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    Home /  Lawyers /  Davis J. Wang

    Davis J. Wang

    Partner

    Davis J. Wang Headshot Photo Portrait backdrop

    New York

    +1-212-558-4000

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    wangd@sullcrom.com

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    Davis Wang is the co-head of the Firm’s Tax Group, representing clients in structuring various complex transactions, including mergers, acquisitions and restructurings, securities offerings, cross-border financings and tax planning and controversy. Mr. Wang was recognized in 2023 as “Dealmaker of the Year” by The American Lawyer for his work advising Amgen on its pending $28 billion acquisition of Horizon Therapeutics. He has also been recognized as a leading tax lawyer by Chambers USA, Law360 and Legal 500 USA.

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    Spotlight

    Frank Aquila, Ari Blaut and Davis Wang
    Named Top Dealmakers by The American Lawyer

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    S&C Critical Insights – A Discussion of Recent Internal Revenue Service Guidance

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    S&C Critical Insights – U.S. Tax Outlook Post-Midterms

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    S&C Critical Insights – Three Corporate Tax Changes Under the Inflation Reduction Act

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    S&C Critical Insights – Proposed Tax Changes Under the Build Back Better Act and the Potential Impact on Tech and Silicon Valley

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    • Experience
    • News
    • Publications, Videos and Podcasts
    • Credentials
    • Related Practices
    Experience

    Experience

    Selected M&A Transactions

    • Amazon.com in its $13.7 billion acquisition of Whole Foods Market
    • Canadian Pacific Railway in its $31 billion acquisition of Kansas City Southern, creating the first rail network connecting the U.S., Mexico and Canada
    • Concordia Healthcare in its $1.2 billion acquisition of Covis Pharma and Covis Injectables
    • Cyberonics in its $1.5 billion merger with Sorin S.p.A. to create LivaNova

    • Dyax in its $5.9 billion acquisition by Shire 
    • Fiat Chrysler Automobile N.V. in its $60 billion 50/50 merger with Peugeot, creating Stellantis; and on the cross border merger and redomiciliation of its holding company into the Netherlands
    • Fiat Industrial in its combination with CNH Global to create CNH Industrial
    • GGP in its $28 billion acquisition by Brookfield Property Partners
    • Harris Corporation in its $35 billion merger of equals with L3 Technologies; and in its $4.6 billion acquisition of Exelis Inc.
    • Juniper Networks in its $405 million acquisition of Mist Systems; and in its acquisition of Apstra
    • LabCorp in its $6 billion acquisition of Covance 
    • Perrigo Company in its approximately $8.6 billion combination with Elan Pharmaceuticals
    • Praxair in its $80 billion merger of equals with Linde
    • Stryker Corporation in its $2.8 billion acquisition of Sage Products from Madison Dearborn Partners
    • Teva Pharmaceutical Industries in its $40.5 billion acquisition of Allergan Generics
    • Tiffany & Co. in its approximately $16 billion acquisition by LVMH Moët Hennessy Louis Vuitton
    • UnitedHealth Group in connection with Optum’s $13 billion acquisition of Change Healthcare

    Selected Spin-Off Transactions

    • Arconic Corporation in considerations related to its spin from Howmet Aerospace
    • AT&T in its spin-off of WarnerMedia and RMT combination with Discovery
    • Cablevision in a series of transactions including its $2.2 billion spin-off of AMC Networks; its $1.3 billion spin-off of Madison Square Garden; and its $496 million acquisition of Sundance Channel from General Electric Company’s NBC Universal, CBS Corporation’s Showtime Networks, and entities controlled by Robert Redford
    • CNH Industrial in its spin-off On-Highway business
    • Fiat Chrysler Automobiles in its IPO and spin-off of Ferrari
    • Madison Square Garden Company in its separation into MSG Networks and Madison Square Garden Company
    • Madison Square Garden Sports in the separation of its sports and entertainment businesses, including the spin-off of its entertainment businesses, Madison Square Garden Entertainment
    • Vector Group in its spin-off of Douglas Elliman
    • Vornado Realty Trust in its:
      • spin-off of Urban Edge Properties
      • $6 billion spin-off of JBG Smith Realty Trust and RMT combination with JBG

