text":"obligation","start":733.293,"end":733.918},{"text":"coming","start":733.934,"end":734.159},{"text":"out","start":734.335,"end":734.592},{"text":"of","start":734.608,"end":734.72},{"text":"Article","start":734.816,"end":735.137},{"text":"6.","start":735.169,"end":735.506}]},{"text":"So the category of high net worth individuals should be 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example, a high net worth individual is one who has a million dollars in their account, but rather it should be defined by a common standard that each country will then apply to its own own economy so that a high net worth individual is defined by where the person sits in their own country's wealth distribution or by a multiplier of that country's average income.","start":744.198,"end":768.412,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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we can let the Conference of Parties set the method and update it over time.","start":768.829,"end":773.839,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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distribution of wealth in the relevant state party, determined in accordance with the common methodology adopted and periodically updated by the Conference of State Parties.","start":774.16,"end":803.573,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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in this paragraph limits the right of a state party to apply a broader definition under its domestic law.","start":804.553,"end":811.99,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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part of Article 6 gives the review process something to measure, gives Article 6 its object, and respects every country's differences and leaves the discretion in paragraph 3 untouched.","start":812.906,"end":827.585,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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you.","start":827.729,"end":828.18,"topics":[],"words":[{"text":"Thank","start":827.729,"end":827.971},{"text":"you.","start":827.971,"end":828.18}]}]}],"speaker":{"name":null,"affiliation":"CFS","affiliation_full":"CFS","group":null,"function":"Representative"}},{"statement_number":14,"start":830.528,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=831","paragraphs":[{"sentences":[{"text":"Thank you. DM UN Foundation, please.","start":830.528,"end":833.569,"topics":[],"words":[{"text":"Thank","start":830.528,"end":830.866},{"text":"you.","start":830.866,"end":831.075},{"text":"DM","start":832.234,"end":832.587},{"text":"UN","start":832.7,"end":832.925},{"text":"Foundation,","start":832.957,"end":833.488},{"text":"please.","start":833.504,"end":833.569}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":15,"start":835.074,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=836","paragraphs":[{"sentences":[{"text":"Thank you very much for the floor.","start":835.074,"end":836.613,"topics":[],"words":[{"text":"Thank","start":835.074,"end":835.314},{"text":"you","start":835.314,"end":835.378},{"text":"very","start":835.378,"end":835.651},{"text":"much","start":835.651,"end":835.956},{"text":"for","start":836.02,"end":836.1},{"text":"the","start":836.116,"end":836.26},{"text":"floor.","start":836.26,"end":836.613}]},{"text":"I have the honor to speak on behalf of the Financing for Children and Youth constituency of the Major Group for Children and Youth and its 20,000 organizational members.","start":837.222,"end":847.064,"topics":[],"words":[{"text":"I","start":837.222,"end":837.302},{"text":"have","start":837.302,"end":837.446},{"text":"the","start":837.478,"end":837.623},{"text":"honor","start":837.623,"end":837.943},{"text":"to","start":837.943,"end":838.039},{"text":"speak","start":838.039,"end":838.6},{"text":"on","start":838.6,"end":838.649},{"text":"behalf","start":838.745,"end":839.178},{"text":"of","start":839.258,"end":839.338},{"text":"the","start":839.386,"end":839.466},{"text":"Financing","start":839.466,"end":840.011},{"text":"for","start":840.027,"end":840.203},{"text":"Children","start":840.203,"end":840.572},{"text":"and","start":840.604,"end":840.748},{"text":"Youth","start":840.748,"end":840.893},{"text":"constituency","start":840.925,"end":841.774},{"text":"of","start":841.967,"end":842.095},{"text":"the","start":842.127,"end":842.207},{"text":"Major","start":842.207,"end":842.544},{"text":"Group","start":842.608,"end":842.928},{"text":"for","start":842.928,"end":843.169},{"text":"Children","start":843.169,"end":843.778},{"text":"and","start":844.034,"end":844.275},{"text":"Youth","start":844.275,"end":844.499},{"text":"and","start":844.852,"end":844.916},{"text":"its","start":844.948,"end":845.092},{"text":"20,000","start":845.092,"end":845.894},{"text":"organizational","start":845.894,"end":846.647},{"text":"members.","start":846.679,"end":847.064}]},{"text":"Mr. Kohlied, children and youth firmly support strengthened international cooperation to eliminate tax avoidance and evasion by high net worth individuals, which compromises valuable domestic public resources that build resilient social security systems that protect the most vulnerable.","start":848.042,"end":865.1,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related 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the same time, we note with great concern that the current text in several aspects favors discretion and flexibility over binding, resilient, and sustainable solutions, especially considering the fact that the Framework Convention and the Article itself has been created with the explicit purpose of eliminating existing loopholes in the international tax system them, such imprecise language creates opportunity to further expand existing loopholes while creating new ones.","start":866.32,"end":895.665,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related 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this Convention is to safeguard the domestic resources on which young people and their future generations depend, its provisions on high net worth individuals must be precise, systemic, and binding.","start":896.966,"end":908.99,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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this regard, please allow me to deliver 4 substantive contributions on behalf of children and youth.","start":910.227,"end":915.491,"topics":[],"words":[{"text":"In","start":910.227,"end":910.275},{"text":"this","start":910.307,"end":910.548},{"text":"regard,","start":910.548,"end":910.997},{"text":"please","start":911.029,"end":911.238},{"text":"allow","start":911.286,"end":911.431},{"text":"me","start":911.447,"end":911.655},{"text":"to","start":911.655,"end":911.752},{"text":"deliver","start":911.752,"end":912.089},{"text":"4","start":912.089,"end":912.346},{"text":"substantive","start":912.394,"end":913.084},{"text":"contributions","start":913.1,"end":913.967},{"text":"on","start":914.08,"end":914.16},{"text":"behalf","start":914.16,"end":914.497},{"text":"of","start":914.497,"end":916.488},{"text":"children","start":914.61,"end":915.01},{"text":"and","start":915.106,"end":915.218},{"text":"youth.","start":915.266,"end":915.491}]},{"text":"First, in paragraph 2, as echoed by many 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also in paragraph 2, we call for the insertion of the phrase on a regular basis so that information sharing systemically strengthens risk assessment and enforcement and particularly for tax administrations and member states in special situations that possess limited technical capacity.","start":931.129,"end":949.594,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative 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in paragraph 3, recalling that the October text read, quote, agree to adopt, end quote, where the current text reads shall explore, we urge for a stronger binding language such as the proposed wording of adopt, or at minimum shall endeavor to develop.","start":951.038,"end":968.181,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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also believe that the final clause on sovereignty of the same article is duplicative, considering the existence of Article 2B, and thereby calls for its 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pertaining to the definition of the term high net worth individuals, children and youth would also like to call for the creation of a standardized definition in order to guarantee the fair implementation of the Convention's provisions.","start":979.5,"end":991.187,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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Kohlid, children and youth firmly believe that the ensuring effective and universal taxation for high net worth and ultra-high net worth individuals remains an essential imperative and prerequisite for accelerating the SDGs and successfully initiating any post-30 process, especially in our common pursuit of leaving no one behind.","start":992.102,"end":1012.59,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."},{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, 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the last negotiations in February, the world has seen the arrival of its first trillionaire, wealth that goes largely untaxed while more and more communities are experiencing a cost-of-living crisis and many Global South countries move further into the existential threat of unsustainable debt.","start":1126.019,"end":1141.951,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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therefore propose that Article 6, paragraph 1 reverts to the language in the previous draft.","start":1142.705,"end":1147.834,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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them.","start":1148.219,"end":1154.037,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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the mandate of the COP to periodically review the implementation and effectiveness of taxing rights would ensure the commitment of states.","start":1154.646,"end":1163.03,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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Article 6 should be strengthened through a commitment to a global minimum standard on taxing extreme wealth, including progressively higher tax rates for high net worth individuals.","start":1163.758,"end":1173.038,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."},{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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of this with international coordination to ensure it is successful.","start":1173.56,"end":1177.802,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"All","start":1173.56,"end":1173.689},{"text":"of","start":1173.689,"end":1173.769},{"text":"this","start":1173.818,"end":1174.14},{"text":"with","start":1175.189,"end":1175.318},{"text":"international","start":1175.35,"end":1175.85},{"text":"coordination","start":1175.85,"end":1176.35},{"text":"to","start":1176.415,"end":1176.479},{"text":"ensure","start":1176.479,"end":1176.753},{"text":"it","start":1177.06,"end":1177.124},{"text":"is","start":1177.205,"end":1177.237},{"text":"successful.","start":1177.302,"end":1177.802}]},{"text":"At the end of the day, bolder international coordination on taxing extreme wealth is not only necessary due to international investments and activities of the super-rich, It is also an enormous chance to mobilize significant revenues for sustainable development.","start":1178.592,"end":1191.34,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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we wholeheartedly urge you not to miss this opportunity.","start":1191.921,"end":1195.379,"topics":[],"words":[{"text":"Delegates,","start":1191.921,"end":1192.341},{"text":"we","start":1192.422,"end":1192.519},{"text":"wholeheartedly","start":1192.664,"end":1193.472},{"text":"urge","start":1193.618,"end":1193.763},{"text":"you","start":1193.795,"end":1194.022},{"text":"not","start":1194.264,"end":1194.442},{"text":"to","start":1194.442,"end":1194.522},{"text":"miss","start":1194.522,"end":1194.7},{"text":"this","start":1194.7,"end":1194.846},{"text":"opportunity.","start":1194.846,"end":1195.379}]},{"text":"Thank you.","start":1195.81,"end":1197.114,"topics":[],"words":[{"text":"Thank","start":1195.81,"end":1196.904},{"text":"you.","start":1196.953,"end":1197.114}]}]}],"speaker":{"name":null,"affiliation":"GIESCR","affiliation_full":"GIESCR","group":"Global Alliance for Tax Justice","function":"Representative"}},{"statement_number":18,"start":1201.074,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=1202","paragraphs":[{"sentences":[{"text":"Thank you.","start":1201.074,"end":1201.798,"topics":[],"words":[{"text":"Thank","start":1201.074,"end":1201.541},{"text":"you.","start":1201.541,"end":1201.798}]},{"text":"Okay, so we have stakeholder 3, please.","start":1204.922,"end":1211.848,"topics":[],"words":[{"text":"Okay,","start":1204.922,"end":1205.26},{"text":"so","start":1205.276,"end":1205.437},{"text":"we","start":1205.55,"end":1206.599},{"text":"have","start":1207.762,"end":1207.94},{"text":"stakeholder","start":1210.411,"end":1211.154},{"text":"3,","start":1211.154,"end":1211.541},{"text":"please.","start":1211.622,"end":1211.848}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":19,"start":1212.848,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=1213","paragraphs":[{"sentences":[{"text":"Thank you, co-lead.","start":1212.848,"end":1213.923,"topics":[],"words":[{"text":"Thank","start":1212.848,"end":1213.105},{"text":"you,","start":1213.105,"end":1213.217},{"text":"co-lead.","start":1213.49,"end":1213.923}]},{"text":"I speak on behalf of the Kenya Human Rights Commission and the African Civil Society Working Group on the UN Tax 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are happy to hear that the comments made by Brazil and also Zambia, among other states, and we largely echo their sentiments.","start":1222.733,"end":1230.998,"topics":[],"words":[{"text":"We","start":1222.733,"end":1222.878},{"text":"are","start":1222.958,"end":1223.038},{"text":"happy","start":1223.038,"end":1223.263},{"text":"to","start":1223.295,"end":1223.423},{"text":"hear","start":1223.439,"end":1223.696},{"text":"that","start":1223.696,"end":1223.937},{"text":"the","start":1224.017,"end":1224.162},{"text":"comments","start":1224.162,"end":1224.82},{"text":"made","start":1224.82,"end":1225.06},{"text":"by","start":1225.06,"end":1225.285},{"text":"Brazil","start":1225.301,"end":1225.734},{"text":"and","start":1226.248,"end":1226.408},{"text":"also","start":1226.408,"end":1226.665},{"text":"Zambia,","start":1226.665,"end":1227.066},{"text":"among","start":1227.146,"end":1227.355},{"text":"other","start":1227.532,"end":1227.708},{"text":"states,","start":1227.708,"end":1228.27},{"text":"and","start":1228.735,"end":1228.96},{"text":"we","start":1228.992,"end":1229.185},{"text":"largely","start":1229.473,"end":1229.875},{"text":"echo","start":1229.955,"end":1230.131},{"text":"their","start":1230.212,"end":1230.356},{"text":"sentiments.","start":1230.356,"end":1230.998}]},{"text":"Co-lead, we wish to submit that the current iteration of the convention provides for this cooperation in 3 ways.","start":1231.64,"end":1238.669,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"Co-lead,","start":1231.64,"end":1232.137},{"text":"we","start":1232.763,"end":1232.892},{"text":"wish","start":1232.908,"end":1233.1},{"text":"to","start":1233.164,"end":1233.245},{"text":"submit","start":1233.245,"end":1233.79},{"text":"that","start":1233.79,"end":1233.967},{"text":"the","start":1233.967,"end":1234.127},{"text":"current","start":1234.127,"end":1234.705},{"text":"iteration","start":1234.914,"end":1235.459},{"text":"of","start":1235.556,"end":1235.652},{"text":"the","start":1235.652,"end":1235.796},{"text":"convention","start":1235.796,"end":1236.342},{"text":"provides","start":1236.454,"end":1236.904},{"text":"for","start":1237,"end":1237.096},{"text":"this","start":1237.16,"end":1237.337},{"text":"cooperation","start":1237.337,"end":1237.995},{"text":"in","start":1238.075,"end":1238.187},{"text":"3","start":1238.219,"end":1238.444},{"text":"ways.","start":1238.46,"end":1238.669}]},{"text":"First, states are mandated to cooperate to enhance measures to detect, deter, and prevent tax avoidance and evasion by high net worth individuals.","start":1239.246,"end":1249.414,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"First,","start":1239.246,"end":1239.743},{"text":"states","start":1240.209,"end":1240.658},{"text":"are","start":1240.786,"end":1240.866},{"text":"mandated","start":1240.866,"end":1241.411},{"text":"to","start":1241.411,"end":1241.475},{"text":"cooperate","start":1241.508,"end":1242.229},{"text":"to","start":1242.454,"end":1242.598},{"text":"enhance","start":1242.63,"end":1243.063},{"text":"measures","start":1243.737,"end":1244.122},{"text":"to","start":1244.138,"end":1244.25},{"text":"detect,","start":1244.298,"end":1244.795},{"text":"deter,","start":1244.94,"end":1245.228},{"text":"and","start":1245.517,"end":1245.581},{"text":"prevent","start":1245.677,"end":1246.078},{"text":"tax","start":1246.078,"end":1246.399},{"text":"avoidance","start":1246.399,"end":1247.024},{"text":"and","start":1247.281,"end":1247.441},{"text":"evasion","start":1247.441,"end":1247.923},{"text":"by","start":1247.923,"end":1248.131},{"text":"high","start":1248.147,"end":1248.323},{"text":"net","start":1248.323,"end":1248.628},{"text":"worth","start":1248.628,"end":1248.772},{"text":"individuals.","start":1248.805,"end":1249.414}]},{"text":"This represents a weakening of the commitment of states, which was previously to develop and implement these measures.","start":1249.991,"end":1256.711,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"This","start":1249.991,"end":1250.168},{"text":"represents","start":1250.168,"end":1250.793},{"text":"a","start":1250.873,"end":1250.889},{"text":"weakening","start":1250.889,"end":1251.338},{"text":"of","start":1251.387,"end":1251.499},{"text":"the","start":1251.531,"end":1251.611},{"text":"commitment","start":1251.611,"end":1252.188},{"text":"of","start":1252.188,"end":1252.269},{"text":"states,","start":1252.269,"end":1252.702},{"text":"which","start":1253.135,"end":1253.263},{"text":"was","start":1253.359,"end":1253.487},{"text":"previously","start":1253.536,"end":1254.145},{"text":"to","start":1254.177,"end":1254.273},{"text":"develop","start":1254.273,"end":1254.883},{"text":"and","start":1254.979,"end":1255.187},{"text":"implement","start":1255.284,"end":1255.941},{"text":"these","start":1256.086,"end":1256.214},{"text":"measures.","start":1256.278,"end":1256.711}]},{"text":"Secondly, states are mandated to share general information regarding structures and techniques used by high net worth individuals and to avoid and evade taxes.","start":1257.24,"end":1266.578,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."}],"words":[{"text":"Secondly,","start":1257.24,"end":1257.753},{"text":"states","start":1258.202,"end":1258.587},{"text":"are","start":1258.652,"end":1258.684},{"text":"mandated","start":1258.684,"end":1259.133},{"text":"to","start":1259.213,"end":1259.325},{"text":"share","start":1259.325,"end":1259.55},{"text":"general","start":1259.614,"end":1259.983},{"text":"information","start":1260.015,"end":1260.64},{"text":"regarding","start":1260.672,"end":1261.121},{"text":"structures","start":1261.137,"end":1261.683},{"text":"and","start":1262.1,"end":1262.196},{"text":"techniques","start":1262.196,"end":1262.821},{"text":"used","start":1262.821,"end":1263.046},{"text":"by","start":1263.078,"end":1263.27},{"text":"high","start":1263.302,"end":1263.399},{"text":"net","start":1263.479,"end":1263.719},{"text":"worth","start":1263.719,"end":1263.896},{"text":"individuals","start":1263.944,"end":1264.489},{"text":"and","start":1264.489,"end":1264.569},{"text":"to","start":1264.842,"end":1264.971},{"text":"avoid","start":1265.067,"end":1265.533},{"text":"and","start":1265.63,"end":1265.79},{"text":"evade","start":1265.806,"end":1266.192},{"text":"taxes.","start":1266.192,"end":1266.578}]},{"text":"Again, this weakens the commitment under this article by only requiring states to share general information rather than all information that countries need to tax effectively.","start":1267.156,"end":1277.696,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."