Global Tax 50 2015: Magdalena Sepulveda Carmona
International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX
Copyright © Legal Benchmarking Limited and its affiliated companies 2024

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

Global Tax 50 2015: Magdalena Sepulveda Carmona

Senior research fellow, UNRISD; commissioner, ICRICT

Magdalena Sepulveda Carmona

Magdalena Sepulveda Carmona is a new entry this year

Magdalena Sepulveda Carmona is a senior research fellow at the United Nations Research Institute for Social Development (UNRISD) and a commissioner of the Independent Commission for Reform of International Corporate Taxation (ICRICT), which seeks to promote debate on international corporate tax reform that is wider and more inclusive than is possible through any other existing forum.

The Chilean lawyer has unquestionable pedigree in the areas of development, human rights and economic inequality, having previously held roles including: UN special rapporteur on extreme poverty and human rights between 2008 and 2014; and research director at the International Council on Human Rights Policy (ICHRP) between 2006 and 2012.

And she has brought the same zeal to her work on taxation. In November she wrote a piece for the Huffington Post – 'It's time for companies to lead the fight against tax dodging' – in which she pointed out that meeting Sustainable Development Goals (which have been agreed) will cost developing countries "more than could ever be delivered by aid".

"Developing countries must be empowered to collect the taxes they need to end poverty," she urges. "Critical to this is tackling corporate tax avoidance."

Sepulveda highlighted the example of Caroline Muchanga, a stall holder in Zambia who she says paid more tax than the British-owned multinational Zambia Sugar.

"While she struggled to buy school books for the children, her corporate neighbour used clever tricks and tax havens to reduce its tax bill to near zero," Sepulveda claims.

But, rather than adopt the Rottweiler-esque 'we are right, you are wrong; we are good, you are evil' attitude of some other campaigners, Sepulveda is pragmatic, highlighting apparent inequalities publicly but also appealing to "good businesses" to "recognise that they too must play their part".

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

more across site & bottom lb ros

More from across our site

View the Social Impact EMEA Awards 2024 shortlist and join us on September 12 at The Waldorf Hotel in London
The announcement is due to be made during the country’s Union Budget statement next week, according to reports
Around 30 roles are to be cut as the firm’s tax controversy and disputes practice will be incorporated into its tax division
The Labour Party has made ambitious commitments to close the UK’s ‘tax gap’, but how can they do it, and what will it mean for business?
The refreshed leadership team does not include Paddy Carney, who previously made headlines for her dual role on PwC Australia’s and PwC International’s boards
Nusetti, global tax head at pharmaceutical company Lupin, tells ITR about being a tax magician, military aspirations and what makes tax cool
The UK tax agency unsuccessfully argued that a software company was not entitled to R&D tax relief
Pillar two anticipation may have led to stable international corporation tax rates according to the OECD; in other news, A&M has continued its lateral hiring spree
Singapore faces controversies with many trade partners and needs to constantly keep tax guidelines up to date, a local tax expert told ITR
With HMRC’s renewed enforcement focus, it’s as important as ever for UK companies to get their NRD compliance affairs in order, writes Lewin Higgins-Green of FTI Consulting
Gift this article