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David R. Hardy

David R. Hardy

Partner, Taxation

Key Contact: Canada/U.S. Cross-Border Tax Planning

Contact Information

tel: 212.991.2563


New York

Bar Admission

New York, 1976

  • New York University Law School, LL.M. (Taxation)
  • Georgetown University Law School, J.D.
  • Reed College, B.A. (Phi Beta Kappa)

David’s practice focuses on corporate and international tax including the tax issues affecting corporations in the energy industry. He has been involved in cross-border merger transactions, including public company stock acquisitions, joint ventures, project financings, cross-border security issuances, inbound and outbound securities, real estate and private equity partnerships. David is the past President of the International Tax Institute in New York, past chair of the Taxation Committee of the International Bar Association and a longtime member of the Executive Committee of the NYS Bar Tax Section. In addition, he is a frequent speaker at tax conferences and frequently writes on various topics. He has been the principal author of a number of NYS Bar Tax Section reports on subjects including the base erosion and anti-abuse tax, the anti-double dip finance provisions, the anti-hybrid provisions of the U.S.-Canada treaty, the non- recognition rules regarding the outbound transfers of intangible property, and the consistency principle in tax treaty interpretation.

    • Developed and implemented a multi-billion dollar tax advantaged intragroup restructuring for a major publicly traded North American company
    • Structured a multi-billion dollar combination of two U.S. groups of a public European company
    • Advised on a $400 million intragroup debt relief transaction with beneficial SRLY consequences
    • Structured a seven billion dollar cross border acquisition of intangible and operating assets

  • Best Lawyers in America: Recognized in Tax Law
  • Who’s Who Legal: Recognized in Corporate Tax (International); Advisory (International)
  • Super Lawyers Magazine: Recognized in Tax

  • International Tax Institute, President (2008 - 2010)
  • International Bar Association - Taxation Committee, Chair (2006 - 2007)
  • New York State Bar Association Tax Section, Executive Committee 2004 – 2018, Tax Treaties Committee, Chair
  • ABA Infrastructure and Regulated Industries Section, Taxation Committee, Past Chair

  • Chair, State Aid Cases, IBA Annual Meeting, Rome (October 10, 2018).
  • Tax Liability Insurance, Mohegan Sun (May 15, 2018).
  • Tax Reform Impact on Supply Chains, International Tax Institute (April 10, 2018).
  • Chair of U.S. International Tax Reform, IBA Annual Meeting, Washington, D.C. (October 19, 2016).
  • Tax Treaty Topics, New York Bar Summer Meeting (July 11, 2015).
  • BEPS Action 4 on Related Party Interest, 44 BNA Tax Management International 279 (May 8, 2015).
  • Corporation’s Fair Share; Inversions, REITs, MLPs and Tax Reform, A.B.A. IRIS Infrastructure (Winter 2015).
  • Ethical and Reputational Risks of International Tax Planning, International Bar Association Annual Meeting, Tokyo, Japan (October 24, 2014).
  • Ethical and Reputational Risks of International Tax Planning, IBA Tokyo (October 24, 2014).
  • Foreign Tax Credit Splitters, New York State Bar Summer Meeting, Washington (July 21, 2012).
  • Out Bound Transfers of Intangibles, New York State Bar Summer Meeting (July 10, 2010).
  • Repatriation Restructurings, New York State Bar Tax Section Annual Meeting, New york City (January 27, 2009).
  • Avoiding Anti-Hybrid Rule in Canada/U.S. Treaty, A.B.A. Winter Meeting, New Orleans (January 9, 2009).
  • Foreign Tax Credits and Products Used in Conjunction with These Credits, Taxation of European & US Cross-Border Financial Products Workshop, London (May 2008).
  • Assignment of Corporate Opportunities – The Migration of Intangibles, Tax Notes 527 (July 28, 2003).
  • A Company Without a Country: The Dual Consolidated Loss Regime, Tax Notes 747 (July 20, 1999).