ProfessionalsJeffrey B. Samuels
1285 Avenue of the Americas
New York, NY 10019-6064
A partner and Co-Chair Emeritus of the Tax Department, Jeff Samuels has a practice that covers a broad range of complex international and domestic transactions, including public and private M&A, spin-offs, the organization of and structuring of transactions for investment funds, and partnership and joint venture transactions.
Jeff’s representative clients include Kraft-Heinz, Honeywell, IBM, General Electric, Ingersoll-Rand, Trane Technologies, Qualcomm, Aptiv, Nuance Communications, Restaurant Brands International, Citigroup, ADP, Imagine Entertainment, MacAndrews & Forbes and Virgin Group.
Jeff has been recognized as a leader in tax law in the 2005-2021 editions of Chambers USA, the 2021 edition of Chambers Global, the 2007-2021 editions of The Legal 500 and the 2006-2021 editions of The Best Lawyers in America. In 2022, MergerLinks ranked Jeff as one of the “Top Tax Lawyers in North America.” In 2014, Jeff was named a Law360 Tax MVP of the year and the Tax Department was selected as Practice Group of the Year. According to Chambers USA clients say, “[Jeff] really understands all aspects of tax law, whether it be general corporate tax issues, M&A tax issues, cross-border issues; he really has the ability to help analyze and structure transactions, taking into account all the complexities on the tax side.” The Legal 500 noted that clients appreciate his “seasoned judgment.” Jeff is also the author of the U.S. chapters of The International Comparative Legal Guide to Corporate Tax 2014 and of Real Estate Investment Trusts: A Global Analysis.
Jeff is a member of the New York State and City Bar Associations. He was on the staff of the New York University Annual Survey of American Law and has a Ph.D. in English Literature from Columbia University, where he taught for several years prior to law school.