Well, the G-77 plus China have proposed for a number of years that.... Essentially, it's a committee, and they have proposed that it become a commission with representation from different interests around the world. They feel that the OECD does not represent their interests. They also feel that the tax committee currently is dominated by developed countries and that it should be more democratic and representative.
I'm not sure I agree with Mr. Rosenbloom's assertion that there should be a small group of countries getting together to try to sort out all of these difficulties. I think there needs to be a democratic process where all interests are at the table. One of the most contentious issues, of course, is the OECD's transfer pricing guidelines, which developing countries do not see as workable or in their interests.
Developing countries feel that the current system restricts their taxing rights. So they want to be at the table and they want to have a say. Now, that's already happening in small groups. I mean, the BRICs are debating these, of course, and coming up with different proposals. However, I think it's really important there be a forum, a space, where developing countries can feel their interests are being asserted.