15 The Inland Revenue's strategic partnership with EDS has, by comparison with many other major projects in the information technology field, been successful in helping the Department deliver significant changes in taxation policy to demanding timetables, thus meeting an important objective of the outsourcing. From the Department's experience, important ingredients of successful management of such partnerships include active involvement by top management, a recognition that both parties need to secure benefits, active management of the risks associated with this type of procurement approach, and a commitment to resolving issues arising in a positive, constructive manner.