Firm Rankings
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Practitioner Rankings
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| Tier 1 |
Highly Regarded |
- International or very strong regional presence and reach
- Highly complex work
- High profile clients, such as MNEs, large enterprises, and blue-chip companies
- Predominately cross-border work
- Plays a role in regulatory negotiations and proactive influence on tax policy
- Regularly engages in thought leadership
- Strong bench of practitioners
- Supported by or affiliated with international or global networks
- Receives strong and consistent praise from referees and peers
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- Long and illustrious career
- Senior position within firm
- Broad general and unique deep specialised knowledge
- Very strong and positive reputation in the market
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| Tier 2 |
Notable Practitioner |
- Strong regional presence and reach
- Complex work
- Large enterprise and upper mid-market clients
- Mix between national and cross-border work
- Capacity in regulatory or policy advising
- Engages in though leadership
- Strong bench of practitioners
- Ideally affiliated with international or global networks
- Receives positive referee and peer feedback
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- Longer, stable career
- Leadership role within firm
- Broad general and some unique specialised knowledge
- Positive reputation in the market
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| Tier 3 |
Rising Star |
- Strong national presence and reach
- Moderate to highly complex matters
- Larger enterprises and mid-market clients
- National focused work, limited to no exposure to cross-border work
- Lacks evidence of involvement in shaping or influencing tax policy
- Engages in some thought leadership
- Strong bench of practitioners
- Not necessarily affiliated with international or global networks
- Receives positive referee and peer feedback
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- No more than 15 years PQE
- Junior leadership role within firm
- General and developing unique specialised knowledge
- Strong peer feedback from within the firm
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| Tier 4 |
Women in Tax Leader |
- National presence and reach
- Moderately complex matters
- Mid-market to lower mid-market clients
- National focused work, no exposure to cross-border work
- Lacks evidence of involvement in shaping or influencing tax policy
- May engage in some thought leadership
- Smaller bench of practitioners
- Not typically affiliated with international or global networks
- Receives limited positive referee and peer feedback
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A Women in Tax Leader is a recognised female practitioner who has been ranked as either Highly Regarded, Notable Practitioner, or Rising Star. These practitioners are known for giving voice towards gender equality and are invited to participate in the Women in Tax annual survey.
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| Tier 5 |
Promoted |
- Recognised national presence and reach
- Moderately complex matters
- Lower mid-market and SME clients
- National focused work, no exposure to cross-border work
- Lacks evidence of involvement in shaping or influencing tax policy
- Lacks evidence of engaging in thought leadership
- Smaller bench of practitioners
- Not typically affiliated with international or global networks
- Lacks positive referee and peer feedback
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A Promoted practitioner is an individual who has been included in their firm’s research submission or interview, who lacks sufficient data for a full assessment, may have no client or peer feedback, and/or may not be well known in the market.
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| Other notable |
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A firm ranked as other notable has participated in our research, but may lack sufficient data for a full assessment, may have no client or peer feedback, and/or may lack visibility in their market.
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| Active |
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A firm ranked in an Active table has evidenced a national presence in a given specialism, but the jurisdiction has not evidenced enough data to us in order to classify these firms into ranked tiers quite yet.
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