Portfolio Authors

Michael Salama, Esq.

The Walt Disney Company
Michael Salama is the Lead Tax Counsel for The Walt Disney Company (Burbank, CA). Previous positions include: senior manager, Washington National Tax Services Group, PricewaterhouseCoopers LLP;...

George Salter

Hogan Lovells US LLP
George A. Salter is an attorney and a partner at Hogan Lovells US LLP in New York who regularly represents individual accountants and foreign and domestic accounting firms in civil litigation and...

Alexandra Sampson, Esq.

Hearst Communications
The Bloomberg BNA District of Columbia Corporate Income Tax Portfolio was written by Alexandra Sampson, Esq. Ms. Sampson is State Tax Counsel at Hearst Corporation in Charlotte, North Carolina....

Lars Samuelson

Uppsala University
Dr. Lars Samuelson is an associate professor (docent) in fiscal law of Uppsala University. After obtaining an L.L.D. in fiscal law from Uppsala University in 1994, Dr. Samuelson worked with several...

Andrés Sánchez López, Esq.

Cuatrecasas, Gonçalves Pereira S.L.P.
Mr. Sánchez began his career in the tax practice of Arthur Andersen Asesores Legales y Tributarios before joining Cuatrecasas, Gonçalves Pereira in 1998.

Michael I. Sanders, Esq.

Blank Rome LLP
Michael Sanders is the lead partner of the Firm’s Washington, D.C., office tax group. He focuses his practice in the area of taxation, offering particular knowledge in matters affecting...

John P. Sare, Esq.

Patterson Belknap Webb & Tyler LLP
John Sare is a partner in the tax-exempt organizations practice and the trusts and estates group of Patterson Belknap Webb & Tyler LLP. Mr. Sare has extensive experience in the representation of...

Reto Savoia

Deloitte AG
Reto Savoia is Managing Partner and Tax Practice Leader for Deloitte in Switzerland. Reto is a Swiss international corporate tax specialist with more than 15 years of experience in the area of...

Bruce Schaeffer, Esq.

Law Offices of Bruce S. Schaeffer
Mr. Schaeffer is an attorney in private practice with offices in New York, N.Y. He concentrates his practice in the areas of estate planning, taxation, franchising, and securities fraud. Mr....

Timothy G. Schally, Esq.

Michael Best & Friedrich LLP
Tim Schally is Partner and Chair of the Michael Best & Friedrich LLP’s Taxation Group. Mr. Schally has extensive experience representing clients in connection with contested matters with the...

Allen I. Schiff

Fordham University, School of Business
Allen Schiff, a professor of accounting and taxation at the Fordham Schools of Business, recently wrapped up his term as accounting area chair. He continues to serve as director of the MBA...

Jonathan Schiff

Fairleigh Dickinson University
Dr. Jonathan B. Schiff is professor of accounting at the Silberman School of Business of Fairleigh Dickinson University. Jonathan also served as visiting professor of accounting at Columbia...

Steven J. Schindler

Perkins Coie LLP
Partner with the law firm of Perkins Coie, Steven Schindler advises his clients on a broad range of estate planning strategies to help their family legacy and charitable objectives. Steven also...

David M. Schizer

American Jewish Joint Distribution Committee
David M. Schizer is CEO of the American Jewish Joint Distribution Committee. He has served as Dean Emeritus and the Harvey R. Miller Professor of Law and Economics; Co-director of the Richard P....

Kristine Schlaman

KPMG LLP
Prior to her passing, Kristine K. Schlaman was a Senior Tax Manager with KPMG, LLP in their Washington National Tax Practice. Prior to joining KPMG, Ms. Schlaman was an Attorney-Adviser, Office of...

Mike Schlect

Deloitte
Mike joined Deloitte Tax LLP in 2008 and has practiced in our Private Wealth industry since joining. He helps clients achieve their personal wealth and charitable objectives. He specializes in...

John G. Schmalz, Esq.

