The purpose of this project is to prepare a background paper that will provide a comparative analysis of the taxation of digitally delivered financial services in the telecommunications and broader digital financial sector (‘DFS/telco’) and traditionally-delivered financial sector (‘FS’) services. The study highlights issues and disparities across a group of nine low-income and lower-middle-income countries in sub-Saharan Africa (countries covered: Côte d’Ivoire, Ghana, Zimbabwe, Burundi, Rwanda, Kenya, Uganda, Tanzania and South Sudan).


Hannelore Niesten

Hannelore Niesten is an ICTD consultant working as a Research Officer for the DIGITAX programme. Hannelore holds a PhD in Law from Maastricht University and Hasselt University (double degree), an LLM in Business and Finance law from George Washington University, Advanced Masters in Tax Law and Notary Law from the Catholic University of Louvain, and Masters in Globalization and Law, and European Law from Maastricht University.

Christopher Wales

Christopher Wales is an ICTD consultant working as an Associate Research Fellow with the DIGITAX programme. He has worked with Prime Ministers and Finance Ministers in many countries on economic and fiscal policy, fiscal institutions, revenue administration, labour market issues and pension policy. Chris is currently Chairperson of the Board of Directors of the Rwanda Social Security Board, member of the Council of the Institute for Fiscal Studies, and member of the Advisory Board of the Oxford University Centre for Business Taxation, which he was instrumental in founding.