Darby has received the accolade for his article: 'As the World Churns - Avoiding Tax Planning Disaster by Steering Around Section 197's Anti-Churning Rules.'

The article in question describes ways to keep mergers and acquisitions from running afoul the anti-churning rules of Code section 197.

"Mr. Darby possesses the extremely rare skill of being able to write technical tax articles that are interesting, insightful and fun to read," the award letter stated.

"We call Jay our Mark Twain of tax writers," said Gary Brown, president of WorldTrade Executive, Inc. "Jay's articles are always favorites of our audience."

Other recent articles by Darby in Practical Tax Strategies include: 'Attack (by the US) on the 'Killer B'' (about IRS efforts to shut down a popular technique for repatriating foreign earnings); 'An Intimate Look at Arm's Length" (examining proposed changes to the regulations governing cost sharing agreements),' and 'Twelve Rules for Surviving an IRS Audit'.

This is the second year that Tax Strategies has praised Darby's writing. Last December, he was awarded 'Best International Tax Article-2006' for the article 'Where to Park Your Intellectual Property' (about tax efficient strategies to locate IP assets in low-tax jurisdictions).

Darby is a Shareholder in the Boston office of Greenberg Traurig, LLP, where he specializes in tax law, corporate representation and intellectual property. He is also a lecturer at Boston University Law School in its Graduate Tax Program, and an Adjunct Professor at Bentley College in its Masters of Taxation Program.

WorldTrade Executive, Inc., publishes international business advisories, books and periodicals, including Practical US/ International Tax Strategies, Practical China Tax Strategies, Practical Latin American Tax Strategies, and Russian Petroleum Investor. The company is headquartered in Concord, Massachusetts.