David Miller > Proskauer Rose LLP > New York, United States > Lawyer Profile
Proskauer Rose LLP Offices
11 TIMES SQUARE
NEW YORK, NEW YORK 10036-8299
NEW YORK
United States
David Miller

Work Department
Tax
Position
David Miller is a partner in Proskauer’s Tax Department. David advises clients on a broad range of domestic and international corporate tax issues. His practice covers the taxation of financial instruments and derivatives, private and public REITs, cross-border lending transactions and other financings, international and domestic mergers and acquisitions, multinational corporate groups and partnerships, private equity and hedge funds, bankruptcy and workouts, high-net-worth individuals and families, and public charities and private foundations. He advises companies in virtually all major industries, including banking, finance, private equity, health care, life sciences, real estate, technology, consumer products, entertainment and energy.
David is strongly committed to pro bono service, and has represented more than 500 charities.
David has been consistently recognized by leading industry publications, such as Chambers Global, Chambers USA, Best Lawyers and The Legal 500. Clients surveyed by Chambers USA said, “We bring him in on complex matters because he has the experience and the gravitas.” David is one of 17 lawyers in the United States in The Legal 500’s Hall of Fame for US Tax (non-contentious).
David has taught the taxation of financial instruments at Columbia Law School, and tax policy at New York University School of Law. He is also a frequent author and has written a number of articles and chapters in various tax publications. David is the former chair of the tax section of the New York State Bar Association.
Prior to joining Proskauer, David was a partner at Cadwalader, Wickersham & Taft LLP.
Lawyer Rankings
United States > Tax > US taxes: non-contentious
(Hall of Fame)Proskauer Rose LLP’s transactional tax team has considerable experience handling the full spectrum of corporate and financial taxation matters, with particular strength in the fund formation space. The group is also notably active in the sports sector, recently advising Major League Soccer on several issues, including the signing of soccer legend Lionel Messi by Inter Miami CF. Amanda Nussbaum, with considerable expertise structuring taxable and tax-free M&A, real estate transactions, and capital markets offerings, as well as in sports tax matters, heads the practice in New York. David Miller, also in New York, has broad experience encompassing the taxation of derivatives, private equity and hedge funds, lending transactions, multinational mergers, and workouts, among other issues. Scott Jones in Boston focuses on tax planning for private equity fund managers in relation to fundraising and internal organization matters. He also advises domestic and international investors on investments in venture capital, buyout, and hedge funds. Arnold May and Jeremy Naylor, both in Boston, are well known for advising fund managers and fund sponsors, respectively. Jamiel Poindexter, also in Boston, handles matters involving venture capital, buyout, and secondary funds, as well as other investment partnerships. Alan Parnes retired in April 2023.
United States > Tax > International tax
Proskauer Rose LLP advises on cross-border structuring issues such as withholding tax, permanent establishment risk, transfer pricing consideration, asset and business migrations, anti-deferral regimes, and tax treaty benefit. Team lead Amanda Nussbaum, who sits in the New York office, has significant expertise in structuring tax free and taxable mergers and acquisitions as well as taxation in the sports industry. Also located in New York, David Miller has considerable experience handling matters relating to the taxation of financial products, lending transactions, M&A, hedge funds, and HNWI, in both a domestic and international context whilst Martin Hamilton advises on cross-border investments and structured financing arrangements, and tax-efficient corporate financing techniques. In Los Angeles, Robert Friedman’s practice covers tax advice on public and private mergers, acquisitions, joint ventures, divestitures, private equity fund formation, financial products, and electric and gas utility tax issues. In Boston, Stephen Severo represents corporate, private equity and investment fund clients in connection with all tax-related aspects of their businesses. At the associate level, New York-based Kathleen Semanski and Washington DC-based Yomarie Habenicht, who both advise on a wide range of cross-border transactions, and Boston-based Philip Lenertz, who has particular strengths in the funds space, are notable team members.
Lawyer Rankings
- Hall of Fame United States > Tax > US taxes: non-contentious
- International tax United States > Tax
- US taxes: non-contentious United States > Tax
Top Tier Firm Rankings
- Labor and employment > Employee benefits, executive compensation and retirement plans: design
- Labor and employment > Labor and employment disputes (including collective actions)
- Labor and employment > Labor-management relations
- Industry focus > Sport
- Labor and employment > Workplace and employment counseling
Firm Rankings
- Media, technology and telecoms > Advertising and marketing: litigation
- Insurance > Advice to policyholders
- Investment fund formation and management > Alternative/hedge funds
- Labor and employment > Employee benefits, executive compensation and retirement plans: transactional
- Labor and employment > ERISA litigation
- Dispute resolution > General commercial disputes
- Tax > International tax
- Tax > Not-for-profit (Fortune 1000 private foundations, national trade associations, and charities)
- M&A/corporate and commercial > Private equity buyouts: middle-market (Up to $500m)
- Investment fund formation and management > Private equity funds (including venture capital)
- Real estate > Real estate
- Real estate > Real estate investment trusts (REITs)
- Tax > US taxes: non-contentious
- Intellectual property > Copyright
- Media, technology and telecoms > Cyber law (including data privacy and data protection)
- Labor and employment > Immigration
- Media, technology and telecoms > Media and entertainment: litigation
- Finance > Restructuring (including bankruptcy): corporate
- Antitrust > Civil litigation/class actions: defense
- Dispute resolution > Corporate investigations and white-collar criminal defense
- Environment > Environment: transactional
- Dispute resolution > Leading trial lawyers
- Healthcare > Life sciences
- Media, technology and telecoms > Media and entertainment: transactional
- Investment fund formation and management > Mutual/registered/exchange-traded funds
- Dispute resolution > Securities litigation: defense
- Healthcare > Service providers
- Media, technology and telecoms > Technology transactions
- Intellectual property > Trade secrets (litigation and non-contentious matters)
- Intellectual property > Trademarks: litigation
- M&A/corporate and commercial > M&A: large deals ($1bn+)
- Real estate > Real estate finance
- Dispute resolution > Appellate: courts of appeals / Appellate: supreme courts (states and federal)
- Finance > Commercial lending