As to the work on the base erosion and profit shifting that the OECD was doing, if I remember the origins correctly, there was a proposal that the member states of the OECD took up just to say, is there work that we can do? Then the G20 countries worked in coordination with the OECD to ensure this work was done.
As I mentioned, there were a number of reports. There were 15 reports on various aspects of this, of which the digital economy was only one.