Global Tax 50 2014: Alex Salmond

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Global Tax 50 2014: Alex Salmond

Former first minister of Scotland

Alex Salmond

Alex Salmond is a new entry this year

Alex Salmond, former Scottish first minister and leader of the Scottish National Party (SNP), may have lost the referendum on independence for Scotland in September, but the campaign for self-government, which he led, has had a profound impact on the tax system there. Even before the vote on September 18, plans were already in place to give Scotland power to raise some tax revenue and administer the system. The Scotland Act, passed by the UK Parliament in 2012, allowed the government in Edinburgh to set what is described as the Scottish rate of income tax and raise two new taxes – Land and Buildings Transaction Tax and Scottish Landfill Tax – from April 2015. A new agency – Revenue Scotland – will administer the two new charges.

But more momentous changes are in the offing now. The day after the vote, David Cameron, the UK prime minister and a member of the Global Tax 50 in 2013, set up a cross-party group to agree on what new powers Scotland should get over all areas of government, not just tax. Though it did not go as far as the SNP wanted, such as giving the Scottish Government control over corporation tax, the Smith Commission proposed that, as well as the two new taxes, Scotland should get the revenue from the first 10 percentage points of the standard rate of VAT, receive all the tax revenue from the employment income of Scottish individual taxpayers and control Air Passenger Duty and the Aggregates Levy.

The Smith Commission was a reaction to the fear among the supporters of the union between Scotland and the rest of the UK that after September 19 they could end up dealing with another country. It was the zeal and prowess Alex Salmond, who stepped down as first minister and SNP leader shortly after the vote, brought to the campaign which changed the Scottish tax system forever.

The Global Tax 50 2014

View the full list and introduction

Gold tier (ranked in order of influence)

1. Jean-Claude Juncker  2. Pascal Saint-Amans  3. Donato Raponi  4. ICIJ  5. Jacob Lew  6. George Osborne  7. Jun Wang  8. Inverting pharmaceuticals  9. Rished Bade  10. Will Morris


Silver tier (in alphabetic order)

Joaquín AlmuniaAppleJustice Patrick BoyleCTPAJoe HockeyIMFArun JaitleyMarius KohlTizhong LiaoKosie LouwPierre MoscoviciMichael NoonanWolfgang SchäubleAlgirdas ŠemetaRobert Stack


Bronze tier (in alphabetic order)

Shinzo AbeAlberto ArenasPiet BattiauMonica BhatiaBitcoinBonoWarren BuffettECJ TranslatorsEurodadHungarian protestorsIndian Special Investigation Team (SIT)Chris JordanArmando Lara YaffarMcKessonPatrick OdierOECD printing facilitiesPier Carlo PadoanMariano RajoyNajib RazakAlex SalmondSkandiaTax Justice NetworkEdward TroupMargrethe VestagerHeinz Zourek

more across site & shared bottom lb ros

More from across our site

Effective audit management requires more than documentation; it’s the way taxpayers engage that can shape audit direction, manage procedural ambiguity, and preserve options for appeal or litigation
American advisers are falling short of client expectations when it comes to providing value-added services, but remaining tight-lipped won’t make the problem go away
Awards
The Social Impact Awards unveil new categories to reflect a changing legal and social landscape
Australia's approach to tax policy has undergone significant shifts in recent years, reflecting global trends and unique domestic considerations. These developments merit close attention from tax professionals
The UK has temporarily dodged the 50% rate due to a trade deal signed with the US in May; in other news, Ryan acquired a Northern Irish tax firm
Following a $28 million funding round, Aibidia wants to ‘double down’ on the US market via partnerships with the ‘big four’, the Finnish TP tech provider’s CEO tells ITR
The Luxembourg-based TP leader tells ITR about relishing the intellectual challenge of his practice, his admiration for Stephen Hawking, and what makes tax cool
The case to determine whether the tariff regime is constitutional will eventually find its way to the US Supreme Court, ITR has also heard
In other news, the Council of the EU pledged support to a CBAM simplification and exemption initiative, and Portugal issued new VAT filing guidance
While Brazil’s sweeping tax updates are a triumph for modernisation, Giuliano Gioia of Sovos warns that MNEs with a Brazilian footprint should be prepared for a short and sharp adjustment
Gift this article