Subcommittee on the Tax Treatment of ODA Projects

Subcommittee on the Tax Treatment of ODA Projects

Established: 20 October 2017
Coordinators: Marlene Patricia Nembhard-Parker (Jamaica)

Participants in the Subcommittee:

Natalia Aristizabal Mora (Colombia)
Abdoulfatah Moussa Arreh (Djibouti)
Margaret Moonga Chikuba (Zambia)
Dang Ngoc Minh (Viet Nam)
Patricia Mongkhonvanit (Thailand)
Carmel Peters (New Zealand)
Aart Roelofsen (the Netherlands)

Elfrieda Stewart Tamba (Liberia)
Anthony Mathyela Munanda (International Organization/ATAF)
Norbert Roller (International Organization/WBG)
Joe Stead (International Organization/OECD)
Christophe Waerzeggers (International Organization/IMF)
 Attiya Waris (University of Nairobi)
Iain Steel (Overseas Development Institute) 


The Subcommittee is mandated to address the issues arising from the tax treatment of ODA projects and, in particular, to update and finalize the 2007 Draft Guidelines on the Tax Treatment of ODA projects that were attached to note E/C.18/2018/CRP.5, taking into account, among other things, the annotations included in that document and the written comments sent by Committee members. In carrying on that work, the Subcommittee shall

  • Pay special attention to the experience of developing countries and of governmental and inter-governmental donor agencies.
  • Ensure that its work draws upon and feeds into, as appropriate, the relevant work on the issue done in other fora, especially the Platform for Collaboration on Tax.

The aim of the Subcommittee shall be to present to the Committee a revised version of the 2007 Draft Guidelines for consideration with a view to their adoption at the first meeting of the Committee in 2020. Updates on the progress of the work shall be provided to the Committee at each preceding session. The Subcommittee may request the Secretariat to develop necessary inputs and provide necessary support within its resources.