}],"words":[{"text":"Again,","start":1267.156,"end":1267.526},{"text":"this","start":1268.04,"end":1268.233},{"text":"weakens","start":1268.281,"end":1268.586},{"text":"the","start":1268.682,"end":1268.779},{"text":"commitment","start":1268.779,"end":1269.341},{"text":"under","start":1269.341,"end":1269.582},{"text":"this","start":1269.582,"end":1269.807},{"text":"article","start":1269.888,"end":1270.353},{"text":"by","start":1270.707,"end":1270.852},{"text":"only","start":1270.932,"end":1271.189},{"text":"requiring","start":1271.189,"end":1271.639},{"text":"states","start":1271.671,"end":1272.073},{"text":"to","start":1272.073,"end":1272.169},{"text":"share","start":1272.169,"end":1272.346},{"text":"general","start":1272.458,"end":1272.812},{"text":"information","start":1272.812,"end":1273.454},{"text":"rather","start":1273.856,"end":1274.145},{"text":"than","start":1274.161,"end":1274.37},{"text":"all","start":1274.804,"end":1274.917},{"text":"information","start":1274.965,"end":1275.608},{"text":"that","start":1275.608,"end":1275.832},{"text":"countries","start":1275.832,"end":1276.218},{"text":"need","start":1276.25,"end":1276.556},{"text":"to","start":1276.556,"end":1276.62},{"text":"tax","start":1276.652,"end":1277.038},{"text":"effectively.","start":1277.054,"end":1277.696}]},{"text":"Finally, states are mandated to explore coordinated approaches to ensuring effective taxation of high net worth individuals while respecting each state party's sovereign right to determine the design, structure and also level of taxation within its national tax system.","start":1278.323,"end":1295.892,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."}],"words":[{"text":"Finally,","start":1278.323,"end":1278.789},{"text":"states","start":1279.223,"end":1279.689},{"text":"are","start":1279.705,"end":1279.737},{"text":"mandated","start":1279.737,"end":1280.283},{"text":"to","start":1280.347,"end":1280.476},{"text":"explore","start":1280.572,"end":1281.07},{"text":"coordinated","start":1281.07,"end":1281.633},{"text":"approaches","start":1281.633,"end":1282.115},{"text":"to","start":1282.115,"end":1282.276},{"text":"ensuring","start":1282.276,"end":1282.725},{"text":"effective","start":1282.822,"end":1283.288},{"text":"taxation","start":1283.32,"end":1283.882},{"text":"of","start":1283.882,"end":1283.979},{"text":"high","start":1284.027,"end":1284.139},{"text":"net","start":1284.139,"end":1284.429},{"text":"worth","start":1284.429,"end":1284.573},{"text":"individuals","start":1284.621,"end":1285.216},{"text":"while","start":1285.73,"end":1286.18},{"text":"respecting","start":1286.276,"end":1286.823},{"text":"each","start":1287.015,"end":1287.144},{"text":"state","start":1287.24,"end":1287.546},{"text":"party's","start":1287.578,"end":1288.188},{"text":"sovereign","start":1288.221,"end":1288.751},{"text":"right","start":1288.847,"end":1289.201},{"text":"to","start":1289.442,"end":1289.554},{"text":"determine","start":1289.586,"end":1289.972},{"text":"the","start":1290.068,"end":1290.149},{"text":"design,","start":1290.229,"end":1290.679},{"text":"structure","start":1291.273,"end":1291.994},{"text":"and","start":1292.139,"end":1292.299},{"text":"also","start":1292.299,"end":1292.492},{"text":"level","start":1292.492,"end":1292.813},{"text":"of","start":1292.861,"end":1292.957},{"text":"taxation","start":1292.957,"end":1293.647},{"text":"within","start":1293.903,"end":1294.208},{"text":"its","start":1294.256,"end":1294.417},{"text":"national","start":1294.481,"end":1294.962},{"text":"tax","start":1294.962,"end":1295.459},{"text":"system.","start":1295.539,"end":1295.892}]},{"text":"We support the deletion of this part of the sentence that refers to national sovereignty.","start":1296.47,"end":1301.699,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"We","start":1296.47,"end":1296.566},{"text":"support","start":1296.566,"end":1297.047},{"text":"the","start":1297.047,"end":1297.208},{"text":"deletion","start":1297.208,"end":1297.737},{"text":"of","start":1297.769,"end":1297.897},{"text":"this","start":1297.93,"end":1298.074},{"text":"part","start":1298.17,"end":1298.427},{"text":"of","start":1298.427,"end":1298.539},{"text":"the","start":1298.571,"end":1298.683},{"text":"sentence","start":1298.956,"end":1299.518},{"text":"that","start":1299.935,"end":1300.095},{"text":"refers","start":1300.095,"end":1300.384},{"text":"to","start":1300.48,"end":1300.592},{"text":"national","start":1300.592,"end":1300.977},{"text":"sovereignty.","start":1300.977,"end":1301.699}]},{"text":"Again, this constrains the commitment to cooperate by referring to national sovereignty.","start":1302.325,"end":1307.394,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"Again,","start":1302.325,"end":1302.63},{"text":"this","start":1303.063,"end":1303.303},{"text":"constrains","start":1303.303,"end":1303.833},{"text":"the","start":1303.865,"end":1304.009},{"text":"commitment","start":1304.009,"end":1304.586},{"text":"to","start":1304.586,"end":1304.715},{"text":"cooperate","start":1304.731,"end":1305.324},{"text":"by","start":1305.453,"end":1305.549},{"text":"referring","start":1305.549,"end":1306.078},{"text":"to","start":1306.175,"end":1306.287},{"text":"national","start":1306.287,"end":1306.64},{"text":"sovereignty.","start":1306.672,"end":1307.394}]},{"text":"Contrary to some of the statements made by some member states, the purpose of Article 6 is actually to enhance the national sovereignty over the taxes owed by high net worth individuals.","start":1307.875,"end":1318.269,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."}],"words":[{"text":"Contrary","start":1307.875,"end":1308.324},{"text":"to","start":1308.356,"end":1308.436},{"text":"some","start":1308.436,"end":1308.645},{"text":"of","start":1308.677,"end":1308.821},{"text":"the","start":1308.821,"end":1308.918},{"text":"statements","start":1308.918,"end":1309.431},{"text":"made","start":1309.479,"end":1309.687},{"text":"by","start":1309.72,"end":1309.816},{"text":"some","start":1309.816,"end":1310.072},{"text":"member","start":1310.121,"end":1310.377},{"text":"states,","start":1310.377,"end":1310.923},{"text":"the","start":1311.308,"end":1311.404},{"text":"purpose","start":1311.404,"end":1311.869},{"text":"of","start":1311.949,"end":1312.013},{"text":"Article","start":1312.11,"end":1312.463},{"text":"6","start":1312.463,"end":1312.848},{"text":"is","start":1312.928,"end":1312.976},{"text":"actually","start":1313.152,"end":1313.489},{"text":"to","start":1313.489,"end":1313.617},{"text":"enhance","start":1313.65,"end":1314.131},{"text":"the","start":1314.211,"end":1314.291},{"text":"national","start":1314.291,"end":1314.708},{"text":"sovereignty","start":1314.708,"end":1315.414},{"text":"over","start":1315.815,"end":1316.04},{"text":"the","start":1316.04,"end":1316.136},{"text":"taxes","start":1316.136,"end":1316.505},{"text":"owed","start":1316.681,"end":1316.826},{"text":"by","start":1316.858,"end":1317.018},{"text":"high","start":1317.018,"end":1317.179},{"text":"net","start":1317.179,"end":1317.483},{"text":"worth","start":1317.483,"end":1317.644},{"text":"individuals.","start":1317.676,"end":1318.269}]},{"text":"It is clear that it is only through international cooperation that we can effectively tax the high net worth individuals.","start":1318.703,"end":1325.813,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"It","start":1318.703,"end":1318.863},{"text":"is","start":1318.863,"end":1318.991},{"text":"clear","start":1319.104,"end":1319.521},{"text":"that","start":1319.585,"end":1319.762},{"text":"it","start":1319.842,"end":1320.003},{"text":"is","start":1320.003,"end":1320.115},{"text":"only","start":1320.292,"end":1320.597},{"text":"through","start":1320.709,"end":1320.998},{"text":"international","start":1321.094,"end":1321.72},{"text":"cooperation","start":1321.736,"end":1322.362},{"text":"that","start":1322.779,"end":1322.956},{"text":"we","start":1322.956,"end":1323.116},{"text":"can","start":1323.116,"end":1323.245},{"text":"effectively","start":1323.357,"end":1323.967},{"text":"tax","start":1323.999,"end":1324.384},{"text":"the","start":1324.384,"end":1324.448},{"text":"high","start":1324.465,"end":1324.561},{"text":"net","start":1324.641,"end":1324.946},{"text":"worth","start":1324.946,"end":1325.171},{"text":"individuals.","start":1325.283,"end":1325.813}]},{"text":"We have further written proposals on text that we feel would operationalize these commitments, particularly in reference to global minimum taxation, a global asset registry, exchange of information, among others, and we are happy to share the same.","start":1326.647,"end":1343.901,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."}],"words":[{"text":"We","start":1326.647,"end":1326.76},{"text":"have","start":1327.594,"end":1327.707},{"text":"further","start":1327.707,"end":1328.252},{"text":"written","start":1328.654,"end":1328.975},{"text":"proposals","start":1328.975,"end":1329.504},{"text":"on","start":1329.617,"end":1329.713},{"text":"text","start":1329.777,"end":1330.275},{"text":"that","start":1330.339,"end":1330.451},{"text":"we","start":1330.564,"end":1330.66},{"text":"feel","start":1330.66,"end":1331.093},{"text":"would","start":1331.222,"end":1331.35},{"text":"operationalize","start":1331.446,"end":1332.714},{"text":"these","start":1332.827,"end":1332.955},{"text":"commitments,","start":1332.987,"end":1333.581},{"text":"particularly","start":1334.014,"end":1334.576},{"text":"in","start":1334.608,"end":1334.688},{"text":"reference","start":1334.737,"end":1335.154},{"text":"to","start":1335.154,"end":1335.282},{"text":"global","start":1335.314,"end":1335.7},{"text":"minimum","start":1335.7,"end":1336.117},{"text":"taxation,","start":1336.117,"end":1336.727},{"text":"a","start":1337.626,"end":1337.642},{"text":"global","start":1337.722,"end":1338.107},{"text":"asset","start":1338.123,"end":1338.508},{"text":"registry,","start":1338.508,"end":1338.974},{"text":"exchange","start":1339.503,"end":1339.953},{"text":"of","start":1339.953,"end":1340.049},{"text":"information,","start":1340.049,"end":1340.627},{"text":"among","start":1340.675,"end":1340.9},{"text":"others,","start":1341.076,"end":1341.301},{"text":"and","start":1341.815,"end":1341.975},{"text":"we","start":1341.975,"end":1342.12},{"text":"are","start":1342.2,"end":1342.28},{"text":"happy","start":1342.28,"end":1342.537},{"text":"to","start":1342.537,"end":1342.649},{"text":"share","start":1342.681,"end":1342.954},{"text":"the","start":1343.484,"end":1343.564},{"text":"same.","start":1343.564,"end":1343.901}]},{"text":"Lastly, we underscore that the effective taxation of high net worth individuals is critical and must be done in a manner coordinated to promote progress— progressivity, raise revenues, reduce inequality, combat tax abuse, support human rights, and enable countries, especially in the Global South, to finance sustainable development.","start":1344.63,"end":1366.425,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only 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SDGs.","start":1553.54,"end":1559.334,"topics":[],"words":[{"text":"Encourage","start":1553.54,"end":1554.246},{"text":"financing","start":1554.438,"end":1555.288},{"text":"that","start":1555.401,"end":1555.689},{"text":"advance","start":1555.802,"end":1556.444},{"text":"the","start":1556.588,"end":1556.685},{"text":"Sustainable","start":1556.685,"end":1557.632},{"text":"Development","start":1557.728,"end":1558.178},{"text":"Goals,","start":1558.21,"end":1558.579},{"text":"SDGs.","start":1558.772,"end":1559.334}]},{"text":"And the question to raise, say, how can developing countries receive greater technical assistance?","start":1560.201,"end":1566.415,"topics":[],"words":[{"text":"And","start":1560.201,"end":1560.394},{"text":"the","start":1560.394,"end":1560.603},{"text":"question","start":1560.603,"end":1561.004},{"text":"to","start":1561.197,"end":1561.341},{"text":"raise,","start":1561.341,"end":1561.71},{"text":"say,","start":1562.369,"end":1562.417},{"text":"how","start":1562.674,"end":1562.738},{"text":"can","start":1563.027,"end":1563.236},{"text":"developing","start":1563.348,"end":1563.718},{"text":"countries","start":1563.83,"end":1564.28},{"text":"receive","start":1564.312,"end":1564.681},{"text":"greater","start":1564.713,"end":1565.114},{"text":"technical","start":1565.195,"end":1565.596},{"text":"assistance?","start":1565.596,"end":1566.415}]},{"text":"How can tax cooperation better support women and youth?","start":1566.479,"end":1570.301,"topics":[],"words":[{"text":"How","start":1566.479,"end":1567.041},{"text":"can","start":1567.186,"end":1567.443},{"text":"tax","start":1567.443,"end":1567.716},{"text":"cooperation","start":1567.844,"end":1568.454},{"text":"better","start":1568.631,"end":1568.824},{"text":"support","start":1568.824,"end":1569.305},{"text":"women","start":1569.434,"end":1569.739},{"text":"and","start":1569.771,"end":1569.98},{"text":"youth?","start":1569.996,"end":1570.301}]},{"text":"What mechanisms ensure transparency and accountability?","start":1570.959,"end":1574.957,"topics":[],"words":[{"text":"What","start":1570.959,"end":1571.2},{"text":"mechanisms","start":1571.2,"end":1571.906},{"text":"ensure","start":1572.484,"end":1572.966},{"text":"transparency","start":1572.966,"end":1573.592},{"text":"and","start":1573.705,"end":1573.769},{"text":"accountability?","start":1574.026,"end":1574.957}]},{"text":"And how can us, civil society, contribute to this implementation?","start":1575.23,"end":1579.533,"topics":[],"words":[{"text":"And","start":1575.23,"end":1575.359},{"text":"how","start":1575.391,"end":1575.632},{"text":"can","start":1575.856,"end":1576.145},{"text":"us,","start":1576.338,"end":1576.579},{"text":"civil","start":1576.595,"end":1576.932},{"text":"society,","start":1576.932,"end":1577.398},{"text":"contribute","start":1577.478,"end":1578.056},{"text":"to","start":1578.056,"end":1578.168},{"text":"this","start":1578.345,"end":1578.634},{"text":"implementation?","start":1578.747,"end":1579.533}]},{"text":"Together, we can build a world where fair international cooperation helps every nation invest in its people.","start":1580.224,"end":1589.272,"topics":[],"words":[{"text":"Together,","start":1580.224,"end":1580.93},{"text":"we","start":1581.3,"end":1581.413},{"text":"can","start":1581.494,"end":1581.704},{"text":"build","start":1581.736,"end":1582.14},{"text":"a","start":1582.286,"end":1582.367},{"text":"world","start":1582.383,"end":1582.836},{"text":"where","start":1583.741,"end":1583.919},{"text":"fair","start":1583.919,"end":1584.275},{"text":"international","start":1584.485,"end":1585.261},{"text":"cooperation","start":1585.601,"end":1586.151},{"text":"helps","start":1586.393,"end":1586.652},{"text":"every","start":1586.733,"end":1586.992},{"text":"nation","start":1586.992,"end":1587.509},{"text":"invest","start":1588.027,"end":1588.528},{"text":"in","start":1588.528,"end":1588.576},{"text":"its","start":1588.673,"end":1588.916},{"text":"people.","start":1588.916,"end":1589.272}]},{"text":"Let us ensure that no country, no woman, no girls, no young person left behind.","start":1589.805,"end":1595.095,"topics":[],"words":[{"text":"Let","start":1589.805,"end":1589.983},{"text":"us","start":1589.983,"end":1590.129},{"text":"ensure","start":1590.21,"end":1590.582},{"text":"that","start":1590.614,"end":1590.743},{"text":"no","start":1590.76,"end":1590.808},{"text":"country,","start":1590.938,"end":1591.377},{"text":"no","start":1591.669,"end":1591.766},{"text":"woman,","start":1591.929,"end":1592.286},{"text":"no","start":1592.497,"end":1592.643},{"text":"girls,","start":1592.741,"end":1593.195},{"text":"no","start":1593.293,"end":1593.504},{"text":"young","start":1593.699,"end":1593.926},{"text":"person","start":1593.958,"end":1594.446},{"text":"left","start":1594.446,"end":1594.657},{"text":"behind.","start":1594.673,"end":1595.095}]},{"text":"Thank you.","start":1595.42,"end":1595.761,"topics":[],"words":[{"text":"Thank","start":1595.42,"end":1595.663},{"text":"you.","start":1595.663,"end":1595.761}]}]}],"speaker":{"name":"Farah Lee Nadelance","affiliation":"Fradelance Foundation","affiliation_full":"Fradelance Foundation","group":null,"function":"President"}},{"statement_number":22,"start":1600.039,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=1601","paragraphs":[{"sentences":[{"text":"Thank you.","start":1600.039,"end":1600.592,"topics":[],"words":[{"text":"Thank","start":1600.039,"end":1600.462},{"text":"you.","start":1600.462,"end":1600.592}]},{"text":"Thank you again for the suggestions and the comments and the changes which have been 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well.","start":1614.747,"end":1621.021,"topics":[],"words":[{"text":"We","start":1614.747,"end":1614.957},{"text":"want","start":1615.652,"end":1615.895},{"text":"to","start":1615.895,"end":1616.137},{"text":"continue,","start":1616.299,"end":1616.816},{"text":"and","start":1617.981,"end":1618.369},{"text":"again,","start":1618.401,"end":1618.773},{"text":"I","start":1618.805,"end":1618.87},{"text":"want","start":1618.87,"end":1619.032},{"text":"to","start":1619.032,"end":1619.129},{"text":"congratulate","start":1619.129,"end":1619.792},{"text":"us","start":1619.792,"end":1620.002},{"text":"that","start":1620.002,"end":1620.261},{"text":"we","start":1620.261,"end":1620.422},{"text":"are","start":1620.422,"end":1620.584},{"text":"doing","start":1620.584,"end":1620.794},{"text":"well.","start":1620.891,"end":1621.021}]},{"text":"Looking at my timer, most people are keeping within the 3-minute barrier, which is helping 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progress.","start":1629.85,"end":1634.471,"topics":[],"words":[{"text":"Repetitions","start":1629.85,"end":1630.427},{"text":"are","start":1630.609,"end":1630.708},{"text":"fewer,","start":1630.708,"end":1631.219},{"text":"and","start":1632.44,"end":1632.539},{"text":"so","start":1632.539,"end":1632.952},{"text":"we","start":1633.018,"end":1633.381},{"text":"We","start":1633.17,"end":1633.283},{"text":"are","start":1633.283,"end":1633.365},{"text":"making","start":1633.365,"end":1633.739},{"text":"good","start":1633.837,"end":1633.983},{"text":"progress.","start":1634.016,"end":1634.471}]},{"text":"We now want to move to the next article, which is Article 7 on illicit financial flows, tax avoidance, and tax evasion.","start":1635.382,"end":1647.745,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its 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we have worked together to put together the comments made by state parties.","start":1650.746,"end":1658.829,"topics":[],"words":[{"text":"Again,","start":1650.746,"end":1651.212},{"text":"we","start":1651.228,"end":1651.389},{"text":"have","start":1651.389,"end":1651.694},{"text":"worked","start":1654.281,"end":1654.747},{"text":"together","start":1654.747,"end":1655.326},{"text":"to","start":1655.326,"end":1655.615},{"text":"put","start":1656.129,"end":1656.435},{"text":"together","start":1656.435,"end":1656.836},{"text":"the","start":1656.949,"end":1657.19},{"text":"comments","start":1657.254,"end":1657.608},{"text":"made","start":1657.736,"end":1657.865},{"text":"by","start":1657.897,"end":1658.058},{"text":"state","start":1658.058,"end":1658.363},{"text":"parties.","start":1658.379,"end":1658.829}]},{"text":"We want to ask again that does it provide the balance we want?","start":1660.223,"end":1664.435,"topics":[],"words":[{"text":"We","start":1660.223,"end":1660.416},{"text":"want","start":1660.707,"end":1660.884},{"text":"to","start":1660.884,"end":1661.014},{"text":"ask","start":1661.11,"end":1661.369},{"text":"again","start":1661.369,"end":1661.74},{"text":"that","start":1661.756,"end":1662.03},{"text":"does","start":1662.644,"end":1662.821},{"text":"it","start":1662.821,"end":1662.902},{"text":"provide","start":1662.902,"end":1663.305},{"text":"the","start":1663.305,"end":1663.531},{"text":"balance","start":1663.531,"end":1663.838},{"text":"we","start":1663.935,"end":1664.016},{"text":"want?","start":1664.112,"end":1664.435}]},{"text":"Does it reflect what we've put together?","start":1665.307,"end":1668.212,"topics":[],"words":[{"text":"Does","start":1665.307,"end":1665.452},{"text":"it","start":1665.484,"end":1665.549},{"text":"reflect","start":1665.549,"end":1666.227},{"text":"what","start":1666.291,"end":1666.711},{"text":"we've","start":1666.76,"end":1667.308},{"text":"put","start":1667.486,"end":1667.663},{"text":"together?","start":1667.663,"end":1668.212}]},{"text":"Are