Mark Nebergall


McDermott Will & Emery


Mark Nebergall advises clients on all aspects of tax policy with respect to software transactions at state, federal and international levels. He also works with McDermott’s tax controversy team handling tax litigation where he brings his former experience as a litigator for the US Department of Justice, Tax Division. Mark combines tax policy and tax litigation skills to help solve client tax problems holistically.  

Mark has served as President of the Software Finance and Tax Executives Council, a trade association providing software industry focused public policy advocacy in the areas of tax, finance and accounting. Previously, he was Vice President for Tax and Finance Policy for the Software Publishers Association (now the Software and Information Industry Association) and Special Trial Counsel for the Tax Division of the US Department of Justice. Mark has participated with the National Tax Association's Communications and Electronic Commerce Tax Project and has served as an advisor to the Advisory Commission on Electronic Commerce. Mark is co-author of “Sales and Use of Taxation of Cloud Computing,” a Tax Management Portfolio by the Bureau of National Affairs.


  • Successfully negotiated a cloud computing amendment to the Digital Goods and Services Tax Fairness Act before the House Judiciary Committee’s Subcommittee on Regulatory Reform, Commercial and Antitrust Law (passed by voice vote)