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Alexander M. Lee Partner, Tax Department
Los Angeles T 1(213) 683-6160 F 1(213) 996-3160
San Diego T 1(858) 458-3000
Alexander Lee is a partner in the Tax practice of Paul Hastings and global co-chair of Attorney Development. Mr. Lee heads the transactional tax practice in Los Angeles and handles transactional tax matters for the firm’s domestic and international offices. 

Mr. Lee concentrates his practice in mergers, acquisitions, capital markets, and lending and finance, with an emphasis on complex international corporate transactions in Asia. He has experience dealing with large multinational corporations and emerging technology companies on a broad range of corporate and tax issues.

Recent Representations

Mr. Lee has advised on the tax aspects of a number of significant transactions including the representation of:

Mergers and Acquisitions

  • Shuanghui International Holdings Ltd., China's largest meat manufacturer in its US$7.1 billion acquisition of Smithfield Foods Inc.
  • Ardea Biosciences in its US $1.26 Billion sale to AstraZeneca;
  • Marvel Entertainment in its US$4 billion sale to The Walt Disney Company in a tax-free reorganization;
  • Applied Micro Circuits Corporation in its US$4.5 billion acquisition of MMC Networks, Inc.;
  • Platinum Equity and its various affiliates, in its acquisition from Textron Inc., of its Fastening Systems business segment and eventual sale to CVC Asia Pacific and Standard Chartered Private Equity Ltd.;
  • Jacobs Engineering in its $913 million acquisition of the construction business of Anglo-Norwegian Conglomerate Aker Solutions

Capital Markets

  • BBMG, a state-owned enterprise controlled by the Beijing Municipal Government, on its HK$6.8 billion global offering comprising a Hong Kong public offer and an international offering (UBS, Macquarie and J.P. Morgan were underwriters);
  • Advised Citigroup, Morgan Stanley and UBS as the underwriters on the US$1.05 billion global offering and IPO of Longfor Properties on the Main Board of the Hong Kong Stock Exchange;
  • Represented J.P. Morgan, Citi, Credit Suisse and Deutsche Bank as the underwriters on the US $1.68 Billion IPO of Haitong Securities, the second largest securities firm in China;
  • Citigroup Global Markets Asia Limited (Citi) and Deutsche Bank AG, as bookrunners and joint lead managers on the HK$2.1 billion IPO of China Vanadium Titano-Magnetite Mining Company Limited on the Main Board of the Hong Kong Stock Exchange;
  • China Rongsheng Heavy Industries, in its approximately US$1.8 billion Hong Kong IPO and global offering

Corporate Finance

  • InterGen in its Global $3.4 Billion Debt Recapitalization transaction;
  • Dubai World in its US$5.1 billion investment in MGM MIRAGE pursuant to a public tender offer and joint venture;
  • Wells Fargo Capital Finance, LLC on its $980 million credit facility to refinance BumbleBee Foods LLC in connection with its acquisition by Lion Capital;
  • China SCE Property in an offering of a 5 year RMB 3.1 billion synthetic offshore renminbi bond


Accolades and Recognitions

Recognized in the fields of domestic and international taxation in various publications including:

  • Chambers USA
  • Chambers Global
  • Legal 500 (Domestic and International)
  • Los Angeles Magazine (Super Lawyers)


Speaking Engagements and Publications

  • “Tax Issues in Taxable Acquisitions of Private Companies” (2011)
  • “A Little Knowledge Can Be a Good Thing: Practical Strategies For Investment in the United States, Europe and Asia” (2009)
  • “A Systematic Approach to the Purchase and Sale of Small Businesses” (2006)
  • “Exit Right: Recent Developments and Techniques in S Corporation Mergers and Acquisitions” (2002)
  • Frequent speaker on domestic and international corporate and tax matters. Spoken to participants in seminars sponsored by the American Management Association, Alliance for Tax Legal and Accounting, the USC Tax Institute, Lorman Educational Services, the International Society of CPAs, and the Los Angeles and Orange County Bar Associations.


Professional and Community Involvement

  • Adjunct Professor Loyola Law School (International Tax I, Corporate Tax II)
  • Adjunct Professor Chapman Law School (International Tax, Corporate Tax II)


Education

  • New York University School of Law, LL.M., 1998 (Graduate Editor of the Tax Law Review and Tax Law Scholar)
  • University of California at Los Angeles School of Law, J.D., 1996
  • University of California Santa Barbara, B.A., 1992 (high honors, received the University Service award upon graduation)