Expectations are running high for significant outcomes on the temporary movement of natural persons to supply services - known as mode 4 - in the current WTO services negotiations. Powerful drivers for liberalisation exist, such as increased trade and investment, strengthened global business...

This report looks at how new developments in tax technology can make it easier for SMEs to comply with their tax obligations, leading to reduced burdens on business and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two...