[lemma=easier | word=tax] [□] □ □
[lemma=easier | word=tax] [□=□] □ □
[lemma=easier | word=tax] [□ | □] □ □
IBM has added a new single sign-on tool to its Tivoli software range to make life easier for small and medium-size businesses ( SMBs ) to link their Web sites with those of partners and customers . Members also agreed on a set of recommendations aimed at making it easier for small and vulnerable economies to implement their WTO obligations . EMC had smaller customers in mind too , announcing a simplified set of product bundles to make specifying storage easier for small and midsize enterprises ( SMEs ) . Internet technologies have made exchanging and sharing information easier for small and medium businesses . Another was tax reforms to enhance the growth potential of the business sector , including the elimination of the accumulated earnings tax for small and medium enterprises owned and managed by families . ( 8 ) New firms emerged to serve as intermediaries , to make it easier for small and medium-sized firms to send their work offshore .