A first step toward achieving these objectives would be the establishment of an intergovernmental body with the mandate and resources to push through much-needed tax reform, while promoting stronger tax cooperation among governments. The decision about whether to establish such a body is an important feature of the FFD3 agenda.
实现这些目标的第一步是成立一个跨政府机构，授予它权限和资源推进急需的税收改革，同时促进政府间税收合作。决定是否成立这样一个机构将是FFD3日程的重要一环。