According to the Alberta government's "Canadian Energy Centre":
Canada’s success as global LNG player also hinges on a key piece of international climate policy that seeks to define how countries can work together to achieve their GHG reduction targets. Article 6 of the 2015 Paris Agreement has yet to be settled after talks stalled at the United Nations’ COP 25 climate conference in Spain last month. The lack of progress disappointed Canada’s energy sector, as a proposed emissions trading plan for Article 6 would enable Canada to take credit for a portion of the significant GHG reductions that would result from replacing coal with natural gas for electricity generation.
If natural gas replaces coal, can a gas exporting country claim the reduced emissions towards its own reduction targets as set out in the Paris Agreement? Is there any proposal that would have this effect? I have not seen this discussed in news reports.