Photo, Amir-Kia Waxman

Amir-Kia Waxman

Partner
Baker & McKenzie LLP

Biography

Amir-Kia Waxman is a partner in Baker McKenzie's Tax Practice Group, based in the Firm's New York office. Amir-Kia's practice is primarily focused on the tax-efficient structuring of international operations and transactions including reorganizations, spin-offs and mergers and acquisitions. He regularly publishes in the Firm's North America Tax Practice Group's monthly newsletter, "Tax News & Developments," and assists with drafting client alerts on newly released tax legislation.

Amir-Kia previously worked in the Firm's London and Amsterdam offices as part of Baker McKenzie's Associate Training Program, where he provided US tax advice to clients based in Europe.

Practice Focus

Amir-Kia focuses his practice on US and international taxation, with an emphasis on international tax planning and transactions for multinational corporations. He advises clients on tax structuring for global transactions, often as part of dispositions, acquisitions, post-acquisition integration, or legal entity rationalization projects. These projects are often cross-disciplinary and Amir-Kia works with and oversees teams of attorneys across multiple jurisdictions and practice groups, including corporate, employment, regulatory and intellectual property to ensure seamless and practical advice for clients.

Since the enactment of the Tax Cuts and Jobs Act of 2017, the Inflation Reduction Act of 2022, and the OECD's developments surrounding Pillar 1 and Pillar 2, Amir-Kia has been focused on helping companies navigate the impact of such legislation and has advised on complex issues involving foreign tax credits, BEAT, GILTI, FDII, the excise tax on stock buybacks and Pillars 1 and 2.

Representative Legal Matters

Amir-Kia's representative clients, planning and matters include:

  • FedEx Corporation's USD 4.8 billion acquisition and integration of TNT Express N.V.
  • Endo International plc's USD 1.6 billion separation and disposition of its men's health business.
  • Sony Corporation's USD 2.3 billion acquisition and post-acquisition integration of the EMI music publishing business.
  • Sony Music Entertainment Limited's sale of its stake in Syco to Simon Cowell.
  • A US private company in its disposition of a global EAM business valued at approximately USD 3.2 billion.
  • Drafting and filing private letter ruling requests to the IRS relating to the US federal income tax characterization of an intercompany transfer of assets.
  • Tax advice related to public debt exchanges, equity offerings, and other capital markets transactions for both domestic and foreign companies.

Admissions

  • New York~United States (2012)

Education

  • Georgetown University Law Center (LL.M. Taxation, with Distinction) (2014)
  • Hofstra University School of Law (J.D.) (2011)
  • Binghamton University (B.A.) (2008)

Languages

  • English
  • Farsi
  • Spanish

Previous Offices

  • Amsterdam
  • London