The Thai government is looking into the potential of imposing a value-added tax to mobile apps and income tax on transactions carried out in apps, according to Bangkok Post.

The Department of Revenue’s director general, Sutthichai Sangkamanee, said such a tax could be imposed under taxation law.

But with many app providers based outside Thailand, the initiative would require international cooperation. Sutthichai said the move would need to be discussed by international groups such as the Study Group on Asian Tax Administration and Research.

Peerapat Poshyanonda, a Revenue Department tax adviser, told Bangkok Post there is no international law to require app publishers to return VAT to the governments of countries where apps are downloaded.

The potential of imposing the taxes through double taxation treaties with 55 countries is one option being considered.

It is estimated there are 14 to 15 million smartphones in use in Thailand, with apps and content services worth THB15 billion ($479 billion) annually.