OECD vs. UN and the making of soft tax law

TJN recently ran a guest post on the UN's attempt to build an institutional rival to the OECD for international tax policy.  The UN's work is currently confined to a committee, and the G77 would like it "upgraded to an intergovernmental entity."  The OECD and the EU oppose.  The post gives an interesting account of the issues and interests at stake.