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Cecilie Aasprong Dyrnes

Arntzen de Besche
Cecilie Dyrnes is a Partner in the Tax Group at the Oslo office of Arntzen de Besche and is admitted to the Supreme Court of Norway.

Byrle M. Abbin, Esq.

Andersen Tax
Byrle Abbin has over 54 years of experience in tax practice. He is a nationally known authority in federal taxation, specializing in estate planning matters, specifically wealth succession planning...

Mourad Nabil Abdessemed

CMS Bureau Francis Lefebvre Algérie
A Senior Associate and Head of Tax on the Algiers desk of CMS Bureau Francis Lefebvre, Mourad Abdessemed specializes in consulting and litigation in international and Algerian taxation. He joined...

Muhammed Taofeeq Abdulrazaq

Saffron Professional Services
Prof. Taofeeq Abdulrazaq is Managing Partner at Saffron Professional Services in Lagos, Nigeria and a Federal Inland Revenue Service Endowed Professor in Tax Law at the Lagos State University.

Heidi K. Abegg, Esq.

Webster, Chamberlain & Bean, LLP
Heidi Abegg focuses her practice on the representation of non-profit organizations, including charities, social welfare organizations, professional societies, trade associations, 527 organizations,...

C. Chester Abell, Jr.

Ernst & Young LLP
C. Chester Abell, Jr. is a leader in Ernst & Young LLP’s Tax Accounting and Risk Advisory & Services group. As the Director of Tax Accrual Services, Chester is one of the firm’s...

Howard Abrams, Esq.

University of San Diego School of Law
Mr. Abrams clerked for Chief Judge Theodore Tannenwald, Jr., of the United States Tax Court. He taught at Emory Law School from 1983 until 2014, was the William K. Jacobs, Jr., Visiting Professor at...

Martín Acero

Philippi, Prietocarrizosa & Uría
Martin Acero is a partner at Philippi, Prietocarrizosa & Uria where he heads the Tax Department and co-heads the M&A Department. He specialises in structuring and implementing all aspects of...

Salvador D, Aceves, MS Taxation, EdD, Associate Provost

Fordham University
Salvador D. Aceves has been Associate Vice President for Academic Financial Planning in the Office of the Provost at Fordham University since 2011. His primary responsibility is overseeing the...

Alan S. Acker, Esq.

Carlile Patchen & Murphy
An attorney with the law firm of Carlile Patchen & Murphy, Alan Acker practices Family Wealth and Estate Planning with an emphasis on estate and gift taxation, income taxation of trusts and...

Robert E. Ackerman

Bob Ackerman serves as a technical advisor assisting multinational organizations with global transfer pricing planning, tax-effective supply chain practices, documentation, and local-country...

Felipe Acosta

DLA Piper Martinez Neira
Felipe Acosta is a partner at MNA Martínez Abogados and leads the areas of tax law. He also actively participates in mergers and acquisitions transactions.

Anita Beth Adams, Esq.

Anita Beth Adams, J.D., Columbia University School of Law; B.A., University of Mississippi; Member, New York State Bar Association.

Lynn Afeman

KPMG, LLP
A Managing Director in KPMG’s Accounting Methods and Credits Services practice, Lynn leads the East Fixed Asset Services practice. Lynn is a nationally recognized specialist in capitalization and...

Mohit Agarwal

BMR Advisors
Mohit Agarwal is an Indian Chartered Accountant with significant experience in advising Fortune 500 multinationals and Indian businesses on a wide range of matters including international taxation,...

Surendra Agrawal, Ph.D.

University of Memphis
Dr. Agrawal is a Professor of Accounting, Emeritus, at the School of Accountancy, University of Memphis. He has been a member of numerous professional organizations, including the Institute of...

Miguel Durham Agrellos

Uría Menéndez - Proença de Carvalho
Miguel Durham Agrellos is a counsel in the Porto office of Uría Menéndez. He joined in November 2004 when the law firm Vasconcelos, F. Sá Carneiro, Fontes & Associados merged with Uría Menéndez.

Akira Akamatsu, Esq.

White & Case LLP
Tax attorney Akira Akamatsu counsels both national and international clients on tax examinations, litigation, advance pricing arrangements and competent authority consultations under tax treaties....

Ayşegül Akbal

Hergüner Bilgen Özeke
Ayşegül Akbal is a Senior Associate at Herguner Bilgen Özeke Attorney Partnership (“Hergüner”), where she focuses on a wide range of tax, commercial, administrative and customs disputes. Ayşegül...

Steve Akers, J.D.

Bessemer Trust
Steve R. Akers, JD, is a Managing Director with Bessemer Trust in Dallas, Texas, where he is Senior Fiduciary Counsel, Southwest Region. Mr. Akers is a member of the Advisory Committee to the...

Christine Albright, Esq.

Holland & Knight LLP
A partner at Holland & Knight LLP, Christine L. Albright concentrates on counseling high-net-worth individuals and family groups in all facets of sophisticated wealth and estate planning and...

Jacqueline T. Albus, Esq.

Jacqueline T. Albus, B.S. and J.D. from St. Louis University. Currently an Associate at Thompson Coburn LLP in St. Louis, MO.

Peter C. Alegi, Esq.

 Peter C. Alegi, Rome, Italy. B.A. and LL.B from Yale University.

Maxim Alekseyev, Esq.

ALRUD
Maxim Alekseyev is co-founder and Senior Partner of ALRUD, and an expert in foreign economic and business activity, investments, corporate and commercial issues. He is acknowledged as leading...

Jeanelle Alemar-Escabi, Esq.

Pietrantoni Méndez & Alvarez LLP
Ms. Alemar-Escabí joined Pietrantoni Mendez & Alvarez LLC in 2006, and is a member of the tax practice group. Before joining the Firm, Jeanelle served as tax advisor for the Secretary of the...

Michele J. Alexander, Esq.

Lowenstein Sandler LLP
Whether she’s working on a $1 billion or a $10 million deal, Michele Alexander is one of those rare lawyers who can explain in plain English how complicated tax rules will affect her clients’...

Marina S. Allamani

Zepos & Yannopoulos
Marina Allamani is based in Taxand Greece where she is a partner and tax attorney with Zepos & Yannopoulos. Marina joined the firm in 2000 and heads the Real Estate tax practice. She was...

Natanya Allan, Esq.

Cochran & Allan, LLC
Natanya Holland Allan has dedicated her entire career to estate planning and charitable matters.  She attended law school specifically to practice in these areas and enjoys working with individuals...

Julie Allen, CPA

PricewaterhouseCoopers LLP
Julie M. Allen is a Transaction Group Partner in the PricewaterhouseCoopers LLP Washington National Tax Services office where she consults with clients and practice offices on federal taxation...

Michael Alles, Ph.D.

Rutgers University, Department of Accounting & Information Systems<b></b>
Dr. Michael Alles is a professor at the Department of Accounting and Information Systems at Rutgers Business School. Prior to Rutgers, he taught at the University of Texas at Austin, New York...

Mark Allison, Esq.

Caplin & Drysdale
Mark D. Allison is a Member in Caplin & Drysdale's New York office. Mr. Allison's practice involves complex federal, state, and cross-border tax controversy and litigation matters; related...

Peter J. Allman, Esq.

Willkie Farr & Gallagher LLP
Peter J. Allman is special counsel in the Executive Compensation and Employee Benefits Department at Willkie, Farr & Gallagher LLP. His practice involves advising public and private companies in...

Diego Almeida-Guzman

Almeida Guzmán y Asociados
Diego Almieda-Guzman is a founder and Senior Partner with Almeida Guzman & Asociados in Ecuador where he has worked for more than 30 years. He has extensive experience in legal-corporate...

Herbert H. Alpert, Esq.

Feingold & Alpert
Mr. Alpert is of counsel to the firm of Feingold and Alpert. He graduated from Columbia Law School in 1956 where he was an editor of the Law Review. Prior to Mr. Alpert becoming a member of the...

Rakesh Alshi, Esq,

Deloitte Haskins & Sells, Chartered Accountants
Rakesh is a Partner in the Tax practice of Deloitte Haskins & Sells LLP with over 18 years of experience. He is specialized in Transfer Pricing, International Tax, Structuring and other fields...

Peter R. Altenburger

ALTENBURGER LTD
Peter Altenburger is the founding partner of the Altenburger Ltd. He focuses on domestic and international corporate tax law in connection with M&A transactions, reorganisations as well as...

Lucinda A. Althauser, Esq.

 Lucinda A. Althauser, Counsel, Bryan Cave LLP. Ms. Althauser, as a registered patent attorney with an undergraduate degree in biochemistry, prepares and prosecutes patent applications in the fields...

Z. Daniel Altman, Esq.

Sullivan & Cromwell LLP
Dan Altman is Special Counsel with the law firm of Sullivan and Cromwell where his focus is on U.S. domestic and international taxation, cross border M&A, joint ventures and partnerships,...

Filippo Amato, Esq.

Jones Day
Filippo Amato is a Senior Associate with Jones Day in Belgium. 

John Amato

General Electric Company
John Amato is State Tax Counsel with General Electric Company in Stamford, Connecticut where he is responsible for state income and franchise tax audits, appeals, and litigation for the GE financial...

James Amdur

James Amdur has extensive experience in federal, state, and local tax planning and proceedings, with an emphasis on telecommunications and regulated utilities.

Phillip Ameen

 Philip D. Ameen, CPA, Vice President and Comptroller, General Electric Company.

Valerie Amerkhail

Economic Consulting Services, LLC
Valerie Amerkhail joined Economic Consulting Services, LLC in 1998, after almost twelve years of transfer pricing experience in Big 6 accounting firms, most recently as a partner at Coopers &...

Richard Andersen, Esq.

Wilmer Cutler Pickering Hale and Dorr LLP
Richard Andersen is the WilmerHale’s principal international tax lawyer, with more than three decades of experience providing solutions to the global tax challenges faced by international investors...

Michael Anderson

Berwin Leighton Paisner LLP
Michael represents a number of quoted clients in the United Kingdom including Hornby plc, Stagecoach Theatre Arts plc, K3 Business Technology Group plc, Lombard Medical Technologies plc and European...

Alexandre Andrade

PLEN - Sociedade de Advogados, RL
Alexandre Andrade is the Head of Tax Department of PLEN – Sociedade de Advogados, RL, a Law Firm based in Lisbon. He is a recognized Tax Advisor and an Experienced Lawyer in Portugal. He works and...

Mario J. Andrade Perilla

Mario J. Andrade P., Universidad Autonoma de Mexico (LL.M. in Corporate Law; M.Sc. in Public Finance); Pontificia Universidad Javeriana (J.D.); Professor of Law, Pontificia Universidad Javeriana...

Federico Andreoli

Federico Andreoli was mitted to the Bar in 1993 and joined Maisto e Associati in 1995. In the same year, Mr. Andreoli performed an assignment as research associate with the International Bureau of...

Joseph Andrus, Esq.

Former Head, Transfer Pricing Unit
Mr. Andrus retired from PricewaterhouseCoopers in 2011 and was appointed head of the Transfer Pricing Unit within the Tax Treaty, Transfer Pricing and Financial Transactions Division of the OECD...

Ana Hadzieva Angelovska

Debarliev, Dameski & Kelesoska Attorneys at Law
Ana Hadzieva Angelovska is an attorney at law at Debarliev, Dameski & Kelesoska, Attorneys at Law, having joined the firm in May 2015

N. Todd Angkatavanich, Esq.

Withers Bergman LLP
Todd’s practice is focused on tax, trusts and estates, and business succession matters for affluent individuals and their families.  He regularly advises domestic and international families and...

Barbara Angus, Esq.

Barbara M. Angus, Esq. is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal .

Edwin Antolin

Silverstein & Pomerantz, LLP
Edwin P. Antolin is a partner in the Silverstein & Pomerantz’s San Francisco office. Mr. Antolin’s practice focuses on the resolution of state and local tax controversies through negotiation and...

Daan Arends

DLA Piper
Daan Arends has over 15 years' experience in international and Dutch indirect taxation, including customs & excise duties, Value Added Tax and Dutch Transfer Tax matters. He focuses on advising...

Alejandra Arguedas

Arias & Muñoz
Alejandra Arguedas is a Senior Associate at Arias & Muñoz. Her practice focuses on tax and corporate matters. She has advised local and international corporations on tax issues, tax planning...

Philippos Aristotelous

Andreas Neocleous & Co LLC
An Advocate – Partner in the Corporate and Commercial Division of Neocleous in Cyprus, Philippos Aristotelous joined the firm in 2004 as a trainee and on completion of his legal training and...

J. Clark Armitage, Esq.

Caplin & Drysdale, Chartered
J. Clark Armitage, an experienced lawyer in the transfer pricing sector, joined Caplin & Drysdale as a Member in 2013.  Mr. Armitage's core practice is advising multinational corporations on...

Martin Armstrong, CPP, MBA

Martin Armstrong, CPP, MBA, is Senior Director of Payroll Shared Services for Time Warner Cable in Charlotte, North Carolina. Martin is a vice president with the American Payroll Association, was...

Laila Arstall

Carey Olsen
A Senior Associate with Carey Olsen, Laila Arstall has extensive experience in the formation and administration of trusts, companies and partnerships, as well as dealing with issues of data...

Nikolay Artemyev

COBALT
Nikolay Artemyev is a Senior Associate of COBALT law offices in Belarus, specializes in the sphere of Banking and Finance, Capital Markets, Corporate Law and M&A, Transaction Advisory, as well...

Brian Arthur, Esq.

Baker & McKenzie LLP
Brian Arthur practices in the areas of international and federal taxation in the Firm’s New York office. Prior to joining Baker & McKenzie, he was an attorney advisor at the United States Tax...

Ariadna Artopoulos

A Partner with M&M Bomchil Abogados in Buenos Aires, Argentina, Ariadna Artopoulos has practiced in the Tax Department of the firm since 1997. Ms. Artopoulos’ practice focuses mainly in...

Aykhan Asadov

BM Morrison Partners LLC
Having practiced law for more than 15 years, Aykhan Asadov joined BM Morrison Partners in 2013 as a Managing Partner.

Abel Adolfo Atchabahian, Dr.

ESTUDIO ATCHABAHIAN
Abel Atchabahian, lawyer, Pontifical Catholic University of Argentina Santa María de los Buenos Aires; lecturer at the Chamber of Commerce of Argentina; tax litigation practitioner before the...

Adolfo Atchabahian

ESTUDIO ATCHABAHIAN
Adolfo Atchabahian received his doctorate in Economic Science from the University of Buenos Aires. He is a former judge of the National Tax Court in Argentina (1960–07) and professor of Public...

James Atkinson, Esq.

KPMG LLP
James L. Atkinson practices in the area of federal income taxation, with a focus on federal tax accounting issues. James has significant policy-level experience with federal tax administration,...

Ronald D. Aucutt, Esq.

McGuireWoods LLP
Ron Aucutt is the Co-chair of McGuireWoods' private wealth services group, and was named 2012 "Washington, D.C., Trusts and Estates Lawyer of the Year" by Best Lawyers. The Washingtonian recognized...

Ernest F. Aud, Jr. Esq.

Ernst & Young LLP
Now in private practice with focus on controversy management with respect to transfer pricing issues and IP migration, Ernest Aud spent 18 years as a Partner at Ernst & Young. During his tenure...

Jerald August, Esq.

Fox Rothschild LLP
Jerry August is co-chair of the Fox Rothschild’s Taxation & Wealth Planning Practice and practices out of their Philadelphia and West Palm Beach offices. His nationally recognized reputation and...

Reuven S. Avi-Yonah

University of Michigan Law School
Reuven S. Avi-Yonah, a specialist in corporate and international taxation, is the Irwin I. Cohn Professor of Law and director of the International Tax LLM Program at University of Michigan. He has...

Dan Axelsen, Ph.D.

PricewaterhouseCoopers LLP
Dan Axelsen, Ph.D., is a Partner in the Transfer Pricing Group of PricewaterhouseCoopers LLP. Currently based in Jakarta and specializing in transfer pricing as an economist, Dan has experience...

Robert Bachner, Esq.

Phillips Nizer LLP
Senior Counsel in the New York office of Phillips Nizer LLP, Robert Bachner engages in a broad spectrum of real estate practice involving properties throughout the United States.  He frequently...

Gerhard Badenhorst

ENSafrica
Gerhard Badenhorst is an executive at ENSafrica. He is a chartered accountant and specializes in indirect tax practice, with a focus on advising clients on VAT matters in various industries,...

Laura A. Baek, Esq.

 Laura A. Baek is an attorney-advisor in the Taxpayer Advocate Service of the Internal Revenue Service. She is a graduate of New York University Leonard N. Stern School of Business (B.S.), Hofstra...

Noah S. Baer, Esq.

Ernst & Young LLP
Noah S. Baer is an Executive Director in Ernst & Young’s National Tax Department. He was also Domestic and International Tax Counsel at Mobil Corporation; Senior Attorney, Office of Chief...

Richard C. Baier, J.D., CLU, ChFC, FLMI, CAP, AEP, CRPC, CFP

The Nautilus Group®
Richard is a Corporate Vice President for The Nautilus Group®, a service of New York Life Insurance Company. As a professional with more than 35 years of legal experience in financial, estate,...

David B. Bailey, Esq.

David B. Bailey, Duke University (A.B. 1994); Georgetown University Law Center (J.D. 1999); New York University School of Law (LL.M. in Taxation, 2001); Executive Editor, The Tax Lawyer; Graduate...

Annabelle Bailleul-Mirabaud

CMS Bureau Francis Lefebvre
Education:

Einar Bakko

 Einar Bakko is based in Taxand Norway where he is a partner with Advokatfirmaet Selmer DA. Einar specializes in tax and corporate law. He has acted as lead lawyer in several major Norwegian and...

Brian Ballou, Ph.D., CPA

Miami University
Brian Ballou, Ph.D., CPA, has actively taught, researched, and worked with executives in enterprise risk management and reporting in varying capacities since 1999. His graduate-level enterprise risk...

Stephen Balzan

ACT Advisory Services Limited
Stephen is the tax partner of ACT, heading the International Tax and Corporate Departments of the firm. ACT is a multi-disciplinary firm providing tax, advisory and corporate services. Stephen holds...

Niklas Bång, Esq.

Skeppsbron Skatt
Niklas is the Deputy Managing Director of Skeppsbron Skatth, the leading independent firm of tax in Sweden. He has provided advice on Swedish and international corporate taxation in most sectors for...

Russell Banigan

Deloitte Tax LLP
Russell W. Banigan is a Director in the Multistate Tax Services Group of Deloitte Tax LLP, Tri–State Region (New York, New Jersey, Connecticut). Since 1984, he has devoted his full–time efforts to...

Robert Barbetti

Private Bank, JP Morgan, The
Robert K. Barbetti is a Managing Director of J.P. Morgan Private Bank's Advice Lab. Mr. Barbetti focuses on maximizing and optimizing executive compensation for insiders, strategies on single stock...

Vara Barnes, Esq.

Vara Barnes is an Editor for BNA Tax & Accounting and contributing editor for the Weekly Report.

Lewis Barr, Esq.

Ulmer & Berne LLP
Lewis T. Barr has over 40 years' experience as a tax lawyer counseling individuals and businesses in federal and state taxation. He serves small and mid-sized corporations as general counsel and...

Rafic Barrage, Esq.

Baker & McKenzie LLP
Rafic H. Barrage is a partner in Baker & McKenzie’s Tax Practice Group. He has over 14 years of broad international tax planning and controversy experience. Mr. Barrage advises clients on a...

Yuri Barrueco, Esq.

Yuri Barrueco, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal .

George Barry

Deloitte
George Barry is with the Chicago office of Deloitte & Touche LLP. Previously, Mr. Berry was a principal with Arthur Andersen & Co. in Chicago and the Manager of the Income Tax Legal Division...

Gregory L. Barton, Esq.

Gregory L. Barton, University of Notre Dame, B.S. (1980); University of Southern California, M.S. (1981); University of Chicago, J.D. (1985); former attorney–advisor, Office of Management and...

Nehla Basawaiya

Munro Leys
Nehla Basawaiya gained her LL.B. degree from the University of Tasmania, Australia in 1995 and her LL.M. in Commercial Law from the University of Melbourne, Australia in 2001. She also holds a...

Fred Basehore, Jr., CPP

Fred A. Basehore, Jr., CPP, is Owner/Principal of F.A. Basehore & Associates, which offers payroll consulting to the general public. Fred, a past American Payroll Association "Payroll Man of the...

Robert A. Baskerville, Esq.

Robert A. Baskerville, University of Washington (B.A., 1966; J.D., 1973; LL.M., 1981); member, Washington State Bar. 

Joel Bassett, Esq.

Joel E. Bassett, Esq. is the Technical Editor for BNA's International Journal and a contributing editor of the Weekly Report .

Mahmoud Bassiouny

DLA Matouk Bassiouny
Mahmoud Salah Bassiouny is a Partner at Matouk Bassiouny and heads the Finance & Projects group. His experience in trade and project finance and in the oil and gas industry has earned him the...

Kathleen Ford Bay, Esq.

Lippincott Phelan Veidt PLLC
A partner at Lippincott Phelan Veidt PLLC in Austin, Texas, Kathleen Ford Bay represents individuals with questions and issues related to their own Wills and, when helpful to the clients, revocable...

Taylan Baykut

Mazars
Head of AOS and a Partner with Mazars in Istanbul, Taylan Baykut is a tax consultant with extensive experience in corporate taxation, taxation of mergers and acquisitions, venture capital and...

Mark Beams, Esq.

 Mark Beams Esq., retired from General Electric Corporation, Fairfield, Connecticut.

Tony Beare

Tony Beare is a Tax Specialist with Slaughter & May in London, England.

Alice Beck

Alice W. Beck is with the Philadelphia office of Wolf, Block, Schorr and Solis–Cohen LLP in the tax department and concentrates her practice in state and local tax law. Before joining the firm, Ms....

Celia Becker

ENS
Celia Becker is an executive at ENSafrica, and an expert in Africa regulatory and business intelligence.  She specializes in large multi-nationals expanding into Africa in terms of investment and...

Edward J. Beckwith, Esq.

Baker & Hostetler LLP
Ed Beckwith is nationally recognized for his skill and commitment as counsel to high net worth families and charities across the country. He serves as the national leader of BakerHostetler's...

Lewis F. Beers, III

 Lewis F. Beer, B.A. from Union College - Schenectady, NY, and J.D. from the University of Connecticut.

Yvonne Beh

Wong & Partners
Yvonne Beh is a partner in the Tax Practice Group of Wong and Partners, a member firm of Baker & McKenzie International, located in Kuala Lumpur, Malaysia. She advises on Malaysian direct and...

Frank Beil

University of Minnesota, Carlson School of Management
Two-time recipient of University of Minnesota's "Teacher of the Year" award, Frank Beil is a Senior Lecturer in Accounting at the Carlson School of Management, a position he has held for more than...

Marc Bekerman, Esq.

Law Office of Marc Bekerman
Marc is a solo practitioner specializing in Trusts and Estates with experience in estate planning, estate and trust administration, and estate and trust litigation. He is also an adjunct professor...

Dennis I. Belcher, Esq.

McGuireWoods LLP
A Partner at McGuireWoods, Dennis routinely represents high-net worth individuals, families and family offices on a variety of sensitive and complex estate and business planning matters. He also...

Kevin Bell

Kevin A. Bell is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report .

Herbert Beller, Esq.

Sutherland Asbill & Brennan
Herb has practiced tax law in Washington for 45 years, focusing on corporate and other transactional tax planning, tax controversies, IRS National Office representations and exempt organization...

Janet Benedetti, Content Development Specialist

Jan Benedetti received a Bachelor of General Studies degree from the University of Michigan and a J.D. from Washington and Lee University. She practiced law as a legal aid attorney representing...

Carrie Benedict, CPA

Benesch Attorneys at Law
Ms. Benedict is an associate with Benesch Attorneys at Law where she practices in the firm's Corporate & Securities Practice Group. Ms. Benedict focuses her practice in the areas of mergers and...

Frederick J. Benjamin, Jr. Esq.

Frederick J. Benjamin, Jr., Esq., is the author of an earlier version of this Portfolio.

Ralph Benke, Ph.D., CMA

James Madison University
Dr. Ralph L. Benke, Jr., was an Arthur Anderson/Journal of Accounting Education Professor (1988-1997); and is Professor Emeritus of Accounting (1997-Present) at James Madison University where he...

Beth M. Benko, CPA Esq.

KPMG LLP
Beth M. Benko practices in the area of federal income taxation, with a focus on federal tax accounting issues, including the accrual of income and deductions, capitalization, inventory accounting,...

Alison Bennett

Alison Bennett has been with BNA more than 17 years, 15 of them on the Daily Tax Report staff covering tax regulations and tax policy. She has a Bachelor of Arts in journalism from the College of...

David Benson, Esq.

Ernst & Young LLP
Prior to Mr. Benson’s retirement, he was a partner in Ernst & Young’s Washington, D.C. office. He was a member of the District of Columbia Bar, a former Chair of the AICPA International Tax...

Martha Benson

Martha L. Benson, CPA, has 20 years of experience as an auditor, administrator, author, professor, and conference speaker in the not-for-profit industry. She has worked as an Audit Manager with...

Keti Beradze

BLC
Ms. Keti Beradze is an Associate at BLC Law Office in Tbilisi, Georgia, specializing in tax law, civil law, corporate law, legal drafting and analysis.

Frank Berall, Esq.

Copp & Berall, LLP
Frank S. Berall is the Principal of Copp & Berall, LLP and the Senior Tax Consultant to Andros, Floyd & Miller, P.C., both of Hartford, Connecticut. He is a 2013 recipient of the prestigious...

David A. Berenson

 David A. Berenson, Partner, retired from Berenson LLP. Mr. Berenson was formerly Ernst & Young’s National Director of Tax Policy and Legislative Services, and previously Partner in Charge of...

Renato Berger, Esq.

TozziniFreire Advogados
A Partner and Head of the Legal Support and Quality Group of TozziniFreire, Renato works as general supervisor and consultant on legal matters for the firm's various practice areas. He worked in the...

Stanley Bergman, Esq.

Withers Bergman LLP
Stanley is a founding partner of the firm Bergman Horowitz & Reynolds which merged with Withers in 2002 to create Withers Bergman in the US. His practice encompasses all phases of tax law,...

Eric Berman, CPA, CGMA

Eide Bailly LLP
A Partner with the law firm of Eide Bailly, Eric Berman is a trusted advisor to government agencies across the U.S., helping them to address GASB Standards, NCGA Statements and AICPA Statements of...

Diogo Bernardo Monteiro

FCB&A
Diogo Bernardo Monteiro joined FCB&A in 2000 and became a Partner in 2009 in the firm’s Lisbon office. Mr. Monteiro specializes in tax, corporate, commercial and M&A and coordinates the...

Jonathan Bernsen

Jonathan Bernsen is a partner at DeLoitte in Copenhagen.

Turney P. Berry, Esq.

Wyatt, Tarrant & Combs LLP
Turney Berry is a Partner with the law firm of Wyatt Tarrant & Combs LLP and is the leader of the Firm's Trusts, Estates & Personal Planning Service Team. He also serves on the Firm's...

John T. Berteau, Esq.

 John T. Berteau, Williams Parker Harrison Dietz & Getzen PA, Sarasota, FL. J.D. from Duke University.

Luis Betancourt

Luis Betancourt, CPA, Ph.D., Accounting, University of Central Florida; MBA, Finance, University of Maryland; BS, Accounting, Salisbury State University. Betancourt is an Assistant Professor of...

Michiel Beudeker

Loyens & Loeff
Michiel Beudeker, tax adviser, is a Senior Associate of the international tax practice group at Loyens & Loeff. He specializes in advising multinationals, banks and private equity funds on,...

Lydia Beyoud

Lydia Beyoud is a reporter for Daily Tax Report. She previously worked for the Investigative Reporting Workshop in Washington, D.C., as well as in magazine and book publishing. She holds a...

J. Elaine Bialczak

Compton & Associates, LLP 
Elaine Bialczak is Director for Compton & Associates, LLP, a leading nationwide provider of quality state and local tax services. Prior to joining Compton & Associates, she was General...

Alden Bianchi, Esq.

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Alden Bianchi is the Practice Group Leader of Mintz Levin’s Employee Benefits & Executive Compensation Practice. He advises corporate, not-for-profit, governmental, and individual clients on a...

Barry Bidjarano, J.D., LL.M., CPA

Ernst & Young LLP
Barry has been a Partner with Ernst & Young for more than 24 years and has served as the Firm’s National resource for Section 280G since its enactment in 1984.

Philip J. Bieluch, FSA

Insurance Signals, LLC
Philip J. Bieluch, Managing Member of Insurance Signals LLC (formerly Bieluch & Associates), has extensive experience in life insurance product development. Phil is a leading expert on class...

Ayşe Hergüner Bilgen

Hergüner Bilgen Özeke
Ms. Ayşe Hergüner Bilgen is Hergüner Bilgen Özeke’s co-managing Partner since its inception in 1989. Heading the Dispute Resolution and Commercial Practice, she advises clients on sensitive dispute...

Jacob Birnbaum, J.D., LL.M.

Kelly Hart & Hallman LLP
Mr. Birnbaum is a tax attorney with Kelly Hart & Hallman LLP in Fort Worth, Texas, and a former floor-trader in stock options on the American Stock Exchange. He received an LL.M. in Taxation...

Thomas Bissell, CPA

PricewaterhouseCoopers LLP
Thomas S. Bissell, CPA, JD, LLM, Retired Partner, PricewaterhouseCoopers LLP, is a highly renowned international tax author and expert whose experience and background is in both international law...

Soffía Eydís Björgvinsdóttir

KPMG
Soffia Eydis Bjorgvinsdottir joined KPMG Iceland in 2003 and became a Partner in 2010. Prior to joining KPMG, Soffia worked as a tax specialist for the Icelandic Tax Authorities and was later...

Ervin Black, Ph.D.

Brigham Young University
Dr. Black is the Rath Chair and Professor of Accountancy at the Price College of Business, John T. Steed School of Accounting, The University of Oklahoma. Prior to joiningl the faculty at OU, Dr....

Jeanne Blackmore, Esq.

Gravel & Shea, PC
Jeanne Blackmore joined the firm in 2009 after practicing for over ten years in Ernst & Young’s National Office tax practice.  At Gravel & Shea, Jeanne focuses her practice on tax and estate...

Peter Blackwood

Deloitte Touche Tohmatsu
Peter Blackwood was a tax partner with Deloitte Touche Tohmatsu Ltd and leader of Deloitte's transfer-pricing team in the Asia Pacific region. Based in Sydney, he has more than 35 years' experience...

David Blair, Esq.

Crowell & Moring LLP
David B. Blair is a partner in Crowell & Moring's Tax Group. Mr. Blair's practice is in the area of federal tax litigation and controversy. With over twenty years of tax litigation and trial...

Hartman E. Blanchard, Esq.

Morgan Stanley
Hartman E. Blanchard, Jr., Esq., is Head of U.S. Federal Tax Controversy, Executive Director at Morgan Stanley. Prior to joining Morgan Stanley, Hartman was a partner Bingham McCutchen LLP for five...

Kimberly Blanchard, Esq.

Weil, Gotshal & Manges LLP
Kim Blanchard is a partner in Weil, Gotshal & Manges LLP’s Tax, Executive Compensation & Benefits department whose practice encompasses a variety of largely international transactions...

Mimi Blanco-Best

Mimi Blanco-Best, CPA, University of Alabama (1978), former practitioner with over ten years' experience with national, regional, and local CPA firms specializing primarily in audits of small to...

Jonathan G. Blattmachr, Esq.

Pioneer Wealth Partners, LLC
As a Senior Advisor at Pioneer Wealth Partners, Jonathan Blattmachr brings over 35 years of experience in trusts and estates law. He is a retired member of Milbank Tweed Hadley & McCloy and the...

Peter H. Blessing, Esq.

KPMG LLP
Peter Blessing is Head of Cross-Border Corporate Transactions in KPMG’s Washington National Tax Practice (WNT). Prior to joining KPMG, Blessing served 25 years as a partner at Shearman &...

Neal Block, Esq.

Baker & McKenzie LLP
As Senior Counsel at Baker & McKenzie LLP’s Chicago office, Neal J. Block has represented US clients on a broad range of domestic and international tax issues for more than 40 years. He has been...

Brian Bloom, Esq.

Davies Ward Phillips & Vineberg LLP
Brian Bloom is a partner in the Taxation practice of Davies Ward Phillips & Vineberg LLP. His practice focuses on income tax law, with particular emphasis on mergers and acquisitions,...

Stephen Blough, Ph.D.

KPMG LLP
Steven Blough is the functional group leader for Economic & Valuation Services within KPMG LLP's Washington National Tax practice. As the firm's senior transfer pricing economist, Steve oversees...

Joseph S. Bluestein, Esq.

 Joseph S. Bluestein, Sirote & Permutt, PC, Birmingham, AL. Joe’s practice focuses on business and tax planning issues, particularly for closely held, family-owned businesses and professional...

Marc P. Blum, Esq.

Marc P. Blum, A.B., Yale 1964; L.L.B., Columbia Law, 1967; Ph. D., Columbia Business 1969; member Maryland Bar, ABA; CPA; Of Counsel, Gordon, Feinblatt, Rothman, Hoffberger & Hollander, LLC,...

Matthew Blum, Esq.

Ernst & Young LLP
Matthew S. Blum is an Executive Director in the Financial Services Offices of Ernst & Young LLP in Boston, specializing in international tax and the taxation of financial products. The scope of...

Bertold Bodenheimer, CPA

Caldwell & Bodenheimer, LLC
Bertold Bodenheimer, CPA, B.S., University of Maryland, practices accounting with Caldwell & Bodenheimer, LLC, providing consulting services to government contractors and government agencies on...

Mark Bodron, Esq.

Baker Botts LLP
Mark Bodron is a partner in the Houston office of Baker Botts L.L.P. His practice concentrates on the areas of employee benefits and executive compensation. Mr. Bodron advises clients on all aspects...

Shlomo Boehm, Esq.

Cadwalader, Wickersham & Taft LLP
Shlomo Boehm is a Boehm’s federal income practice covers a broad range of federal income tax matters, including with respect to securitizations, investment fund structuring, structured finance...

Nathan Boidman, Esq.

Davies Ward Phillips & Vineberg LLP
Nat Boidman is a partner in the Taxation practice of Davies Ward Phillips & Vineberg LLP. He specializes in international taxation, with a focus on advising on cross-border mergers and...

Thierry Boitelle

Thierry Boitelle, a partner in Bonnard Lawson’s tax practice, specialises in national and international tax, finance, intellectual property and mergers & acquisitions. Additionally, Thierry is a...

Michael Bologna

Michael Bologna is a BNA staff correspondent for the Weekly Report.

Bruce Booken, Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder at Buchanan Ingersoll Rooney PC, Bruce Booken represents clients on a broad range of transactions including business formations and restructurings, debt and equity financings, mergers,...

Bradley T. Borden, Esq.

Brooklyn Law School
A professor of law at the Brooklyn Law School, Professor Borden’s research, scholarship, and teaching focus on taxation of real property transactions and flow-through entities (including tax...

Charles Borek, J.D., MBA, CPA

The Borek Group LLC
Chuck Borek is the founder of the Borek Group, LLC, a professional continuing education and consulting firm serving accountants, lawyers, and tax professionals in a variety of capacities. He has...

Ronald S. Borod, Esq.

DLA Piper LLP
Senior Counsel at DLA Piper, Ronald Borod has worked extensively in securitization and structured finance for over two decades and has established a reputation as a thought leader in the creation of...

Jason Bortz, Esq.

The Capital Group Companies
Jason Bortz is an attorney at Capital Group. He focuses primarily on tax and retirement plan matters. Jason has been practicing law for more than 15 years and has been with Capital Group for 3...

Slawomir Boruc, Esq.

Baker & McKenzie Kryżowski i Wspólnicy Spółka Komandytowa
A Partner with Baker & McKenzie Krzyzowski i Wspólnicy Spólka Komandytowa, Slawomir Boruc has been recognized by leading legal directories -- including Chambers Europe, Legal 500, European Legal...

Janine H. Bosley, Esq.

Janine H. Bosley, University of Miami (B.S.B.A. 1981, M.P.A. 1982, J.D. 1986); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt Organizations), Internal...

Herman Bouma, Esq.

Buchanan Ingersoll & Rooney PC
Senior Tax Counsel at Buchanan Ingersoll & Rooney, PC, Herman B. Bouma has over 35 years of experience in the area of U.S. taxation of income earned in international operations. Over his career,...

Nancy Bowen

Nancy Bowen joined Fulbright & Jaworski L.L.P.'s Houston office in 1990 and concentrates her practice on all phases of federal tax controversy. She has significant experience in assisting...

Christine Bowers, Esq., LL.M.

Buchanan Ingersoll & Rooney PC
A Senior Attorney with Buchanan Ingersoll & Rooney PC, Christine B. Bowers practices in all aspects of federal income tax, including employee benefit plans, tax-exempt organizations and domestic...

Jim Bowers, CPA

PricewaterhouseCoopers LLP
A Partner with PricewaterhouseCoopers, Jim co-founded PwC’s R&D tax practice and brings more than 36 years of experience in providing tax consultation services.

William C. Bowers, Esq.

 William C. Bowers is a Finance partner in the New York office of Pillsbury. He works in the fields of transportation and structured finance, representing underwriters, placement agents, issuers,...

Jane Bowling

Jane Bowling has been a copy editor for the Daily Tax Report since 1998. She previously worked as a legal affairs reporter and editor for the Daily Record in Baltimore, Md., and as an estates and...

Jerry L. Bowman, Esq.

Bowman Green Hampton & Kelly, PLLC
Jerry L. Bowman is a founding partner of the Bowman, Greene, Hampton and Kelly PLL and has practiced in the Norfolk-Virginia Beach-Chesapeake metropolitan area since 1975. His areas of practice...

Mark Boyer, Esq.

PricewaterhouseCoopers LLP
Mark Boyer is a partner in the Mergers & Acquisitions Tax group of the Washington National Tax Services (WNTS) practice of PricewaterhouseCoopers, and leader of PwC’s U.S. and global network...

Kim Marie Boylan, Esq.

White & Case LLP
A Partner with White & Case, Kim Marie Boylan is an experienced tax attorney who, for almost three decades, has represented taxpayers in resolving their tax disputes successfully by utilizing...

Michael P. Boyle, Esq.

 Michael P. Boyle, Michael Patrick Boyle & Associates, Philadelphia, PA. Michael Patrick Boyle received his Bachelors of Arts from the University of Pennsylvania and his Juris Doctorate from...

Guy Bracuti, Esq.

KPMG LLP
Guy Bracuti is an international tax partner in KPMG LLP's Washington National Tax practice. Guy has extensive experience in international mergers, acquisitions, tax planning and tax compliance...

Conor Bradbury

CAS Chartered Accountants
Conor Bradbury is a Tax Partner with CAS Chartered Accountants in Dublin, Ireland. Prior to joining CAS in 2015, Mr. Bradbury was a Tax Associate with William Fry Tax Advisors for more the five...

Kathryn A. Bradley, Esq.

Kathryn A. Bradley, B.A., Arizona State University (summa cum laude, 1995); J.D., Arizona State University (cum laude, 1999); Member: State Bar of Arizona (Chair of Probate and Trust Section, 2005),...

MaryJo Brady, Esq.

Deloitte Tax LLP
Ms. Brady is a senior manager in the Multistate Tax Services practice of Deloitte Tax LLP, where she devotes her efforts to providing multistate consultation services with an emphasis on New York...

Christian Brause, Esq.

Sidley Austin LLP
Christian Brause, a tax partner in the New York office of Sidley Austin, focuses on advising U.S. and non-U.S. clients on U.S. tax aspects of domestic and international mergers and acquisitions and...

Samuel Braver, Esq.

Buchanan Ingersoll & Rooney PC
For 38 years, Sam has represented a wide-ranging variety of commercial and financial institutions in state and federal courts throughout the United States regarding complex lending issues, complex...

Wayne Bremser, Ph.D.

Villanova University
A Professor of Accountancy and Information Systems at the Villanova University School of Business, Dr. Bremser was also Chairperson of the Department of Accountancy from 2004-2007. His published...

Cassady Brewer, J.D., LL.M.

Georgia State University
Cassady V. (Cass) Brewer, assistant professor of law, teaches Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Partnership Taxation, and the Law of Social...

Jed Brickner, Esq.

Jed W. Brickner, Esq. is a Partner and head of the Employee Benefits and Executive Compensation Group (the “Benefits Group”) of the New York Office of Latham & Watkins LLP (“L & W”).

Bonnie S. Brier, Esq.

 Bonnie Brier, Senior Vice President, General Counsel & Secretary of New York University. Bonnie received her J.D. from Stanford University Law School, where she was an Editor of the Law Review...

James Brimson, ABD

Southern Methodist University, Cox School of Business
An adjunct professor at Southern Methodist University Cox School of Business, James A. Brimson was the founder and past President of Activity Based Management Institute (ABMI). Prior to ABMI, Mr....

Luis F. Briones, Esq.

Luis Briones Fernández, born Madrid, Spain, 1954; admitted to Madrid Bar; education: Deusto University, Bilbao, Spain (Law Degree, 1976); ICADE, Madrid, Spain (MBA, 1978); Harvard University, USA...

A. Thomas Brisendine, Esq.

Deloitte Tax LLP
A. Thomas Brisendine Esq. is a former Director of Employee Benefits Tax, in the Washington National Tax Office of Deloitte Tax LLP. He is currently a consultant in Woodbridge, VA. 

James Bristol

Waller Lansden Dortch & Davis LLP, Nashville

Noel Brock

West Virginia University
Noel Brock earned a law degree from the WVU College of Law in 1996 and was editor-in-chief of The West Virginia Law Review. He received a bachelor's degree in business administration from Concord...

Lawrence Brody, Esq.

Bryan Cave LLP
Mr. Brody is a Partner at Bryan Cave LLP, an international law firm, resident in the St. Louis office, and member of its Private Client Service Group and its Technology, Entrepreneurial &...

Darwin Broenen

Education:

Ariane Brohez

Loyens & Loeff
Ariane is a member of the Belgian Real Estate Practice Group and of the Benelux Investment Management/Funds Team at Loyens & Loeff in Brussels, Belgium.

