Contributing Authors

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.

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,...

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...

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,...

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...

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.

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...

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...

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...

Phillip Ameen

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

Alexandre Andrade

Alexandre Andrade is an Independent Lawyer and Tax Advisor, based in Lisbon. He is a recognized Tax Advisor and an Experienced Lawyer in Portugal. He works and advises on all aspects of Portuguese...

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...

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

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 .

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...

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...

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.

Wolfgang Auf

CMS Reich-Rohrwig Hainz
Wolfgang Auf is tax expert at CMS Reich-Rohrwig Hainz and is specialized in tax matters in relation to Croatia and Slovenia. He worked in CEE for several years and therefore he can draw on a wealth...

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...

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...

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...

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...

Vara Barnes, Esq.

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

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 .

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. 

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...

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...

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...

Kevin Bell

Bloomberg BNA
Kevin A. Bell is a Staff Writer/Editor at BNA Tax and Accountings

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...

Frederick J. Benjamin, Jr. Esq.

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

Alison Bennett

Bloomberg BNA
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...

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.

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...

Roy Berg, JD, LLM

Moodys Gartner Tax Law
Roy Berg JD, LLM (US TAX), Director, U.S. Tax Law, Barrister and Solicitor has more than 23 years of experience in cross-border tax matters, IRS controversy, estate planning, and finance. Roy leads...

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.

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...

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...

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...

Ivana Blagojević

CMS Reich-Rohrwig Hainz
Ivana Blagojević is a senior member of the CMS Belgrade Tax Department and advises clients on all aspects of the Serbian tax law. Having worked for renowned law and audit companies in Serbia for...

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...

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,...

Christine Boeckel

Bloomberg BNA
A Managing Editor at Bloomberg BNA, Christine Boeckel is responsible for maintaining and enhancing analysis for state tax navigators and portfolios. She manages a team of editors that contribute to...

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.

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...

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...

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...

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...

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),...

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...

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...

James Bristol

Waller Lansden Dortch & Davis LLP, Nashville

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.

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,...

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...

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...

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 .

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.

Hannah Burke

KPMG LLP's Energy Sustainability Tax practice

Steven Burkholder

Bloomberg 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...

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...

Jaye Calhoun, Esq.

Kean Miller LLP
The Bloomberg BNA Louisiana Corporate Income Tax Portfolio was written by Jaye A. Calhoun, Esq. Ms. Calhoun is a Partner at Kean Miller LLP's New Orleans office, practicing in the firm's state and...

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...

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....

L. Michelle Carlone, CPA

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

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...

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...

Stephen Charbonnet

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

René Chaze

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

Xinyu Chen

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

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),...

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...

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...

Spencer Chong

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

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...

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...

Nicholas Clement

Dezan Shira & Associates
Nicholas Clement is an Associate Director of Marketing and Operations at Dezan Shira & Associates in Shanghai, China, as well as Manager, Client Services at Asia Briefing Ltd., where he has been...

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...

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 .

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. 

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...

Manal Corwin

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

Jenny Cottrell, Esq.

Jenny Cottrell is with Stephenson Harwood in London, England.

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....

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...

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,...

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...

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...

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 Meyer Suozzi English & Klein, PC, New York, NY.

Joseph J. Czajkowski, Esq.

ExxonMobil Corporation
Joseph is Corporate Counsel for ExxonMobil.

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,...

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 .

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...

Alessia Decaria

NCTM Studio Legale Associato
Alessia Decaria is a Tax Advisor with NCTM Studio Legale Associato in Milan, Italy. Prior to joining NCTM, Ms. Decaria was a Tax Advisor with Deloitte.

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. 

S. Lucky Defries

 Coffman, Defries & Nothern, P.A.
Mr. DeFries is an attorney at Coffman, Defries & Nothern, P.A., based in Topeka. His practice focuses on state and local taxation, corporate law and real estate and practices regularly before...

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, and...

Daria Denisiuk

Sorainen
Daria's key practice area is tax law. Daria also specialises in dispute resolution, data protection, international trade, pharmaceuticals and life sciences.