there any additions, any subtractions that we want?","start":1670.42,"end":1674.053,"topics":[],"words":[{"text":"Are","start":1670.42,"end":1670.501},{"text":"there","start":1670.501,"end":1670.698},{"text":"any","start":1670.911,"end":1671.14},{"text":"additions,","start":1671.336,"end":1671.958},{"text":"any","start":1672.073,"end":1672.253},{"text":"subtractions","start":1672.253,"end":1673.104},{"text":"that","start":1673.202,"end":1673.333},{"text":"we","start":1673.366,"end":1673.578},{"text":"want?","start":1673.693,"end":1674.053}]},{"text":"I want to throw this open to everyone again so that we can get comments to continue to refine our document.","start":1675.26,"end":1682.38,"topics":[],"words":[{"text":"I","start":1675.26,"end":1675.276},{"text":"want","start":1675.517,"end":1675.759},{"text":"to","start":1675.759,"end":1675.984},{"text":"throw","start":1676.001,"end":1676.387},{"text":"this","start":1676.403,"end":1676.548},{"text":"open","start":1676.903,"end":1677.289},{"text":"to","start":1677.289,"end":1677.466},{"text":"everyone","start":1677.466,"end":1677.869},{"text":"again","start":1677.869,"end":1678.288},{"text":"so","start":1678.916,"end":1679.077},{"text":"that","start":1679.077,"end":1679.174},{"text":"we","start":1679.174,"end":1679.303},{"text":"can","start":1679.303,"end":1679.48},{"text":"get","start":1679.48,"end":1679.706},{"text":"comments","start":1679.706,"end":1680.012},{"text":"to","start":1680.189,"end":1680.414},{"text":"continue","start":1680.527,"end":1680.93},{"text":"to","start":1680.93,"end":1681.075},{"text":"refine","start":1681.075,"end":1681.558},{"text":"our","start":1681.639,"end":1681.816},{"text":"document.","start":1681.816,"end":1682.38}]},{"text":"So I'll open the floor for the contributions from member states and stakeholders.","start":1684.53,"end":1692.513,"topics":[],"words":[{"text":"So","start":1684.53,"end":1685.06},{"text":"I'll","start":1686.171,"end":1686.573},{"text":"open","start":1686.573,"end":1686.814},{"text":"the","start":1686.814,"end":1686.895},{"text":"floor","start":1686.959,"end":1687.474},{"text":"for","start":1687.539,"end":1687.957},{"text":"the","start":1688.81,"end":1689.003},{"text":"contributions","start":1689.212,"end":1690},{"text":"from","start":1690.113,"end":1690.338},{"text":"member","start":1690.338,"end":1691.175},{"text":"states","start":1691.175,"end":1691.513},{"text":"and","start":1691.724,"end":1691.889},{"text":"stakeholders.","start":1691.889,"end":1692.513}]},{"text":"Okay, can we move to the next article?","start":1706.964,"end":1709.977,"topics":[],"words":[{"text":"Okay,","start":1706.964,"end":1708.396},{"text":"can","start":1708.775,"end":1708.923},{"text":"we","start":1708.923,"end":1709.022},{"text":"move","start":1709.022,"end":1709.253},{"text":"to","start":1709.253,"end":1709.351},{"text":"the","start":1709.351,"end":1709.434},{"text":"next","start":1709.434,"end":1709.747},{"text":"article?","start":1709.747,"end":1709.977}]},{"text":"I'm asking, I don't see anybody.","start":1710.432,"end":1712.967,"topics":[],"words":[{"text":"I'm","start":1710.432,"end":1711.812},{"text":"asking,","start":1711.86,"end":1712.133},{"text":"I","start":1712.181,"end":1712.277},{"text":"don't","start":1712.277,"end":1712.421},{"text":"see","start":1712.421,"end":1712.582},{"text":"anybody.","start":1712.582,"end":1712.967}]},{"text":"Ah, okay.","start":1713.464,"end":1713.817,"topics":[],"words":[{"text":"Ah,","start":1713.464,"end":1713.48},{"text":"okay.","start":1713.641,"end":1713.817}]},{"text":"Czechia.","start":1714.668,"end":1716.689,"topics":[],"words":[{"text":"Czechia.","start":1714.668,"end":1716.689}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":23,"start":1717.812,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=1718","paragraphs":[{"sentences":[{"text":"Thank you, thank you, Mr.","start":1717.812,"end":1718.695,"topics":[],"words":[{"text":"Thank","start":1717.812,"end":1718.037},{"text":"you,","start":1718.037,"end":1718.085},{"text":"thank","start":1718.213,"end":1718.374},{"text":"you,","start":1718.374,"end":1718.438},{"text":"Mr.","start":1718.454,"end":1718.695}]}]},{"sentences":[{"text":"Corley, for giving me the floor.","start":1718.759,"end":1719.85,"topics":[],"words":[{"text":"Corley,","start":1718.759,"end":1718.999},{"text":"for","start":1719.016,"end":1719.16},{"text":"giving","start":1719.24,"end":1719.352},{"text":"me","start":1719.352,"end":1719.497},{"text":"the","start":1719.497,"end":1719.577},{"text":"floor.","start":1719.577,"end":1719.85}]}]},{"sentences":[{"text":"I'll try to break the ice.","start":1720.203,"end":1721.583,"topics":[],"words":[{"text":"I'll","start":1720.203,"end":1720.764},{"text":"try","start":1720.764,"end":1720.941},{"text":"to","start":1720.941,"end":1721.021},{"text":"break","start":1721.021,"end":1721.246},{"text":"the","start":1721.246,"end":1721.406},{"text":"ice.","start":1721.406,"end":1721.583}]},{"text":"In general, Czechia understands the need to deal with the tax-related illicit financial flows.","start":1722.369,"end":1726.364,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial 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and suggest amendments to the text of Article 7 and the definition of tax-related illicit financial flows in Article 3. paragraph 2, to increase the clarity of the Framework Convention.","start":1727.759,"end":1739.511,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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from the text of Article 7, Czechia would like to suggest deleting the words including tax avoidance and tax evasion, because the relationship of these 2 terms to the tax-related financial flows, illicit financial flows, is complicated, and this inclusion would make the provision confusing.","start":1742.19,"end":1757.685,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set 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this line, we would suggest deleting the words tax avoidance and tax evasion from the title of Article 7.","start":1758.843,"end":1763.224,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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the second sentence of Article 7, we would suggest deleting the word such in line with this change and with the fact that so far there is already a specific definition of tax-related illicit financial flows in Article 3.","start":1764.657,"end":1776.421,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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also believe that the second sentence should be streamlined and that the reference to the jurisdiction whose tax base has been reduced should be deleted because it would introduce a unilateral and subjective tax test that could in practice lead to multiple taxation.","start":1778.595,"end":1792.032,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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such discussion should be reserved particularly only to protocols.","start":1792.693,"end":1796.142,"topics":[],"words":[{"text":"Any","start":1792.693,"end":1792.79},{"text":"such","start":1792.79,"end":1792.999},{"text":"discussion","start":1793.031,"end":1793.515},{"text":"should","start":1793.515,"end":1793.676},{"text":"be","start":1793.676,"end":1793.756},{"text":"reserved","start":1793.756,"end":1794.288},{"text":"particularly","start":1794.788,"end":1795.304},{"text":"only","start":1795.368,"end":1795.513},{"text":"to","start":1795.529,"end":1795.626},{"text":"protocols.","start":1795.626,"end":1796.142}]},{"text":"We would also like to point out that a key part of the definition of tax-related illicit financial flows is that they are illicit, as mentioned in Article 3, Paragraph 2 of the draft.","start":1797.06,"end":1806.769,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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only financial flows that are unlawful can fulfill this definition, in our opinion.","start":1807.652,"end":1811.648,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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much.","start":1812.148,"end":1812.808,"topics":[],"words":[{"text":"Thank","start":1812.148,"end":1812.325},{"text":"you","start":1812.325,"end":1812.405},{"text":"very","start":1812.405,"end":1812.518},{"text":"much.","start":1812.518,"end":1812.808}]}]}],"speaker":{"name":null,"affiliation":"CZE","affiliation_full":"Czechia","group":null,"function":"Representative"}},{"statement_number":24,"start":1816.119,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=1817","paragraphs":[{"sentences":[{"text":"Thank you.","start":1816.119,"end":1816.585,"topics":[],"words":[{"text":"Thank","start":1816.119,"end":1816.376},{"text":"you.","start":1816.376,"end":1816.585}]},{"text":"Zambia, please.","start":1817.824,"end":1824.176,"topics":[],"words":[{"text":"Zambia,","start":1817.824,"end":1819.593},{"text":"please.","start":1822.874,"end":1824.176}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":25,"start":1825.871,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=1826","paragraphs":[{"sentences":[{"text":"Sorry, good afternoon and thank you, Chair.","start":1825.871,"end":1827.471,"topics":[],"words":[{"text":"Sorry,","start":1825.871,"end":1826.114},{"text":"good","start":1826.178,"end":1826.34},{"text":"afternoon","start":1826.34,"end":1826.663},{"text":"and","start":1826.663,"end":1826.825},{"text":"thank","start":1826.889,"end":1827.083},{"text":"you,","start":1827.083,"end":1827.212},{"text":"Chair.","start":1827.229,"end":1827.471}]},{"text":"Speaking on behalf of Zambia and also on behalf of the Africa Group, firstly, colleagues and Secretariat, we thank you for the text that you've 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obviously something that we can build on.","start":1840.986,"end":1844.573,"topics":[],"words":[{"text":"It's","start":1840.986,"end":1841.293},{"text":"obviously","start":1841.374,"end":1841.843},{"text":"something","start":1843.329,"end":1843.733},{"text":"that","start":1843.733,"end":1843.894},{"text":"we","start":1843.894,"end":1843.975},{"text":"can","start":1843.975,"end":1844.185},{"text":"build","start":1844.217,"end":1844.524},{"text":"on.","start":1844.524,"end":1844.573}]},{"text":"Whilst we appreciate the text as Africa Group, we have some concerns in terms of some amendments to 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shall cooperate, would rather we are more proactive and Insert the words, shall develop and implement measures to combat tax-related illicit financial flows, including tax avoidance and tax evasion.","start":1855.49,"end":1876.424,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax 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believe the text as it is should be broken down into 2 paragraphs.","start":1877.179,"end":1881.935,"topics":[],"words":[{"text":"We","start":1877.179,"end":1877.34},{"text":"believe","start":1877.34,"end":1877.629},{"text":"the","start":1877.645,"end":1877.806},{"text":"text","start":1877.806,"end":1878.063},{"text":"as","start":1878.063,"end":1878.191},{"text":"it","start":1878.224,"end":1878.465},{"text":"is","start":1878.465,"end":1878.593},{"text":"should","start":1879.107,"end":1879.316},{"text":"be","start":1879.348,"end":1879.509},{"text":"broken","start":1879.509,"end":1879.879},{"text":"down","start":1879.911,"end":1880.2},{"text":"into","start":1880.296,"end":1880.57},{"text":"2","start":1881.18,"end":1881.244},{"text":"paragraphs.","start":1881.357,"end":1881.935}]},{"text":"We shall provide a written text, but suffice to say that in our view, we need to break it 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this is a very big issue, especially in most African countries, and obviously key measures in implementing the detection and prevention should be the enforcement of administrative mutual administrative measures.","start":1947.382,"end":1959.953,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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the exchange of information and any other forms of international tax cooperation in trying to deal with this sketch and ensuring that revenues are collected.","start":1960.146,"end":1969.185,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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therefore, the other part that is in the text.","start":1970.02,"end":1973.135,"topics":[],"words":[{"text":"And","start":1970.02,"end":1970.084},{"text":"therefore,","start":1970.165,"end":1970.662},{"text":"the","start":1971.61,"end":1971.77},{"text":"other","start":1971.77,"end":1971.995},{"text":"part","start":1972.027,"end":1972.268},{"text":"that","start":1972.268,"end":1972.509},{"text":"is","start":1972.509,"end":1972.605},{"text":"in","start":1972.605,"end":1972.718},{"text":"the","start":1972.75,"end":1972.83},{"text":"text.","start":1972.91,"end":1973.135}]},{"text":"We split it into paragraph 2, and our proposal is that measures taken by parties under this article shall ensure that effective taxation of income and profits connected to tax-related illicit financial flows by and in accordance with the national laws of the jurisdiction where the tax base has been reduced thereby.","start":1973.394,"end":1993.771,"topics":[{"key":"source-country-taxing-rights","label":"Taxing 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very important that countries that are faced with illicit financial flows to maintain the right to collect the taxes that were eluded, whether illicitly or not.","start":1993.868,"end":2005.077,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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at least this measure is very important.","start":2005.336,"end":2007.085,"topics":[],"words":[{"text":"So","start":2005.336,"end":2005.53},{"text":"at","start":2005.562,"end":2005.66},{"text":"least","start":2005.708,"end":2005.951},{"text":"this","start":2005.951,"end":2006.129},{"text":"measure","start":2006.129,"end":2006.324},{"text":"is","start":2006.356,"end":2006.502},{"text":"very","start":2006.534,"end":2006.745},{"text":"important.","start":2006.761,"end":2007.085}]},{"text":"Coming to the definition, Chair, we looked at the definition and we are generally in agreement with the definition that has been provided.","start":2008.666,"end":2021.109,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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it is our view that the last parts of the definition probably should be deleted.","start":2021.561,"end":2029.856,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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smuggling, even if the crime would give rise to a revenue claim, I think that part, in our view, should be deleted such that the definition ends at tax crimes.","start":2030.88,"end":2055.825,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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not so clear in our minds why smuggling would be excluded from the definition, because smuggling in some instances does lead to loss of tax revenue, and therefore if it's illicit and it leads to a tax crime, And in our view, smuggling, most instances, has got tax implications, and therefore we don't see how smuggling should be out of scope.","start":2056.89,"end":2086.084,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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therefore it is our view to avoid having ambiguity, we end the definition on tax crimes.","start":2086.715,"end":2095.387,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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revenue claim is very key in this instance of dealing with illicit financial flows, and therefore when there's an issue of a revenue claim, I think that tax should be collected.","start":2101.713,"end":2112.117,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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therefore, in our view, that our— the definition, whilst it's okay, it just needs to be trimmed.","start":2112.638,"end":2117.776,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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Group","function":"Representative"}},{"statement_number":26,"start":2123.35,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=2124","paragraphs":[{"sentences":[{"text":"Thank you.","start":2123.35,"end":2123.901,"topics":[],"words":[{"text":"Thank","start":2123.35,"end":2123.707},{"text":"you.","start":2123.755,"end":2123.901}]},{"text":"Portugal, please.","start":2124.161,"end":2124.794,"topics":[],"words":[{"text":"Portugal,","start":2124.161,"end":2124.517},{"text":"please.","start":2124.55,"end":2124.794}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":27,"start":2128.191,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=2129","paragraphs":[{"sentences":[{"text":"Thank you, Mr. Khalid.","start":2128.191,"end":2129.415,"topics":[],"words":[{"text":"Thank","start":2128.191,"end":2128.501},{"text":"you,","start":2128.501,"end":2128.582},{"text":"Mr.","start":2128.599,"end":2129.007},{"text":"Khalid.","start":2129.072,"end":2129.415}]},{"text":"First of all, I would like to support the proposal from the esteemed delegate from Switzerland that if it is possible to have an informal, informal regarding Article 5, I think it will be very 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to Article 7, we want to welcome the reference to tax avoidance and tax evasion.","start":2148.8,"end":2159.654,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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is illegal, the other is legal.","start":2187.724,"end":2190.6,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."}],"words":[{"text":"One","start":2187.724,"end":2187.949},{"text":"is","start":2188.399,"end":2188.511},{"text":"illegal,","start":2188.608,"end":2189.074},{"text":"the","start":2189.17,"end":2189.25},{"text":"other","start":2189.266,"end":2189.539},{"text":"is","start":2189.732,"end":2189.796},{"text":"legal.","start":2190.294,"end":2190.6}]},{"text":"Of course, we must fight this— the aggressive tax avoidance, tax-related illicit financial flows, but they aren't the same thing, and that has consequences regarding procedures, the way to tackle So, and even if we remove the reference to including, in our view, that won't be sufficient because we have— before making proposals, and we like to make proposals, first we'd like some clarifications to understand.","start":2190.857,"end":2234.534,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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we were looking at the definition article that we have to work with.","start":2234.942,"end":2238.747,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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definition.","start":2239.037,"end":2242.439,"topics":[],"words":[{"text":"And","start":2239.037,"end":2239.117},{"text":"again,","start":2239.537,"end":2239.811},{"text":"we","start":2239.859,"end":2240.004},{"text":"thank","start":2240.004,"end":2240.278},{"text":"you","start":2240.327,"end":2240.391},{"text":"for","start":2240.972,"end":2241.504},{"text":"this","start":2241.633,"end":2241.762},{"text":"definition.","start":2241.794,"end":2242.439}]},{"text":"We asked, and several asked for a definition.","start":2242.519,"end":2246.203,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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found a very similar definition on a document, but it was made for statistical effect, the UNCTAD UNDOC 2020.","start":2270.114,"end":2283.646,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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not a casting wall.","start":2465.227,"end":2468.035,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national conditions."