David Makso. New York. Practice Areas. Admissions. Languages. Education. News. Partner, Tax Department

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1 David Makso Partner, Tax Department David Makso is a partner in the Tax practice of Paul Hastings and is based in the firm s New York office. Mr. Makso s practice focuses on corporate, partnership, and international taxation. He primarily advises U.S. and foreign-based clients on cross-border tax planning. Mr. Makso received a J.D. from Northwestern University and an LL.M. in Taxation from New York University. He also holds an LL.B. from La Universidad Rafael Urdaneta in Venezuela. Mr. Makso is admitted to practice in New York, the District of Columbia, and Venezuela. Speaking Engagements and Publications ANEFAC - CAINTRA US Tax Reform Seminar February 2018 Private Equity Investments in Brazil Through FIPs, Latin American Law & Business Report, Volume 20, Number 10 (October 2012) Tax Treatment of Dividend Equivalent Payments under New Temporary and Proposed IRS Regulations, Bloomberg Law Reports, Corporate Counsel, Vol. 3 No. 3 (March 5, 2012) News March 07, 2019 BVI Acquires Ophthalmic Company PhysIOL from TA Associates August 07, 2018 New York T: 1(212) F: 1(212) Practice Areas Tax Advisory Admissions District of Columbia Bar New York Bar Venezuela Languages Arabic (Standard) Spanish Education New York University School of Law, LL.M Northwestern University Pritzker School of Law, J.D Universidad Rafael Urdaneta, LL.B The Sterling Organization Closes New Retail-Focused Real Estate Fund April 20, 2018 Paul Hastings Wins Structured Finance & Securitisation Deal of the Year April 04, 2018

2 Alpek, S.A.B. de C.V. Secures $710 Million Syndicated Financing April 02, 2018 Global Banks Make First Cross-Border Syndicated Loan to Televisa, Valued up to $950 Million December 26, 2017 Axtel, S.A.B. de C.V. Secures $300 Million Syndicated Financing November 21, 2017 Crédito Real, S.A.B. de C.V. Announces Landmark Perpetual Bond Offering June 30, 2017 CVC Credit Partners' $600 Million Risk Retention Capital Raise January 25, 2017 Paul Hastings Recognized for Syndicated Loan of the Year and Structured Financing of the Year by LatinFinance September 23, 2016 Mexico City Airport Trust Announces $2 Billion in the Largest Green Bond Offering in Latin America November 30, 2015 GE Capital Syndicates First Seller Financing Real Estate Loan in Mexico October 07, 2015 Major Stake in US Taco Bell and Buffalo Wild Wings Franchise Operators, Pacific Bells and World Wide Wings, Sold to Partners Group August 17, 2015 Government of Jamaica Announces Largest Ever Issuance of Debt July 30, 2015 Lenders Make Historic Bank Loan to Latin American Real Estate Company June 12, 2015 JP Morgan and BNP Paribas Close the Financing of Altice s $9.1 Billion Acquisition of Suddenlink December 18, 2014

3 Paul Hastings Represents Sterling Value Add Partners II in the Formation of a $311 Million Fund December 10, 2014 Paul Hastings Represents Real Estate Capital Asia Partners IV in the Formation of $850 Million Fund January 31, 2014 Paul Hastings Represents Grupo Senda Autotransportes, S.A. de C.V. in Innovative Multi Currency Financing October 11, 2013 Paul Hastings Represents SFX Entertainment Inc. in Tax Aspects of its IPO July 11, 2013 Paul Hastings Advises Initial Purchasers in OHL Mexicos $458.5 Million Global Equity Offering February 22, 2013 Paul Hastings Represents BBVA Banco Continental in $300 Million Notes Offering September 14, 2012 Paul Hastings Represents Real Estate Capital Asia Partners III in the Formation of $530 Million Fund Insights November 05, 2018 Proposed IRS Regulations Significantly Curtail Impact of Section 956 for U.S. Corporate Borrowers March 14, 2018 Tax Reform Impacts Lenders and Borrowers December 28, 2017 The International Provisions of the GOP Tax Reform Act December 26, 2017 Tax Cuts and Jobs Act Significantly Impacts Individual Taxation Provisions

4 September 26, 2017 Treasury Issues New Guidance on Registration-Required Obligations and Registered Form Rules July 25, 2017 Gain on Foreign Partner s Redemption of U.S. Partnership Interest Not Subject to U.S. Tax November 11, 2016 Final and Proposed Regulations Address U.S. Property Held by CFCs in Transactions Involving Partnerships October 02, 2015 Proposed Regulations Target Outbound Transfers of Foreign Goodwill or Going Concern Value August 04, 2015 Treasury Proposes Five Major Changes to the U.S. Model Tax Treaty July 17, 2013 New IRS Notice Extends Timelines and Provides Additional Guidance Regarding FATCA August 29, 2012 New ISDA Protocol Clarifies FATCA Withholding Responsibilities July 02, 2012 FATCA: Summary of Key Developments February 28, 2012 IRS Issues Proposed Regulations on the Foreign Account Tax Compliance Act January 30, 2012 IRS Issues Temporary and Proposed Regulations on the Treatment of Dividend Equivalent Payments June 01, 2011 Modifications to Treatment of Aircraft and Vessel Leasing Income December 29, 2010 Certain Exceptions to Subpart F Income Are Extended for Two Additional Years

5 Under The Tax Relief Act of 2010 August 16, 2010 $10 Billion Tax Increase Will Disrupt Cross-Border Tax Planning October 15, 2008 New Reporting Requirements for Brokers, Mutual Funds, and Unit Investment Trusts in the Emergency Economic Stabilization Act of 2008 Rankings & Awards January 12, 2017 LatinFinance Awards Paul Hastings Awards for Syndicated Loan of the Year and Structured Financing of the Year