    Selected Cross-Border Transactions

    • Canadian Pacific Railway in its $31 billion acquisition of Kansas City Southern
    • Cronos Group in connection with Altria Group’s $1.8 billion acquisition of a minority stake in Cronos
    • Cyberonics in its $1.5 billion merger with Sorin S.p.A. to create LivaNova
    • Dyax in its $5.9 billion acquisition by Shire 
    • Fiat Chrysler Automobile in its $60 billion 50/50 merger with Peugeot, creating Stellantis; and on the cross border merger and redomiciliation of its holding company into the Netherlands
    • Fiat Industrial in its combination with CNH Global to create CNH Industrial
    • Garrett Motion in its selection of an enhanced proposal from a consortium of stockholders as the best plan to reorganize Garrett Motion, and successful emergence from Chapter 11
    • Kering and Kering Eyewear in connection with Kering Eyewear’s pending acquisition of Maui Jim
    • K+S Aktiengesellschaft in its $3.2 billion sale of its Americas salt business to Stone Canyon Industries Holdings, Mark Demetree and affiliates
    • Perrigo Company in its approximately $8.6 billion combination with Elan Pharmaceuticals
    • Pershing Square in its acquisition of 10% of Universal Music Group
    • Praxair in its $80 billion merger of equals with Linde
    • Signify in its:
      • $1.4 billion acquisition of Cooper Lighting Solutions from Eaton
      • $272 million acquisition of ams OSRAM’s Fluence horticulture lighting systems business and brand  

    Selected Technology Transactions

    • Amazon.com in its $13.7 billion acquisition of Whole Foods Market
    • DigitalBridge Group in its agreement with affiliates of Wafra to acquire Wafra’s 31.5% ownership in DigitalBridge’s investment management subsidiary for a transaction consideration of $800 million
    • Harris Corporation in its $35 billion merger of equals with L3 Technologies
    • HelloFresh in its $277 million acquisition of Factor75
    • Hyzon Motors in its business combination with Decarbonization Plus Acquisition Corporation, a SPAC, under which Hyzon became a publicly listed company with an implied $2.1 billion equity value
    • Juniper Networks in its $405 million acquisition of Mist Systems; and in its acquisition of Apstra
    • L3Harris Technologies in the $1.05 billion sale of its Military Training business to CAE
    • NetScout Systems in its acquisition of substantially all of the assets of Eastwind Networks’ clouds security and breach analytics business
    • Saama Technologies in the strategic growth investment and acquisition of a majority stake in Saama by Carlyle and a co-investor group for up to $430 million
    • Signify in its:
      • $1.4 billion acquisition of Cooper Lighting Solutions from Eaton
      • $272 million acquisition of ams OSRAM’s Fluence horticulture lighting systems business and brand
    • tZERO in connection with Intercontinental Exchange’s strategic investment in tZERO

    Selected Healthcare Transactions

    • Biohaven Pharmaceuticals in its:
      • $11.6 billion acquisition by Pfizer
      • acquisition of Channel Biosciences and its Kv7 channel targeting platform
    • Concordia Healthcare in its $1.2 billion acquisition of Covis Pharma and Covis Injectables
    • Cyberonics in its $1.5 billion merger with Sorin S.p.A. to create LivaNova
    • Dyax in its $5.9 billion acquisition by Shire Integra LifeSciences in its acquisition of Acell for up to $400 million
    • LabCorp in its $6 billion acquisition of Covance 
    • NVISION Eye Centers in connection with Ontario Teachers’ Pension Plan Board’s acquisition of a majority stake in NVISION
    • Perrigo Company in its approximately $8.6 billion acquisition of Elan Pharmaceuticals
    • Saama Technologies in the strategic growth investment and acquisition of a majority stake in Saama by Carlyle
    • Stryker Corporation in its $2.8 billion acquisition of Sage Products from Madison Dearborn Partners
    • Teva Pharmaceutical Industries in its $40.5 billion acquisition of Allergan Generics
    • UnitedHealth Group in connection with:
      • its subsidiary OptumRx’s $12.8 billion combination with Catamaran Corporation
      • Optum’s $13 billion acquisition of Change Healthcare