David Bronimann

Meyerlustenberger Lachenal
David Brönimann is a Partner with the law firm of Meyerlustenberger Lachenal in Zurich where he has been practicing tax law since 2011. Prior to joining the firm, David was a Director at...

Brian Browdy

Ryan Law Firm, LLP
Brian Browdy is a member of the State and Local Tax Practice of Ryan Law Firm, LLP in Chicago. He concentrates in multistate tax controversies and appeals, including administrative hearings,...

Darrell Brown, Ph.D.

Portland State University, School of Business Administration
The Les Fahey/KPMG Accounting Faculty Fellow and Professor of Accounting at Portland State University, Dr. Brown is a Certified Public Accountant who teaches accounting information systems and...

Gregory K. Brown, Esq.

Holland & Knight
Greg Brown is a partner in Holland & Knight's Chicago office. He focuses his practice on employee stock ownership plans (ESOP), the Employee Retirement Income Security Act (ERISA) fiduciary...

Harriet Brown

Tax Chambers
Harriet Brown is a Barrister with Tax Chambers in Jersey. She is a member of the Revenue Bar Association, the Chancery Bar Association, the Law Society of Jersey and an adjunct professor at the...

Karen B. Brown

George Washington School of Law, The
Karen Brown is the Donald Phillip Rothschild Research Professor of Law at the George Washington School of Law. Before joining the Law School faculty, Professor Brown was a Professor of Law at the...

Kenneth Brown, Esq.

Ernst & Young LLP
Kenneth C. Brown is a tax partner with Ernst & Young, where he is the West Region Director of State and Local Tax Services and a member of the National State Tax Committee. He is a member of the...

Kyle Brown, Esq.

Internal Revenue Service
Kyle Nelson Brown is Special Counsel, Office of Chief Counsel, Tax Exempt and Government Entities at the Internal Revenue Service and an Adjunct Professor of Law at the Georgetown University School...

Paul Brown, CPA

FICPA
Paul Brown is the Director of Technical Services for the Florida Institute of CPAs (FICPA). One of Paul’s main duties is to serve as the technical reviewer in Florida for the American Institute of...

Rob Brown

BDO
A Director at BDO in Jersey, Rob Brown has nearly 30 years of experience, working in practice in both Jersey and the UK; including time undertaking various tax secondments within industry. Rob...

Patrick Browne, Esq.

Jones Day
Of Counsel at Jones Day, Patrick Browne represents major corporations and private equity funds on a wide range of federal income tax matters, including mergers, acquisitions, dispositions, and...

Stephen J. Brownell, CPA

 Stephen J. Brownell, Lindsay & Brownell LLP, LaJolla, CA. Bachelor of Arts in Economics, University of California, Davis in 1982. Masters of Accountancy, specializing in Taxation, San Diego...

Charles M. Bruce, Esq.

Charles M. Bruce, B.A., Washington & Lee University; J.D., George Washington University Law Center; member, The District of Columbia Bar, American Bar Association (Section of Taxation, Committee...

Stefan Brunsbach

Dr. Stefan Brunsbach is with PricewaterhouseCoopers LLP in New York, NY and is a frequent contributor to BNA's International Journal .

Charlene Budd, Ph.D., CPA

Budd Management Systems
As the owner of Budd Management Systems, Dr. Budd is a frequent consultant in practice improvement initiatives. She is a Professor Emeritus at Baylor University, where she taught courses in...

Charles Budd

Budd Management Systems
Charles "Chuck" Budd is a Principal of Budd Management Systems and the former CEO of Financial Information Trust, Des Moines; International Computer Systems, Inc., Akron; and Technology Connections,...

Beverly R. Budin, Esq.

Beverly R. Budin, B.A., University of Pennsylvania (1965); J.D., Stanford University Law School (1969); Board of Regents, American College of Trust and Estate Counsel; past Editor, ACTEC Journal;...

Biljana Bujic

KPMG Belgrade
Biljana Bujic is a Partner in the Tax and Legal Department of KPMG Belgrade where she has specialized in tax advisory in Serbia and Montenegro for more than 10 years. In 2008, Biljana worked in...

Eunice L. Bumgardner, Esq.

 Eunice L. Bumgardner, former in-house Counsel for Bloomberg BNA.

Ernst Bunders

Loyens & Loeff
Ernst Bunders, tax adviser, is a member of the Tax Practice Group at Loyens Loeff. He specializes in Netherlands tax treaties and tax legislation. He focuses on resolving (major) disputes between...

James Buresh

Deloitte Tax LLP
A retired partner with Deloitte Tax LLP, James Buresh has over 35 years in State and Local Taxation. While at Deloitte, James was the National Partner in charge of Deloitte’s Sales & Use tax...

Bobby Burgner

GE Corporate Tax
Bobby L. Burgner is Senior Tax Counsel and Global Indirect Tax Leader for General Electric Company in Atlanta, Georgia. Prior to joining GE, he was a partner and Southeast Region Director of State...

Frederick Burke, Esq.

Baker & McKenzie (Vietnam) Ltd.
A Partner with Baker & McKenzie (Vietnam) Ltd. In Ho Chi Minh City, Frederick Burke has over 20 years of experience practicing in the area of corporate law. He served as the Practice Group...

Hannah Burke

KPMG LLP's Energy Sustainability Tax practice

Steven Burkholder

BNA
Steven Burkholder is the Norwalk, Connecticut Staff Correpondent at BNA Tax and Accounting's

Peter Burt, Federal Tax Law Editor

Peter E. Burt is a Federal Tax Law Editor at BNA Tax & Accounting where he works on issues related to personal and trade or business income, deductions, credits, and incentives. Peter came to...

Herbert Buzanich, LL.M.

Aigner Buzanich
Herbert Buzanich is an attorney at law specializing in tax law. He focuses on international tax planning, corporate tax including M&A and reorganizations, financial instruments, structured...

Michael J. Caballero, Esq.

Covington & Burling LLP
Michael Caballero is a partner in the Washington office of Covington & Burling LLP and a member of the Tax Practice Group.  His practice focuses on international tax matters, including...

Oguz Caginalp, Esq.

Oggie Caginalp, B.A., Tufts University; M.B.A. New York University Graduate School of Business; J.D., Boston College Law School; LL.M (in Taxation), New York University School of Law; Attorney, Tax...

David Cairns, FCA

David Cairns provides consulting and training services on International Financial Reporting Standards (IFRS) and has authored several authoritative texts on IFRS. He was the secretary-general of the...

Massimo Calderan, Esq.

Altenburger Ltd. Legal + Tax
A Partner with the law firm of Altenburger Ltd., Massimo Calderan heads the Corporate / M&A Team as well as the Business Italy - Switzerland Team. He advises clients in commercial and corporate...

Allen Calhoun, Esq.

Allen Calhoun, Esq. is an Editor at BNA Tax & Accounting and contributor to the Weekly Report .

Joseph Calianno, Esq.

Grant Thornton LLP
Joseph Calianno is a partner and the International Technical Tax Services practice leader in the Washington, D.C., office of Grant Thornton LLP. He practices in all areas of international taxation...

Jay Camillo

Ernst & Young LLP, Atlanta

Charles G. G. Campbell, Esq.

 Charles G. G. Campbell, Rand Rosenzweig Radley and Gordon LLP, New York, NY.

Niall Campbell

KPMG
Niall is KPMG's Head of Innovation. He was Head of KPMG’s Global Indirect Tax Services practice from 2007 – 2012 and specialises in international VAT issues for multi-nationals. He is a member of EU...

Patrick Campbell, Esq.

Baker & Hostetler LLP
Patrick Campbell focuses his litigation practice on white collar and corporate criminal and regulatory matters, as well as commercial litigation. With a breadth of experience, Patrick has developed...

Regis W. Campfield

 Regis W. Campfield, Marilyn Jeanne Johnson Distinguished Law Faculty Fellow and Professor of Law in Dedman School of Law, received his B.B.A., cum laude, from the University of Notre Dame and LL.B....

Germán Campos Kennett

PricewaterhouseCoopers LLP
Germán Campos Kennett, Universidad de Santiago de Chile (Certified Public Accountant, 1989, and Commercial Engineer, 1992); Professor, Universidad de Chile, Pontificia, Universidad Católica de...

Pamela M. Capps, Esq.

Kramer, Levin, Naftalis & Frankel
A Partner with the law firm of Kramer, Levin, Naftalis & Frankel LLP, Pamela Capps has more than 20 years’ experience providing legal and transactional advice in a wide variety of tax matters.

Jaime Carey, Esq.

Carey y Cía Ltda.
Jaime Carey is Carey and Cia Ltd’s Managing Partner and co-head of the firm’s Tax Group (Chile). He also specializes in the areas of corporate law, mergers and acquisitions and financing. Mr. Carey...

L. Michelle Carlone, CPA

L. Michelle Carlone, B.A., Seattle Pacific University; member, American Institute of Certified Public Accountants.

Philip Carmichael, Esq.

Baker & McKenzie Consulting LLC
Philip Carmichael is a Principal Economist in Baker & McKenzie's New York office. He has advised several US-based companies on global transfer pricing including transfer pricing analysis,...

Michael Carnevale, CPA, Esq.

Anchin, Block & Anchin LLP
Michael K. Carnevale, Esq., is a Partner with Anchin, Block & Anchin LLP. A Certified Public Accountant and licensed attorney (JD), Michael has more than 29 years of experience, including more...

John Carney, Esq., CPA

Baker & Hostetler LLP
A former Securities Fraud Chief, Assistant United States Attorney, U.S. Securities and Exchange Commission Senior Counsel, and practicing CPA, John Carney is a seasoned advocate who represents...

John Carr, Jr. Esq.

Winston & Strawn LLP
Education:

James E. Carreon, Esq.

KPMG LLP
James Carreon is a Principal at KPMG M&A Tax in Los Angeles. Prior to joining KPMG in 2012, Mr. Carreon was a Managing Director with Alvarez & Marsal Taxand, LL where his practice consisted...

Glen Carrington, CPA

Ernst & Young LLP
Glenn R. Carrington is the National Tax Director for Client Services at Ernst & Young LLP, where he has served on the U. S. Executive Board.  As National Tax Director for Client Services, Glenn...

Elizabeth A. Case, Esq.

Elizabeth A. Case, B.A., Millsaps College; M.B.A., Southern Methodist University; formerly Special Assistant to the Deputy Chief Counsel, Internal Revenue Service; Participant, AICPA Partnership...

Aldo Castoldi, Esq.

Studio Tributario e Societario, Deloitte Touche Tohmatsu
Aldo Castoldi is a tax partner with Studio Tributario e Societario, Deloitte Touche Tohmatsu's Italian affiliate. He specializes in transfer pricing and is based in Milan. His experience covers a...

António Castro Caldas

Uría Menéndez - Proença de Carvalho
António Castro Caldas is a lawyer in the Tax Practice Area of the Lisbon office of Uría Menéndez-Proença de Carvalho. He joined Uría Menéndez in 2007.

César Catalán Sanchez

KPMG
César Catalán is a tax partner and head of the indirect tax practice with KPMG in Mexico. Cesar has over 20 years' experience in domestic and international tax issues with a focus on tax planning...

Patrick Cauwenbergh, Esq.

Deloitte Belastingconsulenten
Patrick Cauwenbergh is Partner in and the leader of the transfer pricing practice of Deloitte Belgium, and co-heads the European Business Model Optimisation initiative. He has more than 20 years of...

Karen E. Cederoth

Deloitte Tax LLP
Karen E. Cederoth is a tax partner with the International Tax Service Line, Deloitte Tax LLP, Chicago, Illinois. Previously Ms. Cederoth was with Arthur Andersen as well as the Container Corporation...

Lauren Watson Cesare, Esq.

Law offices of  Lauren Watson Cesare, Esq.
Tax Attorney Lauren Cesare has been practicing tax law for 30 years. She established her own general business tax practice in San Jose 19 years ago with an emphasis on exempt organizations and...

Clark Chandler, Ph. D.

KPMG LLP
Clark J. Chandler, Ph.D., Principal, Economic & Valuation Services, at KPMG LLP focuses primarily on the areas of transfer pricing and the valuation of intangibles for large firms. In his more...

Stephen Charbonnet

Stephen G. Charbonnet -- Tulane University, J.D., Loyola Marymount University, B.B.A.. Currently at KPMG LLP's Washington National Tax office.

Betty Chavis, Ph.D.

Callifornia State University Fullerton
Betty Chavis, Ph.D., is a Professor of Accounting and serves as the Chair of the Department of Accounting at California State University, Fullerton. Dr. Chavis teaches and conducts research in the...

René Chaze

René E. Chaze, Ernst & Young, McLean, Virginia

C. V. Chen

Lee and Li, Attorneys-at-Law
Dr. C. V. Chen earned his S.J.D. degree from Harvard Law School, and LL.M. degree from both the University of British Columbia and Harvard Law School, and graduated from the Department of Law of...

Xinyu Chen

Xinyu Chen is deputy division director of the Shenzhen municipal office of China's State Administration of Taxation.

Connie Cheng

KPMG LLP
Connie Cheng is a Senior Manager in the Income Tax and Accounting group of KPMG’s Washington National Tax group.  KPMG. Prior to joining KPMG, she was a Senior Manager with Ernst & Young for...

Robin A. Chesler, Esq.

Baker & McKenzie LLP
A Partner with Baker & McKenzie, Robin Chesler has more than 25 years of experience advising US-based multinational corporations with respect to international tax planning. She is a member of...

Bernard Chesnais

Bernard Chesnais obtained Master degrees in general law studies (University of Bretagne – Rennes, 1969), sociology (University of Bretagne – Rennes, 1970), and tax law (Ecole Nationale des Impôts),...

Robert Chesner, Jr.

Giordani Swanger Ripp Phillips LLP
Using his extensive expertise and experience in insurance matters, Mr. Chesner, A Director at Giordani Swanger Ripp Phillips LLP, assists high net worth individuals and family offices in the design...

Laurent Chetcuti

FIDAL 
Laurent Chetcuti is a partner in indirect tax and is based in the Paris office of Fidal Direction Internationale. Laurent has worked in VAT for more than 14 years and advises on indirect tax and VAT...

Patrick Cheung

Deloitte Touche Tohmatsu
Patrick Cheung is a transfer pricing partner and the leader of the South China transfer pricing practice for Deloitte China. Prior to joining Deloitte, he was the senior transfer pricing partner of...

William Chip, Esq.

Covington & Burling LLP
Bill Chip is the Covington & Burling LLP’s senior international tax attorney and resides in the firm’s Washington office.  Mr. Chip has over thirty years of tax experience, including nine years...

Unghwan Rap Choi

Unghwan Rap Choi, Foreign Legal Consultant and Economist, Kim & Chang; Seoul National University (B.A., cum laude, 1984); UCLA (Ph.D. in Economics, 1989; J.D., 1992); Member, American Bar...

Henry Chong, Esq.

Mr. Chong is a Tax Lawyer with the Reorganization and Resources Division of the Rulings Directorate of the Canada Revenue Agency and practices in all areas of Canadian federal income tax, focusing...

Spencer Chong

Spencer Chong is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.

R. Lee Christie, Esq.

Sidley & Austin LLP
R. Lee Christie is a partner in the Chicago office of Sidley & Austin. He is a tax lawyer with a practice focused on the insurance industry, including all aspects of federal and state taxation...

Wallace E. Christner, Esq.

Wallace Christner is a business lawyer with Venable LLP, concentrating his practice on business and tax planning for business transactions including mergers, stock and asset acquisitions and...

James T. Chudy, Esq.

Pillsbury Winthrop Shaw Pittman LLP
Jim Chudy, leader of Pillsbury Winthrop Shaw Pittman’s Tax practice and is located in their New York office. He focuses his practice on the tax-related aspects of mergers and acquisitions,...

Kerwin Chung, Esq.

Deloitte Tax LLP
Kerwin Chung is a principal in Deloitte Tax's Washington national tax office, and leader of the firm's national advance pricing agreement (APA) and mutual agreement procedure (MAP) group. He has...

Tomas Cibula

White & Case LLP
Tomáš Cibuľa joined White & Case in 2008. Prior to this, he gained tax-related expertise in a Big 4 accounting firm where he worked for almost three years.

Jack Ciesielski

 Jack T. Ciesielski is the owner of R.G. Associates, Inc., an investment research and portfolio management firm located in Baltimore. Mr. Ciesielski is the publisher of The Analyst's Accounting...

Carola Jáuregui Cisneros

Ruiz Mier
Carola Jáuregui Cisneros is a Managing Partner, Tax and Transaction Services with the Ruizmier Group (KPMG International Correspondent Firm).

Richard H. Clark

Richard H. Clark Professor of Law, Emory University, 1986-present; member, Advisory Committee of the University of Miami Philip E. Heckerling Estate Planning Institute; faculty member, American...

Scott Brian Clark

Scott Brian Clark is a member of SNR Denton's Taxation practice. Scott leads the firm's U.S. (state and local) tax practice and focuses on tax planning, audit and litigation issues, particularly...

George Clarke

George Clarke --U.S. Marine, 1988 - 1992 (active) J.D., Georgetown University Law Center, magna cum laude, 2003; B.S., Edgewood College, magna cum laude, 1998; George Clarke practices in the white...

Christopher Cline, Esq.

Wells Fargo Bank, N.A.
Christopher P. Cline, Esq. is Wells Fargo Bank’s Senior Regional Fiduciary Manager for Oregon and SW Washington. Before joining the financial services industry, he practiced estate planning law for...

Grant Clowery, Ph.D.

Clowery Consulting
Grant M. Clowery, C.A. (Canada); CPA (Illinois); Ph.D., Business, University of Chicago; J.D., George Mason University. Dr. Clowery has served as an expert witness and counselor for both the...

Nathan E. Clukey, Esq.

King & Spalding
Nathan E. Clukey is a partner in the tax practice  of King & Spalding where he focuses on tax controversy and tax litigation. Prior to joining King & Spalding, Mr. Clukey served as a trial...

John Coalson, Jr.

Alston & Bird LLP
A Partner at Alson & Bird LLP, Mr. Coalson’s practice focuses on unclaimed property law and state and local tax issues. Over the course of a distinguished career in which he has been widely...

Edinam Cofie

Reindorf Chambers
Edinman Cofie is an Associate with Reindorf Chambers in Ghana. Prior to joining Reindorf in 2013, Mr. Cofie was a Legal/Research Assistant with Kimanthi & Partners. Additionally he spent time as...

Joe B. Cogdell, Jr., Esq.

CoaLogix
Joe B. Cogdell joined CoaLogix Inc., in January, 2008 as Vice President, General Counsel and Secretary.  Prior to joining CoaLogix, Joe was a member of the multi-state law firm Womble Carlyle...

Bruce A. Cohen, Esq.

Gen Re
Bruce Cohen is Vice President and Tax Counsel at Gen Re, a member of the Berkshire Hathaway family of companies. Prior to joining Gen Re, Mr. Cohen was Senior Tax Counsel, International at AIG,...

I. Mark Cohen, Esq.

Cohen & Burnett, P.C.
I. Mark Cohen, JD, LL.M, CFP® is the founding partner and visionary for both OptiFour Integrated Wealth Management, LLC, Registered Investment Advisor, and Cohen & Burnett, P.C., Attorneys and...

Ross Cohen

Ross Cohen is a partner and tax attorney resident in the Louisville office of the law firm of Bingham Greenebaum Doll LLP, where his practice is in federal tax, focusing on transactional and...

Sandra Cohen, Esq.

Cohen & Buckmann pc
Sandra Cohen is a Partner at Cohen & Buckmann pc, a New York-based specialty firm focusing on executive compensation, pensions & cross-border employment matters. She represents many...

Robert T. Cole, Esq.

LB&I Division Internal Revenue Service SE:LB:IN:TPP  MA2-265B
Prior to his death in 2013, Mr. Cole directed the international tax division of Alston & Bird from 1997 to 2012. He then became a senior adviser to the Internal Revenue Service. Mr. Cole often...

Martin Collins

PricewaterhouseCoopers LLP
Martin Collins is a Tax Partner at PricewaterhouseCoopers specializing in International Tax Services. Prior to joining PWC, he was a partner with McDermott Will and Emory. Education: University...

Christopher Condeluci, Esq.

CC Law and Policy PLLC
Christopher E. Condeluci is principal and sole shareholder of CC Law & Policy PLLC in Washington, DC. Chris’s practice focuses on the Patient Protection and Affordable Care Act (“ACA”) and its...

Michael Congiu, Esq.

Littler Mendelson P.C.
A Shareholder at Littler Mendelson P.C., Michael Congiu complements his broad labor and employment litigation and counseling practice with three specific and distinct areas of expertise: leave and...

Steven D. Conlon, Esq.

 Steven D. Conlon, Katten Muchin & Zavis, Chicago, IL.

Jason Connery

Jason R. Connery is with KPMG LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal .

James E. Connor, Esq.

Pricewaterhouse Coopers LLP
James Connor is a retired Partner and co-leader of Federal Tax Services group of Washington National Tax Services office of PricewaterhouseCoopers LLP. He was also a former adjunct professor,...

Peter J. Connors, Esq.

Orrick, Herrington & Sutcliffe LLP
Peter Connors, a tax partner in the New York office, focuses his practice on cross-border transactions.  He also has extensive experience in related areas of tax law, including asset securitization,...

Kevin R. Conzelmann, Esq.

Kevin R. Conzelmann (A.B., Xavier University; J.D., Harvard Law School; LL.M., New York University, School of Law) is the Tax Counsel of Omnicom Group Inc. 

Lynn A. Cook, Esq.

Towers Watson
Lynn Cook is a Senior Legislative and Regulatory Advisor with Towers Watson. She is formerly with the Internal Revenue Service, Tax Exempt and Government Entities and is a member of the Virginia and...

Diane M. Cooper, Esq.

 Diane M. Cooper Esq., Senior Counsel, Wilkins Finston Law Group LLP, Dallas, TX.

Kevin A. Cordano

 Kevin A. Cordano, CPA, Holthouse Carlin & Van Trigt LLP, Los Angeles, CA

Alex Cordova

Rodgrido, Elias & Medrano
A Partner with Rodrigo, Elias & Medrano Abogados in Lima, Peru, Alex Córdova has a wide range of experience, which includes tax planning for mergers and business reorganization processes and in...

Luis Coronado, Esq.

Ernst & Young Solutions LLP
Luis Coronado is a partner based in Ernst & Young's member firm in Singapore and is the Far East Area and Greater China transfer pricing leader. Luis will be returning to Shanghai in January...

Manal Corwin

Manal S. Corwin is with KPMG, LLP in Washington, D.C. and is a frequent contributor to BNA's International Journal .

José Costa Pinto

Costa Pinto Advogados
Jose Costa Pinto is a lawyer with Costa Pinto Advogados where he specializes in commercial law, corporate law, merges and acquisitions, real estate and financing law. He is also the President of the...

Jenny Cottrell, Esq.

Jenny Cottrell is with Stephenson Harwood in London, England.

Nils Cousin

PricewaterhouseCoopers LLP
Nils Cousin is a Manager of International Tax at PricewaterhouseCoopers where he specializes in tax consulting for inbound clients, including tax treaties, inbound structuring, sovereign investment,...

Martin B. Cowan, Esq.

Martin B. Cowan, Esq. serves as a Member of Real Estate Advisory Board at Tax Management, Inc. Martin B. Cowan is the Attorney at Law, New York, NY.

Greta Cowart, Esq.

Winstead PC
A Shareholder at Winstead PC, Greta Cowart is known for fixing complex employee benefit plan issues, including not only pension plan and 401(k) plan issues, but also issues under COBRA, HIPAA and...

David Cowling

Jones Day
A Partner with Jones Day, David Cowling has extensive transactional and tax controversy experience with taxing authorities throughout the United States and abroad. He chairs the Firm's State and...

William H. Cowper

William H. Cowper, George Washington University, J.D., with high honors, 1983; State University of New York at Buffalo, B.S., 1978. He is a member of Order of the Coif. Cowper is currently Vice...

James D. Cox, Esq.

 James D. Cox is a Brainerd Currie Professor of Law at Duke. Professor Cox joined the faculty of the School of Law at Duke in 1979 where he specializes in the areas of corporate and securities law....

Toby Cozart, Esq.

Piedmont Law Partners
Toby Cozart is a tax lawyer who specializes in domestic and cross-border project and lease financing, partnerships and limited liability companies and international joint ventures. In recent years,...

Bridget Crawford

Pace University Law School
Pace University Professor Bridget J. Crawford teaches Federal Income Taxation; Estate and Gift Taxation; and Wills, Trusts and Estates. She joined the Pace faculty in 2003, after more than six years...

Roy Crawford, III

McDermott Will & Emery LLP
Roy E. Crawford is counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm's Silicon Valley office.  He focuses his practice on corporate franchise and income taxation,...

Ronald Creamer, Jr., Esq.

Sullivan & Cromwell LLP
Ron Creamer is the head of Sullivan & Cromwell’s Tax Group and also leads that group’s M&A practice.  Mr. Creamer is a seasoned practitioner in all types of acquisitions and dispositions,...

Thomas Crichton, IV Esq.

Vinson & Elkins LLP
A Partner if the firm of Vinson & Elkins LLP, Thomas Crichton's law practice involves federal income tax matters, with particular emphasis in the natural resource, partnership, and corporate...

Nina J. Crimm

St. John's University
Professor Nina Crimm is the Frank H. Granito, Jr., Faculty Scholar at St. John’s University School of Law.  She is the co-author (with Professor Laurence H. Winer) of two books:  God, Schools, and...

Michele Crisci, Esq.

Studio Tributario e Societario
Michele Crisci has been a partner of Studio Tributario e Societario (formerly Professionisti Associati), a member of Deloitte's global organization, since 1998, and is Italy's country leader for the...

Nicholas Crist

KPMG
Nicholas Crist has been with KPMG Malaysia since January 1997 where he is now Executive Director.  He joined KPMG London in 1990, and in 1993 he was seconded to KPMG Sydney, where he gained...

Robert J. Crnkovich, Esq.

Ernst & Young LLP
Bob Crnkovich is a member of Ernst & Young LLP’s National Tax Partnership Transactional Planning and Economics Group, where he advises on the taxation of partnerships, private equity, hedge...

James E. Croker, Jr. Esq.

 Jim Croker is a partner with Alston & Bird LLP in the firm's Federal and International Tax Groups. He advises U.S. and non-U.S. corporations, real estate investment trusts, investment banks,...

John Cronin, CPA, CGMA

Deloitte Tax LLP
John J. Cronin is a retired Tax Partner of Deloitte Tax, LLP. He is a member of the Bloomberg BNA State Tax Advisory Board. Prior to his retirement, he was the Partner in Charge of the firm's...

Kenneth Crotty, J.D., LL.M.

Gassman, Bates & Associates, P.A.
A partner at the Clearwater, Florida law firm of Gassman, Bates & Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and...

Bibiana A. Cruz

Reichard & Escalera 
Ms. Cruz is a tax associate at Reichard & Escalera. She obtained her Bachelor’s Degrees, Magna Cum Laude, in Business Administration with concentration in Accounting and Finance from the...

Thomas Cryan, Esq.

Buchanan Ingersoll & Rooney PC
Thomas M. Cryan, Jr. focuses his practice on various tax matters including executive compensation, fringe benefits and employment tax areas. He consults with clients on tax audits, and with drafting...

Robert E. Culbertson, Esq.

Covington & Burling LLP
Rob Culbertson is a member of the Tax Practice Group of Covington & Burling LLP.  His practice focuses on international tax planning and controversy resolution.

William Culp, Jr., Esq.

Culp Elliot & Carpenter, PLLC
With his deep knowledge and breadth of experience in law and taxation, William R. Culp, Jr., a Partner in the firm of Culp Elliott & Carpenter, P.L.L.C., helps clients structure their business...

Barney Cumberland

Simpson Grierson
Barney is a partner in the tax group at Simpson Grierson in Auckland, New Zealand. He has significant experience across all aspects of New Zealand's domestic and international tax law. He advises...

Frank Cummings, Esq.

Frank Cummings, B.A. with high honors, Hobart College (1951), Phi Beta Kappa; M.A., Columbia University (1955); L.L.B., Columbia University School of Law (1958), Harlan Fiske Stone Scholar; Articles...

Jasper L. Cummings, Jr.

Alston & Bird LLP
Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee...

Susan G. Curtis, Esq.

Susan G. Curtis, Esq. serves as a Member of Compensation Planning Advisory Board at Tax Management, Inc. and works at Janofsky & Walker LLP, New York, NY.

Joseph J. Czajkowski, Esq.

ExxonMobil Corporation
Joseph is Corporate Counsel for ExxonMobil.

Dominic Daher, JD, LL.M.

University of San Francisco
Dominic L. Daher is the director of internal audit and tax compliance for the University of San Francisco. In May 2005, Mr. Daher garnered USF law school’s Outstanding Faculty of the Year Award.  

Stacy Daher, CPA

University of San Francisco
Stacy E. Daher is the Associate Vice President for Finance at the University of San Francisco. In this role she is responsible for the management of the University's endowment investments, cash...

Roland S. Dahlman, Esq.

Roland S. Dahlman, LL.B. 1970 and LL.D. 2006 (Stockholm), LL.M. 1974 (Harvard University); Advokat. Member of the Swedish Bar and of Dahlman Advokatbyrå, Stockholm, Sweden.

Harvey P. Dale

 Harvey P. Dale, University Professor of Philanthropy and the Law at New York University and Director, National Center on Philanthropy and the Law.

David C. D'Alessandro, Esq.

David C. D'Alessandro, B.A. summa cum laude, Economics, Boston College, 1991; J.D., University of Michigan Law School, 1994; Partner, Vinson & Elkins LLP, Dallas, Texas; Member: Texas Bar,...

Susan Daley, Esq.

Perkins Cole LLP
A Partner at Perkins Coie LLP, Susan has more than 25 years of experience in the areas of executive compensation, securities and employee benefits. She is currently co-chair of the BNA Pension &...

Robert T. Danforth

Washington and Lee University
A Professor of Law at the Washington and Lee University School of Law, Robert Danforth is admitted to practice in District of Columbia, North Carolina, and Virginia. His extensive experience has...

Anh Dang Duong

Vilaf
Managing Partner in the Hanoi office of Vilaf, Dang Duong Anh is one of the most reliable and result-oriented Vietnamese lawyers. Mr. Dang Duong’s broad experience covers foreign direct investment,...

Menachem Danishefsky

Herzog Fox & Neeman's
Menachem Danishefsky is an Associate at Herzog, Fox and Neeman in Tel Aviv, Israel where he specializes in tax law, private equity and hedge funds. Prior to joining Herzog in 2010, Mr. Danishefsky...

J. William Dantzler, Jr. Esq.

J. William  Dantzler, Jr., B.S., Clemson University, 1974; J.D., New York University, 1979; Tax Partner and Head of Global Tax Practice, White & Case LLP, New York, New York; domestic and...

Kathleen David

Kathleen David is Editor of  BNA Tax & Accounting's IRS Practice Adviser Report .

Kristi Davidson, Esq.

Buchanan Ingersoll & Rooney PC
Clients rely on Kristi A. Davidson’s skills, business savvy and dedication to their interests to guide them through high-pressure situations where rapid and creative solutions are key. When business...

Bruce Davis, Esq.

White & Case LLP
Bruce N. Davis is the Former Chairman, Subcommittee on §§338, 367 and 1491, Committee on Foreign Activities of U.S. Taxpayers, American Bar Association; Principal Special Assistant to the Associate...

Glenn Davis, Esq.

Glenn Davis (retired) is former Executive Editor, Federal Tax Services, at BNA Tax and Accounting (a.k.a. Tax Management). Glenn joined Tax Management in February 1985 as a Tax Law Editor and was...

Mario A. de Castro

Mario A. de Castro, University of Miami School of Law (LL.M. in Taxation); Temple University of Law (J.D. 1994); Tulane University (B.A. 1990); member, American Bar Association; member, Florida Bar;...

Isabel de Otaola

Baker & McKenzie
Isabel de Otaola has been a partner at Baker & McKenzie’s Madrid office since 1999. She is a member of the Firm’s European Tax Practice Group. She is also active in the Tax Planning and Employee...

J. Gary Dean

J. Gary Dean is a Multistate Tax Services Partner in the Philadelphia Office of PricewaterhouseCoopers LLP. Mr. Dean serves as the National Technical Services Leader of the Firm's Multistate Tax...

Ivan Debarliev

Debarliev, Dameski & Kelesoska Attorneys at Law
Ivan Debarliev is one of the founders and partners at Debarliev, Dameski & Kelesoska Attorneys at Law. He has more than 15 years of experience in various legal issues such as competition,...

James P. DeBree, Jr., CPA

Deloitte Tax LLP
James is a Certified Public Accountant and has been a Partner at Deloitte Tax LLP for more than 40 years. He is a member of the American Institute of Certified Public Accountants, California Society...

Joseph DeCarlo, Jr.

Joseph DeCarlo, Jr., Columbia College (B.A. 1974); Fordham University School of Law (J.D. 1979); partner, Ivins, Phillips & Barker, Washington, D.C. 

Georges Deitz, Esq.

Deloitte SA
Georges Deitz is currently the Non-executive director of StatPro International in Luxembourg.Georges is a former senior partner of Deloitte, has over 25 years' experience advising multinational...

Nicasio del Castillo

PricewaterhouseCoopers LLP
Nicasio del Castillo is a retired Partner with PricewaterhouseCoopers LLP. He was a member of the AICPA Subcommittee on International Taxation as well as the International Fiscal Association.

Charles-Antoine del Valle

DLA Piper
An Associate with DLA Piper in Paris, France, Charles-Antoine del Valle has developed, throughout his studies as well as his work experiences within top tier international law firms, strong...

Jocelyn Delsouiller, Esq.

Jocelyne Delsouiller, graduated 1972 Geneva, Swtitzerland, admitted to the Geneva Bar  1974, legal counsel in Paris, 1979. admitted to the Paris Bar 1992. Corporate partner Campbell, Philippart,...

Christopher Denicolo, J.D., LL.M.

Gassman, Bates & Associates, P.A.
A partner at the Clearwater, Florida law firm of Gassman, Bates & Associates, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation,...

John DerOhanesian

John DerOhanesian is a senior manager in KPMG's International Corporate Services Group in San Diego, California.

Christopher Desmond

Duff & Phelps
Christopher Desmond joined Duff & Phelps in 2012. He has been named as one of the world’s leading transfer pricing professionals by Legal Media Group and has led multiple teams involving...

Gerald S. Deutsch, Esq., CPA

Jerry Deutsch is an attorney and CPA advising businesses and their principals and wealthy individual clients in all aspects of tax and business planning including: Tax Structure - in connection with...

Bobby Dexter, Esq.

Chapman University, Dale E. Fowler School of Law
Professor Bobby Dexter joined the full-time faculty at Chapman in the Fall of 2006 after serving as a Westerfield Fellow at Loyola University (New Orleans) College of Law.  A specialist in tax and...

Winnie Di

Winnie Di is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.

Louis H. Diamond, Esq.

Louis H. Diamond, Esq.; LL.M. in Taxation, Georgetown University Law Center; J.D., Cum Laude, George Washington University National Law Center; B.A., George Washington University; Managing Member of...

Valerie Diamond, Esq.

Baker & McKenzie LLP
A Partner in Baker & McKenzie’s San Francisco office, Valerie Diamond is chair of the North American Global Equity Services Sub Practice Group. She assists companies in the design and...

Victor Diaz Infante Martinez

Ernst & Young
Victor Diaz Infante Martinez is a Senior Manager with Ernst & Young in New York, a position he has held since 2014 after spending nearly a year as a Senior Manager in EY’s Mexico office. Prior...

Brett R. Dick, Esq.

Jones Day
Brett Dick practices tax law, including partnerships, financing, leasing, real property, corporate, and tax treaties. His practice focuses on international tax, concentrating on transactions...

Eli Dicker, Esq.

Tax Executives Institute
Eli J. Dicker is Executive Director of the Tax Executives Institute, the pre-eminent association of in-house tax professionals worldwide comprised of 7,000 members from 3,000 of the largest...

Valerie Dickerson

Deloitte Tax LLP
Valerie is a tax partner and leads Deloitte’s Washington National Tax-Multistate practice. Valerie has over 20 years of private and public accounting experience, primarily in multistate tax...

Lauren Dickson, Esq.

Lauren H. Dickson, Esq., is the Editor for

Beth Dickstein, Esq.

Sidley Austin LLP
A Certified Public Accountant since 1985, Beth Dickstein is a partner in Sidley Austin's Chicago office who focuses on employee benefit matters. Ms. Dickstein regularly advises pension plan...

Michael DiFronzo, Esq.

PricewaterhouseCoopers LLP
Michael A. DiFronzo serves as a Principal in the Washington National Tax Office of PricewaterhouseCoopers LLP.  In that role, Mr. DiFronzo serves as a global resource for the firm’s international...

Frank Chetcuti Dimech

CDF Advocates 
Dr Frank Chetcuti Dimech co-founded CDF Advocates in Malta in 1993. He practices financial services, company, tax, data protection, EU and international law. His experience includes financial...

Kevin Dinan, Esq.

King & Spalding
Kevin Dinan is a partner in King & Spalding’s Business Litigation and Tax Controversy Groups and has been a trial lawyer for almost 30 years.  His litigation practice focuses primarily upon...

Michael Dirkis

Dr Michael Dirkis is Professor of Taxation Law at University of Sydney and a noted researcher, having authored and co-authored over 550 publications and papers. From May 1999 until October 2009 he...

James H. Ditkoff

James H. Ditkoff; Senior Vice President, Finance and Tax, Danaher Corporation,Washington, DC. Also served as Vice President-Finance and Tax from January 1991 to December 2002 and has served as...

Mortimer Dittenhofer, Ph.D.

Dr. Dittenhofer practiced internal auditing at Sears Roebuck and Company and in the federal government at the Atomic Energy Commission and is the former executive director of the Association of...

Irina Dmitrieva

White & Case LLP
Irina heads the tax practice in White & Case's Moscow office and is also the firm's EMEA tax practice leader. She has been advising on Russian and international tax matters since 1995, primarily...

Wojciech Dmoch

Wojciech Dmoch is a Counsel at Clifford Chance. His extensive experience includes preparing appeals and complaints in tax proceedings, analysing contracts and investments from the tax point of view,...

Joseph M. Dodge

 Joseph M. Dodge, LL.B., Harvard University, 1967, LL.M., New York University, 1973, B.A., Harvard University, 1963. Professor at Florida State University, College of Law.

William Dodge

Deloitte Touche Tohmatsu
William G. Dodge serves as Director, Global Transfer Pricing Team and Co-Director, U.S. Transfer Pricing Team at Deloitte & Touche LLP, Washington, DC. Mr. Dodge was Partner-in-Charge, U.S....

Ingmar Doerr

Dr. Ingmar Dörr

D. Kevin Dolan, Esq.

Shearman & Sterling LLP
D. Kevin Dolan joined Shearman & Sterling’s Washington, D.C. office as Counsel in March 2009 and is a member of the firm’s Tax Group.

Joseph Doloboff, Esq.

Blank Rome LLP
Joseph M. Doloboff concentrates his practice in mergers and acquisitions, with a particular emphasis on tax law, and brings 30 years of experience in both the public and private sectors, including...

Rod Donnelly, Esq.

Morgan, Lewis & Bockius
Rod Donnelly is a partner in Morgan Lewis's Tax Practice. Mr. Donnelly focuses his practice on the tax aspects of complex international corporate transactions and on transfer pricing, especially...

Joseph Donovan

Joseph X. Donovan is a Principal in the Boston office of PricewaterhouseCoopers LLP. Before joining PricewaterhouseCoopers LLP in 1984, Joe was Deputy Chief of the Legal Bureau of the Massachusetts...

Aleksandar Dorich

Djingov, Gouginski, Kyutchukov & Velichkov, Atanassov (DGKV)
Aleksandar Dorich is an Associate with the law firm of Djingov, Gouginski, Kyutchukov & Velichkov, Atanassov (DGKV). His practice areas include: Banking & Finance, Taxation, General...

Glenn W. Dowd, Esq.

Glenn W. Dowd, Central Connecticut State University (B.A. cum laude, 1984), University of Connecticut School of Law (J.D. high honors, 1989); member, Connecticut Bar; associate, Day, Berry &...

Marianna Dozsa

PwC Österreich
Bloomberg BNA Tax Management Portfolios:

Michael Drake

Michael Drake is an accounting doctoral scholar at Texas A&M University. Prior to entering the doctoral program, he worked at an international public accounting firm. 

Michael Stephen Drake

Brigham Young University
Education:

William A. Drennan, II, Esq.

Southern Illinois University School of Law
William Drennan joined the Southern Illinois University School of Law faculty on a full-time basis in 2005, after teaching as an adjunct in 2004. He teaches federal income tax, business tax, trusts...

Elizabeth Drigotas

Deloitte Tax LLP
Elizabeth Drigotas is a Principal in the Washington DC office of Deloitte Tax LLP, focusing on employee benefits and executive compensation.  Ms. Drigotas practices primarily in the areas of...

Pamela Jensen Drucker, Esq.

Andersen Tax
A Director in the Los Angeles office of Andersen Tax, Pam Drucker has over 14 years of experience advising clients on domestic and international tax matters. Her clients have included closely-held...

Carl Dubert, Esq.

PricewaterhouseCoopers LLP
Mr. Carl Dubert has been Principal of Washington National Tax Services Practice at PricewaterhouseCoopers LLP since March 2005. Mr. Dubert is an attorney licensed in the State of Illinois and the...

Alice Dubow

Court of Common Pleas of Philadelphia County
Hon. Alice Beck Dubow is a judge of the Commonwealth of Pennsylvania Court of Commone Pleas, 1st Judicial District in Philadelpia. Judge Dubow started her legal career in 1984 as a law clerk for a...

Peter Duchars

SMP Accounting & Tax Ltd
Peter is Director of VAT Services at SMP Partners on the Isle of Man. Peter is responsible for the provision of VAT consultancy services and in addition heads up the VAT compliance team that deals...

Amy Dunbar, CPA, Ph.D.

University of Connecticut
Amy Dunbar is an associate professor at the University of Connecticut. Professor Dunbar earned her Ph.D. in 1989 from the University of Texas at Austin. Before that, she worked for the IRS, KPMG,...

Harley Duncan

KPMG
Harley Duncan is Tax Managing Director, State and Local Tax, at KPMG LLP. His primary responsibilities at KPMG include working to establish and improve business relationships with state taxing...

David S. Dunkle, Esq.

