Developing countries and emerging markets, led by India, argued that the proper forum for discussing such global issues was an already established group within the United Nations, the Committee of Experts on International Cooperation in Tax Matters, whose status and funding needed to be elevated.
Secondo i Paesi in via di sviluppo e i mercati emergenti, guidati dall’India, un forum adeguato per discutere di queste tematiche globali poteva essere un gruppo già esistente all’interno delle Nazioni Unite, la Committee of Experts on International Cooperation in Tax Matters, i cui finanziamenti e status andavano aumentati.