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Kai R. Kramer

Partner
Baker & McKenzie LLP

Biography

Kai R. Kramer is a member of the Tax Practice Group in the Firm’s Houston office. Prior to joining Baker & McKenzie LLP, Mr. Kramer was a tax associate at another international law firm in Washington, DC where he handled tax matters related to a broad mixture of domestic and cross-border transactions across the energy, financial institution (including banks and insurance companies), pharmaceutical, and high-tech industries.

Practice Focus

Mr. Kramer primarily advises US and multinational companies on domestic and international transactions and tax disputes. He has a broad range of experience in US federal income tax law, with an emphasis on mergers, acquisitions and divestitures, international tax planning, restructurings (corporate and partnership), spin-offs, joint ventures, and tax controversies. Mr. Kramer also has significant experience in representing US and non-US issuers and underwriters with respect to tax matters related to debt and equity offerings.

Representative Legal Matters

  • Represented an NYSE-listed financial services company in its acquisition of a FTSE-listed financial institution's global investment arm for approximately USD13.5 billion.
  • Represented an NYSE-listed insurance company in its approximately USD6 billion sale to a US mutual insurance company.
  • Represented an NYSE-listed pharmaceutical company in its approximately USD3.5 billion sale to a TSX-listed pharmaceutical company.
  • Represented an NYSE-listed insurance company in its acquisition of a Chilean private pension fund administrator from a foreign financial institution for approximately USD2 billion.
  • Represented an NYSE-listed pharmaceutical company in its acquisition of an injectables business from an Indian pharmaceutical company for approximately USD1.7 billion.
  • Represented a NASDAQ-traded Italian pharmaceutical company in its sale to an Irish drug producer for approximately USD1 billion.
  • Represented a French reinsurance company in its acquisition of an Italian insurance company's US life reinsurance operations for approximately USD900 million.
  • Represented an ASX-listed company in its transformation to a European company (Societas Europaea (SE)) and the transfer of its corporate domicile from The Netherlands to the Republic of Ireland.
  • Represented a private energy holding company in connection with its sale of a 250 megawatt AC photovoltaic solar project to a NASDAQ-listed producer of photovoltaic modules.
  • Represented a Danish pension fund in connection with its 50 percent equity investment in an affiliate of a German energy company that owns and operates wind farms in the United States, and the pension fund in its USD280 million private placement backing the portfolio of US wind farms.

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Professional Associations and Memberships

  • State Bar of Texas - Tax Section
  • American Bar Association - Tax Section
  • District of Columbia Bar - Tax Section

Admissions

  • District of Columbia~United States (2006)
  • Texas~United States (2005)

Education

  • New York University School of Law (LL.M. Taxation) (2006)
  • University of Houston Law Center & Bauer College of Business (J.D., M.B.A., with Honors) (2005)
  • University of Texas at Austin (B.A., cum laude) (2000)
  • Texas Tech University (B.A.) (1995)

Co-Author, "Select U.S. Federal Income Tax Considerations in European Joint Ventures," The Practicing Law Institute Partnership Tax Series, Update annually

Author, “Aren't We Still in the 'Garden of the Forking Paths'? Consolidation of the CFTC and SEC Revisited,” Houston Business & Tax Law Journal, Vol. IV, 2004