Global Tax 50 2016

1. 12/15/2016 Global Tax 50 2016 | International Tax Review
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Methodology
The members of the Global Tax 50
represent the choices of the
International Tax Review
editorial team, who decided who
or what they thought has had the
biggest impact on taxation during
the past 12 months. Breaking
down the entire 50 individually
according to the impact they
made in 2016 would require too
granular an approach, so the
magazine list is ordered
alphabetically for ease of
navigation, while online you can
view the top 10 influencers, set
apart for their particular
contributions.
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Global Tax 50 2016
15 December 2016
Now in its sixth year, International Tax Review’s Global
Tax 50 provides a rundown of the most influential
individuals, organisations and geopolitical events in the
tax world. Anjana Haines introduces this year's Global
Tax 50 2016.
The number one spot on
the Global Tax 50 has
been retained by
Margarethe Vestager for a
second year after she
announced the landmark
state aid decision
concerning Apple’s tax
rulings with Ireland. She
has been surrounded by
media attention as a
result of the decision and
has faced a backlash of
criticism from the parties
involved and US
politicians, among others.
In 2016, the Global Tax
50 was topped by Jean­
Claude Juncker, the
European Commission president, who found himself in a
maelstrom of media attention and calls for his resignation over
accusations of hypocrisy and conflict of interest in relation to
European Commissions investigations into tax competition and
state aid, following the LuxLeaks scandal. A year earlier, the top
spot was a shared entry, with Amazon, Google and Starbucks
collectively after the public outcry over their tax affairs.
The increased scrutiny of the multinationals’ tax affairs ­ and of
the tax rulings multinationals have with jurisdictions around the
world, though particularly in Europe ­ have driven the changes
that were witnessed in 2016. Through Vestager’s role, more tax
rulings were deemed illegal under state aid rules, while many

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countries made changes that boosted corporate transparency and
tackled profit shifting practices.
As in previous editions, politicians and policymakers make up a
majority of the list, though it also recognises academics, authors,
campaigners, CEOs, and judges, among others.
The full list of the 50 most influential people in tax will be
published on December 14.
We welcome comments on our Global Tax 50. Please share your
thoughts and reactions. Do you agree with our entries? Who do
you think should make up next year's list and why?
Be sure to check out our LinkedIn, Twitter and Facebook
platforms to take part in these live discussions.
Tweet this #GlobalTax50 LinkedIn group
The Top 10 ranked in order of
influence
Margrethe Vestager
European competition commissioner
The EU competition commissioner has
had a busy year scrutinising the tax
affairs of multinational enterprises and
member states. She has topped this year's
Global Tax 50 list for her most notable
decision concerning Apple's tax rulings
with Ireland.

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The International Consortium of
Investigative Journalists
Network of journalists
The International Consortium of
Investigative Journalists (ICIJ) has
established itself as a major player in the
world of tax with leaks of confidential
information leading to substantial
legislatives changes worldwide.
Brexit
Geopolitical event that has created
unprecedented tax uncertainty
The narrow vote by the people of the UK
to leave the European Union in a
referendum on June 23 took the world ­
and much of the UK itself ­ by surprise.

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Arun Jaitley
Minister of finance, India
Arun Jaitley has pulled a hat­trick and
remained in the Global Tax 50 for the
third year running for his continued
efforts to overhaul India's tax system and
rid it of corruption and opaque policies.
Jacob Lew
Secretary of the treasury, US
Jacob Lew returns to the Global Tax 50
this year due to his influential tax changes
that saw big business deals collapse. He
has also been vocal in calling for US tax
reform in the wake of the state aid
investigations by the European
Commission.

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Antoine Deltour and Raphaël
Halet
Former PwC employees and
whistleblowers
Antoine Deltour and Raphaël Halet are
new entries to this year’s Global Tax 50
for their involvement in the infamous tax
scandal, the LuxLeaks, which has been
influential in political dialogue to tackle
tax avoidance, improve transparency and
protect whistleblowers.
Operation Zealots
Court reform in Brazil
Operação Zelotes, or Operation Zealots,
was a two­year police investigation into
court corruption in Brazil that resulted a
complete closure and overhaul of the tax
courts, with the ramifications still being
felt today. While the police investigation
ran from 2013 to 2015, its aftermath has

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been felt most keenly by taxpayers in
2016. Since the courts reopened, they are
far more likely to find in favour of the tax
authorities.
Guy Verhofstadt
Lead Brexit negotiator for the
European Parliament; Chair of the
Alliance of Liberals and Democrats
for Europe
When former Belgian Prime Minister Guy
Verhofstadt was appointed as the lead
Brexit negotiator for the European
Parliament, dismay rippled through the
halls of Westminster ­ at least among UK
politicians hoping for an easy process in
negotiating its exit from the EU.
Theresa May (and the 'three
Brexiteers')
Prime Minister and Brexit
negotiation chiefs: Boris Johnson,
Liam Fox and David Davis

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What do you think of the top 10? Is there anyone missing from the
top 10? Have your say on Twitter (#GlobalTax50) or LinkedIn.
Share this article on twitter.
The remaining 40 in alphabetic order
Liam Fox and David Davis
Theresa May became the UK Prime
Minister on July 13 2016 and, given the
scale of the challenge that Brexit poses,
she faces perhaps the most difficult
tenure of any UK premier since the
Second World War.
Donald Trump
US President­elect
President­elect Donald Trump sits high
on this list after winning November's
seismic US election, which means that the
Republic party holds the House of
Representatives, the Senate, the executive
Court and the Supreme Court. A clean
sweep.
Kemi Adeosun Piet Battiau Elise Bean

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Monica Bhatia
Allison
Christians Tim Cook
Rita de la
Feria Caroline Flint
Judith
Freedman
Chrystia
Freeland
Pravin
Gordhan Orrin Hatch
Meg Hillier
Mulyani
Indrawati Lou Jiwei
Paul Johnson
Stephanie
Johnston Chris Jordan

9. 12/15/2016 Global Tax 50 2016 | International Tax Review
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Pravind
Jugnauth Wang Jun
Jean­Claude
Juncker
Kathleen
Kerrigan
Christine
Lagarde
Werner
Langen
Jolyon
Maugham Angela Merkel
Narendra
Modi
Will Morris
Michael
Noonan
Grace Perez­
Navarro
Platform for
the
Collaboration
on Tax
Donato
Raponi
Pascal Saint­
Amans

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Global Tax 50 2016: Pascal Saint­Amans
Director, OECD Centre for Tax Policy and Administration
13 December 16
Global Tax 50 2016: Stephanie Johnston
Senior reporter at Tax Analysts
13 December 16
Global Tax 50 2016: Will Morris
Global tax policy director, GE; chairman, BIAC tax and fiscal
affairs committee
13 December 16
Global Tax 50 2016: Werner Langen
Chair of the European Parliament committee of inquiry into
money laundering, tax avoidance and tax evasion (PANA)
13 December 16
Global Tax 50 2016: Platform for the Collaboration on Tax
The Platform encourages the cooperation between international
organisations on tax issues
Heather Self Robert Stack
Tax Justice
Network
The Gulf
Cooperation
Council (GCC)
Transparency
International
US Committee
on Ways and
Means
Rodrigo
Valdés
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