Portfolio Authors

Scott MacKay

Lockheed Martin Corporation
Scott W. MacKay has been the Vice President and General Counsel of Lockheed Martin IS&GS since 2010. Headquartered in Gaithersburg, Maryland, IS&GS is one of five principal business segments...

Philip MacWilliams, Esq.

Department of Justice
Philip MacWilliams is a Trial Attorney with the U.S. Department of Justice. Prior to his current role, Mr. MacWilliams was an attorney with the law practice of McKee Nelson. He has also served as a...

Jeffrey Maddrey

PricewaterhouseCoopers LLP
Jeff Maddrey is a principal in the Financial Services practice of PwC US. He advises clients on international and financial transactions tax planning issues, with a primary focus on the taxation of...

J. Russell Madray, CPA, CIA, CMA, CFM

The Madray Group Inc.
With more than 25 years of professional experience, including stints at two Big 4 accounting firms, Russ Madray is a nationally-known accounting and auditing thought leader, writer, and advisor...

Robert L. Mahon

Perkins Coie
Mr. Mahon is a Partner at Perkins Coie LLP's Seattle office. He is chair of the firm's State & Local Tax practice, focuses his practice on helping clients minimize state and local taxes and...

F. Steven Mahoney

Manley & Brautigam
Mr. Mahoney is of Counsel at Manley & Brautigam, P.C., based in Anchorage. His practice focuses on energy related federal, state and local tax controversy and planning including project finance...

Diana Maitland

Diana Maitland is a Partner in the Wellington tax practice of Deloitte and leads the Deloitte National Transfer Pricing Group in New Zealand. Diana has more than 20 years of tax experience. Having...

John Majowka, Esq.

CITGO Petroleum
Mr. Majowka is State Income Tax at CITGO Petroleum. He previously served as a Director and worked in state and local taxation at PricewaterhouseCoopers for 11 years. He currently works in the state...

Kirk Maldonado, Esq.

Sherman & Howard LLC
Prior to his death in 2014, Kirk was an attorney with the law practice of Sherman and Howard in Denver, Colorado.  He was a member of the California Bar and early in his career was an Attorney,...

Jacques Malherbe

Simont Braun
Jacques Malherbe is a corporate and tax practitioner. He teaches these subjects and practices as a lawyer at Simont Braun, a law firm based in Brussels. He is the author and co-author of many...

Philippe Malherbe, Esq.

A Partner with Malherbe, Philippe Malherbe has substantial experience in transactions from both the corporate and tax law points of view. He focuses on solving problems through creative structural...

James Randolph Mallek, CPA, Ph.D.

Stevenson University
Licensed as a CPA in the state of Texas, Dr. Mallek has taught undergraduate and graduate financial, managerial, and accounting information courses at the Leventhal School of Accounting at the...

Teresa Maloney, Esq.

Jones Day
A Partner with Jones Day, Terry Maloney advises clients on the federal income tax consequences of domestic and cross-border transactions, with particular emphasis on real estate and real...

Vivek Mande, Ph.D.

California State Univerisy Fullerton
Dr. Mande is the director of the Center for Corporate Reporting and Governance at California State University Fullerton. He was the 2007-2008 PricewaterhouseCoopers Faculty Fellow, the recipient of...

Robert T. Manicke

Stoel Rives LLP
Mr. Manicke is a Partner at Stoel Rives LLP, based in Portland. He heads the firm's Benefits, Tax and Private Client group and focuses on state and local taxation. His transactional practice...

Petri Manninen, VT, LL.M.

Lakiasiaintoimisto Lakituki Oy
Petri Manninen is a co-owner of Lakiasiaintoimisto Lakituki Oy, a law firm based in Helsinki, Finland. Mr. Manninen has 20 years of legal and management experience during which time he has authored...

Elliott Manning

University of Miami
Elliott Manning is Professor of Law Emeritus and Dean's Distinguished Scholar for the Profession Emeritus at the University of Miami School of Law. Before joining the university in 1980, he was an...

George Manousos

PricewaterhouseCoopers LLP
George Manousos is a partner in the Federal Tax Services group of PwC’s Washington National Tax Services (WNTS) practice. In this role, he advises clients on a broad range of general federal tax...

Christine Marciasini, Esq.

Pirola Pennuto Zei & Associati
Christine Marciasini is an attorney with Pirola Pennuto Zei & Associati. Prior to joining PPZA, she was a consultant with Tonon & Associati (2000–2007) and an associate with Alegi &...

