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. The US strongly opposed: it wanted to keep things the same as in the past, with global governance by and for the advanced countries.
发展中国家和新兴市场在印度的领导下指出，讨论此类全球性问题的合适场合是已经存在于联合国框架内的集团——税收问题国际合作专家委员会（Committee of Experts on International Cooperation in Tax Matters）。该委员会的地位和拨款需要提升。美国强烈反对：它希望一切照旧，由发达国家根据发达国家的利益进行全球治理。