Since the global financial crisis, international corporate taxation has risen to the top of the global political agenda, as political leaders have called for collective action to shore up corporate tax systems. However, high‐level political initiative alone does not create new international corporate tax rules. Rather, these transnational governance processes are centrally driven by elite tax professionals competing for prestige and influence. In this article, I investigate this competition in the case of one crucial post‐crisis reform – the OECD/G20 Base Erosion and Profit Shifting project. I argue that hierarchies of prestige and influence for elite professionals in transnational tax governance are based on strategic combinations of career resources in issue‐specific ‘linked ecologies'. In particular, I detail the expertise and network positioning of elite professionals, and discuss how these resources were mobilized in competitions for professional authority, which in turn shaped the transnational policy process. Evidence is drawn from qualitative interviews and career analysis.

中文翻译：

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跨国税收治理方面的精英专业人士

自全球金融危机以来，由于政治领导人呼吁采取集体行动来支持公司税制，因此国际公司税已成为全球政治议程的重中之重。但是，仅靠高层政治举措并不能创造新的国际公司税收规则。而是，这些跨国治理流程由竞争激烈的声誉和影响力的精英税务专业人员集中驱动。在本文中，我将在一项关键的危机后改革（OECD / G20基本侵蚀和利润转移项目）的情况下研究这种竞争。我认为，跨国税收治理中的精英专业人员的声望和影响等级是基于特定问题的“关联生态”中职业资源的战略组合。特别是，我详细介绍了精英专业人员的专业知识和网络定位，并讨论了如何在竞争专业权威的过程中调动这些资源，进而形成了跨国政策流程。证据来自定性访谈和职业分析。