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Natan J. Leyva

Partner

Overview

Natan Leyva has more than 25 years of experience advising clients on the tax consequences of domestic and cross-border transactions, including mergers and acquisitions, financings and capital markets transactions.

Natan has deep experience navigating U.S. federal tax rules applicable to domestic and foreign mergers and acquisitions, including complex international provisions such as the anti-inversion and outbound toll charge rules. He also counsels borrowers and lenders on the tax implications of cross-border and domestic financing transactions.

Natan advises clients on a wide range of international tax issues, including multinational restructurings, repatriation planning, intellectual property transfers and the use of partnerships in cross-border structures. He works with multinational corporate groups on both outbound and inbound tax matters, including the application of U.S. anti-deferral regimes, foreign tax credits, foreign currency rules, withholding taxes and tax treaty provisions.

Natan is a frequent speaker on international tax law. He previously served as an adjunct professor at Georgetown University Law Center, where he taught international tax law in the LL.M. program.

  • “The Foreign Tax Credit: Latest Guidance,” Tax Executives Institute Mid-Year Conference
    Speaker
  • “Year-End Corporate Tax Roundup,” Tax Executives Institute/Thomson Reuters
    Speaker
  • “Foreign Tax Credit Regulations—What’s New, Different and Implications,” ABA Mid-Year Tax Meeting
    Speaker
  • “Partnership Taxation: International Partnership Issues,” Tax Legislative and Regulatory Update, DC Bar Association
    Speaker
  • “Branch Loss Recapture Under the Tax Cuts and Jobs Act,” Tax Executives Institute, Houston Chapter Monthly Meeting
    Speaker
  • “Partnerships, U.S. Tax Reform and International Tax Planning,” 2018 International Fiscal Association Annual Conference
    Speaker
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Education

  • Yale Law School, J.D.
  • Harvard University, A.B., summa cum laude

Bar Admissions

  • District of Columbia
  • New York

Languages

  • Spanish

Recognition

  • Named a “Leading Lawyer” in The Legal 500 US in Tax: International Tax, published by Legalease Limited and John Pritchard (2017, 2019-2022, 2024 and 2025)
  • Named "Best Lawyer" in Tax Law by The Best Lawyers in America (2020, 2021, 2024 and 2025)

Affiliations

  • Member, Committee on Foreign Activities of U.S. Taxpayers (FAUST), Section of Taxation, American Bar Association
  • Adjunct Professor, LL.M. in Taxation Program, Georgetown University Law Center (2012-2016)