David S. Dunkle, B.A., Virginia Military Institute (Honors in English 1966); J.D., University of North Carolina Law School (member of Law Review 1969); LL.M. (Taxation) Georgetown Law Center (1970);...

Carolyn DuPuy, Esq.

Weil, Gotshal & Manges LLP
Carolyn M. DuPuy is a retired Partner with Weil, Gotshal & Manges LLP in Washington, DC. She is a former Senior Technical Reviewer at the Office of the Associate Chief Counsel (International),...

Michael C. Durney

Michael C. Durney; Hastings College of Law, University of California (1968; Juris Doctor; Editorial Board, Hastings Law Journal); University of California at Berkeley. Bar Admissions: District of...

Michael Durst, Esq.

Michael C. Durst is an attorney in private practice in Washington, D.C., and also serves as Special Counsel to Steptoe & Johnson LLP. He is a former director of the IRS’s advance rulings program...

Preston Dyer, Esq.

Winstead PC
Preston "Trip" Dyer is a member of Winstead's Taxation, Employee Benefits & Private Business Practice Group. His practice focuses on federal and state tax planning for business transactions,...

Ian Dykes

PricewaterhouseCoopers LLP
Ian Dykes is the leader of PwC's U.K. transfer pricing network. He has been a full-time transfer pricing practitioner for 20 years, and is well-known internationally as the lead advisor to several...

Jim Eads

Jim Eads, B. S. B. A. University of Arkansas-Fayetteville, 1970 and J. D. University of Arkansas-Fayetteville, 1973; Currently-Executive Director of the Federation of Tax Administrators,...

Graham Earles

Graham Earles is a Tax Specialist with Slaughter & May in London, England.

David Early-Hubelbank, Esq.

Pillsbury Winthrop Shaw Pittman LLP
David Hubelbank is a senior counsel in Pillsbury's Tax practice and is located in the New York office. He advises clients on tax matters relating to business acquisitions and dispositions, corporate...

Joseph Ecuyer, Federal Tax Law Editor

After years in private practice in New Orleans in both the tax and ERISA areas, Joe joined BNA Tax & Accounting in 2005 where he is currently a Tax Law Editor in the U.S. Income Group. He works...

Joseph Ecuyer, Esq.

Joseph J. Ecuyer, Esq. is a Federal editor for BNA Tax & Accounting and a contributing editor for the Weekly Report .

Claude Edelson

Claude Edelson, CPA, MA and BS, Accounting, University of Illinois. Edelson is currently Assistant Director of Accounting Policy at the Federal Home Loan Bank of Chicago. He joined FHLBC in 2005...

Stephen M. Edge, Esq.

Steve is a corporate tax partner at Slaughter and May where he has an extensive tax consultancy practice which includes advising on business and transaction structuring, dealing with in-depth tax...

Bruce N. Edwards, Esq.

Sorensen & Edwards, P.S.
Bruce has been practicing tax law since the 1970's, and has a Master of Laws in Taxation from New York University. Following NYU, Bruce clerked for the Honorable Shiro Kashiwa at the United States...

Clemens Egermann

Clemens Egermann, University of Vienna (Master of Laws 1998); Doctor of Jurisprudence (1999); Member, Austrian Bar.

Jon Eichelberger

Baker & McKenzie
Jon Eichelberger is a Partner in the Beijing office of Baker & McKenzie. He has lived and worked in China for 25 years. Mr. Eichelberger focuses on tax planning and advice for inbound business...

Matthnew Eickman, Esq.

Lawing Financial
Director of ERISA Services at Lawing Financial in Overland Park, Kansas, Matthew Eickman has 11 years of private legal practice experience focusing exclusively on employee benefits, including time...

Moti Eilon

Shekel & Co. Law Offices
Moti Eilon, a partner at Shekel & Co. Law Offices, joined the firm in 2007. Moti has written numerous articles on the subject of indirect taxes and lectures in advanced training courses offered...

Andrew Eisenberg

Andrew M. Eisenberg is a partner with Jones Day in Washington, DC and adjunct professor of Corporate Tax at Georgetown University Law. Mr. Eisenberg is a frequent contributor to BNA Tax &...

Niles Elber, Esq.

Caplin & Drysdale
Niles A. Elber is a Member in Caplin & Drysdale's Washington, D.C. office. He has been with the firm since 2004. Prior to joining the firm, Mr. Elber spent five years practicing with a boutique...

Peter I. Elinsky, Esq.

Georgetown University Law Center
Peter Elinsky is an Adjunct Professor of Law at Georgetown University Law Center in Washington, D.C., where he Teaches Retirement Plans -Design and Taxation; and Executive Compensation - Cash And...

Janet Elsbernd

Deloitte Tax LLP

William E. Elwood, Esq.

Dickinson Wright PLLC
Currently a Member of the Washington, DC law office of Dickinson Wright, William Elwood is the former Technical Attorney, Tax Court Litigation Division, Office of Chief Counsel, Internal Revenue...

Bruce Ely

Bradley Arant Boult Cummings LLP
Bruce P. Ely is a partner in the Birmingham, Alabama office of the multistate law firm of Bradley Arant Boult Cummings LLP. He is the co-chair of their SALT Practice Group, which involves choice of...

Christian Emmeluth, Esq.

CPH LEX Advokater
A member of the niche firm “CPH LEX Advokater” in Copenhagen, Mr. Emmeluth has previously worked in London and was admitted to the Supreme Court in Denmark in 1988. He is also assistant professor at...

Phillip England

Phillip England is a shareholder in the New York office of Anderson Kill & Olick P.C. His practice emphasizes the tax aspects of international corporate and joint venture arrangements and tax...

Howard S. Engle, CPA

Deloitte Tax LLP
Howard S. Engle, a retired partner with the Chicago office of Deloitte, has served as the Lead Client Service Partner and Advisory Partner for some of Deloitte’s largest and most complex clients...

Richard L. English, Esq.

Commerce Family Office
Richard serves as Managing Director of Commerce Family Office, a division of the Commerce Trust Company, in Kansas City, Missouri.  Commerce Family Office provides comprehensive and highly...

David Enrick, Esq.

PricewaterhouseCoopers LLP
David Ernick is a Principal in the Transfer Pricing Practice of PricewaterhouseCoopers’ (PwC) Washington National Tax Services office.  David’s practice includes transfer pricing planning and...

Christopher Erblich, Esq.

Husch Blackwell Sanders LLP
A member of the Husch Blackwell Sanders LLP’s Executive and Partner Boards and Managing Partner for the Phoenix office, Chris Erblich is a member of the firm’s Financial Services industry team and...

Fredrik Erneholm

Ernst & Young
With in-depth knowledge of VAT and indirect tax with over 10 years of experience, including working as an indirect tax manager for a major bank group as well as being the head of Bird & Bird's...

Hamid Errida

AccountThink
Hamid Errida is the CEO of AccounThink Maroc in Morocco. Prior to leading AccounThink, Mr. Errida was a Tax Manager with Garrigues Maroc for nine years where he provided tax advice for the...

Beate Erwin, Esq.

Ruchelman P.L.L.C.
Of Counsel at Ruchelman P.L.L.C., Beate Erwin concentrates her practice in the area of U.S. and international taxation, with a focus on inbound investment into the United States. She represents...

Deborah K. Erwin, Esq.

Latham & Watkins LLP
Education:

Joseph Erwin, Esq.

Law Office of Joseph M. Erwin
A sole practitioner based in Dallas, Texas, Joseph Erwin has extensive experience in international and federal tax. His practice focuses on: U.S. Taxation of International Transactions – investment...

Andrés Espinós Alegre

UBS Investment Bank
An Associate Director at UBS Investment Bank in New York, Andrés Espinós advices financial institutions in Latin America on M&A and capital markets topics. Prior to joining UBS, he worked as a...

Donald M. Etheridge, Jr., Esq.

National Christian Foundation, The
Donald Etheridge is a Gift Planning attorney at the National Christian Foundation. He is a member of the State Bar of Georgia and North Carolina Bar; the North Carolina Bar Association (Chairman,...

Pamela Evers, J.D., LL.M, MBA

University of North Carolina-Wilmington
Ms. Evers practices law in Texas and the District of Columbia. She also teaches in the Department of Accountancy and Business Law at the University of North Carolina Wilmington.

Candace Ewell

PricewaterhouseCoopers LLP
Candace is a Principal with PwC's Washington National Tax Services Practice, where she leads a group of information reporting and withholding specialists.  Since joining the firm in 2007, Candace...

Peter Faber

McDermott Will & Emery LLP
Peter L. Faber is a partner in the New York office of the law firm of McDermott, Will & Emery LLP.  He specializes in state and local tax matters, including planning, administrative proceedings,...

Pascal Faes, Esq.

NautaDutilh BVBA/SPRL
Pascal Faes is a Partner in the Brussels office of the international law firm NautaDutilh, where he heads the Tax Practice Group.

Aidan Fahy, Esq.

Matheson
Aidan Fahy is a partner in Matheson's Tax Department in Dublin and advises on all aspects of corporate taxation including the structuring of domestic and international reorganizations, mergers and...

Charles E. Falk, Esq.

Charles Edward Falk, B.A. (in economics), University of Kansas (1970); M.S. (in accounting), The University of Virginia (1976); J.D., Washington and Lee School of Law (1979); LL.M. (in taxation),...

George A. Famalett

George Famalett currently serves as Tax Partner at PricewaterhouseCoopers in San Jose, CA. He specializes in state and local taxation for Fortune 500 companies.

Richard Farley

PricewaterhouseCoopers LLP
Richard C. (Rick) Farley, Jr. is a Director in the PricewaterhouseCoopers LLP Global Human Resource Services (GHRS) group in the New York City office.  Mr. Farley consults with clients and the...

George Farrah, CPA

George R. Farrah, CPA, is Executive Editor-State Tax and Accounting for Tax Management Inc., a BNA company.   Tax Management Inc. is a leading provider of tax planning and compliance information,...

Aideen Farrell

KPMG
Aideen is a VAT Director at KPMG Ireland with nearly 12 years’ experience providing VAT advisory services to a broad range of Irish and multinational clients on all their VAT issues with particular...

Laura Farrell-Legrand

Ernst & Young LLP
Ms. Farrell is a senior manager with Ernst & Young. She is a Practice Leader for the firm's California State and Local Tax Group and serves as the firm's California State Tax Coordinator.

Lawrence Fee

Deloitte
Education:

Suzanne C. Feese, Esq.

Suzanne is a former tax partner in King & Spalding’s Atlanta office, where she represented clients in all stages of the IRS administrative process and in tax litigation. She has substantial...

Tamás Fehér

Jalsovszky Law Firm
Tamás Fehér is a Senior Tax Associate with Jalsovszky Law Firm in Budapest, Hungary. He joined the firm in 2014. In the previous 12 years he worked at the Budapest tax group of CMS Cameron McKenna....

Marshall Feiring, Esq.

Sidley Austin LLP
Marshall Feiring is counsel in Sidley Austin LLP’s New York office. His practice focuses on multiple aspects of the formation and operation of complex investment vehicles such as REMICs, RICs and...

Steven Felgran

Steven D. Felgran, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a principal with the firm's offices in Boston and New York.

Robert A. Ferencz, Esq.

Sidley Austin LLP
Robert is senior counsel in Sidley Austin’s Chicago office who focuses on employee benefits, executive compensation, federal income tax and related matters. A substantial portion of his practice...

Brett Ferguson

Brett Ferguson joined Bloomberg BBNA in 1999 as a reporter and is currently the assistant managing editor of the Daily Tax Report. Brett spent six years covering economic policy and the Treasury...

Samuel Fernandes de Almeida

VdA - Vieira de Almeida & Associados
In August 2015, Samuel Almeida joined Vieira de Almeida & Associados as a Tax Partner. Prior to joining VdA, he spent nearly 10 years as a Partner in charge of Miranda Correia e Amendoeira’s Tax...

Jayson Fernandez, Esq.

Romulo Mabanta Buenaventura Sayoc & de los Angeles
Jasyon Fernandez, a partner with the international law firm of Romulo Mabanta Buenaventura Sayoc & de los Angeles, co-chairs the firm’s Taxation department. His practice focuses on taxation, and...

Joseph Ferst, CPA

Deloitte Tax LLP
Joe is a Co-Leader of the TARDI Debt Services Group at Deloitte Tax LLP. He provides tax advisory and technology solutions and services to investors (banks, insurance companies, mortgage REITs, and...

Karen Fickes, Managing Editor, U.S. Income Portfolios

Karen is Managing Editor of the U.S. Income Group. As such, she is responsible for the U.S. Income Series Portfolios dealing with individual income taxation, the Real Estate Series Portfolios,...

Craig Fields

Morrison & Foerster LLP
Craig B. Fields is co-chair of the Morrison & Foerster’s Tax Department and is also chair of the firm’s State + Local Tax Group. His practice focuses on litigation and planning relating to state...

Lina Figueroa

Punongbayan & Araullo, Grant Thornton 
Lina Figueroa is Principal, Tax Advisory & Compliance and Head, Technical and Training Group at Punongbayan & Araullo in Makati City, Philippines. She has a wide ranging experience in...

J.P. Finet

J.P. Finet, a graduate of the Moritz College of Law at the Ohio State University, served as news editor for Ohio Lawyers Weekly and as a legislative analyst for the Michigan Senate Fiscal Agency...

Jeffrey Fink, Esq.

Rockefeller & Company, Inc.
Jeffrey D. Fink, JD, LLM, CPA, is a Senior Financial Advisor and Director of Taxes at Rockefeller Financial. He advises wealthy families on tax, wealth transfer and philanthropic planning and has...

Felicia Finston, Esq.

Wilkins Finston Friedman Law Group LLP
A partner with the Wilkins Finston Friedman Law Group, Felicia A. Finston has over 25 years of experience handling benefit and compensation issues for Fortune 500 and other public and private...

Alex Fischer

Carey
A Partner at Carey in Santiago, Chile, and co-head of the firm’s Tax Group, Alex Fischer advises domestic and foreign clients in personal and corporate tax planning, local and international tax...

Alan Fischl, Esq.

PricewaterhouseCoopers LLP
Alan is an International Tax Services Principal with PwC’s Washington National Tax Services office. He consults with the firm's practice offices and clients on international tax issues arising in...

Julia Fisher

JPMorgan Private Banking
Julia is a Managing Director/Wealth Advisor at JPMorgan Chace & Co. where she has spent more than 13 years assisting ultra-wealthy clients on how to hold, manage and transfer their wealth across...

Janusz Fiszer

Gessel
Dr. Janusz Fiszer is a Partner, attorney and certified tax advisor at GESSEL in Warsaw, Poland. Dr. Fiszer heads GESSEL's tax law practice and specializes in international tax law and in tax aspects...

Catherine Fitzpatrick, CPA, MST

KPMG LLP
Catherine Fitzpatrick is a Managing Director at KPMG LLP where she has been in practice for more than 18 years. Prior to joining KPMG in 1997, Cathy was a Senior Tax Associate at...

William J. Flanagan, Esq.

Crowell & Moring LLP
Education:

David Flaxman

David Flaxman is general counsel of Rosenthal & Rosenthal, Inc., commercial old-line factors in New York City, founded in 1938, whose 2008 factoring volume exceeded $4.6 billion. He is a member...

Robert Fleming, Esq.

Fleming & Curti, PLC
Mr. Fleming is a partner in the Tucson law firm of Fleming & Curti, P.L.C., with a practice limited to trust (and special needs trust) administration, guardianship, conservatorship, estate...

Carolina Flores

Arias & Muñoz
A Partner with Arias & Munoz, Carolina Flores has counseled banks and financial institutions in constituting debt facilities in favor of Costa Rican debtors. Carolina has also advised clients...

Robert J Foley, Esq.

Robert J. Foley, Esq. is an Attorney At Law in New Jersey.

Sean Foley

Sean Foley is a member of KPMG's global transfer pricing services practice. Foley, a principal in charge of the practice, is with KPMG LLP in Washington, D.C.

Antoine Fontaine

Bun & Associates
Antoine is the firm’s Practice Leader of the Insurance, Labor, Tax and Regulatory Reform practices. Holding a Ph.D. in Insurance Law, he developed unmatched expertise in Cambodia’s insurance sector...

Pui Chi Foong, Esq.

Shearn Delamore & Co.
Pui Chi has been a Senior Legal Assistant in the Tax & Revenue Practice Group in the law firm of Shearn Delamore & Co since 2007 and has been recognized as Tax Counsel in the 2010/2011,...

Sean Forbes

Sean Forbes is a BNA staff correspondent for the Weekly Report.

James Forsyth, Esq.

Buchanan, Ingersoll & Rooney PC
A Shareholder at Buchanan Ingersoll Rooney PC, James W. Forsyth works primarily with business and corporate tax matters and the taxation of pass-through entities. He represents publicly and...

Sharon Fountain, Esq.

Sharon F. Fountain, Esq. is a Managing Editor for Compensation Planning at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Kendall Fox, CPA

PricewaterhouseCoopers LLP
Kendall is a Partner with PricewaterhouseCoopers practicing in their New York office. He is a Certified Public Accountant in both Michigan and California, a member of the American Institute of...

Richard Fox, Esq.

Dilworth Paxson PLLC

Dorine Fraai

Dorine Fraai is a senior tax manager for Horlings in Amsterdam, the Netherlands. Dorine works primarily in international tax law and has a diverse practice, focusing on international structures...

Benedict Francis, Esq.

KPMG LLP
Benedict Francis has been a Senior Manager at KPMG’s Washington office for more than fourteen years. He is a member of the New York Bar and the Bar of England and Wales, and the author or co-author...

Luis Enrique Franco Gonzalez

OMG
A Partner and Director of Tax at OMG in Santo Domingo, Dominican Republic, Luis Enrique Franco González specializes in tax, corporate law and financial markets and has been designated President of...

Lawrence Frank

Lawrence A. Frank is the Publications Editor for BNA's International Journal and Weekly Report .

Paul Frankel

Morrison & Foerster LLP
Paul Frankel is senior counsel in the Morrison & Foerster's Tax Department and State + Local Tax Group. He has represented taxpayers in major tax controversies in nearly all of the 50 states. He...

Maibrit Frebel

Dr. Maibrit Frebel is with PricewaterhouseCoopers AG in Frankfurt am Main, Germany, and is a frequent contributor to BNA's International Journal.

José Luis de Salles Freire, Esq.

TozziniFreire Advogados
José Luis is a founding partner of TozziniFreire and Chairman of its Executive Committee. In addition to overseeing the firms Corporate practice, José Luis actively assists clients in his areas of...

Carla Neeley Freitag, Esq.

Carla Neeley Freitag, attorney and author, offers tax research and writing services to other attorneys. She specializes in federal taxation, particularly in the areas of income taxation, estate...

Fatima Freitas

Fatima Freitas Abogados
Fátima Freitas is a Founder and Managing Partner of Fátima Freitas Advogados in Angola. After obtaining her law degree, she has been providing legal and tax advice to various national and...

Richard Freling, Esq.

Jones Day
Tax lawyer Richard Freling is a member of  Jones Day’s Technology Issues Practice, the Technology Transactions unit of  the Business Practice Group and he chairs the Dallas Office Tech Committee....

Anjanette Frias, Esq.

Anjanette T. Frias is a tax lawyer and member of the Tennessee Bar Association (1996-2002). She is a co-author of “Consolidated Return Election Offers Tax Advantages—With Complexity,” published by...

Lois Fried, CPP

Lois Fried, CPP, works as a senior client educator for Automatic Data Processing, Inc., (ADP) in San Francisco, Calif. She helped the American Payroll Associaition early on with lobbying efforts in...

Philip Fried, Esq.

PricewaterhouseCoopers LLP
Philip Fried is a Principal in the International Tax Group at PricewaterhouseCoopers where he is part of the Alternative Investments Team in New York. He specializes in tax planning for both...

David Friedel, Esq.

PricewaterhouseCoopers LLP
Mergers and Acquisitions group, which helps clients evaluate a variety of possible structures, complex international arrangements, and sophisticated financing mechanisms.

Jeffrey Friedman

Sutherland Asbill & Brennan, LLP
Honored as “Tax Lawyer of the Year” in 2011 by State Tax Notes, Jeff Friedman provides sophisticated state and local tax planning, strategic advice and advocacy to numerous Fortune 100 and...

Mark Frigo

Dr. Mark L. Frigo is the Director of The Center for Strategy, Execution, and Valuation in the Kellstadt Graduate School of Business. Dr. Frigo is also a Ledger & Quill Alumni Foundation...

George Fritz, CPA

PricewaterhouseCoopers LLP
George P. Fritz is a retired Partner with PricewaterhouseCoopers LLP.  Since retiring in 1999, he has served as a consultant, primarily to professional accounting organizations, including the...

Thomas Frøbert

Bech-Bruun
A Partner with Bech-Bruun, Thomas Frøbert has extensive expertise within tax law with an international focus. Thomas is one of Denmark's leading VAT advisers. He thus assists international and...

Edward Froelich, Esq.

Morrison & Foerster LLP
Of Counsel at Morrison Foerster, Edward Froelich represents clients in audit and litigation on all Federal tax issues. Mr. Froelich has litigated a number of tax cases and represented clients in...

David Fruchtman

David A. Fruchtman is of counsel with Horwood Marcus & Berk Chtd. where he practices in the State and Local Tax Group.

Richard Fung, Esq.

Ernst & Young LLP
Richard Fung is a Principal At Ernst & Young’s Los Angeles office where he is the current leader of the firm’s Transaction Tax practice for the West Region and member of the firm's Transaction...

William Galanis, Esq.

PricewaterhouseCoopers LLP
William Galanis is a member of the District of Columbia and Maryland State bar associations and was formerly Attorney/Advisor, Office of Chief Counsel, Internal Revenue Service.

Maryann Gall

M B Gall Tax
Maryann B. Gall is a former tax partner with Jones, Day, Reavis & Pogue, resident in the Columbus, Ohio office. Mrs. Gall's practice concentrated in the areas of state and local taxation with...

Gregory W. Gallagher, Esq.

Gregory W. Gallagher, University of Illinois College of Law, J.D., 1997 summa cum laude, Order of the Coif, Harno Fellow; Associate Editor, Law Review; University of Illinois, B.S., 1994 University...

Carlo Galli, Esq.

Clifford Chance
Carlo Galli is a Partner and Head of the Tax practice of Clifford Chance in Milan, Italy where he is part of the global Tax group handling tax issues related to capital markets and structured...

John A. Galotto, Esq.

John A. Galotto, B.A., Johns Hopkins University (1988); J.D., Columbia Law School (1993); Senior Editor, Columbia Law Review; Trial Attorney, U.S. Department of Justice, Tax Division, Civil Trial...

Lynn Gandhi

Honigman Miller Schwartz and Cohn LLP
A Partner with the law firm of Honigman Miller Schwartz and Cohn LLP, Ms. Gandhi is a tax attorney with significant experience advising clients nationwide on multistate tax issues, assisting with...

Samir Gandhi, Esq.

Deloitte Haskins & Sells
Samir Gandhi, with over 20 years of experience in the fields of direct tax and transfer pricing, heads up Deloitte's transfer pricing group in India. He is also present at and holds regular...

James M. Gannon, Partner

Deloitte Tax LLP
James M Gannon is a Deloitte Tax LLP partner based in the Washington National Tax Office, and is part of the international tax team. His areas of concentration are cross-border mergers and...

Mitchell M. Gans

Before joining the Hofstra faculty, Professor Gans had been an associate in the Tax and Trust and Estates Departments at the New York City law firm of Simpson, Thacher & Bartlett and law clerk...

Marc D. Ganz, J.D., LL.M.

Ernst & Young LLP
Marc Ganz is the America’s Inbound Tax Leader and leads EY’s International Tax Retail and Consumer Products practice for the Northeast Region. He is a principal in the tax practice of Ernst &...

Jose Garcia

Garrigues
A Partner with Garrigues in Casablanca, José Ignacio García Muniozguren, joined Arthur Andersen, Asesores Legales y Tributarios, which merged with Garrigues in 1997, and became a partner in 2002.

José Javier Garcia

PWC/Espiñeira, Pacheco y Asociados
José García is a member of the International Tax Services Division (Venezuela) of Espiñeira, Pacheco y Asociados, an affiliate with PricewaterhouseCoopers. He is a member of the Venezuelan...

Lauren Gardner

Lauren Gardner, who joined BNA in 2008, covers corporate tax, domestic tiered issues, IRS administration, tax credits, passthrough entities, real estate, and insurance for Daily Tax Report. She...

Stephen Gardner, Esq.

Cooley LLP
Stephen D. Gardner is a partner in Cooley LLP's Tax practice group and heads its tax controversy practice. He joined Kronish Lieb Weiner & Hellman LLP in 1971, which merged into Cooley Godward...

Slim Gargouri

Independent
Slim Gargouri is a Chartered Accountant and International Tax Specialist. He is the author of several tax news stories published in numerous magazines. He particularly focuses on the tax regulation...

David Garlock, Esq.

Ernst & Young LLP
A 2015 adjunct professor at the Univerisy of Michigan School of Law, David C. Garlock is a principal in the National Tax Department of Ernst & Young in Washington, D.C., specializing in the...

Richard W. Garrett, CPA

Richard Garrett, B.A., Benjamin Franklin University; M.S.T., Southeastern University; member, American Institute of Certified Public Accountants—Tax Division, Tax Accounting Subcommittee; and...

Gale Garriott

Federation of Tax Administrators
Gale Garriott is Executive Director of the Federation of Tax Administrators. Prior to being named Executive Director in 2011, Mr. Garriott was the Director of the Arizona Department of Revenue, a...

Graham Garven

VDB Loi
A Partner with VDB Loi in Jakarta, Indonesia, Graham has over 20 years of professional tax experience, 16 of which have been in Indonesia. He is widely acknowledged as one of Indonesia’s most...

Jeremiah Garvey, Esq.

Buchanan Ingersoll & Rooney PC
Jeremy Garvey focuses his practice on securities-related transactions and corporate governance, specifically in connection with private capital financings, public offerings and the organization,...

Joanne Garvey

Sheppard Mullin Richter and Hampton LLP
Prior to her death in 2014, Joanne M. Garvey was a partner with Sheppard, Mullin, Richter & Hampton LLP in San Francisco, passed away today.  Garvey was a member of Sheppard Mullin’s Tax...

Dan Gary

Ernst & Young LLP
Dan is a Partner in the Transaction Advisory Services (TAS) practice of Ernst & Young in Chicago since 2012 and was previously a partner with another Big 4 accounting firm.  Dan focuses on...

Alan Gassman, J.D., LL.M.

Gassman, Bates & Associates
Admitted to Bar, 1983, Florida.

Ann Gaublomme

Quantera Global
Ann is a Director at Quantera Global in Belgium where she specializes in transfer pricing. She is involved in the full circle of transfer pricing services, going from design, planning and...

Richard W. Genetelli

The Genetelli Consulting Group
Richard W. Genetelli focuses his practice on issues covering the spectrum of state and local taxes in all 50 states, including corporate income and franchise, sales and use, personal income, gross...

George Georgiou-Kostakopoulos

G.S.Kostakopoulos & Associates Law Firm
Bloomberg BNA Tax Management Portfolios:

Imke Gerdes, Esq.

Baker & McKenzie LLP
Imke Gerdes is a legal consultant in the New York office of Baker & McKenzie and is highly experienced in tax law. Ms. Gerdes is one of the few Austrian lawyers qualified as a lawyer and tax...

Vivien Gertsch

VIP-Beratung Anstalt
Vivien Gertsch is the owner of VIP Beratung Anstalt, a firm which provides services in the field of taxation, financial services, and informatics in the German language. Concurrently, Ms. Gertsch is...

Kevin Ghassomian

Kevin Ghassomian is a partner with Dinsmore's Corporate Department and member of the firm's Family Wealth Planning Group. His practice focuses on the personal legal needs of business owners,...

Lawrence B. Gibbs, Esq.

Miller & Chevalier Chartered
A Member of the law firm of Miller Chevalier, Larry Gibbs works with his clients to solve some of their most demanding tax problems.  These tax problems may arise during the clients’ tax planning,...

Thomas Gierath

Thomas Gierath is a partner in the Munich office of Dechert LLP. His practice covers all areas of domestic and international taxation.

Karen Gilbreath-Sowell, Esq.

Ernst & Young LLP
Karen Gilbreath Sowell is a principal in Ernst & Young LLP’s National Tax Department. Based in Washington, D.C., Karen serves as a co-leader of the Mergers and Acquisitions group and as the...

Marshall Gilinsky

Marshall Gilinsky is a shareholder in the New York office of Anderson Kill & Olick P.C. and a member of the firm's Insurance Recovery Group.

Timothy Gillis

KPMG
Tim Gillis focuses his practice in the area of federal, state, and local taxation, with considerable work in the tax controversy and litigation areas.

Angela Gilmore

Angela Gilmore, B.A., Houghton College (1985); J.D., University of Pittsburgh School of Law (1988); Faculty Fellow, University of Iowa College of Law (1990-1992).

John Gimigliano

B.A., Miami University of Ohio; J.D., University of Cincinnati; LL.M.(Taxation), Georgetown. Professor Gimigliano is Principal-In-Charge of Americas Climate Solutions and Energy Sustainability Tax...

Leslie Giordani, Esq.

Giordani Swanger Ripp Phillips LLP
A Partner with Giordani Swanger Ripp Phillips LLP, Leslie Giordani primarily represents high net worth individuals and family offices in the design, implementation, and administration of domestic...

Eva Linn Gjerlaug

Norwegian Ministry of Finance
Eva is an Advisor at the Norwegian Ministry of Finance. Prior to this position, Ms. Gjerlaug was a member of Advokatfirmaet Haavind AS.

Nadine Gjurich, State Tax Law Editor

Nadine L. Gjurich has been a state tax law editor with BNA since 2000, writing about a broad range of state tax issues with a focus on corporate taxes. She holds a BA degree from Canisius College in...

David Glad, Esq.

Grant Thornton LLP
Mr. Glad is a Manager at Gran Thornton, specializing in federal, state, and local tax and business matters. He is a former associate at Buchanan Ingersoll & Rooney PC, a certified public...

Roger Gladei

Gladei & Partners
Prior to founding G&P, Roger Gladei worked for many years as corporate lawyer in one of the best Moldovan banks. He started his career back in 1995 as junior counsel, and gradually went through...

Alan Glazer

Franklin and Marshall College
Alan served as associate director of the Independence Standards Board's conceptual framework project and has written several articles on auditor independence and accounting ethics. Dr. Glazer is the...

Brian Gleicher, Esq.

White & Case LLP
A Partner with White & Case, Brian Gleicher focuses on international tax issues with an emphasis on transfer pricing and tax treaty issues. He routinely represents multinational companies in...

Peter A. Glicklich, Esq.

Davies Ward Phillips & Vineberg LLP
Peter Glicklich is the Managing Partner of the Davies Ward Phillips & Vineberg LLP's New York office and a partner in its Taxation practice. For over 25 years, he has counseled North American...

Jeffrey Glickman

Habif, Arogeti & Wynne, LLP
Jeff Glickman is the partner-in-charge of Habif, Arogeti & Wynne, LLP’s State & Local Tax (SALT) practice. He has over 15 years of SALT consulting experience, assisting domestic and...

Sirirasi Gobpradit

Baker & McKenzie
Sirirasi Gobpradit has practiced in the areas of corporate law and tax law since 2007. She has assisted many clients from various industries in dealing with business structure planning, tax...

Charles Goddard

Rosetta Tax LLP
Charles Goddard is a partner in specialist corporate tax practice, Rosetta Tax LLP. A solicitor with more than 15 years' experience, he advises on all U.K. corporate taxes on a broad range of...

Joseph R. Goeke, Esq.

Joseph R. Goeke, Xavier University, B.S. (1972); University of Kentucky, J.D. (1975); former Special International Trial Attorney, Internal Revenue Service; frequent lecturer, including Tax...

Leon Gold, Esq.

Proskauer Rose LLP
Education:

Howard Goldberg, Esq.

Pepper Hamilton LLP
Howard Goldberg is a partner with Pepper Hamilton LLP in the firm’s Tax Group. Mr. Goldberg focuses on tax planning for domestic and international transactions. His practice includes advising on...

Sandra Goldberg

Couzin Taylor Tax Counsel
Sandy Goldberg is a National Tax Advisor of Couzin Taylor LLP (a Canadian nationanl law firm allied with Ernst & Young LLP) focusing on transfer pricing. Sandy plays a national role in assisting...

Sanford H. Goldberg, Esq.

Roberts & Holland LLP
Of Counsel at the law firm of Roberts & Holland LLP, Sanford H. Goldberg, for more than 40 years, has been involved in every major area of international taxation from structuring mergers and...

Carl Goldfield, Esq.

Carl Goldfield, B.A., Northwestern University (1972); J.D., State University of New York at Buffalo (1975); LL.M. Taxation, Georgetown University Law Center (1981); member, Connecticut, New York,...

William Goldman

McDermott, Will & Emery LLP
William L. Goldman is senior counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office.  He focuses his practice on federal and state tax...

Stuart Goldring, Esq.

Weil, Gotshal & Manges LLP
Stuart J. Goldring is a partner in the Weil, Gotshal & Manges LLP’s global Tax practice and a nationally recognized authority on federal income tax matters involving financially troubled...

Deborah J. Goldstein, Esq.

Deborah J. Goldstein, A.B., Princeton University, 1974; J.D., Harvard Law School, 1978; LL.M. in Taxation, New York University Law School, 1985; Partner, Winston & Strawn LLP, New York, New...

Michael G. Goldstein, Esq.

The Gottlieb Organization
Michael G. Goldstein, executive vice president of The Gottlieb Organization and president of its Corporate Strategies Group, has over 42 years of experience in the legal profession as well as the...

Seth Goldstein

Deloitte Tax LLP
Bloomberg BNA Tax Management Portfolios:

Sharon Goldzweig, Esq.

Consolidated Edison, Inc.
Sharon Goldzweig is Associate Counsel of Consolidated Edison where she is the chief employee benefits counsel responsible for all union and non-union employee benefit matters.

Todd Golub

Todd D. Golub; New York University School of Law (LL.M. [Taxation]) (1994); Indiana University (B.S.) (1989); Indiana University (J.D. [cum laude]) (1992); member of the Chicago Bar Association,...

Silke Golz, Esq.

PricewaterhouseCoopers LLP
Silke Golz is a Senior Manager Transfer Pricing at PricewaterhouseCoopers in Cologne. Prior to joining PWC, she was a Director of Transfer Pricing at Deloitte & Touche GmbH and also a member of...

Samuel J. Goncz, Esq.

Samuel J. Goncz, B.A., Grove City College (Summa Cum Laude 1989); J.D., Washington and Lee University (Magna Cum Laude 1992); member, Pennsylvania Bar, Allegheny County Probate and Trust Council;...

Andras Gonczy

CMS Cameron McKenna
Dr. András Gönczy is an Associate with CMS Cameron McKenna in Hungary, as well as Head of Legal in Hungary for Mota-Engil. Dr. Gönczy has held numerous roles at CMS including Paralegal, Legal...

Carlos Gonzalez-Padro, Attorney & CPA

BenefitsPuertoRico.com, LLP
Carlos Gonzalez is the president of BenefitsPuertoRico.com LLC. He has over twenty years’ experience as a tax, employee benefits, and executive compensation attorney both in Puerto Rico and the...

Jordan Goodman

Horwood, Marcus & Beck, Chartered
Jordan Goodman co-chairs Howrood Marcus & Berk’s State and Local Tax (SALT) Group.  Jordan resolves state and local tax controversies for multistate and multinational corporations, including...

Max Goodman, Esq.

Milbank, Tweed, Hadley & McCloy LLP
Max A. Goodman is special counsel in the New York office of Milbank, Tweed, Hadley & McCloy and a member of the firm’s Tax Group.  Mr. Goodman’s practice focuses on the tax aspects of...

Jonathan E. Gopman, Esq.

Jonathan E. Gopman, shareholder, Greenberg Traurig, P.A.; B.A., University of South Florida; J.D., The Florida State University College of Law (with High Honors); Masters of Law in Estate Planning,...

Murray Gordon, Esq.

Prior to retiring to private practice, Murray Gordon, Esq., spent more than 16 years as an Executive Director at Ernst & Young LLP, in Chicago.  Mr. Gordon is a member of the Illinois Bar, and a...

Richard Gordon, Esq.

Merrill Lynch & Co.
Richard A. Gordon is a former tax principal, Washington International Tax Group, Deloitte Tax LLP. He was also a tax partner, Director of International Specialty at Arthur Andersen; Deputy Chief of...

Jeanne Gorrissen

Between 1984 and 1991, Ms. Gorrissen was Deputy New Jersey Attorney General representing the New Jersey Division of Taxation before state courts (both general jurisdiction and the tax court) and...

Ronald Gorsline, Esq.

Hudson Cook, LLP
Ron is a partner in Hudson Cook’s Chattanooga, TN office. He focuses his practice primarily on consumer financial services and regulatory compliance, as well as taxation law involving tax-exempt...

Evgenia Goti

Zepos & Yannopoulos
Evgenia Goti is a member of Zepos & Yannopoulos’ tax practice. She was admitted to the Athens Bar in 2012 and joined the firm in 2010. Evgenia works within the firm's banking and finance tax...

Diane Goulder Cohen, Esq.

Wagner Law Group, The
Diane Goulder Cohen is a Partner with The Wagner Law Group where she is responsible for assisting both privately held and publicly traded clients with the broad spectrum of employee benefits issues...

Bruno Gouthière, Esq.

CMS Bureau Francis Lefebvre
Bruno Gouthière has been a partner with CMS Bureau Francis Lefebvre, international tax department, since 1989. Previously, he was Chief of Staff, International Tax Relations, Tax Policy Department,...

Brent Gow, CPP

Brent R. Gow, CPP, is the director, payroll consulting and compliance for Starbucks Coffee Company, in Seattle, Wash. Brent was a vice president with the American Payroll Association, was named that...

Glenn Graff, Esq.

Applegate & Thorne-Thomsen, P.C.
Glenn joined Applegate & Thorne-Thomsen in 2001.  He concentrates his practice on issues related to the development of real estate with the low-income housing tax credit, the historic...

Audrey Gramling

Audrey A. Gramling, Ph.D., CPA, CIA, University of Arizona; M.P.A., Georgia State University; B.B.A., University of Toledo; Member, American Accounting Association, Institute of Internal Auditors;...

Luis Granados, Esq.

McDermott Will & Emery LLP
A former member of McDermott Will and Emory, now serving as Senior Counsel in retired status, Mr. Granados is member of the District of Columbia Bar. He is also the past Chairman of the Legislative...

Alan Granwell, Esq.

Sharp Partners P.A.
Alan Granwell has practiced in the area of international taxation for over 40 years. He is of counsel to Sharp Partners PA, resident in their Washington, DC office. Mr. Granwell’s practice...

Terry Greene

Terence (Terry) Greene is a member of the Federal Income Tax Group and the Public Finance Group. He concentrates his practice on federal income taxation of business taxpayers, including business tax...

Katherine T. Greenfield, Esq.

 Katherine Greenfield graduated magna cum laude with a degree in International Affairs from the George Washington University and received her law degree from the University of Michigan. She is a...

Robin Greenhouse, Esq.

McDermott Will & Emery LLP
Robin L. Greenhouse is a partner in the law firm of McDermott Will & Emery LLP based in the Firm's Washington, D.C., office and a member of the Firm’s Tax Controversy Practice. U.S News and Best...

Herbert Greinecker

PwC Österreich
A Partner with PricewaterhouseCoopers in Autria, Herbert Greinecker has 24 years experience as an auditor and tax consultant. He is Head of Transfer Pricing at PwC. He is further specialized in...

Mark Griffin, Esq.

Davis & Harman LLP
Mark has been providing Davis & Harman LLP clients with expertise in taxation and insurance law since 1988. He specializes in the federal income tax treatment of life insurance and annuity...

Edward Griffith, Jr.

Phillips Lytle LLP
Edward Griffith, Jr. is a former partner in the law firm of Phillips Lytle LLP. He aslo served as a member of the faculty and the Advisory Board of the Graduate Tax Certificate Program of the State...

Christine Grimaldi

Christine Grimaldi joined Daily Tax Report as a congressional tax reporter in 2008. She graduated from the George Washington University with a bachelor’s degree in journalism. She previously...

Christopher Grissom

Bradley Arant Rose & White LLP
A Partner with Bradley Arant Boult Cummings LLP, Chris Grissom practices primarily in the areas of state and local tax planning, LLCs, federal and state tax disputes, and state and local tax and...

Donald Griswold

Crowell & Moring LLP
Don Griswold is a Tax Group partner in Crowell & Moring's Washington, D.C. office. He serves as a trusted counselor to corporate tax executives regarding state and local tax issues. Don's record...

Jean-Marc Groelly

Jean-Marc Groelly

Clifford R. Gross, Esq.

Clifford R. Gross, J.D., The University of Chicago Law School (member of Law Review); B.S., Yale College; member, District of Columbia Bar and New York State Bar; formerly law clerk to Chief Judge...

Jorge A. Gross

Jorge A. Gross, Rensselaer Polytechnic Institute (B.S.); University of Florida (Accounting & Finance Degree); Certified Public Accountant by the State of Florida (1973); member, American...

Virginia Gross, Esq.

Polsinelli PC
A Shareholder at Polsinelli, Virginia enjoys helping others which was a significant contributing factor to her decision to dedicate her career to counseling tax-exempt organizations. She advises...

Terri Grosselin, Esq.

Ernst & Young LLP
Terri Grosselin has been an Executive Director at Enrst & Young for more than 13 years. Prior to joining Ernst & Young, Ms. Grosselin was a Senior Manager with PricewaterhouseCoopers in...

Mary Grossman

Mary B. Grossman, J.D., CPA, B.S.B.A., University of North Carolina at Chapel Hill (1976); M.S., Accounting, San Diego State University (1981); J.D., Loyola University Chicago School of Law (1997)....

Elizabeth Grover

Elizabeth Grover is a copy editor for Daily Tax Report. She began her career at BNA in 1997 as a reporter covering employee benefits regulatory policy and legislation for BNA’s Pension &...

Ronald L. Groves, Esq.

Ronald L. Groves of Ropes & Gray, Boston; Louisiana State University (B.S. 1964); Tulane University School of Law (LL.B. 1966); Harvard University School of Law (LL.M. 1967); Senior...