PricewaterhouseCoopers LLP
John G. Schmalz is a Managing Director in PricewaterhouseCoopers Washington National Tax Services. Mr. Schmalz consults with clients and practice offices on issues involving the federal taxation of...

John W. Schmehl, Esq.

Dilworth Paxson PLLC
A Partner, Chair, Tax Group, and Senior Leadership Team Member at Dilworth Paxson LLP, John Schmehl advises clients on tax aspects of mergers and acquisitions; spin-off, split-off, and split-up...

Niklas Schmidt, TEP, Esq.

Wolf Theiss
Dr. Niklas J.R.M. Schmidt is head of Wolf Theiss' firm-wide Tax Practice Group. He is admitted both as a lawyer and as a tax adviser. Before joining the firm, Niklas worked for several years at a...

Jeffrey Schoenblum

Vanderbilt University School of Law
Centennial Professor of Law at Vanderbilt Uniersity, Professor Schoenblum has established himself as one of the world's preeminent scholars and experts on cross-border private wealth transfers. In...

Susanne Schreiber

Bär & Karrer AG
Susanne Schreiber is a partner at Bär & Karrer AG and co-heads the tax department.

Mark Schuette, CPA

BDO USA LLP
Mark Schuette is the leader of BDO's US Transfer Pricing practice. He has over thirty years of experience consulting with clients on business, accounting, tax and valuation issues. Prior to joining...

Dan A. Schulder

Cozen O'Conner
Dan A. Schulder is a Shareholder in Cozen O’Connor and resident in its Harrisburg Office. His practice involves all aspects of federal, state and local taxation and represents clients in tax...

Adam D. Schurle

Stoel Rives LLP
Mr. Schurle is an Associate at Stoel Rives LLP's Minneapolis offices. His practice focuses on a variety of federal, state and local tax issues, including entity formation, corporate mergers and...

Daniel Schwartz, Esq.

Greensfelder Hemker & Gale, PC
Dan Schwartz is an Officer of Greensfelder Hemker & Gale, PC, and a former member of the Firm’s Board of Directors. He has practiced primarily in the employee benefits area since 1977 and has...

Jason D. Schwartz, Esq.

Cadwalader, Wickersham & Taft LLP
Jason Schwartz is a partner in the Tax Group of Cadwalader, Wickersham & Taft LLP. Jason represents banks, funds, investment managers, insurers and other parties in connection with tax issues...

Eileen Scott, Ph.D.

PricewaterhouseCoopers LLP
Eileen is an international tax services director with PricewaterhouseCoopers's Washington National Tax Services office, where she is a member of the firm's national inbound team, focusing on...

Joseph P. Sebik, CPA

Siemens Corporation
Joseph Sebik is CPA registered in New York and is a Director of Tax Reporting at Siemens Corporation where he is responsible for specialized tax reporting for tax-oriented leasing and financial...

Dr. Michael Sedlaczek

Freshfields Bruckhaus Deringer LLP
Michael Sedlaczek is a Tax Partner in the Vienna, Austria office of Freshfields Bruckhaus Deringer, where he specializes in structuring national and global M&A transactions. He also advises...

Ellen Seiler Brody, Esq.

Roberts & Holland LLP
Ellen Seiler Brody, for more than 20 years, has represented U.S. and international clients on complex transactions. Working with multinational corporations, high net worth individuals, and foreign...

Scott L. Semer, Esq.

Torys LLP
Scott Semer is a tax partner in Torys’ New York office. He advises pension plans and Sovereign Wealth Funds on investments in the United States and around the world.

Kavita Sethia Gambhir, Esq.

Deloitte Haskins & Sells LLP
Kavita Sethia Gambhir is a Senior Manager (Transfer Pricing) with Deloitte in their Mumbai, India office. She has broad experience with more than 11 years in the field of transfer pricing direct...

Rajiv G. Shah

Rajiv G. Shah, B.Com, F.C.A., University of Bombay (1980), Fellow of the Institute of Chartered Accountants of India, Member of International Taxation and Taxation Committee of Bombay Chartered...

