Contributing Authors

Leyla G. Safarova

BM Morrison Partners LLC
Leyla Safarova joined BM Morrison Partners as an Associate in August 2013. Leyla has been practicing law for more than three years having started at one of the leading international law firms in...

James E Salles, Esq.

James E. Salles, B.A. Johns Hopkins University, 1983; J.D., M.B.A., Emory University, 1987; Ll. M. (Tax), New York University, 1988; member, Caplin & Drysdale, Washington, D.C.; member ABA,...

Diego Salto

AFC, S.A.
Diego Salto is a Founder and Tax Partner with AFC in Costa Rica. He advises both local and international companies in the areas of consulting, litigation, and tax planning. Mr. Salto formerly worked...

Irene Salvi

Dr. Irene Salvi, Tax Partner, Leader Financial Services and International Tax, Deloitte Zurich, Switzerland; 1996 - 2007 Swiss Re Group Head of Tax. PhD in law University of Zurich; Member of the...

Jay Sanghrajka

Price Bailey Chartered Accountants
A Partner with Price Bailey Chartered Accountants, Jay Sanghrajka joined the firm from Shipleys where he was an International Tax Partner. Jay specializes in both UK and international tax planning...

Lewis J. Saret

Lewis J. Saret; George Washington University School of Law (1990; Juris Doctor); Masters of Business Administration and Masters of Accounting, Jesse H Jones Graduate School of Business, Rice...

Marcus Sauer

Deloitte
Marcus Sauer is the Director of Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft in the Service Line Indirect taxes at the Dusseldorf site. His responsibilities include international tax...

Karen J. Saunders

Karen Saunders has been a copy editor for Daily Tax Report since 2010. She previously worked as a senior desk editor, copy editor, and page designer for the Orlando Sentinel in Florida, and as an...

Ken Savell

Ken Savell is the Editor of BNA Tax and Accounting's IRS Practice Adviser and IRS Practice Adviser Report and a contributing editor to the Weekly Report .

Samir Sayah

CMS Bureau Francis Lefebvre
Samir is an Algerian qualified lawyer. He is a founder and manager of the CMS Bureau Francis Lefebvre Algeria office and the Major Projects Department. Samir has concentrated his practice on foreign...

Mariacristina Scarpa

Baker & McKenzie
Mariacristina joined Baker & McKenzie in July 2003. Before joining the firm, Mariacristina made an internship in Madrid (Spain) at the Italian Chamber of Commerce for Spain and worked for a law...

Michael Schinabeck, Esq.

Michael J. Schinabeck, Esq. is a Federal Tax Law Editor at BNA Tax & Accounting, and a contributing editor for the Weekly Report .

Ozzie A. Schindler, Esq.

Ozzie A. Schindler, Esq., B.S. in Accounting, University of Florida (1990); J.D., University of Florida (1993); LL.M., New York University (1995); member, Florida Bar Association. 

Katherine Schipper

Katherine Schipper, BA, University of Dayton; MA, MBA and PhD, University of Chicago; Thomas Keller Professor of Business Administration at the Fuqua School of Business, Duke University; speaker on...

Erica Schohn

Erica F. Schohn is an associate in the Executive Compensation and Benefits practice group at Skadden, Arps, Slate, Meagher & Flom LLP, New York, NY. Ms. Schohn's practice focuses on executive...

Jeffrey Schultz

Jeffrey L. Schultz, A.B., Princeton University (1990, magna cum laude); J.D., University of Virginia (1994); M.P.A., Kennedy School of Government, Harvard University (2004); associate, corporate and...

Benjamin Schwendener, Jr.

Benjamin Schwendener, Jr., B.A. (1950) and L.L.B. (1953) from the University of Michigan; member of the Tax Section of the American Bar Association, and has served on the State and Local Tax...

Tomas Seidl

Deloitte Advisory s.r.o.
Tomas Seidl is a Partner in the Tax & Legal Department of Deloitte Czech Republic. Tomas' clients are multinational companies, real estate investors and manufacturers, particularly in the...

William Sejr-Sørensen

Bech-Bruun
As Associate with Bech Brunn in Copenhagen, William Sejr-Sørensen advises primarily on tax-related matters. He provides advisory services to large and medium-sized Danish companies on Danish and...

Rosalia Serra

Baker & McKenzie
Rosalia Serra is a Senior Tax Associate with Baker & McKenzie in Barcelona, Spain where she specializes in VAT and other indirect taxes, tax procedures and litigation, and general taxation and...

