ITR Global Tax 50 2022: Jair Bolsonaro
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ITR Global Tax 50 2022: Jair Bolsonaro

Departing president of Brazil


Controversial leader Jair Bolsonaro is leaving office after just one term as Brazil’s president, but he has set out the fundamentals for tax reform in Latin America’s leading economy.

While Brazil’s tax reform is still a work in progress, the Bolsonaro administration laid down much of the detail of the changes. Bolsonaro set out a plan for tax reform to align Brazil’s complex transfer pricing (TP) regime with OECD guidelines.

He wanted Brazil to join the OECD, and taking the country back to the arm’s-length principle was a part of the price of doing so. Brazil would have to give up its formulaic system of taxation to comply with OECD standards.

Bolsonaro will soon be leaving his role as president. However, Brazil still hopes to join the OECD under his successor. The return of former president, Luiz Inácio Lula da Silva, widely known as Lula, marks the end of the Bolsonaro years.

Some tax directors are concerned that the victory of Lula could delay the tax reform further, but others think he is unlikely to change course; Lula has set out proposals for raising more tax revenue – and the TP reforms could help achieve this.

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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