John DerOhanesian

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

Nicolas Désy

McCarthy Tétrault LLP
Nicolas Désy is Partner in McCarthy Tétrault's Tax Group in Montreal. His practice focuses primarily on Canadian federal and provincial sales taxes and other indirect taxes. He is fluent in French...

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...

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...

Lauren Dickson, Esq.

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

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...

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...

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.

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 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 &...

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...

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...

Marsha-Laine Dungog, JD, LLM

Moodys Gartner Tax Law LLP 
Marsha-Laine F. Dungog JD, LLM (US TAX) is a Director at Moodys Gartner Tax Law LLP specializing in U.S. tax law. She has over 18 years of experience providing international tax consulting services...

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);...

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...

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.

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...

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...

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 &...

Theophilus Emuwa

AELEX
Theo's practice is focused on commercial law. He is widely acknowledged as one of Nigeria's leading tax practitioners. He is a fellow of the Chartered Institute of Taxation of Nigeria, and was the...

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...

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...

Marianne Evans, Esq.

KPMG
Ms. Evans is a Senior Manager at KPMG's Washington National Tax Practice in Washington, D.C. Her practice focuses on drafting and reviewing memoranda and articles that analyze state tax implications...

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.

George Farrah, CPA

Bloomberg BNA
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...

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...

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....

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.

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...

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...

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...

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...

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...

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...

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...

Sean Forbes

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

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 .

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...

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 .

Maibrit Frebel

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

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...

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...

Mark Friezer

Clayton Utz
Mark Friezer is a partner of Clayton Utz, a leading Australia law firm. He is a tax law specialist with over 30 years' experience in advising on the taxation of corporate, financial 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...

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...

Dermot Gaffney

KPMG
Dermot Gaffney is a Partner, Head of Indirect Tax in the Sydney, Australia office of KPMG. He has spent more than 35 years specializing in Indirect Tax, with more than 20 years at KPMG. Mr. Gaffney...

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...

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...

Jorge García

BLP
Jorge has over 10 years of experience in the legal profession. He specializes in Tax, where he has experience structuring tax strategies and tax risk analyses, and is knowledgeable in tax litigation...

José Ignacio García Muniozguren

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.

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...

Slim Gargouri

Independent
Slim Gargouri is a Chartered accountant  and specialist in international taxation. He is a member of the scientific committee of the African Tax Research Network. He contributed to reports prepared...

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...

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...

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

Gassman, Crotty, & Denicolo, P.A.
Admitted to Bar, 1983, Florida.

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,...

Thomas Gierath

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

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.

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...

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...

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...

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...

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...

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,...

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...

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...

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,...

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...

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...

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...

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...

Jean-Marc Groelly

Jean-Marc Groelly

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...

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...

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...

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...

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.

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...

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 -...

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 .

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...

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.

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...

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,...

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...

Jamal Hejazi, Ph.D.

Gowlings LLP
Dr. Jamal Hejazi is a senior member of the Gowlings Transfer Pricing and Competent Authority team as well as the Firm's China Group. Working in conjunction with the Firm's National Tax Practice...

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 .

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...

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...

John Herzfeld

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

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...

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.

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...

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...

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...

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,...

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...

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.

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...

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...

Georgiana Iancu

PricewaterhouseCoopers Romania
Georgiana Iancu is a Senior Tax Manager with PricewaterhouseCoopers in Romania. She returned to PwC after spending nearly four years as a Senior Tax Manager with Taxhouse - Taxand Romania. She...

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...

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...

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...

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...

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...

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...

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,...

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,...

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...

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.

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...

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...

Kurt Kawafuchi, Esq.

Law Offices of Kurt Kawafuchi 
Mr. Kawafuchi is owner of the Law Offices of Kurt Kawafuchi, LLLC, in Honolulu, Hawaii, where he advises clients in state and federal tax planning and estate planning, federal and state civil and...

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...

Deborah Keisner

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

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...

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

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...

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...

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...

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...

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 .

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...

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
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...

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...

Kaido Künnapas

Sorainen
Dr. Kaido Künnapas, a member of the Sorainen tax and customs practice group, has been practicing law since 2010. With a PhD in this field of specialisation, Kaido is one of the few qualified tax...

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,...

Steven Lainoff

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

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...

Michael B. 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 elected...

