Maruti R. Narayan

Maruti R. Narayan

Partner
Maruti Narayan is exceptionally knowledgeable on a wide range of tax advisory and planning matters. Her people skills make her a tremendous asset to both the firm and her clients as she helps teams navigate complex projects with ease.
The Legal 500 United States
About

Maruti Narayan advises US and foreign-based multinationals on a broad range of international tax matters, including supply chain structuring, IP migration, US income tax treaties and cross-border mergers and acquisitions. In addition to advising multinationals, Maruti has advised extensively on legislative drafting, both with respect to United States law as well as for non-US governments.

Maruti is widely regarded for several unique skills that set her apart in the field of international tax law:

  • Highly regarded for her technical knowledge: Clients describe Maruti as one of the "best technicians" in international tax, with a deep and wide-ranging understanding of tax advisory and planning matters
  • Exceptional combination of technical skill and interpersonal abilities: Maruti is noted for her ability to combine deep technical knowledge with strong relationship skills, being described by others as "a top technician who is also practical and personable"
  • Expertise in legislative drafting for governments: Maruti has experience advising on legislative drafting for the US and other governments, providing her with a unique perspective on tax policy creation and implementation
  • Co-authorship of a key tax management portfolio: She co-authored the BNA Tax Management Portfolio, "Outbound Tax Planning for US Multinational Corporations," No. 6380 (Tuerff, Sierra, Trump, and Narayan), solidifying her position as a leading expert on outbound international tax issues

Maruti is a prolific speaker and writer on international tax issues. She has been recognized as a "Leading Partner" in International Tax by legal directories like The Legal 500.

Bar admissionsDistrict of ColumbiaNew York

Awards

The Legal 500 United States

  • Leading Partner, International Tax, (2025)
  • Recommended, International Tax, (2017, 2019 – 2024)
  • Clients say, "Maruti Narayan is one of the best technicians I have worked with in 20+ years. Practical, technical and personable. Her ability to diffuse tense situations and recognize all opinions at the table while maintaining control of the discussion is admirable." "Maruti Narayan is exceptionally knowledgeable on a wide range of tax advisory and planning matters. Her people skills make her a tremendous asset to both the firm and her clients as she helps teams navigate complex projects with ease."
  • Recommended, US Taxes: Non-Contentious, (2019)
Additional Recognitions
  • Highly Regarded, General Corporate Tax, International Tax Review World Tax, (2023 – 2025) 
Education
  • J.D., University of Virginia School of Law
  • B.A., Yale University