Contributing Authors

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,...

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...

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

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...

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...

César Catalán Sanchez

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...

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...

Laurent Chetcuti

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...

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. His experience spans diverse...

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...

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...

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...

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

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 corporate...

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...

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 of the...

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. Education: LL.M. Georgetown University (1979) J.D., Boston College (1975) Bloomberg BNA Tax Management...