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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)