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    <subfield code="a">Organisation for Economic Co-operation and Development</subfield>
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    <subfield code="a">In a communique published on 13 May 2016 by the Organisation for Economic Co-operation and Development&#x2019;s (OECD) Forum on Tax Administration (FTA) at the conclusion of its 10th meeting, which took place in Beijing, China, the FTA pledged support for the effective implementation of the G20/OECD Base Erosion and Profit Shifting (BEPS) plan and the Common Reporting Standard (CRS), endorsed three reports outlining how tax administrations can integrate an increasingly digital world into their systems, and approved four recommendations to guide future efforts in tax administration capacity building assistance.</subfield>
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    <subfield code="a">Tax</subfield>
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    <subfield code="u">iffoadatabase.trustafrica.org/iff/2016G_01021-161Gbl_OECD_FTA_agrees_on_BEPS_implementation_digital_capacity_building.pdf</subfield>
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