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...