James R. Shanahan

PricewaterhouseCoopers LLP
James R. Shanahan is a retired partner in the Washington National Tax Services office of PricewaterhouseCoopers where he served as the global leader of the firm's Research and Development...

David H. Shapiro

PricewaterhouseCoopers LLP
David H. Shapiro is a principal in the international tax practice of PwC, and is resident in the firm’s Washington National Tax office.  His practice focuses on the federal tax rules applicable to...

Minal Sharma , Esq.

Deloitte Haskins & Sells
Minal Sharma is a Senior Manager with Deloitte’s India team with significant experience advising clients on transfer pricing matters. She worked for over four years in the Firm's Corporate and...

Daniel N. Shaviro

New York University School of Law
The Wayne Perry Professor of Taxation and New York University School of Law, Daniel Shaviro is among the nation’s leading legal scholars on tax policy. Before entering law teaching, he spent three...

William G. Shenkir, Ph.D., CPA

University of Virginia, McIntire School of Commerce
William G. Shenkir is William Stamps Farish Professor of Free Enterprise at the University of Virginia's McIntire School of Commerce. He was dean of the McIntire School from 1977 to 1992, and was...

Ernest (Pat) Shriver

Fafinski Mark & Johnson, P.A.
Mr. Shriver is a corporate, transactional and intellectual property attorney, focusing on small to medium sized privately-held businesses. Pat's practice includes advising clients on choice of...

David Shurberg

Ernst & Young LLP
Mr. Shurberg serves both private equity and corporate clients considering investments in the banking and capital markets, asset management, and insurance sectors. His practice spans the life cycle...

Douglas L. Siegler, Esq.

Venable LLP
Doug Siegler is a partner in Venable's Tax and Wealth Planning practice. An American College of Trust and Estate Counsel Fellow with more than 30 years of experience, Mr. Siegler advises individuals...

Klaus Sieker, Dr.

Flick Gocke Schaumburg
Klaus Sieker is a tax partner at Flick Gocke Schaumburg. He heads the Frankfurt office. His practice focuses on international transactions, re-organizations, joint ventures, transfer pricing and the...

Steven R. Sieker, Esq.

Baker & McKenzie LLP
Steven Sieker is a former law clerk to the Supreme Court of Canada and joined Baker & McKenzie's office in Hong Kong in 1998. His specialties are Hong Kong and regional tax advisory work and...

Gretchen T. Sierra, Esq.

Deloitte Tax LLP
Gretchen T. Sierra is Managing Partner-Washington National Tax — International Tax services in Deloitte's Washington National Office. She aids U.S. and foreign multinationals on a broad range of...

Sidney Silhan, CPA, CMA, MST, JD

Ernst & Young LLP
Sid Silhan, a National Tax Partner in Ernst & Young’s Indirect State and Local Tax Practice, resides in their Atlanta office. Sid is also the National Leader of Ernst & Young’s State...

Todd Simmens, CPA, Esq.

BDO USA LLP
Todd Simmens is BDO’s National Managing Partner of Tax Risk Management. Todd is responsible for managing tax risk issues for the firm, including tax return preparer issues, client-related practice...

Marc A. Simonetti

Eversheds Sutherland LLP
A Partner with Sutherland Asbill & Brennan LLP in New York, Marc Simonetti's practice focus is state and local taxation. From controversy to consulting, Marc advises clients on matters across...

Peter Sjögren, Esq.

PSSAB
Peter Sjögren is a Partner/Founder at Peter Sjögren Advokat AB, which was started in 2011. He concurrently the chairman of Moretime Professional Services AB, Navichain Solutions AB and PFC Clinic...

Georgiana J. Slade, Esq.

Milbank, Tweed, Hadley & McCloy LLP
Georgiana J. Slade is a partner in the New York office of Milbank, Tweed, Hadley & McCloy and is Practice Group Leader of the firm’s Trusts and Estates Group.      Ms. Slade focuses her practice...