Petter Gruner

Deloitte Advokatfirma AS
A Partner with Deloitte in Norway, Petter Gruner’s expertise lies in tax for medium-sized companies, as well as tax advice for major international companies, restructurings and transfer pricing.  He...

Corrado Guerra

Corrado Guerra, Law Degree, University “La Sapienza” (1996); LL.M. (International, European and Comparative Law), Vrije Universiteit Brussel (2000); previously associated with Morgan, Lewis &...

Dan Guy

Dan M. Guy, CPA, Ph.D., University of Alabama (1971); MBA, East Carolina University (1967); Member, American Institute of Certified Public Accountants, Texas Society of CPAs, New Mexico Society of...

Andrew Haave, Esq.

Withers Bergman LLP
Andrew is a member of the Wealth Planning practice group at Withers Bergman LLP  and advises on international and domestic tax, trust and estate planning matters.  This includes advice concerning...

Andrei Hadar

Tax House
A Senior Tax Manager with Taxhouse-Taxand in Bucharest, Romanita, Andrei is a certified tax consultant of the Romanian Chamber of Tax Consultants with over 9 years of professional experience in...

Carol Haecker, CPA

Deloitte Tax LLP
Carol Haecker is a Firm Director in Deloitte Tax LLP’s Washington International Tax Services and International Tax Compliance Practices.  Prior to joining Deloitte in May 2002, Carol was a principal...

Susan Haffield

PricewaterhouseCoopers LLP
Susan Haffield is a partner in the Minneapolis office of PricewaterhouseCoopers. She serves as the state and local tax practice site leader and specializes in sales and use tax. Susan provides...

Jackie Hakimian

Deloitte Tax LLP
Mr. Hakimian is a manager in the National Multistate Tax Services practice of Deloitte Tax LLP where he specializes in providing multistate credits & incentives consultation services. He focuses...

Kelly Hales

Ernst & Young LLP, Houston

Dean Halfacre

Deloitte Tax LLP
Dean is a Real Estate Tax Partner in the Washington, DC office of Deloitte Tax LLP.

Russell Hall, J.D., LL.M.

Towers Watson
Russell Hall is a Senior Consultant at Towers Watson.  He is a member of the New York State Bar, and a member of the Retirement Security Committee, ERISA Industry Committee and Tax Law Section of...

Alan S. Halperin, Esq.

Paul, Weiss, Rifkind, Wharton & Garrison LLP
A partner and co-chair of the Personal Representation Department, Alan Halperin counsels clients on a broad range of issues including estate planning and related tax work, estate and trust...

Irwin Halpern

Deloitte Tax LLP
Irwin Halpern is a Tax Director in the Washington International Tax Group at Deloitte Tax LLP. Prior to joining Deloitte in 2001, he was a Senior Technical Reviewer/Attorney-Advisor, Office of...

Thomas Hamilton

Thomas Hamilton; PhD, CRE, FRICS, is associate professor of real estate at the University of St. Thomas-Minnesota College of Business in St. Paul, MN. He received an MS in Real Estate and a PhD in...

Rick Handel

South Carolina Department of Revenue
Rick Handel is the Chief Counsel for Policy for the South Carolina Department of Revenue and an adjunct professor of law with the University of South Carolina School of Law. A former partner with...

David A. Handler, Esq.

Kirkland & Ellis LLP
David A. Handler is a partner in the Trusts and Estates Practice Group of Kirkland & Ellis LLP.  David is a fellow of the American College of Trust and Estate Counsel (ACTEC), a member of the...

R. Arnold Handler, Esq.

R. Arnold Handler, Esq.
Arnold Handler is a tax attorney with over four decades of comprehensive tax experience, including international and corporate/partnership taxation, M&A, FX and financial products, audit &...

Gordon Hands

Gordon Hands is a managing director of CUFTanalytics, a transfer pricing consulting firm specializing in intercompany financial transactions, based in Calgary.

Arnold Hanish

Arnold C. Hanish, University of Cincinnati, B.A. Accounting; member of the Indiana CPA Society, the Ohio Society of CPA’s, and the AICPA, chairperson of the Financial Executive’s International –...

Steven Hannes, Esq.

McDermott Will & Emery LLP
Steven Hannes is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C., office.  Mr. Hannes has been recognized in the Legal 500; named “Best of the...

Kathy Hanson, Esq.

Kathy Hanson, Esq. is an editor for Estates, Gifts and Trusts at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Sunil Hansraj, Esq.

Chandabhoy & Jassoobhoy, Chartered Accountants
Sunil P. Hansraj, is a Fellow of the Institute of Chartered Accountants of India. He is the Joint Managing Partner at Chandabhoy & Jassoobhoy, Chartered Accountants in Mumbai and has experience...

Bertrand Harding Jr., Esq.

Law Offices of Bertrand M. Harding, Jr.
Bertrand M. Harding, Jr. is a tax attorney who operates his own law firm in Alexandria, VA, specializing in tax issues facing colleges and universities. After graduation from George Washington...

Peter Hardy

Peter D. Hardy is a partner in the Philadelphia office of the law firm of Post & Schell, P.C., where he is part of its national practice in white collar defense, internal investigations, and...

Neil Harl, Dr.

Iowa State University
Neil E. Harl is Charles F. Curtiss Distinguished Professor in Agriculture and Emeritus Professor of Economics at Iowa State University, Ames, Iowa. He is a member of the Iowa Bar. Dr. Harl was...

Carol Harrington, Esq.

McDermott Will & Emery LLP
Carol A. Harrington is a partner in the law firm of McDermott Will & Emery LLP, resident in the Firm’s Chicago office, where she heads the Firm’s Private Client Practice Group.  She advises...

Kenneth Harris, Esq.

Harris Winick Harris LLP
Mr. Harris is a Partner with Harris Winick Harris LLP. His practice is primarily devoted to advising corporations (public and privately held), partnerships and individuals on federal and state tax...

Steven Harris

Steven D. Harris is a member of KPMG LLP's global transfer pricing services practice and is a principal with the firm's New York and Washington, D.C., offices.

T. Randolph Harris, Esq.

McLaughlin & Stern, LLP
After serving an appellate clerkship and engaging in practice at other firms in the New York area, Mr. Harris joined McLaughlin & Stern as co-chair of the Trusts & Estates Department in...

Christopher Harrison, Esq.

Allen & Overy LLP
Chris is a tax partner and co-head of the UK tax practice at the law firm of Allen and Overy in London. Chris advises on bank taxation, tax related financing transactions (including securitizations...

David Harrison

David Harrison is a graduate of Virginia Commonwealth University and came to BNA in 2004 as a Daily Tax Report copy editor. Before that, he was managing editor and then executive editor of Education...

Julie Harrison, Chartered Accountant (CA), Chartered Accountants Australia and New Zealand (CAANZ)

University of Auckland Business School
Dr. Julie Harrison is a senior lecturer in the Department of Accounting and Finance at the University of Auckland Business School. She obtained her PhD in 2008. Prior to joining the University,...

Lafayette Harter III, Esq.

PricewaterhouseCoopers LLP
Chip Harter is a principal in the PricewaterhouseCoopers LLP Washington National Tax Practice.  His practice focuses on advising multinational corporations and financial institutions on...

James Hartford, Esq.

IRS Office of Chief Counsel
An Attorney with the IRS Office of Chief Counsel (Procedure & Administration), Washington, DC, James is former Of Counsel at Thompson Hine, LLP and a former Sr. Manager, National Tax Controversy...

Lonie Hassel, Esq.

Groom Law Group, Chartered
Lonie A. Hassel is a principal and co-chair of Groom's Plan Funding and Restructuring Group.  She focuses on employee benefits issues in corporate transactions and bankruptcy, including advice on...

James K. Hasson, Jr. Esq.

James K. Hasson, Jr., B.A. and J.D., Duke University; Order of the Coif and Comments and Project Editor of Duke Law Journal; member of State Bar of Georgia; member of American, District of Columbia,...

Michael Hauswirth

PricewaterhouseCoopers LLP
Michael Hauswirth is a Tax director in PwC's national M&A tax practice in Washington, DC. His practice focuses on all aspects of partnership taxation. In the past, he has also worked on tax...

Brent Hawkins

Bennett Tueller Johnson & Deere
Brent Hawkins is partner with Bennett Tueller Johnson & Deere in Salt Lake City. His areas of specialization include: Securities and private placements; Joint ventures, technology licensing, and...

Sally Hayfron-Benjamin Boaten

Reindorf Chambers
Sally Hayfron-Benjamin Boaten joined Reindorf Chambers as an associate in 2007. Sally has been involved in a number of relevant projects including key support in advising lenders to Kosmos Energy on...

Sandra Hazan

Sandra Hazan graduated from the University of Paris II (Maîtrise de Droit des Affaires et Fiscalité, 1990), the University of Paris I (DEA Droit Anglais et Nord-Américain des Affaires, 1991) and...

Thijs J. M. Heijenrath

Thijs Heijenrath, University of Tilburg, Master’s in tax law; certified tax advisor and member of the Dutch Tax Advisors Association (NOB); member of the Global Transfer Pricing Strategy board of...

Michael Heimos, Esq.

Michael A. Heimos P.C.
Michael A. Heimos co-founded the firm of Dean & Heimos LLC in 1995 immediately after graduating law school, and since has continued with the firms of Mullin Dean & Heimos LLP, GTEC LLP, and...

Dan Heitger, Ph. D.

Miami University
Dr. Heitger worked for Ernst & Young, LLP as a staff associate (1993) and specializes in performance measurement issues and transparent sustainability reporting. He co-founded Indiana Executive...

Walter Hellerstein

University of Georgia School of Law
Walter Hellerstein joined the Georgia Law faculty in 1978 and was named the Francis Shackelford Distinguished Professor in Taxation Law during 1999 and a UGA Distinguished Research Professor in...

Lori Hellkamp

Lori A. Hellkamp is an associate with Jones Day in its Washington, DC office and a contributor to BNA Tax & Accounting's Tax Management Memorandum .

Michelle Henkel, Esq.

Alston & Bird LLP
Michelle M. Henkel, JD, is a tax controversy partner in the Atlanta office of Alston & Bird LLP. She represents taxpayers at all stages of the tax disputes including audit, administrative...

Ellen Hennessy

Fiduciary Counselors, Inc.
Prior to her death in 2011, Nell Hennessy was an attorney, consultant, and President of ASA Fiduciary Counselors Inc., as well as Senior Vice President of ASA's Corporate Restructuring Practice in...

Peter Henning

Wayne State University
Professor Peter Henning joined the faculty of Wayne State University in 1994 as an associate professor and was promoted to professor of law in 2002. He graduated magna cum laude in 1985 from...

Hemantha Herath

Brock University
Dr. Hemantha Herath is a professor of Managerial Accounting at the Goodman School of Business. Previously, he was an assistant professor at University of Northern British Columbia and a consultant...

Charlene Adline Herbain

Univeristy of Luxembourg
Charlene Herbain is a Senior Lecturer at the University of Luxembourg, a Researcher and a VAT Specialist. She is currently doing postdoctoral research at the Université Catholique de Louvain. She...

Michael Herbert

PricewaterhouseCoopers LLP
Michael D. Herbert, Esq. is a State and Local Tax Partner in PricewaterhouseCoopers' San Francisco office. Michael specializes in state and local taxes, with an emphasis on multistate corporate and...

Robert G. Herman, Federal Tax Law Editor

Robert has been a Federal Tax Law Editor at BNA Tax & Accounting since 1999. In that time, he has worked in the Business Entities and in the Estate, Gift, Trusts and Tax-Exempt Organizations...

Francisco R. Hernández-Ruiz, Esq.

Francisco Hernández-Ruiz, B.S.B.A., Boston College (1962); L.L.B. University of Puerto Rico School of Law (1965); L.L.M. (in Taxation), New York University Law School (1972); Assistant Professor of...

Diane P. Herndon

Diane P. Herndon, B.S., University of Maryland; member, AICPA – Chair, Tax Accounting Committee; formerly of Office of Chief Counsel, Internal Revenue Service (1981–1987); served as Technical...

Richard Hervey, Esq.

Dechert LLP
Richard Hervey is a Partner with Dechert LLP specializing in Tax, Financial Services and Investment Management, Retirement Plans/ERISA/Tax, Investment Funds, Investment Funds. During the last 30...

John Herzfeld

John Herzfeld is a BNA staff correspondent for the Weekly Report .

Barry Herzog, Esq.

Kramer, Levin, Naftalis & Frankel
A Partner with Kramer, Levin, Naftalis & Frankel, Barry Herzog focuses his practice on all aspects of federal income taxation.

Jerome Hesch, Esq.

Berger Singerman LLP
Jerome M. Hesch is an attorney, professor, author and speaker on estate planning and income taxation. He is of counsel with Berger Singerman LLP in Miami, Florida and is the Director of the Notre...

Jacqueline Hess

Deloitte AG
Jacqueline (Jackie) Hess is a corporate tax partner of Deloitte based in Zurich. She leads Deloitte's international tax practice and its tax-aligned supply chain practice in Switzerland. Jackie has...

Lilo Hester, Esq.

Ernst & Young LLP<br /><br />
Lilo A. Hester, International Tax Services, member of Ernst & Young LLP's International Tax Services group in Washington, D.C. Her practice focuses on inbound tax matters, especially withholding...

James Hickey, Esq.

James P. Hickey, B.B.A., Western Illinois University; MST, DePaul University; member, American Institute of Certified Public Accountants; Illinois and Ohio CPA Societies; Adjunct Professor of...

David Hildebrandt, Esq.

Kirton & McConkie
Of Counsel at the law firm of Kirton McConkie, David A. Hildebrandt is a member of the firm's International section. He has more than 35 years of experience in the design, implementation,...

Jim Hillan

CMS Cameron McKenna LLP
Praised for his ""straight-talking and proactive"" approach (Chambers UK), Jim is a solicitor with over 20 years' experience of advising on the tax aspects of real estate, funds and corporate...

Akil Hirani

Akil Hirani is the Head of Transactional Practice and Managing Partner of Majmudar & Co., International Lawyers in India (www.majmudarindia.com).

Georg Hirsch

Georg Hirsch is a member of KPMG's global transfer pricing services practice and is a senior associate with KPMG LLP in McLean, VA.

Michael Hirschfeld, Esq.

Dechert LLP
A Partner with Dechert, who specializes in Tax, Real Estate Finance and Investing, Private Equity, Distressed Mergers and Acquisitions, Energy and Clean Technology, Michael Hirschfeld gives taxation...

Linda B. Hirschson, Esq.

Linda B. Hirschson, LL.M., New York University of Law; LL.B., Columbia University School of Law; Shareholder, Greenberg Traurig, LLP, New York, New York; past Regent of the American College of...

Leonard Hirsh, Esq.

Citigroup Inc.
Leonard Hirsh is the Global Compliance Director for Citi’s Pension and Retirement Plans. Len coordinates compliance related matters for all pension and retirement plans Citi maintains throughout the...

Wei Kee Ho, Esq.

UBS Trustees (Singapore) Ltd
Wei Kee Ho is currently a director in a UBS Trustees Ltd. in Singapore. He was previously an associate in the Singapore office of Baker & McKenzie, where he advised both multinational and local...

Huyen Hoang Thu

Dezan Shira & Associates
Huyen has served as Dezan Shira & Associates’ Country Manager for Vietnam since 2008. Based in the Hanoi office, she is in charge of operations throughout the country, manages in-house lawyers,...

Bruce I. Hochman, Esq.

Bruce I. Hochman, B.A., University of Toronto and University of California at Los Angeles (1949); J.D., University of California at Los Angeles (1952); Graduate Certificate in Taxation, University...

Charlotte Hodges, CPP

Charlotte Hodges, CPP, specializes in expatriate assignments and multi-state taxation, and is a member of the American Payroll Association's Hotline Referral Service and on the Government Affairs...

Mark Hoenig, Esq.

Weil, Gotshal & Manges LLP
Mark Hoenig is a Tax partner in the New York office of Weil, Gotshal & Manges LLP. He has extensive experience in all areas of corporate taxation, including corporate mergers, acquisitions and...

Mark Hoffenberg

KPMG Washington National Tax office

James Holland Jr.

Cheiron
James E. Holland, Jr. joined Cheiron in January 2010 as Chief Research Actuary. Jim has over three decades of professional, managerial and public service experience working on issues relating to...

John Hollas

John Hollas is the managing director of the Ceteris Western Canada Region, based in Calgary, as well as the firm's North American energy industry leader. Hollas is also a managing director of...

Nadine Holovach

PricewaterhouseCoopers LLP
A Tax Director at PricewaterhouseCoopers, Nadine Holovach has over ten years of experience specializing in partnership taxation as part of PwC’s Mergers and Acquisitions group in the National Tax...

Philip Holthouse, Esq.

Holthouse, Carlin & Van Trigt LLP
Philip Holthouse serves as managing partner of Holthouse Carlin & Van Trigt LLP which he co-founded in 1991. HCVT has eight offices and over 350 employees in Southern California and Texas. He...

Benjamin Homo

Benjamin Homo is a Partner in the Paris office of Mayer Brown. He advises a large number of French and foreign private equity clients and corporate groups on their acquisitions, financing, and...

H. Carter Hood, Esq.

Ivins, Phillips & Barker, Chartered
A Partner with Ivins, Phillips & Barker, Chartered, Carter provides tax advice and other guidance to domestic and foreign individuals and their closely held businesses.  In addition to...

L. Paul Hood, Jr. Esq.

L. Paul Hood, Jr., B.S., Louisiana State University (1982); J.D., Louisiana State University (1986); M.L.T., Georgetown University Law Center (1988); member, American and Louisiana State Bar...

Andrew Hook, Esq.

Hook Law Center
Andrew H. (Andy) Hook is the president of Hook Law Center, where he practices in the areas of elder law, estate and trust administration, estate, tax, retirement and financial planning, long-term...

Edward Horahan III

Dechert LLP
Bloomberg BNA Tax Management Portfolios:

Milan Horak

White & Case LLP
Milan Horák joined White & Case in January 2013 as a member of the Tax Group, and since July 2013, as an associate, has been focusing mainly on VAT, income tax and M&A.

Victoria Horrocks

PricewaterhouseCoopers LLP
Victoria Horrocks is a partner in the UK firm of PwC and is based in London. She has over 25 years of corporate tax experience and has specialized full-time in transfer pricing for more than 15...

Richard Horwood, Esq.

Horwood Marcus & Berk, Chartered
A Partner with Horwood Marcus & Berk Chartered, Richard Horwood devotes his practice to business, financial and tax matters, including business law, art law, income/gift/estate taxation, as well...

Kendall Houghton

Alston & Bird LLP
Ms. Houghton is a nationally recognized expert whose practice focuses on state and local tax planning, tax controversies and unclaimed property/escheat matters. She leads the Alston & Bird SALT...

Harry Howe, Ph.D.

SUNY Geneseo
Harry Howe is Professor and Coordinator of Accounting Program at State University of New York (SUNY), College at Geneseo. He is a member of the New York State Society of CPAs; Rochester chapter of...

Paul Howell, MPA, CPA

Grant Thornton LLP
Paul Howell is a Tax Services partner of the Dallas office of Grant Thornton,  and he leads the Grant Thornton’s Texoma M&A Tax Practice. Howell serves corporate clients in the technology,...

Helen Hubbard, Esq.

US Federal National Mortgage Association
Ms. Helen Hubbard is currently the Associate Chief Counsel, Financial Institutions & Products at the Internal Revenue Service. This organizational component of the Office of Chief Counsel...

Joe Huddleston, Esq., LL.D.

Multistate Tax Commission
Joe is the Executive Director of the Multistate Tax Commission, a position he has held since 2005. Prior to this role, Joe has served as commissioner of the Tennessee Department of Revenue...

Margaret L. Hudgins, Esq.

Neal Gerber & Eisenberg LLP
Margaret L. Hudgins is a member of Neal Gerber Eisenberg’s Private Wealth Services practice group. Her practice includes structuring and drafting estate plans, handling complex estate administration...

Robert F. Hudson, Jr. Esq.

Robert F. Hudson, LL.M. (Taxation), New York University (1972); J.D., University of Florida (1971); B.S.B.A., Economics, University of Florida (1968); member, Florida and New York Bars; Chairman,...

David Hughes

Horwood, Marcus & Beck, Chartered
David Hughes is a partner in the state and local tax (SALT) group at Horwood, Marcus & Berk Chartered. David's clients, who range from multinational corporations to individuals, all have one...

Jon Hughes, Esq.

Schnader Harrison Segal & Lewis LLP
Jon Hughes, co-chair of Schnader's Emerging Companies Practice Group and partner in the Firm's Business Services Department, is a corporate attorney with more than 15 years of experience advising...

Cindy Hustad, Esq.

Deloitte Tax LLP
Cindy Hustad has been a Director at Deloitte Tax for more than 16 hears where she represents large corporate clients and high net worth individuals before the IRS. The controversies include transfer...

Martha L. Hutzelman, Esq.

Martha L. Hutzelman, Ohio Northern University (B.A. 1979), University of Arizona (J.D. 1982); formerly, Senior Attorney, Office of Associate Chief Counsel (Employee Benefits and Exempt...

Hollis Hyans

Morrison & Foerster LLP
A Partner with Morrison Foerster, Hollis Hyans focuses on state and local tax litigation and planning. She has extensive experience in general commercial litigation and has handled a wide range of...

Karen Irby, Managing Editor, State Tax and Accounting

Karen Irby, Managing Editor-State Tax and Accounting, has 20 years experience with BNA Tax & Accounting, 16 of those years specializing in state and local tax matters. She assumed management of...

Kathy Davidson Ireland, Esq.

Investment Adviser Association
Kathy is Associate General Counsel for the Investment Adviser Association. Prior to joining the IAA, Kathy acted as an independent consultant focusing on pension and securities issues. In addition,...

Joseph Isenbergh

University of Chicago Law School
Harold J. and Marion F. Green Professor of Law at University of Chicago Law School, Joseph Isenbergh teaches a broad range of courses in taxation, business law, and finance. His area of expertise...

Benjamin Jacobs, Esq.

Jones Day
An Associate with Jones Day, Ben Jacobs practices primarily in the area of federal income tax, representing clients with respect to cross-border reorganizations, withholding and reporting...

C. Leonard Jacobs, Jr.

C. Leonard Jacobs is a project manager, Tax Operations, with Intuit Corp., in Reno, Nev. Previously he has held payroll-related positions with McDonnel Douglas and Boeing, and more recently with...

Mikael Jacobsen

Skeppsbron Skatt
Mikael Jacobsen is a transfer pricing and international tax specialist of Skeppsbron Skatt. Mikael joined Skeppsbron Skatt in 2009, and before that he was employed by Deloitte. Publications include ...

Kashif Jahangiri

KPMG
Kashif Jahangiri is Head of International Tax at KPMG in Saudi Arabia. Over the last 23 years he has held numerous roles with the firm, including Director of Global Islamic Finance, Director at KPMG...

Ummi Jalilova

Grata Law Firm
Ummi Jalilova is a Senior Lawyer with GRATA Law Firm in Azerbaijan where she specializes in employment law, corporate law, international business law and arbitration. In the past, her duties have...

Craig Janes, CPA

Deloitte Tax LLP
Craig is the National Director of Estate, Gift and Trust Services for Deloitte Tax LLP. He has more than 28 years of professional practice designing and implementing strategies that achieve the...

Pim Jansen

KPMG Meijburg Caribbean
Pim Jansen is a Tax Lawyer with KPMG Meijburg & Co. Caribbean. Prior to joining KPMG in 2012, Mr. Jansen was an Intern with Ernst & Young in their Tax Advisory division. He has also held...

Zinta Jansons, J.D., Certified Tax Adviser (Latvia)

Klavins Ellex
Zinta is a Partner with Klavins Ellex  where she specializes in M&A, deal/tax structuring, inbound investments/operations set-ups, banking and finance, internal investigations, AML M&A,...

Patricia Januszewski

Ernst & Young LLP's Business Tax Compliance division

Revaz Javelidze

Colibri Law
Revaz Javelidze is Partner and Head of the Caucasus Practice of Colibri law firm specializing in power and natural resources’, corporate, M&A, and general commercial matters. Before joining...

Phillip Jelsma

CGS3
A Partner with Crosbie Gliner Schiffman Southard & Swanson (CGS3), Phil applies his strategic advice, tax counsel and transactional support on entity formation and joint ventures to protect your...

Lawrence Jenab, Esq.

Spencer Fane
Larry Jenab is a partner in Spencer Fane's Employee Benefits and ERISA Litigation groups. His practice emphasizes ERISA and other aspects of employee benefits law, including tax and fiduciary...

Carl Jenks, Esq.

Carl M. Jenks, Esq is a retired Partner at the Cleveland office of Jones Day. Mr. Jenks also served as Chairman of General Tax practice at Jones Day. He has been responsible for Jones Day's tax...

Kenneth Jewell, J.D., LL.M.

Deloitte Tax LLP
Ken Jewell is a director in the National Multistate Tax Services practice of Deloitte Tax LLP where he devotes his full time efforts to providing multistate consultation services with an emphasis on...

Carol H. Jewett, Esq.

Carol H. Jewett, Esq., Rice University, B.A.; University of Texas at Austin, J.D. Ms. Jewett was admitted to Texas in 1975. She is currently an attorney with Vinson & Elkins LLP in Houston, TX...

Christian Johnson, CPA, Esq.

University of Utah College of Law
Professor Johnson joined the S.J. Quinney law faculty in 2008 after serving 13 years at Loyola University Chicago Law School. He publishes extensively on corporate finance and derivatives, having...

J. Walker Johnson, Esq.

J. Walker Johnson; Georgetown University Law Center, LL.M., Taxation, 1984; The University of Kansas School of Law, J.D., 1978, William L. Burdick Prize, Senior Articles Editor, Kansas Law Review,...

Michelle Johnson

Duff & Phelps
Michelle Johnson has been practicing transfer pricing for over fifteen years. A managing director with Duff & Phelps, Michelle has significant experience advising clients on transfer pricing and...

Gregory Jones

KPMG
After working for accountancy firms in London, Greg came to the Isle of Man to join KPMG in 1990, becoming a partner in 1993. He specialises in international tax matters, especially treaty planning,...

Richard Jones, Ph.D.

Hofstra University
Dr. Jones is a certified public accountant and has a B.S. in accounting from Drexel University and a Ph.D. in accounting from Rutgers University.

Stephanie Jones, CPA

PricewaterhouseCoopers LLP
Stephanie N. Jones is a Tax Partner in the New York office of PricewaterhouseCoopers. While she has spent more than ten years with PWC, she spent nearly three years as a Legislative Tax Accountant...

Susan Jones

Ms. Jones, formerly Vice President – Client Resource Group for DuCharme, McMillen & Associates Inc., is a state tax consultant practicing in Naples, Florida. She also previously served as...

Hans Martin Jorgensen

Deloitte Advokatfirma AS
Hans Jørgensen is the National Head of Deloitte’s Transfer Pricing Group in Norway where his professional focus is on transfer pricing and international tax. He is widely recognized as a leading...

Warren Joseph, Esq., Federal Tax Law Editor

Warren M. Joseph, Esq.  is a Federal Tax Law Editor at BNA Tax & Accounting where he specializes in energy and natural resources tax issues.   Warren came to BNA in 2005 after retiring from the...

Geraldine Josephina, Esq.

Loyens & Loeff
Geraldine C. Josephina is a former senior tax law practitioner with Loyens & Loeff, Curaçao, where she rendered advice on Netherlands Antilles and Aruba tax matters.

C. James Judson

Davis Wright Tremaine LLP
Jim is a retired senior partner at Seattle-based Davis Wright Tremaine LLP and is a board member and co-founder of Eden Rock. Jim was previously Vice President at Eagle River Investments, Founding...

Mantas Juozaitis

Motieka & Audzevicius
Mantas Juozaitis is a Senior Associate in the Dispute Resolution practice group of Motieka & Audzevicius. He is based in the firm’s Vilnius office.

Gerald A. Kafka, Esq.

Gerald A. Kafka, B.S., Wheeling Jesuit University, 1972, J.D., University of Cincinnati College of Law, 1975, LL.M (Taxation), Georgetown University Law Center, 1979; Partner, Latham & Watkins...

Atsuko Kamen

Atsuko Kamen, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a managing director in the New York office.

Gil Won Kang

Gil Won Kang is a director with Deloitte Anjin global transfer pricing group specializing in APA and competent authority negotiation matters.

Elena Kaplan, Esq.

Jones Day
A Partner with Jones Day, Elena Kaplan advises employers with respect to providing employee benefits and designing compensation structures in compliance with applicable laws, including ERISA and the...

Jared Kaplan, Esq.

McDermott Will & Emery LLP
Jared Kaplan is Senior Counsel in McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  He focuses his practice on federal tax matters, corporate finance and employee stock...

Joshua Kaplan, Esq.

KPMG LLP
Josh Kaplan is a Senior Manager with the Washington National Tax division of KPMG in Washington, D.C. Prior to joining KPMG, Josh was an Associate with McAloon & Friedman, P.C.

Richard L. Kaplan

Professor Richard Kaplan, the Peer and Sarah Pedersen Professor of Law, graduated from Indiana University with highest honors and earned his law degree from Yale University. He practiced law in...

Madhvi Kapur

PricewaterhouseCoopers, San Francisco

Deborah Karet

Deborah Karet is a senior manager in KPMG's Washington National Tax's Excise Tax Practice and a former senior attorney in the Excise Tax Branch in the IRS Office of Associate Chief Counsel...

Carol Kassem, Esq.

Carol Kassem worked professionally for 28 years in the financial services industry. Her lengthy career in banking encompassed responsibility for information reporting as well as corporate income tax...

Stefanie Kastrinsky, Esq.

Littler Mendelson P.C.
An Associate with Littler Mendelson P.C., Stefanie H. Kastrinsky advises clients on a variety of employee benefits matters, including: The design and administration of employer-sponsored health,...

Jessica L. Katz, Esq.

Caplin & Drysdale
Prior to her retirement, Jessica L. Katz was an Adjunct Professor at Georgetown University Law Center and a former Counsel at Caplin & Drysdale.

Lawrence P. Katzenstein, Esq.

Lawrence P. Katzenstein, Harvard Law School (J.D., 1972), Washington University (A.B., 1969); adjunct professor at the Washington University School of Law for both estate and gift taxation and...

Jouni Kautto

Waselius & Wist
Jouni Kautto is a Senior Associate with Waselius & Wist in Helsinki, Finland where he specializes in tax and corporate structuring, VAT, Employment and Incentives law. He is a member of the...

Ira Kawaller, Ph.D.

Kawaller & Company, LLC
Ira G. Kawaller is the President of Kawaller & Co., LLC, a financial consulting company based in Brooklyn, NY, specializing in assisting commercial enterprises in their use of derivative...

Lynn Kawaminami, CPA

Deloitte Tax LLP
Lynn Kawaminami is a partner with Deloitte Tax LLP in Atlanta. Lynn has over 20 years of experience serving significant real estate, REIT, partnership, and private equity clients. She has structured...

Akemi Kawano, Esq.

DLA Piper LLP
Akemi Kawano is an Associate with DLA Piper in their Washington DC office. Prior to joining DLA, she was an Associate in the Washington, D.C. office of Alston & Bird LLP. She also serves as...

Marianne R. Kayan

Marianne Kayan served as an associate attorney with two Maryland law firms where she concentrated on estate planning, estate administration and tax. Marianne excels and enjoys working with a diverse...

Monic Kechik, CPA

PricewaterhouseCoopers LLP
Monic Kechik is Tax Director in the New York office of PricewaterhouseCoopers where she is part of PWCs Washington National Tax Services – Federal Tax Services. She specializes in accounting methods...

Bryan Keene, Esq.

Davis & Harman LLP
As a partner with Davis & Harman LLP, Bryan Keene advises clients on a variety of issues relating to the federal income tax treatment of life insurance and annuity products, focusing...

James M. Kehl, CPA

Weil, Akman, Baylin & Coleman, P.A.
A Principal at Weil, Akman, Baylin & Coleman, P.A., James Kehl has over 42 years of experience with Big Eight, Regional and local CPA firms and has focused primarily on taxation. Mr. Kehl also...

Yoram Keinan, Esq.

Carter Ledyard & Milburn LLP
With more than twenty years of experience in tax law both in the United States and Israel, Yoram Keinan focuses on U.S. and international taxation of financial products and institutions and...

Deborah Keisner

Deborah Keisner, Ph.D. economist, is a manager in DeLoitte Tax LLP's New York office.

Karl Kellar, Esq.

Jones Day
A Partner with Jones Day, Karl Kellar draws on more than 30 years of experience in the public and private sectors to advise clients on a wide variety of international and domestic tax issues arising...

Gail S. Keller

Gail S. Keller reported on state and local tax issues in Prince William County, Va., for more than a decade, ultimately publishing and managing her own newspaper, which grew to a weekly circulation...

Victoria Eve Kelly, Esq.

Victoria Eve Kelly’s professional experience includes law, finance and taxation, and she publishes frequently in these areas.

Erika Kelton, Esq.

Phillips & Cohen LLP
Currently with the Law Firm of Phillips & Cohen LLP, Erika A. Kelton has substantial experience representing whistleblowers both in the U.S. and abroad in cases involving fraud against the U.S....

Larry Kemm, Esq.

Harrison Kemm P.A.
Currently a Partner with Harrison Kemm P.A., Larry Kemm has extensive experience in international tax planning and controversy. Prior to his current position, Mr. Kemm was a Partner with Sharp Kemm...

Cheryl Kemp, Esq.

Cheryl Kemp, B.S., University of Utah (1976); J.D., University of Denver (1982); LL.M. in Taxation, New York University (1987), licensed Certified Public Accountant in State of New York.

Kevin N. Kemp, Esq.

Kevin N. Kemp, B.A., University of Utah (1976); J.D., Georgetown University Law Center (1979); LL.M. in Taxation, New York University (1983); member, Colorado and New York State Bars. 

David I. Kempler, Esq.

David I. Kempler, J.D., 1966, University of Connecticut; LL.M., 1967, The George Washington University Law School, taxation; B.S., 1963

Jennifer Kennedy, CPA

PricewaterhouseCoopers LLP
Jennifer Kennedy is a partner in the Federal Tax Services group of PwC’s Washington National Tax Services (WNTS) practice. In this role, she advises clients on a broad range of issues, including:...

Kathryn Kennedy

The John Marshall Law School
Kathryn Kennedy joined The John Marshall Law School as a full-time faculty member after years of private practice. She had practiced with the law firm of McDermott, Will & Emery in Chicago and...

David E. Kenty, Esq.

Schnader, Harrison, Segal & Lewis LLP
Prior to his death in 2011, David was an attorney with Schnader, Harrison, Segal & Lewis LLP in Philadelphia.

Kevin Kenworthy, Esq.

Miller & Chevalier Chartered
Currently with Miller & Chevalier in Washington, D.c., Kevin Kenworthy practices in the area of federal income taxation, with an emphasis on tax litigation and other tax controversy matters....

J. Edward Ketz, Ph.D.

Pennsylvania State University
J. Edward Ketz, Ph.D., a member of the Penn State faculty since 1981, has authored and edited 17 books as well as numerous articles. Hidden Financial Risk (Wiley, 2003) examines the corporate...

Asma Hameed Khan

Surridge & Beecheno
Asma Hameed Khan earned a Bachelor’s degree in law (LL.B.) and a Master’s degree in Political science. Following her education, she started her practice as an intern in 2007, and then joined one of...

Saleha Khumawala, CPA, CGMA, Ph.D.

University of Houston
Saleha Khumawala teaches and does research in the field of Government and NonProfit Accounting and with an emphasis on Microfinance. She has widely published in prestigious journals such as The...

Lee Khvat, Esq.

Lee Khvat is an associate in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is a member of the Tax Department, where his practice focuses on a range of corporate...

H. Grace Kim, Esq.

Grant Thornton LLP
Currently a Principal; Partnership Tax Practice Leader, Washington National Tax Office at Grant Thornton LLP, Grace Kim has more than 25 years of experience in the area of partnership taxation,...

Sumin Kim

Deloitte Anjin LLC
Sumin Kim is a manager with the Global Transfer Pricing Group of Deloitte Anjin. Prior to joining Deloitte's Transfer Pricing Group in Seoul, Ms. Kim worked as an auditor in Deloitte Tax LLP's...

Tae-Hyung Kim

Deloitte Anjin LLC
Dr. Tae-Hyung Kim is a senior partner and the national leader of the Global Transfer Pricing Group of Deloitte Anjin, Deloitte Touche Tohmatsu's Korea member firm. For more than18 years, Dr. Kim has...

Woo Taik Kim, Esq.

Kim & Chang
Woo Taik Kim is a tax attorney/CPA in Kim & Chang's General Tax Consulting Practice Group in Korea. Mr. Kim joined the firm in 1979, and contributed to the growth of the group. He supervises and...

David Kirk, CPA, CFP, LL.M.

Ernst & Young LLP
David Kirk is Executive Director, Private Client Services at Ernst & Young’s National Tax Department. He is also an Adjunct Professor of Law at Georgetown University School of Law. Throughout...

Brian Kirkell

McGladrey, LLP
As McGladrey’s Washington National Tax State & Local Tax (SALT) leader, Brian serves as a technical resource for the firm’s national practice across all state and local tax service lines. He...

Bryson Kirksey, Esq.

Burns, Henry & Kirksey, PC
Bryson M. Kirksey is with the firm of Burns, Henry & Kirksey, PC in Cleveland, Tennessee.

Barbara Kirschten, Esq.

Wilmer Cutler Pickering Hale and Dorr LLP
Barbara Kirschten is special counsel at Wilmer Hale, whose practice focuses on the tax and non-tax aspects of nonprofit organizations.

Joe Kirwin

Joe Kirwin is the Brussels Staff Correspondent at BNA Tax and Accounting's Accounting Policy & Practice Report .

Martin Kisuu

Taxwise Consulting Limited
Prior to setting up Taxwise Consulting Ltd. Mr Kisuu worked at PKF Kenya Ltd as Regional Tax Partner. He has over 15 year’s tax experience in key sectors of EAC economies. He has also worked very...

Kirsten Kjellander

Blake, Cassels & Graydon LLP
An Associate with Blake, Cassels & Graydon LLP in Vancouver since 2008, Kirsten Kjellander has experience advising clients on a wide range of domestic and international tax issues and has...

Martha Klasing, CPA

KPMG LLP
Martha Klasing is a Partner in the Washington National Tax practice of KPMG and serves as the Global Mobility Services lead tax technical Partner-in-Charge . She is a frequent speaker on...

James Klein, Esq.

Pillsbury Winthrop Shaw Pittman LLP
James Klein is a senior counsel in Pillsbury Winthrop Shaw Pittman LLP's Executive Compensation & Benefits and Tax practices. He has broad experience servicing clients in the areas of employee...

Sharon Klein, Esq.

Wilmington Trust, N.A.
Sharon Klein is Managing Director of Family Office Services and Wealth Strategies in the New York Metro Region for Wilmington Trust.       Ms. Klein has more than 20 years of experience in the areas...

Michael Kliegman, Esq.

PricewaterhouseCoopers LLP
Michael Kliegman has been a Partner with PricewaterhouseCoopers for more than 27 years in the Transaction Services/M&A division. He also serves as an Adjunct Professor at Fordham University. He...

Michael Knight

Michael Knight; Fairfield University, 1973, degree in marketing; University of Bridgeport, MBA. Mr. Knight is a frequent speaker at small business planning forums and has appeared before the U.S....

Peter Knutson

Peter H. Knutson, B.B.A., University of Wisconsin – Madison, 1957; M.B.A., University of Wisconsin – Madison, 1960; Ph.D., University of Michigan – Ann Arbor, 1965; Certified Public Accountant,...

Shinichi Kobayashi

Baker & McKenzie
A Partner with Baker & McKenzie in Tokyo, Shinichi Kobayashi has more than 20 years of experience advising on a broad range of tax and transfer pricing issues. He has authored and co-written...

Albin Koch

Currently in solo practice, Mr. Koch was formerly with the law firm of Horgan, Rosen, Beckham & Coren, located in California. Mr. Koch was also an Adjunct Professor at Golden Gate University and...

Neal Kochman, Esq.

Neal M. Kochman, Esq. is with Caplin & Drysdale, Chartered in Washington, D.C. and is a frequent contributor to BNA's International Journal .

Alexander Kogan

Rutgers University
Dr. Kogan received the Research and Service Awards of the American Accounting Association's Artificial Intelligence/Emerging Technologies Section. He is a member of the American Accounting...

Kelly Kogan

Kelly Kogan is a senior attorney with the law firm Chadbourne & Parke. Her practice focuses on advising U.S. and foreign clients on energy and tax issues arising from investments in renewable...

Soo How Koh

PricewaterhouseCoopers
Koh Soo How  is a Tax Partner with PricewaterhouseCoopers (PwC) Services LLP, Singapore, where he specializes in Goods and Services Tax (GST) and leads the PwC Indirect Taxes network in Asia...

Mark Kohlbeck, CPA, Ph.D.

Florida Atlantic University
Dr. Kohlbeck is a former auditor and management consultant for Deloitte & Touche. His practice experience includes restructuring troubled financial institutions, mergers and acquisitions, and...

Adil Kotwal

Chandabhoy & Jassoobhoy, Chartered Accountants
Adil K. Kotwal is a retired Fellow of the Institute of Chartered Accountants of India. He joined the firm in 1978 and was the Managing Partner and partner responsible for the firm's international...

George C. Koutouras, Esq.

LumiNational
The founder of LumiNational, George Koutouras has advised some of the world's largest companies and other professionals on matters of a technical tax nature. Seeing firsthand the progression of...

Nóra Kovács

KOVÁCS NÓRA ÜGYVÉDI IRODA
Dr. Nóra Kovács is a Partner with the firm of Kovács Nóra Ügyvédi Iroda in Hungary. Dr. Kovács has been involved in corporate law, in a number of international commercial transactions as well as...

Barry Kozak

John Marshall Law School, The
Barry is the Director of Elder Law Programs at The John Marshall Law School, Chicago as well as an adjunct member of the faculty, teaching: Elder Law: Financial Planning; Elder Law: Preserving...

Donald D. Kozusko, Esq.

Kozusko Harris Duncan
A founding partner with Washington D.C. law firm Kozusko Harris Duncan, Don Kozusko counsels international and domestic entrepreneurs, investors, philanthropists and privately-held businesses in the...

Morris Kramer, Esq.

