Abraham Leitner

Abraham Leitner is a partner in the tax group of the New York office.  Abe has planned numerous cross-border transactions for U.S. and foreign individuals and corporations.  He has structured international joint ventures involving real estate investments in the U.S. and abroad, and has advised multinational corporations on cross-border mergers and acquisitions.  Among the clients he has represented are insurance companies, hedge funds, real estate developers, real estate investment trusts (REITs), assisted living providers, manufacturers, and wealthy individuals.

Abe has written numerous articles and speaks frequently on international tax topics.  He served as an Editor of the Journal of Taxation and has written articles for the Journal.  He has also written articles for the Journal of Taxation of Global Transactions, the Metropolitan Corporate Counsel, and Tax Notes.  Abe is a member of the Foreign Activities of US Taxpayers Committee of the Tax Section of the American Bar Association, as well as the Inbound U.S. Activities of Foreign Taxpayers and the "Outbound" Foreign Activities of U.S. Taxpayers Committees of the Tax Section of the New York State Bar Association.  Abe is also a member of the International Fiscal Association.

A summa cum laude graduate of Touro College, Abe received his J.D. from Columbia University, where he was a Harlan Fiske Stone Scholar and an editor of theColumbia Business Law Review.  He received his LL.M. (Taxation) from New York University.  Abe joined the firm as a partner in 2006.

 

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Taxation

Representative Work

Click above to view representative work

 

American Bar Association
New York State Bar Association
International Fiscal Association

 

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Selected Thoughts on the Pending Protocol to the U.S.-Canada Income Tax Treaty

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Selected US Tax Developments - New Canada-US Protocol Contains Hybrid Entity Surprises

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Publication - Canada-U.S. Investment: Canadian Tax Perspective. How the New Canada-U.S. Treaty Protocol Affects Business Enterprises.

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IRS Announces That Certain Distributions by U.S. REITs to Foreign Investors Will Be Taxable

 

New York, 1996

 

Touro College, B.S. (summa cum laude) 
Columbia University, J.D. (Harlan Fiske Stone Scholar) 
New York University, LLM (Taxation)