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...

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...

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...

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....

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...

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.

Jay Levine

Ernst & Young LLP's Business Tax Compliance division

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...

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...

Dustin Liddle

Hawley Troxell Ennis & Hawley LLP
Mr. Liddle is an Associate at Hawley Troxell Ennis & Hawley LLP's Boise office. His practice focuses on state and federal tax areas as well as business transactions. Before becoming an attorney,...

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...

Eugene Lim

Baker & McKenzie
Eugene Lim is the head of Baker & McKenzie's Tax and Wealth Management practice in Singapore and the head of the Firm's Asia Pacific Trade & Commerce Practice. He has extensive experience...

Pernille Lindholm

Pernille Lindholm is a consultant with Deloitte in Copenhagen.

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...

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...

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.

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...

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,...

Denise Lugo

Bloomberg BNA
Denise Lugo is the New York Staff Correspondent at BNA Tax and Accounting's

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...

Poul Erik Lytken

Danish Ministry of Taxation
Poul Erik Lytken is a specialist consultant at the Danish Ministry of Taxation. His areas of expertise within the Danish Ministry of Taxation are tax regulation regarding debt claims and...

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.

Elisabeth O. Madden

Elisabeth O. Madden is an attorney with Milbank, Tweed, Hadley & McCloy. LLP, in New York City.

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;...

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,...

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.

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...

Andrea Mantellini

NCTM Studio Legale Associato
Andrea Mantellini is a Partner with NCTM Studio Legale Associato in Milan, Italy. Prior to joining NCTM, whe was a Tax Consultant with Perola Pennuto Zei & Associati.

Steven Marcy

Bloomberg BNA
Steven Marcy is the Staff Editor of BNA Tax and Accounting's

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. 

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 PC,...

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...

Nadia Masri, Esq.

Nadia Masri, Esq. is Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Nicholas j. Mastraccio, 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...

Mark Matkovich, Esq.

White Law Offices PLLC
Mr. Matkovich is a Member at White Law Offices PLLC, based in Charleston, West Virginia. His tax practice focuses on public finance. He served as West Virginia State Tax Commissioner from 2013 to...

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...

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. 

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...

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.

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.

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....

William McLaughlin

Baker & McKenzie
William McLaughlin works in Business Development at Baker & McKenzie, Bangkok. Prior to joining Baker & McKenzie, Mr. McLaughlin worked at the AEC Strategy Center (UTCC) as lead researcher...

Erin McManus, State Tax Law Editor

Bloomberg BNA
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...

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;...

Gonzalo Menendez

Lexincorp
A Partner with Lexincorp in Guatemala, Gonzalo Menéndez has provided legal counsel to various clients in corporate law, especially regarding business creation, organization, taxation, development...

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...

Robert Merten

Sutherland Asbill & Brennan LLP
Mr. Merten is an Associate at Sutherland Asbill & Brennan LLP's Sacramento office. His practice focuses on advising clients on an array of state and local tax issues, from planning and...

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...

Kelley Miller, Esq.

Reed Smith LLP
Ms. Miller is an Associate at Reed Smith LLP's Tax Group, based in the Washington office. Her practice focuses on complex federal tax controversies, state and federal tax issues involving closely...

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,...

Rick Mitchell

Rick Mitchell is a special correspondent for BNA.

Eri Mizukami

Baker & McKenzie

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....

Tanel Molok

Sorainen
Tanel Molok has been practising law since 2003.

Elisenda Monforte

KPMG España
Elisenda Monforte Vila is Director, Global Transfer Pricing Services at KPMG in Barcelona, a position she has held since 2011. Prior to assuming the Directorship, Ms. Monforte was a transfer pricing...

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...

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...

Seelan Moonsamy

ENSafrica
Seelan Moonsamy is a tax manager at ENSafrica. He specialises in various aspects of Value-Added Tax (VAT).

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,...

Matthew Morgan

White & Black
Matthew Morgan is an Associate in the London office of White & Black Limited. Prior to joining B&W in June 2015, Mr. Morgan was an Associate with Simpson Grierson in Auckland, New Zealand...

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...

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, Esq.

