BNA's Tax Management International Forum Advisory Board is comprised of esteemed professionals from renown corporations around the world. Below is a listing of our current board members.
 

 

Leonard L. Silverstein, Chairman and Chief Editor
Buchanan Ingersoll & Rooney PC, Washington DC

Mr. Silverstein is the co-founder of Silverstein and Mullens, which later became part of Buchanan Ingersoll & Rooney PC. He concentrates his practice in estate planning, nonprofit organizations, charitable contributions, and representation before the Internal Revenue Service and Treasury Department.

Mr. Silverstein serves as founder and chief editor of the highly regarded Tax Management publication series. For the past 50 years, Tax Management has produced and maintained more than 500 Portfolios, monthly journals, and periodicals, providing tax professionals and advisors with sophisticated analysis, application, and interpretation of the Internal Revenue Code.

Before he founded his own firm with Richard A. Mullens in 1960, Mr. Silverstein served as an attorney in the Office of Chief Counsel for the Internal Revenue Service and on the legal advisory staff of the Treasury Department. His long history of professional and community service includes roles on the Advisory Group of the House Ways and Means Committee in the late 1950s, executive director of the "Filer" Commission on Private Philanthropy and Public Needs, member of President-elect Nixon's Task Force on Taxes, member of President Reagan's Committee on the Arts and Humanities, and member of the IRS Commissioner's (Lawrence Gibbs) Exempt Organizations Advisory Group.

ARGENTINA 

Alejandro E. Messineo
M.&M. Bomchil, Buenos Aires

Alejandro E. Messineo is a lawyer and partner in charge of the tax department of the law firm, M. & M. Bomchil, where he deals with both tax litigation and tax planning. He has recognised experience in international tax issues and corporate reorganisations. He lectures in Universidad Austral Law School on international taxation. He is a member of International Fiscal Association A, the Buenos Aires City Bar, the Public Bar of Buenos Aires and the Argentine Association of Fiscal Studies (and a former member of its board).

Manuel Benites
Peréz Alati, Grondona, Benites, Arntsen & Martínez de Hoz, Buenos Aires

Manuel M. Benites, a founding partner of Peréz Alati, Grondona, Benites, Arntsen & Martínez de Hoz, focuses his practice on tax law. Admitted to the Bar in 1980. Manuel is a graduate of the University of Buenos Aires (JD, 1980); Master in Laws, Southern Methodist University, Dallas, Texas, USA (LLM, 1987). Professor of Corporate Income Tax at Universidad Torcuato Di Tella. Professor of Tax-free Corporate Reorganisations, Universidad Católica Argentina, School of Law. Member of the Argentine Association of Fiscal Studies; the International Fiscal Association; Member of the Tax Committee of the International Bar Association; and Member of the Buenos Aires City Bar Association. He is also an author of several articles on tax law. He is also a lecturer and a panelist at national and international congresses and seminars.

BELGIUM  

Howard M. Liebman
Jones Day, Brussels

Howard M. Liebman is a partner of the Brussels office of Jones Day. He is a member of the District of Columbia Bar and holds A.B. and A.M. degrees from Colgate University and a J.D. from Harvard Law School. Mr Liebman has served as a Consultant to the International Tax Staff of the US Treasury Department. He is presently the EC correspondent for European Taxation, an IBFD publication, and Chairman of the American Chamber of Commerce in Europe Legal & Tax Committee. He is also the co-author of the BNA Portfolio 999-2nd T.M., Business Operations in the European Union (2005).

 

Jacques Malherbe
Liedekerke Wolters Waelbroeck Kirkpatrick, Brussels

Jacques Malherbe is a partner with Liedekerke in Brussels and Professor Emeritus of commercial and tax law at the University of Louvain. He is the author or co-author of treatises on company law, corporate taxation and international tax law. He teaches at the Brussels Tax School and at EDHEC (Ecole des Hautes Etudes Commerciales) in France as well as in the graduate programmes of the Universities of Bologna, Vienna, Hamburg and Tilburg.

