ITR Global Tax 50 2022: John Peterson
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ITR Global Tax 50 2022: John Peterson

Head of the GloBE unit, OECD


John Peterson, head of the unit responsible for the design of the global anti-base erosion rules at the OECD, oversees the work on pillar two and its model rules.

Pillar two may have never been more than an abstract idea without Peterson’s work on the details. His team at the OECD co-released a model framework for the rules in December 2021 to pave the way for countries to draft legislation for pillar two throughout 2022 and 2023.

In 2022, Peterson has been working on reducing overall complexity in pillar two’s model rules after facing some criticism from business groups, including the US Council for International Business and the Business Industry Advisory Committee.

Nevertheless, the world is much closer to a global minimum corporate tax rate than it has ever been. Many governments may choose to improvise the OECD model rules, but Peterson’s design has laid out the fundamentals of the GloBE rules.

The EU and the US are implementing pillar two and many more governments look set to follow their example in 2023. Peterson’s work on the model rules will be the starting point whether governments interpret them in the same way or not.

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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