Contributing Authors

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...

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...