Contributing Authors

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 information,...

Aideen Farrell

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

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

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 structures...

Luis Enrique Franco Gonzalez

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

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...

David Fruchtman

David A. Fruchtman is of counsel with Horwood Marcus & Berk Chtd. where he practices in the State and Local Tax Group.