Kristin Mikolaitis.

• Position: Nestle USA Inc. tax counsel - Interview

When Kristin Mikolaitis first took a tax policy class in college, it "knocked my socks off," she says. "That was when I first understood that tax is one of the primary tools for shaping economic and social policy in the United States--for showing which activities and people are valued, which behaviors are encouraged, and which are not."

Mikolaitis, tax counsel and head of tax controversy and transfer pricing at Nestle USA Inc., still finds the policy side of tax fascinating but confesses that she has a much greater appreciation for tax procedure than she expected when she was in school.

Impact of the TCJA

Like many tax practitioners, she says, it is challenging to anticipate the potential application and impact of certain provisions in the Tax Cuts and Jobs Act (TCJA) in the absence of regulatory guidance. "In many respects," she explains, "the TCJA created a sea change for corporate taxpayers, without answering all of the questions needed to maximize taxpayer understanding and compliance. I'll be interested to see which provisions, if any, are changed in the short, medium, and long term."

Mayer Brown Experience

Before joining Nestle, Mikolaitis spent her entire career in the tax controversy and transfer pricing practice group at Mayer Brown, first as an associate and then as a partner. Here's her take on that part of her journey: "My experience there was invaluable. At the most basic level, I learned how to litigate complex, high-stakes tax cases and how to navigate and effectively resolve matters at Exam and Appeals. Not surprisingly, that involved a great deal of learning about procedural and technical tax issues. But, as significantly, it also involved learning about the importance of good, honest storytelling; how to collaborate with and lead people with different personalities; and that very little is more satisfying at work than contributing to the achievement of a hard goal with a team you trust."

In terms of professional accomplishments, Mikolaitis is proud to have made partner at Mayer Brown, in a practice group full of friends and colleagues whom she respects and was grateful to learn from and with.

The Nestle Experience

At Nestle, Mikolaitis is enjoying being exposed to a wider variety of tax issues, on a more regular basis, than she was in private practice. "I'm also enjoying learning about the business from colleagues around the globe," she explains.

Mikolaitis joined Nestle in August 2018 and TEI shortly after, so she is...