Carlos E. Serrano

Reichard & Escalera
Carlos Serrano is a Partner with Reichard & Escalera in San Juan, Puerto Rico. His expertise covers Puerto Rico income taxation of foreign and resident entities, industrial, tourism and urban...

Matt Shaw

Matt Shaw is with KPMG LLP's Washington National Tax office.

Moshe Shekel

Shekel & Co. Law Offices
Law and at various forums and conferences for both the Israel Bar Association and for the Institute of Certified Public Accountants in Israel. Dr. Shekel is also a member of the tax committees of...

Stanley G. Sherwood, Esq.

Stanley G. Sherwood, Bryant College, B.S.B.A. (1968); Suffolk University Law School, J.D. (1971); New York University Graduate School of Law, LL.M. (1979); Member of the Bar of the State of New...

Sakura Shiga

Sakura Shiga is a Partner at Shiga & Associates in Japan. Educated at the University of Tokyo, Sakura was admitted in 2005 to the Dai-Ichi Tokyo Bar Association and is admitted to work as an...

Thomas Shimkin

Thomas K. E. Shimkin, B.A., Tufts University, 1987; J.D., Georgetown University Law Center, 1993; Director, Multistate Tax Commission National Nexus Program, Washington, DC; member, bars of District...

Roman Shpakovsky

Vilgerts Legal and Tax
A Partner with Vilgerts Legal & Tax (previously Magnusson International) since 2011 and leader of the Minsk office, Roman Shpakovsky's practice focuses on M&A, international taxation and...

Gary J. Silversmith, Esq.

Gary J. Silversmith, B.S., magna cum laude, University of Colorado (1977); J.D., Georgetown University Law Center, member, The Journal of Law & Policy, (1981); M.L.T., Georgetown University Law...

Amy L. Silverstein

Silverstein & Pomerantz LLP
Amy L. Silverstein is a partner in Silverstein & Pomerantz's San Francisco office. While attending law school, Ms. Silverstein received the Hilmer Oehlmann, Jr. award for outstanding legal...

Leonard Silverstein

Buchanan Ingersoll & Rooney PC
Leonard Silverstein is the co-founder of Silverstein and Mullens, which later became part of Buchanan Ingersoll & Rooney PC. He concentrates his practice in estate planning, nonprofit...

Steven D. Simpson, Esq.

Steven D. Simpson, B.A., Hillsdale College (1975); J.D., Wake Forest University (1978); LL.M. (Taxation), Georgetown University (1981); member, District of Columbia, Florida and North Carolina Bar...

Stuart Sinclair, Esq.

Stuart Sinclair is a partner in the law firm of McDermott Will & Emery UK LLP, based in its London office. He is a member of the Tax Department, where his practice focuses on a range of...

Sok Siphana

SokSiphana&Associates
Dr. Sok is a practicing attorney and the Principal at SokSiphana&Associates, a law and consulting firm specializing in international trade and corporate law in Phnom Penh.

Panya Sittisakonsin

Baker & McKenzie
Panya Sittisakonsin is a Tax Partner with Baker & McKenzie in Bangkok, Thailand, where he specializes in tax and customs advice from both a planning and a compliance perspective. Panya has...

Jonida Skendaj

Boga & Associates
Jonida is a Partner at Boga & Associates, which she joined in 2004. She is a specialized business lawyer and assists clients on any Business Law aspects, including corporate, Competition Law...

Kathleen Smalley

Kathleen Smalley, B.A., Rice University (1978, summa cum laude, Phi Beta Kappa); J.D., Harvard Law School (1981, magna cum laude); law clerk, Judge John Minor Wisdom, U.S. Court of Appeals, and...

Jennifer M. Smith, Esq.

Jennifer M. Smith, an associate in the Tysons Corner office of Greenberg Traurig LLP, obtained her B.A. degree in 1996 from the University of Virginia, with high distinction, and her J.D., cum...

Neil Smith

Nordeq Management A/S
A Scottish lawyer with fifteen years of experience in corporate structuring and general commercial matters, Neil Smith is an International Tax Lawyer with Nordeq Management A/S where he specializes...

Paul A. Smith, Esq.

Paul A. Smith, CPA; B.S. (Accounting), Rollins College; M.S. (Taxation), University of Denver; Certified Public Accountant, State of Florida and Washington, D.C.; formerly associated with Ernst...

Robert Smith

Robert Smith is with Ernst & Young (China) Advisory Ltd.

