Wachtell Lipton was founded on a handshake in 1965 as a small group of lawyers dedicated to providing advice and expertise at the highest levels. We have achieved extraordinary results following the distinctive vision of our founders -- a cohesive team of lawyers intensely focused on solving our clients' most important problems.
Our distinctive structure defines our approach.  We maintain a ratio of associates to partners significantly below that of other firms.  We focus on matters that require the attention, extensive experience and sophistication of our partners.
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We have experience in the fields of mergers and acquisitions, strategic investments, takeovers and takeover defense, corporate and securities law and corporate governance. We handle some of the largest, most complex and demanding transactions in the United States and around the world.
Wachtell Lipton is dedicated to providing advice and expertise at the highest levels and achieving extraordinary results for our clients. We seek individuals who are talented, motivated and committed in order to maintain our record of excellence.
Paul, Deborah L.
Partner, Tax
tel 212.403.1300
fax 212.403.2300

Education

Clerkships

  • Honorable William T. Allen, Delaware Court of Chancery, 1989 - 1990

Deborah L. Paul is a partner in the Tax Department at Wachtell, Lipton, Rosen & Katz where she focuses on the tax aspects of corporate transactions, including mergers and acquisitions, joint ventures, spinoffs and financial instruments.  Ms. Paul has been the principal tax lawyer on numerous domestic and cross-border transactions, including strategic acquisitions and private equity buyouts, in a wide array of industries, including telecommunications, oil and gas, food, defense and energy. Ms. Paul is a frequent speaker at Practising Law Institute, American Bar Association, New York State Bar Association and New York City Bar Association conferences on tax aspects of mergers and acquisitions and related topics.  She is rated a leading tax lawyer by Chambers USA, Super Lawyers, the Legal 500 and Who’s Who Legal.  She was elected partner in 2000.

Ms. Paul is an active member of the Executive Committee of the Tax Section of the New York State Bar Association.  Prior to joining Wachtell Lipton in 1997, Ms. Paul was an assistant professor at the Benjamin N. Cardozo School of Law (1995-1997) and an acting assistant professor at New York University School of Law (1994-1995).

Ms. Paul received an A.B. from Harvard University in 1986, a J.D. from Harvard Law School in 1989 and an LL.M. in taxation from New York University School of Law in 1994.

Recent Publications