Tax practitioners react to International Tax Review’s Global Tax 50

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Tax practitioners react to International Tax Review’s Global Tax 50

5050.jpg

International Tax Review’s Global Tax Top 50 has been as controversial as ever.

Entries include Palaniappan Chidambaram, the Indian Finance Minister; David Gauke, Exchequer Secretary to the UK Treasury; the TEI Global tax Advocacy Taskforce; Algirdas Semeta, tax commissioner for the EU; UK Uncut and the Occupy movements; and Twitter, among a whole host of other global tax influencers.

While the list only runs to 50, the list of influencers in global tax is growing all the time.

Martin Hearson, former tax policy adviser for ActionAid, wrote a list of the five people he felt were missing, including Armando Lara Yaffar, chairman of the UN’s Committee of Experts (tax) and Tizhong Liao, China’s member of the same group; Margaret Hodge of the UK Parliament’s Public Accounts Committee; Savior Mwamba from Zambian NGO Center for Trade Policy and Development; Masatsugu Asakawa and Michelle Levac, who chair the OECD’s Committee on Fiscal Affairs and the Working Party No 6 on intangibles, respectively;.

Tizhong Liao is the deputy director general of international taxation at the Chinese State Administration for Tax and his influence during the UN Committee of Expert meetings and the drafting of the practical manual on transfer pricing was evident. His arguments were strong and reasoned, explaining that developing countries, in particular the BRICS, were not being fairly represented because some decisions were being based on the previous committee, whose members were different.

Reaction on LinkedIn said women were not sufficiently represented in the top 50 list. “Four women out of 50. Five if I count the woman on top of the Wall Street bull, which is not a fair addition,” said one respondent.

While this is again a fair comment, if you look at some of the organisations mentioned, which have women in the lead, such as Janice Lucchesi of TEI and Elaine Kamarck of the Rate Coalition, we have done slightly better.

Marlies de Ruiter, head of the OECD’s tax treaties, transfer pricing and financial transactions division, would have been a worthy inclusion, along with Levac, of the Canada Revenue Agency, mentioned above.

LinedIn commentators also suggested Christine Lagarde, director of the IMF, instead of Nicolas Sarkozy: “after all she was the finance minister in his government and she is now playing a more important role than him on taxes (at least for the world) with her job at the IMF” and Angela Merkel for work trying to get a more tax-consistent Europe.

more across site & shared bottom lb ros

More from across our site

Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be exempt from the applicability of GAAR
Dual-qualified corporate tax specialist Christoph Schimmer joins the firm after stints at Deloitte, Cerha Hempel and DLA Piper
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
LED Taxand’s partner tells ITR about entrepreneurial inspirations, the importance of people skills, and what makes tax cool
Shiny new offices like Ryan’s in London Bridge aren’t just a cost – they signal that a firm is willing to align with its clients’ interests
Darren Graves will succeed Richard Houston, who is set to lead Deloitte EMEA; in other news, Morgan Lewis hired a three-partner tax team in New York
India also signed its first-ever bilateral APAs with France, Ireland, Indonesia and Sweden last year, the CBDT revealed
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
New reforms represent the most seismic shift in Canadian TP legislation since its enactment and a clear inflection point for MNEs, ITR has heard
Spain did not transpose EU VAT rules for SMEs or works of art; in other news, an increased VAT threshold came into force in South Africa
Gift this article