Ethan Kroll

Partner

Baker & McKenzie LLP

Los Angeles

T + 1 310 616 5374

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Biography

Ethan Kroll is a partner in the Los Angeles office and the co-chair of the Firm’s West Coast Tax Practice. He contributes regularly to Bloomberg's Tax Management International Journal and speaks frequently on international tax issues. Previously, he was a principal at a Big Four accounting firm.

Practice Focus

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

Admissions

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

Education

Stanford Law School (JD) (2010)
University of Chicago (PhD) (2010)
University of Chicago (MA) (2003)
Yale University (BA) (1999)

Languages

English

Previous Offices

San Francisco
Palo Alto

Co-author, "Section 267A Is a Headache — Does Pillar Two Make It Worse?," Tax Management International Journal, Bloomberg Tax, March 12, 2024
Co-author, "Notice 2023-80: When the U.S. Tax Code Meets Pillar Two," Tax Management International Journal, Bloomberg Tax, December 21, 2023
Author, "Section 10L Changes the Singaporean Tax Landscape for MNEs," Tax Management International Journal, Bloomberg Tax, October 26, 2023
Co-author, "Moore Is Not Enough — How to Recover an Unconstitutional Tax," Tax Management International Journal, Bloomberg Tax, July 31, 2023
Co-author, "A Hammer in a World of Nails: Australia’s New Anti-Avoidance Measure Targeting Payments for Intangibles," Tax Management International Journal, Bloomberg Tax, May 5, 2023
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

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