David T Moldenhauer, a partner in the US Tax, Pensions and Employment group, practices US and international tax law.
David provides tax and structuring advice for a wide variety of international financial and business transactions, including investment funds, carried interest and management co-investment arrangements, private equity investments, corporate acquisitions and restructurings, domestic and cross-border real estate transactions, joint ventures, financing transactions, financial instruments, equipment leasing and project finance.
David also regularly consults on tax compliance and other technical US tax issues. He regularly writes, speaks and teaches on matters of US and international taxation.
David is a member of our global Tax Risk team.
- advising leading sponsors and investment managers on the establishment and operation of funds and other vehicles making investments in private equity, loans, real estate, energy and infrastructure projects and insurance
- advising major investors, including governmental investors, pension funds, charities, insurance companies and funds of funds, on investments in funds and other investment vehicles
- advising on the establishment of specialty investment vehicles including regulated investment companies, real estate investment trusts, securitization vehicles and insurance arrangements
- advising purchasers and sellers, companies and shareholders in connection with the acquisition, disposition, financing and restructuring of companies, partnerships, real estate and businesses
- advising on complex US tax problems and the management of tax risks
News and client work
- Tax Opinions in LEGAL OPINION LETTERS, A COMPREHENSIVE GUIDE TO OPINION LETTER PRACTICE, Sterba, ed., Aspen Publishers, Inc. (2018)
- Penalty Protection Opinions and Advisor Conflicts of Interest, 27 Akron. Tax. J. 55 (2012)
- U.S. Banks Might Want to Study FATCA Carefully, Letter to the Editor, 134 Tax Notes, 1029 (Feb. 20, 2012)
- FATCA and Fiscal Sovereignty, 132 Tax Notes 528 (Aug. 1, 2011)
- Overseas Bank Law Could Drive Away Investment in U.S., The Fiscal Times (May 12, 2011)
- The Foreign Lender Memorandum and the Definition of a U.S. Office, 125 Tax Notes 1200 (Dec. 14, 2009)
- Limitation on Treaty Benefits for Deductible Payments, Letter to the Editor, 124 Tax Notes, 283 (July 20, 2009)
- Circular 230 Opinion Standards, Legal Ethics and First Amendment Limitations on the Regulation of Professional Speech by Lawyers, 29 Seattle U. L. Rev. 843 (2006)
- A Guide to the U.S. Taxation of Foreign Business Travelers, 106 Tax Notes 705 (Feb. 7, 2005)
- Application of the Nationality Non-Discrimination Clause of Tax Treaties to Nonresident Companies: An Evaluation of the French Judicial Position, Int. Bus. L.J. Nos. 1 & 2 (1995)
- The Case Against Waste in Private Liability Actions Under CERCLA, Note, 60 N.Y.U. L. Rev. 888 (Nov. 1985)
Career and qualifications
- Princeton University (AB, Politics) 1981
- New York University School of Law (JD) 1986
- Admitted as an Attorney-at-Law in New York 1987
- Joined Clifford Chance 1994
- Partner since 1998
- American Bar Association
Awards and citations
- David Moldenhauer frequently counsels clients on international tax matters. His expertise covers M&A, joint ventures and financing deals. "He is technically and commercially excellent." "He is a great tax lawyer who is very well known."
Chambers USA 2022: Tax (New York) – Band 4
- Recognized Practitioner
Chambers USA 2019 - Tax (New York)