ITR Global Tax 50 2022: Rusudan Kemularia
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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.

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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