Last month the Trade Facilitation Agreement entered into force. This agreement aims to simplify and clarify international import and export procedures, customs formalities and transit requirements. It will make trade-related administration easier and less costly and will also help improve transparency, increase possibilities for small and medium-sized companies to participate in global value chains, and reduce the scope for corruption. The European Union promotes and plays a leading role in

More than ever, tax policies and are under scrutiny, not only for their impact on businesses and the economy, but also for their effects on public finances, public services and ordinary citizens. To develop good tax policies, and to better understand existing policies, it is essential to have high quality data and comparable information about tax systems. This is the aim of ‘Taxation Trends in the European Union’ which provides