David S. Fisher
Lawyers

Advises on U.S. tax matters, with an emphasis on capital markets, financial products and cross-border tax planning.
David advises clients on U.S. tax matters, with an emphasis on capital markets, financial products and cross-border tax planning. He has significant experience assisting financial institutions and other clients with tax analysis of complex financing transactions and equity and non-equity derivatives, including issues such as beneficial ownership, debt vs. equity characterization, and withholding risk.
Experience highlights
Recent Representations
- Deutsche Bank $1.5 billion notes offering
- Morgan Stanley $4 billion senior notes offering
- Morgan Stanley Bank $2 billion senior notes offering
- Morgan Stanley $4.75 billion senior notes offering
- Morgan Stanley Bank $2 billion senior notes offering
- Deutsche Bank $1.25 billion notes offering
- Morgan Stanley €2 billion senior notes offering
- Deutsche Bank $1.5 billion subordinated Tier 2 notes offering
- Morgan Stanley £1.25 billion SONIA-linked notes offering
- Morgan Stanley $1.3 billion preferred stock offering
- Morgan Stanley $3 billion subordinated notes offering
- Morgan Stanley C$1 billion senior notes offering
- Morgan Stanley $8.5 billion senior notes offering
Education
J.D., Columbia Law School
- Editor, Columbia Journal of Gender and Law
A.B., Anthropology, Harvard University
Professional history
- Counsel, Davis Polk, 2021-present
- Senior Attorney, Cleary Gottlieb, 2019-2021
- Associate, Cleary Gottlieb, 2010-2019
Qualifications and admissions
- State of New York