Roberts & Holland LLP
A Partner with Roberts and Holland, Morris Kramer has concentrated on corporate and real estate taxation since 1960. He works with REITs and advises clients on their formation and structuring to...

Stephen Kranz

McDermott Will & Emery LLP
Stephen P. Kranz is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. He engages in all forms of taxpayer advocacy, including audit...

James Kratochvill

Morrison & Foerster
James Kratochvill is Of Counsel at Morrison & Foerster. Mr. Kratochvill's practice focuses on state and local transaction tax matters, including advocacy, advice, and planning regarding all...

Dean Krishna, Esq.

Dechert LLP
An Associate in the Philadelphia office of Dechert LLP, Dean V. Krishna focuses his practice on all aspects of domestic and international taxation.

Rajnil Krishna

Munro Leys Law 
An Associate with Munro Leys Law, Rajnil Krishna’s practice is primarily in the area of general company law, taxation, foreign investment and listed securities. He is a mediator accredited by the...

Ståle R. Kristiansen

Advokatfirmaet Thommessen AS<br />
A Partner with Advokatfirmaet Thommessen AS in Oslo, Norway, Ståle Kristiansen advises several major Norwegian and foreign companies in connection with transactions, restructurings and general...

Gregory Krock

Gregory J. Krock is a shareholder with Buchanan Ingersoll PC and a member of its Commercial Litigation Group. Mr. Krock's practice involves a wide range of commercial matters, including trade secret...

Heinz-Klaus Kroppen

Prof. Dr. Heinz-Klaus Kroppen, LL.M., Master of Laws, University of Cologne, Ph.D.in Law, University Cologne, 1987, Master of Laws (LL.M., company and tax law), Georgetown University, Washington...

Keith Kruger

KPMG LLP
Keith H. Kruger, CPA, was a Senior Manager at KPMG LLP in Stamford, Connecticut. Mr. Kruger is also a member of the firm's state and local tax practice. A graduate of the University of Connecticut,...

Kenneth J. Krupsky, Esq.

Jones Day
Kenneth J. Krupsky is a retired Tax Partner from Jones Day law firm after 40 years of tax practicet. He served as Deputy Assistant Secretary of the Treasury for Tax Policy at the U.S. Treasury...

Laura Kulwicki

Vorys, Sater, Seymour and Pease LLP
Ms. Kulwicki is of counsel at Vorys, Sater, Seymour and Pease and is a member of their tax group. Her practice focuses on state and local taxation, with an emphasis on multistate issues that affect...

Michael G. Kushner, Esq.

Locke Lord LLP
Michael Kushner is a partner in the New York office of Locke Lord LLP. He has extensive experience advising corporate and other business clients on a wide range of domestic and cross-border...

Jeffrey Kwall

Loyola University Chicago
Jeffrey L. Kwall is the Kathleen and Bernard Beazley Research Professor at Loyola University School of Law in Chicago. He joined the faculty in 1984 and is a leading author and educator in income...

Judy Kwok, Esq.

GE Energy Financial Services
Judy Kwok is Vice President and Tax Counsel at GE Energy Financial Services. Prior to joining GE, she was a Director, International Tax Services, National Office at PriecewaterhouseCoopers and an...

Kalle Kyläkallio

Susiluoto Attorneys-at-Law Ltd.
Kalle Kyläkallio does most of his work in the area of Company Law. He is specialized in matters concerning limited companies and housing corporations, and is an acknowledged author of professional...

Christopher P. La Puma, Esq.

Christopher P. La Puma, A.B., Stanford University (1991); J.D., magna cum laude, Georgetown University (1996); Order of the Coif; Editor, The Tax Lawyer (1995); LL.M. (Taxation), with distinction,...

Colleen Laduzinski, Esq.

Jones Day
A Partner with Jones Day, Colleen Laduzinski is a federal tax lawyer practicing in the areas of corporate tax; bankruptcy tax; taxation of reorganizations, mergers and acquisitions, distressed...

Becky Lai, Esq.

Ernst & Young Tax Services Limited
Becky Lai is the Senior Advisor as well as the Greater China Tax Policy Services Leader of EY Hong Kong.  Ms. Lai has over 30 years of experience in tax consulting on cross-border investments, she...

Steven Lainoff

Steven R. Lainoff is with KPMG LLP in Washington, DC and is a frequent contributor to BNA's International Journal .

Jon Lakritz, CPA

PricewaterhouseCoopers LLP
Jon Lakritz, CPA, is a Managing Director with PricewaterhouseCoopers. He is a former Chair of the IRS Information Reporting Program Advisory Committee.

Michel Lambion

Deloitte Tax & Consulting
Michel Lambion is a Director, Indirect Tax Services at Deloitte in Luxembourg where he is focusing on technical developments and knowledge management in the field of indirect taxes.  He has spent...

Ron M. Landsman, Esq.

Ron M. Landsman, University of Michigan (B.A. 1970), University of Michigan Law School (J.D., magna cum laude, 1974); admitted to practice in Maryland, District of Columbia, and before U.S. Supreme...

Andrea M. Lane, Esq.

Andrea M. Lane; B.S. Acc., University of Florida; J.D., The George Washington University Law School; LL.M., New York University School of Law; Associate, Alston & Bird LLP (2001-present);...

Brian Lane, Esq.

Gibson, Dunn & Crutcher LLP
Brian J. Lane is a partner in the Washington, D.C. office of Gibson, Dunn & Crutcher. Mr. Lane focuses on securities regulation and disclosure issues and sophisticated capital markets...

Andrea Lane Prather, Esq.

NationsHealth, Inc.
Andrea Lane Prather is Manager of State, Federal and International Tax at NationsHealth.  Prior to joining NationsHealth, Andrea Lane was an Senior Tax Associate with Alston & Bird LLP and a...

Michael Lang

Chapman University
Professor Michael B. Lang was the founding Director of Chapman University School of Law's Tax LL.M. Program. A graduate of Harvard and the University of Pennsylvania Law School, where he was...

Stanley Langbein

University of Miami School of Law
Stanley I. Langbein is a Professor of Law at the University of Miami School of Law.  Following his graduation from law school, he served as law clerk to Judge John Minor Wisdom of the U.S. Court of...

Daniel Lange

Deloitte Tax LLP
Daniel Lange is a Managing partner in the U.S. International Tax practice of Deloitte Tax LLP. Prior to joining Deloitte, he was a tax partner on the International Tax Specialty Team at Arthur...

Terri LaRae

Deloitte Tax LLP
Terri LaRae is a partner in the International Tax Group of Deloitte Tax LLP with responsibility for the International Tax Compliance practice as well as oversight of the U.S. Customs and Global...

Richard Larkin, CPA

BDO Seidman, CPAs
Dick Larkin is Technical Director for Not-for-Profit accounting and auditing for the Institute for Nonprofit Excellence at BDO USA, LLP. Previously he was Technical Director in the Not-for-Profit...

Stephen LaSala, Esq.

ExxonMobil Corporation
Stephen R. LaSala is a member of the Bloomberg BNA Tax Management Foreign Income Advisory Board.

Franklin C. Latcham, Esq.

Frank Latcham is a graduate of the University of Washington (1943) and received his legal education at the University of Washington (LL.B. 1944) and Yale University (J.S.D. 1951). He taught at...

Bob Laux

Bob Laux is the Senior Director of Financial Accounting and Reporting at Microsoft Corporation.  Mr. Laux is responsible for Microsoft’s financial accounting, including interacting with and...

Matthew Lay, Esq.

Deloitte Tax LLP
A Director at Deloitte Tax LLP, Matthew W. Lay is a former member of the Executive Committee of the Tax Section of the New York State Bar Association, a member of the Tax Section of the American Bar...

Michael Layden

Deloitte Tax LLP
Michael P. Layden is a Tax Partner, Deloitte Tax LLP and a frequent speaker on international tax issues.

Gustavo Lazo

Estudio Olaechea
Gustavo Lazo is a partner that heads the tax practice at Estudio Olaechea in Peru and is a tax Professor at the “Universidad Peruana de Ciencias Aplicadas”, Laureate International Universities.

Nhung Le

Dezan Shira & Associates
Nhung Le currently serves as a lawyer in the Business Advisory Services team at Dezan Shira & Associates’ Hanoi office. Having joined us in March 2012, she is responsible for providing direct...

Werner Lederer, Attorney at Law

ALTENBURGER LTD legal + tax
Werner Lederer is a Partner with ALTENBURGER LTD legal + tax in Switzerland. He is a Swiss Certified Tax Consultant and a member of the Swiss Institute of Certified Accountants and Tax Consultants,...

Andrew Lee

Baker & McKenzie LLP
Andrew Lee is a senior tax consultant in the Taipei office of Baker & McKenzie. His practice focuses on taxation and structuring. Mr. Lee received a Bachelor's degree in accounting from Tamkang...

Carolyn Lee

Jones Day LLP
Carolyn Joy Lee is a partner in the tax law firm of Jones Day in New York, New York. Previously, she was a partner at Roberts & Holland LLP. She has developed a broad and diverse practice...

Cecilia Lee

Cecilia Lee is a transfer pricing partner in PricewaterhouseCoopers' China transfer pricing network.

Dong-Keon Lee

Samil PricewaterhouseCoopers
Daniel Dong-Keon Lee has spent the last 24 years at Samil PricewaterhouseCoopers where he is currently a tax function leader in risk management and knowledge management. Mr. Lee was responsible for...

Gary Lee, Esq., CPA

Sterling Resources Ltd.
Gary Lee joined Sterling Resources, Ltd. to develop a Third Party Advisor practice focused on assisting attorneys, accountants, family office advisors and trustees as they work with their clients’...

Mike (Yong Chan) Lee

Deloitte Anjin LLC
Mike (Yong Chan) Lee is a partner with the Global Transfer Pricing Group of Deloitte Anjin. Prior to joining Deloitte, Mr. Lee was a core member of the Competent Authority team of the National Tax...

Rebecca Lee

PricewaterhouseCoopers LLP
Rebecca Lee is a principal in the PwC US International Tax Services Group in the Washington National Tax Practice. She consults with the firm’s practice offices and clients on domestic and...

William S. Lee

William S. Lee; 1979 - L.L.M., Taxation, New York University School of Law 1975 - LL.B., University of Texas School of Law; 1972 - B.B.A., Accounting and Finance, University of Texas. Mr. Lee’s 30...

Patrick Lee Mo Lin

Appleby Management (Mauritius) Ltd
Patrick Lee Mo Lin is a Director of Appleby Management (Mauritius) Ltd and Appleby Trust (Mauritius) Limited, having joined Appleby in 2007. He focuses principally on company administration, client...

Mark Leeds

Mark Leeds; LL.M., New York University School of Law, 1990; J.D., magna cum laude, Boston University School of Law, 1984; B.A., cum laude, Binghamton University State University of New York, 1981....

Chanida Leelanuntakul

Baker & McKenzie
Chanida is a mid-level associate at Baker & McKenzie in Thailand who has expertise in various areas of domestic and international taxation, wealth management, commercial transactions, mergers...

Gearoid Lehane

William Fry
A Chartered Tax Adviser at William Fry/Taxand Ireland, Gearoid Lehane is experienced in both tax compliance and advisory work across the various Irish tax-heads including corporation tax, VAT and...

Corey Lehr, CPP

Corey Lehr, CPP, director of payroll compliance and administration for the University of Cincinnati, is also a past president of the American Payroll Association. He has served previously as an APA...

Ilarion Lemetyuynen, Esq.

KPMG
Ilarion Lemetyuynen is the Director of Transfer Pricing at KPMG’s Moscow location. There he heads up all transfer pricing consulting, including planning, implementation, compliance and...

Edmund Leow, Esq.

Supreme Court of the Republic of Singapore
Edmund Leow is currently a Judicial Commissioner in the Supreme Court of the Republic of Singapore, a position to which he was appointed by the Prime Minister in 2013. Prior to his appointment, Mr....

Brian Lepard

University of Nebraska College of Law
Brian D. Lepard is Associate Professor of Law at the University of Nebraska College of Law, where he has taught the basic course on taxation and courses on the international aspects of U.S. income...

Alisa Leskovica

Sorainen
Alisa Leškoviča is a senior associate with extensive experience in corporate law, immigration law and taxation law. During her career with SORAINEN she has advised on day-to-day corporate,...

Patrick Leslie, Esq.

Patrick S.  Leslie, Esq. is an International Tax Editor for BNA Tax & Accounting, and is a contributing editor for the Weekly Report.

Patricia Lesser, Esq.

Buchanan Ingersoll & Rooney PC
A Senior Tax Counsel with Buchanan Ingersoll & Rooney PC with experience in foreign legal concepts and practices, Patricia R. Lesser focuses her practice on foreign and international law, where...

Marc Levey, Esq.

Baker & McKenzie LLP
Marc Levey is a partner in the New York office of Baker & McKenzie. He has over 35 years of experience in international taxation and is nationally recognized in his field, particularly in...

Zion Levi, Esq.

Dearson, Levi & Pantz, PLLC
A Partner with Dearson Levi & Pantz, Zion Levi is a highly skilled and experienced tax and transactions attorney, legal advisor and counselor.  Mr. Levi’s practice encompasses all facets of...

Leonard Levin, Esq.

O'Connor Davies LLP
Leonard D. Levin is a Partner with O’Connor Davies LLP and has more than 30 years of international and domestic tax experience, including international mergers, acquisitions and securitizations.

David Levine, Esq.

Groom Law Group, Chartered
David N. Levine is a principal at Groom Law Group, Chartered.  He advises plan sponsors, advisors, and other service providers on a wide range of employee benefits matters, from retirement and...

Howard Levine, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Howard J. Levine has concentrated in the taxation of like-kind exchanges, international activities, controversy and litigation, and representation before...

Jay Levine

Ernst & Young LLP's Business Tax Compliance division

Richard A. Levine, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Richard A. Levine has represented clients in a wide variety of tax controversy and litigation matters involving federal and New York State and City taxes...

Jack B. Levy, Esq.

Jack B. Levy, Partner, Balch and Bingham LLP, Birmingham, AL; New York University School of Law, LL.M., in Taxation, 1977; Emory Law School, J.D., 1976; Emory University, B.A., 1973. He is admitted...

Andrew Lewis

Cliffe Dekker Hofmeyr
Andrew Lewis is a Director in our Tax practice at Cliffe Dekker Hofmeyr in Johannesburg, South Africa. Andrew has been a member of CDH’s tax team since 2009 and has advised clients on various...

David Lewis

Deloitte Touche Tohmatsu
Dave Lewis joined Deloitte in November 2002 after a career in the Australian Taxation Office (ATO) spanning 38 years.

Toni Lewis

Toni L. Lewis, B.S., Illinois State University; Illinois CPA; speaker on numerous occasions, including at programs sponsored by the Tax Executives Institute, the California Society of CPA's and the...

Charles Li

Drew & Napier LLC
Charles Li is a tax lawyer and an Associate with Drew & Napier LLC where he advises clients on personal income tax, corporate tax, property tax, stamp duty, goods and services tax and...

Cynthia Lian

Shearn Delamore & Co.
Ms. Cynthia Lian was admitted as an Advocate & Solicitor of the High Court of Malaya in 2005 after obtaining an LLB (Hons) degree in 2003 and the Certificate of Legal Practice in 2004. She has...

Justin Liebenberg

Justin Liebenberg is the Director of International Tax Services at Ernst & Young, South Africa. Justin specialises in corporate tax law advising on domestic and international issues. Justin was...

Edward H. Lieberman, Esq.

Edward H. Lieberman, B.A., C.C.N.Y.; J.D., Brooklyn Law School; LL.M., London School of Economics; member, The District of Columbia and New York Bars and the American and International Bar...

Howard M. Liebman, Esq.

Jones Day
Howard Liebman leads Jones Day's Tax practice in Brussels. He focuses on international tax and corporate structuring, coordinating both the corporate and tax sides of transnational M&A, joint...

James Liechty

PricewaterhouseCoopers LLP
James Liechty is a Tax Director in PricewaterhouseCooper’s Tax Projects Delivery Group in McLean, VA where he is able to leverage his consulting experience and knowledge in the analysis and...

Robert Limerick

PricewaterhouseCoopers LLP
Mr. Limerick is Managing Director for the Global information Reporting Group at PricewaterhouseCoopers in New York, NY. He is a tax attorney specializing in tax withholding and information reporting...

Douglas Lindholm, Esq.

Council on State Taxation
Douglas L. Lindholm, Esq. is President and Executive Director of the Council On State Taxation (COST).  COST, with a membership of nearly 600 multistate corporations, is dedicated to preserving and...

Pernille Lindholm

Pernille Lindholm is a consultant with Deloitte in Copenhagen.

Stephanie Lipinski Galland, J.D.

Williams Mullen
A Partner with Williams Mullen, Stephanie Lipinski Galland has extensive legal experience in state and local taxation with an emphasis on representation before state and local taxing authorities in...

Suzanne Lippe, CPA

Ernst & Young LLP
Sue is a Partner in EY's International Tax Services - National Tax ITqS group.  Sue has over 25 years of experience consulting with U.S. multinational companies on a broad range of international...

Michael Lippman

Michael H. Lippman is a managing director with Alvarez & Marsal Taxand, LLC, providing planning, consulting, and controversy services to many of the country's largest corporations. Prior to...

Margo Lipscomb, Esq.

Margo J. Lipscomb, Esq. is a BNA Tax & Accounting Editor for Foreign Income Tax, the Financial Planning Journal, the International Journal and the Washington Tax Review .

Henry J. Lischer, Jr.

Southern Methodist University
Emeritus Professor of Law at Southern Methodist University, Professor Lischer has published articles in various professional journals and several Bloomberg BNATax Management Portfolios.  He has...

Kevin Liss, Esq.

PricewaterhouseCoopers LLP
Kevin Liss is a Director of International Tax Services at PricewaterhouseCoopers.

Rocío Liu

Miranda & Amado ABOGADOS
Rocio Liu is a Partner with Miranda & Amado Abogados in Lima, Peru and has delivered corporate tax advice since 2003. Rocio started her career with Hernández Berenguel Abogados in 1994 and then...

Josephine S. Lo, Esq.

Josephine Lo, J.D., cum laude, Georgetown University, 1988; M.Ed. and M.A., counseling psychology, Columbia University, 1981 and 1982; B.A., sociology, magna cum laude, Mississippi University for...

Sara Logan

PricewaterhouseCoopers LLP
Sara Logan is a Director in the Federal Tax Services group in the Washington National Tax Services office of PricewaterhouseCoopers LLP. She specializes in accounting methods, with expertise in...

Karen Lohnes, Esq.

PricewaterhouseCoopers LLP
Karen Lohnes is the leader of the Mergers & Acquisitions Group in the PricewaterhouseCoopers LLP Washington National Tax Services office.  She is a fully dedicated specialist in all aspects of...

Michalis Loizou

Neocleous
Michalis Loizou is a Tax Consultant with Neocleous in Cyprus. He is a Fellow of the Chartered Association of Certified Accountants of the UK since 1997. Michalis is also a member of the Institute of...

Christian Looks

Christian Looks is a member of KPMG's global transfer pricing services practice. Looks is a partner with KPMG AG in Frankfurt, Germany.

Stephanie Loomis-Price, Esq.

Winstead PC
A Shareholder with Winstead PC, and Co-Chair, Fiduciary Litigation, Stephanie Loomis-Price handles federal gift and estate tax litigation against the Internal Revenue Service, as well as state...

Lloyd Looram, CPA

The Looram Consulting Group, Inc.
Lloyd Looram is the President of The Looram Consulting Group, Inc., a boutique tax consulting firm with more than 45 years of experience specializing in resolving complex state and local tax...

Mauricio Lopez

KPMG
Mauricio Lopez is a Tax Partner with KPMG in Chile. Mr. Lopez received his law degree from the Universidad de Chile and an MBA from the University Adolfo Ibáñez. He has more than ten years of...

Aaron Lorenzo

Aaron Lorenzo joined the Daily Tax Report in 2013. He previously worked as a reporter for BBNA’s Daily Report for Executives, covering the U.S. economy, economic policy from the Treasury Department,...

Simon Lorne

Simon M. Lorne, B.A., Occidental College (1967, cum laude; Phi Beta Kappa); J.D., University of Michigan Law School (1970, magna cum laude; Order of the Coif); partner, Munger, Tolles & Olson,...

Peter Lowy, Esq.

Chamberlain, Hrdlicka, White, Williams & Martin
Peter A. Lowy, a nationally-recognized tax controversy practitioner, joined Chamberlain, Hrdlicka, White, Williams & Martin as a Shareholder in the firm's Houston office.  Prior to joining the...

Gregory Lubkin, Esq.

PricewaterhouseCoopers LLP
Greg Lubkin is a Director at PricewaterhouseCoopers. He is a member of the District of Columbia Bar and Section of Taxation of the American and District of Columbia Bar Associations. Mr. Lubkin is a...

Lorin D. Luchs, CPA

Lorin Luchs is a retired Partner in the National Tax Services of BDO Seidman, LLP. He is also a former instructor on corporate tax and tax accounting as well as an author and editor of

Denise Lugo

Denise Lugo is the New York Staff Correspondent at BNA Tax and Accounting's Accounting Policy & Practice Report .

Michael Lukacs, Esq.

GE Capital
Michael Lukacs is the Global Director of Taxes at GE Capital International, based in London, England and Stamford, CT, USA.  Prior to his current role, Michael was Tax Leader for Regulatory Affairs...

David Luntz

David Luntz, Esq. is president of International Corporate Consultants, Inc. in New York City, and a contributor to BNA Tax & Accounting's Real Estate Journal .

Pedro Luz

TozziniFreire Advogados
Pedro Luz is a Tax Lawyer with TozziniFreire Advogados in Brazil. He is also currently an LL.M. Candidate at Leiden University. Prior to joining Tozzini in 2012, Mr. Luz was a Tax Lawyer with Itaú...

Damon Lyon, Esq.

McDermott Will & Emery LLP
Damon M. Lyon is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office.  Damon focuses his practice on international planning for multinational...

David Machemer

David Machemer is a graduate of the John Marshall Law School and a practicing attorney in Chicago, IL, and a contributor to BNA Tax & Accounting's Real Estate Journal .

Wales Mack

Wales Mack, Ph.D. is director of strategy and business development at Siemens Energy Solutions.

Scott MacKay

Lockheed Martin Corporation
Scott W. MacKay has been the Vice President and General Counsel of Lockheed Martin IS&GS since 2010. Headquartered in Gaithersburg, Maryland, IS&GS is one of five principal business segments...

Ellen MacNeil, CPA

Andersen Tax
Ellen MacNeil is the Managing Director of Andersen Tax’s National Tax Office. She has over 30 years of experience in tax consulting for major U.S. businesses. Prior to joining Andersen Tax she was a...

Philip MacWilliams, Esq.

Department of Justice
Philip MacWilliams is a Trial Attorney with the U.S. Department of Justice. Prior to his current role, Mr. MacWilliams was an attorney with the law practice of McKee Nelson. He has also served as a...

Elisabeth O. Madden

Elisabeth O. Madden is an attorney with Milbank, Tweed, Hadley & McCloy. LLP, in New York City.

Robert Madden, Esq.

Blank Rome LLP
Of Counsel with the law firm of Blank Rome LLP, Robert Madden focuses his practice in the areas of federal taxation, estate planning, probate and general business planning. He is highly regarded for...

Jeffrey Maddrey, Esq.

PricewaterhouseCoopers LLP
Jeff Maddrey is a principal in the Financial Services practice of PwC US. He advises US and non-US multinational companies on international and financial transactions tax planning issues, with a...

Tammara Madison

Tammara Madison is Editor of BNA Tax and Accounting's IRS Practice Adviser and Weekly Report .

Ewing W. Madole, Esq.

Ewing W. Madole, B.A., M.B.A. Mississippi State University (1973, 1975); J.D., Columbia University School of Law (1985); LL.M. in Taxation, New York University (1990); Member of the New York Bar;...

J. Russell Madray, CPA, CIA, CMA, CFM

The Madray Group Inc.
With more than 25 years of professional experience, including stints at two Big 4 accounting firms, Russ Madray is a nationally-known accounting and auditing thought leader, writer, and advisor...

Stephen P. Magowan, Esq.

Stephen P. Magowan, Honors Tutorial College at Ohio University (B.A. 1985, with Highest Honors), Washington University School of Law in St. Louis (1988, Order of the Coif). Faculty Member,...

Thomas W. Mahoney, Jr. Esq.

Deloitte Tax LLP
Thomas W. Mahoney, Jr., Esq., is with Deloitte & Touche in Washington, DC. Education: J.D., Georgetown University Law School B.A., College of the Holy Cross

Ranjeet Mahtani

Economic Law Practice
Ranjeet Mahtani is an Associate Partner in the Indirect Tax practice of Economic Laws Practice. He is qualified as an advocate and a chartered accountant and is based in Mumbai.

Jeffrey Maine

Jeffrey A. Maine is a Professor of Law, University of Maine School of Law, Portland, ME.

Diana Maitland

Deloitte
Diana Maitland is a Partner in the Wellington tax practice of Deloitte and leads the Deloitte National Transfer Pricing Group in New Zealand. Diana has more than 20 years of tax experience. Having...

Mark W. Major

Mark Major, B.A., Creighton University, 1976; J.D., Creighton University, 1979; ERISA/Employee Benefits Specialist Attorney, Law Office of Mark W. Major, P.C., Denver, CO; formerly, compliance...

Kirk Maldonado, Esq.

Sherman & Howard LLC
Prior to his death in 2014, Kirk was an attorney with the law practice of Sherman and Howard in Denver, Colorado.  He was a member of the California Bar and early in his career was an Attorney,...

Jacques Malherbe

Liedekerke Wolters Waelbroeck Kirkpatrick
Jacques Malherbe is a corporate and tax practitioner. He teaches these subjects and practices as a lawyer in Liedekerke, an independent Belgian law firm based in Brussels. He is the author of many...

Philippe Malherbe, Esq.

Liedekerke Wolters Waelbroeck Kirkpatrick
A Partner with Liedekerke Wolters Waelbroeck Kirkpatrick, Philippe Malherbe has substantial experience in transactions from both the corporate and tax law points of view. He focuses on solving...

James Randolph Mallek, CPA, Ph.D.

Stevenson University
Licensed as a CPA in the state of Texas, Dr. Mallek has taught undergraduate and graduate financial, managerial, and accounting information courses at the Leventhal School of Accounting at the...

Teresa Maloney, Esq.

Jones Day
A Partner with Jones Day, Terry Maloney advises clients on the federal income tax consequences of domestic and cross-border transactions, with particular emphasis on real estate and real...

Mary Ann Mancini, Esq.

Mary Ann Mancini, Esq. is with Bryan Cave LLP in Washington, DC and is a frequent contributor to BNA Tax & Accounting's Financial Planning Journal .

Vivek Mande, Ph.D.

California State Univerisy Fullerton
Dr. Mande is the director of the Center for Corporate Reporting and Governance at California State University Fullerton. He was the 2007-2008 PricewaterhouseCoopers Faculty Fellow, the recipient of...

Petri Manninen, VT, LL.M.

Lakiasiaintoimisto Lakituki Oy
Petri Manninen is a co-owner of Lakiasiaintoimisto Lakituki Oy, a law firm based in Helsinki, Finland. Mr. Manninen has 20 years of legal and management experience during which time he has authored...

Elliott Manning

University of Miami
Elliott Manning is Professor of Law and Dean's Distinguished Scholar for the Profession at the University of Miami School of Law. Before joining the university in 1980, he was an associate (1958-67)...

George Manousos

PricewaterhouseCoopers LLP
George Manousos is a partner in the Federal Tax Services group of PwC’s Washington National Tax Services (WNTS) practice. In this role, he advises clients on a broad range of general federal tax...

Peter J. Marathas, Jr. Esq.

Proskauer Rose LLP
Peter Marathas is a partner in the Employee Benefits, Executive Compensation & ERISA Litigation Practice Center and heads both the Employee Benefits Practice in the Boston office and Proskauer’s...

Christine Marciasini, Esq.

Pirola Pennuto Zei & Associati
Christine Marciasini is an attorney with Pirola Pennuto Zei & Associati. Prior to joining PPZA, she was a consultant with Tonon & Associati (2000–2007) and an associate with Alegi &...

Fred Marcus, Attorney

Horwood Marcus & Berk Chartered
Fred O. Marcus is a partner in Horwood Marcus & Berk Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of...

Katie Marcusse, Esq.

Baker & McKenzie LLP
Katie Marcusse is an Associate in Baker & McKenzie’s Tax Practice Group in Washington, DC, where she focuses her practice on domestic and international tax matters, including tax controversies,...

Steven Marcy

Steven Marcy is the Staff Editor of BNA Tax and Accounting's Accounting Policy & Practice Report .

Sivakumaren (Robin) Mardemootoo

Mardemootoo Solicitors
Robin Sivakumaren is an Attorney-at-Law and the Managing Partner of Mardemootoo Solicitors. He specializes in Corporate Law, Financial Services Law, Banking Law, Commercial Law, Privatization,...

Paul W. Markwardt, Esq.

Paul W. Markwardt, Creighton University (B.S.B.A. 1983 and J.D. 1986); New York University (LL.M. 1993); partner, Winthrop & Weinstine, Minneapolis, MN. 

Patrick Marley

Osler, Hoskin & Harcourt LLP
A Partner with Osler, Hoskin & Harcourt LLP, Patrick Marley advises on tax issues associated with international tax planning, domestic and cross-border mergers and acquisitions, corporate...

Helen Marmoll, Esq.

Helen E. Marmoll Attorney-at-Law
Helen E. Marmoll, owner of Helen E. Marmoll Attorney-at-Law for more than 39 years, is formerly a Tax Division trial attorney with the U.S. Department of Justice. She is a member of the American Law...

Howard Marmorstein, Ph.D.

University of Miami, School of Business
Howard Marmorstein is an Associate Professor of Marketing at the University of Miami where he teaches Marketing Management and Consumer Behavior. Professor Marmorstein received both a B.S. in...

Richard Marshall, Esq.

Richard S. Marshall; LL.M. / J.D., 1984, 1981; The George Washington University, B.A., 1975; Tufts University, political science. Mr. Marshall is a Senior Attorney with Buchanan Ingersoll Rooney...

James Martin, CPA

PricewaterhouseCoopers LLP
A Managing Director in the National Tax office of PwC for more than 15 years, Jim specializes in inventory accounting methods and leads PwC's retail inventory accounting methods practice.

Mauricio Martínez, Esq.

Mauricio Martínez, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal .

Bruno Arez Martins

EVC Advogados
Bruno Martins is an Associate in the Lisbon office of FCB&A where he integrates the Tax department.

Sonia Martins Reis

PLMJ - Sociedade de Advogados
Sonia Martins Reis is an Associate with PLMJ - Sociedade de Advogados where she specializes in tax with particular focus on Angola and Mozambique markets. She has been a guest assistant lecturer at...

Elena Marty-Nelson

Nova Southeastern University
Professor Elena Maria Marty-Nelson joined the NSU Law faculty in 1992 and was promoted to full professor with tenure in 1997. She had previously taught for the Harrison Institute at Georgetown...

Samuel Maruca

Currently the Transfer Pricing Director, LB&I Division, for the Internal Revenue Service. Co-author of Tax and Accounting Portfolio, 886-2nd

Joseph Maselli, Esq.

PricewaterhouseCoopers LLP
Joseph Maselli is a Director at PricewaterhouseCoopers where he profides advice to clients and prepares formal written submissions to the IRS on a wide variety of procedural, administrative and...

Kent Mason, Esq.

Davis & Harman LLP
Kent advises Davis & Harman LLP clients in the retirement savings area. He works primarily with major employers, large plans, and national vendors of retirement plan services. He is an expert in...

Nadia Masri, Esq.

Nadia Masri, Esq. is Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Dawn Massey, CPA, CGMA

Fairfield University
Dr. Dawn W. Massey is Coordinator, Graduate Accounting Programs and Professor of Accounting at the Charles F. Dolan School of Business at Fairfield University where she teaches undergraduate and...

Nicholas Mastracchio, Jr., CPA, Ph.D.

University of South Florida
Nicholas J. Mastracchio, Jr. is a CPA.  He holds a Doctor of Philosophy from Union College, where his studies and dissertation were in the area of valuation of closely held companies.   He has been...

Pilar Mata

Sutherland Asbill & Brennan
Pilar Mata is an associate in the law firm Sutherland, focusing on state and local tax matters, with an emphasis on litigation. Pilar's clients have included members of the cable and satellite...

Steven Mather, Esq.

Mather Kuwada LLP
A Partner with Mather Kuwada in Beverly Hills, California, Steve handles tax audits, investigations, appeals, litigation and collection problems with both the Internal Revenue Service and all...

Thomas J. Matragrano, CPA

Thomas J. Matragrano, J.D., Hofstra University School of Law; B.A., State University of New York at Stony Brook; member, New York State Bar and Tax Section, New York State Bar Association; formerly...

Mark Matthews, Esq.

Caplin & Drysdale
Mark E. Matthews is a Member in Caplin & Drysdale's Tax Controversies, Tax Litigation, and Exempt Organizations practice groups.  Prior to joining Caplin & Drysdale, Mr. Matthews practiced...

James Maule

Villanova University School of Law
James Edward Maule, Professor of Law, Villanova, has made major contributions to widely used tax treatises such as Bloomberg BNA Tax Management Portfolios, including 560 T.M., Income Tax Basis:...

Todd Maynes, Esq.

Kirkland & Ellis LLP
Todd Maynes, a partner in Kirkland's Chicago office, focuses his practice on the tax aspects of debt restructuring, bankruptcy and tax litigation. Todd has served as Chair of the Planning Committee...

Mary Anne Mayo

Mary Anne Mayo, Harvard/Radcliffe Colleges (A.B. 1976); New York University School of Law (J.D. 1981 and LL.M. (Taxation) 1986); partner, Epstein, Becker & Green, New York, NY. 

Bryan Mayster

PricewaterhouseCoopers LLP
Bryan Mayster serves as State and Local Tax Managing Director at PricewaterhouseCoopers where he has more than 27 years of experience consulting with clients. His focus is on monitoring significant...

Cheri Reither Mazza, Ph.D.

CRM Accounting and Financial Consulting
An independent accounting and financial consultant, Cheri Reither Mazza is the owner of CRM Accounting and Financial Consulting, LLC.  Dr. Mazza is a CPA, CMA, and a CDFA (Certified Divorce...

Todd Y. McArthur, Esq.

PricewaterhouseCoopers LLP
Todd McArthur is a principal in PwC’s Washington National Tax Services practice with the Mergers and Acquisitions group, which helps clients evaluate a variety of possible structures, complex...

Philip McCarty, Esq.

McDermott Will & Emery LLP
Philip A. McCarty is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C. office.  Phil focuses his practice on advising clients, predominantly...

Harrison McCawley, Esq.

Prior to his death in 2008, Harrison McCawley was an attorney in the Tax Division of the U.S. Department of Justice from 1955 to 1960. For the next twelve years he served as a staff attorney with...

Paul B. McCawley, Esq.

Paul B. McCawley, shareholder, Greenberg Traurig, P.A.; B.S.B.A., University of Florida (with High Honors); J.D., University of Florida College of Law (with Honors); LL.M. in Taxation, New York...

Ellen E. McCleskey

Ellen E. McCleskey returned to BNA in 2007 as a copy editor for Daily Tax Report after seven years at Deloitte Washington National Tax, where she worked primarily with Tax Policy group. From...

Timothy J. McCormally, Esq.

Timothy J. McCormally, University of Iowa, B.A., 1973; Georgetown University Law Center, J.D., 1976; Executive Director, Tax Executives Institute; Member of Iowa Bar Association and District of...

Jerry McCoy, Esq.

Law Office of Jerry J. McCoy
Jerry J. McCoy is an independent attorney in Washington, D.C., specializing in charitable tax planning, tax-exempt organizations and estate planning.  He holds law degrees from Duke University and...

John McCoy, Esq.

Arent Fox LLP
John C. McCoy, is a retired Partner with Arent Fox, LLP.

Rebecca Pearl McCracken

Rebecca Pearl McCracken has been managing editor of Daily Tax Report since 1988. She joined BNA in 1977 and became chief tax reporter in 1980. She holds a B.S. in Journalism from Suffolk University,...

David McDonald

David McDonald is a Director in PricewaterhouseCoopers' specialist financial services transfer pricing network in Greater China.

Joel McDonald

Industrial Investors Capital Management Limited
Joel McDonald graduated summa cum laude from the University of Alabama with a Bachelor of Science degree in Accounting. He obtained his law degree from the University of Virginia School of Law,...

Kathleen McEligot, CPA

Deloitte & Touche LLP
Ms. McEligot is a tax partner at Deloitte Tax LLP, with over 36 years of professional experience. She specializes in corporate taxation, with extensive experience in the financial services,...

Roger McEowen, Esq.

Iowa State University
Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he is also the Director of the ISU Center for Agricultural Law and Taxation....

Ruth Ann McEwen, CPA, Ph.D.

Florida International University
Dr. McEwen serves as Associate Dean and Director, School of Accounting at Florida International University. She has taught Financial Accounting at the Intermediate and Doctoral levels for more than...

Diane M. McGowan

Diane M. McGowan, Senior Manager, Executive Compensation Tax Services, Deloitte & Touche LLP; B.A., B.S. Summa Cum Laude, and MPrA, University of Utah.

Richard McHugh, Esq.

Porter Wright Morris & Arthur LLP
Rich McHugh is Partner-in-Charge of the Washington, D.C. office of Porter Wright Morris & Arthur LLP where he focuses his practice in all areas of employee benefits law, including qualified and...

Patrick McKenna, CPA

Patrick McKenna, CPA, is Director, Corporate Tax, for Prudential Financial, in Newark, N.J. He is Prudential's primary advisor on federal, state, and local employment tax laws and regulations....

Megan McLaughlin Kirmil, Esq.

IRS Office of Chief Counsel
Megan McLaughlin Kirmil is an Attorney (Income Tax & Accounting) with the IRS Office of Chief Counsel. Prior to her current position, she was a Senior Manager in the National Tax Office, Federal...

Erin McManus, State Tax Law Editor

Erin McManus is a graduate of Colorado State University with a B.A. in Economics and Political Science and a graduate of Northwestern University School of Law. Prior to attending law school, Erin...

Gillian McPhee, Esq.

Gibson Dunn & Crutcher LLP
Gillian McPhee is of counsel in Gibson, Dunn & Crutcher’s Washington, D.C. office, where she practices in the firm’s Securities Regulation and Corporate Governance Practice Group.  Ms. McPhee...

Silvia Medici

Grimaldi Studio Legale
An Associate at Grimaldi Studio Legale in Italy, Silvia Medici focuses mainly on international tax consulting in relation to financial transactions (banking and project finance), M&A, corporate...

Robert Mednick

Robert Mednick, BSBA, Roosevelt University - Chicago, 1962;  CPA, Illinois, silver medal, 1962; retired worldwide managing partner - professional and regulatory matters, Andersen, 1982 - 1998;...

Neelu Mehrotra, MSPA MST EA

Ernst & Young LLP
Neelu Mehrotra is an Executive Director in National Tax at Ernst & Young where she is focused on Quantitative Services in the International Tax practice. Ms. Mehotra had been a Senior Manager...

Briani Bennett Mellen, Esq.

Nexsen Pruet, LLC
Briani Bennett Mellen is an associate in the Nexsen Pruet's Tax group and practices in the Columbia, South Carolina office. Her law practice is primarily focused is in the areas of estate planning,...

James E. Merritt, Esq.

Morrison & Foerster LLP
James Merritt engages in all aspects of tax litigation. Mr. Merritt's federal tax litigation practice includes civil and criminal litigation, audits, and investigations. He has appeared at all...

Dwight N. Mersereau

Dwight N. Mersereau, B.S., Magna Cum Laude, Bridgewater State College; J.D., University of New Mexico; LL.M. in Taxation, University of Florida; adjunct professor, Georgetown University Law Center...

Michaela Merz

PricewaterhouseCoopers AG
Michaela Merz is the Global Head of Indirect Taxes at PricewaterhouseCoopers where she has been working for nearly 20 years. Prior to joining Pw in 1997, Ms. Merz held positions as a Consultant with...

Patricia Ann Metzer, Esq.

Vacovec, Mayotte & Singer, LLP
Patricia Ann Metzer, of counsel to Vacovec Mayotte & Singer, LLP, conducts a general tax practice, representing business entities, non-profits, individuals, estates and trusts in all areas of...

Avram S. Metzger

PricewaterhouseCoopers LLP
Education:

Dennis I. Meyer, Esq.

Baker & McKenzie LLP
Dennis Meyer is a member of the Baker & McKenzie’s North American Tax practice group. Prior to joining Baker & McKenzie, Mr. Meyer served as Attorney Advisor to the Chief Judge of the United...

Thomas Meyer, CFA

Horst Frisch Incorporated
Tom Meyer joined Horst Frisch as an Analyst in 1992 and, after completing his M.B.A., rejoined the firm as an Associate in 1997. He became a Director in 2004 and a Managing Director in 2006. 

Thomas Meyer

Thomas E. Meyer, CFA, is a managing director of Horst Frisch Inc., a Washington, D.C.-based economic consulting firm that specializes in transfer pricing issues.

Saul Mezei, Esq.

Morgan, Lewis & Bockius LLP
A Partner with Morgan Lewis, Saul Mezei represents clients at all stages of federal tax controversy, from audit and administrative appeals to trial and judicial appeals. Saul mainly focuses on...

Louis Mezzullo, Esq.

Withers Bergman LLP
A Consulting Partner with Withers Bergman LLP, Louis Mezzullo’s principal areas of practice are Taxation, Estate and Business Succession Planning, and Employee Benefits.  He was on the faculty of...

Michael Midzio

Michael A. Midzio is a tax assistant with KPMG Meijburg & Co. in Amstelveen, Netherlands.

Forrest David Milder, Esq.

Nixon Peabody LLP
Forrest Milder is one of Nixon Peabody’s lead tax partners when it comes to tax credits and other tax-advantaged investments. He has a national practice that emphasizes the development of...

Edouard Milhac

CMS Bureau Francis Lefebvre
Edouard Milhac is a partner of CMS Bureau Francis Lefebvre, practising in the international tax group. From 1994 to 2000, Edouard practised in the New York office of CMS Bureau Francis Lefebvre....

David Miller, Esq.