Miller & Chevalier Chartered
Counsel with Miller Chevalier, Kathryn Morrison Sneade practices in a broad range of federal income tax issues, with a focus on tax controversy and litigation in the areas of insurance tax, tax...

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...

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...

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...

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

Kim & Chang
Tae-Yeon Nam is a tax attorney and certified public accountant currently working at Kim & Chang. She practices primarily in transfer pricing, general tax consulting and tax audit and dispute...

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...

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...

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.

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...

Michael Nixon

Baker & McKenzie
Michael Nixon is an Economist and Transfer Pricing Consultant with Baker & McKenzie, Singapore. As well as being an Economist, Mr. Nixon is a qualified tax advisor and qualified financial...

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...

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...

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. 

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...

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 .

Catherine O'Meara

Matheson Ormsby Prentice
 Catherine is a partner in the tax department at Matheson.  Catherine has over ten years of experience advising multinational corporations doing business in Ireland on Irish corporate tax. ...

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...

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...

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.

Kari Pahlman

Kari Pahlman is a partner with KPMG's global transfer pricing services practice in Hong Kong.

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...

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...

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...

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...

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...

Mario Petriccione

Mario Petriccione is a Director of International Corporate Tax at KPMG LLP in London. BA (Economics, Cambridge University), ACA, ATII.

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;...

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...

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...

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...

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...

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.  

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...

Todd Prewett

Todd Prewett is with KPMG LLP's Washington National Tax office.

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 .

Fred Purkey

McCarthy Tétrault LLP
Fred Purkey is Partner in McCarthy Tétrault's Tax Group in Montreal, and advises on the tax issues relating to mergers and acquisitions of public and private corporations, corporate reorganizations,...

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.

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...

Bob Ramage

Bob Ramage is a Tax Specialist with Slaughter & May in London, England.

Joao Magalhaes Ramalho

PLMJ - Sociedade de Advogados
João Magalhães Ramalho is a Partner and Head of Tax Practice at PLMJ- Sociedade de Advogados in Lisbon, Portugal where his expertise is in exports and international trade, foreign investment and...

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...

Jeanne Rauch, Esq.

Jeanne M. Rauch, Esq., is a State Tax Law Editor at BNA Tax and Accounting.

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,...

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,...

Gregory Rhodes, Esq.

Sirote & Permutt, PC
Mr. Rhodes is a Shareholder at Sirote & Permutt, P.C.'s Birmingham office. His practice focuses on tax controversy and litigation work and tax planning and corporate planning for individuals and...

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...

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.

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.

Charlotte Robert

Olswang LLP
Charlotte Robert is an associate within the Tax department of Olswang Paris office.       She focuses on tax aspects of M&A and restructuring operations for French or foreign groups....

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...

Steven Roll

Steven Roll, Deputy Editorial Director, Federal Tax, has been with Bloomberg BNA for almost 20 years, all of them with BNA Tax & Accounting. He currently oversees the Federal Taxation Portfolios...

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...

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...

Herschel "Ned" Rose

Rose Law Office
Mr. Rose is the founder of the Rose Law Office, based in Charleston, West Virginia. His practice focuses on state taxation, governmental representation, mediation, representation of state agencies,...

Peter R. Rose, Esq.

Davis Graham & Stubbs LLP
Mr. Rose is Of Counsel in the Taxation, Employee Benefits, and Estate Planning & Administration Groups at the Denver office of Davis Graham & Stubbs LLP. His practice focuses on all facets...

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,...

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 Management...

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 &...

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...

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...

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 .

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...

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...

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...

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,...

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...

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...

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 .

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...

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. 

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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 L. Silverstein

Silverstein & Pomerantz LLP
Amy L. Silverstein is a partner in Silverstein & Pomerantz's San Francisco office. While attending law school, Ms. Silverstein received the Hilmer Oehlmann, Jr. award for outstanding legal...

Leonard Silverstein

Buchanan Ingersoll & Rooney PC
Leonard 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...

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...

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...

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...

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...

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...

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.

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...

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...

Kristina Somers

Reinhart Boerner Van Deuren s.c.
Ms. Somers is a Shareholder at Reinhart Boerner Van Deuren s.c.'s Milwaukee office. Her practice focuses on a variety of state and local tax matters including sales and use taxes, income and...

