New York and Tri-State Taxation Conference Webcast Part 2

• Karl Frieden is the Vice President/General Counsel of the Council On State Taxation (COST). Karl’s responsibilities at COST include managing its amicus program with numerous briefs submitted annually to state Supreme Courts and the U.S. Supreme Court. He leads COST’s advocacy program on state tax legislation and regulation relating to federal tax reform. He is also responsible for developing research studies for COST and its affiliate
• the State Tax Research Institute (STRI)
• including the recently published “The impact of imposing sales taxes on business inputs” (with EY); “The Best and Worst of State Sales Tax Systems: COST Scorecard on Sales Tax Simplification, Uniformity, and Exemption of Business Inputs” (with Fred Nicely); “Where in the World is Factor Representation For Foreign-Source Income?” (with Joseph Donovan); State Taxation of GILTI: Policy and Constitutional Ramifications” (with Donovan, Hogroian and Wood); and ‘The Impact of Federal Tax Reform on State Corporate Income Taxes” (with EY). Prior to joining COST, Karl was a tax partner with Ernst & Young and before that a tax partner with Arthur Andersen. Earlier in his career, he was the Deputy General Counsel of the Massachusetts Department of Revenue. Karl has had extensive experience with most types of state and local taxes and with global income and indirect taxes. Karl has spoken on state and local and global tax issues at business, government and tax policy forums in the US, Europe and Asia. He has frequently testified before state legislatures and the US Congress on state tax policy issues. Karl is an Adjunct Professor of Law at the Georgetown University Law Center where he co-teaches a course on “Survey of State and Local Taxation.” He is the author of numerous articles on state and local taxation; and wrote the book, Cybertaxation: The Taxation of E-Commerce (CCH 2000) – the first comprehensive book written on the taxation of the digital economy.

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Harry P. Leonard, Assistant Commissioner, Office of Tax Audit, New York City’s Department of Finance – Tax Planning and Policy Division, since May 21, 2012.He has been a tax practitioner with over 30 years of experience, serving in both corporate and professional services roles. For the past 20 plus years, he has concentrated his professional efforts to State and Local taxes, particularly to multi-state strategic planning, mergers and acquisitions, audit defense, and financial accounting. He is a graduate of NYU Law School, where he was awarded a Masters in Taxation (LL.M.). He also earned the degree of Doctors of Law at NY Law School, and a B.A. from The City University of New York, Queens College.