Dave Lewis


Dave is Co-Managing Partner of the US. He has significant experience in domestic and international tax planning, corporate mergers and acquisitions, private equity transactions, domestic and international joint ventures and global capital markets transactions.

He has advised on the U.S. federal income tax aspects of structuring and implementing: global mergers and acquisitions, spin-offs, divestitures, restructurings and bankruptcies, private equity and real estate fund formations and investments, global securities offerings, asset securitizations and cross-border financing. He also has significant experience advising on general tax aspects of financial instruments and derivatives and in global tax planning and cross-border structures.

Dave is ranked as a recommended lawyer in Legal 500 USA.


Representative matters

Fresenius Kabi, the global health care company, on its public acquisition of Akorn, a Chicago-based manufacturer of prescription and over-the-counter pharmaceutical products, for approximately USD4.3bn.

WillScot on its acquisition of Modular Space Holdings worth approximately USD1.1bn.

EG Group on its USD2.15bn acquisition of Kroger’s convenience store business, establishing EG Group as one of the 20 largest convenience store chains in the United States. EG Group, which previously had no retail presence in the United States, will establish its North American headquarters in Cincinnati, where Kroger is based.

An investment firm on a USD500m private equity fund to invest in mezzanine debt instruments of mid-market companies based in North America.

EQT Infrastructure on the sale of Fenix Marine Services, operator of one of the busiest port complexes in North America, to CMA CGM, for an enterprise value of USD2.3bn, located the Los Angeles, California.


We work with Dave Lewis and Brian Schultz. We are very impressed. They are thorough and commercial in their approach and they remain our counsel of choice on such matters.
(Client) Chambers USA 2018
I had the occasion of working with Dave Lewis. I found him a very good tax lawyer. Smart and capable, he got a lot of positive interaction in a very difficult transaction…
(In House/Third Party) Chambers USA 2018



Registered Foreign Lawyer, England and Wales, 2024

Admitted: Bar of the State of New York, 2009

Admitted: Bar of the State of Maryland, 1998

Admitted: Bar of the District of Columbia, 1998

Admitted: United States Tax Court, 1999


LL.M. in Taxation, New York University School of Law, 1998

J.D., cum laude, University of Maryland School of Law, 1997

B.B.A., Emory University, 1994

A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.