Nir Fishbien
Transactional Tax Attorney · M&A · Capital Markets · Cross-Border
Snapshot
Transactional and international tax counsel for M&A, restructurings, funds and capital-markets deals — Big-Law-quality tax counsel, delivered efficiently and priced for growth. Buy-side and sell-side M&A structuring and drafting, cross-border planning and treaty analysis, and capital-markets tax disclosures.
$35B+ in aggregate deal value (MergerLinks)
Best Lawyers: Ones to Watch — Tax Law (2026)
Doctorate in Tax Law (S.J.D.)
Prior Experience
Sullivan & Cromwell LLP
Tax Associate — M&A, financing arrangements, investments, restructurings and reorganizations.
White & Case LLP
Transactional Tax Associate — public & private M&A, bank M&A, capital-markets tax disclosures, cross-border planning.
Caplin & Drysdale, Chartered
Tax Associate — business investment, transactional and international tax.
Representative Matters
Public M&A
Shutterstock (NYSE: SSTK) — agreement to merge with Getty Images (NYSE: GETY). $3.7B
Mitsubishi UFJ Financial Group — sale of U.S. core regional banking franchise to U.S. Bancorp. $8B
M&T Bank — acquisition of People's United Bank (all-stock). ~$7.6B
BancorpSouth — merger with Cadence. $6B
Columbia Banking System — merger with Umpqua Holdings (all-stock). $5.1B
Citizens Financial Group — acquisition of Investors Bancorp (stock & cash). ~$3.5B
Knoll — combination with Herman Miller. $1.8B
HSBC — sale of U.S. retail banking business to Citizens Bank and Cathay Bank.
Banc of California — acquisition of Pacific Mercantile (all-stock).
Private M&A & Strategic Transactions
DigitalLand Holdings (GDS International) — investment via Series B convertible preferred shares. $1B
Weir Group — sale of oil & gas unit to Caterpillar. ~$405M
Shutterstock — acquisition of Envato Pty Ltd. $245M
Amberjack Capital / Best Trash — sale of Best Trash, LLC to H.I.G. Capital.
Vale S.A. — JV with Anglo American; acquisition of 15% of Anglo American Minério de Ferro Brasil.
Ramudden Global (Triton Fund IV) — acquisition of RSG International.
American Express — acquisition of fintech lender Kabbage Inc.
ConsenSys — acquisition of Quorum Enterprise Blockchain Platform from JPMorgan.
AirHelp Group — equity investment by Abry Partners.
BM Technologies — sale to First Carolina Bank.
Capital Markets & SPACs
Ali Group North America — refinancing of existing debt. $1.75B
Perimeter Acquisition Corp. I — sole book-running manager on upsized IPO. $241.5M
Oaktree Capital — loan to Athenex Inc. $225M
Highview Merger Corp. — initial public offering. $200M
Solarius Capital Acquisition Corp. — initial public offering. $172.5M
BPER Banca S.p.A. — rights offering (Rule 144A / Reg S). €800M
JBS — SEC registration and related NYSE listing.
Hyundai Motor India — book-running lead managers on Rule 144A IPO.
Citizens Financial Group — offering of depositary shares and exchange offers.
Federative Republic of Brazil & Republic of Colombia — SEC-registered debt offerings.
Knoll Inc. — strategic investment by a subsidiary of an industrial-driven European group.
Publications (Selected)
Tax Expenditures and Horizontal Equity: A Present-Day Reassessment, 28 Chapman L. Rev. 43 (2024).
The 1963 OECD Model Tax Convention: Now and Then (with E. Lempert), INTERTAX 51(12) (2023).
Dispute Resolution under Tax Treaties and Beyond (with others), IBFD (2023).
What Would Surrey Say? The Long Reach of Stanley S. Surrey (with R. Avi-Yonah), 86 Law & Contemp. Probs. 187 (2023).
Stanley Surrey, the Code and the Regime (with R. Avi-Yonah), 25 Fla. Tax Rev. 1 (2021).
The Case for Tax Integration and Current-Base Taxation, 11(2) Colum. J. Tax L. 1 (2020).
Federalizing Tax Justice (with R. Avi-Yonah & others), 53(3) Ind. L. Rev. 461 (2020).
The Digital Consumption Tax (with R. Avi-Yonah), INTERTAX 48(5) (2020).
Digital Tax, Consumption Tax, and the Reverse Step Transaction Doctrine, Int'l Tax J. 39 (Oct. 2019).
From Switzerland with Love: Surrey's Papers and the Original Intent(s) of Subpart-F, 38 Va. Tax Rev. 1 (2018).
Once More, with Feeling: The "Tax Cuts and Jobs" Act and the Original Intent of Subpart F (with R. Avi-Yonah), 157 Tax Notes 959 (2017).
Speaking & Other Activities (Selected)
Ya Global and Related Implications — W&C Tax Lunch Series, New York (Jul 2024).
Taxation and Regulation (Roundtable) — SASE Conference, Rio de Janeiro (Jul 2023).
Tax Expenditures & Horizontal Equity — SASE Conference, Amsterdam (Jul 2022).
Tax Expenditures & Horizontal Equity — IBFD Post-Doctoral Meeting, Amsterdam (Feb 2022).
SASE (Accounting, Economics & Law Network) — Manuscripts Reviewer (2021).
Tax Expenditures & Horizontal Equity — Hawaii Accounting Research Conference (Jan 2020).
Tax Expenditures & Horizontal Equity — Max Planck Institute, Munich (Nov 2019).
Tax Expenditures & Horizontal Equity — Boston University Law, Tax Policy Workshop (Sep 2019).
Controlled Foreign Corporation Legislation — WU Vienna, Rust, Austria (Jul 2019).
U.S. Tax Reform & Japan's CFC Rules — Kyoto University, Kyoto (Jul 2018).
Surrey's Papers & the Original Intent(s) of Subpart-F — Michigan Law Junior Scholars Conference (Apr 2018).
The Case for Tax Integration & Dividends-Paid Deduction — IBFD Doctoral Meeting, Amsterdam (Apr 2018); NTA Annual Meeting, Philadelphia (Nov 2017).
The U.S. as a Source State — IBFD Transatlantic Tax Forum Invitational Seminar (Oct 2017).
Education & Credentials
S.J.D., International Tax — University of Michigan Law School (Grotius Fellow).
LL.M., International Tax — University of Michigan Law School (Grotius Fellow; Certificates of Merit in Corporate & International Taxation).
LL.M., International Law (Honors) — Northwestern University Pritzker School of Law.
LL.B., Law & Accounting (Magna Cum Laude) — The Hebrew University of Jerusalem (Dean's Award; Tevie H. Miller Scholarship; Harry Simons Award).
Admissions & Affiliations
New York Bar (2018) · District of Columbia Bar (2022) · U.S. Tax Court (2020) · CPA, Israel (2015) · New York State Bar Association · American Bar Association · IFA (USA Branch) · National Tax Association.