}],"words":[{"text":"It's","start":2465.227,"end":2466.479},{"text":"not","start":2466.495,"end":2466.896},{"text":"a","start":2466.976,"end":2467.153},{"text":"casting","start":2467.217,"end":2467.666},{"text":"wall.","start":2467.762,"end":2468.035}]},{"text":"It's come from different definitions that we received or come across and trying to put it together, so we still have room to craft it a bit further.","start":2468.18,"end":2477.157,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth 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last meetings, different people see it in a different way, and I don't think that even though we have the definition, we don't understand exactly what it is.","start":2488.523,"end":2505.429,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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that's why I think the way we should look at it.","start":2594.633,"end":2596.973,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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I think it was helpful that the co-lead mentioned that we are in the process of drafting this definition and then the reflection of that That's the definition in Article 7.","start":2614.58,"end":2624.723,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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the way we see it, there are 3 pieces to this.","start":2625.693,"end":2628.507,"topics":[],"words":[{"text":"Now,","start":2625.693,"end":2625.887},{"text":"the","start":2626.081,"end":2626.162},{"text":"way","start":2626.178,"end":2626.421},{"text":"we","start":2626.421,"end":2626.583},{"text":"see","start":2626.583,"end":2626.841},{"text":"it,","start":2626.841,"end":2626.971},{"text":"there","start":2627.052,"end":2627.149},{"text":"are","start":2627.149,"end":2627.214},{"text":"3","start":2627.23,"end":2627.472},{"text":"pieces","start":2627.472,"end":2627.844},{"text":"to","start":2628.119,"end":2628.2},{"text":"this.","start":2628.281,"end":2628.507}]},{"text":"There is illicit financial flow and there is tax evasion and there is tax avoidance.","start":2628.831,"end":2634.895,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be 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I don't know, maybe an STTR-style article style, which we see in some of the protocols that we are talking 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maybe we can have language to that end also, so that we have all options available in this article going forward, so that if and when we develop a protocol on this, those options are also available for us.","start":2763.54,"end":2779.168,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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previous version of the text.","start":2788.863,"end":2798.727,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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our view, the convention should clearly distinguish unlawful conduct from legitimate tax planning and lawful cross-border business activities.","start":2799.941,"end":2809.619,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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avoidance describes any action taken by a taxpayer to lessen tax liability and maximize after-tax income and is hence by itself completely legal.","start":2810.91,"end":2821.354,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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present wording of Article 7 continues, in our view, to contain binding implementation obligations whose practical implications are insufficiently defined.","start":2837.435,"end":2850.523,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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too see a mismatch between the definition and the provision.","start":2851.647,"end":2854.987,"topics":[],"words":[{"text":"We","start":2851.647,"end":2851.808},{"text":"too","start":2851.888,"end":2852.065},{"text":"see","start":2852.065,"end":2852.53},{"text":"a","start":2852.691,"end":2852.771},{"text":"mismatch","start":2852.771,"end":2853.253},{"text":"between","start":2853.269,"end":2853.59},{"text":"the","start":2853.639,"end":2853.719},{"text":"definition","start":2853.735,"end":2854.249},{"text":"and","start":2854.297,"end":2854.457},{"text":"the","start":2854.457,"end":2854.538},{"text":"provision.","start":2854.538,"end":2854.987}]},{"text":"Unlike the definition, the current provision, itself, it seems to imply that tax avoidance, tax evasion is per se an illicit financial flow.","start":2855.742,"end":2865.807,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to 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is due to the mentioning of both next to tax-related illicit financial flows in the first 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distinguished delegate from the Czech Republic.","start":2875.585,"end":2880.802,"topics":[],"words":[{"text":"Finally,","start":2875.585,"end":2875.907},{"text":"we","start":2875.923,"end":2876.068},{"text":"support","start":2876.068,"end":2876.487},{"text":"the","start":2876.487,"end":2876.583},{"text":"suggestions","start":2876.583,"end":2877.389},{"text":"that","start":2877.678,"end":2877.839},{"text":"were","start":2877.839,"end":2877.92},{"text":"made","start":2877.92,"end":2878.194},{"text":"by","start":2878.822,"end":2878.983},{"text":"the","start":2878.983,"end":2879.144},{"text":"distinguished","start":2879.144,"end":2879.546},{"text":"delegate","start":2879.546,"end":2879.949},{"text":"from","start":2879.949,"end":2880.11},{"text":"the","start":2880.11,"end":2880.191},{"text":"Czech","start":2880.191,"end":2880.337},{"text":"Republic.","start":2880.337,"end":2880.802}]}]},{"sentences":[{"text":"Thank 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Colette.","start":2889.049,"end":2890.431,"topics":[],"words":[{"text":"Thank","start":2889.049,"end":2889.467},{"text":"you,","start":2889.467,"end":2889.708},{"text":"Colette.","start":2889.788,"end":2890.431}]},{"text":"First of all, Austria would like to echo what the distinguished delegate from Germany has just 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we think the current definition might cause confusion in the interplay with Article 7 and its context, and that has to be clarified.","start":2922.361,"end":2932.027,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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mentioned, that some explanatory notes where possible would be helpful for the 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Article 7, we recognize that there has been positive progress made and we support retaining the language of cooperate in the first sentence.","start":2949.979,"end":2958.023,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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furthermore suggest the deletion of the reference to exchange of information in the second sentence, as we are of the opinion that this term is already encompassed in the aforementioned mutual administrative assistance and does not need to be singled out.","start":2958.987,"end":2972.474,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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The UK would also like to echo what colleagues from Portugal, Germany, and Austria and others have said.","start":2995.85,"end":3004.094,"topics":[],"words":[{"text":"Thank","start":2995.85,"end":2995.946},{"text":"you,","start":2995.946,"end":2996.189},{"text":"Mr.","start":2996.351,"end":2996.545},{"text":"Kohlied.","start":2996.593,"end":2997.062},{"text":"The","start":2998.371,"end":2998.452},{"text":"UK","start":2998.452,"end":2998.711},{"text":"would","start":2998.775,"end":2998.872},{"text":"also","start":2998.872,"end":2999.099},{"text":"like","start":2999.099,"end":2999.277},{"text":"to","start":2999.293,"end":2999.438},{"text":"echo","start":2999.438,"end":2999.665},{"text":"what","start":2999.681,"end":2999.842},{"text":"colleagues","start":2999.842,"end":3000.214},{"text":"from","start":3000.23,"end":3000.376},{"text":"Portugal,","start":3001.039,"end":3001.362},{"text":"Germany,","start":3001.54,"end":3001.911},{"text":"and","start":3002.267,"end":3002.396},{"text":"Austria","start":3002.526,"end":3002.995},{"text":"and","start":3003.318,"end":3003.383},{"text":"others","start":3003.463,"end":3003.69},{"text":"have","start":3003.787,"end":3003.9},{"text":"said.","start":3003.9,"end":3004.094}]},{"text":"The UK would like to note our concern with the definition of tax-related illicit financial flows.","start":3005.177,"end":3010.058,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"The","start":3005.177,"end":3005.322},{"text":"UK","start":3005.322,"end":3005.565},{"text":"would","start":3005.565,"end":3005.63},{"text":"like","start":3005.63,"end":3005.742},{"text":"to","start":3005.742,"end":3005.839},{"text":"note","start":3005.839,"end":3006.209},{"text":"our","start":3006.209,"end":3006.274},{"text":"concern","start":3006.306,"end":3006.676},{"text":"with","start":3006.773,"end":3006.886},{"text":"the","start":3006.934,"end":3007.031},{"text":"definition","start":3007.031,"end":3007.546},{"text":"of","start":3007.9,"end":3007.981},{"text":"tax-related","start":3008.077,"end":3008.899},{"text":"illicit","start":3009.124,"end":3009.414},{"text":"financial","start":3009.43,"end":3009.833},{"text":"flows.","start":3009.833,"end":3010.058}]},{"text":"In the UK, Tax avoidance and evasion are legally distinct concepts.","start":3010.895,"end":3015.304,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax 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not be able to support such a definition of illicit financial flows.","start":3015.901,"end":3029.335,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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UK.","start":3040.536,"end":3044.607,"topics":[],"words":[{"text":"We","start":3040.536,"end":3040.681},{"text":"would","start":3040.681,"end":3040.809},{"text":"just","start":3040.809,"end":3040.969},{"text":"like","start":3041.017,"end":3041.193},{"text":"to","start":3041.241,"end":3041.386},{"text":"echo","start":3041.434,"end":3041.754},{"text":"the","start":3041.754,"end":3041.915},{"text":"sentiments","start":3041.915,"end":3042.459},{"text":"of","start":3042.459,"end":3042.588},{"text":"Portugal,","start":3042.62,"end":3043.164},{"text":"Israel,","start":3043.18,"end":3043.437},{"text":"Germany,","start":3043.501,"end":3043.805},{"text":"and","start":3043.902,"end":3043.998},{"text":"the","start":3043.998,"end":3044.094},{"text":"UK.","start":3044.126,"end":3044.607}]},{"text":"We remain concerned that the definition article on illicit financial flows and Article 7 treats tax avoidance and tax evasion as a single category.","start":3045.584,"end":3055.488,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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our view, this misses the important legal distinction between the two.","start":3056.064,"end":3059.398,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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for statistical measurement and not a definition for legal instruments.","start":3060.888,"end":3087.916,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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we should therefore avoid importing a broad statistical concept into a legal convention in this way.","start":3105.42,"end":3111.089,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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First, I would like to confirm that we support strengthening actions to address illicit financial flow.","start":3133.096,"end":3143.319,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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while we see big progress in the proposal which was tabled and which is discussed today, especially the proposal for the definition, we still have some remarks on these 2 articles.","start":3144.355,"end":3162.435,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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me start with the definition.","start":3162.954,"end":3164.218,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"Let","start":3162.954,"end":3163.132},{"text":"me","start":3163.132,"end":3163.213},{"text":"start","start":3163.213,"end":3163.586},{"text":"with","start":3163.586,"end":3163.683},{"text":"the","start":3163.683,"end":3163.781},{"text":"definition.","start":3163.829,"end":3164.218}]},{"text":"I think it's a good direction to have these 2 elements in the definition.","start":3166.502,"end":3171.478,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define 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should be done for the purpose of tax avoidance or tax evasion, which is good direction.","start":3199.565,"end":3217.362,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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we should ask whether illegal action can be formally used for tax avoidance, which by definition should be legal structure and legal actions.","start":3217.75,"end":3240.822,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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this is the question which we have to ask.","start":3241.488,"end":3243.052,"topics":[],"words":[{"text":"So","start":3241.488,"end":3241.59},{"text":"this","start":3241.709,"end":3241.845},{"text":"is","start":3241.964,"end":3242.015},{"text":"the","start":3242.066,"end":3242.202},{"text":"question","start":3242.202,"end":3242.559},{"text":"which","start":3242.559,"end":3242.695},{"text":"we","start":3242.729,"end":3242.797},{"text":"have","start":3242.797,"end":3242.865},{"text":"to","start":3242.882,"end":3242.916},{"text":"ask.","start":3242.916,"end":3243.052}]},{"text":"Answer whether we should here in the definition refer to tax avoidance, which is generally not illegal.","start":3243.166,"end":3250.347,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different 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to Moving to Article 7 itself, I would echo what our distinguished colleagues from Czech Republic, India, and Germany, I think Austria also, said that here in the first sentence, the Expression including tax avoidance and tax evasion do not fit into the definition, so we have to do something with this because generally tax-related illicit financial flows are defined with the reference to the purpose of tax avoidance and tax evasion, so generally we do not need this sentence as it is drafted now.","start":3268.179,"end":3321.987,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial 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as we continue tossing it over and around, I'm sure we'll come out with something that will be acceptable to all of 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to first elements, we propose that provision clearly distinguish between tax evasion, abusive tax avoidance, and legitimate tax planning.","start":3433.046,"end":3443.35,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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illicit financial flows should cover tax avoidance only where arrangements are artificial lack genuine economic substance, or contrary to purpose and object of applicable domestic legislation or international tax agreements.","start":3443.862,"end":3460.451,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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tax planning conducted in accordance with applicable laws and tax treaties should not fall within the scope of this provision.","start":3461.173,"end":3470.678,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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to second element, provision should also recognize that taxing rights may belong— may belong to both source and resident country under domestic laws, tax treaties, and international rules.","start":3471.848,"end":3483.628,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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the taxing rights only to country whose tax base for reduced may create disputes between the countries.","start":3483.772,"end":3493.403,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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countries should also receive technical assistance, access to analytical tools, beneficial ownership information, and support in identifying cross-border tax risk.","start":3507.821,"end":3519.128,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative 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you very much.","start":3519.789,"end":3520.465,"topics":[],"words":[{"text":"Thank","start":3519.789,"end":3520.03},{"text":"you","start":3520.079,"end":3520.111},{"text":"very","start":3520.111,"end":3520.272},{"text":"much.","start":3520.272,"end":3520.465}]}]}],"speaker":{"name":null,"affiliation":"AZE","affiliation_full":"Azerbaijan","group":null,"function":"Representative"}},{"statement_number":46,"start":3522.445,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=3523","paragraphs":[{"sentences":[{"text":"Thank you.","start":3522.445,"end":3523.038,"topics":[],"words":[{"text":"Thank","start":3522.445,"end":3522.84},{"text":"you.","start":3522.84,"end":3523.038}]},{"text":"France, please.","start":3523.515,"end":3524.141,"topics":[],"words":[{"text":"France,","start":3523.515,"end":3523.911},{"text":"please.","start":3523.927,"end":3524.141}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":47,"start":3528.293,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=3529","paragraphs":[{"sentences":[{"text":"Thank you very much, Khalid.","start":3528.293,"end":3529.817,"topics":[],"words":[{"text":"Thank","start":3528.293,"end":3528.598},{"text":"you","start":3528.598,"end":3528.678},{"text":"very","start":3528.678,"end":3528.919},{"text":"much,","start":3528.935,"end":3529.079},{"text":"Khalid.","start":3529.256,"end":3529.817}]},{"text":"We will begin by thanking you.","start":3531.101,"end":3533.75,"topics":[],"words":[{"text":"We","start":3531.101,"end":3531.358},{"text":"will","start":3531.727,"end":3531.872},{"text":"begin","start":3531.904,"end":3532.161},{"text":"by","start":3532.225,"end":3532.482},{"text":"thanking","start":3532.931,"end":3533.477},{"text":"you.","start":3533.573,"end":3533.75}]},{"text":"It's extremely positive from our perspective that we have a definition.","start":3534.793,"end":3538.516,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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conditions."