Subcommittee on Tax Administration and Artificial Intelligence

Subcommittee on Tax administration and Artificial Intelligence 

ESTABLISHED:  31st Sessions - October 2025

Mandate

The Subcommittee is mandated to prepare a draft Practical Guide to Implementing Artificial Intelligence for Tax Administrations, giving guidance on matters such as fraud detection, risk assessment and mitigation, taxpayer service, governance frameworks and safeguards, including as to data and gender biases and promoting integrity as well as data confidentiality.

The guide should be written clearly, with practical examples, and should be primarily designed to assist tax administrators in developing countries, including the least developed, and it should reflect the realities and highest priorities of such countries at their relevant stages of capacity development.

The Subcommittee shall identify linkages with the other Committee’s workstreams in its proposed work plan and, throughout its work, shall liaise with other relevant Subcommittees as appropriate to ensure coherence across the Committee’s outputs.

The Subcommittee shall deliver a draft Guide no later than the Committee’s Thirty-fifth Session (October 2027), accompanied by any recommendations for further guidance.

The Subcommittee will report to the Committee at each session.

In taking forward its work, the Subcommittee shall consult broadly with Member State Observers, academia, international and regional organizations, civil society, and industry stakeholders.  It should consult, amongst others, with information technology experts, including experts in the responsible use of such technology.

CO-COORDINATORS:

  • Jeneba Jackline Bangura (Committee Member)
  • Alexander Smirnov (Committee Member)

PARTICIPANTS IN THE SUBCOMMITTEE:

  • Angela Ang (Committee Member)
  • Krister Andersson (Confederation of Swedish Enterprise)
  • Lionel Bonner Nobre (ICC and Dell)
  • Majda Chokri (General Tax Administration, Morocco)
  • Jarieu Daramy (National Revenue Authority, Sierra Leone)
  • Pramod Kumar
  • Pramod Kumar Siva (Michelin)
  • Giedrė Lideikytė Huber (Committee Member)
  • Shaniece Lindsay (Committee Member)
  • Fransheska López (Inter-American Center of Tax Administrations - CIAT)
  • Paul Marsh (Organization for Cooperation and Development- OECD)
  • David Meek Jah (CADAP)
  • Mary O’ Leary (DataTorque Ltd, United Arab Emirates)
  • Carlos Pedrosa López (University of Valencia, Spain)
  • Emeka Nwankwo (African Tax Administration Forum)
  • Anastasiya Piakarskaya (Global Tax Policy Center at Vienna University for Economics and Business)
  • Sim Sam (International Fiscal Association - IFA, International Association of Tax Judges)
  • Chris Sanger (Warwick Business School and EY, United Kingdom)
  • Bernard Schneider (Centre for Commercial Law Studies, Queen Mary University of London, United Kingdom)
  • Mbami Shomgwan (Nigeria Revenue Service, Nigeria)
  • Darlingston Y. Talerey (Committee Member)
  • Mohamed Ali Waheed (Committee Member)
  • Yvonne Wafula (Kenya Revenue Authority) 

FOCAL POINT: 

  • Lorenzo Uribe - Economic Affairs Officer, Financing Sustainable Development Office, DESA