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2. Marco Teórico y Metodológico

2.1. Enfoque conceptual

3.3.2.5. Encadenamientos Productivos

Corporate Partner, Fried Frank Harris Shriver & Jacboson LLP

Barry P. Barbash

Partner, Willkie Farr and Gallagher LLP; Head of the Firm’s Asset Management Group

Dan M. Berkovitz

Partner, Wilmer Cutler Pickering Hale & Dorr, LLP

Kenneth J. Berman

Partner, Debevoise & Plimpton LLP

Bradley Bondi

Partner, Cadwalader, Wickersham & Taft LLP

JonMarc P. Buffa

Senior Trial Attorney, Commodity Futures Trading Commission

Marc B. Dorfman

Chief Hearing Officer of the PCAOB

Daniel F. Duchovny

Special Counsel, Office of Merger and Ac- quisitions, Division of Corporation Finance, U.S. Securities and Exchange Commission

David M. Estabrook

Associate Chief Accountant, U.S. Securities and Exchange Commission

Joseph E. Gilligan

Partner, Hogan Lovells LLP

Cesar Sebastian Gomez Abero

Chief, Office of Small Business Policy

John D. Graubert

Partner, Covington and Burling LLP

Kathleen Hamm

Managing Director, Promontory Financial Group, LLC

Mark D. Higgins

Director, Commodities Compliance, Adjunct Professor of Law

Philip S. Khinda

Partner, Steptoe & Johnson LLP

Alan M. Lieberman

Litigation Counsel, Division of Enforce- ment, U.S. Securities and Exchange Commission

Veronique Magnier

Professor of Law, University of Paris XI

Jeffrey Maletta

Partner, K & L Gates LLP

William Massey

Partner, Covington and Burling LLP

Charles R. Mills

Partner, K&L Gates LLP

Donna Norman

Counsel to the Director of Enforcement, U.S. Securities and Exchange Commission

Nicholas Panos

Senior Special Counsel, Office of Mergers and Acquisitions, U.S. Securities and Exchange Commission

Marlon Q. Paz

Partner, Locke Lord LLP

Mark S. Radke

Counsel, Schiff Hardin LLP

Michael J. Reedich

Special Counsel, U.S. Securities and Exchange Commission

Michael J. Rosenthall

Associate, Arnold & Porter LLP

Donald F. Santa

President and CEO, Interstate Natural Gas Association of America

Corey A. Schuster

Senior Counsel, United States Securities & Exchange Commission

Paula Cagnacci Sherman

Branch Chief, Office Compliance Inspec- tions and Examinations, U.S. Securities and Exchange Commission

James G. Silk

Partner, Asset Management Group, Willkie Farr & Gallagher LLP

Mark R. Spivak

Partner and the global co-head of the Proj- ect Finance practice at Vinson & Elkins LLP

Barry N. Summer

Associate Director, U.S. Securities and Exchange Commission

Stephanie Tsacoumis

General Counsel, Consumer Product Safety Commission

Steve Varholik

Attorney, Division of Enforcement, U.S. Securities and Exchange Commission

John Vasily

Partner, Debevoise & Plimpton LLP

Karen E. Woody

Business Fraud Associate, Cadwalader, Wickersham & Taft LLP

Taxation Amie J. Ahanchian

Managing Director, KPMG LLP

Natanya H. Allan

Partner, Cochran & Owen, LLC

James Clark Armitage

Of Counsel, Caplin & Drysdale, Chartered

Lawrence M. Axelrod

Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service

Rafic H. Barrage

Partner, Baker & McKenzie LLP

John P. Barrie

43 Edward J. Beckwith

Partner, Baker & Hostetler LLP

Dennis P. Bedell

Senior Counsel, Miller & Chevalier Chartered

Ray Beeman

Tax Counsel and Special Advisor for Tax Reform, U.S. House of Representatives

Christopher J. Bellini

Partner, Fried, Frank, Harris, Shriver & Jacobson LLP

David B. Blair

Partner, Crowell & Moring, LLP

Mark A. Borges

Principal, Compensia, Inc.

Chris P. Bowers

Partner, Skadden, Arps, Slate, Meagher & Flom LLP

William P. Bowers

Senior Counsel, Office of the Assistant Secretary of the Treasury for Tax Policy, U.S. Treasury Department

Joshua T. Brady

Partner, Bingham McCutchen LLP

Kyle Nelson Brown

Special Counsel, Office of Chief Counsel, Tax Exempt and Government Entities, IRS

Boyd J. Brown II

Benefits Tax Counsel, Intel

The Honorable Ronald L. Buch Jr.

Judge, U.S. Tax Court

Christopher W. Call

Attorney (Income Tax & Accounting) at IRS Office of Chief Counsel

Richard A. Capino

Principal, National Tax Department, Ernst & Young LLP

Brandon Cash Carlton

Principal at Ernst & Young’s National Tax Department in Federal Tax Services

Robert T. Carney

Senior Counsel, Florida Power & Light Co.

