1. At its forty-sixth session, in 2013, the Commission requested that a working
group should commence work aimed at reducing the legal obstacles encountered by
micro, small and medium-sized enterprises (MSMEs) throughout their life cycle.1
At that same session, the Commission agreed that consideration of the issues
pertaining to the creation of an enabling legal environment for MSMEs should begin
with a focus on the legal questions surrounding the simplification of incorporation.2