Thank you, Mr/Madam Moderator.

I have the honor to speak on behalf of the Group of 77 and China.

From the onset, I wish to thank the panelists for their insightful and thought-provoking contributions to this interactive dialogue.

The Group of 77 and China underscores that enhancing enforcement capacities and improving the effective use of information and data are critical to combating illicit financial flows, corruption, tax evasion, money laundering and related crimes that undermine sustainable development.

Despite increased availability of domestic and cross-border data, many developing countries continue to face significant capacity gaps in effectively using this information for enforcement purposes. These gaps include limited human and technical capacities, inadequate digital infrastructure, fragmented and non-interoperable data systems, and constraints in accessing in a timely manner , high-quality information from international partners. Legal and institutional limitations further impede the use of data in investigations, prosecutions and judicial proceedings.

The Group emphasizes the importance of strengthening the full enforcement chain, including investigative, forensic accounting, prosecutorial and judicial capacities. Such strengthening requires the sharing of best practices and the maintenance of open communication channels between the public and private sectors, as well as supporting gradual and sustainable implementation paths that take into account different levels of development and institutional capacities.

It also requires sustained investment in training, institutional development, and the retention of specialized expertise. While innovative tools-such as AI-enabled analytics, asset tracing, and digital forensics-can significantly enhance effectiveness, they must be paired with technology transfer and capacity-building for developing countries. Furthermore, these tools require robust safeguards to ensure transparency, accountability, and respect for human rights. To avoid placing undue burdens on resource-constrained countries, the Group emphasizes the need for flexible transition periods to ensure that expanded data-sharing respects confidentiality, national legal frameworks, and data sovereignty, while fully upholding due process guarantees and the rule of law.

The Group highlights the need for integrated and coordinated approaches among tax authorities, financial intelligence units, customs administrations, anti-corruption agencies and law enforcement bodies. Strengthening inter-agency cooperation, establishing clear legal mandates for information-sharing, including the exchange of tax-related data on digital assets to address emerging risks associated with the digital economy, and improving data interoperability through common standards and secure platforms are essential to maximizing the value of available data. National coordination efforts should be reinforced by effective international cooperation mechanisms. We look forward to the implementation of paragraph 28(g) of the Compromiso de Sevilla.
      
The Group notes that legal and institutional constraints often limit the effective use of cross-border information. These include restrictive conditions on use, evidentiary and procedural requirements that do not adequately reflect domestic legal systems, delays in information exchange, and challenges related to mutual legal assistance. The Group calls for simplified procedures and enhanced mutual recognition of legal processes, without compromising due process and evidentiary integrity and consistent with existing international legal frameworks, to ensure that exchanged information can be effectively used in investigations and court proceedings. Global standards are most effective and legitimate when they are inclusive, equitable, and responsive to the capacities and realities of developing countries and when developing countries participate meaningfully in their decision-making, so that their implementation can mitigate any asymmetries that arise. In particular, developing countries continue to face high compliance costs, limited capacity, and inadequate participation in the design and governance of global standards.

To participate fully and effectively in global data-sharing arrangements, developing countries require access to additional, high-quality data as well as sustained support. Capacity-building, technical assistance, technology transfer, and infrastructure development must be predictable, long-term, and aligned with national priorities.

Standard-setting bodies and international organizations should enhance coordination among themselves, avoid duplication of efforts, and ensure that support is predictable, long-term and demand-driven. Developing countries must be meaningfully involved in the design, implementation and evaluation of capacity-building initiatives.

The Group stresses that strengthening enforcement capacities and the effective use of information and data should directly support the identification, tracing, freezing, confiscation and recovery of illicit assets, in accordance with the United Nations Convention against Corruption and other relevant international instruments. Asset recovery and repatriation remain a fundamental component of international cooperation, contributing to justice, accountability and the return of resources to support sustainable development in developing countries.

The Group is also gravely concerned by the harmful effects of unilateral coercive economic measures on the endeavors of developing countries to realize the objectives of the 2030 Agenda. Immediate action is imperative to eradicate these measures and rectify imbalances within international financial institutions. Such actions defy the principles of the UN Charter and international law, posing threats to trade and investment freedoms.

Mr/Madam Moderator,

In conclusion, the Group of 77 and China reaffirms its commitment to strengthening enforcement capacities and promoting innovation in the use of information and data.

However, these efforts must correct existing imbalances, ensure meaningful participation, and place development and equity at their core. Addressing capacity gaps, improving access to appropriate technologies, and strengthening legal and institutional frameworks are essential to ensuring that data serves as an effective tool for justice, accountability and sustainable development.

Thank you.