Paula Levy

Paula R. Levy

Baker & McKenzie LLP


Paula Levy is a partner in the Tax practice, based in Palo Alto.

Practice Focus

Ms. Levy advises US-based and foreign-based multinationals and other companies on US federal income tax issues, with a focus on international tax planning. Ms. Levy has experience representing technology, pharmaceutical, medical device, and other companies in a variety of tax planning matters, including domestic and cross-border M&A and joint ventures, structuring international operations, subpart F planning, foreign tax credit planning, tax treaty planning, and transfer pricing.

Professional Associations and Memberships

  • State Bar of California - Section on Taxation
  • American Bar Association - Section on Taxation


  • California~United States (2006)


  • New York University School of Law (Executive L.L.M. Taxation) (2015)
  • Yale Law School (J.D.) (2005)
  • Harvard University (A.B. Math) (2001)


  • English
  • French

Co-author, "Decade of the Living Dead - The IRS Tries to Kill Off the Killer B Again in Notice 2014-32," Taxes: The Tax Magazine, International Tax Watch, November 2014

Co-author, “Code 7874 Regulations: Third Time’s the Charm?,” Taxes: The Tax Magazine, International Tax Watch, November 2012

Author, “The Trouble With Section 83: Extending Revenue Ruling 2007-49 to Single-Entity Transactions,” TNT 109-43, 2008