Carrie Elliot is a contributing editor to Tax Notes International. She is the author of the series “The Tax Cuts and Jobs Act: A Practitioner’s Resource” and has written on topics as diverse as healthcare, carbon taxes, VAT, tariffs, trade agreements, money laundering, cross-border political activity, and tax accounting. Carrie practiced tax law as a law firm associate and as in-house counsel at a publicly traded company. She has a JD from Vanderbilt Law School and an LLM from New York University and is a certified public accountant and a certified fraud examiner.