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Global Tax 50 2015: Robert Stack

02 February 2016

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Deputy assistant secretary for international tax affairs, US Treasury

Robert Stack
Robert Stack was also in the Global Tax 50 2014

Last year, the Global Tax 50 praised Robert Stack for bucking the trend of reticence among tax officials. The US BEPS representative did not shrink away from the spotlight, contributing widely to media discussion of relevant issues and speaking regularly at related events.

This year, Stack has been praised in particular for defending the rights and interests of the US in multilateral BEPS discussions as part of his role as the lead US delegate to the OECD's Committee on Fiscal Affairs.

With many of his compatriots viewing BEPS discussions as an attack on the US, Stack staunchly defended the arm's-length principle and pushed back against proposed changes to digital economy taxation, among other things.

Stack also criticised the UK's unilateral action to introduce a diverted profits tax (DPT) ahead of final BEPS deliverables. His denunciation of the UK's move – which he said hindered further progress at the OECD-level – also flies in the face of criticism that the US would not actively engage with the multilateral BEPS discussions.

"We understand governments are under enormous pressure to raise revenue and it must be tempting to target non-residents," he said, before expressing his disappointment at the DPT at an event later in the year, at which he went on to say that the DPT's introduction was probably motivated by the impending general election and a desire on the part of the government to be seen as employing a tougher stance on multinational tax avoidance than the opposition Labour party.

"[This] puts a spotlight on the degree to which political pressure can trump policy," said Stack.

The Global Tax 50 2015
View the full list and introduction
The top 10 • Ranked in order of influence
1. Margrethe Vestager 2. Pascal Saint-Amans
3. Wang Jun 4. Arun Jaitley
5. Marissa Mayer 6. Will Morris
7. Ian Read 8. Pierre Moscovici
9. Donato Raponi 10. Global Alliance for Tax Justice
The remaining 40 • In alphabetic order
Brigitte Alepin Andrus Ansip
Tamara Ashford Mohammed Amine Baina
Piet Battiau Elise Bean
Monica Bhatia David Bradbury
Winnie Byanyima Mauricio Cardenas
Allison Christians Rita de la Feria
Marlies de Ruiter Judith Freedman
Meg Hillier Vanessa Houlder
Kim Jacinto-Henares Eva Joly
Chris Jordan Jean-Claude Juncker
Alain Lamassoure Juliane Kokott
Armando Lara Yaffar Liao Tizhong
Paige Marvel Angela Merkel
Zach Mider Richard Murphy
George Osborne Achim Pross
Akhilesh Ranjan Alan Robertson
Paul Ryan Tove Maria Ryding
Magdalena Sepulveda Carmona Lee Sheppard
Parthasarathi Shome Robert Stack
Mike Williams Ya-wen Yang

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