Global Tax 50 2014: Alex Salmond
International Tax Review is part of the Delinian Group, Delinian Limited, 4 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2024

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 systemthere. 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 taxand 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 ministerand 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 & bottom lb ros

More from across our site

Amount B is meant to increase simplicity and reduce uncertainty, but US TP specialists claim it may lead to controversy
Tax Foundation economist Alan Cole also signalled that pillar two has a 'considerable chance' of failing
The Labour Party is working hard to convince business that it will bring stability to tax policy if it wins the next UK general election. But it will be impossible to avoid creating winners and losers
Burrowes had initially been parachuted into the role last summer to navigate the fallout from the firm’s tax leaks scandal
Barbara Voskamp is bullish on hiring local talent to boost DLA Piper’s Singapore practice, and argues that ‘big four’ accountants suffer from a stifled creativity
Chris Jordan also said that nations have a duty to scrutinise the partnership structures of major firms, while, in other news, a number of tax teams expanded their benches
KPMG has exclusive access to the tool for three years in the UK, giving it an edge over ‘big four’ rivals
But the US tax agency’s advice is consistent with OECD guidance and shouldn’t surprise anyone, other experts tell ITR
A survey of more than 25,000 in-house counsel reveals that diversity initiatives are a high priority when choosing external counsel
The report is aimed at helping 'low-capacity countries', the OECD has claimed
Gift this article