}],"words":[{"text":"What","start":3547.938,"end":3548.066},{"text":"are","start":3548.259,"end":3548.483},{"text":"we","start":3548.516,"end":3548.676},{"text":"really","start":3548.676,"end":3548.917},{"text":"aiming","start":3548.981,"end":3549.206},{"text":"for","start":3549.238,"end":3549.479},{"text":"here?","start":3549.479,"end":3549.655}]},{"text":"It's not clear and I think this has been demonstrated by previous interventions that give the impression that it's not really clear to anyone and people don't really want to see the same thing.","start":3549.719,"end":3562.126,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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Azerbaijan.","start":3609.219,"end":3614.419,"topics":[],"words":[{"text":"I","start":3609.219,"end":3609.267},{"text":"would","start":3609.3,"end":3609.412},{"text":"like","start":3609.444,"end":3609.638},{"text":"to","start":3609.638,"end":3609.847},{"text":"echo","start":3609.863,"end":3610.185},{"text":"the","start":3610.185,"end":3610.265},{"text":"comments","start":3610.265,"end":3610.684},{"text":"of","start":3610.684,"end":3610.813},{"text":"Czechia,","start":3610.829,"end":3611.489},{"text":"Germany,","start":3611.618,"end":3612.036},{"text":"Austria,","start":3612.101,"end":3612.745},{"text":"UK,","start":3612.761,"end":3613.244},{"text":"and","start":3613.324,"end":3613.485},{"text":"also","start":3613.485,"end":3613.807},{"text":"Azerbaijan.","start":3613.807,"end":3614.419}]},{"text":"And I have a question regarding the term legitimate government revenue claim that we have in the definition of the tax-related illicit financial 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this supposed to be wider than tax Or is it the synonym for tax?","start":3629.314,"end":3636.756,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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that regard, we support the position— positions and the ideas which were expressed by the distinguished delegate of India about the fact that probably we need to differentiate among the reasons and the consequences of these actions, which are illicit financial flows.","start":3832.778,"end":3857.755,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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there's a second aspect I wanted to point out.","start":3892.428,"end":3894.718,"topics":[],"words":[{"text":"And","start":3892.428,"end":3892.541},{"text":"there's","start":3892.541,"end":3892.704},{"text":"a","start":3892.704,"end":3892.769},{"text":"second","start":3892.769,"end":3893.159},{"text":"aspect","start":3893.24,"end":3893.613},{"text":"I","start":3893.646,"end":3893.662},{"text":"wanted","start":3893.727,"end":3893.906},{"text":"to","start":3893.906,"end":3894.068},{"text":"point","start":3894.068,"end":3894.393},{"text":"out.","start":3894.458,"end":3894.718}]},{"text":"For a year, a year and a half, we've been living with the Name of this article, and it is Tax-Related Illicit Financial Flows, Tax Avoidance, and Tax Evasion.","start":3895.27,"end":3906.052,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning 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so there might be a question about the name of this article.","start":3907.227,"end":3913.629,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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us, you know, we understand that at some point there was a request to make sure that The title of the article matched the types of illicit financial flows related to tax that we were covering in the paragraph itself, but we also believe that we should perhaps just limit this to tax-related illicit financial flows.","start":3942.09,"end":3963.681,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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understand that the discussion between tax avoidance and tax evasion, the legality and the criminality of it, is also something that we're very used to discussing here in the GA in Section 2. committee resolution on illicit financial flows, and even if it's not related to tax, the arguments stay the same.","start":3965.002,"end":3980.81,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or 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it depends on each country to define the legal obligation behind each of the actions and then criminalize one or the other.","start":3981.13,"end":3988.54,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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by consequence, including this provision here and listing it as a tax-related financial flow or a crime, let's say, then countries back home might consider criminalizing this activity.","start":3999.365,"end":4012.712,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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that would also hurt individuals who do, or by default because of omission or avoidance, don't pay their taxes.","start":4012.969,"end":4020.365,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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you know, this could lead to something hurtful to that particular set of people.","start":4020.445,"end":4026.108,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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a lot of countries are not at ease or not in an easy, in a comfortable position To change that definition.","start":4219.957,"end":4235.078,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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the other hand, we have the different projects and different studies that were developed in different subgroups here in the— under the United Nations, and we want to keep the reference to illicit financial flow.","start":4237.359,"end":4251.034,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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the question is how to reconcile those 2 opposing views.","start":4252.8,"end":4256.151,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"So","start":4252.8,"end":4252.898},{"text":"the","start":4252.898,"end":4253.028},{"text":"question","start":4253.028,"end":4253.369},{"text":"is","start":4253.369,"end":4253.5},{"text":"how","start":4254.085,"end":4254.183},{"text":"to","start":4254.264,"end":4254.41},{"text":"reconcile","start":4254.41,"end":4254.947},{"text":"those","start":4254.996,"end":4255.208},{"text":"2","start":4255.305,"end":4255.451},{"text":"opposing","start":4255.549,"end":4255.939},{"text":"views.","start":4255.972,"end":4256.151}]},{"text":"So, and what we have tried to do here is to have tax avoidance and tax evasion as subgroups of tax-related illicit financial flows.","start":4256.314,"end":4265.077,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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occurred to me now is that we could do the opposite.","start":4266.297,"end":4269.361,"topics":[],"words":[{"text":"What","start":4266.297,"end":4266.425},{"text":"occurred","start":4266.457,"end":4266.778},{"text":"to","start":4266.778,"end":4266.89},{"text":"me","start":4266.89,"end":4266.97},{"text":"now","start":4266.97,"end":4267.227},{"text":"is","start":4267.981,"end":4268.045},{"text":"that","start":4268.142,"end":4268.366},{"text":"we","start":4268.559,"end":4268.703},{"text":"could","start":4268.703,"end":4268.88},{"text":"do","start":4268.88,"end":4268.96},{"text":"the","start":4268.96,"end":4269.104},{"text":"opposite.","start":4269.104,"end":4269.361}]},{"text":"We could, instead of making tax avoidance and tax evasion as subtypes, subspecies, is to change the order, and then we could mention tax avoidance, tax evasion, and tax-related illicit financial flows, so that we would clarify that the expression is still still there.","start":4269.586,"end":4284.621,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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would satisfy one of the concerns here.","start":4284.928,"end":4288.344,"topics":[],"words":[{"text":"We","start":4284.928,"end":4285.074},{"text":"would","start":4285.074,"end":4285.22},{"text":"satisfy","start":4285.236,"end":4285.77},{"text":"one","start":4286.062,"end":4286.191},{"text":"of","start":4286.288,"end":4286.402},{"text":"the","start":4286.402,"end":4286.661},{"text":"concerns","start":4287.519,"end":4288.021},{"text":"here.","start":4288.069,"end":4288.344}]},{"text":"And on the other hand, we would still allow countries to play— to use, to resort to their domestic definitions.","start":4289.364,"end":4296.401,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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is a second question on the definition that we have proposed, that is in the document, actually, whether we should have an international definition of illicit financial flow or whether it should be— should work as a reference to the domestic law.","start":4298.846,"end":4315.088,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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have the impression that we don't have to deal with it for the moment, as long as we don't make tax avoidance and tax evasion a subspecies.","start":4316.749,"end":4326.044,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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course, that— it would require some change in the wording of the paragraph, but basically we would simply revert that rationale in the text that tries to make tax avoidance and tax evasion subspecies.","start":4328.063,"end":4343.227,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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have a proposal here.","start":4344.448,"end":4345.363,"topics":[],"words":[{"text":"I","start":4344.448,"end":4344.544},{"text":"have","start":4344.544,"end":4344.657},{"text":"a","start":4344.689,"end":4344.705},{"text":"proposal","start":4344.769,"end":4345.251},{"text":"here.","start":4345.251,"end":4345.363}]},{"text":"I think I can circulate instead of— I can also read, but basically we will remove the part on the first line that mentions tax-related illicit financial flows including, so that would not be the broad category.","start":4345.444,"end":4359.132,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance 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the same time, we remain cautious about relying on the concept of tax-related illicit financial flows as the central legal concept in the convention.","start":4625.58,"end":4634.732,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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think the interventions here have highlighted the differences in view of what this term encompasses, and it has been clarified that under many countries' domestic law, tax avoidance may or may not constitute illegal activity, that would be the same for us.","start":4634.828,"end":4656.336,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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this brings us to the definition of the term as stipulated in paragraph 3.","start":4656.913,"end":4662.7,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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activities that may be relevant from a tax cooperation perspective could fall outside the definition, while other situations could be captured in ways that create unintended consequences.","start":4673.088,"end":4684.188,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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example, from a technical perspective, several elements of the definition appear difficult to interpret and apply consistently among jurisdictions.","start":4685.08,"end":4696.887,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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such as legitimate government revenue claim, principle purpose and the distinction between tax-related and non-tax-related illicit financial flows may give rise to uncertainty and differing interpretation across jurisdictions.","start":4698.437,"end":4712.614,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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this could make it very challenging to effectively operationalize this commitment.","start":4713.32,"end":4717.415,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"And","start":4713.32,"end":4713.385},{"text":"this","start":4713.401,"end":4713.625},{"text":"could","start":4713.625,"end":4713.786},{"text":"make","start":4713.786,"end":4713.947},{"text":"it","start":4713.963,"end":4714.027},{"text":"very","start":4714.043,"end":4714.22},{"text":"challenging","start":4714.268,"end":4714.814},{"text":"to","start":4715.327,"end":4715.44},{"text":"effectively","start":4715.472,"end":4716.018},{"text":"operationalize","start":4716.05,"end":4716.74},{"text":"this","start":4716.773,"end":4716.933},{"text":"commitment.","start":4716.933,"end":4717.415}]},{"text":"I think all the interventions we've heard has highlighted this.","start":4717.479,"end":4722.424,"topics":[],"words":[{"text":"I","start":4717.479,"end":4717.575},{"text":"think","start":4717.575,"end":4717.816},{"text":"all","start":4718.282,"end":4718.33},{"text":"the","start":4718.378,"end":4718.426},{"text":"interventions","start":4718.442,"end":4719.02},{"text":"we've","start":4719.02,"end":4719.47},{"text":"heard","start":4720.064,"end":4720.273},{"text":"has","start":4720.546,"end":4720.755},{"text":"highlighted","start":4721.734,"end":4722.296},{"text":"this.","start":4722.296,"end":4722.424}]},{"text":"So for these reasons, we question whether such a definition is necessary for the implementation of the convention.","start":4723.436,"end":4728.462,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should 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commitment on cooperation to prevent and combat tax avoidance and tax evasion.","start":4729.619,"end":4735.692,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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throughout our discussions, member states have broadly expressed agreement that such cooperation is valid and necessary.","start":4746.9,"end":4752.997,"topics":[],"words":[{"text":"So","start":4746.9,"end":4746.948},{"text":"throughout","start":4746.997,"end":4747.485},{"text":"our","start":4747.485,"end":4747.647},{"text":"discussions,","start":4747.647,"end":4748.249},{"text":"member","start":4748.46,"end":4748.656},{"text":"states","start":4748.656,"end":4748.981},{"text":"have","start":4749.03,"end":4749.111},{"text":"broadly","start":4749.192,"end":4749.534},{"text":"expressed","start":4749.534,"end":4750.086},{"text":"agreement","start":4750.086,"end":4750.655},{"text":"that","start":4750.818,"end":4750.981},{"text":"such","start":4750.981,"end":4751.241},{"text":"cooperation","start":4751.241,"end":4751.794},{"text":"is","start":4751.794,"end":4751.891},{"text":"valid","start":4751.907,"end":4752.298},{"text":"and","start":4752.298,"end":4752.363},{"text":"necessary.","start":4752.444,"end":4752.997}]},{"text":"We will provide more detailed comments in writing, but this means in our view that going forward we should focus primarily on the cooperation related to practical tools that enable countries to address the underlying drivers of tax-related illicit financial flows, such as effective exchange of information, mutual administrative assistance, transparency, and other forms of international cooperation that are among the most important mechanisms available to combat tax avoidance and tax evasion.","start":4753.928,"end":4784.571,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define 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suggested edits would provide greater flexibility regarding how state parties choose to cooperate and would better reflect the different legal systems, capacities, and circumstances of state parties.","start":4793.26,"end":4804.449,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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believe that this approach preserves the ambition of the Article while ensuring the cooperation can evolve over time and focus to measures that prove effective in practice.","start":4805.531,"end":4816.941,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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a result, these concepts are not necessarily understood or applied in the same manner across jurisdictions.","start":4922.053,"end":4929.106,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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our view, the convention should focus on defining tax-related illicit financial flows while allowing existing domestic legal concepts of tax avoidance and tax evasion to continue operating within their respective legal systems.","start":4952.976,"end":4966.627,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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approach would strengthen legal certainty, facilitate implementation by state parties, and promote greater consistency in the application of the 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you, Mr. Khalid.","start":4979.515,"end":4980.719,"topics":[],"words":[{"text":"Thank","start":4979.515,"end":4979.759},{"text":"you,","start":4979.759,"end":4979.824},{"text":"Mr.","start":4979.84,"end":4980.117},{"text":"Khalid.","start":4980.182,"end":4980.719}]}]}],"speaker":{"name":null,"affiliation":"HND","affiliation_full":"Honduras","group":null,"function":"Representative"}},{"statement_number":68,"start":4982.853,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=4983","paragraphs":[{"sentences":[{"text":"Thank you.","start":4982.853,"end":4983.499,"topics":[],"words":[{"text":"Thank","start":4982.853,"end":4983.241},{"text":"you.","start":4983.241,"end":4983.499}]},{"text":"Senegal, 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Algeria, especially as regards the need to move from an obligation to cooperate to an obligation to act and to implement.","start":4995.517,"end":5012.494,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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also there is a need to structure Article 7 and to break it down into 2 paragraphs make it more coherent and clearer.","start":5012.559,"end":5020.399,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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regards the deletion of tax evasion, tax fraud, or tax avoidance in the provisions of Article 7, I think that we should have a very cautious approach here.","start":5022.502,"end":5037.136,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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there is a very strong correlation between illicit financial flows, tax avoidance, and tax evasion.","start":5037.735,"end":5045.712,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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Colleague.","start":5171.706,"end":5172.512,"topics":[],"words":[{"text":"Thank","start":5171.706,"end":5171.948},{"text":"you,","start":5171.948,"end":5172.045},{"text":"Colleague.","start":5172.093,"end":5172.512}]},{"text":"First of all, Belgium strongly supports international cooperation against illicit financial flows, and we want to thank you on the work done done on Article 7, but we would like to align with the drafting suggestions made at the beginning of the discussion by the distinguished delegate of the Czech Republic, and we would like to align ourselves with what Germany, Austria, UK, Poland, Singapore, and Estonia set before us.","start":5172.898,"end":5199.975,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, 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distinguished delegate of Russia also mentioned it.","start":5219.316,"end":5221.88,"topics":[],"words":[{"text":"The","start":5219.316,"end":5219.396},{"text":"distinguished","start":5219.412,"end":5219.893},{"text":"delegate","start":5219.893,"end":5220.213},{"text":"of","start":5220.213,"end":5220.341},{"text":"Russia","start":5220.357,"end":5220.742},{"text":"also","start":5220.758,"end":5221.255},{"text":"mentioned","start":5221.255,"end":5221.736},{"text":"it.","start":5221.736,"end":5221.88}]},{"text":"We have Article 7 that says there's tax-related illicit financial flows, tax avoidance, and tax evasion in the title.","start":5222.521,"end":5229.783,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all 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I remember you said, Daniel, those are 3 different concepts.","start":5230.632,"end":5235.505,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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so it is confusing, and we are also unclear about how this relates to the existing UN General Assembly resolutions on illicit financial flows, because those resolutions, when they mention tax-related matters, it's only mentioning tax evasion without referring to tax avoidance.","start":5252.183,"end":5273.649,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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think the main point here is to remember illicit financial flows has the word illicit in it, so we have to make sure as we're thinking about these notions that we are clear to distinguish what is illicit and what is not, encompass activities that are not illicit.","start":5572.36,"end":5593.868,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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maybe that's part of going back to the terms of reference and the language of Article 16, letter B, where we just talk about tax-related illicit financial flows and nothing more than that.","start":5606.047,"end":5618.679,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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statistics are so damning and, you know, we can therefore not but support this article.","start":5649.546,"end":5658.693,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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we support all of those.","start":5727.325,"end":5728.916,"topics":[],"words":[{"text":"So","start":5727.325,"end":5727.646},{"text":"we","start":5727.823,"end":5727.855},{"text":"support","start":5727.903,"end":5728.321},{"text":"all","start":5728.45,"end":5728.562},{"text":"of","start":5728.611,"end":5728.707},{"text":"those.","start":5728.707,"end":5728.916}]},{"text":"In addition, I want to speak to the issue of a vision and avoidance, which I think are part of the issues that are becoming burning since we started this discussion this afternoon.","start":5730.258,"end":5748.669,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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I