Introduction On 8 February 2023, Mathias Cormann, Secretary-General of the OECD, hosted the OECD’s first  Inclusive Forum on Carbon Mitigation Approaches (IFCMA). As its name indicates and as many readers will be familiar with due to their experience with the OECD’s Inclusive Framework on BEPs, ICFMA aims to provide a ‘safe space’ for participants to…