 and the work in the BEPS inclusive framework. The only criteria where there is no international work going on or no alignment is the 2.2 criterion, which is not linked to any specific work being carried out at the OECD or at the international level. Many Global Forum members have expressed a concern about this criteria. I understand that three ACP countries are impacted by this criteria, which is the Bahamas, Marshall Islands and Palau. So when the Global Forum met at its plenary,