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  • Angela Merkel was also in the Global Tax 50 2016, 2015 and 2013 Now entering her fourth term as Chancellor, Angela Merkel holds one of the most successful records of leadership in the world. Thanks to the strength of the German economy, Merkel has been able to run on a platform of lower taxes, full employment and a budget surplus.
  • Cecilia Malmström is a new entry this year During her time as the European Commissioner for Trade, Cecilia Malmström has presided over the EU's side of the Comprehensive Economic and Trade Agreement (CETA) with Canada. This kind of free trade agreement stands out as a reminder of what globalisation was like before the protectionist era of US President Donald Trump and Brexit.
  • Tomas Balco is a new entry this year
  • 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.
  • Jeremy Corbyn is a new entry this year The political emergence of Jeremy Corbyn, leader of the British Labour Party, in the 2017 general election put the socialist on the world stage. Corbyn's near-miss election changed the UK's political dynamic.
  • European Commissioner for Economic and Financial Affairs, Taxation and Customs Pierre Moscovici speaks to International Tax Review about the EU’s blacklist of tax havens, the struggle to tackle tax avoidance and how to tax the digital economy.
  • The US Senate voted 51 to 49 to pass an historic tax reform bill on December 2 that is expected to impact Mexico from both a tax and economic perspective.
  • The European Court of Justice’s decision on the possibility of using postal addresses on invoices confirms how the EU VAT Directive should be interpreted. However, the ruling is not restricted to suppliers.
  • After months of gruelling negotiations, the EU and the UK have finally settled on the first parts of a Brexit deal covering the questions around the single market and customs union with major implications for tax policy.
  • Reforming the arm’s-length principle was identified as a priority in the BEPS project, but transfer pricing rules are now more complex than ever. Does the post-BEPS era require a reform of the arm’s-length principle?