Taylor S. Reid, Esq., B.A., University of California at Berkeley (1986); Graduate Diploma in International Studies, University of Vienna, Austria (1990); J.D., Northwestern University School of Law (1993, cum laude); Partner, Baker & McKenzie LLP; co-author, Internet Law for the Business Lawyer (ABA: 2001); co-author, United States Taxation of Income Derived from International Electronic Commerce Transactions, Tax Management Memorandum (December 4, 2000); member, State Bar of California, Illinois State Bar Association, American Bar Association Section on Taxation.