Ethan Kroll is a partner in the Los Angeles office and a member of the Firm's tax practice group. He contributes regularly to the Tax Management International Journal's Leading Practitioner Commentary and speaks frequently on international tax issues. Previously, he was a principal at a Big Four accounting firm.
Ethan provides comprehensive, business-focused solutions to tax, legal, and other issues facing multinational enterprises in a wide range of sectors, including life sciences, consumer products, software, digital, and high technology companies. He advises on all aspects of US international income taxation, with an emphasis on multijurisdictional restructurings, expansions, and collaborations; supply chain management and enhancement; intellectual property alignment; loss optimization; and inbound and outbound investment.
Professional Associations and Memberships
- American Bar Association
- State Bar of California – Section on Taxation
- District of Columbia~United States (2013)
- California~United States (2010)
- U.S. District Court, Northern District of California~United States
- U.S. District Court, Central District of California~United States
- U.S. Tax Court~United States
- Stanford Law School (JD) (2010)
- University of Chicago (PhD) (2010)
- University of Chicago (MA) (2003)
- Yale University (BA) (1999)
- San Francisco
- Palo Alto
- Author, "QDMTT for Me, No Allocation for Thee: Recent Guidance on Allocating GILTI Taxes Under Pillar Two," Tax Management International Journal, Bloomberg Tax, March 2, 2023
- Co-author, "The Arm’s Length Principle Comes to Brazil—Does Creditability Come with It?" TAXES - The Tax Magazine, March 2023
- Co-author, "Treasury Takes Another Bite Out of §951(a)(2)(B) in Prop. Reg. §1.1502-80(j)," Tax Management International Journal, Bloomberg Tax, January 6, 2023
- Co-author, "Eaton on Appeal: Advanced Pricing Agreements Are Contracts," TAXES - The Tax Magazine, January 2023
- Author, "Chief Counsel Advice 202235009 and AM 2022-003: IRS Guidance Out of Step With the Times — and Its Own Precedent," Tax Management International Journal, Bloomberg Tax, November 4, 2022
- Co-author, "Getting into the Weed(s): Representing Marijuana Businesses in Tax Matters," TAXES - The Tax Magazine, November 2022
Baker & McKenzie LLP is a Limited Liability Partnership organized under the laws of the State of Illinois (USA) and is a member of Baker & McKenzie International, a Verein organized under the laws of Switzerland.