Leslie B. Samuels
Senior Counsel, Cleary Gottlieb Steen & Hamilton LLP
Leslie B. Samuels is senior counsel at Cleary Gottlieb Steen & Hamilton LLP based in New York City.
Samuels' practice focuses on international and domestic taxation, as well as related matters such as mergers and acquisitions, new financial products, and foreign direct investment in the United States. Samuels lectures and is widely published on the various aspects of taxation law. He is distinguished internationally as one of the best tax lawyers by Chambers Global, Chambers USA, The International Who’s Who of Business Lawyers, the Tax Directors Handbook, The Legal Media Group Guide to the World's Leading Tax Advisers, The Best Lawyers in America, and The Legal 500, and is a Member of The Council on Foreign Relations.
Samuels joined the firm in 1968 and became a partner in 1975. From 1993 to 1996, he served as Assistant Secretary for Tax Policy of the U.S. Treasury Department, and from 1994 to 1996 also served as Vice Chairman of the Committee of Fiscal Affairs in the Organization for Economic Cooperation and Development, as well as a member of the President's Committee on the Arts and Humanities. Samuels received an LL.B. degree, magna cum laude, from Harvard Law School, where he was Editor of the Harvard Law Review. He received an undergraduate degree from Wharton School of Finance and Commerce at the University of Pennsylvania in 1963. Samuels was also a Fulbright scholar at the London School of Economics. Samuels is a member of the New York Bar.