ITR Global Tax 50 2022: Alan McLean
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ITR Global Tax 50 2022: Alan McLean

Chair of the tax committee at BIAC


A former tax supervisor at a ‘big four’ firm, Alan McLean has worked at energy company Shell for more than 30 years.

At Shell, he is responsible for managing the tax affairs of the group’s companies in over 80 countries.

From policy to dispute resolution and strategy, McLean is an expert in tax. As executive vice president controller, he is responsible for reporting any governance or risk to the company.

But his work does not stop at Shell. McLean is chair of the tax committee of Business at the OECD (BIAC) and has become a key voice at the organisation, especially when it comes to pillar two and other reform packages.

In January 2022, McLean did not hide his criticism over the OECD model rules on pillar two. The BIAC tax chair said the policy failed to fairly address the issues with the global anti-base erosion (GloBE) rule and suggested reducing the GloBE attribution or applying a top-up tax in the year when the base erosion benefits the company.

But McLean also made comments regarding the OECD’s pillar one safe harbour. In September, he argued that the OECD should revise the progress report and seek further simplicity and clarity.

While the OECD continues its effort to implement the two-pillar solution in 2023, we are sure to be hearing more from McLean.

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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