Eric B. Sloan, Esq.

Gibson, Dunn & Crutcher
Eric Sloan is a partner in the New York office of Gibson, Dunn & Crutcher and a member of the Firm’s Tax Practice Group. With more than 25 years of broad transactional and structuring...

Annette B. Smith, CPA

PricewaterhouseCoopers LLP
Annette Smith is a partner and leader of the Federal Tax Services group of the Washington National Tax Services (WNTS) practice, specializing in accounting method issues. In this role, she advises...

Diann Smith

McDermott Will & Emery
Diann Smith focuses her practice on state and local taxation and unclaimed property advocacy. Diann advises clients at any stage of an issue, including planning, compliance, controversy, financial...

L. Murphy Smith

Texas A&M University - Corpus Christi
Dr. Lawrence Murphy Smith, CPA is a Professor of Accounting Texas A&M University-Corpus Christi. His teaching and research focus on international accounting, information technology, and ethics....

Pamela A. Smith, CPA, Ph.D.

Northern Illinois University
Pamela A. Smith, CPA, Ph.D., is the KPMG Professor of Accountancy at Northern Illinois University. She earned her MBA from the University of Texas at Dallas, Ph.D. from the University of North...

Richard G. Smith

Hawley Troxell Ennis & Hawley LLP
Mr. Smith is a Partner at Hawley Troxell Ennis & Hawley LLP's Boise office. His practice focuses on the representation of taxpayers in state and federal tax planning and in tax disputes in state...

Laurie C. Smith

Robinson Bradshaw
Ms. Smith is an attorney at Robinson Bradshaw & Hinson P.A.'s Charlotte office.   Her practice currently focuses on mergers and acquisitions and joint ventures in the health care arena.  She...

George H. Soba, Esq.

Deloitte Tax LLP
George H. Soba, is a Principal and founder of the Southeast Transfer Pricing Practice at Deloitte Tax LLP. He was formerly a Senior Attorney-Advisor in the IRS Brooklyn District Counsel Office where...

Horacio E. Sobol, CPA

PricewaterhouseCoopers LLP
Horacio E. Sobol is a partner with PricewaterhouseCoopers LLP. During his 25+ years with Pwc, Mr. Sobol has specialized in Taxation of Mergers and Acquisitions, General Corporate Taxation, and...

Celia A. Soehner, Esq.

Morgan Lewis & Bockius LLP
Celia A. Soehner is an associate at Morgan Lewis & Bockius LLP. She focuses her practice on advising public companies with respect to corporate governance, federal securities laws, stock...

Manuel F. Solano

Ernst & Young LLP
Manuel is the partner in charge of the International Tax Services (ITS) group in Latin America for Ernst & Young as well as the tax managing partner of Ernst & Young's tax subpractices in...

Andrew P. Solomon

Sullivan & Cromwell
Andrew Solomon has been a partner in Sullivan & Cromwell’s Tax Group since 1992. He has a broad-based practice, involving both tax planning and dispute resolution. Mr. Solomon served as managing...

Mark F. Sommer, Esq.

Frost Brown Todd LLC
Mr. Sommer is a Member at Frost Brown Todd LLC's Louisville office, where he Chairs its Tax & Benefits Practice and leads the Firm's Tax and Incentives Practice. His practice focuses on state,...

Kevin Spencer, Esq.

McDermott Will & Emery LLP
Kevin Spencer is a partner in the law firm of McDermott Will & Emery LLP, and is based in Washington, D.C., office. For the last 15 years, Kevin has advocated for his clients in complicated tax...

Richard L. Spinogatti

Proskauer Rose LLP
Richard Spinogatti is a senior counsel in the Litigation Department of Proskauer Rose LLP. Rich has more than 40 years of experience in federal and state courts in New York and other jurisdictions...

A. L. (Lorry) Spitzer, Esq.

Ropes & Gray
A Partner with Ropes & Gray, Lorry Spitzer's practice focuses on the taxation of nonprofit organizations, especially colleges, universities and health-care organizations. Lorry previously worked...

