Treasury and the ATO appeared before the Senate Economics Legislation Committee hearing on Thursday 26 February 2015 and were questioned on the role Australia is playing in the G20 OECD base erosion and profit shifting initiative which also included updates on the ATO's reviews across the ecommerce industry, its International Structuring and Profit Shifting (ISAPS) reviews and Project DO IT. Comments were also made on the ATO's risk-differentiation framework, country-by-country reporting and a brief update on the External Compliance Assurance Process (ECAP) pilot program.