أما الهيئة المتبنية للموضوع فهي منظمة التعاون والتنمية في الميدان الاقتصادي حيث لا تشارك بعض الدول أعضاء الأمم المتحدة.
The issue of international tax cooperation, particularly in its intergovernmental dimension, was still being discussed in the context of the financing for development follow-up process and the sponsoring entity — OECD — was one in which not all States Members of the United Nations took part.