Mai Shapiro is a partner based in the Hong Kong office and a member of the firm’s Tax Department. Ms. Shapiro has significant experience advising private fund sponsors on fund formation tax and structuring matters, ongoing operational matters and on the tax aspects of a fund’s downstream investment activities. She advises a range of sponsors in forming different types of funds, from pan-Asian equity buyout funds to credit and real estate funds, as well as sector- or country-specific funds, separate account programs and foreign-sponsored, RMB-denominated private equity funds. She also has significant experience advising sponsors and investors on traditional and complex secondaries transactions, including GP-led fund restructurings and other fund liquidity solutions.
Ms. Shapiro’s recent experience includes representing clients such as: Advantage Partners, AIA, Baring Private Equity India, Canada Pension Plan Investment Board, Carlyle, CDH Investments, EQT Asia, HarbourVest Partners, HongShan (formerly Sequoia China), Lightspeed India Partners, KKR, Morgan Stanley, Navis Capital Partners and Ontario Teachers’ Pension Plan Board.
Ms. Shapiro is recognised as a Next Generation Partner by The Legal 500 Asia Pacific – Greater China (2024). She has been described as a “very experienced tax lawyer and part of the Debevoise A-team,” who is “consistently excellent with her impeccable advice.”
Ms. Shapiro joined the firm in 2006 and was resident in the London office before joining the Hong Kong office in 2008. Ms. Shapiro received a J.D. from the University of Virginia in 2003 and a B.A. magna cum laude from Harvard University in 1997. Ms. Shapiro is a member of the Bar of the State of New York.
Ms. Shapiro is admitted to practice as an attorney in New York and as a solicitor in Hong Kong.
石阮美恩（Mai Shapiro）律师是美国德普律师事务所税务部的一名国际顾问，常驻于德普香港分所。石律师向基金发起人设立私募股权基金提供税务和构架事宜的法律服务，并在基金下游投资的税务事宜方面有着极为丰富的经验。石律师曾向众多基金发起人就各种不同类型基金的设立提供法律服务，包括泛亚洲股权并购基金、信贷和房地产基金、专注投资于某个行业或某个国家的基金、单独投资账户以及由外资发起人发起以人民币计价的私募股权基金。她还在为发起人和投资者就传统和复杂的二级市场交易提供建议方面拥有丰富经验，包括由GP主导的基金重组和其他基金流动性解决方案。
石律师近期代表性客户包括Advantage Partners、友邦保险（AIA）、霸菱私募股权（印度）（Baring Private Equity India）、加拿大养老金计划投资委员会（Canada Pension Plan Investment Board）、凯雷（Carlyle）、鼎晖投资（CDH Investments）、殷拓亚洲（EQT Asia）、HarbourVest Partners、红杉（原Sequoia China）、Lightspeed India Partners、KKR、摩根士丹利（Morgan Stanley）、亚舟资本（Navis Capital Partners）以及安大略省教师退休金计划委员会（Ontario Teachers’ Pension Plan Board）。
石律师被《亚太法律500强 – 大中华区》（2024年）评为 “新一代合伙人”，她被描述为“经验丰富的税务律师、德普A级团队的一员”，她“一贯表现出色，提供无可挑剔的建议。”
石律师于2006年加入德普律师事务所，2008年加入德普香港分所之前她一直在德普伦敦分所工作。石律师2003年于弗吉尼亚大学获得法学博士学位，1997年以优等荣誉毕业于哈佛大学，获得文学学士学位。石律师是纽约州律师协会成员。
石律师拥有美国纽约州律师执业资格和香港律师执业资格。