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Methodology The members of the Global Tax 50represent the choices of theInternational Tax Revieweditorial team, who decided whoor what they thought has had thebiggest impact on taxation duringthe past 12 months. Breakingdown the entire 50 individuallyaccording to the impact theymade in 2016 would require toogranular an approach, so themagazine list is orderedalphabetically for ease ofnavigation, while online you canview the top 10 influencers, setapart for their particularcontributions.

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Global Tax 50 2016

15 December 2016

Now in its sixth year, International Tax Review’s GlobalTax 50 provides a rundown of the most influentialindividuals, organisations and geopolitical events in thetax world. Anjana Haines introduces this year's GlobalTax 50 2016.

The number one spot onthe Global Tax 50 hasbeen retained byMargarethe Vestager for asecond year after sheannounced the landmarkstate aid decisionconcerning Apple’s taxrulings with Ireland. Shehas been surrounded bymedia attention as aresult of the decision andhas faced a backlash ofcriticism from the partiesinvolved and USpoliticians, among others.

In 2016, the Global Tax50 was topped by Jean­Claude Juncker, theEuropean Commission president, who found himself in amaelstrom of media attention and calls for his resignation overaccusations of hypocrisy and conflict of interest in relation toEuropean Commissions investigations into tax competition andstate aid, following the LuxLeaks scandal. A year earlier, the topspot was a shared entry, with Amazon, Google and Starbuckscollectively after the public outcry over their tax affairs.

The increased scrutiny of the multinationals’ tax affairs ­ and ofthe tax rulings multinationals have with jurisdictions around theworld, though particularly in Europe ­ have driven the changesthat were witnessed in 2016. Through Vestager’s role, more taxrulings were deemed illegal under state aid rules, while many

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countries made changes that boosted corporate transparency andtackled profit shifting practices.

As in previous editions, politicians and policymakers make up amajority 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 bepublished on December 14.

We welcome comments on our Global Tax 50. Please share yourthoughts and reactions. Do you agree with our entries? Who doyou think should make up next year's list and why?

Be sure to check out our LinkedIn, Twitter and Facebookplatforms to take part in these live discussions.

Tweet this #GlobalTax50 LinkedIn group

The Top 10 ranked in order ofinfluence

Margrethe VestagerEuropean competition commissioner

The EU competition commissioner hashad a busy year scrutinising the taxaffairs of multinational enterprises andmember states. She has topped this year'sGlobal Tax 50 list for her most notabledecision concerning Apple's tax rulingswith Ireland.

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The International Consortium ofInvestigative JournalistsNetwork of journalists

The International Consortium ofInvestigative Journalists (ICIJ) hasestablished itself as a major player in theworld of tax with leaks of confidentialinformation leading to substantiallegislatives changes worldwide.

BrexitGeopolitical event that has createdunprecedented tax uncertainty

The narrow vote by the people of the UKto leave the European Union in areferendum on June 23 took the world ­and much of the UK itself ­ by surprise.

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Arun JaitleyMinister of finance, India

Arun Jaitley has pulled a hat­trick andremained in the Global Tax 50 for thethird year running for his continuedefforts to overhaul India's tax system andrid it of corruption and opaque policies.

Jacob LewSecretary of the treasury, US

Jacob Lew returns to the Global Tax 50this year due to his influential tax changesthat saw big business deals collapse. Hehas also been vocal in calling for US taxreform in the wake of the state aidinvestigations by the EuropeanCommission.

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Antoine Deltour and RaphaëlHaletFormer PwC employees andwhistleblowers

Antoine Deltour and Raphaël Halet arenew entries to this year’s Global Tax 50for their involvement in the infamous taxscandal, the LuxLeaks, which has beeninfluential in political dialogue to tackletax avoidance, improve transparency andprotect whistleblowers.

Operation ZealotsCourt reform in Brazil

Operação Zelotes, or Operation Zealots,was a two­year police investigation intocourt corruption in Brazil that resulted acomplete closure and overhaul of the taxcourts, with the ramifications still beingfelt today. While the police investigationran from 2013 to 2015, its aftermath has

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been felt most keenly by taxpayers in2016. Since the courts reopened, they arefar more likely to find in favour of the taxauthorities.

Guy VerhofstadtLead Brexit negotiator for theEuropean Parliament; Chair of theAlliance of Liberals and Democratsfor Europe

When former Belgian Prime Minister GuyVerhofstadt was appointed as the leadBrexit negotiator for the EuropeanParliament, dismay rippled through thehalls of Westminster ­ at least among UKpoliticians hoping for an easy process innegotiating its exit from the EU.

Theresa May (and the 'threeBrexiteers')Prime Minister and Brexitnegotiation 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 thetop 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 PrimeMinister on July 13 2016 and, given thescale of the challenge that Brexit poses,she faces perhaps the most difficulttenure of any UK premier since theSecond World War.

Donald TrumpUS President­elect

President­elect Donald Trump sits highon this list after winning November'sseismic US election, which means that theRepublic party holds the House ofRepresentatives, the Senate, the executiveCourt and the Supreme Court. A cleansweep.

Kemi Adeosun Piet Battiau Elise Bean

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Monica BhatiaAllisonChristians Tim Cook

Rita de laFeria Caroline Flint

JudithFreedman

ChrystiaFreeland

PravinGordhan Orrin Hatch

Meg HillierMulyaniIndrawati Lou Jiwei

Paul JohnsonStephanieJohnston Chris Jordan

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PravindJugnauth Wang Jun

Jean­ClaudeJuncker

KathleenKerrigan

ChristineLagarde

WernerLangen

JolyonMaugham Angela Merkel

NarendraModi

Will MorrisMichaelNoonan

Grace Perez­Navarro

Platform fortheCollaborationon Tax

DonatoRaponi

Pascal Saint­Amans

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Global Tax 50 2016: Pascal Saint­AmansDirector, OECD Centre for Tax Policy and Administration13 December 16

Global Tax 50 2016: Stephanie JohnstonSenior reporter at Tax Analysts13 December 16

Global Tax 50 2016: Will MorrisGlobal tax policy director, GE; chairman, BIAC tax and fiscalaffairs committee13 December 16

Global Tax 50 2016: Werner LangenChair of the European Parliament committee of inquiry intomoney laundering, tax avoidance and tax evasion (PANA)13 December 16

Global Tax 50 2016: Platform for the Collaboration on TaxThe Platform encourages the cooperation between internationalorganisations on tax issues

Heather Self Robert StackTax JusticeNetwork

The GulfCooperationCouncil (GCC)

TransparencyInternational

US Committeeon Ways andMeans

RodrigoValdés

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