take it from what you said, Colette, reference to the terms of reference, it is there that we have a commitment to address tax-related illicit financial flow, tax avoidance, tax evasion, and harmful tax practices.","start":5749.969,"end":5767.177,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"harmful-tax-practices","label":"Harmful Tax 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is part of the terms of reference that this committee is working on.","start":5768.36,"end":5772.689,"topics":[],"words":[{"text":"That","start":5768.36,"end":5768.474},{"text":"is","start":5768.474,"end":5768.556},{"text":"part","start":5768.637,"end":5768.882},{"text":"of","start":5768.882,"end":5768.964},{"text":"the","start":5768.964,"end":5769.127},{"text":"terms","start":5769.127,"end":5769.422},{"text":"of","start":5769.438,"end":5769.503},{"text":"reference","start":5769.601,"end":5770.059},{"text":"that","start":5770.582,"end":5770.827},{"text":"this","start":5770.827,"end":5771.104},{"text":"committee","start":5771.251,"end":5771.709},{"text":"is","start":5771.742,"end":5771.791},{"text":"working","start":5772.068,"end":5772.444},{"text":"on.","start":5772.542,"end":5772.689}]},{"text":"Another dimension to look at it is the word illicit, and if my gauge of what I heard, or I've been— colleagues I've been speaking to is correct, it appears we are taking illicit to mean 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that is important for us to bear in mind.","start":5895.696,"end":5899.859,"topics":[],"words":[{"text":"So","start":5895.696,"end":5895.889},{"text":"that","start":5896.648,"end":5896.825},{"text":"is","start":5896.825,"end":5896.938},{"text":"important","start":5897.374,"end":5898.004},{"text":"for","start":5898.004,"end":5898.197},{"text":"us","start":5898.246,"end":5898.375},{"text":"to","start":5898.907,"end":5899.004},{"text":"bear","start":5899.069,"end":5899.391},{"text":"in","start":5899.391,"end":5899.424},{"text":"mind.","start":5899.424,"end":5899.859}]},{"text":"Lastly, I think the African team also spoke concerning the definition, and it is the last sentence here that I really want to also emphasize.","start":5902.06,"end":5915.929,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal 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The UAE recalls that the terms of reference included a commitment addressing tax-related illicit financial flows, tax avoidance, tax evasion, and harmful tax practices.","start":5980.052,"end":5994.532,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In 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note that harmful tax practices have now been addressed under a separate article.","start":5995.506,"end":6000.047,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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a dedicated article that contains a high-level commitment addressing illegal or aggressive forms of tax avoidance and tax evasion could help alleviate some of the concerns that have been raised by a number of delegations during our discussion.","start":6009.871,"end":6024.743,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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addition, the UAE shares the views expressed by others that the definition and scope of tax-related illicit financial flows would benefit from further clarification.","start":6026.156,"end":6037.368,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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precision in this regard would help promote a common understanding among member states and support more effective implementation of the instrument.","start":6037.946,"end":6047.857,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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the definition, we support the deletion of the second sentence that has proposed exclusions which in our mind are within the scope of the proposed first part of the deletion, and my colleague from Nigeria has also expounded on that.","start":6110.656,"end":6125.904,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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however, still considering a proposed draft of the definition, and we're also open to considering and discussing— sorry— the proposals of other countries.","start":6167.428,"end":6176.906,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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much, Co-Lead, and apologies for taking the floor again.","start":6297.261,"end":6300.863,"topics":[],"words":[{"text":"Thank","start":6297.261,"end":6297.439},{"text":"you","start":6297.439,"end":6297.488},{"text":"very","start":6297.488,"end":6297.714},{"text":"much,","start":6297.73,"end":6297.876},{"text":"Co-Lead,","start":6297.908,"end":6298.199},{"text":"and","start":6298.231,"end":6298.312},{"text":"apologies","start":6298.312,"end":6298.684},{"text":"for","start":6298.797,"end":6298.878},{"text":"taking","start":6298.878,"end":6299.25},{"text":"the","start":6300.171,"end":6300.22},{"text":"floor","start":6300.22,"end":6300.493},{"text":"again.","start":6300.493,"end":6300.863}]},{"text":"Just hearing all the comments and because you mentioned that we used to have harmful tax practices together in a cluster with these other concepts and seeing the structure for Article 8, it comes to mind that perhaps As you mentioned, the chaos that is eluding us in Article 7 could be fixed by 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I can be indulged, for us, I think that if we just divided the paragraph, and the first paragraph would be from state parties shall cooperate to until such tax-related financial flows, and then we would go to another paragraph that says state parties shall cooperate through mutual administrative assistance and exchange of information all the way to the end.","start":6320.771,"end":6344.528,"topics":[{"key":"tax-information-exchange","label":"Exchange of Information and Administrative Cooperation","description":"Delegations repeatedly discussed information sharing as a core tool for taxing high net worth individuals and combating illicit flows, including the scope of information to be exchanged, regularity of exchanges, and links to mutual administrative assistance."},{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather 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then a 3rd paragraph will mirror paragraph 2 of Article 8: Parties shall explore appropriate measures and tools to address tax-related illicit financial flows, including those related to— and then we do a listing.","start":6344.592,"end":6357.634,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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so we list tax evasion, tax fraud, misinvoicing, smuggling and trafficking, whatever it is that we want to tackle in this.","start":6368.843,"end":6376.117,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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if this is something that we can also kind of propose to the room and structure it in that manner, maybe if we are ever indulged with an informal informal or a drafting exercise, we can also look at this and talk to other colleagues and see how we can either strengthen or ensure coherence in this article.","start":6391.556,"end":6409.456,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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Uh, the United Republic of Tanzania aligns itself with the statement delivered by Zambia on behalf of the Africa Group, um, and many other delegates who fully or partly support Africa Group's 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support redrafting Article 7 so that it clearly reflects in the mandate in paragraph 10 of Annex 1 of Resolution 789/333, particularly the commitment to address tax-related illicit financial flows.","start":6435.425,"end":6451.824,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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our view, the word cooperate is too weak.","start":6453.012,"end":6455.726,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."}],"words":[{"text":"In","start":6453.012,"end":6453.157},{"text":"our","start":6453.157,"end":6453.318},{"text":"view,","start":6453.318,"end":6453.542},{"text":"the","start":6454.297,"end":6454.425},{"text":"word","start":6454.441,"end":6454.602},{"text":"cooperate","start":6454.698,"end":6455.196},{"text":"is","start":6455.196,"end":6455.308},{"text":"too","start":6455.325,"end":6455.485},{"text":"weak.","start":6455.501,"end":6455.726}]},{"text":"Stronger language such as develop and implement effective measures would better reflect the level of commitment expected under the terms of 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Article 7, first of all, we would like to thank the Secretariat for preparing the revised draft.","start":6642.253,"end":6649.605,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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terms of definition of tax-related illicit financial flows, we align with the comments made by previous speakers, including Belgium, Germany, Singapore, and Australia, and others.","start":6667.15,"end":6682.358,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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align ourselves with the statement delivered earlier by Zambia on behalf of the Africa Group.","start":6887.107,"end":6891.767,"topics":[],"words":[{"text":"We","start":6887.107,"end":6887.187},{"text":"align","start":6887.203,"end":6887.589},{"text":"ourselves","start":6887.589,"end":6887.943},{"text":"with","start":6887.943,"end":6888.055},{"text":"the","start":6888.071,"end":6888.103},{"text":"statement","start":6888.103,"end":6888.569},{"text":"delivered","start":6888.569,"end":6889.019},{"text":"earlier","start":6889.196,"end":6889.549},{"text":"by","start":6889.614,"end":6889.806},{"text":"Zambia","start":6889.855,"end":6890.417},{"text":"on","start":6890.417,"end":6890.465},{"text":"behalf","start":6890.578,"end":6890.899},{"text":"of","start":6890.899,"end":6890.996},{"text":"the","start":6891.044,"end":6891.14},{"text":"Africa","start":6891.14,"end":6891.542},{"text":"Group.","start":6891.542,"end":6891.767}]},{"text":"We also align with the statements and interventions made 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the second paragraph, as proposed by the Africa Group, that we split this, we agree that there should be mention of the jurisdiction whose tax base has been reduced thereby as a result of IFFs.","start":6922.866,"end":6936.303,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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a long time, the African continent has has worked to provide some guidance on the definition of illicit financial flows.","start":6937.379,"end":6943.776,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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we said at the 4th session, the first proposal of civil society was honesty.","start":7221.492,"end":7226.01,"topics":[],"words":[{"text":"As","start":7221.492,"end":7221.653},{"text":"we","start":7221.653,"end":7221.734},{"text":"said","start":7221.734,"end":7221.976},{"text":"at","start":7221.976,"end":7222.057},{"text":"the","start":7222.057,"end":7222.137},{"text":"4th","start":7222.137,"end":7222.525},{"text":"session,","start":7222.621,"end":7223.009},{"text":"the","start":7223.041,"end":7223.09},{"text":"first","start":7223.09,"end":7223.365},{"text":"proposal","start":7223.365,"end":7223.836},{"text":"of","start":7223.836,"end":7223.868},{"text":"civil","start":7223.868,"end":7224.128},{"text":"society","start":7224.128,"end":7224.874},{"text":"was","start":7225.134,"end":7225.28},{"text":"honesty.","start":7225.54,"end":7226.01}]},{"text":"As you know, the exchange of information as currently exists under the standards are presented as a global solution, but the reality is 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not here to review work done in other fora.","start":7276.725,"end":7280.129,"topics":[],"words":[{"text":"We're","start":7276.725,"end":7276.838},{"text":"not","start":7276.838,"end":7277.048},{"text":"here","start":7277.048,"end":7277.467},{"text":"to","start":7277.596,"end":7277.903},{"text":"review","start":7277.919,"end":7278.435},{"text":"work","start":7278.661,"end":7279},{"text":"done","start":7279.129,"end":7279.258},{"text":"in","start":7279.306,"end":7279.355},{"text":"other","start":7279.468,"end":7279.629},{"text":"fora.","start":7279.629,"end":7280.129}]},{"text":"We are here because other fora have not been able to achieve corporal on fully inclusive and effective tax cooperation as established in Article 1 of the text that we are negotiating.","start":7280.178,"end":7293.39,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop 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so civil society proposes that this framework make progress on 2 key areas.","start":7293.438,"end":7298.464,"topics":[],"words":[{"text":"And","start":7293.438,"end":7293.518},{"text":"so","start":7293.518,"end":7293.759},{"text":"civil","start":7293.759,"end":7294.08},{"text":"society","start":7294.08,"end":7294.61},{"text":"proposes","start":7294.642,"end":7295.172},{"text":"that","start":7295.268,"end":7295.429},{"text":"this","start":7295.429,"end":7295.702},{"text":"framework","start":7296.392,"end":7296.938},{"text":"make","start":7296.938,"end":7297.067},{"text":"progress","start":7297.067,"end":7297.452},{"text":"on","start":7297.452,"end":7297.5},{"text":"2","start":7297.597,"end":7297.853},{"text":"key","start":7297.853,"end":7298.014},{"text":"areas.","start":7298.175,"end":7298.464}]},{"text":"Firstly, reestablishing the zero draft of Article 7 and the obligations in relation to development and measures to combat illicit financial flows because cooperation on its own, as it currently says, does not achieve that objective.","start":7298.817,"end":7315.146,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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there should be a global register of assets that is publicly accessible.","start":7315.194,"end":7321.872,"topics":[],"words":[{"text":"Secondly,","start":7315.194,"end":7315.659},{"text":"there","start":7315.675,"end":7315.836},{"text":"should","start":7315.836,"end":7316.077},{"text":"be","start":7316.077,"end":7316.269},{"text":"a","start":7316.382,"end":7316.558},{"text":"global","start":7316.558,"end":7317.313},{"text":"register","start":7317.666,"end":7318.228},{"text":"of","start":7318.629,"end":7318.774},{"text":"assets","start":7318.87,"end":7319.432},{"text":"that","start":7319.432,"end":7319.593},{"text":"is","start":7319.689,"end":7319.737},{"text":"publicly","start":7319.85,"end":7320.46},{"text":"accessible.","start":7320.957,"end":7321.872}]},{"text":"We know that there are broad networks of offshore tax havens and this is so big that no single country can deal with this on their 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evasion is the enemy of tax justice.","start":7331.81,"end":7335.085,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."}],"words":[{"text":"Tax","start":7331.81,"end":7332.212},{"text":"evasion","start":7332.212,"end":7332.581},{"text":"is","start":7333.801,"end":7333.865},{"text":"the","start":7333.897,"end":7334.058},{"text":"enemy","start":7334.058,"end":7334.427},{"text":"of","start":7334.459,"end":7334.555},{"text":"tax","start":7334.555,"end":7334.861},{"text":"justice.","start":7334.861,"end":7335.085}]},{"text":"Illicit financial flows are a hemorrhage for development.","start":7336.049,"end":7341.186,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for 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has been more than a decade that we have been working on these standards.","start":7350.192,"end":7354.816,"topics":[],"words":[{"text":"It","start":7350.192,"end":7350.337},{"text":"has","start":7350.337,"end":7350.401},{"text":"been","start":7350.497,"end":7350.61},{"text":"more","start":7350.61,"end":7350.786},{"text":"than","start":7350.834,"end":7351.011},{"text":"a","start":7351.011,"end":7351.139},{"text":"decade","start":7351.541,"end":7352.183},{"text":"that","start":7352.183,"end":7352.295},{"text":"we","start":7352.343,"end":7352.44},{"text":"have","start":7352.44,"end":7352.568},{"text":"been","start":7352.6,"end":7352.825},{"text":"working","start":7352.841,"end":7353.371},{"text":"on","start":7353.403,"end":7353.451},{"text":"these","start":7353.483,"end":7353.692},{"text":"standards.","start":7354.141,"end":7354.816}]},{"text":"Why do some countries insist that we replicate a model that has already proven itself to be ineffective for the majority of the 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are not here to request help.","start":7363.037,"end":7365.465,"topics":[],"words":[{"text":"We","start":7363.037,"end":7363.117},{"text":"are","start":7363.182,"end":7363.214},{"text":"not","start":7363.214,"end":7363.439},{"text":"here","start":7363.439,"end":7363.696},{"text":"to","start":7364.162,"end":7364.387},{"text":"request","start":7364.484,"end":7365.111},{"text":"help.","start":7365.111,"end":7365.465}]},{"text":"We are here to demand real changes.","start":7365.609,"end":7368.471,"topics":[],"words":[{"text":"We","start":7365.609,"end":7365.69},{"text":"are","start":7365.931,"end":7366.011},{"text":"here","start":7366.011,"end":7366.204},{"text":"to","start":7366.333,"end":7366.478},{"text":"demand","start":7366.478,"end":7367.137},{"text":"real","start":7367.137,"end":7367.539},{"text":"changes.","start":7367.86,"end":7368.471}]},{"text":"We are not going to accept a weakened text that maintains the status quo and excludes civil society.","start":7368.648,"end":7375.349,"topics":[],"words":[{"text":"We","start":7368.648,"end":7368.728},{"text":"are","start":7368.744,"end":7368.809},{"text":"not","start":7368.809,"end":7368.937},{"text":"going","start":7368.969,"end":7369.146},{"text":"to","start":7369.146,"end":7369.291},{"text":"accept","start":7369.291,"end":7369.95},{"text":"a","start":7370.014,"end":7370.063},{"text":"weakened","start":7370.272,"end":7371.137},{"text":"text","start":7371.496,"end":7371.97},{"text":"that","start":7371.97,"end":7372.051},{"text":"maintains","start":7372.051,"end":7372.557},{"text":"the","start":7372.557,"end":7372.59},{"text":"status","start":7372.639,"end":7372.966},{"text":"quo","start":7372.966,"end":7373.504},{"text":"and","start":7373.602,"end":7373.814},{"text":"excludes","start":7374.01,"end":7374.565},{"text":"civil","start":7374.614,"end":7374.908},{"text":"society.","start":7374.908,"end":7375.349}]},{"text":"Thank you for your attention.","start":7375.398,"end":7375.724,"topics":[],"words":[{"text":"Thank","start":7375.398,"end":7375.463},{"text":"you","start":7375.463,"end":7375.496},{"text":"for","start":7375.496,"end":7375.545},{"text":"your","start":7375.545,"end":7375.594},{"text":"attention.","start":7375.594,"end":7375.724}]}]}],"speaker":{"name":null,"affiliation":"LATINDADD","affiliation_full":"LATINDADD","group":null,"function":"Representative"}},{"statement_number":106,"start":7377.6,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=7378","paragraphs":[{"sentences":[{"text":"Thank you.","start":7377.6,"end":7378.035,"topics":[],"words":[{"text":"Thank","start":7377.6,"end":7377.793},{"text":"you.","start":7377.793,"end":7378.035}]},{"text":"TGN, please.","start":7378.197,"end":7378.971,"topics":[],"words":[{"text":"TGN,","start":7378.197,"end":7378.681},{"text":"please.","start":7378.745,"end":7378.971}]}]}],"speaker":{"name":"Daniel","affiliation":null,"affiliation_full":null,"group":null,"function":"Co-Lead"}},{"statement_number":107,"start":7385.722,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=7386","paragraphs":[{"sentences":[{"text":"I speak on behalf of the Tax Justice Network and the wider civil society group coordinated by the Global Alliance for Tax 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financial flows are a grave challenge, and the evidence consistently shows us that cross-border tax abuse, both tax avoidance and tax evasion, is the single largest component.","start":7393.099,"end":7404.756,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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tax cooperation is therefore crucial