Today, the OECD released its Strategy for Deepening Developing Country Engagement (Strategy) for the base erosion and profit sharing (BEPS) project.  In the Strategy, the OECD stated that it plans to strengthen developing countries’ involvement in the decision-making processes and technical work of BEPS.  This strategy builds on the new structured dialogue process the OECD developed to work with developing countries.  The new process is built on three pillars: (1) direct participation in the Committee on Fiscal Affairs and its subsidiary bodies; (2) regional networks of tax policy and administration officials; and (3) capacity building support.