Gary D. Sprague, Esq.

Baker & McKenzie LLP
Gary D. Sprague, a 30-year veteran of international tax law and a partner in Baker & McKenzie's Palo Alto office, focuses his practice on international corporate tax planning and advice, tax...

Craig R. Springfield

Davis & Harman LLP
As a partner with Davis & Harman LLP, Craig Springfield specializes in insurance company and product taxation and working generally on Federal tax matters. He practices extensively in the areas...

Eva Stadler

WOLF THEISS Rechtsanwälte GmbH & Co KG
Dr. Eva Stadler is a Senior Associate with Wolf Theiss in Vienna, having been with the firm since 2010. She specialises in private clients, international tax law, taxation of financial instruments...

James E. Stangroom

Baker Tilly Virchow Krause, LLP
Jim Stangroom oversees consulting engagements involving complex transactions, accounting, auditing, insurance, investment funds, and SEC matters. He has more than 30 years of accounting, auditing,...

Daniel L. Stanley

Honigman, Miller, Schwartz and Cohn LLP
 A partner with Honigman, Miller, Schwartz and Cohn LLP, Daniel Stanley is a seasoned tax appeals attorney with significant experience representing taxpayers in various aspects of state and local...

Lisa M. Starczewski, Esq.

Buchanan Ingersoll Rooney PC
Lisa Marie Starczewski is a shareholder in the tax department at Buchanan, Ingersoll & Rooney. She practiced tax law with Morgan, Lewis & Bockius and Schnader, Harrison, Segal & Lewis,...

Sanford W. Stark, Esq.

Morgan, Lewis & Bockius LLP
A Partner with Morgan Lewis, Sanford W. Stark focuses on federal tax controversy and litigation. He counsels on a range of complex domestic and international issues, including a substantial emphasis...

Samuel P. Starr, CPA, Esq.

Bloomberg Tax
Before joining Bloomberg BNA as a tax specialist consultant, Sam Starr served as a tax partner and Chief Tax Officer for PricewaterhouseCoopers LLP (USA).  During his years at PwC, Sam served as...

Marina Stavropoulou

G.S. Kostakopoulos & Associates Law Firm
Ms. Stavropoulou began her professional career with an internship (stage) in the European Commission in Brussels. She served as Director of the Directorate of Legal Services of the Hellenic...

Ira B. Stechel, Esq.

Akerman LLP
A Tax Partner  in the New York office of Akerman LLP, Mr. Stechel represents corporate, partnership and individual clients in the areas of income tax and benefits planning as well as tax...

David A. Stein, Esq.

Withers Bergman LLP
David leads the Withers LLP's Wealth Planning practice group in the US. His practice involves tax, trust and estate planning for wealthy US and international families, with particular emphasis on...

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...

Reva B. Steinberg

BDO USA LLP
Reva B. Steinberg, CPA, is a retired partner in the national SEC department of BDO Seidman, LLP where she was a key member of BDO's Derivative Implementation Group. Ms. Steinberg has served on...

Gregory E. Stern, Esq.

Law Offices of Gregory E. Stern
Greg Stern has been a practicing attorney since 1980. In addition to his private law practice, Greg is a Director and owner of SSA/Parenting Options and provides legal services for agency clients,...

Glenn L. Stevens

University of Maryland University College
Glenn L. Stevens taught finance courses at Franklin & Marshall College, Lancaster, Pennsylvania, from 1995 through his retirement in June 2007. Before serving on the Franklin & Marshall...

Matthew A. Stevens

Ernst & Young LLP
Matthew Stevens is a principal in the National Tax Department of Ernst & Young LLP. He specializes in the taxation of international and domestic financial transactions. He has served as Special...

Ray N. Stevens

Parker Poe Adams & Bernstein LLP
Having previously served as Director of the SC Department of Revenue, a Judge on the SC Administrative Law Court, and Director of the SC Attorney General’s Tax Division, Ray Stevens now represents...

