Amanda Gabai

Amanda Gabai

Counsel, New York

I help fund sponsors, institutional investors and other clients navigate the US tax implications of domestic and cross-border transactions, with a focus on private equity, infrastructure and debt funds. I leverage my experience across industry and private practice to help clients find practical solutions to problems.

Overview

Education and qualifications

Published works and events

Overview

Amanda’s practice covers all aspects of US federal income tax law—including general corporate, partnership and international tax - with a specialty in structuring alternative investment funds, including private equity, infrastructure, real estate, and debt funds. She has experience advising fund sponsors on fund formation, restructurings, financings, and carry plans, as well as addressing concerns of institutional investors with various tax profiles (US taxable, tax exempt, super tax-exempt, non-US and sovereign investors). She has also provided advice regarding tax-efficient structures for financing, capital markets, M&A, private equity and distressed transactions.

Before joining Linklaters, Amanda was the US Head of Tax for DWS Group, a global asset manager with roughly EUR 850B of assets-under-management and 3,500 employees. She previously worked as a senior tax attorney at Deutsche Bank, and as a tax associate at Jones Day. Having worked in both industry and private practice, Amanda uses her unique experience to help clients find practical solutions and manage risk.

Amanda has served on the Board of Directors and Audit Committee of Deutsche Bank Trust Company Delaware; on the board of Risa Jaroslow & Dancers, a non-profit dance organization; and on the advisory boards of NY Shakespeare Exchange, a young theatre company dedicated to making Shakespeare and derivative works accessible to a modern audience; and WLMA, the Women’s Leadership and Mentoring Alliance.

Work highlights

  • DWS Group: advised on the US tax structuring of the group’s flagship alternative asset funds.
  • DWS Group: advised Senior Management on the impacts of US and international tax reform.
  • Deutsche Bank: analyzed the US tax aspects of products offered to external clients, including alternatives funds, mutual funds and ETFs, REITs, derivatives, loans, and tax-equity partnerships.
  • Institute of International Bankers, Tax Committee: advised on comment letters and participated in meetings with Treasury officials regarding proposed tax rules.

Education and qualifications

Amanda holds an LL.M. in Taxation from New York University School of Law and received her Juris Doctorate from UCLA School of Law. She holds a B.A. (magna cum laude) in Sociology from Amherst College.

Published works and events

Amanda was the Coordinating Editor of Bloomberg BNA’s Tax Management Portfolio No. 790-2nd, Corporate Bankruptcy, and No. 791, Corporate Bankruptcy – Special Topics.

Amanda is also a frequent speaker on tax policy developments and structuring considerations at industry conferences and events, highlights of which include:

  • “Elective Pay & Tax Incentives for Eligible Entities 101: The What, When, and How,” Lawyers for Good Government webinar, August 9, 2023.
  • Institute of International Bankers Annual Tax Seminar, Moderator and Planning Committee Member, 2020-2022.
  • “Potential Tax Changes Under the Biden Administration,” International Tax Review’s Women in Tax Conference, March 3, 2021.
  • “Tax Implications of M&A Transactions,” International Tax Review’s Women in Tax Conference, March 1, 2018.