to fight the damage that illicit flows cause to public finances and to governance in countries at all levels of income.","start":7405.623,"end":7417.585,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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unlike many terms in the draft convention text, illicit financial flows has a full, and I should add very clear, definition that has been agreed by all member states in the United Nations formal statistical definition, the Conceptual Framework for the Statistical Measurement of Illicit Financial Flows.","start":7418.565,"end":7437.528,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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this of course includes both cross-border tax avoidance and tax evasion.","start":7438.379,"end":7442.923,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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floor.","start":7599.387,"end":7601.393,"topics":[],"words":[{"text":"Thank","start":7599.387,"end":7599.644},{"text":"you,","start":7599.644,"end":7599.724},{"text":"Chair,","start":7599.772,"end":7600.093},{"text":"for","start":7600.109,"end":7600.302},{"text":"giving","start":7600.43,"end":7600.703},{"text":"us","start":7600.767,"end":7600.912},{"text":"the","start":7600.912,"end":7601.008},{"text":"floor.","start":7601.056,"end":7601.393}]},{"text":"Chair, we want to align ourselves with the view expressed by the African group through the Zambian delegation.","start":7602.179,"end":7608.02,"topics":[],"words":[{"text":"Chair,","start":7602.179,"end":7602.42},{"text":"we","start":7602.5,"end":7602.645},{"text":"want","start":7602.677,"end":7602.901},{"text":"to","start":7602.901,"end":7603.062},{"text":"align","start":7603.062,"end":7603.351},{"text":"ourselves","start":7603.399,"end":7604.009},{"text":"with","start":7604.025,"end":7604.185},{"text":"the","start":7604.185,"end":7604.314},{"text":"view","start":7604.346,"end":7604.49},{"text":"expressed","start":7604.602,"end":7605.308},{"text":"by","start":7605.324,"end":7605.485},{"text":"the","start":7605.485,"end":7605.629},{"text":"African","start":7605.629,"end":7606.127},{"text":"group","start":7606.127,"end":7606.367},{"text":"through","start":7606.367,"end":7606.544},{"text":"the","start":7606.865,"end":7607.009},{"text":"Zambian","start":7607.009,"end":7607.459},{"text":"delegation.","start":7607.491,"end":7608.02}]},{"text":"We also want to fully associate with comments supplied by Nigeria, Senegal, and other African countries, plus the comment just made by Tijen.","start":7608.855,"end":7620.777,"topics":[],"words":[{"text":"We","start":7608.855,"end":7608.999},{"text":"also","start":7608.999,"end":7609.256},{"text":"want","start":7609.256,"end":7609.496},{"text":"to","start":7609.512,"end":7609.737},{"text":"fully","start":7609.801,"end":7610.218},{"text":"associate","start":7610.218,"end":7610.941},{"text":"with","start":7610.941,"end":7611.037},{"text":"comments","start":7611.245,"end":7611.679},{"text":"supplied","start":7611.679,"end":7612.208},{"text":"by","start":7612.385,"end":7612.481},{"text":"Nigeria,","start":7612.481,"end":7613.909},{"text":"Senegal,","start":7614.086,"end":7614.808},{"text":"and","start":7615.096,"end":7615.321},{"text":"other","start":7615.45,"end":7615.722},{"text":"African","start":7615.819,"end":7616.316},{"text":"countries,","start":7616.316,"end":7616.765},{"text":"plus","start":7618.001,"end":7618.482},{"text":"the","start":7618.482,"end":7618.627},{"text":"comment","start":7618.627,"end":7619.124},{"text":"just","start":7619.365,"end":7619.702},{"text":"made","start":7619.702,"end":7619.975},{"text":"by","start":7620.071,"end":7620.328},{"text":"Tijen.","start":7620.392,"end":7620.777}]},{"text":"There are 3 main reasons why we are supporting the proposal from the African Group.","start":7622.173,"end":7627.324,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"There","start":7622.173,"end":7622.43},{"text":"are","start":7622.558,"end":7622.718},{"text":"3","start":7622.718,"end":7622.895},{"text":"main","start":7622.895,"end":7623.184},{"text":"reasons","start":7623.2,"end":7623.585},{"text":"why","start":7623.697,"end":7623.89},{"text":"we","start":7624.018,"end":7624.098},{"text":"are","start":7624.098,"end":7624.259},{"text":"supporting","start":7624.259,"end":7624.949},{"text":"the","start":7625.19,"end":7625.318},{"text":"proposal","start":7625.767,"end":7626.281},{"text":"from","start":7626.281,"end":7626.522},{"text":"the","start":7626.586,"end":7626.666},{"text":"African","start":7626.666,"end":7627.115},{"text":"Group.","start":7627.148,"end":7627.324}]},{"text":"One, the terms of reference is very clear that we will have to handle issues relating to tax avoidance, tax evasion, and illicit financial flows.","start":7627.452,"end":7640.677,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"One,","start":7627.452,"end":7627.677},{"text":"the","start":7628.432,"end":7628.656},{"text":"terms","start":7628.656,"end":7628.881},{"text":"of","start":7628.977,"end":7629.073},{"text":"reference","start":7629.073,"end":7629.619},{"text":"is","start":7629.619,"end":7629.78},{"text":"very","start":7629.78,"end":7629.924},{"text":"clear","start":7630.036,"end":7630.534},{"text":"that","start":7631.08,"end":7631.336},{"text":"we","start":7631.545,"end":7631.593},{"text":"will","start":7631.946,"end":7632.091},{"text":"have","start":7632.107,"end":7632.315},{"text":"to","start":7632.444,"end":7632.572},{"text":"handle","start":7632.588,"end":7632.941},{"text":"issues","start":7633.15,"end":7633.455},{"text":"relating","start":7633.567,"end":7634.017},{"text":"to","start":7634.145,"end":7634.225},{"text":"tax","start":7634.851,"end":7635.108},{"text":"avoidance,","start":7635.172,"end":7635.895},{"text":"tax","start":7636.296,"end":7636.617},{"text":"evasion,","start":7636.617,"end":7637.146},{"text":"and","start":7638.206,"end":7638.623},{"text":"illicit","start":7639.265,"end":7639.73},{"text":"financial","start":7639.73,"end":7640.196},{"text":"flows.","start":7640.228,"end":7640.677}]},{"text":"Whether or not we want to handle it in one article, the bottom line remains that we have to handle them.","start":7641.656,"end":7647.948,"topics":[],"words":[{"text":"Whether","start":7641.656,"end":7641.945},{"text":"or","start":7641.993,"end":7642.09},{"text":"not","start":7642.09,"end":7642.346},{"text":"we","start":7642.635,"end":7642.796},{"text":"want","start":7642.796,"end":7643.037},{"text":"to","start":7643.037,"end":7643.117},{"text":"handle","start":7643.117,"end":7643.47},{"text":"it","start":7643.518,"end":7643.695},{"text":"in","start":7643.695,"end":7643.839},{"text":"one","start":7643.839,"end":7643.967},{"text":"article,","start":7644.064,"end":7644.481},{"text":"the","start":7645.187,"end":7645.396},{"text":"bottom","start":7645.685,"end":7646.07},{"text":"line","start":7646.086,"end":7646.198},{"text":"remains","start":7646.246,"end":7646.616},{"text":"that","start":7646.648,"end":7646.808},{"text":"we","start":7646.808,"end":7646.905},{"text":"have","start":7646.969,"end":7647.177},{"text":"to","start":7647.209,"end":7647.354},{"text":"handle","start":7647.354,"end":7647.771},{"text":"them.","start":7647.771,"end":7647.948}]},{"text":"And given the fact that the consequences of all these 3 elements are almost the same to the extent that they facilitate flow from one jurisdiction to other and they deplete resources available for development in given jurisdictions.","start":7648.734,"end":7663.473,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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should be treated in one article, as have been proposed by the African Group.","start":7664.067,"end":7669.286,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."}],"words":[{"text":"They","start":7664.067,"end":7664.308},{"text":"should","start":7664.308,"end":7664.565},{"text":"be","start":7664.613,"end":7664.774},{"text":"treated","start":7664.774,"end":7665.239},{"text":"in","start":7665.978,"end":7666.122},{"text":"one","start":7666.299,"end":7666.524},{"text":"article,","start":7666.636,"end":7667.166},{"text":"as","start":7667.359,"end":7667.487},{"text":"have","start":7667.519,"end":7667.68},{"text":"been","start":7667.68,"end":7667.84},{"text":"proposed","start":7667.84,"end":7668.338},{"text":"by","start":7668.386,"end":7668.483},{"text":"the","start":7668.483,"end":7668.627},{"text":"African","start":7668.627,"end":7669.109},{"text":"Group.","start":7669.109,"end":7669.286}]},{"text":"The second point here is that the proposal converts an understanding to corporate which was in this previously suggested text to a more— to an obligation which could be operationalized by tax administration.","start":7670.008,"end":7686.506,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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support that language which constitutes obligation as to the one which is just suggestions or guidance.","start":7687.324,"end":7695.04,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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belongs.","start":7695.762,"end":7701.105,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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drain our tax bases, especially in the African continent.","start":7711.247,"end":7714.858,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing needs."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."}],"words":[{"text":"They","start":7711.247,"end":7711.327},{"text":"drain","start":7711.392,"end":7711.857},{"text":"our","start":7712.114,"end":7712.226},{"text":"tax","start":7712.226,"end":7712.676},{"text":"bases,","start":7712.692,"end":7712.997},{"text":"especially","start":7713.029,"end":7713.638},{"text":"in","start":7713.638,"end":7713.719},{"text":"the","start":7713.719,"end":7713.799},{"text":"African","start":7713.815,"end":7714.297},{"text":"continent.","start":7714.297,"end":7714.858}]},{"text":"The corrective taxing right therefore must return where it belongs.","start":7715.404,"end":7719.481,"topics":[{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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delegations who object that avoidance is not illegal, we say respectfully that the term AG have proposed chose its language carefully, and the language it chose is illicit, not illegal, and the distinction is deliberate.","start":7732.271,"end":7748.346,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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is precisely what aggressive tax avoidance does, and it is why many reputable international organizations, including the one just cited by Tijen, the UN Statistical Framework or commission include tax avoidance within the conceptualization of illicit financial flows.","start":7768.201,"end":7786.895,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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only criminal conduct been intended, the convention or the proposed language will speak of illegal flows.","start":7787.811,"end":7794.849,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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the same reason, we also support the proposal made by the African Group that the last leg of the definition of illicit financial flows, starting from the example, be deleted.","start":7810.931,"end":7823.76,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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believe that doing that will bring about more clarity and purpose to that definition.","start":7824.755,"end":7830.825,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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Chair.","start":7831.162,"end":7831.82,"topics":[],"words":[{"text":"We","start":7831.162,"end":7831.258},{"text":"thank","start":7831.322,"end":7831.563},{"text":"you,","start":7831.563,"end":7831.644},{"text":"Chair.","start":7831.66,"end":7831.82}]}]}],"speaker":{"name":null,"affiliation":"ATAF","affiliation_full":"ATAF","group":null,"function":"Representative"}},{"statement_number":110,"start":7834.488,"pageUrl":"/zh/asset/k1y/k1yy7e4v6n?lang=en&t=7835","paragraphs":[{"sentences":[{"text":"Thank you.","start":7834.488,"end":7835.003,"topics":[],"words":[{"text":"Thank","start":7834.488,"end":7834.762},{"text":"you.","start":7834.81,"end":7835.003}]},{"text":"CFS, 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it is also understandable why tax avoidance poses problems being placed besides IFFs.","start":7855.697,"end":7861.061,"topics":[{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."},{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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do not know what we want to do, what we are supposed to do, and that's like attempting to act in a movie without proper script, story, or dialogues.","start":8002.231,"end":8011.366,"topics":[{"key":"hnwi-definition","label":"Definition of High Net Worth Individuals","description":"Multiple speakers debated how to define high net worth individuals for Article 6, including whether there should be a standardized international definition, a common methodology, or reliance on domestic thresholds adapted to national 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definition of illicit financial flow may have settled, as said by the previous speaker, but the problem is that we have to relate it to taxes because the word used here is tax-related IFF.","start":8012.762,"end":8024.24,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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so the definition will be satisfied.","start":8041.7,"end":8043.272,"topics":[],"words":[{"text":"So,","start":8041.7,"end":8041.94},{"text":"so","start":8041.956,"end":8042.101},{"text":"the","start":8042.101,"end":8042.261},{"text":"definition","start":8042.261,"end":8042.598},{"text":"will","start":8042.598,"end":8042.727},{"text":"be","start":8042.727,"end":8042.807},{"text":"satisfied.","start":8042.807,"end":8043.272}]},{"text":"Now coming to the current definition, it's using a very interesting term, legitimate government revenue claims.","start":8044.348,"end":8051.137,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"If","start":8058.006,"end":8058.103},{"text":"yes,","start":8058.215,"end":8058.504},{"text":"then","start":8058.777,"end":8058.841},{"text":"who","start":8058.953,"end":8059.114},{"text":"decides","start":8059.114,"end":8059.563},{"text":"it?","start":8059.579,"end":8059.74}]},{"text":"Does it work like Article 23 dealing with tax credit?","start":8060.478,"end":8064.571,"topics":[],"words":[{"text":"Does","start":8060.478,"end":8060.703},{"text":"it","start":8060.703,"end":8060.847},{"text":"work","start":8060.944,"end":8061.297},{"text":"like","start":8061.425,"end":8061.778},{"text":"Article","start":8062.244,"end":8062.613},{"text":"23","start":8062.629,"end":8063.207},{"text":"dealing","start":8063.528,"end":8063.736},{"text":"with","start":8063.768,"end":8064.041},{"text":"tax","start":8064.041,"end":8064.314},{"text":"credit?","start":8064.314,"end":8064.571}]},{"text":"when the country of residence says that, well, this taxation is not in accordance with the tax treaty, and that's why we'll not give you tax credit.","start":8065.2,"end":8071.585,"topics":[],"words":[{"text":"when","start":8065.2,"end":8065.345},{"text":"the","start":8065.378,"end":8065.523},{"text":"country","start":8065.523,"end":8065.766},{"text":"of","start":8065.766,"end":8065.863},{"text":"residence","start":8065.863,"end":8066.283},{"text":"says","start":8066.283,"end":8066.638},{"text":"that,","start":8066.671,"end":8066.849},{"text":"well,","start":8066.897,"end":8067.14},{"text":"this","start":8067.398,"end":8067.511},{"text":"taxation","start":8067.56,"end":8068.045},{"text":"is","start":8068.045,"end":8068.174},{"text":"not","start":8068.206,"end":8068.384},{"text":"in","start":8068.384,"end":8068.465},{"text":"accordance","start":8068.465,"end":8068.837},{"text":"with","start":8068.837,"end":8068.918},{"text":"the","start":8068.918,"end":8069.079},{"text":"tax","start":8069.079,"end":8069.273},{"text":"treaty,","start":8069.273,"end":8069.71},{"text":"and","start":8070.211,"end":8070.292},{"text":"that's","start":8070.292,"end":8070.389},{"text":"why","start":8070.389,"end":8070.453},{"text":"we'll","start":8070.453,"end":8070.647},{"text":"not","start":8070.647,"end":8070.857},{"text":"give","start":8070.857,"end":8070.954},{"text":"you","start":8070.954,"end":8071.035},{"text":"tax","start":8071.035,"end":8071.326},{"text":"credit.","start":8071.326,"end":8071.585}]},{"text":"So if one country takes a view that it's, it's not a legitimate government revenue claim, and then we will not cooperate under Article 7.","start":8072.36,"end":8082.726,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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that the objective is to target non-tax crimes, a simple definition could be any financial flows Including exchange of goods and services caused with the objective of evading taxes.","start":8084.349,"end":8095.13,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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any financial flow including exchange of goods and services on which due taxes are not paid.","start":8095.708,"end":8102.408,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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converted into, you know, into an asset within the country and then it gets transferred.","start":8109.622,"end":8116.659,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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recommendation, a pedantic one for sure, to replace one word with another that will clarify the meaning of Article 7's 5th sentence clause, which reads, to ensure the effective taxation of income and profits from tax-related illicit financial flows.","start":8150.974,"end":8169.099,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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also recommend that identifying the enabling intermediaries and addressing this essential aspect of cross-border financial flows, illicit ones, not be ignored within Article 7, but we think for clarity This deserves its own independent second sentence, for which we will submit an additional comment letter.","start":8205.255,"end":8227.216,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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illicit.","start":8241.857,"end":8248.341,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"We","start":8241.857,"end":8241.938},{"text":"support","start":8241.938,"end":8242.311},{"text":"Article","start":8242.425,"end":8242.765},{"text":"7,","start":8242.765,"end":8243.203},{"text":"and","start":8243.723,"end":8243.788},{"text":"we","start":8243.885,"end":8244.08},{"text":"wish","start":8244.112,"end":8244.258},{"text":"to","start":8244.453,"end":8244.534},{"text":"address","start":8244.534,"end":8245.118},{"text":"one","start":8245.248,"end":8245.394},{"text":"word","start":8245.507,"end":8245.799},{"text":"at","start":8246.335,"end":8246.434},{"text":"its","start":8246.434,"end":8246.55},{"text":"heart,","start":8246.584,"end":8246.998},{"text":"the","start":8247.429,"end":8247.578},{"text":"word","start":8247.578,"end":8247.844},{"text":"illicit.","start":8247.86,"end":8248.341}]},{"text":"Colleagues have asked why the text does not simply say illegal.","start":8250.182,"end":8253.313,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"Colleagues","start":8250.182,"end":8250.279},{"text":"have","start":8250.279,"end":8250.474},{"text":"asked","start":8250.652,"end":8250.912},{"text":"why","start":8250.912,"end":8251.107},{"text":"the","start":8251.237,"end":8251.415},{"text":"text","start":8251.415,"end":8251.658},{"text":"does","start":8251.658,"end":8251.853},{"text":"not","start":8251.869,"end":8252.064},{"text":"simply","start":8252.064,"end":8252.47},{"text":"say","start":8252.47,"end":8252.729},{"text":"illegal.","start":8252.94,"end":8253.313}]},{"text":"The question is legitimate, and we will say in a moment why we joined the request for clarification.","start":8254.157,"end":8261.316,"topics":[],"words":[{"text":"The","start":8254.157,"end":8254.238},{"text":"question","start":8254.319,"end":8254.611},{"text":"is","start":8254.806,"end":8254.936},{"text":"legitimate,","start":8254.952,"end":8255.585},{"text":"and","start":8255.926,"end":8256.007},{"text":"we","start":8256.007,"end":8256.169},{"text":"will","start":8256.185,"end":8256.331},{"text":"say","start":8256.331,"end":8256.623},{"text":"in","start":8256.834,"end":8256.883},{"text":"a","start":8256.98,"end":8256.996},{"text":"moment","start":8256.996,"end":8257.402},{"text":"why","start":8258.997,"end":8259.125},{"text":"we","start":8259.158,"end":8259.254},{"text":"joined","start":8259.335,"end":8259.593},{"text":"the","start":8259.641,"end":8259.738},{"text":"request","start":8259.738,"end":8260.382},{"text":"for","start":8260.382,"end":8260.527},{"text":"clarification.","start":8260.608,"end":8261.316}]},{"text":"But first, the substance.","start":8261.913,"end":8263.749,"topics":[],"words":[{"text":"But","start":8261.913,"end":8262.074},{"text":"first,","start":8262.074,"end":8262.476},{"text":"the","start":8262.96,"end":8263.04},{"text":"substance.","start":8263.04,"end":8263.749}]},{"text":"The substance— the 2 words do different work, and the difference is where the developing countries lose the most.","start":8264.007,"end":8272.434,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."