Mr. Chris Sanger, member of BRITACʘM Advisory Board and his colleagues from EY introduced the impact of tax administration on indirect tax in digital times. Mr. Emeka Nwankwo from ATAF presented VAT considerations in the digital economy and cross border transactions. Keynote speakers of last meeting answered questions of common interest raised by the audience in response to the speeches at the Seminar on October 15, such as the information collected by the online cash register system of NTCA (National Tax and Customs Administration) and differences between billing records and electronic invoice supplied to the Spanish Tax Agency by companies. Representatives from the State Taxation Administration (STA), China shared the experiences on service and management of VAT under digitalization condition.