ITR Global Tax 50 2022: Rusudan Kemularia
Head of TIWB secretariat
With over a decade of experience in global tax policy, Rusudan Kemularia takes her place again in ITR’s Global Tax 50.
Before joining the Tax Inspectors Without Borders (TIWB) in 2019, Kemularia was vice minister of finance in Georgia and appointed secretary to Parliament and co-chair of the tax dispute resolution counsel.
She mainly worked on leading tax reforms and double taxation treaties. She also negotiated the new transfer pricing regime in Georgia. Her efforts to reform tax regimes and treaties have led her to become a prominent name in tax.
At TIWB, a joint initiative of the OECD and UN that assists developing countries, she leads projects that support more than 60 countries in building tax audit capacity.
While the global pandemic delayed audit investigations, TIWB works to ensure jurisdictions can continue their efforts to tackle tax avoidance and evasion.
In June 2022, a joint initiative led by the OECD and the UN enabled countries including Mongolia and Rwanda to gain further tax assistance. Five months later, the TIWB revealed that its work had helped authorities collect an additional $1.7 billion in tax.
With the growing economic turmoil around the world, countries facing recession will need to raise revenue in the near future. For now, TIWB will be able to continue its work and help developing countries gain access to resources as well as building capacity.
Kemularia has a big role to play in 2023.