Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: OECD Common Reporting Standard | Statement: [Foreign Account Tax Compliance Act, relatedTo, OECD Common Reporting Standard]

Target entity: OECD Common Reporting Standard
Context triple: [Foreign Account Tax Compliance Act, relatedTo, OECD Common Reporting Standard]

• A. OECD Creditor Reporting System
  The OECD Creditor Reporting System is a comprehensive international database that tracks and reports detailed statistics on official development assistance and other resource flows to developing countries.
• B. OECD Global Forum on Transparency and Exchange of Information for Tax Purposes chosen
  The OECD Global Forum on Transparency and Exchange of Information for Tax Purposes is an international body that promotes and monitors the implementation of global standards for tax transparency and the exchange of information between jurisdictions to combat tax evasion.
• C. CRS
  CRS is a major international humanitarian agency of the U.S. Catholic community that provides emergency relief and long-term development assistance in countries around the world.
• D. CRS
  CRS is the commonly used abbreviation for the Chicago Red Stars, a professional women's soccer team based in the Chicago metropolitan area.
• E. CRS
  CRS is a U.S. Department of Justice agency that provides mediation and conflict resolution services to help communities address tensions and disputes arising from differences such as race, color, and national origin.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.