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 pp. 12-13 In addition to tax administration tasks currently carried out by businesses, such as Value Added Tax (VAT) and pay-as-you-earn (PAYE) systems, many digital platforms will also become “agents” of tax administration carrying out tax administration processes within their systems. Tax authorities will no longer be the single point of data processing and tax assessment. Instead, tax administration is conducted within a resilient network of seamlessly interacting trusted actors without one single point of failure. Some digital platforms are collecting tax and transferring payments instead of data, while others identify taxpayers and liabilities and share results and tax relevant information rather than all transaction data. Public and private actors join-up in collaborative governance models. Governmental bodies ultimately oversee and assure the quality, robustness and reliability of operations and outputs