Overview
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.
Recognitions
- The Legal 500 USA, International Tax (2021-2022)
- The Legal 500 USA, Us Taxes: Non-Contentious (2021-2022)
news
- Paul Hastings Advises Underwriters and Dealer Managers on $3 Billion Senior Notes Offering and Concurrent $1.75 Billion Cash Tender Offer by Celanese US Holdings LLC - August 17th, 2023
- Paul Hastings Advised CVC Credit in Largest Ever Global CLO Equity Fund - July 6th, 2023
- Paul Hastings Advised Artemis Real Estate Partners in the Formation of Artemis Real Estate Partners Fund IV - June 20th, 2023
- Paul Hastings Advised Alidade Capital in Formation of Alidade Capital Fund V - January 1st, 2023
- Paul Hastings Advised Atlas Capital Group in Formation of Atlas Capital Investors VI - November 1st, 2022
- The Sterling Organization Closes New Industrial/Logistics-Focused Real Estate Fund - August 19th, 2022
- Grupo Televisa Completes Early Settlement of Capped Tender Offer for Three Series of Outstanding Notes - August 15th, 2022
- Paul Hastings Represents Arrangers and Funds in £2 Billion Acquisition of Ultra plc - August 9th, 2022
- Artemis Real Estate Partners Closes $1 Billion Healthcare Real Estate Fund - July 1st, 2022
- Moove Acquires PetroChoice from Golden Gate Capital - May 23rd, 2022
- Generate Capital Makes Equity Investment in Conasa Infraestrutura S.A. - January 6th, 2022
- Transtelco Completes Successful Third Party Tender Offer for Maxcom Notes - November 11th, 2021
- US aerospace and defence supplier Cobham acquires UK rival Ultra Electronics - August 18th, 2021
- Méliuz Completes $227 Million Follow-On Equity Offering - July 21st, 2021
- Três Tentos Agroindustrial Completes $255 Million IPO - July 15th, 2021
- Nemak Issues EUR 500 Million Sustainability-Linked Bonds - July 7th, 2021
- Nemak Issues $500 Million of Sustainability-Linked Senior Notes - June 23rd, 2021
- Boa Safra Sementes Completes $79 Million Brazilian IPO - June 4th, 2021
- Metalsa Issues $300 Million of Sustainability-Linked Senior Notes - April 23rd, 2021
- AGP Group Announces Long-Term Partnership with BDT Capital Partners - April 23rd, 2021
Recognitions
- Paul Hastings Advises on LatinFinance 'Deals of the Year' Award - February 8th, 2022
- Recognized by Bonds & Loans Latin America & Caribbean Awards 2021 - November 1st, 2021
- LatinFinance Awards Paul Hastings Awards for Syndicated Loan of the Year and Structured Financing of the Year - January 12th, 2017
insights
- Proposed IRS Regulations Significantly Curtail Impact of Section 956 for U.S. Corporate Borrowers - November 5th, 2018
- European Tax Update - March 15th, 2018
- Tax Reform Impacts Lenders and Borrowers - March 14th, 2018
- Tax Reform Provides New Tax Benefits to Unincorporated Businesses - January 12th, 2018
- Real Estate Related Provisions of the Tax Reform Act - January 9th, 2018
- The Tax Cuts and Jobs Act Makes Significant Changes to Taxation of Business Operations - January 8th, 2018
- The International Provisions of the GOP Tax Reform Act - December 28th, 2017
- Tax Cuts and Jobs Act Significantly Impacts Individual Taxation Provisions - December 26th, 2017
- Treasury Issues New Guidance on Registration-Required Obligations and Registered Form Rules - September 26th, 2017
- Gain on Foreign Partner’s Redemption of U.S. Partnership Interest Not Subject to U.S. Tax - July 25th, 2017
- European Tax Update 2017 - April 27th, 2017
- New Rules Significantly Impact Disclosure Obligations of Certain Wholly Owned Foreign Subsidiaries - December 23rd, 2016
- Final and Proposed Regulations Address U.S. Property Held by CFCs in Transactions Involving Partnerships - November 11th, 2016
- Proposed Regulations Target Outbound Transfers of Foreign Goodwill or Going Concern Value - October 2nd, 2015
- Certain FATCA Effective Dates Extended by Notice 2015-66 - September 22nd, 2015
- Treasury Proposes Five Major Changes to the U.S. Model Tax Treaty - August 4th, 2015
- New IRS Notice Extends Timelines and Provides Additional Guidance Regarding FATCA - July 17th, 2013
- New ISDA Protocol Clarifies FATCA Withholding Responsibilities - August 29th, 2012
- FATCA: Summary of Key Developments - July 2nd, 2012
- IRS Issues Proposed Regulations on the Foreign Account Tax Compliance Act - February 28th, 2012
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)