Cadwalader, Wickersham & Taft LLP
A Partner with Cadwalader, Wickersham & Taft LLP, David Miller advises on the taxation of financial instruments and derivatives, cross-border lending transactions and other financings,...

Joel Miller, Esq.

Miller & Miller LLP
With the firm of Miller & Miller LLP, Joel E. Miller was previously a Law Secretary to Honorable Harold R. Medina, Judge, U.S. Court of Appeals for the Second Circuit from 1956–1957. He was...

Michael Miller, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Michael J. Miller has provided U.S. tax advice to domestic and international clients for more than 20 years. Working with foreign clients, he has structured...

Robert H. "Buff" Miller, Esq.

Cooley LLP
Robert H. "Buff" Miller joined Cooley in 1999 as a partner in the Firm's Business department and became a senior counsel in 2012. He is resident in the Firm's Palo Alto office.

Peter D. Mills, Federal Tax Law Editor

Peter has been with BNA Tax & Accounting since 2008, and is a member of the U.S. Income Group. In this position, Peter focuses mainly on issues relating to individual and family income taxation,...

Elizabeth Minnigh, Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder at Buchanan Ingersoll & Rooney PC, Elizabeth Carrott Minnigh focuses her practice on trusts and estates, charitable organizations, social enterprise organizations, art law,...

Steven Mintz, Ph.D.

California Polytechnic State University
Dr. Mintz enjoys an international reputation for research and teaching ethics in business and accounting. He has published two textbooks.  The most recent publication is E

Julie Miraglia Kwon, Esq.

McDermott Will & Emery LLP
Julie Miraglia Kwon is a partner based in Silicon Valley with the law firm of McDermott Will & Emery LLP.  She advises clients regarding estate, gift and generation-skipping transfer tax issues;...

Luis Fernando Miranda

Landwell PricewaterhouseCoopers Tax & Legal Services, S.L.
Luis Fernando Miranda is a Partner with PricewaterhouseCoopers in Spain where he specializes in internatioal tax. He is a former Professor, Universidad Central de Venezuela, Caracas and a former...

Jerrie V. Mirga

Economic Consulting Services, LLC
Jerrie Mirga joined Economic Consulting Services in 1986 as an Economist.  She became Senior Economist in 1987, and in 1997 she became Director, Transfer Pricing and Customs.  In her current...

Rick Mitchell

Rick Mitchell is a special correspondent for BNA.

Mark Mitschow, Ph.D.

SUNY Geneseo
Mark Mitschow teaches primarily financial accounting courses including Principles, Intermediate I and II, and Advanced Accounting. His research interests are in the areas of business ethics,...

Eri Mizukami

Baker & McKenzie

Bernard Moens, Esq.

PricewaterhouseCoopers LLP
Bernard Moens is a Principal at PricewaterhouseCoopers LLP in New York, where he leads the international tax U.S. inbound practice.  Bernard also is an Adjunct Professor of Law at Georgetown Law...

Michael C. Moetell, Esq.

Winston & Strawn LLP
Michael Moetell is a tax partner in the Winston & Strawn LLP’s New York office who concentrates his practice in domestic and international tax matters.

Charles Moll, III

Winston & Strawn LLP
Charles Moll is a partner in the Winston & Strawn LLP's tax group who leads the firm's nationwide state and local tax practice.

Malcolm Moller

Appleby
Malcolm Moller is the Managing Partner of the Mauritius, Seychelles and Shanghai offices of Appleby. He is a member of the Corporate Department and both the Insurance and Structured Finance teams....

Stefan Moller, Esq.

Kim & Chang
Stefan L. Moller is a foreign attorney practicing in Kim & Chang's Tax Department since 1994. 

Keith A. Mong, Esq.

Keith A. Mong, B.A., University of Maryland (1984); J.D., The Catholic University of America Columbus School of Law (1987); LL.M., Georgetown University Law Center (1990); Shareholder, Buchanan...

Gianmarco Monsellato

Gianmarco Monsellato; graduate of the HEC Group, International Management School France; recognized as “Lead Tax Adviser” and “Lead Transfer Pricing Advisor” in all Euromoney Legal Media Group...

Carmela T. Montesano, Esq.

Carmela T. Montesano, Georgetown University Law Center, 1983, J.D.; Fairfield University, 1980, B.A.; Of Counsel at Meyer, Suozzi, English & Klein, P.C. in Garden City, New York; member of New...

Kevin Moody

Pennsylvania Independent Oil and Gas Association
Kevin Moody is General Counsel and Vice President of Government Affairs for the Pennsylvania Independent Oil & Gas Association(PIOGA), formed by the April 2010 merger of the Pennsylvania Oil and...

Peter Moons, Esq.

Loyens & Loeff
Peter Moons is a partner in the tax practice of Loyens & Loeff Luxembourg since 2004, with a focus on corporate tax advice for multinationals and funds, in particular private equity funds, their...

Seelan Moonsamy

ENSafrica
Seelan Moonsamy is a tax manager at ENSafrica. He specialises in various aspects of Value-Added Tax (VAT).

Cynthia Moore, Esq.

Dickinson Wright PLLC
Cynthia Moore is a Member of Dickinson Wright where she is Practice Department Manager: Domestic Relations, Employee Benefits, Estate Planning, Gaming and Immigration. In this role she provides:

David Moore, Esq.

Berwin Leighton Paisner LLP
David is an associate in Berwin Leighton Paisner's private equity team. He advises clients on a wide range of issues including private equity transactions, mergers and acquisitions, joint ventures...

Malcolm Moore, Esq.

Davis Wright Tremaine LLP
A Partner with Davis Wright Tremaine LLP in Seattle, Washington, Malcolm Moore is highly experienced in estate planning and related law and has a national reputation. He focuses on estate and trust...

Ralph J. Moore, Jr. Esq.

Ralph J. Moore, Jr., Yale College (B.A. 1954), School of Law, University of California at Berkeley (LL.B. 1959); Law Clerk to Chief Justice of the United States (1959–1960); Senior Counsel, Morgan,...

Kristine Mora

Ernst & Young LLP
Kristine Mora is a member of Ernst & Young LLP’s National Tax Department in the Federal Tax Services group. She has more than 11 years of experience assisting companies identify, develop and...

Anne E. Moran, Esq.

Anne E. Moran, Partner, Steptoe & Johnson, LLP; B.A., Wellesley College; J.D., Harvard Law School; formerly Tax Counsel, United States Senate Committee on Finance; former member of the ERISA...

R. William Morgan

Horst Frisch Incorporated
Bill Morgan rejoined Horst Frisch in January 2015 after serving since October 2011 as the Chief Economist of Transfer Pricing Operations (TPO) in the Large Business & International division of...

Rebecca Morgan

Stetson University College of Law
Professor Morgan is the Boston Asset Management Chair in Elder Law and the Co-Director of the Center for Excellence in Elder Law at Stetson University College of Law, and teaches in Stetson's...

Robert C. Morris

Robert C. Morris; Brigham Young University, J.D., cum laude, 2004; Georgetown University Law Center, LL.M., Taxation, with distinction, 2006; Brigham Young University (B.S., Accounting, 2002; Master...

Helen J. Morrison, Esq.

Helen H. Morrison, Trinity College (B.A.1979), IIT/Chicago—Kent College of Law (J.D. cum laude 1985); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP...

Philip Morrison, Esq.

McDermott Will & Emery LLP
Philip D. Morrison is a counsel in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C., office.  He focuses his practice on international tax, including...

Richard T. Morrison, Esq.

Richard T. Morrison, University of Kansas, B.A. (1989), B.S. (1989); University of Chicago, J.D. (1993), M.A. (1994). 

Kathryn Morrison Sneade

Kathryn Morrison Sneade; J.D., University of Virginia, 2004; B.A., University of Virginia, summa cum laude , Phi Beta Kappa, 2001; John S. Nolan Fellow, Section of Taxation, American Bar...

Paul Mortenson, J.D., CPA

Deloitte
Paul Mortenson is a tax lawyer based in Bedford, Massachusetts. From 2001 – 2012 he was with Fidelity Investments where he first served as Vice President – Associate General Counsel in the Mutual...

Molly Moses

Molly Moses is a Staff Writer/Editor at BNA Tax and Accountings Transfer Pricing Report .

Lee Moskowitz

KPMG LLP
Lee Moskowitz is a Managing Director, Tax - FS Tax - Banking and Capital Markets at KPMG in New York.

Martina Motyckova

Deloitte
Martina Motychova is a Senior Tax Consultant with Deloitte Czech Republic. Prior to joining Deloitte in 2012, Ms. Motychova was an Accounting Specialist with Ucto2MM. She has also held additional...

Steven Mount, Esq.

Squire Patton Boggs
A Partner with Squire Patton Boggs, Steven Mount focuses his practice on tax credit financings including New Markets Tax Credit, Historic Tax Credit and Energy Tax Credit transactions. He also...

Clifford E. Muller, Esq.

Clifford E. Muller, B.S., B.A., Bucknell University (magna cum laude 1978), Delta Mu Delta; J.D., George Washington University (with high honors 1981), Order of the Coif; Professional Lecturer in...

Johann Muller

Johann Muller is an international tax manager at the A.P. Møller Mærsk Group in Denmark. Johann is a member of the tax department of the A.P. Moller Maersk group, where he is heading its tax risk...

Ramón Mullerat, Esq.

Landwell PricewaterhouseCoopers Tax & Legal Services, S.L.
Ramón Mullerat, an international tax partner with PricewaterhouseCoopers Madrid, has over 23 years of experience in international inbound and outbound tax planning. Ramón is the partner in charge of...

Michael D. Mulligan, Esq.

Lewis, Rice & Fingersh, L.C.
Michael D. Mulligan is the Co-chair of the Lewis, Rice & Fingersh, L.C.'s estate planning department. He is a principal originator of the sale to defective trust for an installment note...

Michael Mulroney, Esq.

Villanova University
Professor Mulroney is the Director of the Villanova Graduate Tax Program and Acting Co-Director of the Law School’s Tax Clinic. He is also an adjunct professor in Georgetown's graduate tax program....

Sophia Murillo

Sophia Murillo has specialized in tax-related issues and is therefore knowledgeable in tax assessment and litigation involving both local and international companies. Tax planning is another area of...

Jonathan Brett Muroff, Esq.

PricewaterhouseCoopers LLP
Jon is a Partner in PricewaterhouseCooper’s State & Local Tax (“SALT”) practice with an emphasis in mergers and acquisitions and corporate tax planning.  He is also a part of the firm’s national...

Christopher Murphy, Esq.

Skadden Arps
Education:

Sharon Murphy

Deloitte
Education:

Fred Murray, Esq.

Grant Thornton LLP
Fred F. Murray, is a Managing Director, Tax Practice Policy and Quality, at Grant Thornton LLP and a member of the firm's accounting for taxes technical team.

Veena Murthy, J.D., LL.M., Taxation

Mercer (US) Inc.
A Partner at Mercer in Washington DC, Ms. Murthy serves as a Vice Chair of the ABA Tax Section Multinational Employee Benefits & Compensation Subcommittee, and an Adjunct Professor of Law at...

Mark Nachbar

Ryan Inc.
Mark Nachbar serves as a Principal in Ryan Inc. Mr. Nachbar has been Managing Director of the State and Local Tax Group at American Express Tax and Business Services Inc. since April 2005. Mr....

Alan Nadel, CPA

Strategic Apex Group LLC
A Managing Director with Strategic Apex Group LLC, Alan has more than 40 years of experience serving a diverse range of clients, advising on matters relating to executive and board of directors...

Walter Nagel

Gannett
Walter Nagel is Vice President and Chief Tax Officer for Gannett in McLean, Virginia. Previously, Mr. Nagel was in private practice representing well known clients on tax and business matters,...

Richard Naidu

Munro Leys Law
Richard Naidu has degrees in Commerce and Law from the University of Auckland, New Zealand and was admitted to the bars of New Zealand in 1989 and Fiji in 1995. A former journalist in Fiji and New...

Priya Nair, State Tax Law Editor

Priya D. Nair joined BNA Tax & Accounting as a state tax law editor in 2005. She covers various corporate, personal and sales tax issues for the Weekly State Tax Report and other BNA...

Karen Nakamura

Karen Nakamura received a B.S. from St. John's University and an M.S.T. from Pace University. Formerly a State Tax Law Editor with Tax Management Inc., Karen is now with PricewaterhouseCoopers LLP...

Tae-Yeon Nam, Esq.

Kim & Chang
Tae-Yeon (TY) Nam is a tax attorney/certified public accountant at Kim & Chang. She practices primarily in transfer pricing, general tax consulting and tax audit and dispute resolution.

Maruti Narayan, Esq.

Deloitte Tax LLP
Maruti R. Narayan is a Senior Manager specializing in international tax in the Washington National Office of Deloitte. She consults on a broad range of international tax issues, including...

André Pestana Nascimento

Uría Menéndez - Proença de Carvalho
André Pestana Nascimento joined Uría Menéndez in 2003 and has been a member of the firm’s Labor Practice Area since 2005.

Stephen Nauheim, Esq.

PricewaterhouseCoopers LLP
Steve Nauheim is a Managing Director at PricewaterhouseCoopers where he specializes in U.S.taxation of cross-border income, with particular emphasis on foreign multinationals investing in the...

Mark Nebergall

Software Finance and Tax Executives Council Inc.
Mark Nebergall is the founder and President of the Software Finance & Tax Executives Council (SoFTEC), a position he has held for more than 15 years.  SoFTEC is a trade association providing...

Owen Nee, Jr., Esq.

Greenberg Traurig, LLP
As Senior Counsel with Greenberg Traurig, Owen focuses on foreign investment transactions in the People’s Republic of China (PRC). He has created more than 100 joint ventures in China and...

Andrew Needham, Esq.

Cravath, Swaine & Moore LLP
Andrew W. Needham is a partner in Cravath, Swaine & Moore LLP’s Tax Department. His practice concentrates on tax advisory work in mergers and acquisitions, spin‑offs, private equity and hedge...

Joseph W. Neff, Esq.

Joseph W. Neff, B.A., Brigham Young University; J.D., Southwestern University; Vice–Chair, American Bar Association (state and local section for environmental taxes); Associate Editor, ABA State Tax...

Annette Nellen, CPA, CGMA

San José State University
Annette Nellen, CPA, CGMA, Esq., is a professor in and director of San José State University's graduate tax program (MST), teaching courses in tax research, accounting methods, property...

Richard Nenno, Esq.

Wilmington Trust Company
Richard W. Nenno, Esq., is an Administrative Vice President and Trust Counsel in Wealth Advisory Services at Wilmington Trust Company, Wilmington, Delaware. Mr. Nenno has almost four decades of...

Avery E. Neumark, CPA, J.D., LL.M.

RSSM CPA LLP
Avery E. Neumark, is the Partner-in-Charge of the RSSM CPA LLP's Employee Benefits and Executive Compensation practice and a member of the firm’s Executive Committee.

James Newell, Esq.

Buchanan Ingersoll & Rooney PC
James D. Newell practices in the areas of bankruptcy and corporate reorganizations. His experience includes the representation of secured and unsecured creditors, debtors and official creditors'...

Andrew C. Newman, CPA

Deloitte Tax LLP
Andrew is the Co-Global Leader of BMO at Deloitte Tax LLP, creating value though business transformation. With 30+ years’ experience, he works with MNCs - optimizing their supply chain, operating...

Christopher Newman, Esq.

Duff & Phelps
A Managing Director with Duff & Phelps, Chris Newman has approximately 18 years of transfer pricing and supply chain advisory experience working in the US, Japan and Singapore. He has...

Glenn Newman

New York City Tax Commission
Glenn Newman, until his appointment as President of the New York City Tax Commission, was a partner in Roberts & Holland LLP, where he handled tax planning and controversy matters involving...

Caroline H. Ngo, Esq.

McDermott Will & Emery LLP
Caroline is a partner at McDermott Will & Emery LLP. She has extensive experience in a range of corporate tax matters, including structuring and advising on mergers, acquisitions, and spin-offs....

Vinh Thanh Nguyen

Baker & McKenzie (Vietnam) Ltd.
Thanh Vinh Nguyen is a partner in Baker & McKenzie's Ho Chi Minh City office. Prior to joining the Firm, he practiced tax and consultancy work for two international accounting firms and worked...

Rao Nguyen Thi

Dezan Shira & Associates
Rao Nguyen is the Manager of the Finance and Accounting team at Dezan Shira & Associates’ Ho Chi Minh City office. She is mainly responsible for research on investment regulations and providing...

Xuan-Thao Ngyuen

Xuan-Thao N. Ngyuen is a Professor of Law, Dedman School of Law, Dallas, TX.

Peter M. W. Nias, Esq.

Peter Nias is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is Head of the London office Tax Department, where his practice focuses on direct and...

Linda Nichols, Ph.D., CPA

University of Tulsa
Linda Nichols is Charles Funai Professor of Energy and Accounting at the Collins College of Business at University of Tulsa. Prior to joining the faculty at Tulsa, she was the Director of Accounting...

Peter Nichols

Peter Nichols is an associate principal with the London office of the Ballentine Barbera Group, a CRA International company.

Frederic A. Nicholson, Esq.

Frederic A. Nicholson, Esq., is with Wilcox & Savage PC in Norfolk, VA.

Alina Niculita, CFA, ASA, MBA

Shannon Pratt Valuations LLC
Alina Niculita is President and COO of Shannon Pratt Valuations, Inc. She is a CFA charterholder and a Senior Member of the American Society of Appraisers in business valuation. She is also a member...

Axel Nientimp

Deloitte & Touche GmbH
Dr. Axel Nientimp is currently a partner with the Global Transfer Pricing Services team at KPMG AG in Düsseldorf. Formerly a partner with Deloitte's German Transfer Pricing Team in Düsseldorf, he...

Elena Nikodinovska

Debarliev, Dameski & Kelesoska Attorneys at Law
Elena Nikodinovska is a licensed attorney at Law and has been with Debarliev, Dameski & Kelesoska Attorneys at Law since 2007. After graduation she was trainee at Basic court in Skopje at...

Babak Nikravesh, Esq.

Hogan Lovells
A Partner with Hogan Lovells, Babak Nikravesh has a federal tax practice, focusing principally on cross-border transactions and international tax planning for foreign and domestic clients. He...

Samuel Njoroge

Taxwise Consulting Limited
Samuel Njoroge is a Tax Consultant with Taxwise Consulting Limited in Kenya. He is skilled and experienced in a wide range of tax advisory/consultancy services focusing on Kenya and the East African...

Lionel Nobre, Esq.

Dell Computer
Lionel Nobre has been the Latin America Tax Director for Dell, Inc. since 2006 where he manages a team of more than 20 professionals and covers 14 jurisdictions in the region. His main...

Espen Nordbø

Advokatfirmaet Haavind AS
Espen Nordbø is a Partner at Advokatfirmaet Haavind AS in Oslo, Norway where he specializes in tax law. He has extensive experience in corporate tax, international tax, tax aspects of transactions,...

David Noren, Esq.

McDermott Will & Emery LLP
David G. Noren is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C. office.  He focuses his practice on international tax planning for...

Brian North, Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder with Buchanan Ingersoll & Rooney PC, Brian S. North represents various public and private companies, private funds and investors in a wide range of domestic and cross-border...

Sharon Nowakowski, Esq.

Sharon Nowakowski, J.D., Loyola University Chicago; BA, University of Illinois. Nowakowski practices law with Bryan Cave LLP, and was previously with ABN AMRO Bank. The opinions of authors expressed...

Terence Nunan, Esq.

Parker, Milliken, Clark, O'Hara & Samuelian
Of Counsel with Parker Milliken, Terry Nunan is a specialist in probate, estate planning and trust law. A significant portion of his time is spent representing fiduciaries, beneficiaries and...

Hugo Nurnberg

Baruch College
Dr. Nurnberg frequently serves as an expert witness and manages continuing education programs for practicing accountants and nonfinancial executives. Dr. Nurnberg has authored numerous articles in...

Anne J. O'Brien, Esq.

Caplin & Drysdale
Anne O'Brien is a well-regarded and highly-skilled trust and estate practitioner who joined Caplin & Drysdale as a Member in 2013.  

Patrick O'Brien, Esq.

Jones Day
A Partner with Jones Day, Patrick O'Brien's practice focuses on providing U.S. federal income tax advice to U.S. and non-U.S. clients in connection with a variety of corporate and partnership...

Christopher Ocasal, Esq.

Ernst & Young LLP
Christopher (Chris) Ocasal is a principal with Ernst & Young LLP. Mr. Ocasal has extensive experience in advising clients with regard to their international tax issues and has substantial...

Margaret O'Connor, Esq.

Ernst & Young LLP
Margaret (Peg) O'Connor is a Principal in Ernst & Young LLP's International Tax Services group. Peg advises clients on a variety of international tax issues. Prior to joining Ernst & Young,...

Igor Odobescu

ACI
Igor Odobescu is a founding partner of ACI Partners. Igor has more than ten years of experience, representing local and international companies in a large number of complex real estate and...

Thomas A. O'Donnell, Esq.

Thomas A. O'Donnell, Esq., B.A., Swarthmore College (1969); Ph.D., Rutgers University (1979); J.D., University of Cincinnati College of Law (1983); member, American Bar Association, District of...

Oksana Olekhova

KPMG
Oksana Olekhova is a Senior Manager at KPMG Ukraine where she has been working since 2004 in a variety of roles. 

Michael Olesnicky

KPMG China (Hong Kong)
Michael Olesnicky practiced from 1979–82 with Baker & McKenzie's office in Sydney. In 1988, he rejoined Baker & McKenzie's office in Hong Kong, and became a partner in 1989 in the...

Lori Oliphant, Esq.

Winstead PC
Lori Oliphant is a shareholder in Winstead's Employee Benefits/Compensation Practice Group. She has extensive experience in all types of employee benefit and compensation matters. She represents a...

Florence Olsen

Florence Olsen is a BNA staff correspondent for the Weekly Report.

Regina Olshan

Regina Olshan is a partner in the Executive Compensation and Benefits practice group at Skadden, Arps, Slate, Meagher & Flom LLP, New York, NY. Ms. Olshan’s practice focuses on advising...

James Olson, Esq.

Schnader Harrison Segal & Lewis LLP
James R. Olson is a member of Schnader Harrison Segal & Lewis LLP's Tax and Wealth Management Department and Tax and Business Planning Practice Group in Pittsburgh, PA. Mr. Olson is a certified...

Eric Oman, CPA

Eric Oman, C.P.A., is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal .

Ken Loon Ong

Drew & Napier LLC
Head of Tax and Private Client Services at Drew Napier in Singapore, Ken Loon Ong advises on tax aspects of corporate transactions, such as income tax, GST, stamp duty, and property tax.        She...

Paul W. Oosterhuis, Esq.

Paul W. Oosterhuis, B.A., Brown University (1969); J.D., Harvard University (1973); member, Tax Management U.S. Income Advisory Board; member, International Fiscal Association; member, Special...

Bruce Oreck

Bruce J. Oreck is a senior partner with the law firm Oreck, Bradley, Crighton, Adams & Chase in New Orleans, Louisiana, and Boulder, Colorado. He received his B.A. degree from John Hopkins...

Andrew Oringer, Esq.

Dechert LLP
Andrew L. Oringer is a partner and the co-chair of the Employee Benefits and Executive Compensation Group at Dechert LLP, where he advises on a wide variety of matters relating to employee benefits,...

Larissa Orlova

Michael Wilson & Partners
Larissa Orlova is an Associate with Michael Wilson & Partners, Ltd., where she has been for more than 16 years. Prior to joining the firm, Ms. Orlova spent time as a legal translator and...

Robert Orlowsky, Content Development Specialist

Robert Orlowsky is a content development specialist with BNA Product Research and Planning. Bob joined BNA in 2008 after more than a decade as a Judicial Law Clerk with the United States District...

Ricardo Gonzales Orta

Deloitte Mexico
Ricardo González Orta is a partner in Deloitte Mexico, Mexico City office and leads the Tax & Legal practice in Mexico. He advises multinational companies on tax-related matters, including...

José Ortiz

Cuatrecasas, Gonçalves Pereira S.L.P.
Mr. Ortiz is a member of the Criteria Coordination Center of Cuatrecasas, Gonçalves Pereira S.L.P.'s finance and tax practice.       He has ample experience in advising Spanish and foreign banks,...

Robert O'Shea, Esq.

Matheson
Robert O'Shea is a partner in the Corporate Department at Matheson. He is head of the firm's International Business Group and co-head of the firm's US Business and Inward Investment Groups. Robert...

Carolyn Osteen, Esq.

Ropes & Gray LLP
Carolyn Osteen was a partner in the Boston office of Ropes & Gray until her retirement in 2008. She retired as a consultant in 2014.       She joined the firm in 1970 and her practice focused on...

Lee Oster

Lee Oster, Tax Effective Supply Chain Management leader at Ernst & Young LLP.

Jeffrey Owens

Jeffrey Owens, a public finance expert, completed his doctoral work at Cambridge University in the United Kingdom in 1973. In addition to his economic degrees, he is trained as an accountant. He is...

Austin Ozawa, Esq.

Austin Ozawa, Esq. is an Associate in the Benefits Group in the New York office of Latham & Watkins.

Omer Ozusta, Legal Editor

Omer Y. Ozusta, Esq., is a Legal Editor at BNA Tax & Accounting. As legal editor for the Accounting Group, his responsibilities include editing BNA’s Accounting Policy and Practice Portfolios...

Andi Pacani

Boga & Associates
Andi is a Senior Associate at Boga & Associates, which he joined in 2006. His practice is focused on accounting, tax and regulatory frameworks.

Katharina Padrutt

TAX EXPERT International AG
Katharina B. Padrutt, Certified Tax Expert with Federal Diploma, is a Partner with TAX EXPERT International AG, Zurich, focusing on complex national and international tax structures. She joined TAX...

Kari Pahlman

Kari Pahlman is a partner with KPMG's global transfer pricing services practice in Hong Kong.

Neeraj Pai, Esq.

Sidley Austin LLP
Neeraj Pai is counsel in Sidley Austin’s Food, Drug and Medical Device Compliance and Enforcement practice. His practice focuses on representing life science companies in connection with government...

Ganesh Pandit, CPA

Adelphi University
Ganesh Pandit, has previous experience in both public accounting at a chartered accounting firm and in industry. With more than 20 years of experience in teaching financial and managerial accounting...

Wim Panis

Stibbe
Wim Panis has been with the Brussels office of Stibbe since 2002, providing swift, pragmatic and tailored tax advice for his diverse range of clients. Wim specializes in Belgian and international...

Jeffrey Paravano, Esq.

Baker & Hostetler LLP
Jeff Paravano has a broad-based tax practice involving tax controversy and tax litigation; corporate, partnership, and venture capital transactions; and domestic and cross-border tax planning. He...

Kazuyo Parsch, CPA

Ernst & Young LLP
Kaz Parsch is a senior manager in the International Tax Services Group of Ernst & Young in New York and has extensive background and technical expertise in US withholding tax provisions.  Kaz is...

Rachel Partain, Esq.

Caplin & Drysdale
Rachel L. Partain is Of Counsel to Caplin & Drysdale where her practice focuses on representing high-net-worth individuals (HNWIs), corporations, and TEFRA and other partnerships in complex...

Juan Gregorio Pasten Arce

KPMG Tax & Advisory
Juan Gregorio Pasten Arce is a Manager, International Corporate Tax with KPMG Tax & Advisory in Chile.  He is also a member of the faculty of Economics and Business at the Postgraduate School of...

Jinisha Patel

Cadwalader, Wickersham & Taft LLP
Janisha Patel is a Capital Markets Paralegal at Cadwalader, Wickersham & Taft LLP in London. Prior to joining Cadwalader in May of 2015, Ms. Patel was a Paralegal – Corporate and Commercial with...

David J. Patterson, Esq.

David J. Patterson, B.C.A., LL.B. (Hons), LL.M. (Harv.), Partner, Minter Ellison Rudd Watts, Barrister and Solicitor engaged in commercial and taxation practice.

Michael F. Patton, Esq.

DLA Piper LLP
A Partner with DLA Piper, Mike Patton focuses his practice on international transfer pricing.

David Paul, Esq.

American Honda Motor Company, Inc.
David Paul has been Chief Tax Counsel at American Honda Motor Company for the past 23 years. There he heads the Tax and Trade Services Group in Honda’s North American Headquarters. Prior to joining...

Jack Paul

Rauch Business Center
Dr. Paul is a licensed CPA in the State of Florida. He is a professor of accounting at Lehigh University and has taught financial and intermediate accounting, auditing, advanced auditing,...

Marshall Paul, Esq.

Saul Ewing LLP
A Partner with Saul Ewing LLP, Marshall Paul focuses his practice on counseling businesses, health care concerns and professionals with respect to limited liability company matters, general...

Stephen Pavlick, Esq.

McDermott Will & Emery LLP
Stephen Pavlick is a partner in the law firm of McDermott, Will & Emery and is based in the Firm's Washington, D.C. office.  He focuses his practice on employee benefits matters for large...

Michael Paxton, CPA

Deloitte Tax LLP
Mr. Paxton is a manager in the Washington National Tax multistate tax services group based in Washington, D.C. In his current role, Mr. Paxton assists with national consultation and review of client...

Alison Peak, Esq.

Davis & Harman LLP
Alison Peak is a partner in the law firm of Davis & Harman LLP. Alison advises clients on a wide range of issues relating to insurance product and company taxation. Her practice focuses on the...

Lynn Pearle, Esq.

Arent Fox, LLP
Counsel at Arent Fox in Washington D.C., Lynn Pearle’s practice focuses on the preservation of wealth and the transfer of that wealth from generation to generation. During more than 30 years, Lynn...

Laura Peebles, CPA/PFS

Bloomberg BNA
Ms. Peebles is currently a Senior Fellow at Bloomberg BNA after spending more than 35 years as a Director in the Washington National Tax office of Deloitte Tax LLP.  While at Deloitte, Ms. Peebles...

Gordon Pehrson, Jr. Esq.

Gordon Pehrson, a former partner in the Washington office of Hopkins & Sutter, is a nationally recognized expert on the taxation of insurance companies and their products. Mr. Pehrson is a...

Nebojsa Pejin

CMS Reich-Rohrwig Hainz
Nebojša Pejin is an Associate with Petrikić & Partneri AOD in cooperation with CMS Reich-Rohrwig Hainz in Belgrade, a firm he joined in September 2012. His main area of focus lies in tax law, in...

Josephine Peng

Lee and Li, Attorneys-at-Law
Josephine, a certified public accountant in the Republic of China and the U.S., joined Lee and Li in 2000. She leads the firm's Tax Practice Group, and specializes in all tax aspects of cross-border...

Jeffrey Pennell

Emory University School of Law
Professor Pennell is the Richard H. Clark Professor of Law at Emory University School of Law in Atlanta, a position he has held since 1986. He is a member of the American Law Institute, and was an...

Isabella Owen Perelman

Isabella Owen Perelman has been a Daily Tax Report copy editor since 2008. She has done freelance work that includes editing books, reports, and conference transcripts for the Organization of...

Dennis Perez, Esq.

Hochman, Salkin, Rettig, Toscher & Perez, P.C.
A Partner with the firm of Hochman, Salkin, Rettig, Toscher & Perez, P.C., Dennis Perez represents and advises U.S. taxpayers in foreign and domestic voluntary disclosures, sensitive issue civil...

Roger Perez Grillo

Arias & Muñoz
Roger Perez joined Arias & Muñoz in 2006 and has extensive experience in Corporate and Commercial Law, Real Estate, Labor Law, Mergers and Acquisition and Tax and Fiscal Planning. He has...

Warren Perry, CPA, CFE

Kearney & Company
Mr. Perry is an Oracle Systems Accountant with Kearney & Company in Alexandria, Virginia. Prior to joining Kearney, Mr. Perry was a System Accountant Advisor for Global Computer Enterprises,...

Mario Petriccione

Mario Petriccione is a Director of International Corporate Tax at KPMG LLP in London. BA (Economics, Cambridge University), ACA, ATII.

Michael Petrik

Alston & Bird LLP
Michael T. Petrik is a partner and past-chair of Alston & Bird’s State and Local Tax Practice Group, which focuses on multistate tax planning and controversies.  In addition to being a frequent...

Thomas Pevarnik

Deloitte Tax LLP
Tom Pevarnik is a Director in the National Global Employment Services practice working in Deloitte Tax LLP's Washington National Tax Office. Tom serves as Deloitte Tax's leading expert on the IRS's...

Theodore Peyser, Esq.

Roberts & Holland LLP
Prior to his death in 2012, Theodore Peyser was a noted tax litigator with the Washington office of Roberts & Holland. Prior to entering private practice, Ted served over 30 years with the U.S....

Daniela Pfeffer, Esq.

Carey y Cía Ltda.
Daniela Pfeffer is admitted since 2011 to the bar in Chile, where she graduated in 2010 summa cum laude from Pontifica Universidad Católica de Chile.

Martin Phelan, Esq.

William Fry Tax Advisors
Martin Phelan is a Partner and the Head of William Fry Tax Advisors.  One of only five Irish tax professionals to be ranked in the world’s top 250 tax professionals, Martin has over 20 years of...

Barnet Phillips, IV Esq.

PricewaterhouseCoopers LLP
Currently a consultant with PricewaterhouseCoopers,  Barnet Phillips is a retired Partner from Skadden, Arps, Slate, Meagher & Flom LLP, where he was a partner in the tax department for more...

Larry E. Phillips, Esq.

Larry E. Phillips, A.B., Hamilton College (1964); J.D., University of Michigan School of Law (1967); Admitted to Practice in Pennsylvania and Florida; Fellow, American College of Tax Counsel;...

Howard Pianko, Esq.

Sayfarth Shaw LLP
Howard Pianko is a partner in the Employee Benefits & Executive Compensation Department of Seyfarth Shaw LLP. Over his career, he has advised a wide range of clients on the full gamut of matters...

Astrid Pieron

Astrid Pieron is a Partner in the Brussels office of Mayer Brown. She has more than 25 years of tax experience, which includes 20-plus years of focus on international taxation. Her practice covers...

Paul Pierson, CPA

Illinois CPA Society
Paul E. Pierson is the Director of Professional Standards and Peer Review at the Illinois CPA Society. In this capacity, he oversees the administration of the Peer Review Program for approximately...

Anna Pinedo

Morrison & Foerester LLP
A Partner with Morrison Foerster, Ms. Pinedo works closely with financial institutions to create and structure innovative financing techniques, including new securities distribution methodologies...

John T. Piper, Esq.

When this portfolio was written, Mr. Piper was a partner in the Seattle, Washington, law firm of Bogle & Gates where his practice focused on tax litigation. He has argued tax cases before the...

Ronald G. Pippin, CPA

Ronald G. Pippin is formerly with Arthur Andersen & Co. (equity audit partner specializing in real estate accounting and later with Professional Standards Group–Andersen's National Office);...

Charles Plambeck, Esq.

Citigroup
Charles T. Plambeck is a Financial Adviser and Managing Director at Citigroup, New York. Previously he was with the Office of Associate Chief Counsel (Int'l) at the Internal Revenue Service...

Robert D Plattner, Esq.

New York State Department of Taxation and Finance
Robert D. Plattner is currently Deputy Commissioner for Tax Policy at the New York State Department of Taxation and Finance (2007-present). He was in private practice from 1990-2007, first with...

Irving Plotkin

PricewaterhouseCoopers LLP
Dr. Plotkin, who works out of PricewaterhouseCoopers' Boston office, is Managing Director of its National Tax Service and Global Dispute Resolution practices; previously, for many years, he was...

Michael Plowgian, Esq.

KPMG LLP
Michael Plowgian is a principal in the Washington, D.C. office of KPMG, LLP. Previously, he was an Attorney-Advisor in the Office of the International Tax Counsel at the U.S. Department of the...

Casey M. V. Plunket, Esq.

Casey M.V. Plunket, B.C.A., LL.B. (Hons), LL.M. (Mich.), Partner, Chapman Tripp, Barrister and Solicitor engaged in commercial and taxation practice.

Dirk Pohl

Dr. Dirk Pohl, University of Tax Administration, Northrhine-Westfalia (1987), University of Bonn (First State Law Examination 1993, Second State Law Examination 1997); Doctor of Jurisprudence...

Anthony Polito

Suffolk University Law School
Anthony Polito is Associate Academic Dean and Professor of Law at Suffolk University Law School in Boston where he has been teaching since 2001. Prior to joining the faculty at Suffolk, Mr. Polito...

Martin Pollack, Esq.

Weil, Gotshal & Manges LLP
A Partner with Weil, Gotshal & Manges LLP, Martin Pollack is a co-head of the firm’s global tax practice and is a nationally recognized authority on federal income tax matters. He has extensive...

Marc Polonsky

White & Case LLP
Marc Polonsky is a partner in the Energy, Infrastructure, Project and Asset Finance Group of White & Case LLP in London and Moscow. Marc has advised investors, project sponsors and lenders on...

Neil Pomerantz

Mr. Pomerantz received his B.A., Magna Cum Laude, in 1989 from Princeton University. In 1994, he received his J.D. degree, Cum Laude, from Harvard Law School. Mr. Pomerantz is a partner with the...

Nora Pomerantz, Esq.

Duane Morris LLP
A Partner with Duane Morris, Nora Pomerantz regularly advises clients in the areas of estate planning, trust and estate administration, charitable giving and closely held business matters. She has...

Richard Pomp

University of Connecticut School of Law
Professor Richard D. Pomp is a summa cum laude graduate of the University of Michigan and a magna cum laude graduate of Harvard Law School. He has taught at Harvard, New York University, Columbia,...

Marta Pontes, Esq.

Uría Menéndez - Proença de Carvalho
Marta Pontes joined Uría Menéndez in 2004 as a Tax Partner. Prior to joining Uría Menéndez, she worked in a Portuguese law firm and a consultancy firm.

Michael Popoff, Esq.

Michael Popoff, B.A., University of Southern California (1975); J.D., University of California at Berkeley (1980). Member: State Bar of California.  

Susan Porter, Esq.

Susan Porter is a lawyer with extensive expertise in diversified roles in the trust banking industry.  As a senior bank executive she managed the estate and trust settlement, financial planning,...

David Powell, Esq.

Groom Law Group, Chartered
A Principal with Groom Law Group, David W. Powell has worked on tax and ERISA issues relating to all types of employee pension and welfare benefit plans for over 26 years.  He specializes in...

J. Pat Powers

J. Pat Powers is a tax partner in the Palo Alto, Calif., office of Baker & McKenzie LLP. Powers focuses his practice on state tax planning and controversies.

Catherine Pree

Catherine Pree, J.D. (cum laude) in 1985 from the University of Puget Sound, LL.M. in Taxation from New York University, 1987. Ms. Pree's practice primarily focused on Washington State excise tax...

D. Finn Pressly, Esq.

Littler Mendelson P.C.
Finn Pressly’s practice focuses on employee benefits and executive compensation. He has extensive experience counseling clients on all aspects of health and welfare benefit plans, including issues...

Todd Prewett

Todd Prewett is with KPMG LLP's Washington National Tax office.

John Price, Esq.

Perkins Cole LLP
John Price is retired from Perkins Coie LLP, Seattle, Washington, with which he was affiliated as a consultant and Of Counsel, specializing in estate planning and trusts and estates, from 1977 to...

Andrew Priestley

Simpson Grierson

G. Garner Prillaman, Jr. Esq.

G. Garner Prillaman, Jr., B.S., Virginia Polytechnic Institute and State University (1975); M.B.A., Virginia Polytechnic Institute and State University (1976); J.D., Wake Forest University (1981);...

Carlos Probus, Esq.

Carlos R. Probus, Esq. is with Ernst & Young LLP's International Tax Services division in Washington, D.C. and is a frequent contributor to BNA's International Journal .

Timothy Pronley, Esq.

Deloitte Tax LLP
A Partner with Deloitte Tax LLP, Tim Pronley has over 20 year of tax experience with a primary focus on tax planning in the areas of international mergers and acquisitions, corporate...

Edward Purnell, Esq.

Handong International Law School
Edward Purnell is an Associate Professor of Law at Handong International Law School in the Republic of Korea where he teaches contracts, contract drafting, bankruptcy and U.S. Federal income...

Zhou Qian

Dezan Shira & Associates
Zhou Qian is an Editor with Dezan Shira & Associates where her responsibilities include Asia Briefing, China Briefing Magazine, China Briefing Technical Guides, China Briefing Online.

Steve Quinn, Esq.

Allen & Overy LLP
Steve Quinn is a tax associate in the London office of Allen & Overy LLP and advises on all areas of the tax department's practice.

Gary Quintiere, Esq.

Miller & Chevalier Chartered
Gary Quintiere has spent his entire career helping clients develop workable, common-sense solutions to difficult and sensitive issues.  His practice covers the full gamut of benefit issues,...

Scott Rabinowitz, J.D., LL.M.

PricewaterhouseCoopers LLP
An Adjunct Professor of Law at Georgetown Law, Scott Rabinowitz is the Director for the Federal Tax Service for PricewaterhouseCoopers, where he assists clients with a wide range of tax accounting...

Amnon Rafael

A. Rafael & Co., Law Offices
Founder and Head of A. Rafael & Co., Law Offices in Israel, Dr. Amnon Rafael is the author of the leading textbook on Israeli taxation. He has written numerous articles on taxation and authored...

Farah Raful Soriano

OMG
Farah Raful Soriano is a Consultant in the Tax Department of OMG in Santo Domingo, Dominican Republic where she specializes in international and business law and intellectual property. She is fluent...

David Raish, Esq.

Ropes & Gray
David Raish, a partner at Ropes & Gray since 1982, has concentrated in retirement plans, deferred compensation, and other employee benefit matters for over twenty-five years. From 1990 until...

Anand Raj

Shearn Delamore & Co.
Anand Raj has been a partner of Shearn Delamore & Co. since 2003. He is Chair of the Bar Council's Tax Subcommittee and former Chair of the Tax Committee of the American Malaysian Chamber of...

Bob Ramage

Bob Ramage is a Tax Specialist with Slaughter & May in London, England.

Ligita Ramanauskaite

Magnusson Law
Ligita Ramanauskaite is the Local Managing Partner in the Lithuania office of Magnusson Law Firm where she specializes in providing legal services for the clients with specialization in fields of...

Marc Rasch, Esq.

PricewaterhouseCoopers S.à r.l.
Marc Rasch is a partner in PwC Luxembourg’s Tax Transfer Pricing. I joined the firm’s Transfer Pricing group in 2010, and I am in charge of advising clients on any type of Transfer Pricing matters....

