Source: OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD, Paris. http://www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-administration-3-0-the-digital-transformation-of-tax-administration.htm Building block 3. - Comprehensive data management strategy - Assess data quality of reported data - Data ethics framework in place - User data access and security is in place - Data Privacy Officer is employed - Cyber security unit exists - (independent / external) testing of security