I would like to examine how lower-income countries can draw on socio-technical resources as an alternative source of power in deeply technical policy-making processes, especially with regard to the international tax framework. I intend to use the term "socio-technical resources" to refer to the combination of socially constructed expertise and professional networks that enable the recognition of authoritative expertise, which developing countries can develop to enable them to exert influence in highly technical transnational tax policy-making contexts.