Fred O. Marcus

Horwood Marcus & Berk Chartered
Fred O. Marcus is a partner in Horwood Marcus & Berk Chartered, where as chairman of the firm's state and local tax practice group, he concentrates on state tax planning and the resolution of...

James R. Maring, Esq.

Serkland Law Firm
Mr. Maring is an Associate at Serkland Law Firm, based in Fargo. His practice focuses on business taxation, business succession planning, tax controversy, Employee Stock Ownership Plans (ESOPS), and...

Carl M. Markus

Paule, Camazine & Blumenthal, P.C
Mr. Markus is an attorney at Paule, Camazine, & Blumenthal, P.C., based in St. Louis. His practice focuses on advising business owners and businesses on the creation and structuring of business...

Patrick Marley

Osler, Hoskin & Harcourt LLP
A Partner with Osler, Hoskin & Harcourt LLP, Patrick Marley advises on tax issues associated with international tax planning, domestic and cross-border mergers and acquisitions, corporate...

Helen E. Marmoll, Esq.

Helen E. Marmoll Attorney-at-Law
Helen E. Marmoll, owner of Helen E. Marmoll Attorney-at-Law for more than 41 years, is formerly a Tax Division trial attorney with the U.S. Department of Justice. She is a member of the American Law...

Howard Marmorstein, Ph.D.

University of Miami, School of Business
Howard Marmorstein is an Associate Professor of Marketing at the University of Miami where he teaches Marketing Management and Consumer Behavior. Professor Marmorstein received both a B.S. in...

Alson R. Martin

Lathrop Gage LLP
Contributing the Doing Business and Transacting Business section was Alson R. Martin, Esq. Mr. Martin is a Partner at Lathrop and Gage LLP in Overland Park. His practice focuses on the fields of...

James Martin, CPA

PricewaterhouseCoopers LLP
A Managing Director in the National Tax office of PwC for more than 15 years, Jim specializes in inventory accounting methods and leads PwC's retail inventory accounting methods practice.

Mauricio Martínez D´Meza Violante, Esq.

Deloitte Mexico
Mauricio Martinez-D'Meza has been a business tax partner at Deloitte Mexico since October 2002. His areas of expertise include domestic and international tax planning, tax controversy and tax...

Elena Maria Marty-Nelson

Nova Southeastern University Shepard Broad College of Law
Associate Dean for Diversity, Inclusion, and Public Impact & Professor of Law Elena Maria Marty-Nelson joined the NSU Law faculty in 1992. She was promoted to full professor with tenure in 1997....

Samuel M. Maruca, Esq.

Covington & Burling LLP
Sam Maruca has practiced broadly and exclusively in the area of federal income tax since 1983, focusing in recent years on large-case controversies, including complex transfer pricing disputes.  He...

Joseph Maselli, Esq.

PricewaterhouseCoopers LLP
Joseph Maselli is a Director at PricewaterhouseCoopers where he profides advice to clients and prepares formal written submissions to the IRS on a wide variety of procedural, administrative and...

Kent Mason, Esq.

Davis & Harman LLP
Kent advises Davis & Harman LLP clients in the retirement savings area. He works primarily with major employers, large plans, and national vendors of retirement plan services. He is an expert in...

William Mason, IV

Gravel & Shea PC
Mr. Mason is a Partner in the Corporate Department of Gravel & Shea PC, based in Burlington. His practice focuses on mergers and acquisition transactions and other investment activities,...

Dawn Massey, CPA, CGMA

Fairfield University
Dr. Dawn W. Massey is the Interim Associate Dean & Director of Graduate Programs and Professor of Accounting at the Charles F. Dolan School of Business at Fairfield University where she teaches...

Nicholas Mastracchio, Jr., CPA, Ph.D.

University of South Florida
Nicholas J. Mastraccio, 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...

Pilar Mata

Tax Executives Institute
Pilar Mata is Tax Counsel at the Tax Executives Institute in Washington, D.C., where she supports the advocacy and educational efforts of TEI’s members. In this role, Ms. Mata authors amicus briefs...

Steven Mather, Esq.

Mather Kuwada LLP
A Partner with Mather Kuwada in Beverly Hills, California, Steve handles tax audits, investigations, appeals, litigation and collection problems with both the Internal Revenue Service and all...

Mark Matthews, Esq.

