Sam Lee is a Senior Manager in Deloitte’s Multistate Tax practice in New York. Sam advises corporate clients on state and local tax matters, with an emphasis on multi-state income and franchise taxes.
Sam has served clients across various industries, including consumer products and retail, media and entertainment, manufacturing, telecommunications, and the energy and real estate sectors. His experience includes all aspects of state and local tax from planning and compliance to state tax controversy, with extensive experience in merger and acquisition planning, and strategic state tax planning involving business restructurings.
In particular, Sam has advised on numerous multinational operating model restructurings addressing state tax considerations in connection with domestic and cross border product flows, systems integration, state nexus profiles of foreign principal entities, and sourcing methodologies across buy/sell or value based fee models.
Sam earned a J.D. from The George Washington University Law School, and his LL.M. in Taxation from New York University School of Law.