BRAZIL  

Gustavo Brigagão
Ulhôa Canto, Rezende e Guerra, Advogados, Rio de Janeiro

Gustavo M. Brigagão is Lecturer, Tax Law in the “Advanced Tax Law” and “Indirect Tax” courses of Fundação Getúlio Vargas (FGV) and in the Magistrate School of the State of Rio de Janeiro - (EMERJ); Deputy General Council Member of the International Fiscal Association - (IFA); Secretary General of the Brazilian Association of Financial Law - (ABDF); Executive National Director of the Center of Studies of Law Firms (CESA); Vice-President of the British Chamber of Rio de Janeiro (BRITCHAM-RJ); Chairman of the Legal Committee of BRITCHAM-RJ; and Partner (Board Member), Ulhôa Canto, Rezende e Guerra - Advogados.

Henrique de Freitas Munia e Erbolato
Machado Associados, São Paulo

Henrique de Freitas Munia e Erbolato, is Associate working with Machado Associados, in the São Paulo office in Brazil. Henrique concentrates his practice on International Tax and Transfer Pricing. He is a member of the Brazilian Bar. Henrique received his LL.M. with honours from Northwestern University School of Law (Chicago, IL, USA) and a Certificate in Business Administration from Northwestern University - Kellogg School of Management, both in 2005. He holds degrees from Postgraduate Studies in Tax Law - Instituto Brasileiro de Estudos Tributários (IBET), 2002, and from the Pontifícia Universidade Católica de São Paulo (1999). He has written numerous articles on international tax and transfer pricing. He served as the Brazilian "National Reporter" of the Tax Committee of the International Bar Association (IBA)-2010/2011. Henrique speaks English, Portuguese and Spanish.

CANADA  

Elinore Richardson
Toronto

Elinore Richardson is a senior tax professional. Her practice focuses on International Taxation and Corporate Finance and includes advising both Canadian and foreign clients in connection with the structuring of cross border mergers and acquisitions, post-merger consolidation and reorganisation strategies, financings, inbound and outbound tax planning, transfer pricing in connection with cross-border agreements for the provision of goods and services.

Jay Niederhoffer
Deloitte & Touche LLP, Toronto

Jay Niederhoffer is an international corporate tax partner of Deloitte & Touche based in Toronto. Over the last 15 years he has advised numerous Canadian and foreign-based multinationals on mergers and acquisitions, international and domestic structuring, cross-border financing and domestic planning. Jay has spoken in Canada and abroad on cross-border tax issues including technology transfers and financing transactions. He obtained his Law degree from Osgoode Hall Law School and is a member of the Canadian and Ontario Bar Associations.

PEOPLE'S REPUBLIC OF CHINA 

Peng Tao
DLA Piper, Hong Kong

Peng Tao, Of Counsel, functions as the China Desk in DLA Piper’s New York City office. He focuses his practice on PRC tax and transfer pricing, mergers and acquisitions, foreign direct investment, and general corporate and commercial issues in China. Before entering private practice, Mr. Tao worked for the Bureau of Legislative Affairs of the State Council of the People’s Republic of China from 1992 to 1997. His main responsibilities were to draft and review tax and banking laws and regulations that were applicable nationwide.

Stephen Nelson
DLA Piper Hong Kong

Stephen Nelson is a partner in DLA Piper's Asia Tax team. He is a leading tax practitioner with more than 25 years’ experience in China, with a practice covering foreign investments, mergers and acquisitions and other broad corporate matters. Stephen's practice over the past several years has focused on advising multinational clients on tax-effective establishments and restructuring operations in China. Stephen is a well respected PRC tax practitioner specialising in tax planning from both a PRC and home country tax perspective. He also has significant experience in foreign investment and M&A in China, with an industry focus in the TMT sector. Stephen has been named as a leading lawyer in the fields of PRC Taxation, Corporate and Projects in the Asia Pacific Legal 500, Chambers Global, Chambers Asia and the International Tax Review. Stephen has published numerous articles and contributed towards many books on PRC tax and investment. Stephen regularly speaks at major international conferences on PRC tax and investment and he is admitted to the bar in California, USA and Hong Kong. He speaks English and Chinese (Mandarin).

