宣言の第7項で、
といっている。つまり、URGE the OECD Committee on Fiscal Affairs, working with G20 members, to proceed rapidly with the elaboration of a) a detailed commentary to help ensure the consistent application of the new single global standard and b) the remaining technical modalities and safeguards including information and guidance on the necessary technical solutions, a standard format for reporting and exchange, and minimum standards on confidentiality;
- a) コメンタリーを作成すること
- b) 技術的様式とセーフガードについて詰めること