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Cleary Gottlieb Steen & Hamilton

Work +1 212 225 2000
Fax +1 212 225 3999
Abu Dhabi, Beijing, Brussels, Buenos Aires, Cologne, Frankfurt and 10 more

James Duncan

Work 1 212 225 2140
Cleary Gottlieb Steen & Hamilton


Mr. Duncan's practice focuses on tax aspects of acquisitions, restructurings and joint ventures; structural planning for global financial services companies, private equity funds and other multinational businesses, advice concerning the implications of domestic and multilateral regulatory and tax developments, including BEPS; derivatives and financial products; complex tax controversies.


Mr. Duncan joined the firm in 1979 and became a partner in 1988. From 1992 to 2008, he was based in the London office.


Mr. Duncan is a member of the Bar in New York and is admitted to practice before the U.S. District Court for the Southern District of New York. He is also a member of the International Fiscal Association


Mr. Duncan received an L.L.M degree from New York University Law School in 1984, a J.D. degree, magna cum laude, from Harvard Law School in 1979 and an undergraduate degree from Yale College.

United States: Tax

US taxes: non-contentious

Within: US taxes: non-contentious

According to one client, Cleary Gottlieb Steen & Hamilton possesses ‘one of the most distinguished tax practices in the US’ and leverages its ‘strong’ corporate team in transactional M&A work, in addition to maintaining a strong track-record in capital markets transactions and real estate matters. In a display of its skills in private equity and investment funds, Jason Factor and Corey Goodman are continuing to act for long-term client Warburg Pincus and its portfolio companies in various transactions, such as Allied Universal's recently closed $1bn acquisition of US Security Associates from Goldman Sachs. Factor and Meyer Fedida also worked on the formation of various private equity funds and transactions on behalf of TPG, including TPG Asia VII, the seventh fund in the TPG Asia and its investments in Uber Technologies. Other highlights include assisting Honeywell on the tax-free spin-off of its Homes and ADI Global Distribution business, and structuring the $1.1bn business cooperation agreement between its client, Alphabet, and HTC Corporation. William McRae is the ‘go-to figure for structuring in-bound investments, private equity and REITs. James Duncan, Erika Nijenhuis, Yaron Reich and senior counsel James Peaslee are also of note. All lawyers are based in New York.

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