Formerly Director of Taxes of a New York Stock Exchange-listed high tech multinational (which was then one of the world’s largest software concerns), Professor Karayan is a tax attorney with a "Big 8" CPA firm background. Currently he teaches at Woodbury University, where he Chaired the Departments of Accounting & IT for several years. Professor Karayan has remained active outside academia with service on public and private Boards, as well as testifying as an expert witness in complex business litigation. He also has co-authored several books on taxation – notably Strategic Business Tax Planning (Wiley) -- and published articles in journals ranging from The Tax Advisor to the Marquette Sports Law Review, as well as the AICPA’s Corporate Taxation Insider. Long interest in multistate taxation, he authored the first 2 chapters of in Lexis/Nexis Matthew Bender’s treatise, State and Local Taxation. These explore fundamental limits on state and local taxes under U. S. Constitutional law and state Constitutional law. He also is a co-author of Swenson, et al., State & Local Tax Planning (J. Ross & Sons), which is used as a text in several graduate accounting and law school programs.