Subcommittee on Tax Challengues Related to the Digitalization of the Economy

Subcommittee on Tax Challengues Related to the Digitalization of the Economy

Established: 20 October 2017
Coordinators: William Babatunde Fowler (Nigeria)
Aart Roelofsen (the Netherlands)

Participants in the Subcommittee:

Abdoulfatah Moussa Arreh (Djibouti)
Rajat Bansal (India)
Margaret Moonga Chikuba (Zambia)
Mitsuhiro Honda (Japan)
Eric Nii Yarboi Mensah (Ghana)
Dang Ngoc Minh (Viet Nam)
Patricia Mongkhonvanit (Thailand)
Marlene Patricia Nembhard-Parker (Jamaica)
George Omondi Obell (Kenya)
Carmel Peters (New Zealand)
Carlos E. Protto (Argentina)
Jorge Rachid (Brazil)
Christoph Schelling (Switzerland)
Alexandr Smirnov (Russian Federation)
Stephanie Lynn Smith (Canada)
Titia Stolte-Detring (Germany)
Elfrieda Stewart Tamba (Liberia)
Jose Ignacio Troya Gonzalez (Ecuador)
Ingela Willfors (Sweden)
Yan Xiong (China)
Sing Yuan Yong (Singapore)


The Subcommittee is mandated to draw upon its own experience as a body widely representative of affected stakeholders and engage with other relevant bodies, and interested parties with a view to:

  • Analyzing technical, economic and other relevant issues;
  • Describing difficulties and opportunities especially of interest to the various affected agencies of developing countries;
  • Monitoring international developments;
  • Describing possible ways forward; and
  • Suggesting measures and drafting provisions related to the digitalization of the economy, with regard to:
  • Income taxes;
  • Double tax treaties, and
  • VAT as well as other indirect taxes.

The Subcommittee will report on its activities, recommendations and conclusions at each Committee session with an initial response on issues, possible options and working methods for consideration by the 16th session in May 2018.