Seong-Kwon Song

Deloitte Korea 
Seong-Kwon Song is a principal and the national leader of the Transfer Pricing practice group at Deloitte Korea.

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....

C.J. Eduard Sporken

C.J. Eduard A. Sporken is a director at KPMG Meijburg & Co. in Amstelveen, Netherlands.

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),...

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...

Antoine Stébenne, Esq.

Antoine Stébenne, Esq. is with Osler Hoskin & Harcourt, LLP in Montreal and is a frequent contributor to BNA's International Journal .

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 L. Stein

Ryan
Eric L. Stein, Esq., CPA, is the managing principal of Ryan's Austin office. His practice includes supervising revised franchise tax reviews, performing transactional analysis, and producing nexus...

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...

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.

Timothy Stubbs

Timothy Stubbs, University of Michigan (B.A., 1982; J.D., 1985; M.A., 1986), Leningrad State University, Leningrad, USSR (1984). 

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.

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...

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...

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...

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...

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.

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...

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...

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...

Evgeny V. Timofeev

Evgeny V. Timofeev, London Business School (MBA, 2001), Moscow State Institute of International Relations (Law Degree, 1994).

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...

José 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...

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.

Douglas Tyler, M.P.A., CEcD

Deloitte Tax LLP
Douglas Tyler is a director in the National Multistate Tax Services practice of Deloitte Tax LLP where he specializes in providing multistate credits & incentives consultation services. He has...

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...

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...

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...

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...

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);...

Patrick Van Tiflin

Honigman, Miller, Schwartz and Cohn LLP
Mr. Van Tiflin is a partner in the Litigation Department and Chair of the SALT Practice Group at Honigman Miller Schwartz and Cohn LLP. His practice concentrates on the Michigan Corporate Income Tax...

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...

J. Paul Varner

Butler Snow LLP
Mr. Varner is an attorney at Butler Snow LLP's Jackson office. His practice focuses on tax, federal income tax, state and local tax, taxation of businesses, tax controversy, and tax exempt...

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 .

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...

Corina Voda

Gladei & Partners
Corina Voda is a lawyer with Gladei & Partners in Moldova where she specializes in banking, contractual, corporate & commercial law, media, IT & IP.  Prior to joining Gladei in 2012, Ms....

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...

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...

Vanessa Walts, Esq.

Vanessa Walts, Esq. is a Compensation Planning Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

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...

Sebastian Watt, Esq.

Reed Smith LLP
Mr. Watt is an Associate in Reed Smith LLP's State Tax Group, based in the Philadelphia office. His practice focuses on multistate income and sales and use tax litigation matters, state tax issues...

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...

Simon Webber

Simon Webber is a principal with E&Y's San Jose office.

Hugh K. Webster, Esq.

Webster, Chamberlain & Bean
A Partner with Webster, Chamberlain & Bean LLP, Hugh Webster is a nationally recognized lawyer who has served as an advisor to associations and other non-profit organizations, association...

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...

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

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...

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...

Jeffrey A. Wietham

Coffman, Defries & Nothern, P.A.
Mr. Wietharn is a shareholder at Coffman, Defries & Nothern, P.A., based in Topeka. His practice focuses on state and local taxation, administrative law and transactional law. He was a research...

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...

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,...

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...

Stephen Wilson, Esq.

Bradley Arant Boult Cummings LLP
Mr. Wilson is a partner in the State and Local Tax Practice Group of the multistate law firm of Bradley Arant Boult Cummings LLP, and resident in its Jackson, Mississippi office. He provides legal...

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 .

Steven N. Wlodychak

Ernst & Young LLP
Steven N. Wlodychak is a principal with Ernst & Young LLP's Indirect (State and Local) Tax Practice. Based in Washington, DC, he is also the state and local tax leader of its Center for Tax...

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.

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...

Thomas Yamachika, Esq.

 Thomas Yamachika LLLC
Mr. Yamachika is the owner of Thomas Yamachika LLLC, based in Honolulu, and the President of the Tax Foundation of Hawaii. His practice focuses on taxes imposed by the State of Hawaii, including...

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,...

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...

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...

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...

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...