DENMARK 

Christian Emmeluth
CPH LEX Advokater, Copenhagen

Christian Emmeluth obtained an L.L.B.M. from Copenhagen University in 1977 and became a member of the Danish Bar Association in 1980. During 1980-81, he studied at the New York University Institute of Comparative Law and obtained the degree of Master of Comparative Jurisprudence. Having practised Danish law in London for a period of four years, he is now based in Copenhagen.

Nikolaj Bjørnholm
Hannes Snellman, Copenhagen

Nikolaj Bjørnholm is a Copenhagen based equity partner of the Pan-Nordic law firm, Hannes Snellman. He concentrates his practice in the area of corporate taxation, focusing on mergers, acquisitions, restructurings and international / EU taxation. He represents US, Danish and other multinational groups and high net worth individuals investing or conducting business in Denmark and abroad. Mr Bjørnholm is an experienced tax litigator and has appeared before the Supreme Court more than 10 times since 2000. He is ranked as a leading tax lawyer in Chambers, Legal 500, Who’s Who Legal, Which Lawyer and Tax Directors Handbook among others. Mr Bjørnholm is a member of the International Bar Association and was an officer of the Taxation Committee in 2009 and 2010, the American Bar Association, the International Fiscal Association, the Danish Bar Association and the Danish Tax Lawyers' Association. He is the author of several tax articles and publications. Mr Bjørnholm graduated from the University of Copenhagen in 1991 (LL.M.) and the Copenhagen Business School in 1996 (Diploma in Economics) and spent six months with the EU Commission (Directorate General IV (competition)) in 1991/1992. He was with Bech-Bruun from 1992-2010.

FRANCE 

Stéphane Gelin
CMS Bureau Francis Lefebvre, Paris

Stéphane Gelin is Attorney and Tax Partner with CMS Bureau Francis Lefebvre, member of the CMS Alliance. He specialises in international tax and transfer pricing.

Thierry Pons
Cabinet Pons, Paris

Thierry Pons is an expert in finance tax, including the provision of tax advice for French and cross-border banking, capital markets and derivatives transactions. Thierry covers all tax issues, including litigation, in the banking, finance and capital market industries, concerning both corporate and indirect taxes. He has wide experience in advising corporate clients on international tax issues.

GERMANY 

Dr. Jörg-Dietrich Kramer
Bruhl

Dr. Jörg-Dietrich Kramer studied law in Freiburg (Breisgau), Aix-en-Provence, Gottingen, and Cambridge (Massachusetts). He passed his two legal state examinations in 1963 and 1969 in Lower Saxony and took his LL.M. degree (Harvard) in 1965 and his Dr.Jur. degree (Göttingen) in 1967. Dr. Kramer was an attorney in Stuttgart in 1970 and 1971. From 1972 to 1977 he was with the Berlin tax administration. Since 1977 he has been on the staff of the Federal Academy of Finance, of which he has been the Vice-President since 1986. In 2003 he retired from that post, but he continues to lecture at the Academy. He was also a lecturer in tax law at the University of Giessen from 1984 to 1991. Dr. Kramer is the commentator of the Foreign Relations Tax Act (Außensteuergesetz) in Lippross, BasiskommentarSteuerrecht, and of the German tax treaties with France, Morocco and Tunisia in Debatin/Wassermeyer, DBA. He maintains a small private practice as a legal counsel.

