Contributing Authors

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

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

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

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...