Contributing Authors

Gerhard Badenhorst

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

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.

Sarah Beard

Merrill's Wharf
Ms. Beard is a Partner at Pierce Atwood's Portland office. Her practice focuses on state and local tax issues at all levels, including litigation, transaction planning, regulation, and legislation....

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

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

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

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

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

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...