Line muffin tins with 24 paper cupcake liners and set aside.
Grate tangerines to measure 2 teaspoons zest.
Squeeze tangerines to measure 1/2 cup juice.
In a large bowl combine cake mix, 1 tsp of the tangerine zest, plus tangerine juice and water to equal water amount indicated on cake mix package. Add oil and egg whites according to package directions; stir to combine.
Fill each muffin cup about two-thirds full with cake batter. Bake 18 to 22 minutes or until toothpick inserted into center of cupcakes comes out clean. Remove from pan and let cool on rack.
For the frosting, in a deep, chilled bowl and with chilled beaters, beat together cream, powdered sugar and remaining 1 tsp tangerine zest at high speed until soft peaks form.
Spread frosting evenly over cupcakes. Refrigerate until serving.