}],"words":[{"text":"The","start":8264.007,"end":8264.104},{"text":"substance—","start":8264.104,"end":8264.667},{"text":"the","start":8265.199,"end":8265.457},{"text":"2","start":8265.457,"end":8265.618},{"text":"words","start":8265.682,"end":8266.021},{"text":"do","start":8266.506,"end":8266.716},{"text":"different","start":8266.813,"end":8267.38},{"text":"work,","start":8267.38,"end":8267.639},{"text":"and","start":8268.772,"end":8268.837},{"text":"the","start":8268.853,"end":8269.015},{"text":"difference","start":8269.079,"end":8269.597},{"text":"is","start":8269.808,"end":8269.873},{"text":"where","start":8269.97,"end":8270.148},{"text":"the","start":8270.148,"end":8270.229},{"text":"developing","start":8270.229,"end":8270.763},{"text":"countries","start":8270.876,"end":8271.249},{"text":"lose","start":8271.634,"end":8271.86},{"text":"the","start":8271.895,"end":8271.982},{"text":"most.","start":8271.982,"end":8272.434}]},{"text":"Illegal describes conduct contrary to the letter of the law— evasion, fraud, concealment.","start":8274.116,"end":8281.862,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"Illegal","start":8274.116,"end":8274.47},{"text":"describes","start":8274.599,"end":8275.066},{"text":"conduct","start":8275.178,"end":8275.726},{"text":"contrary","start":8275.726,"end":8276.193},{"text":"to","start":8276.225,"end":8276.354},{"text":"the","start":8276.37,"end":8276.531},{"text":"letter","start":8276.531,"end":8276.853},{"text":"of","start":8276.95,"end":8277.047},{"text":"the","start":8277.175,"end":8277.224},{"text":"law—","start":8277.256,"end":8277.304},{"text":"evasion,","start":8279.221,"end":8279.736},{"text":"fraud,","start":8280.316,"end":8280.815},{"text":"concealment.","start":8281.298,"end":8281.862}]},{"text":"Nobody in this room defends it, but the largest losses to our treasury suffer come from arrangements designed to defeat a legitimate revenue claim while remaining lawful At every step, profits shifted through chains of entities, exports priced below their value, income made taxable nowhere.","start":8282.667,"end":8310.422,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing countries."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."}],"words":[{"text":"Nobody","start":8282.667,"end":8283.134},{"text":"in","start":8283.134,"end":8283.198},{"text":"this","start":8283.231,"end":8283.456},{"text":"room","start":8283.456,"end":8283.584},{"text":"defends","start":8283.713,"end":8284.131},{"text":"it,","start":8284.131,"end":8284.307},{"text":"but","start":8285.063,"end":8285.175},{"text":"the","start":8285.175,"end":8285.384},{"text":"largest","start":8285.384,"end":8285.753},{"text":"losses","start":8285.866,"end":8286.251},{"text":"to","start":8287.103,"end":8287.231},{"text":"our","start":8287.231,"end":8287.408},{"text":"treasury","start":8287.408,"end":8287.858},{"text":"suffer","start":8290.3,"end":8290.75},{"text":"come","start":8290.782,"end":8290.943},{"text":"from","start":8290.943,"end":8291.216},{"text":"arrangements","start":8291.666,"end":8292.533},{"text":"designed","start":8292.549,"end":8293.112},{"text":"to","start":8293.112,"end":8293.24},{"text":"defeat","start":8293.337,"end":8293.772},{"text":"a","start":8294.56,"end":8294.625},{"text":"legitimate","start":8294.625,"end":8295.639},{"text":"revenue","start":8296.557,"end":8296.927},{"text":"claim","start":8297.12,"end":8297.41},{"text":"while","start":8297.7,"end":8298.038},{"text":"remaining","start":8298.343,"end":8298.875},{"text":"lawful","start":8299.132,"end":8299.905},{"text":"At","start":8300.242,"end":8300.37},{"text":"every","start":8300.483,"end":8300.723},{"text":"step,","start":8300.723,"end":8301.125},{"text":"profits","start":8301.928,"end":8302.409},{"text":"shifted","start":8302.409,"end":8303.02},{"text":"through","start":8303.357,"end":8303.549},{"text":"chains","start":8303.919,"end":8304.304},{"text":"of","start":8304.416,"end":8304.545},{"text":"entities,","start":8304.641,"end":8305.187},{"text":"exports","start":8305.942,"end":8306.424},{"text":"priced","start":8306.424,"end":8306.921},{"text":"below","start":8307.066,"end":8307.307},{"text":"their","start":8307.371,"end":8307.483},{"text":"value,","start":8307.483,"end":8307.885},{"text":"income","start":8308.736,"end":8309.073},{"text":"made","start":8309.073,"end":8309.33},{"text":"taxable","start":8309.394,"end":8309.892},{"text":"nowhere.","start":8309.892,"end":8310.422}]},{"text":"Each step is legal in form.","start":8311.626,"end":8313.938,"topics":[],"words":[{"text":"Each","start":8311.626,"end":8311.754},{"text":"step","start":8311.786,"end":8312.124},{"text":"is","start":8312.268,"end":8312.413},{"text":"legal","start":8312.75,"end":8313.151},{"text":"in","start":8313.488,"end":8313.617},{"text":"form.","start":8313.633,"end":8313.938}]},{"text":"The result is illicit in effect.","start":8314.596,"end":8317.085,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."}],"words":[{"text":"The","start":8314.596,"end":8314.693},{"text":"result","start":8314.693,"end":8315.303},{"text":"is","start":8315.479,"end":8315.544},{"text":"illicit","start":8315.736,"end":8316.266},{"text":"in","start":8316.523,"end":8316.619},{"text":"effect.","start":8316.619,"end":8317.085}]},{"text":"A framework that reached only what is illegal will reach only the clumsy and leave the sophisticated untouched.","start":8317.984,"end":8328.84,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of 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been taken up and that the committee has wisely decided to keep it for last so that definitions follow the substance rather than constrain it.","start":8329.947,"end":8347.738,"topics":[],"words":[{"text":"Now,","start":8329.947,"end":8330.124},{"text":"on","start":8331.393,"end":8331.441},{"text":"where","start":8331.553,"end":8331.778},{"text":"this","start":8331.778,"end":8332.019},{"text":"clarity","start":8332.019,"end":8332.645},{"text":"should","start":8333.143,"end":8333.368},{"text":"live,","start":8333.4,"end":8333.769},{"text":"we","start":8334.363,"end":8334.459},{"text":"note","start":8334.459,"end":8334.764},{"text":"that","start":8334.764,"end":8335.07},{"text":"Article","start":8335.166,"end":8335.455},{"text":"3","start":8335.551,"end":8335.824},{"text":"on","start":8336.129,"end":8336.193},{"text":"definition","start":8336.29,"end":8336.884},{"text":"has","start":8337.077,"end":8337.301},{"text":"not","start":8337.398,"end":8337.671},{"text":"yet","start":8337.719,"end":8337.976},{"text":"been","start":8337.976,"end":8338.104},{"text":"taken","start":8338.217,"end":8338.474},{"text":"up","start":8338.538,"end":8338.698},{"text":"and","start":8339.581,"end":8339.646},{"text":"that","start":8339.742,"end":8339.951},{"text":"the","start":8339.983,"end":8340.224},{"text":"committee","start":8340.224,"end":8340.754},{"text":"has","start":8340.866,"end":8341.075},{"text":"wisely","start":8341.171,"end":8341.556},{"text":"decided","start":8341.589,"end":8342.07},{"text":"to","start":8342.07,"end":8342.199},{"text":"keep","start":8342.215,"end":8342.456},{"text":"it","start":8342.456,"end":8342.552},{"text":"for","start":8342.552,"end":8342.793},{"text":"last","start":8342.793,"end":8343.21},{"text":"so","start":8343.772,"end":8344.093},{"text":"that","start":8344.093,"end":8344.398},{"text":"definitions","start":8344.398,"end":8345.089},{"text":"follow","start":8345.185,"end":8345.458},{"text":"the","start":8345.506,"end":8345.603},{"text":"substance","start":8345.603,"end":8346.229},{"text":"rather","start":8346.229,"end":8346.486},{"text":"than","start":8346.55,"end":8346.695},{"text":"constrain","start":8347.112,"end":8347.578},{"text":"it.","start":8347.626,"end":8347.738}]},{"text":"Precisely for that reason, We will join those colleagues who requested clarification on the weight of the difference between illicit and illegal.","start":8348.477,"end":8358.337,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as illicit."}],"words":[{"text":"Precisely","start":8348.477,"end":8349.424},{"text":"for","start":8349.456,"end":8349.697},{"text":"that","start":8349.697,"end":8350.002},{"text":"reason,","start":8350.002,"end":8350.388},{"text":"We","start":8350.95,"end":8351.062},{"text":"will","start":8351.062,"end":8351.158},{"text":"join","start":8351.286,"end":8351.59},{"text":"those","start":8351.703,"end":8351.911},{"text":"colleagues","start":8352.007,"end":8352.44},{"text":"who","start":8352.504,"end":8352.552},{"text":"requested","start":8352.648,"end":8353.273},{"text":"clarification","start":8353.305,"end":8354.315},{"text":"on","start":8354.507,"end":8354.635},{"text":"the","start":8354.667,"end":8354.779},{"text":"weight","start":8354.827,"end":8355.308},{"text":"of","start":8355.693,"end":8355.789},{"text":"the","start":8355.789,"end":8355.869},{"text":"difference","start":8355.949,"end":8356.366},{"text":"between","start":8356.366,"end":8356.718},{"text":"illicit","start":8356.83,"end":8357.407},{"text":"and","start":8357.616,"end":8357.728},{"text":"illegal.","start":8357.888,"end":8358.337}]},{"text":"When the committee returns to Article 3, the definition should be specific to the service of Article 7 in particular, stating plainly that tax-related illicit financial flows encompasses avoidance as well as evasion, lawful form or not.","start":8359.138,"end":8377.341,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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the principal purpose of the defeat of a legitimate revenue claim, and rigorous for all other articles in general, so that every operative provision of this convention rests on terms that no future interpreter is able to narrow.","start":8378.125,"end":8397.082,"topics":[{"key":"illicit-financial-flows","label":"Definition and Scope of Tax-Related Illicit Financial Flows","description":"Many speakers focused on how to define tax-related illicit financial flows, questioning the draft wording, its legal precision, and whether the concept should cover only unlawful conduct or a broader set of practices."},{"key":"avoidance-evasion-distinction","label":"Distinction Between Tax Avoidance and Tax Evasion","description":"A recurring debate concerned whether tax avoidance and tax evasion should be treated together or separately, with many delegations stressing their different legal character and warning against labeling all avoidance as 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Okay, welcome back everybody.","start":8677.418,"end":9176.636,"topics":[],"words":[{"text":"Okay.","start":8677.418,"end":8677.971},{"text":"Okay,","start":9174.792,"end":9175.213},{"text":"welcome","start":9175.358,"end":9175.714},{"text":"back","start":9175.779,"end":9176.038},{"text":"everybody.","start":9176.038,"end":9176.636}]},{"text":"We now want to move to Article 8, which looks at harmful tax practices.","start":9178.512,"end":9184.144,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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we'll do is that we'll take as many states as we can.","start":9219.18,"end":9223.022,"topics":[],"words":[{"text":"What","start":9219.18,"end":9219.405},{"text":"we'll","start":9219.405,"end":9219.534},{"text":"do","start":9219.567,"end":9219.663},{"text":"is","start":9219.663,"end":9219.792},{"text":"that","start":9219.824,"end":9220.147},{"text":"we'll","start":9220.614,"end":9220.823},{"text":"take","start":9220.823,"end":9221.017},{"text":"as","start":9221.017,"end":9221.162},{"text":"many","start":9221.419,"end":9221.677},{"text":"states","start":9221.677,"end":9222.08},{"text":"as","start":9222.08,"end":9222.209},{"text":"we","start":9222.241,"end":9222.322},{"text":"can.","start":9222.7,"end":9223.022}]},{"text":"If we're able to finish before time, that's 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not see clearly how harmful tax practices in presumably other countries should not enable countries to tax in accordance with their domestic laws and policies.","start":9249.603,"end":9258.311,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other forums."},{"key":"source-country-taxing-rights","label":"Taxing Rights of Affected Jurisdictions","description":"Several states emphasized that countries whose tax bases are reduced by illicit flows or abusive arrangements should retain or recover the right to tax the related income and profits, especially source and developing 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issue arises in paragraph 1 of Article 8, namely whether the common principle and standard to identify harmful tax practices under this Convention is intended to be the same as, complementary to, or different from the concept, criteria, and assessment mechanism applied under existing international cooperation framework.","start":9343.258,"end":9368.867,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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greater clarity of relationship, the development of different standards and parallel assessment process can result in inconsistent inconsistent classification, overlapping review, and additional administrative burden for jurisdictions.","start":9370.216,"end":9390.935,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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we believe that the proposal made from Austria on the wording could be a way forward.","start":10233.572,"end":10239.401,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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believe to effectively deliver on Article 8, we propose that we first outline and define what harmful tax practices are to be included under Article 3, and our definition is as follows.","start":10278.282,"end":10293.309,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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quote, tax practices in one jurisdiction are considered harmful if they undermine the fairness or effectiveness of the tax system in another jurisdiction, end quote.","start":10293.982,"end":10307.853,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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we propose this clear baseline definition definition, which would mark a vital step towards the global governance of tax.","start":10309.056,"end":10317.537,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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decades, we have seen an unjust tax system with opaque practices that have undermined the ability of states, particularly those in the Global South, to adequately mobilize critical domestic resources for sustainable development, public services, and also climate action.","start":10318.258,"end":10337.799,"topics":[{"key":"wealth-taxation-equity","label":"Taxing Extreme Wealth for Equity and Development","description":"Several interventions linked effective taxation of the super-rich to reducing inequality, strengthening domestic resource mobilization, financing public services, advancing the SDGs, and contributing to climate-related financing 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this broad definition will provide the Conference of Parties with adequate room to conduct more thorough assessments to determine what constitutes harmful tax practices.","start":10338.617,"end":10351.596,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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therefore further propose a new paragraph that provides the Conference of Parties with the mandate to do this.","start":10352.511,"end":10360.051,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 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the following text to that effect.","start":10360.613,"end":10363.853,"topics":[],"words":[{"text":"We","start":10360.613,"end":10360.757},{"text":"propose","start":10360.757,"end":10361.222},{"text":"the","start":10361.334,"end":10361.415},{"text":"following","start":10361.415,"end":10361.768},{"text":"text","start":10361.896,"end":10362.393},{"text":"to","start":10363.179,"end":10363.324},{"text":"that","start":10363.324,"end":10363.516},{"text":"effect.","start":10363.516,"end":10363.853}]},{"text":"I start the quote: The Conference of Parties shall carry out assessments to identify potentially harmful tax practices in relation to all types of taxes.","start":10365.186,"end":10375.349,"topics":[{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with 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on such assessments, the Conference of Parties shall adopt further measures as appropriate and with the aim of promoting the fulfillment of the objectives of this convention, including the identifying and abolishing of harmful tax practices, end quote.","start":10376.183,"end":10394.564,"topics":[{"key":"binding-tax-cooperation","label":"Binding International Tax Cooperation","description":"A major theme was whether the convention should impose stronger obligations such as 'develop and implement' measures rather than softer language like 'cooperate' or 'explore,' especially in Articles 6, 7, and 8."},{"key":"harmful-tax-practices","label":"Harmful Tax Practices and Existing Frameworks","description":"In discussion of Article 8, delegations examined how to identify and deter harmful tax practices while avoiding duplication with existing international standards and ensuring coherence with work already done in other 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countries who want to intervene.","start":10541.157,"end":10546.684,"topics":[],"words":[{"text":"And","start":10541.157,"end":10541.237},{"text":"so","start":10541.237,"end":10541.575},{"text":"we","start":10542.298,"end":10542.378},{"text":"still","start":10542.378,"end":10542.603},{"text":"have","start":10542.603,"end":10542.7},{"text":"some","start":10542.7,"end":10542.941},{"text":"countries","start":10543.182,"end":10543.631},{"text":"who","start":10543.664,"end":10543.792},{"text":"want","start":10543.808,"end":10544.242},{"text":"to","start":10544.531,"end":10545.961},{"text":"intervene.","start":10545.993,"end":10546.684}]},{"text":"We'll continue with this article tomorrow morning, those countries will have their time, then the stakeholders also would 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with that, I want to say thank you to everybody for your contributions for today.","start":10555.19,"end":10559.123,"topics":[],"words":[{"text":"So","start":10555.19,"end":10555.222},{"text":"with","start":10555.222,"end":10555.383},{"text":"that,","start":10555.383,"end":10555.609},{"text":"I","start":10555.641,"end":10555.673},{"text":"want","start":10555.673,"end":10555.786},{"text":"to","start":10555.786,"end":10555.85},{"text":"say","start":10555.85,"end":10556.189},{"text":"thank","start":10556.737,"end":10557.059},{"text":"you","start":10557.059,"end":10557.14},{"text":"to","start":10557.14,"end":10557.237},{"text":"everybody","start":10557.237,"end":10557.769},{"text":"for","start":10557.801,"end":10558.027},{"text":"your","start":10558.027,"end":10558.123},{"text":"contributions","start":10558.123,"end":10558.704},{"text":"for","start":10558.752,"end":10558.913},{"text":"today.","start":10558.913,"end":10559.123}]},{"text":"Have a good night, and tomorrow morning, 10 will 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