UPDATE: a more recent version of the Global Tax 50 is available.
Last year, the OECD's top tax man, Pascal Saint-Amans, was chosen by us as the world's most influential person in tax. Indeed, many of the people featured in this list are policymakers and politicians, for the sheer power they wield.
This year, however, the global tax agenda has rather run away from policymakers and they are struggling to play catch-up with increasingly vocal demand from the public and the media to crack down on tax avoidance.
Reflecting this, the surprise number 1 spot goes jointly to Starbucks, Amazon and Google. The avoidance scandals involving these three household names shook up the tax world and set the pace and direction of policy change, bringing country-by-country reporting, automatic information exchange and transfer pricing reform to the fore. The three multinational companies may not have had the influence they might have chosen, but they have had a big impact nonetheless.
Our Top 10, listed in order of influence, is available exclusively online, while in the magazine you will find our complete Top 50, listed in alphabetical order.
We welcome comments on our Global Tax 50. Please tell us if you agree or disagree, and who you think should make up next year's list.
Be sure to check out our LinkedIn and Twitter platforms to take part in these live discussions.
You can also compare this year's list against last year's list and the 2011 list.
The Top 10
Multinational corporations
The Starbucks, Amazon and Google controversies focused the debate on corporate tax avoidance in public minds. The three gave evidence about their tax planning to the UK House of Commons's Public Accounts Committee in December 2012.
Director, OECD Centre for Tax Policy and Administration
The head of tax at the OECD, Pascal Saint-Amans, is leading the global action against BEPS.
Prime Minister, UK
Chairing the G8 this year, David Cameron helped put tackling tax avoidance at the heart of the global agenda.
European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud
An ambitious reformer, Algirdas Semeta remains the most powerful man in tax across the EU.
The fourth estate
Journalists from all over the world seized on the tax avoidance story during 2013, writing and broadcasting material about multinationals' tax and transfer pricing planning that had previously been rarely discussed in public.
Global tax policy adviser, GE
Will Morris is fighting business's corner in tax policy development.
Director, Tax Research
From fringe activist to mainstream influence, Richard Murphy is setting the tax agenda in a way that must be frightening for his opponents.
Chairman, UN Tax Committee
Armando Lara Yaffar has been praised for his handling of the UN tax committee, which is becoming a standard setter for developing countries.
Researchers, France
Nicolas Colin and Pierre Collin drafted a report which is likely to set tax legislation in France on a new course.
Chairwoman, UK Parliament's Public Accounts Committee
While certainly controversial, Margaret Hodge's part in tax policy over the past year is indisputable.
What do you think of the top 10? Is there anyone missing from the top 10? Have your say on Twitter (#GlobalTax50) or LinkedIn. Share this article on twitter.
The complete Global Tax 50
Prime Minister, Australia
Prime Minister, Japan
Executive
Chief secretary to Treasury, UK
Chief justice, Supreme Federal Court of Brazil
Head of consumption taxes, OECD Centre for Tax Policy and Administration
Max Baucus, chairman, Senate Finance Committee; Dave Camp, chairman, House Ways and Means Committee
Head of secretariat, OECD Global Forum on Transparency and Exchange of Information for Tax Purposes
Advisers
Former Assistant Treasurer, Australia
Governments
Journalist, Private Eye
VP and global head of indirect tax, BP
Prime Minister, UK
Minister of Finance, India
Director, Centre for the Study of African Economies
Researchers, France
Apple CEO and Google Executive Chairman
Head of the OECD's Tax Treaty, Transfer Pricing and Financial Transactions division
Senior counsel, US Internal Revenue Service
Chairman, US Financial Accounting Standards Board
Judge, High Court of Justice Chancery Division
Chairwoman, UK Parliament's Public Accounts Committee
Non-governmental organisation
Chief Executive Officer, Barclays Bank
Minister of Finance, China
Vice president and international tax counsel, United States Council for International Business (USCIB)
Deputy commissioner, Australian Taxation Office
Chairman, UN Tax Committee
Chairman, US Senate Permanent Subcommittee on Investigations
Deputy director, Chinese State Administration of Taxation International Department
Executive vice president, tax and corporate structure, Royal Dutch Shell
Chancellor, Germany
General administrator of the Large Taxpayers Unit, Mexican Tax Administration (SAT)
Global tax policy adviser, GE
Director, Tax Research
Minister of Finance, Ireland
Academic
Senator, US
Deputy director general, Dutch Tax and Customs
President, Russia
Competent authority, India
Non-governmental organisation
Director, OECD Centre for Tax Policy and Administration
Economist
Multinational corporations
European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud
The fourth estate
Industry association
Head of Federal Department of Finance, Switzerland
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