Maria Smith is a tax partner in the New York office of Kirkland & Ellis LLP. She has a broad-based practice, and handles all manner of complex transactions, focusing on the tax aspects of mergers, acquisitions, divestitures, joint ventures and spin-offs, both domestic and cross-border. She also advises clients on the tax aspects of securities issuances, bankruptcy and restructuring, and investment fund formation.


Thought Leadership


Co-author, "Report on Foreign Tax Credit Considerations Related to the OECD Global Anti-Base Erosion Model Rules," New York State Bar Association Tax Section, May 31, 2023

Memberships & Affiliations

Member, New York State Bar Association


Admissions & Qualifications

  • 2021, New York
  • 2016, Georgia (inactive)


  • New York University School of LawLL.M., Taxation2017
  • Emory University School of LawJ.D.2016
    Georgia Tax Conference Award for Excellence in Tax Courses
  • West Virginia UniversityB.S., Business Administration (Accounting)2012

    Beta Alpha Psi

    Alpha Kappa Psi

    Beta Gamma Sigma

Other Distinctions

Certified Public Accountant