Portfolio Authors

Colleen E. Laduzinski, Esq.

Jones Day
With more than 17 years in practice as a tax "deal lawyer," Colleen Laduzinski has developed deep experience solving complex tax issues related to distressed transactions, bankruptcies, and...

Becky Lai, Esq.

Ernst & Young Tax Services Limited, Hong Kong
Becky Lai is the Senior Advisor as well as the Greater China Tax Policy Services Leader of EY Hong Kong.  Ms. Lai has over 30 years of experience in tax consulting on cross-border investments, she...

Jon Lakritz, CPA

PricewaterhouseCoopers LLP
Jon Lakritz, CPA, is a Managing Director with PricewaterhouseCoopers. He is a former Chair of the IRS Information Reporting Program Advisory Committee.

Andrea Lane Prather, Esq.

NationsHealth, Inc.
Andrea Lane Prather is Manager of State, Federal and International Tax at NationsHealth.  Prior to joining NationsHealth, Andrea Lane was an Senior Tax Associate with Alston & Bird LLP and a...

Stanley Langbein

University of Miami School of Law
Stanley I. Langbein is a Professor of Law at the University of Miami School of Law.  Following his graduation from law school, he served as law clerk to Judge John Minor Wisdom of the U.S. Court of...

Daniel S. Lange

Deloitte Tax LLP
Dan is the Global Managing Director – Tax & Legal, DTTL. He is responsible for the strategic direction, operational execution and overall leadership of DTTL Global Tax Executive group. Dan is...

Terri LaRae

Deloitte Tax LLP
Terri LaRae is a partner in the International Tax Group of Deloitte Tax LLP with responsibility for the International Tax Compliance practice as well as oversight of the U.S. Customs and Global...

Richard Larkin, CPA

BDO Seidman, CPAs
Dick Larkin is Technical Director for Not-for-Profit accounting and auditing for the Institute for Nonprofit Excellence at BDO USA, LLP. Previously he was Technical Director in the Not-for-Profit...

Franklin C. Latcham, Esq.

Frank Latcham is a graduate of the University of Washington (1943) and received his legal education at the University of Washington (LL.B. 1944) and Yale University (J.S.D. 1951). He taught at...

Matthew Lay, Esq.

Deloitte Tax LLP
A Director at Deloitte Tax LLP, Matthew W. Lay is a former member of the Executive Committee of the Tax Section of the New York State Bar Association, a member of the Tax Section of the American Bar...

Michael Layden

Deloitte Tax LLP
Michael P. Layden is a Tax Partner, Deloitte Tax LLP and a frequent speaker on international tax issues.

Dennis Lee

Baker & McKenzie
Dennis Lee is a tax partner in the Taipei office of Baker & McKenzie. His practice focuses on taxation and structuring. Mr. Lee received a Bachelor's degree in accounting from National Taipei...

Gary R. Lee, Esq., CPA

Sterling Resources Ltd.
Gary Lee joined Sterling Resources, Ltd. to develop a Third Party Advisor practice focused on assisting attorneys, accountants, family office advisors and trustees as they work with their clients’...

Joan L. Lee, Ph.D., MBA, CPA

Fairfield Univeristy
Dr. Joan L. Lee (formerly Van Hise) is Professor of Accounting at the Charles F. Dolan School of Business at Fairfield University in Fairfield, Connecticut where she teaches financial and managerial...

Rebecca Lee

PricewaterhouseCoopers LLP
Rebecca Lee is a principal in the PwC US International Tax Services Group in the Washington National Tax Practice. She consults with the firm’s practice offices and clients on domestic and...

Daniel U. Lehmann

Bär & Karrer AG
Daniel U. Lehmann has broad experience in corporate tax matters, in particular M&A, corporate finance (including hybrid financing and securitization), international tax planning as well as tax...

Edmund Leow, Esq.

Edmund is a senior partner heading up the firm’s Tax practice with three decades of experience in advising multinational organisations on cross-border tax planning, transfer pricing and tax...

Brian D. Lepard

University of Nebraska College of Law
Brian D. Lepard is Harold W. Conroy Distinguished Professor of Law, where he has taught the basic course on taxation and courses on the international aspects of U.S. income taxation, the corporate...

Eric Lesprit

Eric Lesprit is a registered attorney, partner of Taj in France, an international law firm and part of the global Deloitte member firm network. His experience covers a wide range of industries as he...

Marc Levey, Esq.

Baker & McKenzie LLP
Marc Levey is a partner in the New York office of Baker & McKenzie. He has over 35 years of experience in international taxation and is nationally recognized in his field, particularly in...

