Tax Policy Challenges in the 21st Century

S. IX List of Authors

Kuralay Baisalbayeva

Kuralay Baisalbayeva completed her Bachelor of Science in Business Administration and Accounting (BSc) at the KIMEP University in Almaty, Kazakhstan and graduated with honors (cum laude). She has worked as a tax consultant specialized in corporate taxation at Ernst & Young in Astana.

Balim

Balim received a master’s degree in accounting from the University of Indonesia in Jakarta, Indonesia. He has been working for the Indonesian Tax Authority since 1991. Currently he is a transfer pricing auditor supervisor at the Indonesian Tax Authority.

Laura Cristina Barrios Altafulla

Laura Cristina is a Panamanian attorney. She obtained her bachelor’s degree in law and political science from the Universidad Católica Santa María La Antigua (Panama) and graduated magna cum laude. In the past three years she worked at the International Taxation Unit in Panama’s tax administration and also as a member of Panama’s tax treaty team.

Guilhem Calzas

Guilhem Calzas obtained a degree in corporate taxation at the Aix-en-Provence University (France) in 2007 and received a degree in intellectual property law at the Paris Assas University (France) in 2008. He has been a member o...