David Makso is a partner in the Tax practice of Paul Hastings and is based in the firm’s New York office.

Mr. Makso’s practice focuses on corporate, partnership, and international taxation. He primarily advises U.S. and foreign-based clients on cross-border tax planning.

Mr. Makso received a J.D. from Northwestern University and an LL.M. in Taxation from New York University. He also holds an LL.B. from La Universidad Rafael Urdaneta in Venezuela. Mr. Makso is admitted to practice in New York, the District of Columbia, and Venezuela.


  • The Legal 500 USA, International Tax (2021-2022)
  • The Legal 500 USA, Us Taxes: Non-Contentious (2021-2022)

Engagement & Publications

  • ANEFAC - CAINTRA US Tax Reform Seminar – February 2018
  • Private Equity Investments in Brazil Through FIPs, Latin American Law & Business Report, Volume 20, Number 10 (October 2012)
  • Tax Treatment of Dividend Equivalent Payments under New Temporary and Proposed IRS Regulations, Bloomberg Law Reports, Corporate Counsel, Vol. 3 No. 3 (March 5, 2012)

Practice Areas



Arabic (Standard)


District of Columbia Bar
New York Bar


New York University School of Law, LL.M. 2006
Northwestern University Pritzker School of Law, J.D. 2005
Universidad Rafael Urdaneta, LL.B. 2001

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