David Marais is a Senior Associate at ENS in the Tax practice. He specialises in general corporate tax, corporate funding arrangements, group reorganisations, cross-border financial instruments and corporate activities such as share repurchases and distributions. 

He has acted for clients in a variety of industries in the financial services sector, including banks, asset managers and investment funds, as well as clients in the retail, healthcare, biotechnology and logistics industries.  

David’s experience includes drafting tax opinions in relation to corporate restructures and financing arrangements, assisting in tax dispute resolution matters, performing tax due diligence reviews and drafting exchange control applications.