Paula Levy

Paula R. Levy

Baker & McKenzie LLP


Paula Levy is a partner in the Tax Practice, based in Palo Alto. She has been a member of Baker McKenzie’s Global Tax Practice since 2012.

Practice Focus

Paula advises US-based and non-US-based multinationals and other companies on US federal income tax issues, with a focus on international tax planning. Paula 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. She has particular experience in advising companies on changes of domicile and IP planning.

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. Mathematics) (2001)


  • English
  • French

Paula is a frequent speaker and author on international tax matters, including presenting at Tax Executives Institute events nationwide. She is a member of the editorial committee for the Baker McKenzie North America Tax Practice Group’s Tax News and Developments newsletter. Her external publications include:

  • Co-author, “Code Sec. 7874 is Harming Start-Ups, Squashing Deals, and Deterring Investment,” Taxes: The Tax Magazine (March 2022)
  • Co-author, “Do You Need a New EIN After a ‘Formless’ Conversion to an LLC?” J. Corp. Tax (May/June 2020)
  • Co-author, “TCJA—So Many Questions, So Little Time,” The Tax Executive (December 2018)
  • 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 (November 2014)
  • Co-author, "Code 7874 Regulations: Third Time's the Charm?" Taxes: The Tax Magazine (November 2012)
  • Author, "The Trouble with Section 83: Extending Revenue Ruling 2007-49 to Single-Entity Transactions," TNT 109-43, 2008