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Emmanuel Sala

Emmanuel Sala

Partner
Baker & McKenzie LLP

Biography

Emmanuel Sala is a partner in Baker McKenzie’s North America’s Tax Practice Group. As a lawyer and a chartered professional accountant (CPA), his clients have the benefit of leveraging his ability to provide thorough legal tax analyses and to discuss financial, accounting and economic principles on any tax-related matter.

Since 2012, Emmanuel has been teaching at the Master of Laws (taxation) program jointly sponsored by HEC Montréal and the Faculty of Law of the University of Montreal. He has also written papers and presented on a number of income tax subjects in the course of conferences and seminars across North America.

Practice Focus

Emmanuel has broad experience advising Canadian and foreign entities on complex domestic and international tax matters with respect to mergers, tax reorganizations, financing transactions, corporate tax planning and acquisitions. He also advises domestic and foreign private equity investment funds since their inception, acting as a trusted advisor in their various multijurisdictional transactions. Over the last few years, his practice has had a particular focus on OECD BEPS developments and measures taken by Canada to adhere to them, including the Canadian Global Minimum Tax Act and the EIFEL rules.

He has advised clients from multiple sectors, including real estate, manufacturing and services, e-commerce and technology, consumer products, agribusiness and food products, health products, software and telecommunications, biotechnology, and transportation. He has also developed extensive experience in energy, renewable energy, oil & gas and mining.

Emmanuel represents taxpayers at all stages of tax disputes with the Canadian tax authorities and is an active member of the Family Office and Private Capital group.

Admissions

  • Quebec~Canada

Education

  • York University (Osgoode Hall) (Certificate in Mining Law) (2013)
  • University of Sherbrooke (Master's Degree in Taxation) (2005)
  • University of Montreal (LLB) (2003)
  • HEC Montréal (BBA) (2001)

Languages

  • English
  • French

Publications

  • Author, Paper on "Resource and Mining Industry Taxation : A Focus on Flow-Through Shares ," Conference Report of the Canadian Tax Foundation (CTF), Nov 27, 2023
  • Co-author, "Bill C-32, Canada’s new 30% Critical Mineral Exploration Tax Credit, explained," Lexpert Business of Law, October 17, 2023
  • Author, Paper on "The Digital Economy: Understanding Blockchain Technology, Distributed Ledger Technology & Digital Assets," Conference Report of the Canadian Tax Foundation (CTF), Nov 28, 2022
Baker & McKenzie LLP, an Ontario limited liability partnership, is a member of Baker & McKenzie International, a Swiss Verein.