Corporate and international taxation expert witness with over 38 years of experience in public accounting and industry, this Certified Public Accountant provides analysis in matters involving complex corporate tax structures, consolidated groups, cross-border transactions, and tax authority disputes. The expert has provided consultation and deposition testimony as a tax expert witness and serves as an independent contractor offering tax and business expertise in support of litigation matters. The work focuses on the technical application of domestic and international tax law in corporate mergers, acquisitions, reorganizations, and divestitures. The expert holds a Master of Business Administration with specialization in Accounting, an Advanced Professional Certificate in Taxation, and a Bachelor of Science in Economics.

The expert has led global tax functions for publicly traded multinational corporations, directing worldwide tax planning, compliance, audit management, and strategic structuring initiatives. Responsibilities have included oversight and supervision of U.S. consolidated tax groups, management of tax sharing arrangements, drafting and negotiation of purchase and sale agreements, technology agreements, and tax allocation provisions, and securing domestic and foreign government rulings in connection with reorganizations and cross-border transactions. The expert has managed federal, state, local, and foreign tax audits from examination through protest and formal appeals, including coordination with outside counsel and tax authorities.

Technical competencies include U.S. GAAP, domestic and international tax law, consolidated group management and compliance, international tax structuring, audit defense, business legal matters, and risk avoidance. The expert has extensive experience structuring taxable and tax-free reorganizations, cross-border capital structures, debt and equity transactions, partnership vehicles, treaty-based fund flows, and special purpose offshore entities. Engagements have involved due diligence, acquisition financing support, and integration planning for complex multinational transactions. In addition to corporate leadership roles, the expert has served in academic positions at the graduate and undergraduate levels, teaching tax and accounting and developing original coursework. The expert’s opinions are grounded in years of practical leadership in multinational tax operations combined with experience providing independent tax and business analysis in litigation-related contexts.