This chapter provides an overview of the current environment and relevant developments and is in four parts. The first part explains how tax compliance strategies have evolved and how the idea of right from the start emerged. The second part describes the “right from the start” approach and the third part introduces the service perspective as a way of further developing the shift in focus from the tax return as the end product to the desired outcome in terms of the right tax being paid at the right time. The last part outlines some of the major technological developments that make this new way of thinking and working possible to implement in practice.