Caplin & Drysdale
Mark E. Matthews is a Member in Caplin & Drysdale's Tax Controversies, Tax Litigation, and Exempt Organizations practice groups.  Prior to joining Caplin & Drysdale, Mr. Matthews practiced...

James Maule

Villanova University Charles Widger School of Law
James Edward Maule, Professor of Law, Villanova, has made major contributions to widely used tax treatises such as think and code Tax Management Portfolios, including 560 T.M., Income Tax Basis:...

Todd F. Maynes, Esq.

Kirkland & Ellis LLP
Todd Maynes, a partner in Kirkland's Chicago office, focuses his practice on the tax aspects of debt restructuring, bankruptcy and tax litigation. Todd has served as Chair of the Planning Committee...

Cheri Reither Mazza, Ph.D.

CRM Accounting and Financial Consulting
An independent accounting and financial consultant, Cheri Reither Mazza is the owner of CRM Accounting and Financial Consulting, LLC.  Dr. Mazza is a CPA, CMA, and a CDFA (Certified Divorce...

Todd Y. McArthur, Esq.

PricewaterhouseCoopers LLP
Todd McArthur is a principal in PwC’s Washington National Tax Services practice with the Mergers and Acquisitions group, which helps clients evaluate a variety of possible structures, complex...

Cal McCastlain

Dover Dixon Horne PLLC
Mr. McCastlain is a Member at Dover Dixon Horne PLLC, based in Little Rock. His practice focuses on corporate, business, and tax law, including work in agriculture matters. He serves as general...

Harrison McCawley, Esq.

Prior to his death in 2008, Harrison McCawley was an attorney in the Tax Division of the U.S. Department of Justice from 1955 to 1960. For the next twelve years he served as a staff attorney with...

John McCoy, Esq.

Arent Fox LLP
John C. McCoy, is a retired Partner with Arent Fox, LLP.

James E. McDermott

Holland & Knight LLP
James E. McDermott is a partner in Holland & Knight's Boston office and serves as the Section Leader for the firm's Business Section. He concentrates his practice in tax and business...

Joel McDonald

Industrial Investors Capital Management Limited
Joel McDonald graduated summa cum laude from the University of Alabama with a Bachelor of Science degree in Accounting. He obtained his law degree from the University of Virginia School of Law,...

Kathleen McEligot, CPA

Deloitte & Touche LLP
Ms. McEligot is a tax partner at Deloitte Tax LLP, with over 36 years of professional experience. She specializes in corporate taxation, with extensive experience in the financial services,...

Roger McEowen, Esq.

Iowa State University
Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he is also the Director of the ISU Center for Agricultural Law and Taxation....

Ruth Ann McEwen, CPA, Ph.D.

Florida International University
Dr. McEwen serves as Associate Dean and Director, School of Accounting at Florida International University. She has taught Financial Accounting at the Intermediate and Doctoral levels for more than...

John McGown Jr.

Hawley Troxell Ennis & Hawley LLP
Mr. McGown is Of Counsel at Hawley Troxell Ennis & Hawley LLP's Boise office. He has over 30 years of experience practicing law, focusing on a broad range of tax-related areas. He has taught...

John E. McGrady, III

Buchanan Ingersoll & Rooney PC
John E. McGrady, III concentrates his practice on employee benefits and executive compensation matters, including qualified and supplemental retirement plans, equity-based compensation arrangements,...

Richard P. McHugh, Esq.

Porter Wright Morris & Arthur LLP
Rich McHugh is a Partner in the Washington, D.C. office of the Potomac Law Group, PLLC where he focuses his practice in all areas of employee benefits law, including qualified and non-qualified...

Megan McLaughlin Kirmil, Esq.

IRS Office of Chief Counsel
Megan McLaughlin Kirmil is an Attorney (Income Tax & Accounting) with the IRS Office of Chief Counsel. Prior to her current position, she was a Senior Manager in the National Tax Office, Federal...

Neelu Mehrotra, MSPA MST EA

Ernst & Young LLP
Neelu Mehrotra is an Executive Director in National Tax at Ernst & Young where she is focused on Quantitative Services in the International Tax practice. She has extensive experience assisting...

Robert Merten

Pillsbury Winthrop Shaw Pittman LLP
Mr. Merten is an Associate at Pillsbury Winthrop Shaw Pittman LLP's Sacramento office. His practice focuses on advising clients on an array of state and local tax issues, from planning and...

Daniel Messing, Esq.