Douglas W. Charnas

Partner, McGuire Woods LLP

Nathan Clukey

Trial Attorney, U.S. Department of Justice, Tax Division

Bryan P. Collins

Partner, Deloitte Tax LLP

Stephen Comstock

Manager, Tax Policy, API

Nicole Crighton

Principal, KPMG LLP

Robert J. Crnkovich

Principal, National Tax, Ernst & Young LLP

David B. Cubeta

Member, Miller & Chevalier Chartered

David J. Curtin

Partner, Bingham McCutchen LLP

Lloyd De Vos

Senior Partner, De Vos & Co PLLC

Bruce Decker

Director, Mergers and Acquisitions Tax, PriceWaterhouseCoopers LLP

Ellis Duncan

Director, Graduate Tax Program, George- town University Law Center

Dawn M. Duncan

Ernst & Young LLP

James L. Eggeman

Assistant Chief Counsel, Pension Benefit Guaranty Corporation

Henry Charles Eickelberg

Vice President, Human Resources & Shared Services, General Dynamics Corporation

Andrew M. Eisenberg

Partner, Jones Day

Peter I. Elinsky

Former National Partner-in-charge, Com- pensation and Benefits, KPMG LLP

Todd A. Ellinwood

Trial Attorney, U.S. Department of Justice, Tax Division, Southern Criminal Enforce- ment Section

David M. Ernick

Principal, Transfer Pricing Practice, Pricewa- terhouseCoopers LLP

Marianne Evans

Senior Manager, Washington National Tax, State and Local Tax, KPMG LLP

William M. Evans

Attorney Advisor, Office of Benefits Tax Council, U.S. Department of Treasury

Thomas F. Field

Founder of Tax Analysts

Caryn D. Finley

Trial Attorney, U.S. Department of Justice, Tax Division, Southern Criminal Enforce- ment Section

M. Grace Fleeman

Senior Technical Reviewer, IRS Office of As- sociate Chief Counsel (International)

Jeffrey A. Friedman

Partner, Sutherland Asbill & Brennan LLP

Richard D. Fultz

Executive Director, Tax Controversy and Risk Management Services, Ernst & Young LLP

Craig A. Gerson

Principal, PricewaterhouseCoopers LLP

Timothy Gillis

Partner-In-Charge, KPMG LLP’s State & Local Tax Practice

Israel Goldowitz

Chief Counsel, Pension Benefit Guaranty Corporation

Graham R. Green

Attorney, Internal Revenue Service

Donald M. Griswold

Partner, Crowell & Moring LLP

John W. Gunn

Former Partner, Ernst & Young LLP

John E. Harrell

Senior International Tax Counsel

H. Carter Hood

Partner, Ivins, Phillips & Barker, Chartered

Jasper A. Howard

Partner, Linklaters LLP

Gary R. Huffman

Partner, Vinson & Elkins LLP

Kenneth A. Jeruchim

Attorney, Office of Associate Chief Counsel (International), Internal Revenue Service

Alison Jones

Tax Manager, National Tax Department, Ernst & Young, LLP.

Alan Kaden

Partner, Fried, Frank, Harris, Shriver & Jacobson LLP

Sam Kamyans

Attorney, Vinson & Elkins

Brian P. Kaufman

Director of Tax Audits and Tax Counsel, Capital One Financial Corporation

Yoram Keinan

Carter Ledyard & Milburn LLP

Ryan J. Kelly

Attorney (Tax), Associate Chief Counsel (International), Branch 6, Internal Revenue Service

The Honorable Kathleen Kerrigan Kevin M. Keyes

Managing Director, Washington National Tax, KPMG LLP

Andrew R. Kintzinger

Counsel, Hunton & Williams LLP

David H. Kirk

Executive Director, Personal Financial Services, Ernst & Young’s National Tax Department

Gordon Klepper

VP and Senior Counsel, Marriott Interna- tional, Inc.

Jeffrey W. Kroh

Principal, Groom Law Group

The Honorable Albert G. Lauber, Jr.

Judge, United States Tax Court

Scott M. Levine

Partner, Jones Day

Alan C. Levine

Chief Counsel, Office of Tax and Revenue, Office of Chief Financial Officer, District of Columbia

Natan J. Leyva

Principal, Ernst & Young LLP

Stephanie A. Lipinski Galland

Partner, Williams Mullen, P.C.

Robert Liquerman

Principal, KPMG LLP

Brian S. Masterson

Director, Washington National Tax, Butler, Snow, O’Mara, Stevens & Cannada, PLLC

Daniel Mayo

Principal, KPMG LLP

Glenn C. McCoy

Director, KPMG LLP

Saul Mezei

Associate, Bingham McCutchen LLP

Joseph Mikrut

Partner, Capitol Tax Partners

Martin L. Milner

Partner, McDermott Will & Emery, LLP

Bernard E. Moens

Principal, Global Structuring/ Inbound Tax Group, PricewaterhouseCoopers LLP

Keith A. Mong

Shareholder, Buchanan Ingersoll & Rooney PC

Anne E. Moran

Retired Partner, Steptoe & Johnson, LLP.

Fred F. Murray

Managing Director, Tax Risk Management, Grant Thornton LLP

Walter Nagel

Partner, Crowell & Moring LLP

Brian J. O’Connor

Partner, Venable LLP

The Honorable Peter J. Panuthos

Chief Special Trial Judge, U.S. Tax Court

Joseph M. Pari

Former Partner, Linklaters LLP

John R. Paliga

Member, Gordon Feinblatt LLC

Mark Poerio

Partner, Employment Department, Paul, Hastings, Janofsky & Walker LLP

Robert S. Pomerance

Counsel to the Chief Judge of the United States Tax Court

Ross E. Poulsen

Associate, Jones Day

Scott H. Rabinowitz

Director, Federal Tax Services, Pricewater- houseCoopers

Bryan A. Rimmke

Manager, EY National Tax Department

Christopher S. Rizek

Member, Caplin & Drysdale, Chartered

“Tax law and policy affects virtually everyone and every organization. There is

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