Most revenue bodies have taken a unique approach to the selection & development of IT applications to support their business. Very little has yet been done to develop common solutions to common business needs. This report describes a capability model and explores the approaches, commercial solutions purchased or custom-built solutions developed, by twenty OECD FTA member countries against this capability model. Revenue bodies can see which commercial vendors and products have been used by others and consult with them on subjects such as capability and performance.