Ernst & Young LLP
Daniel Messing is an Executive Director of International Tax Services in Ernst & Young’s Tysons, Virginia office. Daniel advises on a wide number of international tax issues, including...

B. Lafe Metz

Buchanan Ingersoll & Rooney PC
Mr. Metz is the chair of Buchanan Ingersoll Rooney PC's real estate practice group, based in Pittsburgh. His practice focuses on commercial real estate transactions, finance, land use, development...

Thomas Meyer, CFA

Horst Frisch Incorporated
Tom Meyer joined Horst Frisch as an Analyst in 1992 and, after completing his M.B.A., rejoined the firm as an Associate in 1997. He became a Director in 2004 and a Managing Director in 2006. 

Saul Mezei, Esq.

Morgan, Lewis & Bockius LLP
A Partner with Morgan Lewis, Saul Mezei represents clients at all stages of federal tax controversy, from audit and administrative appeals to trial and judicial appeals. Saul mainly focuses on...

Louis Mezzullo, Esq.

Withers Bergman LLP
A Consulting Partner with Withers Bergman LLP, Louis Mezzullo’s principal areas of practice are Taxation, Estate and Business Succession Planning, and Employee Benefits.  He was on the faculty of...

Maria Milathianaki

G. S. Kostakopoulos & Associates
Education: Ph.D. in Greek Company Law, Faculty of Law, National and Kapodistrian University of Athens LL.M. in German Law, Ludwig-Maximilians University, Munic Bachelor of...

Edouard Milhac

CMS Bureau Francis Lefebvre
Edouard Milhac is a partner of CMS Bureau Francis Lefebvre, practising in the international tax group. From 1994 to 2000, Edouard practised in the New York office of CMS Bureau Francis Lefebvre....

Brett J. Miller

Bingham Greenebaum Doll
Mr. Miller is a Partner and Co-Leader of the Federal Tax Team at Bingham Greenebaum Doll LLP's Indianapolis office. He is a member of the firm's Tax & Employee Benefits Department and Real...

David S. Miller, Esq.

Proskauer Rose LLP
David Miller is a partner in the Tax Department. David advises clients on a broad range of domestic and international corporate tax issues. His practice covers the taxation of financial instruments...

Joel Miller, Esq.

Miller & Miller LLP
With the firm of Miller & Miller LLP, Joel E. Miller was previously a Law Secretary to Honorable Harold R. Medina, Judge, U.S. Court of Appeals for the Second Circuit from 1956–1957. He was...

Martin B. Miller, Esq.

Miller & Miller LLP
think and code Tax Management Portfolios:

Michael Miller, Esq.

Roberts & Holland LLP
A Partner with Roberts & Holland LLP, Michael J. Miller has provided U.S. tax advice to domestic and international clients for more than 20 years. Working with foreign clients, he has structured...

Nicholas Miller

Hawley Troxell Ennis & Hawley LLP
Mr. Miller is a Managing Partner for Hawley Troxell Ennis & Hawley LLP, based in Boise. His practice focuses on corporate transactions, securities offerings, securities law, and municipal bond...

Elizabeth Minnigh, Esq.

Buchanan Ingersoll & Rooney PC
A Shareholder at Buchanan Ingersoll & Rooney PC, Elizabeth Carrott Minnigh focuses her practice on trusts and estates, charitable organizations, social enterprise organizations, art law,...

Steven M. Mintz, Ph.D.

California Polytechnic State University
Known as “The Ethics Sage” to many with a reputation as an expert in ethics, Dr. Steven Mintz is a Professor Emeritus from Cal Poly State University in San Luis Obispo. He received the Accounting...

Luis Fernando Miranda

Landwell PricewaterhouseCoopers Tax & Legal Services, S.L.
Luis Fernando Miranda is a Partner with PricewaterhouseCoopers in Spain where he specializes in internatioal tax. He is a former Professor, Universidad Central de Venezuela, Caracas and a former...

Jerrie V. Mirga

Economic Consulting Services, LLC
Jerrie Mirga joined Economic Consulting Services in 1986 as an Economist.  She became Senior Economist in 1987, and in 1997 she became Director, Transfer Pricing and Customs.  In her current...

Mark Mitschow, Ph.D.

SUNY Geneseo
Mark Mitschow teaches primarily financial accounting courses including Principles, Intermediate I and II, and Advanced Accounting. His research interests are in the areas of business ethics,...

Bernard Moens, Esq.

