John Cullinane is tax policy director at the Chartered Institute of Taxation, where he served as the Institute’s president from 2006/07 and focused on emphasising the rule of law in taxation and achieving greater recognition for tax advisers as professionals. John was previously at Deloitte where he headed the firm’s tax quality and risk function. He has a long standing interest in tax policy issues and has worked with governments and international finance centres to develop more effective and competitive tax policies.