Directions: The given question has three blanks, each blank indicating that something has been omitted. Choose the combination of words that would fit in the blanks correctly.

The Paris-based OECD, Organization for Economic Cooperation and Development, has been ________ talks for years among nearly 140 ________ to rewrite taxation rules governing cross-border ________.

A. planning

B. state

C. countries

D. trade

E. coordinating