Saša Sodja

CMS Reich Rohrwig Hainz 
Saša Sodja is a tax consultant at CMS Reich Rohrwig Hainz office in Ljubljana, Slovenia. Before joining the CMS team in 2010, she worked for 6 years as a tax advisor with Ernst & Young. She...

Tania Solis

Arias & Muñoz
Tania Solis has been an Associate at Arias & Muñoz Panama since 2011, and she specializes in Corporate and Fiscal Law, among others. Since 1996 she has worked in different positions at important...

Kristina Somers

Reinhart Boerner Van Deuren s.c.
Ms. Somers is a Shareholder at Reinhart Boerner Van Deuren s.c.'s Milwaukee office. Her practice focuses on a variety of state and local tax matters including sales and use taxes, income and...

Seong-Kwon Song

Deloitte Korea 
Seong-Kwon Song is a principal and the national leader of the Transfer Pricing practice group at Deloitte Korea.

Matthew Sontag

Matthew R. Sontag is a manager in the International Corporate Services group of KPMG's Washington National Tax office.

Carolina Soteldo

Torres Plaz & Araujo
A Financial Control Consultant and Accounting and Tax Adviser, Carolina Soteldo is also Of Counsel at Torres Plaz Y Araujo, with proven experience in the areas of consulting on corporate finance,...

Yassen Deyanov Spassov

Djingov, Gouginski, Kyutchukov & Velichkov, Atanassov (DGKV)
Yassen Spassov is a Senior Associate with the law firm of Djingov, Gouginski, Kyutchukov & Velichkov, Atanassov (DGKV) where he now works primarily in the fields of Energy and Environmental Law....

C.J. Eduard Sporken

C.J. Eduard A. Sporken is a director at KPMG Meijburg & Co. in Amstelveen, Netherlands.

Felix J. Springer, Esq.

Felix J. Springer, Amherst College (B.A. Phi Beta Kappa, 1968); Columbia University (M.A. 1969 and M.Phil. 1971 with honors); University of Connecticut School of Law (J.D., highest honors, 1979),...

John S. Stanton, Esq.

John S. Stanton, A.B., University of California at Berkeley (1976); J.D., Harvard University (1979); member, Professional Staff (1974), House Banking Committee, U.S. Congress; Law Clerk to the...

Antoine Stébenne, Esq.

Antoine Stébenne, Esq. is with Osler Hoskin & Harcourt, LLP in Montreal and is a frequent contributor to BNA's International Journal .

Emile Steevensz

Steevensz|Beckers Tax Lawyers
Emile Steevensz is tax lawyer and partner with Steevensz|Beckers Belastingadviseurs in Curaçao. Emile studied tax law at the Academy of the Dutch Federation of tax advisors and belonged to the first...

Eric L. Stein

Ryan
Eric L. Stein, Esq., CPA, is the managing principal of Ryan's Austin office. His practice includes supervising revised franchise tax reviews, performing transactional analysis, and producing nexus...

Cristina Stiefken

Lewin & Wills Abogados
Cristina Stiefken read law at Universidad de los Andes and received an LL.M. in International Business Law - With emphasis in international taxation - from the London School of Economics. Cristina...

Hara V. Strati

Zepos & Yannopoulos
Hara Strati is a member of Zepos & Yannopoulos's tax practice in Athens, Greece. She was admitted to the Athens Bar in 2007 and joined the firm in 2006.

Timothy Stubbs

Timothy Stubbs, University of Michigan (B.A., 1982; J.D., 1985; M.A., 1986), Leningrad State University, Leningrad, USSR (1984). 

Prita Subramanian

Prita Subramanian, Ph.D., is a member of KPMG LLP's global transfer pricing services practice and is a senior manager in the firm's Boston office.

Alan Summers

Alan Summers is a senior manager with the Portland office of Ernst & Young LLP.

Giles Sutton

Giles Sutton, JD, LL.M., MAS, CPA; DePaul University (B.A.); Northern Illinois University College of Law, (J.D., cum laude); Georgetown University Law School (LL.M. in Taxation with Distinction); ...

Miroslav Svoboda

Deloitte
Miroslav Svoboda joined Deloitte in Prague, Czech Republic in 2003. He has served as a Tax Partner since 2008 and in February 2014 he became the Partner in Charge for Financial Advisory. Miroslav is...

Michael F. Swanick

Michael F. Swanick, CPA, Saint Joseph's University (B.S.); Villanova University (M.S.); Mr. Swanick spent three years based in London where he led the Firm's US Corporate Tax Consulting groups and...