This report sets out the particular approach to special and differential treatment (SDT) in the General Agreement on Trade in Services (GATS). In particular, the report explores how the degree of flexibility afforded to all Members under the GATS shapes its approach to SDT. Further, the report...

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...

Digital transformation has led to unprecedented reductions in the costs of engaging in international trade, changing how and what we trade, and contributing to growing competitiveness. Digitalisation has changed the scope and speed of the activities undertaken by firms; allowing production...