Dr. Rosemarie Portner
PricewaterhouseCoopers AG, Düsseldorf

Before joining private practice as a lawyer and tax adviser in 1993, Dr Rosemarie Portner, LL.M., worked as a civil servant for several State and Federal tax authorities, including in the Tax Counsel International’s office of the Federal Ministry of Finance. Her areas of practice are employee benefits and pensions with a focus on cross-border transactions, and international taxation (at the time she worked as a civil servant she was member of the German delegation which negotiated the German/US Treaty of 1989).

INDIA  

Jayesh Thakur
PricewaterhouseCoopers Pvt. Ltd., Mumbai

Jayesh Thakur is Chartered Accountant with a post qualification experience of more than 20 years. He is Associate Director with PricewaterhouseCoopers Pvt. Ltd. Jayesh heads the Knowledge Management function at PwC Tax & Regulatory Services. He is a commerce graduate of the Mumbai University and Fellow of the Institute of Chartered Accountants of India. Jayesh is a frequent speaker in seminars in India and has presented several papers on tax-related subjects.

Kanwal Gupta
Deloitte Haskins & Sells, Mumbai

Kanwal Gupta is Director in the Mumbai office of Deloitte Haskins & Sells. He is a member of the Institute of Chartered Accountants of India. He has experience on cross-border tax issues and investment structuring including mergers and acquisitions. He is engaged in Tax Knowledge Management and Litigation practice of the firm and advises clients on various tax and regulatory matters.

IRELAND 

Joan O’Connor
Deloitte, Dublin

Joan O’Connor is an international tax partner with Deloitte in Dublin.

Peter Maher
A&L Goodbody, Dublin

Peter Maher is a partner with A&L Goodbody and heads up the firm’s tax department. He qualified as an Irish solicitor in 1990 and became a partner with the firm in 1998. He specialises in the area of inward investment, cross border structuring and capital markets transactions. Peter is recommended as a leading adviser by a number of publications and directories including Who’s Who of International Tax Lawyers 2008, PLC Which Lawyer? 2008 and 2009, Chambers Europe 2008 and 2009, Who’s Who Legal 2008, Chambers Global 2008 and 2009, The Legal 500 2008 and 2009, Tax Directors Handbook 2008, and World Tax 2007 and 2008. He is a former Co-chair of the Taxes Committee of the International Bar Association and of the Irish Chapter of the International Fiscal Association. Peter is also a former representative of the Law Society of Ireland on the Tax Administration Liaison Committee, a consultative body of the Revenue Authorities and the various professional bodies.

ITALY 

Dr. Carlo Galli
Clifford Chance, Milan

Carlo Galli is a partner at Clifford Chance in Milan. He specialises in Italian tax law, including M&A, structured finance and capital markets.

Giovanni Rolle
R&A Studio Tributario Associato Member of WTS Alliance, Turin – Milan

Giovanni Rolle, Partner of R&A Studio Tributario Associato – Member of WTS Alliance is a chartered accountant who has long focused exclusively on international and EU tax, corporate reorganisation and transfer pricing, and thus has significant experience in international tax planning, cross-border restructuring, and supply chain projects for both Italian and foreign multinationals. He is a member of the International Fiscal Association (IFA), of the Executive Committee of the Chartered Institute of Taxation – European Branch, and of the International Tax Technical Committee of Bocconi University, Milan. A regular contributor to Italian and foreign tax law journals, he is also a frequent lecturer in the field of International, Comparative, and European Community Tax Law.

Japan 

Eiichiro Nakatani
Anderson Mōri & Tomotsune, Tokyo

Eiichiro Nakatani is a partner of Anderson Mōri & Tomotsune, a law firm in Tokyo. He holds an LL.B. degree from the University of Tokyo. He was admitted to the Japanese Bar in 1984. Mr. Nakatani is a member of the Dai-ichi Tokyo Bar Association and the International Fiscal Association.

Yuko Miyazaki
Nagashima Ohno and Tsunematsu, Tokyo

Yuko Miyazaki is a partner of Nagashima Ohno & Tsunematsu, a law firm in Tokyo, Japan. She holds an LLB degree from the University of Tokyo and an LLM degree from Harvard Law School. She was admitted to the Japanese Bar in 1979. Ms Miyazaki is a member of the Dai-ichi Tokyo Bar Association and the International Fiscal Association.