Thomas F. Stockdale, CPA

Grant Thornton LLP
Thomas Stockdale is a Director in the Stratetic Federal Tax Services pratcice, concentrating in inventory and accounting methods. His areas of specialization include accounting method changes, LIFO...

Phillip A. Stoffregen, Esq.

KPMG LLP
Philip A. Stoffregen was an international tax principal with KPMG's Washington National Tax office until his retirement. He currently works as a U.S. tax counsel for KPMG Canada.

Garry B. Stone, Ph.D.

Stone Economic Consulting LLC
Dr. Stone is the global and U.S. leader of PricewaterhouseCoopers' transfer pricing practice. Dr. Stone has directed and performed numerous analyses of intercompany pricing and economic valuation...

Christopher G. Stoneman, Esq.

Christopher G. Stoneman, B.A. (law), Cambridge University (1949); LL.B., University of Virginia (1957); M.A., New York University (1989); member, New York and Vermont Bars; lecturer, Vermont Law...

William P. Streng

University of Houston Law Center
Professor Streng received his bachelor's degree from Wartburg College and his law degree from Northwestern University School of Law. He teaches federal income taxation, corporate tax, international...

Andrew Stumpff, Esq.

Butzel Long
Andrew Stumpff is a Shareholder based in Butzel Long’s Ann Arbor office, practicing in the areas of employee benefits and executive compensation law. Mr. Stumpff advises many employers, as well as...

David E. Stutzman

Seward & Kissel LLP
David E. Stutzman is a member of the Trusts and Estates and Charitable Organizations Group of Seward & Kissel LLP. Mr. Stutzman has been practicing law since 1988 and focuses primarily in the...

Joanne Su

Ernst & Young - China
Joanne Su is the Asia Pacific Transfer Pricing Markets Leader of Ernst & Young and a Senior Transfer Pricing Partner in Ernst & Young's member firm in China.

Chris Sullivan, Esq.

Rath, Young and Pignatelli, P.C.
Mr. Sullivan is a Shareholder at Rath Young and Pignatelli, P.C.'s Concord office. He also serves as the firm's Treasurer and a member of its Executive Committee. His practice focuses on New...

Matthew J. Sullivan, Esq.

Deloitte Tax LLP
Matthew Sullivan is a Managing Director at the Washington National Tax Office of Deloitte Tax LLP.  Matt specializes in partnership taxation, with an emphasis on the use of partnerships in mergers...

John E. Sullivan III, Esq.

Sullivan & Sullivan, Ltd
John E. Sullivan III is a founding member of Sullivan & Sullivan, Ltd. His practice areas include asset protection planning, estate planning, business planning, related tax issues,...

Dirk J. J. Suringa, Esq.

Covington & Burling LLP
Dirk Suringa is a Partner in the Washington, D.C. law firm of Covington & Burling LLP, practicing in the areas of international tax planning and controversies.  Mr. Suringa advises clients...

Amy L. Sutton

Deloitte Tax LLP
Amy Sutton is a partner of the Passthroughs Group in the Washington National Tax Office of Deloitte Tax LLP and works in the Houston office. She specializes in partnership taxation with an emphasis...

H. Kirt Switzer, Esq.

Latham & Watkins LLP
Kirt Switzer is a tax partner in the San Francisco and Silicon Valley offices of Latham & Watkins.  His practice focuses on federal taxation of corporations and partnerships in a variety of US...

Thomas D. Sykes, Esq.

The Law Offices of Thomas D. Sykes LLC
The Managing Member of The Law Offices of Thomas D. Sykes LLC in Chicago, Thomas Sykes focuses his practice on tax compliance and controversies, including tax litigation in all forums. He has a...

Karen Syrylo, CPA

Altus Group US Inc., State & Local Tax and Advisory
Ms. Syrylo is a sole practitioner and former “Big 4” CPA firm partner, based in Baltimore. Her practice focuses on major aspects of multistate taxation, including income/franchise taxes, sales/use...