Rafael Kariyev is a tax partner and a member of the firm’s Tax Department who focuses his practice on tax planning in connection with private equity fund formation and M&A transactions. He regularly advises private equity funds on tax issues at all levels of the fund structure, including for Audax Group, Elliott Management, Glendower Capital, Gramercy Funds Management, IFM Investors, Leeds Equity Partners, Morgan Stanley, Providence Equity Partners, KKR, Odyssey and TPG. In addition, Mr. Kariyev regularly advises clients on tax structuring the acquisition, holding and disposition of portfolio companies, both pass-throughs and corporations, as well as transactions involving the restructuring and sale of existing funds and sales of asset managers.

Mr. Kariyev is recognized by The Legal 500 US (2019) for his expertise in US and international tax, where clients report that he “is highly skilled and extremely knowledgeable.”

Mr. Kariyev joined Debevoise and was admitted to the bar in New York in 2000. He received his B.A. from Queens College magna cum laude in 1995 in Accounting and his J.D. from Columbia University in 1999, where he was a Kent Scholar and a member of the Journal of Environmental Law. Mr. Kariyev received his LLM in Taxation from New York University in 2002.


  • Columbia Law School, 1999, J.D.
  • Queens College, 1995, B.A.

Bar Admissions

  • New York