ITR Global Tax 50 2022: Pascal Saint-Amans
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ITR Global Tax 50 2022: Pascal Saint-Amans

Former director of the Centre for Tax Policy and Administration, OECD


Pascal Saint-Amans stepped down as the OECD’s tax chief on November 1 2022 after more than 10 years of service. He leaves behind a legacy of hard-won reforms that have transformed international tax policy.

Before he retired, Saint-Amans was widely considered to be the most influential figure in international tax. He spent much of 2022 fighting to keep the momentum going behind pillar two implementation, while trying to settle the details of pillar one.

He brokered the October 2021 agreement on pillar one and two with innumerable stakeholders, from tax professionals to politicians, across 137 countries. This on its own was a landmark achievement.

The BEPS project secured in 2015 itself was enough of a legacy for any OECD tax director. Saint-Amans delivered the 15-point action plan of measures to tackle tax avoidance in just two years. This included a new multilateral instrument that has since been signed by at least 100 countries.

Pillars one and two have proven to be even more ambitious. Pillar two looks set to become part of the international order in 2024, while pillar one still faces significant political obstacles. There is a danger that the world will continue to drift into unilateralism if the latter fails.

Whatever happens, Saint-Amans will have a place in the history books.

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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