    Selected Real Estate Transactions

    • Better.com in its $7.7 billion merger with Aurora Acquisition, a SPAC, and related PIPE investment
    • DigitalBridge Group in:
      • its agreement with affiliates of Wafra to acquire Wafra’s 31.5% ownership in DigitalBridge’s investment management subsidiary for a transaction consideration of $800 million
      • connection with DigitalBridge Investment Management’s acquisition of a controlling stake in Vertical Bridge Holdings
    • GGP in its $28 billion acquisition by Brookfield Property Partners
    • Lexington Building Co. in its $1.775 billion sale of the Crown Building at 730 Fifth Avenue in New York to GGP and Jeff Sutton
    • Vector Group in its spin-off of Douglas Elliman
    • Vornado Realty Trust in its:
      • $5.6 billion joint venture holding prime retail properties in Manhattan
      • 50% joint venture with the Related Companies
      • spin-off of Urban Edge Properties
      • $6 billion spin-off of JBG Smith Realty Trust and RMT combination with JBG

    Selected Alternative Investments/PE Experience

    • Galaxy Digital in its private investment in public equity financing of $50 million of aggregate gross proceeds led by a group of institutional investors
    • Pershing Square Holdings in its $2.727 billion IPO of common stock, and Euronext Amsterdam listing, pursuant to Reg S
    • Riverstone Holdings and Pattern Energy Group Holdings 2 LP (Pattern Development) in connection with Canada Pension Plan Investment Board (CPPIB) and Riverstone’s combination of Pattern Energy Group Inc. and Pattern Development under common ownership following CPPIB’s acquisition of Pattern Energy Group

     Selected SPAC Transactions

    • Better.com in its $7.7 billion merger with Aurora Acquisition, a SPAC, and related PIPE investment
    • Ermenegildo Zegna Group in its combination with Investindustrial Acquisition Corp., a SPAC sponsored by investment subsidiaries of Investindustrial VII L.P., pursuant to which Zegna will become a public company with an initial enterprise value of $3.2 billion
    • Hyzon Motors in its business combination with Decarbonization Plus Acquisition Corporation, a SPAC, under which Hyzon became a publicly listed company with an implied $2.1 billion equity value
    • Justice Holdings, a SPAC, and Pershing Square Capital Management, co-founder of Justice, in connection with Justice’s $1.4 billion IPO and subsequent business combination with Burger King Worldwide Holdings
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    News

    News

    • S&C Advises Cementos Argos in Merger with Summit Materials

      September 20, 2023
    • S&C Guides Canadian Pacific to Surface Transportation Board Approval of Kansas City Southern Acquisition

      May 8, 2023
    • S&C Guides MSG Entertainment Through Spin-off of Traditional Live Entertainment Business

      May 1, 2023
    • S&C Advises Seagen in $43 Billion Acquisition by Pfizer

      March 15, 2023
    • S&C Advises Linde in Intercompany Reorganization

      March 9, 2023
    • S&C Represents Jacobs Engineering as It Issues $500 Million of Notes Tied to Sustainable Business Strategy

      March 6, 2023
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    Publications, Videos and Podcasts

    Publications, Videos and Podcasts

    • A Discussion of Recent Internal Revenue Service Guidance

      Podcasts January 31, 2023
    • U.S. Tax Outlook Post-Midterms

      Podcasts December 2, 2022
    • A Discussion of In Re Grand Jury

      Podcasts October 25, 2022
    • Three Corporate Tax Changes Under the Inflation Reduction Act

      Podcasts September 29, 2022
    • Proposed Tax Changes Under the Build Back Better Act and the Potential Impact on Tech and Silicon Valley

      Podcasts December 1, 2021
    • Global Tax Implications

      Webinars April 8, 2020
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    Credentials

    Credentials

    Education

    • Harvard Law School, J.D., 2002
    • Harvard University, A.B., 1997

    Bar Admissions

    • New York

    Languages

    • Chinese (Mandarin)

    Clerkships

    • The Honorable Stephen Breyer, United States Supreme Court, 2003-2004
    • The Honorable Michael Boudin, United States Court of Appeals, First Circuit, 2002-2003
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    Related Practices

    Related Practices

    • Tax
    • REITs
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