Jeanne Rauch, Esq.

Jeanne M. Rauch, Esq., is a State Tax Law Editor at BNA Tax and Accounting.

Linda Ravdin, Esq.

Pasternak & Fidis, P.C.
Linda J. Ravdin, a Principal with Pasternak & Fidis, concentrates in divorce and family law for families of all kinds. She joined Pasternak & Fidis in 2002, after 28 years with the firm she...

Diane Reach

Diane A. Reach, B.A., University of Pennsylvania; J.D., New York University School of Law; LL.M., New York University School of Law; member, American Bar Association, New York State Bar Association,...

Wayne E. Reames, Esq.

Wayne Reames is a shareholder with BelinMcCormick Attorneys at Law. His practice emphasizes taxation, tax controversy, trusts and estates, nonprofit organizations and charitable giving, and...

Keith Reams

Deloitte Tax LLP
Keith Reams is a Global and U.S. Leader for Clients and Markets – Transfer Pricing with Deloitte Tax LLP, a position he has held for the last 4+ years. Keith has also been Deloitte’s Lead Economist...

Christoph Rechsteiner

MME Tax AG
Christoph Rechsteiner joined MME in 2015. During some 20 years of experience in international and national tax consulting he has advised a variety of Swiss and international corporate clients on...

Harsha Reddy, Esq.

Pillsbury Winthrop Shaw Pittman LLP
Harsha Reddy is a partner in Pillsbury Winthrop Shaw Pittman LLP's Tax practice and is located in the New York office. He represents U.S. and foreign business entities and individuals in the U.S....

Thomas Z. Reicher, Esq.

Thomas Z. Reicher, Amherst College (B.A. summa cum laude and Phi Beta Kappa, 1970); University of California at Berkeley (M.A. 1973); Stanford University Law School (J.D. 1976); member, Connecticut...

Richard Reichler, Esq.

Meltzer, Lippe, Goldstein & Breitstone LLP
Richard Reichler is of Counsel with Meltzer, Lippe, Goldstein & Breitstone, LLP. His practice areas involve federal taxation, state taxation, executive compensation, employee benefits, financial...

Taylor Reid, Esq.

Baker & McKenzie LLP
A Partner with Baker & McKenzie, Taylor Reid has over 20 years of experience in international tax planning, and has been recognized as a leading U.S. tax advisor by International Tax Review.

Christopher Reimer, Esq.

Long Reimer Winegar Beppler LLP
Christopher M. Reimer is a partner of the Jackson, WY law firm of Long Reimer Winegar Beppler LLP.  He is a fellow of the American College of Trust and Estate Counsel (ACTEC), and his practice...

Peter Reinarz

Bär & Karrer AG
A Partner with Bär & Karrer AG in Switzerland, Peter Reinarz has broad experience in all taxation matters relating to both corporations and individuals. His special focus lies on corporate tax...

Todd Reinstein, Esq.

Pepper Hamilton LLP
Todd B. Reinstein is a tax partner with Pepper Hamilton LLP, resident in the Washington office. Mr. Reinstein focuses his practice advising clients on federal corporate tax law including the overall...

Cláudia Reis Duarte

Uría Menéndez - Proença de Carvalho
Cláudia Reis Duarte joined Uría Menéndez in January 2006. Prior to joining Uría Menéndez, she worked in a Portuguese law firm in the tax area. Her practice focuses on tax law, particularly in the...

Sophia Reismann

PwC Österreich
Sophia Reismann is a Senior Consultant, Transfer Pricing at PricewaterhouseCoopers Austria.

Diane L. Renfroe, Esq.

Diane L. Renfroe, B.A., Wellesley College, 1968; J.D., Boston College Law School, 1977; admitted to Bar, Massachusetts, District of Columbia; Adjunct Professor, LLM International Tax Program,...

Charles Rettig, Esq.

Hochman, Salkin, Rettig, Toscher & Perez, P.C.
For more than 30 years, Chuck Rettig has been with Hochman, Salkin, Rettig, Toscher & Perez, P.C. representing clients before the Internal Revenue Service, the Tax Division of the U.S....

David L. Reynolds, Esq.

David L. Reynolds, B.A., Yale University; LL.B., Yale University; Associate Member, ASPPA College of Pension Actuaries; member, Connecticut Bar Association, Oklahoma Bar Association, American Bar...

Donald Reynolds, Jr. Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder in Buchanan Ingersoll & Rooney PC’s Washington, D.C. office, Donald B. Reynolds, Jr. focuses his practice on financings, acquisitions and business planning for a variety of...

Melinda L. Reynolds, Esq.

Melinda L. Reynolds, B.B.A., summa cum laude, Cleveland State University; J.D., summa cum laude, Case Western Reserve University School of Law; member of Ohio bar; Certified Public Accountant;...

Vincent Reynvoet

Deloitte SA
With more than 13 years of tax experience, Vincent Reynvoet is a Tax Knowledge, Learning & perations Senior Manager with Deloitte Luxembourg’s International Tax Practice where he has been for...

Zabihollah Rezaee, CPA, CFE, CMA, CIA, CGFM

University of Memphis
Dr. Zabi Rezaee is currently the Thompson-Hill Chair of Excellence and Professor of Accounting at the University of Memphis and has served a 2-year term on the Standing Advisory Group (SAG) to...

Nathan Richards

Nathan Richards is a director with KPMG's global transfer pricing services practice in Hong Kong.

Craig Richardson

KPMG
Craig A. Richardson is MESA Tax Partner at KPMG in Qatar. Prior to moving to Qatar, Mr. Richardson was a Tax Partner at KPMG Moscow where, among other things, he developed relationships with a...

Louis Richey, Esq.

McCamish Systems LLC
Louis R. Richey, JD, is Senior Vice President of Retirement & Employer Sponsored Plans Division for Infosys McCamish Systems. He is the content and compliance support legal expert for Infosys...

Martin Richter, Esq.

Ernst & Young Tax Services Limited
Martin Richter is the partner responsible for Ernst & Young's transfer pricing services in Hong Kong. He advises multinational clients on the appropriate allocation of taxable income within a...

Candace Ridgway, Esq.

Jones Day
A Partner with Jones Day, Candy Ridgway's practice encompasses corporate and general business tax law, with extensive experience in advising on the most tax-efficient structures for corporate...

Blake Rigel, Esq.

Kramer Levin Naftalis & Frankel LLP
Special Counsel with Kramer, Levin, Naftalis & Frankel, Blake Rigel's practice focuses primarily on mergers and acquisitions, corporate reorganizations and spin-offs, bankruptcy, corporate and...

Arne Riis

Arne Riis is a partner in the tax department of Copenhagen based law firm Bech-Bruun. Bech-Bruun is a leading Danish law firm advising on all aspects of corporate law and the Bech-Bruun tax...

Kristine Riisberg

Kristine Riisberg is a senior manager in the New York office of Deloitte Tax LLP.

Diane Ring

Boston College of Law
Diane M. Ring is a Professor of Law and the Dr. Thomas F. Carney Distinguished Scholar at Boston College Law School, where she researches and writes primarily in the field of international taxation,...

Edgar Ríos-Méndez, Esq.

Pietrantoni Méndez & Alvarez LLP
Edgar Ríos-Méndez is one of Pietrantoni, Méndez & ?lvarez LLC's tax capital members and his practice focuses on international tax matters, inbound and outbound corporate reorganizations,...

Alexander Ripps

Alexander Ripps serves as a legal editor for Daily Tax Report. He is a graduate of the Catholic University Columbus School of Law where he was president of the Sports & Entertainment Law Society...

Laila Rizk

DLA Matouk Bassiouny
Laila Rizk is an Associate with Matouk Bassiouny in Cairo, Egypt.

Celia Roady, Esq.

Morgan Lewis
A Partner with Morgan Lewis, Celia Roady counsels tax-exempt organizations on tax and governance issues. Charities, foundations, colleges and universities, museums, and other nonprofits are among...

Edward Robbins, Jr., Esq.

Hochman, Salkin, Rettig, Toscher & Perez, P.C.
A Principal at Hochman, Salkin, Rettig, Toscher & Perez, P.C., Edward Robbins’ representation includes Federal and California civil tax and criminal tax litigation together with civil tax and...

Thomas Robinson, CFA, CAIA, CFP, CPA

AACSB International
Tom Robinson is President and Chief Executive Officer (CEO) of AACSB International. Robinson is respected globally across the industry and has a diverse background which spans the private sector,...

Oliver Rode

Freshfields
Dr. Oliver Rode is a Judge within the Finanzgericht Düsseldorf, where he has served since June of 2014. Prior to his current position, Dr. Rode was a Principal Associate with Freshfields Bruckhaus...

Georg Roderburg

Freshfields
From 1996 until 2000 Georg Roderburg  studied law and economics at the University of Cologne, where he also was a research assistant at the Institute for Tax Law in 2000 and 2001. He served his...

Adrian Rodriguez

Lewin & Wills Abogados
A Partner with Lewin & Wills, Mr. Rodriguez is well recognized for his experience in tax law with an emphasis in domestic and international tax planning, restructurings and reorganizations, and...

Eloisa C. Rodriguez-Dod

Florida International University
Professor Eloisa C. Rodriguez-Dod joined the FIU College of Law faculty in 2012. She previously had been teaching at the College of Law since 2006, as a Visiting Professor and an Adjunct Professor....

Achim Roeder, Esq.

KPMG AG Wirtschaftsprüfungsgesellschaft
Dr. Achim Roeder is a partner with KPMG AG Wirtschaftsprüfungsgesellschaft in Frankfurt. Prior to joining KPMG in 2013, Dr. Roeder was a partner in the transfer pricing practice of Deloitte Touche...

Jennifer Roeleveld, CA(SA)

Professor Jennifer Roeleveld, B.Compt (Hon)(SA), B.Com (Honours) (Taxation), LLM University of Cape Town; CA(SA), member of the South African Institute of Chartered Accountants (SAICA); member of...

Jane Rohrs, CPA

Deloitte Tax LLP
Jane Rohrs is a Director for the Federal Tax Accounting Periods, Methods & Credits Group in the Washington National Tax office of Deloitte Tax LLP. Jane has over 25 years of experience and...

Steven Roll, Assistant Managing Editor, State Tax

Steven Roll, Assistant Managing Editor, State Tax, has been with BNA more than 10 years, all of them with BNA Tax & Accounting, where he has covered state tax developments for the Multistate Tax...

Marjorie Rollinson, Esq.

Marjorie A. Rollinson, Esq. is with Ernst & Young, LLP's International Tax Services division in Washington D.C. and is a frequent contributor to BNA's International Journal .

Zaida Roman

PricewaterhouseCoopers LLP
Zaida Roman is a Tax Manager with PricewaterhouseCoopers where she specializes in tax controversy and dispute resolution. Is her current role she provides tax advice tin the area of information...

Filipe Romão

Uría Menéndez - Proença de Carvalho
Filipe Romão is a lawyer in the Lisbon office of Uría Menéndez-Proença de Carvalho. He joined the firm in 2001 after practicing in another prestigious Portuguese law firm and a leading consultancy...

Leena Romppainen

Castrén & Snellman Attorneys
Senior Counsel, Tax in the Helsinki office of Castrén & Snellman Attorneys Ltd. since 2008, Leena Romppainen specializes in tax law and corporate law. She is a well-recognized tax lawyer, with...

Ricardo Romulo, Esq.

Romulo Mabanta Buenaventura Sayoc & de los Angeles
Mr. Ricardo J. Romulo serves as a Senior Managing Partner at Romulo Mabanta Buenaventura Sayoc & De los Angeles. Mr. Romulo served as Senior Partner in Romulo, Mabanta, Buenaventura, Sayoc &...

Nicholas Ronan

Nicholas Ronan is an executive director with E&Y's San Jose office.

Angela Rosca

Taxhouse Taxand
With 20 years experience of local and international tax at Taxhouse, Andersen and Ernst & Young and industry experience in finance and accounting with Procter & Gamble, Angela Rosca is a...

Benjamin Rosemergy, Esq.

Sidley Austin LLP
Benjamin Rosemergy is a partner in Sidley’s Chicago office and a member of the Employee Benefits group. Mr. Rosemergy has a broad practice that includes traditional employee benefits and executive...

Arthur Rosen

McDermott, Will and Emery LLP
Arthur R. Rosen is a partner in the law firm of McDermott, Will & Emery, where his practice focuses on tax planning and litigation relating to state and local tax matters. He has served as the...

Howard Rosen, Esq.

Donlevy-Rosen & Rosen, P.A.
Howard Rosen, Esq. is a shareholder (partner) of the law firm of Donlevy-Rosen & Rosen, P.A.  Howard is the co-author of “Asset Protection: A Guide For Professionals” (2014). His other notable...

Jeffrey Rosenberg, Esq.

PricewaterhouseCoopers LLP
Jeffrey Rosenberg is a Managing Director in the PricewaterhouseCoopers LLP Washington National Tax Services Office in Washington, D.C.  Jeffrey has served as a federal income tax consultant and...

Robert Rosepink, Esq.

Rosepink Law, PLLC
Prior to starting his solo practice, Rosepink Law PLLC, Robert Rosepink was a partner with Rosepink & Estes, P.L.L.C., in Scottsdale, Arizona.  Bob is a member of the Maricopa County Bar...

Einar Rosin

KPMG Baltics OÜ 
KPMG Baltics tax advisor Einar Rosin provides clients with advice in the course of the audit of fiscal controls on everyday tax issues as well as emerging businesses, and the purchase and sale of...

James Ross

James Ross is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. His practice focuses on a broad range of international and UK domestic corporate/commercial...

Laraine S. Rothenberg, Esq.

Laraine S. Rothenberg, B.A., University of Pennsylvania; J.D., Columbia Law School; Association of the Bar of the City of New York; New York State Bar Association (Tax Section). Attorney with Fried,...

Howard J. Rothman, Esq.

Kramer, Levin, Naftalis & Frankel
Howard Rothman is the chair of the Kramer Levin’s Tax Department and a member of Kramer Levin’s Executive Committee. He has experience in all aspects of planning for incorporated and unincorporated...

Robert P. Rothman, Esq.

Robert P. Rothman, Of Counsel, Piper Rudnick L.L.P., New York, New York; B.S., Cornell University 1978; J.D., Columbia University 1981; Formerly associated with Skadden, Arps, Slate, Meagher &...

Heather M. Rothman

Heather M. Rothman has been a reporter with BNA since 2001, joining the Daily Tax Report staff in 2007. She covers tax legislation. She holds a B.A. in Journalism and an M.A. in Political...

Gideon Rothschild, Esq.

Moses & Singer LLP
As Chair of Moses & Singer's Trusts & Estates and Asset Protection practices, Gideon Rothschild focuses on domestic and international estate planning and asset protection.  He is a...

Charles E. Rounds, Jr.

Suffolk University School of Law
Charles E. Rounds, Jr., a member of the Massachusetts bar and tenured professor of law at Suffolk University Law School (Boston), is the author of twenty-one editions of Loring and Rounds:  A...

Mark Rowe, CPA

TLMI Corporation
Mr. Rowe has over 15 years of experience providing financial management to high growth public and private technology companies. He began his career in public accounting as a CPA with Arthur Young...

Ana Royuela

Baker & McKenzie
Ana Royuela is a partner in Baker & McKenzie’s Tax Practice Group in Barcelona. She regularly handles complex tax matters, as well as tax controversies and litigation. Ms. Royuela has spoken at...

Allen Rubenfield

Mercer University
Mr. Allen J. Rubenfield is a Lecturer of Accounting at the Stetson School of Business and Economics.  He obtained his M.B.A. in Accounting from Katz Graduate School of Business, University of...

Blake Rubin, Esq.

McDermott Will & Emery LLP
Blake D. Rubin is Global Vice Chair of McDermott Will & Emery’s U.S. & International Tax Group and is also Head of its Washington Tax Practice. With more than 250 practicing tax lawyers,...

Charles D. Rubin, Esq.

Charles D. Rubin, Esq., University of Florida (1983); B.A. (Political Science), Northwestern University (1980); member, Florida Bar; Vice–chairman, Foreign Tax Advisory Committee of Florida Bar, Tax...

Daniel Rubin, Esq.

Moses & Singer LLP
Daniel S. Rubin is a partner in Moses & Singer’s Trusts and Estates and Asset Protection practice groups. Daniel concentrates on domestic and international estate and asset protection planning...

Eric Rubin, Esq.

Eric B. Rubin, Esq. is with Dechert LLP in Philadelphia, PA and is a frequent contributor to BNA Tax & Accounting's Financial Planning Journal .

Charles Ruchelman, Esq.

Caplin & Drysdale
Mr. Ruchelman is a Member in Caplin & Drysdale's Washington, D.C., office, where he concentrates his practice in tax litigation and controversies with the Internal Revenue Service and other tax...

Jorge Ulises Ruíz, Esq.

Ernst & Young LLP
Ulises Rui?z is a Senior Manager with the Transaction Tax Group of Ernst & Young in New York with  twenty two years of experience in international taxation and transfer pricing. He joined Ernst...

Sergio Ruiz-Mier

KPMG
Sergio Ruiz-Mier is the Senior Partner at KPMG in Bolivia. In this role he provides client advisory services in International Taxation, Transfer Pricing, Transactions, and Valuation. His involvement...

William Ruland, Ph.D.

Baruch College
William Ruland is a Professor of Business at Baruch College, City University of New York where he teaches financial accounting and coordinates the core graduate level accounting course. Professor...

Caroline Rule, Esq.

Kostelanetz & Fink, LLP
A Partner with Kostelanetz & Fink, LLP, Caroline Rule has extensive experience representing clients who are facing investigation or prosecution for alleged tax fraud, bank fraud, health care...

Robyn Russell

New Zealand Inland Revenue Department
Robyn Russell is a former partner in the Auckland office of Deloitte, where she led Deloitte's Auckland Transfer Pricing Team. Robyn was involved in providing transfer pricing solutions for Deloitte...

Denise Ryan, State Tax Law Editor

Denise Ryan, who joined BNA in 2005, covers state tax credits and incentives issues for the Multistate Tax Report, Weekly State Tax Report, and Daily Tax Report. She previously worked at Lexis/Nexis...

John Ryan, Esq.

Matheson
John Ryan is head of the Matheson’s US offices and practices corporate tax focusing principally on advising foreign corporations doing business in and through Ireland. His areas of expertise include...

Risto Rytohonka, Esq.

Risto Rytöhonka, LL.B., 1978 (University of Helsinki), Diploma in European Integration, 1981 (University of Amsterdam), Varatuomari, 1984 (“lawyer trained in the court”), LL.M. in Taxation, 1992...

Leyla G. Safarova

BM Morrison Partners LLC
Leyla Safarova joined BM Morrison Partners as an Associate in August 2013. Leyla has been practicing law for more than three years having started at one of the leading international law firms in...

Michael Salama, Esq.

The Walt Disney Company
Michael Salama is the Vice President of Tax & Lead Tax Counsel for The Walt Disney Company (Burbank, CA). Previous positions include: senior manager, Washington National Tax Services Group,...

Laura Salisbury, Legal Editor

Laura Salisbury is a member of BNA Tax Management's Accounting Policy and Practice Group, with the primary responsibility of preparing accounting manuscripts for publication as portfolios. Prior to...

James E Salles, Esq.

James E. Salles, B.A. Johns Hopkins University, 1983; J.D., M.B.A., Emory University, 1987; Ll. M. (Tax), New York University, 1988; member, Caplin & Drysdale, Washington, D.C.; member ABA,...

George Salter

Hogan Lovells US LLP
George A. Salter is an attorney and a partner at Hogan Lovells US LLP in New York who regularly represents individual accountants and foreign and domestic accounting firms in civil litigation and...

Diego Salto

AFC, S.A.
Diego Salto is a Founder and Tax Partner with AFC in Costa Rica. He advises both local and international companies in the areas of consulting, litigation, and tax planning. Mr. Salto formerly worked...

Irene Salvi

Dr. Irene Salvi, Tax Partner, Leader Financial Services and International Tax, Deloitte Zurich, Switzerland; 1996 – 2007 Swiss Re Group Head of Tax. PhD in law University of Zurich; Member of the...

Lars Samuelson

Svalner Skatt & Transaktion
Dr. Lars Samuelson is a Director in the Stockholm office of Svalner Skatt & Transaktion. After obtaining an L.L.D. in fiscal law from Uppsala University in 1994, Dr. Samuelson worked with...

Andrés Sánchez López, Esq.

Cuatrecasas, Gonçalves Pereira S.L.P.
Mr. Sánchez began his career in the tax practice of Arthur Andersen Asesores Legales y Tributarios before joining Cuatrecasas, Gonçalves Pereira in 1998.

Michael I. Sanders, Esq.

Powell Goldstein LLP

Jay Sanghrajka

Price Bailey Chartered Accountants
A Partner with Price Bailey Chartered Accountants, Jay Sanghrajka joined the firm from Shipleys where he was an International Tax Partner. Jay specializes in both UK and international tax planning...

Pilar Sansone Mata

Sutherland Asbill & Brennan
Pilar Mata is State Tax Counsel at the Tax Executives Institute in Washington, D.C., Prior to joining TEI in February 2015, Ms. Mata spent six years as Counsel in the law firm  of Sutherland Asbill...

John Sare, Esq.

Patterson Belknap Webb & Tyler LLP
John Sare is a partner in the tax-exempt organizations practice and the trusts and estates group of Patterson Belknap Webb & Tyler LLP. Mr. Sare has extensive experience in the representation of...

Lewis J. Saret

Lewis J. Saret; George Washington University School of Law (1990; Juris Doctor); Masters of Business Administration and Masters of Accounting, Jesse H Jones Graduate School of Business, Rice...

Marcus Sauer

Deloitte
Marcus Sauer is the Director of Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft in the Service Line Indirect taxes at the Dusseldorf site. His responsibilities include international tax...

Karen J. Saunders

Karen Saunders has been a copy editor for Daily Tax Report since 2010. She previously worked as a senior desk editor, copy editor, and page designer for the Orlando Sentinel in Florida, and as an...

Ken Savell

Ken Savell is the Editor of BNA Tax and Accounting's IRS Practice Adviser and IRS Practice Adviser Report and a contributing editor to the Weekly Report .

Jeffrey Saviano, Esq.

Ernst & Young LLP
Jeffrey Saviano is the global Ernst & Young organization’s Americas Director of Indirect, State and Local Tax. Jeff leads the indirect, state and local tax practices in the Americas, which...

Reto Savoia

Deloitte AG
Reto Savoia is Managing Partner and Tax Practice Leader for Deloitte in Switzerland. Reto is a Swiss international corporate tax specialist with more than 15 years of experience in the area of...

Samir Sayah

CMS Bureau Francis Lefebvre
Samir is an Algerian qualified lawyer. He is a founder and manager of the CMS Bureau Francis Lefebvre Algeria office and the Major Projects Department. Samir has concentrated his practice on foreign...

Mariacristina Scarpa

Baker & McKenzie
Mariacristina joined Baker & McKenzie in July 2003. Before joining the firm, Mariacristina made an internship in Madrid (Spain) at the Italian Chamber of Commerce for Spain and worked for a law...

Robert Schachat, Esq.

Ernst & Young LLP
Bob leads the Real Estate Group in the National Tax Department of Ernst & Young LLP in Washington, D.C.  He consults with clients in all federal income tax aspects of real estate, including...

Bruce Schaeffer, Esq.

Law Offices of Bruce S. Schaeffer
Bruce Schaeffer is an attorney in private practice with offices in New York, N.Y. He concentrates his practice in the areas of estate planning, taxation, franchising, and securities fraud. Mr....

Timothy Schally, Esq.

Michael Best & Friedrich LLP
Tim Schally is Partner and Chair of the Michael Best & Friedrich LLP’s Taxation Group. Mr. Schally has extensive experience representing clients in connection with contested matters with the...

Donald Schapiro, Esq.

Donald Schapiro, B.A., Yale University, 1944; LL.B., Yale Law School, 1949; Partner in tax practice at Chadbourne & Parke LLP, New York; former Chairman of Tax Section of the New York State Bar...

Thomas Schenkelberg, Esq.

Polsinelli Shalton & Welte, P.C.
Thomas Schenkelberg is chair of Polsinelli Shalton & Welte, P.C.’s Nonprofit Organizations practice. His practice emphasizes tax, nonprofit, and health care law. His clients include national...

Allen Schiff

Fordham University, School of Business
Allen Schiff, a professor of accounting and taxation at the Fordham Schools of Business, recently wrapped up his term as accounting area chair. He continues to serve as director of the MBA...

Jonathan Schiff

Fairleigh Dickinson University
Dr. Jonathan B. Schiff is professor of accounting at the Silberman School of Business of Fairleigh Dickinson University. He has extensive consulting experience with top companies such as American...

Keith Schiller, Esq.

Schiller Law Group, A Professional Law Corporation
Keith Schiller is a nationally known attorney, award-winning author, and lecturer whose advice is sought by other practitioners to aid their clients with estate tax return preparation and defense....

Michael Schinabeck, Esq.

Michael J. Schinabeck, Esq. is a Federal Tax Law Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Ozzie A. Schindler, Esq.

Ozzie A. Schindler, Esq., B.S. in Accounting, University of Florida (1990); J.D., University of Florida (1993); LL.M., New York University (1995); member, Florida Bar Association. 

Steven Schindler

Perkins Coie LLP
Counsel with the law firm of Perkins Coie, Steven Schindler represents individuals and families in personal and estate planning strategies that range from basic estate plans to sophisticated...

Katherine Schipper

Katherine Schipper, BA, University of Dayton; MA, MBA and PhD, University of Chicago; Thomas Keller Professor of Business Administration at the Fuqua School of Business, Duke University; speaker on...

David Schizer

Columbia University School of Law
David M. Schizer is Dean Emeritus and the Harvey R. Miller Professor of Law and Economics; Co-director of the Richard P. Richman Center for Business, Law, and Public Policy; Co-director of the...

Kristine Schlaman

KPMG LLP
Prior to her passing, Kristine K. Schlaman was a Senior Tax Manager with KPMG, LLP in their Washington National Tax Practice. Prior to joining KPMG, Ms. Schlaman was an Attorney-Adviser, Office of...

John Schmalz, Esq.

PricewaterhouseCoopers LLP
John G. Schmalz is a director in PricewaterhouseCoopers Washington National Tax Services. Mr. Schmalz consults with clients and practice offices on issues involving the federal taxation of...

John Schmehl, Esq.

Dilworth Paxson PLLC
A Partner, Chair, Tax Group, and Executive Committee Member at Dilworth Paxson LLP, John Schmehl advises clients on tax aspects of mergers and acquisitions; spin-off, split-off, and split-up...

Niklas Schmidt, TEP, Esq.

Wolf Theiss
Niklas J.R.M. Schmidt is head of Wolf Theiss’ firm-wide Tax Practice Group. He is admitted as both a lawyer and as a tax adviser. Before joining the firm, Niklas worked for several years at a "Big...

Mark Schneider, Esq.

Deloitte Tax LLP
Mark Schneider is a principal with the Washington National Tax office of Deloitte Tax, LLP, focusing on corporate tax matters. 

Jeffrey Schoenblum

Vanderbilt University School of Law
Centennial Professor of Law at Vanderbilt Uniersity, Professor Schoenblum has established himself as one of the world's preeminent scholars and experts on cross-border private wealth transfers. In...

Erica Schohn

Erica F. Schohn is an associate in the Executive Compensation and Benefits practice group at Skadden, Arps, Slate, Meagher & Flom LLP, New York, NY. Ms. Schohn’s practice focuses on executive...

William Schorling, Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder with Buchanan Ingersoll & Rooney PC, William H. Schorling practices in the area of bankruptcy and corporate reorganization. He has represented debtors, indenture trustees,...

Mark Schuette

Duff & Phelps
Mark Schuette joined Duff & Phelps in 2012 as a Managing Director with over twenty five years of experience consulting with clients on business, accounting, tax and valuation issues. Prior to...

Dan Schulder

Cozen O'Conner
Dan A. Schulder is with the Harrisburg office of Cozen O'Connor. His practice involves all aspects of federal, state and local taxation and represents clients in tax controversies before the...

Ronald Schuler, Esq.

Spilman Thomas and Battle, PLLC
A Member of Spilman Thomas & Battle, PLLC, Ronald Schuler is a corporate, securities and commercial transactions lawyer with extensive experience in mergers and acquisitions, public offerings,...

Jeffrey Schultz

Jeffrey L. Schultz, A.B., Princeton University (1990, magna cum laude); J.D., University of Virginia (1994); M.P.A., Kennedy School of Government, Harvard University (2004); associate, corporate and...

Daniel Schwartz, Esq.

Greensfelder Hemker & Gale, PC
Dan Schwartz is an Officer of Greensfelder Hemker & Gale, PC, and a former member of the Firm’s Board of Directors. He has practiced primarily in the employee benefits area since 1977 and has...

Benjamin Schwendener, Jr.

Benjamin Schwendener, Jr., B.A. (1950) and L.L.B. (1953) from the University of Michigan; member of the Tax Section of the American Bar Association, and has served on the State and Local Tax...

Eileen Scott, Ph.D.

PricewaterhouseCoopers LLP
 Eileen Scott, MPA, Harvard University; Ph.D. (award of academic merit), University of Miami; M.A., University of Miami; B.S. (with honors), Skidmore College; enrolled agent.

Ching-Ling Seah

Ching Ling Seah, L.L.B. (Hons), National University of Singapore, 2002; Advocate & Solicitor, Supreme Court of Singapore; Associate Director, Tax & Private Clients Services, Drew &...

Joseph Sebik

Joseph P. Sebik, B.A., Accounting, Queens College of the City University of New York (1977); graduate credits towards MBA; Controllership, St. Johns University; Certified Public Accountant, New York...

Michael Sedlaczek

Michael Sedlaczek, Universities of Vienna and Innsbruck (Master of Laws 1988); Doctor of Jurisprudence (1992); member, Austrian Bar; member, International Academy of Estate and Trust Law;...

Tomas Seidl

Deloitte Advisory s.r.o.
Tomas Seidl is a Partner in the Tax & Legal Department of Deloitte Czech Republic. Tomas’ clients are multinational companies, real estate investors and manufacturers, particularly in the...

Ellen Seiler Brody, Esq.

Roberts & Holland LLP
Ellen Seiler Brody, for more than 15 years, has represented U.S. and international clients on complex transactions. Working with multinational corporations, high net worth individuals, and foreign...

William Sejr-Sørensen

Bech-Bruun
As Associate with Bech Brunn in Copenhagen, William Sejr-Sørensen advises primarily on tax-related matters. He provides advisory services to large and medium-sized Danish companies on Danish and...

Scott L. Semer, Esq.

Scott L. Semer, J.D., Columbia University School of Law (1997); B.F.A., Tisch School of the Arts (1992); Lecturer-in-Law, Columbia University School of Law; Partner, Davies Ward Phillips &...

Rosalia Serra

Baker & McKenzie
Rosalia Serra is a Senior Tax Associate with Baker & McKenzie in Barcelona, Spain where she specializes in VAT and other indirect taxes, tax procedures and litigation, and general taxation and...

Carlos E. Serrano

Reichard & Escalera
Carlos Serrano is a Partner with Reichard & Escalera in San Juan, Puerto Rico. His expertise covers Puerto Rico income taxation of foreign and resident entities, industrial, tourism and urban...

Rajiv G. Shah

Rajiv G. Shah, B.Com, F.C.A., University of Bombay (1980), Fellow of the Institute of Chartered Accountants of India, Member of International Taxation and Taxation Committee of Bombay Chartered...

Richard A. Shapack, Esq.

Richard A. Shapack, B.S., Engineering, United States Naval Academy; M.B.A, Harvard University Graduate School of Business; J.D., Catholic University Columbus School of Law; Of Counsel, Butzel Long,...

David H. Shapiro

David H. Shapiro, A.B., cum laude, Princeton University (1992); J.D., University of Virginia School of Law (1995); LL.M. (Taxation), New York University School of Law (1997). Editor, Virginia Tax...

Daniel N. Shaviro

Daniel N. Shaviro, A.B., Princeton University (1978); J.D., Yale Law School (1981); member, District of Columbia Bar; author of various books including When Rules Change: A Political and Economic...

Matt Shaw

Matt Shaw is with KPMG LLP's Washington National Tax office.

Moshe Shekel

Shekel & Co. Law Offices
Law and at various forums and conferences for both the Israel Bar Association and for the Institute of Certified Public Accountants in Israel. Dr. Shekel is also a member of the tax committees of...

William Shenkir

William G. Shenkir, B.B.A., Texas A&M University; M.B.A., Ph.D., University of Texas at Austin; CPA Texas; Member: American Institute of Certified Public Accountants, American Accounting...

Stanley G. Sherwood, Esq.

Stanley G. Sherwood, Bryant College, B.S.B.A. (1968); Suffolk University Law School, J.D. (1971); New York University Graduate School of Law, LL.M. (1979); Member of the Bar of the State of New...

Sakura Shiga

Sakura Shiga is a Partner at Shiga & Associates in Japan. Educated at the University of Tokyo, Sakura was admitted in 2005 to the Dai-Ichi Tokyo Bar Association and is admitted to work as an...

J. Edward Shillingburg, Esq.

J. Edward Shillingburg, A. B., Stanford University, 1958; LL.B., Harvard University, 1961; principal, Law Office of J. Edward Shillingburg, Shelter Island Heights, NY; formerly of counsel, Morgan,...

Thomas Shimkin

Thomas K. E. Shimkin, B.A., Tufts University, 1987; J.D., Georgetown University Law Center, 1993; Director, Multistate Tax Commission National Nexus Program, Washington, DC; member, bars of District...

Roman Shpakovsky

Vilgerts Legal and Tax
A Partner with Vilgerts Legal & Tax (previously Magnusson International) since 2011 and leader of the Minsk office, Roman Shpakovsky’s practice focuses on M&A, international taxation and...

Douglas L. Siegler, Esq.

Douglas L. Siegler, partner, Sutherland; B.A., cum laude, Princeton University; J.D., with honors, Duke University School of Law; member, District of Columbia Bar and Maryland Bar; Fellow of the...

Klaus Sieker, Dr.

Dr. Klaus Sieker is a parter at Flick Gocke Schaumberg in Frankfurt, Germany.

Steven R. Sieker, Esq.

Steven Sieker holds a BA (Honors) from the University of Alberta and an LLB from Dalhousie University (both in Canada). He is a former law clerk to the Supreme Court of Canada and joined Baker &...

Sidney Silhan, CPA, CMA, MST, JD

Ernst & Young LLP
 Sidney Silhan, J.D. (highest honors), Chicago-Kent College of Law; M.S., DePaul University; B.S., Northern Illinois University; C.P.A.; C.M.A.

Debra Silverman-Herman

Debra L. Silverman, an associate at Roberts & Holland LLP, has significant experience dealing with state and local tax issues. She is a member of the State & Local Tax Committee of the...

Gary J. Silversmith, Esq.

Gary J. Silversmith, B.S., magna cum laude, University of Colorado (1977); J.D., Georgetown University Law Center, member, The Journal of Law & Policy, (1981); M.L.T., Georgetown University Law...

Amy Silverstein

Ms. Silverstein received her B.S., Summa Cum Laude, in 1988, from the University of California at Los Angeles, where she was Phi Beta Kappa. In 1991, she received her J.D. degree from Stanford Law...

Leonard L. Silverstein, Esq.

Leonard L. Silverstein is the founder of Silverstein and Mullens, which later became part of Buchanan Ingersoll & Rooney PC. He concentrates his practice in estate planning, nonprofit...

Todd Simmens

Todd C. Simmens, B.S. (Accounting), Drexel University; J.D., cum laude, Dickinson School of Law of the Pennsylvania State University; LL.M. (Taxation), Georgetown University Law Center; Partner and...

Steven D. Simpson, Esq.

Steven D. Simpson, B.A., Hillsdale College (1975); J.D., Wake Forest University (1978); LL.M. (Taxation), Georgetown University (1981); member, District of Columbia, Florida and North Carolina Bar...

Stuart Sinclair, Esq.

Stuart Sinclair is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is a member of the Tax Department, where his practice focuses on a range of...

Sok Siphana

SokSiphana&Associates
Dr. Sok is a practicing attorney and the Principal at SokSiphana&Associates, a law and consulting firm specializing in international trade and corporate law in Phnom Penh.

Panya Sittisakonsin

Baker & McKenzie
Panya Sittisakonsin is a Tax Partner with Baker & McKenzie in Bangkok, Thailand, where he specializes in tax and customs advice from both a planning and a compliance perspective. Panya has...

Peter Sjogren, Esq.

Peter Sjögren, LL.M., Uppsala University – Sweden, 1989;  Partner, Delphi Law firm, Stockholm, Sweden; member Swedish Bar, International Bar, International Fiscal Association; speaker on...

Jonida Skendaj

Boga & Associates
Jonida is a Partner at Boga & Associates, which she joined in 2004. She is a specialized business lawyer and assists clients on any Business Law aspects, including corporate, Competition Law...

Georgiana J. Slade, Esq.

Georgiana J. Slade, A.B., Duke University (1982); J.D., Harvard Law School (1985); partner, Milbank, Tweed, Hadley & McCloy (1995–); fellow, American College of Trust and Estate Counsel; chair,...

Eric B. Sloan

Eric B. Sloan, B.A. (with honors), Northwestern University; J.D., University of Chicago Law School; LL.M. (with distinction), Georgetown University Law Center; former associate, Irell & Manella...

Kathleen Smalley

Kathleen Smalley, B.A., Rice University (1978, summa cum laude, Phi Beta Kappa); J.D., Harvard Law School (1981, magna cum laude); law clerk, Judge John Minor Wisdom, U.S. Court of Appeals, and...

Annette B. Smith, CPA

Annette B. Smith, B.S.B.A., University of Cincinnati; M.S.B.A. – Taxation, University of Cincinnati; partner, Washington National Tax Services office of PricewaterhouseCoopers LLP; formerly of...

Greg W. Smith, CPA

Greg W. Smith, Partner, PricewaterhouseCoopers (Private Company Services practice), McLean, VA., B.S., Utah State University; M.S.T., University of Utah; former member, AICPA, S Corporation...

Jennifer M. Smith, Esq.

Jennifer M. Smith, an associate in the Tysons Corner office of Greenberg Traurig LLP, obtained her B.A. degree in 1996 from the University of Virginia, with high distinction, and her J.D., cum...

L. Murphy Smith

L. Murphy Smith, D.B.A., Louisiana Tech University; M.B.A., University of Louisiana at Monroe; B.B.A., University of Louisiana at Monroe (summa cum laude). Dr. Smith has worked as an auditor with an...

Neil Smith

Nordeq Management A/S
A Scottish lawyer with fifteen years of experience in corporate structuring and general commercial matters, Neil Smith is an International Tax Lawyer with Nordeq Management A/S where he specializes...

Pamela Smith

Pamela A. Smith, CPA, Ph.D., is the KPMG Professor of Accountancy at Northern Illinois University. She earned her MBA from the University of Texas at Dallas, Ph.D. from the University of North...

Paul A. Smith, Esq.

Paul A. Smith, CPA; B.S. (Accounting), Rollins College; M.S. (Taxation), University of Denver; Certified Public Accountant, State of Florida and Washington, D.C.; formerly associated with Ernst...

Robert Smith

Robert Smith is with Ernst & Young (China) Advisory Ltd.

Scott Smith

Scott D. Smith is a partner with the Washington, D.C., firm of LeClairRyan. He was previously a partner with the firm of Plant Bauer & Smith, LLP as well as a partner with KPMG's State and Local...

George H. Soba, Esq.

George H. Soba, Esq., New York University School of Law, LL.M. (Taxation) (1982); University of Toledo College of Law, J.D. (cum laude) (1981); Franklin and Marshall College, B.A. (1978); formerly...

Horacio E. Sobol, CPA

Horacio E. Sobol, B.B.A. University of Michigan, M.Acc. University of Michigan; Member AICPA; contributor to various tax journals and lecturer at various tax seminars. 

Saša Sodja

CMS Reich Rohrwig Hainz 
Saša Sodja is a tax consultant at CMS Reich Rohrwig Hainz office in Ljubljana, Slovenia. Before joining the CMS team in 2010, she worked for 6 years as a tax advisor with Ernst & Young. She...

Manuel F. Solano

Manuel F. Solano, Universidad Autonoma de Centro America, Costa Rica; Youngstown State University (B.S., 1986); Georgetown University Law Center (J.D., 1989); member, American Bar Association;...

Tania Solis

Arias & Muñoz
Tania Solis has been an Associate at Arias & Muñoz Panama since 2011, and she specializes in Corporate and Fiscal Law, among others. Since 1996 she has worked in different positions at important...

Mark Sommer

Frost Brown Todd LLC
Mark F. Sommer is a Partner and tax attorney resident in the Louisville office of the law firm of Frost Brown Todd LLC, where he leads the Firm's Tax Teams. Now in his 28th year of private practice,...

Matthew Sontag

Matthew R. Sontag is a manager in the International Corporate Services group of KPMG's Washington National Tax office.

Carolina Soteldo

Torres Plaz & Araujo
A Financial Control Consultant and Accounting and Tax Adviser, Carolina Soteldo is also Of Counsel at Torres Plaz Y Araujo, with proven experience in the areas of consulting on corporate finance,...

Yassen Deyanov Spassov

Djingov, Gouginski, Kyutchukov & Velichkov, Atanassov (DGKV)
Yassen Spassov is a Senior Associate with the law firm of Djingov, Gouginski, Kyutchukov & Velichkov, Atanassov (DGKV) where he now works primarily in the fields of Energy and Environmental Law....

Richard Spinogatti

Richard L. Spinogatti, J.D., B.A., Fordham Unviersity; J.D., Columbia University School of Law. 

A.L. Spitzer

A.L. Spitzer, Esq., Boston College Law School, J.D. (magna cum laude) (1981); Yale University, B.A. (1974); formerly attorney advisor and then Special Assistant to the Assistant Treasury Secretary...

C.J. Eduard Sporken

C.J. Eduard A. Sporken is a director at KPMG Meijburg & Co. in Amstelveen, Netherlands.

Gary D. Sprague, Esq.

Gary D. Sprague, Esq., B.A., Stanford University (1977, with honors; Phi Beta Kappa); J.D., Harvard Law School (1981, cum laude); Partner, Baker & McKenzie, LLP; Business Co-Chair of OECD...

Felix J. Springer, Esq.

