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Rasmus Corlin Christensen is a new entry this year Rasmus Corlin Christensen researches international tax as a PhD fellow at Copenhagen Business School, and is also a keen participant in what's become known as the #TaxTwitter community, where experts from around the globe discuss tax.

The Estonian presidency of the Council of the European Union is a new entry this year Estonia picked up the baton of the EU presidency from Malta in July this year, and has worked hard towards establishing clearer tax systems for VAT and the digital economy. The Council of the European Union negotiates and adopts new legislation, which means that anything on the Estonian presidency's agenda could have a big impact on all EU member states.

The State Administration of Taxation (SAT) has had a remarkable year of achievements, both domestically and globally, securing SAT Commissioner Wang Jun a position in this year's Global Tax 50.

TaxCOOP is an international conference focused on advancing inclusivity in tax policy discourse around global tax reform as well as highlighting good tax policy.

International Consortium of Investigative Journalists (ICIJ) was also in the Global Tax 50 2016, and 2014 The International Consortium of Investigative Journalists (ICIJ) has once again compiled documents that lay bare the tax affairs of those who would rather they were kept secret, this time in the Paradise Papers released on November 5.

Chris Jordan is coming up to his fifth year as Australia's commissioner of taxation, and there have been numerous triumphs since his appointment.

Maya Forstater is a new entry this year Nobody quite digs into tax data like Maya Forstater. London-based Forstater has made it her mission to assemble and analyse data that provides a base for meaningful dialogue on tax trends through her blog and blog Twitter activity under the handle @MForstater.

The European Parliament Committee of Inquiry into Money Laundering, Tax Avoidance and Tax Evasion (PANA) is a new entry this year The PANA Committee was set up in June 2016, after the Panama Papers – a leak of 11.5 million files from offshore law firm Mossack Fonseca that shed light on the tax affairs of government officials, celebrities and business people. The committee has conducted a comprehensive investigation into tax avoidance, tax evasion and money laundering, and has influenced the debate on everything from protection of whistleblowers to EU tax law. Although the investigation is finished and the committee dissolved on December 8, its findings will have an impact on tax policy debate for years to come.

Pierre Moscovici was also in the Global Tax 50 2015 and 2014 As one of the most important agenda-setters for EU tax policy, European Commissioner Pierre Moscovici has made it into this year's Global Tax 50 after one year of absence. Moscovici oversees tax policy in his role on the European Commission. He speaks to International Tax Review about the achievements of the past year and what lies ahead in 2018.

James Karanja is a new entry this year Taxation plays a crucial role in promoting sustainable economic development. Research reveals that developing countries, which are generally put at a disadvantage because of weak capacities and corruption, collect tax revenues of only 15% (on average) of GDP. As a result of mounting pressure for a global solution, the demand for a programme that works to strengthen tax audit capacities, deepen international co-operation and increase transparency and compliance in MNEs led the OECD and the United Nations Development Programme (UNDP) to launch a partnership for a joint initiative that could level the playing field.