Zion Levi, Esq.

Dearson, Levi & Pantz, PLLC
A Partner with Dearson Levi & Pantz, Zion Levi is a highly skilled and experienced tax and transactions attorney, legal advisor and counselor.  Mr. Levi’s practice encompasses all facets of...

Howard Levine, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Howard J. Levine has concentrated in the taxation of like-kind exchanges, international activities, controversy and litigation, and representation before...

Richard A. Levine, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Richard A. Levine has represented clients in a wide variety of tax controversy and litigation matters involving federal and New York State and City taxes...

Charles Li

Inland Revenue Authority of Singapore
Charles Li is a tax lawyer and an Associate with Drew & Napier LLC where he advises clients on personal income tax, corporate tax, property tax, stamp duty, goods and services tax and...

Cynthia Lian

Shearn Delamore & Co.
Ms. Cynthia Lian was admitted as an Advocate & Solicitor of the High Court of Malaya in 2005 after obtaining an LLB (Hons) degree in 2003 and the Certificate of Legal Practice in 2004. She has...

Howard M. Liebman, Esq.

Jones Day
Howard Liebman leads Jones Day's Tax practice in Brussels. He focuses on international tax and corporate structuring, coordinating both the corporate and tax sides of transnational M&A, joint...

James Liechty

Equalys Tax Services, LLC

Robert Limerick

PricewaterhouseCoopers LLP
Mr. Limerick is Managing Director for the Global information Reporting Group at PricewaterhouseCoopers in New York, NY. He is a tax attorney specializing in tax withholding and information reporting...

Cole M. Lindemann

Manley & Brautigam
Mr. Lindemann is an attorney at Manley & Brautigam, P.C., based in Anchorage. His practice focuses on structuring and drafting documents related to purchases and sales of businesses and merger...

D. Scott Lindstrom, Esq.

Polsinelli PC
Mr. Lindstrom is a Shareholder at Polsinelli PC's Kansas City office. His practice focuses on tax planning and controversy matters and business transactions. He also represents clients in many...

Bill Ling

Education: M.S., Taxation, Baruch College, The City University of New York B.S., American University B.A., American University

Suzanne Lippe, CPA

Ernst & Young LLP
Sue is a Partner in EY's International Tax Services - National Tax ITqS group.  Sue has over 28 years of experience consulting with U.S. multinational companies on a broad range of international...

Henry J. Lischer, Jr.

Southern Methodist University
Emeritus Professor of Law at Southern Methodist University, Professor Lischer has published articles in various professional journals and several Bloomberg BNATax Management Portfolios.  He has...

Kevin Liss, Esq.

PricewaterhouseCoopers LLP
Kevin Liss is a Director of International Tax Services at PricewaterhouseCoopers.

Sara Logan

PricewaterhouseCoopers LLP
Sara Logan is a Director in the Federal Tax Services group in the Washington National Tax Services office of PricewaterhouseCoopers LLP. She specializes in accounting methods, with expertise in...

Karen Lohnes, Esq.

PricewaterhouseCoopers LLP
Karen Lohnes is the leader of the Mergers & Acquisitions Group in the PricewaterhouseCoopers LLP Washington National Tax Services office.  She is a fully dedicated specialist in all aspects of...

Stephanie Loomis-Price, Esq.

Winstead PC
A Shareholder with Winstead PC, and Co-Chair, Fiduciary Litigation, Stephanie Loomis-Price handles federal gift and estate tax litigation against the Internal Revenue Service, as well as state...

Peter Lowy, Esq.

Chamberlain, Hrdlicka, White, Williams & Martin
Peter A. Lowy, a nationally-recognized tax controversy practitioner, joined Chamberlain, Hrdlicka, White, Williams & Martin as a Shareholder in the firm's Houston office.  Prior to joining the...

Gregory Lubkin, Esq.

PricewaterhouseCoopers LLP
Greg Lubkin is a director in PricewaterhouseCoopers' Washington National Tax Services practice, working primarily with the International Tax Services (ITS) group. His main role at PwC involves...

Michael Lukacs, Esq.

GE Capital
Michael Lukacs is the Global Director of Taxes at GE Capital International, based in London, England and Stamford, CT, USA.  Prior to his current role, Michael was Tax Leader for Regulatory Affairs...

Damon M. Lyon, Esq.

McDermott Will & Emery LLP
Damon M. Lyon is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Chicago office. Damon focuses his practice on international planning for multinational...