The Netherlands 

Carola van den Bruinhorst
Loyens & Loeff, Amsterdam

Carola van den Bruinhorst is a partner and has been practising Dutch tax law since 1990 with Loyens & Loeff in their offices in Amsterdam, Rotterdam and New York.

Maarten Merkus
KPMG Meijburg & Co., Amsterdam

Maarten Merkus is a tax partner at KPMG Meijburg & Co, Amsterdam. He graduated at civil law and at tax law at the University of Leiden, and has a European tax law degree from the European Fiscal Studies Institute, Rotterdam. Since joining KPMG Meijburg& Co., Maarten practises in the area of international taxation with a focus on M&A /corporate reorganisations and the real estate sector. He regularly advises on the structuring of cross border real estate investments and the establishment of real estate investment funds. Among his clients are Dutch, Japanese, UK and US (quoted) property investment groups as well as large privately held Spanish and Swedish property investment groups. Maarten also taught commercial law at the University of Leiden.

Spain  

Eduardo Martínez-Matosas
Gómez-Acebo & Pombo, S.L.P., Barcelona

Eduardo Martínez-Matosas is an attorney at Gómez-Acebo & Pombo, Barcelona. He obtained a law degree and a Master of Business Law (Taxation) from ESADE. He advises multinational, venture capital and private equity entities on their acquisitions, investments, divestitures or restructurings in Spain and abroad. He has wide experience in LBO and MBO transactions; his areas of expertise as well as international and EU tax, international mergers and acquisitions, cross-border investments and M&A, financing and joint ventures, international corporate restructurings, transfer pricing, optimisation of multinational’s global tax burden, tax controversy and litigation, and private equity. He is a frequent speaker at the IBA and other international forums and conferences, and regularly writes articles in specialised law journals and in major Spanish newspapers. He is a recommended tax lawyer by several international law directories and is considered to be one of the key tax lawyers in Spain by “Who’s Who Legal”. He is also a member of the tax advisory committee of the American Chamber of Commerce in Spain. Mr. Martínez-Matosas has taught International Taxation in the LL.M. programme of International Law at the Superior Institute of Law and Economy (ISDE).

Luis F. Briones
Baker & McKenzie Madrid S.L.P., Madrid

Luis Briones is a tax partner with Baker & McKenzie, Madrid. He obtained a degree in law from Deusto University, Bilbao, Spain in 1976. He also holds a degree in Business Sciences from ICAI-ICADE (Madrid, Spain) and has completed the “Master of Laws” and the “International Tax Program” at Harvard University (Cambridge, MA, USA). Mr Briones’ previous professional posts in Spain include Inspector of Finances at the Ministry of Finance, and Executive Adviser for International Tax Affairs to the Secretary of State. He has been a member of the Taxpayer Defence Council (Ministry of Economy and Finance) and Professor since 1981 at several public and private institutions. He has written numerous articles and addressed the subject of taxation at various seminars.

Switzerland 

Dr. Peter R. Altenburger
Altenburger, Zürich

Dr. Peter R. Altenburger is a partner in the law firm of Altenburger. He was admitted to the Bar in Zürich in 1973. His professional education was: University of Zürich (Licentiatusiuris 1969); University of Michigan (Master of Comparative Law 1971); European Institute of Business Administration (INSEAD); Fontainebleau (Master of Business Administration 1971); and University of Basel (Doctor juris 1978). He is a member of the Swiss Bar Association, the International Bar Association, and the International Fiscal Association.

