Over one hundred developing countries continue to be left out of global tax cooperation negotiations despite leaks such as the Panama papers showing the high cost of tax avoidance...The current process which is coordinated by the... Organisation for Economic Cooperation and Development (OECD) is “extremely undemocratic,” said [Tove Maria] Ryding, who is...tax justice coordinator at the European Network on Debt and Development...Ryding says that the rules which continue to be written by the OECD disadvantage developing countries. For example, she said, when a company operates in more than one country, the OECD rules decide that the taxes should mainly be paid in the country where the company has its headquarters. This advantages OECD countries, she said, where headquarters are normally located, and disadvantages developing countries where companies perform substantial parts of their operations. Ryding said that developing countries were being asked to follow these rules despite not being given a chance to participate in making them...