Since the first edition of paying taxes,and especially following the global financial crisis, themedia, the public, and many policymakers have becomeincreasingly interested in how international tax systemsoperate. Most recently the focus has been the work initiatedby the G20 and carried out by the Organization of EconomicCooperation and Development (OECD) on base erosion andprofit shifting (BEPS). The BEPS agenda however does notconsider what some commentators will consider to be equallyimportant issues for developing economies, including how toenhance the administrative capacities of tax authorities,reduce the informal economy, and corruption while promotinggrowth and investment. The paying taxes study, with itsemphasis on efficient tax compliance and straightforward taxregimes provides valuable insight into many of thesedeveloping country issues. It can be an invaluable source ofinformation to decision-makers, providing an independentassessment of whether interventions are resulting in asimplified compliance process for a standardized domesticmodel business. Governments also often find it useful to beable to learn from the experience of economies in their peergroup and to consider whether a measure adopted elsewheremay be relevant for the economy.