ITR Global Tax 50 2022: Benjamin Angel
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ITR Global Tax 50 2022: Benjamin Angel

Director of direct taxation, coordination, economic analysis and evaluation, European Commission


With almost 30 years of working at the European Commission, it’s fair to say that Benjamin Angel is a prominent figure in tax.

He started as an administrator at the Commission after having graduated from the well-known business school at HEC Paris. Today, Angel is the director of direct taxation, tax coordination, economic analysis and evaluation at the Commission.

He oversees numerous policy issues that relate to direct taxation including the OECD/G20 discussions.

Most notably, Angel has worked on EU tax reforms such as the Business in Europe: Framework for Income Taxation (BEFIT), the common consolidated corporate tax base, and public country-by-country reporting (CbCR) requirements.

In October 2021, he supported a fast-tracked OECD agreement with the EU to complement the tax transparency agenda.

While the Commission has always supported the endorsement of a global minimum tax of 15%, the process has not been that easy. A year later, the debate is still open.

On BEFIT, Angel said in October 2022 that the tax measure would consolidate profits of EU corporate groups into one tax base. He claimed it would simplify compliance and boost investment.

Angel has also warned jurisdictions over their lack of tax transparency this year, stating that a failure to adopt CbCR could place them on the EU tax haven grey list.

Countries such as Romania have since announced the planned implementation of the public CbCR requirement.

Perhaps more tax transparency in the EU is on the agenda for next year.

Global Tax 50 2022

Breaking down the entire 50 individually according to the impact they made would require too granular an approach. Each entry is in alphabetical order as part of categories, i.e. individuals, to make it simpler to navigate.

Industry figures
Tax authorities
Public officials
Noteworthy individuals
Vice president of global transfer pricing and tax disputes, Johnson & Johnson
Chair of tax policy group, BusinessEurope
Director and head of international tax for Meta Latin America
Head of transfer pricing, AstraZeneca
Executive vice president of global tax and treasury, Unilever
Global head of tax, Siemens
Chair of the taxation committee, USCIB
Chair of the tax committee at BIAC
Commissioner of the Canada Revenue Agency
Commissioner of SARS
Minister of Revenue, New Zealand
Former IRS commissioner
Commissioner of the State Tax Administration
Executive secretary of ATAF
Director of direct taxation, coordination, economic analysis and evaluation, European Commission
Minister of finance, budget and national planning, Nigeria
US president
Departing president of Brazil
Secretariat of the economy, Mexico
Acting Head of the Tax Policy and Statistics Division, OECD
Co-chairs of the UN Committee of Experts on International Cooperation in Tax Matters (UN Tax Committee)
Commissioner for the economy, European Commission
Minister of finance, Indonesia
Head of TIWB secretariat
Prime minister of Japan
US senators
Director-general of the Public Debt Management Office, Thai Ministry of Finance
Chair of the House Ways & Means Committee
Director of the OECD’s Centre for Tax Policy and Administration
Head of the GloBE unit, OECD
President of Colombia
Acting deputy director of the Centre for Tax Policy and Administration, OECD
Former director of the Centre for Tax Policy and Administration, OECD
Lord of Kingswood, UK
Minister of finance and corporate affairs, India
UK prime minister and chancellor of the exchequer
Chair of the Senate Finance Committee
Secretary of the US Treasury
CEO and global chairman, EY
Tax attorney, blogger and podcaster, Taxgirl
Former Uber lobbyist
Director of Tax Research UK
Director of Tax Policy Associates
CEO of Opportunity Green
Chief executive of Tax Justice Network
Acting director of TaxWatch
Former responsible tax lead at PIRC
Chief executive of Fair Tax Foundation
Director of the ICIJ
Principal analyst for CICTAR
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