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Dave Lewis

Partner

New York

Lewis Dave
Dave Lewis

Partner

New York

Dave has significant experience in domestic and international tax planning, corporate mergers and acquisitions, private equity transactions, domestic and international joint ventures and global capital markets transactions. He has advised on the U.S. federal income tax aspects of structuring and implementing: global mergers and acquisitions, spin-offs, divestitures, restructurings and bankruptcies, private equity and real estate fund formations and investments, global securities offerings, asset securitizations and cross-border financing. He also has significant experience advising on general tax aspects of financial instruments and derivatives and in global tax planning and cross-border structures.

Dave is ranked as a recommended lawyer in Legal 500 USA.

Experience highlights

Office

New York

Allen & Overy LLP
1221 Avenue of the Americas
New York
NY 10020

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Qualifications

Professional

Admitted: Bar of the State of New York, 2009

Admitted: Bar of the State of Maryland, 1998

Admitted: Bar of the District of Columbia, 1998

Admitted: United States Tax Court, 1999

Academic

LL.M. in Taxation, New York University School of Law, 1998

J.D., cum laude, University of Maryland School of Law, 1997

B.B.A., Emory University, 1994

Recognition

News & insights

Publications: 23 JANUARY 2020

Equity capital markets: navigating the challenges of 2020

2019 was a challenging year for equity capital markets. Proceeds from IPOs fell by over 25% in the UK, and by more than 30% across Europe. A number of political and economic factors, which contributed to pricing uncertainty and market volatility, undoubtedly led to this reduction in activity. 

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Contractural penalties - an important resolution of the Supreme Court

Publications: 20 JANUARY 2020

Contractural penalties - an important resolution of the Supreme Court

In its resolution dated 20 November 2019, the Supreme Court concluded that an agreement must not provide for a contractual penalty in the event a party rescinds such agreement due to the other party’s failure to perform its financial obligation towards it (III CZP 3/19). 

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Abstract image of metal

Publications: 13 JANUARY 2020

The von der Leyen Commission

The European Commission led by Ursula von der Leyen took office on 1 December 2019, following changes required as a result of the European Parliament rejecting three of the candidate Commissioners originally put forward. 

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Publications: 15 AUGUST 2018

Allen & Overy Advises WillScot Corporation on Completed $1.2 billion Acquisition of Modular Space Holdings, Inc.

​NEW YORK – Allen & Overy represented WillScot Corporation (the “Company”) with respect to its completed acquisition (the “Acquisition”) of Modular Space Holdings, Inc. (“MS Holdings”), the parent holding company of Modular Space Corporation (d/b/a “ModSpace”), for a total purchase price of approximately $1.2 billion.

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