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Daniel Nicholas

Partner, Tax

danielnicholas@paulhastings.com
Washington, D.C.+1 202 551 1750

Daniel Nicholas is a partner in the Tax Department of Paul Hastings and is based in the firm’s Washington, D.C. office.

Recognized by Legal 500 as a Next Generation Partner for Tax: Financial Products, Daniel focuses on worldwide finance, capital markets and derivatives transactions. His practice includes debt instruments (such as debt modifications and restructurings, interest deductibility, tax fungibility and withholding), asset-based financing transactions (such as securitizations and receivable based borrowing) and derivatives (such as convertible debt and prepaid forward contracts). He also advises on international tax planning and transactions as well as the taxation of financial products. In addition, Daniel represents global and domestic insurance and reinsurance companies with respect to various cross-border and domestic transactions.

EDUCATION de

Georgetown University Law Center, LL.M., 2010

University of Virginia, School of Law, J.D., 2006

University of Virginia, B.A., 2002

REPRESENTATIONS de

Banking and Finance
  • Asurion in numerous offerings, including a $3.3 billion incremental first and second lien facility; $1.2 billion first lien term facility; a $1.18 billion incremental first lien term facility to fund the prepayment of a portion of the outstanding new B-7 term loans.

  • Campbell Soup in a $1.85 billion senior unsecured revolving facility.

RECOGNITION de

  • Next Generation Partner, Tax: Financial Products

    Legal 500

  • Rising Star, World Tax

    International Tax Review

PAST ENGAGEMENTS de

  • "Securitisation transactions, what’s next after receivables and do taxes play a role,” IBA’s 14th Annual London Finance and Capital Markets Conference, Speaker
    JANUARY 20, 2025
  • “Contingent Interest Provisions in Modern Credit Agreements,” American Bar Association’s Virtual 2024 Fall Tax Meeting, Speaker
    SEPTEMBER 27, 2024