PricewaterhouseCoopers LLP
Bernard Moens is a Principal at PricewaterhouseCoopers LLP in New York, where he leads the international tax U.S. inbound practice.

Michael C. Moetell, Esq.

Winston & Strawn LLP
Michael Moetell is a tax partner in the Winston & Strawn LLP’s New York office who concentrates his practice in domestic and international tax matters.

Stefan Moller, Esq.

Kim & Chang
Stefan L. Moller is a foreign attorney practicing in Kim & Chang's Tax Department since 1994. 

Yoko Mondelaers

Stad Antwerpen
Yoko Mondelaers is an auditor for Stad Antwerpen. She was a manager in the transfer pricing practice of Deloitte Touche Tohmatsu's Belgian member firm. She has gained broad experience in various...

Gianmarco Monsellato

Taj Société d'Avocats
Gianmarco Monsellato advises leading European, Japanese, Korean and US multinational companies in transfer pricing and international tax strategies. 

Kevin Moody

Pennsylvania Independent Oil & Gas Association
Kevin Moody is General Counsel and Vice President of Government Affairs for the Pennsylvania Independent Oil & Gas Association (PIOGA). Mr. Moody helps to guide PIOGA’s efforts to continue the...

Peter Moons, Esq.

Loyens & Loeff
Peter Moons is a partner in the tax practice of Loyens & Loeff Luxembourg since 2004, with a focus on corporate tax advice for multinationals and funds, in particular private equity funds, their...

Cynthia Moore, Esq.

Dickinson Wright PLLC

David Moore, Esq.

Allied World Assurance Company
David is Vice President at Allied World Assurance Company.

Steven D. Moore

Jackson Walker LLP
Mr. Moore is a Partner at the Austin office of Jackson Walker LLP. His practice focuses on tax, family office, public-private partnerships, aircraft ownership and operation, energy tax, tax...

Kristine Mora

Ernst & Young LLP
Kristine Mora is a member of Ernst & Young LLP's National Tax Department in the Business Tax Services group. She has more than 17 years of experience assisting companies identify, develop and...

Anne E. Moran, Esq.

Georgetown University Law Center 
Ms. Moran was a partner with Steptoe & Johnson, LLP where she advised clients on executive compensation, retirement and benefits issues prior to her retirement.   She is currently an Adjunct...

R. William Morgan

Horst Frisch Incorporated
Bill Morgan rejoined Horst Frisch in January 2015 after serving since October 2011 as the Chief Economist of Transfer Pricing Operations (TPO) in the Large Business & International division of...

Rebecca Morgan

Stetson University College of Law
Professor Morgan is the Boston Asset Management Chair in Elder Law and the Co-Director of the Center for Excellence in Elder Law at Stetson University College of Law, and teaches in Stetson's...

John W. Morrison, Jr.

Crowley Fleck
Mr. Morrison is a Partner at Crowley Fleck PLLP, based in Bismarck. His practices focuses on natural resources, public utilities and commercial law, and he regularly represents clients in both...

Steven F. Mount, Esq.

Squire Patton Boggs
A Partner with Squire Patton Boggs, Steven Mount focuses his practice on tax credit financings including New Markets Tax Credit, Historic Tax Credit and Energy Tax Credit transactions. He also...

Ekaterini Mouzaki

G.S. Kostakopoulos and Associates Law Firm
Ekaterini Mouzaki was admitted to Athens Bar Association in 2000 and joined G.S. Kostakopoulos & Associates Law Firm in 1999, becoming a Partner in 2005.

Ramón Mullerat, Esq.

PwC España
Ramón Mullerat, an international tax partner with PricewaterhouseCoopers Madrid, has over 23 years of experience in international inbound and outbound tax planning. Ramón is the partner in charge of...

Francis A. Muracca III, Esq.

Jones Day
Fran Muracca's practice centers on advising leading middle market privately held business owners on a range of entity structure, transaction, tax, and disposition issues, including self-insured risk...

Christopher P. Murphy, Esq.

Skadden Arps
Mr. Murphy's substantive experience includes a wide range of complex tax issues, including economic substance and business purpose, foreign tax credits, debt/equity, transfer pricing and a variety...

Fred F. Murray, Esq.

University of Florida Frederic G. Levin College of Law
Fred Murray is an attorney (District of Columbia, Maryland, New York, and Texas (Board Certified in Tax Law, Texas Board of Legal Specialization), and various federal courts) and C.P.A. (Maryland...


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