All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Introduction and methodology


Indirect Tax Leaders is a list of the leading indirect tax advisers in the world.Inclusion in the guide is based on a minimum number of nominations received. Besides the required number of nominations, entrants must also possess (1) evidence of outstanding work in the last year; and (2) consistently positive feedback from peers and clients. Firms and individuals cannot pay to be recommended in Indirect Tax Leaders

It would be easy to reduce indirect taxes to GST, VAT and Customs. But, of course, they are far more numerous, and complex, than that and include other transaction taxes of all kinds and environmental charges, such as carbon taxes, to mention only a few other examples. One thing is for sure, the importance and complexity of indirect taxes is growing as politicians shy away from raising taxes on income and look to raise more money from what their citizens consume. On top of that, some important economies, such as India and China, have decided their indirect tax systems need reform and have embarked on ambitious plans to shake up how they tax consumption at a national level. China's VAT reforms are further along than India's, where it seems there will be no long-promised national system of GST until 2016 at the earliest.

The EU is changing its place of supply rules for providers of digital services, such as publishers, on January 1 2015, and bringing in a mini-one-stop-shop to make registration and payment easier at the same time.

And a national sales tax has been on the list of possible reforms in the US for some years as lawmakers there struggle to come up with ways of narrowing the country's budget deficit and see a nationwide VAT as the way to do it. However, given the hostility Republicans and Democrats feel towards each other, a national sales tax is unlikely to get any further than being a possible change to the tax system.

At a multilateral level, the OECD Global Forum on VAT agreed, at its meeting in April this year, to endorse the international VAT/GST guidelines, which the OECD described as "the first internationally agreed framework for applying national VAT rules to cross-border transactions" and "a big step towards reducing double taxation and under-taxation in trade".

If you add in the increase in global trade, which brings Customs into play, it is clear that indirect tax is an area where it is essential that taxpayers can secure the best advice as they try to reduce uncertainty in their tax affairs.

And that is what this publication, the third edition of International Tax Review's Indirect Tax Leaders' Guide, is all about. Between its covers, you will find the names, and biographies in many cases, of the world's leading indirect tax practitioners, which were collected after an independent research process. It should give taxpayers confidence that if they decide to hire any of these individuals, they will be getting the best in the field.

Ralph Cunningham,

Managing editor, International Tax Review

More from across our site

Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
But experts cast doubt on HMRC's data and believe COVID-19 would have increased the revenue shortfall.
EY’s plan to separate its auditing and consulting businesses might lessen scrutiny from global regulators, but the brand identity could suffer, say sources.
Multinationals are asking world leaders to put a scale on carbon pricing to tackle climate change at the 48th G7 summit in Germany, from June 26 to 28.
The state secretary told the French press that the country continues to oppose pillar two’s global minimum tax rate following an Ecofin meeting last week.
This week the Biden administration has run into opposition over a proposal for a federal gas tax holiday, while the European Parliament has approved a plan for an EU carbon border mechanism.
12th annual awards announce winners
Businesses need to improve on data management to ensure tax departments become much more integrated, according to Microsoft’s chief digital officer at a KPMG event.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree