Global Tax 50 2015: Lee Sheppard

Lee Sheppard was also in the Global Tax 50 2012

For Lee Sheppard, contributing editor to Tax Analysts' Tax Notes, known for her controversial, but always interesting, methods of presenting corporate tax news and analysis, the changing international tax environment of 2015 presented more fertile ground for divisive coverage.

Originally trained as a lawyer (at Northwestern University School of Law), though she has not practised since the 1970s, Sheppard has worked at Tax Notes for 30 years after a stint at McDermott Will & Emery in Chicago.

She is regarded as having a largely 'pro-government' stance, rather than being a corporate patsy, but is not the type of character that can be easily pigeon-holed.

Not one to mince her words, Sheppard opened an article for Forbes in May with the line:

"Multinationals have too much cash. So we should tax it away from them."

Of course, her home country in the US has continued to frustrate many by its continued inaction on tax reforms. The need for corporate tax reform in the US is shaping up to be a big theme again in 2016 (even if any action ahead of November's election is out of the question) and Sheppard will again exert her influence as a contributor to, as well as commentator on, that debate.