At SPIEF 2026, experts convened to discuss the most pressing global trends shaping tax administration of cross‑border trade and international business. The panel identified three dominant developments: (a) the rapid expansion of digital traceability systems that enable real‑time monitoring of goods flows, (b) the increasing use of artificial intelligence and big‑data analytics to assess compliance risk, and (c) the push for greater international cooperation to combat tax evasion in the digital economy. Representatives from the European Union, the United States, China and the BRICS group shared case studies illustrating how electronic data exchange platforms, such as the Automatic Exchange of Information (AEOI) framework, are being integrated with customs and tax databases to streamline reporting and reduce fraud. Speakers also addressed the challenges posed by emerging business models, including platform‑based marketplaces and crypto‑assets, urging tax authorities to adopt adaptive regulatory approaches. The discussion highlighted collaborative initiatives, such as joint workshops and information‑sharing protocols, that facilitate capacity‑building among tax administrations worldwide. Concluding remarks emphasized the need for harmonised standards and proactive policy‑making to ensure that tax systems remain resilient, transparent and supportive of sustainable international trade.