Walter H. Boss
Poledna Boss Kurer AG, Zürich

Walter H. Boss is a graduate of the University of Bern and New York University School of Law with a Master of Laws (Tax) Degree. He was admitted to the Bar in 1980. Until 1984 he served in the Federal Tax Administration (International Tax Law Division) as legal counsel; he was also a delegate at the OECD Committee on Fiscal Affairs. He then was an international tax attorney with major firms in Lugano and Zürich. In 1988, he became a partner at Ernst & Young’s International Services Office in New York. After having joined a major law firm in Zürich in 1991, he headed the tax and corporate department of another well-known firm in Zurich from 2001 to 2008. On July 1, 2008 he started as one of the founding partners of the law firm Poledna Boss Kurer AG, Zürich, where he is the head of the tax and corporate department.

United Kingdom  

Liesl Fichardt
Berwin Leighton Paisner LLP, London

Liesl Fichardt is Partner in Berwin Leighton Paisner LLP, London. She advises on all areas of international tax including EU Treaty, Double Taxation Conventions and EC Directives in relation to Direct Tax and VAT. She has extensive experience in contentious tax matters and tax litigation in the Tribunal, the High Court, the Court of Appeal, the Supreme Court and the European Court of Justice. She advises multi-nationals, corporates and high net worth individuals on contentious issues relating to corporation tax, income tax and VAT. She is dual qualified as Solicitor and Solicitor-Advocate (England and Wales). She has previously acted as a Judge in the High Court of South Africa and is qualified in that country as a Barrister. Liesl is Honorary Secretary of the British Branch of the International Fiscal Association. She also sits on the International Taxes Committee of the Law Society of England and Wales. Liesl is Honorary Secretary of the British Branch of the International Fiscal Association. She also sits on the International Taxes Committee of the Law Society of England and Wales.

Peter Nias
McDermott, Will & Emery UK LLP, London

Peter Nias is a partner and head of the London tax practice of McDermott Will & Emery UK LLP. He provides direct and indirect tax advice on a broad range of corporate and commercial activity for UK and international business, including cross-border structuring, thin capitalisation, arbitrage, transfer pricing and double tax treaty issues. He is Chairman of the International Tax Sub-Committee of the Law Society, and a member of its Tax Law Committee and the CIOT’s International Tax Sub-Committee. He is regularly involved in consultation with senior HMRC and HM Treasury officials in respect of new legislation. Peter was recently named a worldwide leader of tax in Chambers Global: The World’s Leading Lawyers for Business, 2007.

United States  

Herman B. Bouma
Buchanan Ingersoll & Rooney PC, Washington, D.C.

Herman B. Bouma is Counsel with the Washington, D.C. office of Buchanan Ingersoll & Rooney PC. Mr Bouma has over 25 years of experience in US taxation of income earned in international operations, assisting major US companies and financial institutions with tax planning and analysis and advising on such matters as the structuring of billion-dollar international financial transactions, the creditability of foreign taxes, Subpart F issues, transfer pricing, and foreign acquisitions, reorganisations and restructurings. Mr Bouma was Counsel to the taxpayer in Exxon Corporation v. Comr., 113 T.C. 338 (1999) (creditability of the UK Petroleum Revenue Tax under sections 901/903), and in The Coca-Cola Company v. Comr., 106 T.C. 1 (1996) (computation of combined taxable income for a possession product under section 936). Mr Bouma began his legal career as an attorney-advisor in the IRS Office of Chief Counsel, Legislation and Regulations Division (International Branch) in Washington, D.C. He was the principal author of the final foreign tax credit regulations under sections 901/903, and participated in income tax treaty negotiations with Sweden, Denmark, and the Netherlands Antilles. Mr Bouma is a graduate of Calvin College and the University of Texas at Austin School of Law.

Patricia R. Lesser
Buchanan Ingersoll & Rooney PC, Washington, D.C.

Patricia R. Lesser is associated with the Washington, D.C. office of the law firm Buchanan Ingersoll & Rooney PC. She holds a licence en droit, a maitrise en droit, a DESS in European Community Law from the University of Paris, and an MCL from the George Washington University in Washington, D.C. She is a member of the District of Columbia Bar.