发展中国家财政部和税收当局必须相互之间并于经合组织国家精诚合作，堵住现存漏洞，建立高效的税收政策以支持共同利益。
Developing-country finance ministries and tax authorities must cooperate with one another and with their OECD counterparts to close existing loopholes and establish effective tax policies that support their shared interests.