Felix J. Springer, Amherst College (B.A. Phi Beta Kappa, 1968); Columbia University (M.A. 1969 and M.Phil. 1971 with honors); University of Connecticut School of Law (J.D., highest honors, 1979),...

Eva Stadler

WOLF THEISS Rechtsanwälte GmbH & Co KG
Dr. Eva Stadler is a Senior Associate with Wolf Theiss in Vienna where she specializes in private clients, international tax law, taxation of financial instruments, tax planning of international...

John S. Stanton, Esq.

John S. Stanton, A.B., University of California at Berkeley (1976); J.D., Harvard University (1979); member, Professional Staff (1974), House Banking Committee, U.S. Congress; Law Clerk to the...

Lisa M. Starczewski, Esq.

Buchanan Ingersoll Rooney PC
Lisa Marie Starczewski is Shareholder in the tax department at Buchanan, Ingersoll & Rooney. She practiced tax law with Morgan, Lewis & Bockius and Schnader, Harrison, Segal & Lewis, and...

Sanford W. Stark, Esq.

 B.A., cum laude, Yale University (1988); J.D., with High Honors, Duke University School of Law (1991); Member, Alaska Law Review and Moot Court Board; Law Clerk to the Honorable Peter Hill...

Samuel P. Starr, CPA Esq.

Samuel P. Starr, B.S., Pennsylvania State University; J.D., University of Virginia; LL.M. in Taxation, Georgetown University Law Center; former member, AICPA, Partnership Tax Committee; former...

Antoine Stébenne, Esq.

Antoine Stébenne, Esq. is with Osler Hoskin & Harcourt, LLP in Montreal and is a frequent contributor to BNA's International Journal .

Ira B. Stechel, Esq.

Ira B. Stechel, B.A., magna cum laude, City College of New York (1969); J.D., Cornell Law School (1972); Note Editor, Cornell International Law Journal (1971–72); LL.M. (Taxation), New York...

Thomas Steele

Mr. Steele received his B.A. degree in 1970 from the University of Virginia and his J.D. in 1976 from the School of Law at the University of California, Davis. He was editor–in–chief of the U.C.D....

Emile Steevensz

Steevensz|Beckers Tax Lawyers
Emile Steevensz is tax lawyer and partner with Steevensz|Beckers Belastingadviseurs in Curaçao. Emile studied tax law at the Academy of the Dutch Federation of tax advisors and belonged to the first...

Eric Stein

Eric Stein is the managing principal of Ryan & Company's Austin office. His practice includes supervising franchise tax and unclaimed property reviews, performing transactional analysis, and...

Reva Steinberg

Reva B. Steinberg, CPA, is a partner in the national SEC department of BDO Seidman, LLP, and a key member of BDO's Derivative Implementation Group. Ms. Steinberg has served on several senior...

Gregory E. Stern, Esq.

Gregory E. Stern, B.S.B.A., Bucknell University (1977); J.D. (with honors), University of Maryland School of Law (1980); LL.M. (Taxation), New York University School of Law (1982); law clerk to the...

Glenn Stevens

Glenn L. Stevens, B.A. in Economics, Lycoming College; MBA in Management and Masters in Finance, Loyola College (Baltimore, MD); Ph.D., Pennsylvania State University, taught finance courses at...

Cristina Stiefken

Lewin & Wills Abogados
Cristina Stiefken read law at Universidad de los Andes and received an LL.M. in International Business Law - With emphasis in international taxation - from the London School of Economics. Cristina...

Phillip A. Stoffregen, Esq.

Philip A. Stoffregen, B.A. Earlham College (honors 1973); Ph.D. University of Chicago (Mrs. Giles Whiting Fellow 1979); J.D. University of Chicago Law School (honors 1982); Law Clerk, The Honorable...

Christopher G. Stoneman, Esq.

Christopher G. Stoneman, B.A. (law), Cambridge University (1949); LL.B., University of Virginia (1957); M.A., New York University (1989); member, New York and Vermont Bars; lecturer, Vermont Law...

Hara V. Strati

Zepos & Yannopoulos
Hara Strati is a member of Zepos & Yannopoulos’s tax practice in Athens, Greece. She was admitted to the Athens Bar in 2007 and joined the firm in 2006.

William P. Streng

William P. Streng, Wartburg College (B.A., 1959); Northwestern University School of Law (J.D., 1962); Law Clerk to Honorable Lester L. Cecil, Chief Judge, U.S. Court of Appeals for the Sixth...

Timothy Stubbs

Timothy Stubbs, University of Michigan (B.A., 1982; J.D., 1985; M.A., 1986), Leningrad State University, Leningrad, USSR (1984). 

Andres Stumpff, Esq.

Andrew Stumpff, A.B., Washington University, 1983; J.D., University of Michigan, 1986; Lecturer on Employee Benefits and Executive Compensation, University of Michigan Law School; Attorney,...

Prita Subramanian

Prita Subramanian, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a senior manager in the firm's Boston office.

Alan Summers

Alan Summers is a senior manager with the Portland office of Ernst & Young LLP.

Dirk J. J. Suringa, Esq.

Dirk Suringa is a Partner in the Washington, D.C. law firm of Covington & Burling LLP, practicing in the areas of international and corporate taxation. Mr. Suringa graduated from Princeton...

Giles Sutton

Giles Sutton, JD, LL.M., MAS, CPA; DePaul University (B.A.); Northern Illinois University College of Law, (J.D., cum laude); Georgetown University Law School (LL.M. in Taxation with Distinction); ...

Miroslav Svoboda

Deloitte
Miroslav Svoboda joined Deloitte in Prague, Czech Republic in 2003. He has served as a Tax Partner since 2008 and in February 2014 he became the Partner in Charge for Financial Advisory. Miroslav is...

Derry W. Swanger, Esq.

Derry W. Swanger, University of Texas at Austin (B.B.A, Accounting, with highest honors, 1981), Southern Methodist University School of Law (J.D. 1984); Partner, Giordani, Schurig, Beckett &...

Michael F. Swanick

Michael F. Swanick, CPA, Saint Joseph’s University (B.S.); Villanova University (M.S.); Mr. Swanick spent three years based in London where he led the Firm’s US Corporate Tax Consulting groups and...

Pawel Swirski

Pawel Świrski graduated from the Department of Law and Administration at the University of Warsaw in 1994. He also completed a program on international commercial law and EU law at Utrecht...

H. Kirt Switzer, Esq.

H. Kirt Switzer, J.D. (Order of the Coif), UCLA School of Law; B.B.A. (cum laude) University of Massachusetts, Amherst; former partner, Ernst & Young LLP, Transaction Advisory Services; member,...

Thomas D. Sykes, Esq.

Thomas D. Sykes, B.A., magna cum laude, University of Wisconsin-Eau Claire (1976); J.D., The Ohio State University College of Law (1979); member, Illinois, District of Columbia, and Wisconsin Bars;...

Magdalena Taborska

PWC
A Manager with PricewaterhouseCoopers in Warsaw, Poland, Magdalena Taborska’s areas of expertise include: Areas of expertise: international tax structuring for corporations and individuals, review...

Shimon Takagi, Esq.

Shimon Takagi, Osaka City University (LL.B. 1988); New York University School of Law (LL.M. in Taxation 1995); admitted to Japanese Bar (1990); member, Tokyo Bar Association, New York State Bar and...

Allen Tan

Baker & McKenzie.Wong & Leow
Allen Tan, a Principal with Baker & McKenzie.Wong & Leow, has extensive experience working on both international and local tax issues, and is listed as a leading tax lawyer in several...

Edward Tanenbaum, Esq.

Edward Tanenbaum, Esq. is chair of Alston & Bird’s International Tax Group in New York, NY and a member of its Federal Income Tax Group. His practice is concentrated on domestic and cross-border...

Tome Tanevski, Esq.

Tome Tanevski is a Federal Tax Law Editor with the Foreign Income Group and the Business Entities Group at BNA Tax and Accounting. Tome is also a Contributing Editor for the Weekly Report. Tome...

James Tannenbaum

James R. Tanenbaum, B.A. (summa cum laude), Lehigh University; M.A. (Fletcher School of Law and Diplomacy of Tufts and Harvard Universities); J.D. (University of Pennsylvania, Editor of Law Review)....

Alan J. Tarr, Esq.

Alan J. Tarr, B.S., Brown University (1975); J.D., Vanderbilt University School of Law (1979); M.B.A., Vanderbilt University Graduate School of Management (1979); LL.M. (Taxation), New York...

David Tatge

David B. Tatge, of Epstein, Becker, & Green, P.C., is a Member of the Firm in the Business Law, Health Care and Life Sciences and Litigation practices. He is located in the firm's Washington,...

Jeremy Tatge

Jeremy B. Tatge is a customer service representative in the Boston office of Brown Brothers Harriman & Co. in the firm’s Global Custody business group.

William Tatlock, Esq.

William Tatlock, B.A., Yale University (1956); LL.B., Harvard University (1959); LL.M. (Taxation), New York University (1977); member, New York City, New York State, New Jersey, and American Bar...

Janis Taukacs

Sorainen
A Tax Partner with Sorainen in Latvia with more than 15 years advising on tax & customs matters, Janis Taukacs is head of the firm’s Tax & Customs practice in the Baltic states and Belarus....

Eric R. Tausner, Esq.

Eric Tausner, B.A., University of Pennsylvania; J.D., University of Virginia; partner of law firm of Lindquist & Vennum, P.L.L.P.

Ana Isabel Taveras Lois

OMG
Senior Director in the Tax Department of OMG in Santo Domingo, Ana Taveras graduated from the Pontificia Universidad Católica Madre y Maestra (PUCMM) in 2001 and has a Master’s Degree in...

Capitol Tax Partners

Capitol Tax Partners is Washington’s largest independent consulting firm specializing in tax legislative and regulatory matters. The firm’s principals offer their clients an intimate knowledge of...

Martin Taylor

Martin E. Taylor, Ph.D., CPA, B.Commerce, University of Cape Town (1966); M.B.A., University of Texas (1970); Ph.D., University of Texas (1974). Dr. Taylor is a certified public accountant (CPA) in...

Paul Te Boekhorst

Meijburg & Co (KPMG)
Paul te Boekhorst is a Tax Director with KPMG Meijburg Caribbean where he is Head of Tax Knowledge Management. In this capacity, Paul and his team provide tax advice in relation to the following...

Carol P. Tello, Esq.

Carol P. Tello, B.A., College of William and Mary, J.D., University of Maryland School of Law, and M.L.T., Georgetown University Law Center; lecturer on international tax topics; author of numerous...

Charles B. Temkin

Charles B. Temkin, Esq., B.A., Columbia University, summa cum laude (1969); J.D., Harvard University, magna cum laude (1972). Attorney advisor, U.S. Dept. of the Treasury, Office of Tax Legislative...

Andrey Tereschenko

Pepeliaev Group
A Partner in the Tax Law and Tax Disputes Department of Pepeliaev Group in Moscow, Andrey Tereschenko focuses on tax law and has a high level of expertise in providing advice to major Russian and...

Niklas Thibblin

Waselius & Wist
Niklas Thibblin is a Managing Partner with Waselius & Wist in Helsinki, Finland. His practice areas include tax and corporate structuring; real estate; and mergers and acquisitions. Niklas...

Gary M. Thomas, Esq.

Gary M. Thomas, B.A., University of Washington, 1973; J.D., Harvard Law School, 1977; Asia University, Masters of Japanese Law/Taxation (1989) and Masters of Japanese Accounting (1994); Partner,...

W. Scott Thomas

Mr. Thomas is a partner in the San Francisco, California office of Morgan Lewis. He received an A.B. from Stanford University, a J.D. from Hastings College of Law, and an LL.M. in Taxation from...

Mark C. Thompson, Esq.

Mark C. Thompson; B.S. in Accounting, University of Wisconsin – LaCrosse; over 28 years of experience in international tax planning and compliance, including extensive transactional reporting work;...

Bui Thi Thuy

Dezan Shira & Associates
Ms. Bui Thi Thuy is an associate in the Corporate Accounting Services team at Dezan Shira & Associates' Ho Chi Minh City office. Her expertise includes tax compliance and advisory for companies...

Brandee A. Tilman, Esq.

Brandee A. Tilman, B.A. (Economics), University of Colorado, Boulder; J.D., University of California, Davis School of Law; LL.M. in Taxation (with distinction), Georgetown University Law Center....

Evgeny V. Timofeev

Evgeny V. Timofeev, London Business School (MBA, 2001), Moscow State Institute of International Relations (Law Degree, 1994).

Dennis J. Tingey, J. D. CPA

Dennis L. Tingey, B.S. Arizona State University, M.S.T., Arizona State University, J.D. Arizona State University College of Law; member American Bar Association, Tax Section; member State Bar of...

Mark Q. Tizabgar, CPA Esq.

Mark Q. Tizabgar, LL.M. (Taxation), New York University School of Law; J.D. (cum laude), Southwestern University School of Law; B.S., California State University Northridge; State Bar of California;...

James J. Tobin, Esq.

James J. Tobin;  J.D., St. John’s University School of Law;  B.S. (Accounting), St. John’s University; is a certified public accountant licensed in the state of New York; has been consistently named...

Glenn Todd

Glenn D. Todd is a partner with KPMG's State and Local Tax Practice in the Pittsburgh, Pennsylvania office. Prior to joining the Pittsburgh office, Mr. Todd served in KPMG's Washington National Tax...

Viara M. Todorova

Djingov, Gouginski, Kyutchukov & Velichkov (DGKV)
Viara Todorova is a Partner with Djingov, Gouginski, Kyutchukov & Velichkov (DGKV) in Sofia, Bulgaria. Prior to joining DGKV, Ms. Todorova was with Ernst and Young, Sofia.

Jacob Todres

Jacob L. Todres is a professor of law at St. John's University School of Law.

Kasper Toftemark

Kasper Toftemark is a senior manager with DeLoitte in Copenhagen.

Paolo Tognolo

Paolo Tognolo is a tax partner at Studio Tributario Tognolo in Milan. He regularly provides tax advice to several Italian multinational groups and helps a trustful support to foreign multinational...

Jose Augusto Toledo

Arias & Muñoz
José Toledo has been a Partner at Arias & Muñoz since 2006. He is head of the Banking and Finance Department in the Guatemala office and focuses on legal corporate practice in general. He is...

Oboshie Torgbor-Mensah

Appleby Global
Oboshie Torgbor-Mensah is a Senior Associate in the Corporate Department of Appleby Global in London. Her practice includes all areas of corporate commercial law, including the establishment and...

Steven R. Toscher, Esq.

Steven R. Toscher, B.S.B.A., University of Nevada (1975); J.D., University of San Diego (1979). Trial Attorney, Tax Division, U.S. Department of Justice (1979–1983). Member: American Bar...

Barry A. Tovig

Barry A. Tovig, B.S., magna cum laude, Montclair State University; member, AICPA – Chair, Tax Accounting Technical Resource Panel; member, D.C. Institute of CPAs; formerly with Internal Revenue...

William Townsend

Mr. Townsend is a graduate of Florida State University (B.A. 1969) and received his law degree from the University of Florida (J.D. 1971). Mr. Townsend is presently a member of Steel, Hector, and...

Syllas Tozzini, Esq.

Syllas Tozzini, partner, TozziniFreire, Teixeira e Silva Advogados, São Paulo, Brazil; University of São Paulo School of Law (LL.B., 1972); Parker School of Foreign and Comparative Law, Columbia...

Dennis Tracey, III

Dennis H. Tracey, III, J.D., New York University School of Law; B.A., Cornell University. Mr. Tracey is an attorney and a partner at Hogan & Hartson LLP in New York, New York. Mr. Tracey's...

Gerald B. Treacy, Jr. Esq.

Gerald B. Treacy, Jr., B.A., Rider College (1973), summa cum laude; J.D., University of California at Los Angeles School of Law (1981), Order of the Coif; Gibson Dunn & Crutcher, Los Angeles,...

Richard G. Tremblay, Esq.

Richard Tremblay, B.Sc., McGill; LL.B., Osgoode Hall; LL.M., New York University; Barrister and Solicitor of the Bar of Ontario; Tax Partner, Osler, Hoskin & Harcourt LLP. 

Dragan Tripalo

CMS Reich-Rohrwig Hainz
Dragan Tripalo joined the CMS Zagreb team as a consultant in 2009 and primarily works in the field of tax law. His specialties include: business consulting, transfer pricing, customers valuation,...

Manuel Tron

Manuel Tron, S.C.
Manuel Tron is a Partner with Manuel Tron SC in Mexico which he founded in 2014 after spending a year as the Americas Leader of Tax Policy with Ernst & Young LLP in New York.

Federico Trutalli

NCTM Studio Legale Associato
Federico Trutalli is a domestic and international tax specialist in Italy. Qualified as tax advisor and chartered accountant in 1994, he has practiced for more than 20 years as tax advisor in Milan...

Chia-Sheng Tsai

Lee and Li, Attorneys-at-Law 
Mr. Chia-Sheng (Leo) Tsai is a member of the Tax Practice Group at Lee & Li. His major practice areas are in tax law and public law with special emphasis on tax dispute resolution and...

Steven Tseng

Steven Tseng is the partner in charge of KPMG's global transfer pricing services practice in China and is the Asia-Pacific leader of that practice.

Stefan F. Tucker, Esq.

Stefan F. Tucker, B.B.A., University of Michigan, 1960; J.D., University of Michigan, 1963; Partner, Venable LLP, Washington, D.C. Office; member District of Columbia Bar, ABA Section of Taxation,...

Timothy Tuerff, Esq.

T. Timothy Tuerff; graduate of Indiana University School of Law and School of Business; District of Columbia certified public accountant; member of the American Bar Association and the District of...

Christine M. Turgeon, CPA

Christine M. Turgeon, B.B.A., Baylor University; B.S. in Taxation, American University; partner, Washington National Tax Services office of PricewaterhouseCoopers LLP; formerly of Office of Tax...

Terry L. Turnipseed, Esq.

Professor Terry L. Turnipseed, B.S., Mississippi State University, 1986; 2 M.S. degrees, Massachusetts Institute of Technology, 1988; J.D., Georgetown University Law Center, 1996; LL.M., Taxation,...

Peter Utterström

Peter Utterström Advokat AB
Currently owner and partner of Peter Utterström Advokat AB in Stockholm, Peter Utterström has more than thirty years of experience in international law and business. He is currently legal advisor to...

Ana Cláudia Akie Utumi

TozziniFreire Advogados
A Parter with TozziniFreire Advogados in São Paulo, Brazil, Ms. Utumi is the Head of Tozzini’s tax practice group. Assisting both Brazilian and foreign companies, she has accumulated broad...

John L. Utz, Esq.

John L. Utz, Esq., A.B., University of Missouri (mathematics, magna cum laude, 1978); J.D., University of Illinois (magna cum laude, 1982); member, American Bar Association (Tax and Labor and...

Russell Uzes

Mr. Uzes is the Partner–in–Charge of the State & Local Practice in the Northwest U.S. for PricewaterhouseCoopers LLP. Before joining PricewaterhouseCoopers LLP, Mr. Uzes was a partner in the San...

Roustam Vakhitov

International Tax Associates
Roustam Vakhitov is an expert in international taxation who is concurrently a Managing Partner with International Tax Associates, Adviser to the Head of the Board of Directors at Tatagroprombank,...

Savov Kirilov Valentin

CMS Reich Rohrwig Hainz
A Senior Attorney at CMS Reich-Rohrwig Hainz, Valentin Savov is a Bulgarian attorney with more than 10 years of legal practice. Mr. Savov has worked with leading law firms in Bulgaria, Japan and the...

Priscilla B. Valer

Priscilla B. Valer, B.S., cum laude, University of Sto. Tomas (1985); J.D., second honors, Ateneo de Manila University (1992); Partner, specializing in taxation, Romulo, Mabanta, Buenaventura, Sayoc...

Guillaume Valois

DLA Piper
A Partner with DLA Piper, Guillaume Valois is the Head of Tax in France. Mr. Valois advises investment funds and companies with respect to tax efficient structuring of domestic and cross border...

H. Tom van der Meer, Esq.

Tom van der Meer is a graduate of Leiden law school and is a partner at Loyens & Loeff. He has worked for the Curaçao, New York and Amsterdam offices of the firm and is currently responsible for...

Ayzo van Eysinga

Stibbe
A Partner and Head of Tax at Stibbe Luxembourg, Ayzo advises a range of high-profile clients including U.K. and U.S. private equity/venture capital firms, U.S. multinational groups and sovereign...

Joan Van Hise, Dr.

Dr. Joan Van Hise, CPA, is Chair of the Accounting Department at the Charles F. Dolan School of Business at Fairfield University. Her research focuses on accounting ethics and pedagogy. In 2008, Dr....

Bart Van Honsté

Bart Van Honsté is a manager for the Brussels transfer pricing group of Deloitte & Touche where he works on transfer pricing issues, including those related to reorganizations, permanent...

Kees van Raad, Esq.

Kees van Raad, Master of Laws, University of Leiden, The Netherlands (1969); M.C.L., Georgetown University, Washington D.C. (1970); Doctor of Laws, University of Leiden, The Netherlands (1986);...

Edwin Vanderbruggen

Edwin Vanderbruggen is the Senior Regional Tax Counsel and head of the Indochina Tax Practice. He holds a Bachelor in Law (Antwerp) and a Master in Tax Law (Brussels). He advises multinational...

David Vang

David Vang, PhD, is professor of finance at the University of St. Thomas-Minnesota College of Business in St. Paul, MN. He received a BS at St. Cloud State University, and a PhD in Economics from...

Sinat Vann

Bun & Associates
Sinat’s practice focuses on tax law, namely tax due diligence, tax advisory, tax compliance, tax controversy, tax licensing and human capital service. His clients include major multi-national and...

Jaime Vargas

Ernst & Young
Currently a Partner with Ernst & Young, Jaime Vargas has over 20 years of experience as a tax advisor, focused on national and international tax planning, mergers and acquisitions, oil & gas...

Miklos Vasarhelyi

Miklos A. Vasarhelyi, Ph.D., Management Information Systems, University of California at Los Angeles; MBA, Massachusetts Institute of Technology; B.S., Economics, The State University of Guanabara;...

Juan F. Vasquez, Jr. Esq.

Juan F. Vasquez, Jr., J.D.; University of Texas (B.B.A.); University of Houston Law Center, (J.D., 2001); New York University, (LL.M. Taxation, 2002);  shareholder in the Tax Controversy Section of...

Edward Thomas Veal, Esq.

E. Thomas Veal, Director, Employee Benefits Tax, Washington National Tax Office, Deloitte Tax LLP; B.A., Yale; J.D., University of Illinois.

Hernaldo Vega, Esq.

Hernaldo Vega, Esq. is with Deloitte Touche Tohmatsu in Mexico City, Mexico and is a frequent contributor to BNA's International Journal .

Elizabeth Venuti

Elizabeth K. Venuti, B.S. (Business Management and Marketing), Cornell University; Ph.D. (Accounting), Columbia University Graduate School of Business. Associate Professor of Accounting, Hofstra...

Vikram Verma

EY
A Senior Manager with Ernst & Young, Muscat, in the Sultanate of Oman, Vikram Verma has spent more than seven years with the firm specializing in tax planning in both international and local...

Curtis Verschoor, CIA, CPA, CFE, CMA.

Curtis C. Verschoor , CIA, CPA, CFE, CMA, Ed.D. in Business, Northern Illinois University; M.B.A. and B.B.A., University of Michigan at Ann Arbor. Former Corporate Controller of the...

Randall J. Vitray, CPA

Randall J. Vitray, CPA, B.A., Economics, Hanover College. With over 35 years of public accounting experience, Mr. Vitray was an Accounting Consulting Services Partner in the National Risk and...

Taras Volkov

Arzinger Law Office
Taras Volkov is the Head of Marketing and PR at Arzinger Law in Ukraine where he specializes in event management, media relations, law firm ratings/listings, market analysis, client/partner...

Marcia S. Wagner, Esq.

Marcia Beth Stairman Wagner, B.A., summa cum laude, Cornell University (1984); J.D., Harvard Law School (1987), Law and Economics Fellow; Employee Benefits Committee of American Bar Association Tax...

John Walker, Esq.

John Walker, Bachelor of Economics (Macq); Bachelor of Laws (Macq); Masters of Law (Syd); Fellow of Taxation Institute of Australia. 

Paul Walker

Paul L. Walker, B.B.A., University of Texas—Arlington; Ph.D., University of Colorado—Boulder; Member: American Institute of Certified Public Accountants, AICPA Risk Task Force, American Accounting...

Wanda Wallace

Wanda A. Wallace, Ph.D., is the John N. Dalton Professor of Business, Emerita, at the College of William and Mary. Professor Wallace has also been a member of the faculty at the University of...

Mary C. Walsh, Esq.

Mary C. Walsh, B.A. (English), University of Massachusetts (cum laude); J.D., University of Connecticut School of Law (1991); LL.M. in Taxation, Boston University Law School (1992); M.S....

Larry Walther

Larry M. Walther, CPA, Ph.D., Associate Professor, University of Texas at Arlington (Chair of Accounting Department); B.B.A., Accounting, University of Texas at Arlington (1976); M.P.A., University...

Rich Walton

LLP
Rich Walton, J.D., LL.M., C.P.A.; J.D. (cum laude) and LL.M. (Taxation), Georgetown University; B.B.A. (Finance), Pacific Union College (summa cum laude). Mr. Walton is of counsel to Buchalter Nemer...

Vanessa Walts, Esq.

Vanessa Walts, Esq. is a Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Leonard Wang

Leonard W. Wang, B.A. (Economics and Political Science) and J.D., University of Wisconsin-Madison, elected to Phi Beta Kappa, Phi Kappa Phi, the Order of the Coif, and the editorial board of the...

James C. Warner, Esq.

James C. Warner, B.A., Grove City College (1971); J.D. (cum laude; law journal editor), The Ohio State University College of Law (1974); CPA, Maryland (1979); LL.M. in Taxation (1st in class)...

John P. Warner, Esq.

John P. Warner, B.A., George Washington University (1971); J.D., University of California, Berkeley (Boalt Hall) School of Law (1977); Member, American Bar Association Section of Taxation; Chair,...

John Warren

Mr. Warren has been a partner in the Los Angeles law firm of Loeb & Loeb since 1960 and was an adjunct professor of law at the Loyola University School of Law in Los Angeles from 1977 to 1988....

J. Donald Warren, Jr.

J. Donald Warren, Jr., CPA, Ph.D., Texas A&M University; MBA, The George Washington University; BBA, Accounting, Lamar University. Dr. Warren has 31 years of practice experience in auditing and...

John R. Washlick, Esq.

John R. Washlick, member, Cozen O'Connor; B.S. University of Rhode Island (1978); J.D. Southwestern University School of Law (1986); LL.M. (Taxation) Georgetown University Law Center (1990); Adjunct...

Dariusz Wasylkowski

Dariusz Wasylkowski an adwokat, a tax adviser and a senior partner in charge of the Tax Practice Group at Wardyński & Partners. He advises on Polish as well as international tax law. He...

William B. Weatherford

William B. Weatherford is an associate in PricewaterhouseCoopers’ San Francisco office.

Nick Webb

Nick Webb is BNA Tax & Accounting's Managing Editor, International Tax, and has editorial responsibility for BNA's publications covering the tax systems of foreign countries as well as...

A. Duane Webber

A. Duane Webber, Kansas State University (B.A., B.S. 1981); Georgetown University (J.D. 1984); Member, Section of Taxation (Court Procedure Committee) and Section of Litigation of the American Bar...

Simon Webber

Simon Webber is a principal with E&Y's San Jose office.

Aen Walker Webster, Esq.

Aen chairs the Estates and Trusts Group at Buchanan, Ingersoll and Rooney PC. She represents families, trusts and estates throughout the United States and abroad, as well as private banks and trust...

Hugh K. Webster, Esq.

Hugh K. Webster, A.B., Middlebury College (1983); J.D., Duke Law School (1986); Author, The Law of Associations (Matthew Bender & Company); Editor, Nonprofit Legal and Tax Letter.

Craig Wechman

Craig S. Wechman, CPA, is a Senior Manager at KPMG LLP in Stamford, Connecticut. Mr. Wechman is a member of the firm's state and local tax practice, which emphasizes multistate income and franchise...

David A. Weintraub, Esq.

David A. Weintraub, B.S.,  Accounting, cum laude, State University of New York at Buffalo (1976); M.B.A., State University of New York at Buffalo (1977), J.D., magna cum laude, Albany Law School of...

Paul H. Weisman, Esq.

Paul H. Weisman, University of California at Davis (B.A., cum laude 1979); Loyola Law School, Los Angeles (J.D. 1982); member, California Bar; Attorney, Legislation and Regulations Division, Office...

Howard J. Weitzman

Baker & McKenzie
Howard Weitzman is a member of Baker & McKenzie's Tax & Transfer Pricing group in the firm's Tokyo office with more than 13 years of experience practicing as a tax lawyer in Tokyo and...

Thomas S. Welk, Esq.

Thomas S. Welk, University of Washington (B.A. 1983); Gonzaga University Law School (J.D. cum laude, 1989); New York University School of Law (LL.M., Taxation, 1990); member, California Bar;...

Jean T Wells, Esq.

Jean Wells is an assistant professor in Howard University's School of Business where she teaches accounting, tax and business law. Ms. Wells has also taught tax at University of Maryland University...

Tom Wessel

KPMG Washington National Tax office

Deana West

Deana West, CPA, is a revenue law advisor in the department's policy section. A graduate of Converse College, Deana received a bachelor's degree cum laude (in accounting) and a master's degree (in...

William West, III

William C West, III, CPA, is a director with Deloitte & Touche LLP in Columbia, South Carolina. He received a bachelor's degree cum laude and a master's degree (in taxation) from the University...

Richard A. Westin, Esq.

Richard A. Westin, B. A., Columbia University (1967); M.B.A., Columbia University (1968); J.D., University of Pennsylvania Law School; member, Kentucky Bar Association; Tax Bar Association, Court of...

Edwin T. Whatley

Baker & McKenzie
Edwin Whatley leads Baker & McKenzie’s Tax Practice Group in Tokyo and is highly experienced in both US and Japanese tax law. He is recognized as a leader in his field by the Asia Pacific Legal...

Diana Wheatley

BDO
Diana Wheatley has spent over 25 years in the accounting industry and gained vast experience in providing accounting, auditing, tax, and business advisory services to a wide variety of clients. Her...

Charles Wheeler

Charles W. Wheeler; B.A., University of Wisconsin (1967); J.D., University of Wisconsin (1970); LL.M., Georgetown University (1978); Senior Tax Counsel, U.S. Chamber of Commerce (1979-1981);...

Barbara Wheeling

Barbara M. Wheeling, Ph.D., Accounting, University of Alberta (1999); M.B.A., focus on Accounting and Finance, University of Wyoming (1989); B.S., Animal Science, North Dakota State University...

Lori Whisenant, Esq., CPA

L.L.M., Georgetown University; J.D., University of Oklahoma; M.Acc., University of Oklahoma; B.A., University of Texas. Ms. Whisenant formerly practiced with Deloitte & Touche LLP,...

Scott Whisenant, Ph.D.

 Ph.D., University of Oklahoma; M.Acc., University of Oklahoma; M.B.A., University of Texas-Tyler; B.B.A., Texas A&M-Commerce. Dr. Whisenant is an Associate Professor and Bauer Fellow, C.T....

Emily White, Content Development Specialist

Emily B. White is a member of BNA’s Product Research and Planning Group, where she develops content for new tax, legal, environment, and human resource publications. Prior to joining PRPG, Emily was...

George L. White, Esq.

George L. White, B.A., Holy Cross College (1958); M.B.A., University of Pennsylvania (1960); LL.B., Harvard University (1963); admitted to practice in Massachusetts; Certified Public Accountant,...

John Wiktor, Esq.

Mr.Wiktor is with the law firm of Horwood Marcus & Berk Chtd. and concentrates on all facets of wealth and charitable planning. His practice involves estate planning, including taxation, trust...

Gary B. Wilcox, Esq.

Gary B. Wilcox, LL.M. (Taxation), New York University School of Law; J.D. (with highest honors), University of Oklahoma; B.B.A. (cum laude), Texas Tech University; former Deputy Chief Counsel,...

Craig Wilkey

Craig Wilkey, B.A., Tufts University; M.B.A., Northeastern University; Certified Life Underwriter (CLU); Chartered Financial Consultant (ChFC); Fellow of the Life Office Management Association;...

Robert Willens

Robert Willens was a Managing Director in the Equity Research department at Lehman Brothers, Inc. in New York for 20 years. Mr. Willens specializes in tax and accounting issues. Prior to joining...

Patricia Williams

Patricia A. Williams, MA, Middlebury College, MBA (Accounting and Finance), Southern Methodist University; DBA (Accounting), Boston University, joined Fordham University in 1992. Currently, a...

Donald T. Williamson, Esq.

Donald T. Williamson, B.A. (Phi Beta Kappa), Hamilton College (1973); M.B.A., Johnson Graduate School of Business Administration, Cornell University (1976); J.D., Cornell Law School (1977); LL.M.,...

R. Mark Williamson, Esq.

 B.M., cum laude, Louisiana State University (1981); M.M., North Texas State University (now University of North Texas) (1983); J.D., with highest honors, Florida State University (1991); Order...

Jerry S. Williford, Esq.

Jerry S. Williford, B.B.A., Baylor University (1964); J.D., University of Houston (1969); Director, National Tax Office (partnership group) Grant Thornton LLP, Charlotte, NC; member of Texas Bar,...

Prentiss Willson, Jr.

Mr. Willson received his A.B. degree from Occidental College in 1965 and his J.D. degree from Harvard Law School in 1968. After teaching political science at Miles College (1968–1970), he became...

Bill C. Wilson

Bill C. Wilson, Partner, Executive Compensation Tax Services, Deloitte & Touche LLP; CPA; B.S., Cum Laude, University of Southern California. From June, 2002, a retired partner and a consultant...

Jerome Wilson

Appleby Global
Jerome Wilson is an Associate and a member of the Telecommunications Technology & Intellectual Property team within the Corporate Department of Appleby. He practices within the area of corporate...

Jim Wilson

Jim Wilson is a partner in Gowlings’ Ottawa office, practising in conjunction with the Firm’s National Tax Practice Group. His practice focuses on helping organizations optimize their global tax...

Mark Windfeld-Hansen

Mr. Windfeld–Hansen is a 1978 graduate of Amherst College (Summa Cum Laude, Phi Beta Kappa) and a 1982 graduate of Yale Law School. He became an associate in the Tax Department of Morrisen &...

Peter H. Winslow, Esq.

Peter H. Winslow, partner, Scribner, Hall and Thompson, LLP; B.A., Tufts University (1972); J.D., Case Western Reserve University (1975); LL.M., Georgetown University (1978); member, District of...

Francis J. Wirtz, Esq.

Francis J. Wirtz, B.S. (accountancy) University of Illinois (with honors 1975); J.D. University of Michigan Law School (cum laude 1979); certified public accountant; Chairman of Subcommittee on...

Kathleen Wise, Esq.

Kathleen Wise, Esq. is a Managing Editor for Federal Tax at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Fred T. Witt, Jr. Esq.

Fred T. Witt, Esq., B.S., Nebraska Wesleyan University (1976); J.D., University of Nebraska College of Law (1979); LL.M. (Taxation), New York University (1980). Attorney Advisor, Hon. Irene F....

Jens Wittendorff, Esq.

Jens Wittendorff, MSc, Aarhus School of Business, Denmark, 1990; LLD, University of Aarhus, Denmark, 2009; International Tax Partner, Deloitte Copenhagen; speaker on international tax issues;...

Cindy Lynn Wofford, Esq.

Cindy Lynn Wofford is a principal in the law firm of Ravdin & Wofford. Ms. Wofford has practiced tax and estate planning for 20 years and domestic relations for 10 years. Prior to joining Ravdin...

Edward P. Wojnaroski, Jr. Esq.

Edward P. Wojnaroski, Jr., partner, Williams, Coulson, Johnson, Lloyd, Parker & Tedesco, LLC; B.A. Washington & Jefferson College, J.D. University of Pittsburgh School of Law, M.S. (Tax) The...

Mark Wolf

Mark Wolf is the Editor of BNA Tax and Accounting's Compensation Planning Journal and Weekly Report .

Jeffrey Wolken, Esq.

Jeffrey C.  Wolken, Esq. is with Wilmington Trust Company in Wilmington, Delaware and is a contributor to BNA Tax & Accounting's Tax Management Memorandum .

Todd Wolosoff

Todd Wolosoff is the managing partner of Deloitte Tax LLP's Northeast transfer pricing practice.

Lauren J. Wolven, Esq.

Ms. Wolven is with the law firm of Horwood Marcus & Berk Chtd. and concentrates her practice in the areas of wealth protection, not-for-profit organizations, estate and business planning,...

Robert W. Wood, Esq.

Wood LLP
Robert W. Wood is a 1979 graduate of University of Chicago Law School where he earned a Juris Doctor and won the Florence James Adams Prize as well as a University of Chicago Scholarship. He...

John F. Woyke, Esq.

John F. Woyke, LL.B., Yale Law School (1967), B.S. (magna cum laude), Yale University (1963) (Phi Beta Kappa); member, Connecticut State and Tax Court Bars; member, Employee Benefits Committee, Tax...

Steven C. Wrappe, Esq.

Steven C. Wrappe, Esq., New York University School of Law, LL.M. (Taxation) (1988); University of Texas School of Law, J.D. (1985); University of Notre Dame, Bachelor of Business Administration...

Tamu Wright

Tamu N. Wright is a Staff Writer/Editor at BNA Tax and Accounting's Transfer Pricing Report and Weekly Report .

W. Scott Wright

Scott Wright practices in the Atlanta office of Sutherland, Asbill & Brennan in the federal, state, and local tax areas, with an emphasis on tax controversies and litigation. Mr. Wright...

Richard J. Wuermli

Richard J. Wuermli, Certified Tax Expert with Federal Diploma, joined Deloitte & Touche in 1987 in Zurich and in 1989 was named Partner-in-Charge of the tax and legal department. In 1998 he...

Frank Yanover

GE Capital
Frank Yanover is GE Capital’s Sales and Personal Property Tax Director and Senior Tax Counsel in Chicago, Illinois.  Prior to that Frank managed General Electric’s Income and Franchise Tax Audit...

Rainy Yao

Dezan Shira & Associates
Rainy Yao comes from Shanghai, China, where she received her undergraduate degree in English Literature from the Shanghai University of Political Science and Law in 2014. During her college years,...

Sophia H. H. Yeh

Sophia H. H. Yeh, National Taiwan University, Taipei (LL.B., 1980); University of Pennsylvania Law School (LL.M., 1987); senior counselor at Lee and Li, Attorneys-at-Law (1981–present ); co-leader...

Dong Jun Yeo

Dong Jun Yeo, Tax Attorney, Kim & Chang; Seoul National University, College of Social Science, International Economics (B.A., 1980); University of Illinois, Urbana-Champaign (M.A. in Accounting,...

Lowell D. Yoder, Esq.

Lowell D. Yoder, B.A. (1979, with highest distinction) and J.D. (1982, magna cum laude), University of Illinois; Order of the Coif; Law Review Editor; Law Clerk, The Honorable James M. Sprouse,...

Teri Yohn

Teri Yohn, Ph.D., CPA; Ph.D., Accounting, Indiana University; B.S., Accounting, University of Delaware. Dr. Yohn is an Associate Professor at the Kelley School of Business at Indiana University and...

Ernst & Young LLP

This publication has been carefully prepared but it necessarily contains information in summary form and is therefore intended for general guidance only; it is not intended to be a substitute for...

Thomas Zaino, JD, CPA

Zaino Hall & Farrin LLC
Thomas is Managing Member and founder of Zaino Hall & Farrin LLC, a law firm based in Columbus, Ohio. He assists clients with multistate business tax issues, representing many multistate and...

Jeffrey A. Zaluda, Esq.

Mr. Zaluda is a partner in the law firm of Horwood Marcus & Berk and advises families, closely held businesses, business owners, and other individuals with respect to a wide variety of tax,...

Howard M. Zaritsky, Esq.

Howard M. Zaritsky, B.A., Emory University (1970); J.D., Stetson University College of Law (1973); LL.M. (Taxation), Georgetown University Law Center (1976); Consulting Counsel; member, Virginia...

Lisa M. Zarlenga, Esq.

Lisa M. Zarlenga, Esq., B.S., Ohio State University (1991); J.D., Ohio State University College of Law (1994); LL.M. (Taxation), Georgetown University Law Center (1997). Law Clerk to the Honorable...

Joel Zernask

KPMG Baltics OÜ 
Head of Tax and Legal Services at KPMG Baltics, Joel Zernask has more than 11 years of experience in tax advisory for various Estonian and international clients. Prior joining KPMG Joel worked in...

Diana S. C. Zeydel, Esq.

Diana S.C. Zeydel, LL.M., New York University School of Law, 1993; J.D., Yale Law School, 1986; B.A., summa cum laude, Yale University, 1982; elected to Phi Beta Kappa; shareholder, Greenberg...

Ales Zidek

White & Case LLP
Aleš Zídek, head of White & Case's Prague tax team, specializes in mergers & acquisitions and reorganizations, with a special focus on the energy industry, private equity, international tax,...

Gregor Zorman

LeitnerLeitner
Gregor Zorman is a Tax Advisor|Director at LeitnerLeitner where he specializes in Austrian, Slovenian and international tax law. Prior to joining LeitnerLeitner, Mr. Zorman held positions as a Tax...

Uve Zosars

Sorainen
A Legal Services Consultant and Contractor, Uve Zosars has been a Senior Associate with Sorainen in Latvia for the last eight years. Prior to joining Sorainen in 2007, Mr. Zosars was a Taxation...

Steven E. Zumbach, Esq.

Steven E. Zumbach, B.S., Iowa State University; Ph.D. in Economics, Iowa State University; J.D., University of Iowa; Certified Public Accountant; member of law firm of Belin Lamson McCormick Zumbach...

Robert T. Zung

Robert T. Zung has been a legal editor on Daily Tax Report for more than 20 years, writing about a broad range of tax issues. He holds a Juris Doctorate from the Antioch School of Law and a Master...

Mark Zyla, Esq.

Mark L. Zyla, CPA/ABV, CFA, ASA, provides valuation consulting for various types of entities for the purposes of mergers and acquisitions, financial reporting, tax planning, and corporate...