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Andrew M. Short

Partner, Tax Department
T 1(212) 318-6018
F 1(212) 230-7631
Andrew Short is a partner in the Tax practice of Paul Hastings and is based in the firm’s New York office. He represents a broad range of domestic and international clients with respect to the tax aspects involved in planning, structuring, and negotiating business operations, transactions, and financings. He has considerable experience in the areas of corporate and partnership taxation as it relates to both operating businesses and investment vehicles, international business tax planning (including CFC and PFIC planning), real estate taxation, mergers and acquisitions, in-bound and out-bound foreign financings, commercial lending equipment leasing (including FSC/ETI transactions and 467 rental structures), project finance, sophisticated financial products, and the application of the unrelated business income tax. 

Professional and Community Involvement

  • Licensed to practice law in the State of New York
  • Member of the Committee on Taxation of Business Entities of the New York City Bar Association


  • Cornell Law School, 1985 (cum laude, Note Editor of the Cornell Law Review)
  • G.W.C. Whiting School of Engineering of the Johns Hopkins University, 1982 (general and departmental honors)