Martin Hearson of the International Centre for Tax and Development and Emmanuel Eze of the Nigerian Federal Inland Revenue Service discuss the role and influence of developing countries in the OECD’s inclusive framework.  For additional coverage, read these articles in Tax Notes:Study Sheds Light on Inclusivity of OECD Global Tax NegotiationsLower-Income Countries Must Collaborate for Tax Policy SwayA Look Ahead: Hurry Up and Wait for a Global Tax Reform DealOECD Nails Down Date for Public Meeting on Tax Reform BlueprintsG-20 Leaders Reaffirm Commitment to Progress on Global Tax Deal**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by the Tax Attorney Recruiting Event (TARE). For more information, visit the-tare.com.This episode is sponsored by the D.C. Bar. For more information, visit dcbar.org. *** CreditsHost: David D. Stewart Executive Producers: Jasper B. Smith, Faye McCray Showrunner: Paige Jones Audio Engineers: Derek Squires, Jordan Parrish Guest Relations: Nicole WilderWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.