Dmitrii Gabrielov

Dmitrii Gabrielov

Baker & McKenzie LLP


Dmitrii Gabrielov is a member of the Tax Group, based in the New York Office. Dmitrii focuses on state and local tax matters, including income, franchise, and sales and use taxes.

Practice Focus

Dmitrii represents clients in all aspects of state tax controversy, from audit defense through litigation. He also advises clients on multistate tax planning and structuring matters.


  • New York~United States (2014)
  • California~United States (2014)


  • New York University School of Law (LLM) (2015)
  • University of Southern California Law School (JD) (2013)
  • Indiana University (BA) (2008)


  • English
  • Russian
  • Co-author "The Evolution of Software as a Service Taxes Post-Wayfair,” Law360, 17 May 2019

  • Co-author, "Captive Audience: More States Instruct Taxpayers to Include Captive Insurance Companies in Combined Returns,” Bloomberg’s Daily Tax Report: State, 24 July 2018

  • Co-author, "State Tax Developments: Captives,” Captive Insurance Company Reports, 21 August 2017