of the Global Tax 50 is available.
2013, the number one spot was controversially awarded to
Amazon, Google and Starbucks. As we pointed out last year, the
avoidance scandals involving those three household names shook
up the entire tax world and set the pace and direction of
policy change, prompting automatic information exchange and
country-by-country reporting to jump to the top of the reform
The companies' impact might not have been of the kind they
would have chosen to be remembered for in 2013, and a similar
summary can be made of the man who ousts them from the top spot
for 2014: Jean-Claude Juncker.
Progress made on the G20/OECD BEPS project, coupled with the
explosive LuxLeaks revelations, meant the past 12 months saw
evasion and aggressive avoidance continue to dominate as a
theme influencing tax policy, tax structuring and tax
administration. The makeup of our list largely reflects this
As always, politicians and policymakers account for a number
of spots on the Global Tax 50 list, which is unsurprising given
the power and sway they hold over large groups of taxpayers.
The Global Tax 50 2014 again brings you exclusive interviews
with many of these figures, but that is not all. Aside from
politicians, administrators and taxpayers, this year's list
also features a rock star, a cryptocurrency, and an honourable
mention for the rainforests of the world.
Our top 10, listed in order of influence, is available
exclusively online, while in the magazine you will find our
complete top 50, listed in alphabetical order.
|The members of the Global Tax 50
represent the choices of the International Tax
Review editorial team for those who have had the
biggest impact on taxation during the past 12 months.
While breaking down the entire 50 individually according
to the impact they made in 2014 would require too
granular an approach, this year's list goes further than
previous editions, measuring influence in three bands.
Entrants 1-10 (the top 10) are our Gold influencers,
marked out in the magazine by a gold star next to their
entry; 11-25 are Silver influencers, denoted by a silver
star; and 26-50 are Bronze influencers, recognised by a
We welcome comments on our Global Tax 50. Please share your
thoughts and reactions with us. Do you agree with our entries?
Do you agree with our tiers of influence? Who do you think
should make up next year's list?
Be sure to check out our LinkedIn and Twitter platforms to
take part in these live discussions.
Gold tier - The Top 10
President, European Commission
Wherever the president of the European Commission has gone
this year, controversy has followed more closely than his
shadow, with LuxLeaks the latest and most embarrassing
example of this.
Director, OECD Centre for Tax Policy and
The OECD’s top tax man has continued to exert
considerable influence on all things tax in 2014 and is not
going away anytime soon. The next 12 months will make or
break his OECD legacy as he continues to oversee a rewrite of
international tax rules.
Head of the VAT Unit at the European Commission
VAT collection in the EU is set to change dramatically
from January 1 2015. The head of the European
Commission’s VAT Unit has been central to
pushing through these developments.
This group of investigative journalists grabbed the
attention of the tax world in October, when it publicly
released documents revealing information about tax rulings
agreed between multinational companies and the Luxembourg tax
US treasury secretary
The US Treasury Secretary has acted to curb inversions
after 2014 saw a number of US-based multinationals consider
UK chancellor of the exchequer
The UK took a lead role in international efforts to clamp
down on tax evasion and aggressive avoidance through its 2013
G8 presidency. Building on this in 2014, the chancellor also
stands out among counterparts for balancing this stance with
a competitive domestic regime.
Chinese tax commissioner
China’s tax minister is improving taxpayer
services by dragging the country’s compliance
systems into the 21st century. He is also steadfast in his
commitment to stamping out evasion in the vast country.
US multinational corporations
Fiiiighting, out of the red corner. These multinationals
stood across the ring from Democratic Treasury Secretary Jack
Lew in the inversions debate that dominated US tax news in
Commissioner general, Tanzania Revenue Authority
The commissioner general of the Tanzania Revenue Authority
is a rising star among African tax commissioners. The former
Barclays man has set himself a target of collecting 19.9% of
GDP in taxes by 2018 and initiated various reforms in 2014 to
Global policy adviser for GE and chairman of the BIAC Tax
and Fiscal Affairs Committee
The GE man wears many hats. Progress on BEPS issues in
2014 has kept him busy as he continues to fight for business
interests in multilateral fora by presenting a consistent,
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