Gary Gartner is a member of the Executive Committee, Chair of the Tax Department and Co-Chair of the Canada Group of Kaye Scholer LLP. His practice focuses on counseling clients on the U.S. and international tax consequences of transactions, restructurings and securities offerings. Gary previously served as the head of the international tax division at a major accounting firm in New York.MEHR
Gary’s clients include both U.S. and international corporations and individuals across a wide spectrum of industries. Gary has helped clients navigate complex cross-border issues related to acquisitions, divestures, joint ventures and financing transactions. He currently represents multinational corporations in international restructuring transactions, and provides significant ongoing strategic and global tax-planning advice to a range of U.S. and overseas clients.
Gary has written and lectured extensively on various topics, including the efficient structuring of business investments. He co-authored US Tax Reform: The Canadian Perspective (CCH), which examines the effect of the U.S. Tax Reform Act of 1986 on U.S.-Canada business and investment transactions. He also co-authored the chapter on cross-border tax issues in US Taxation of Foreign Controlled Business (Warren Gorham & Lamont) and the chapter on financing and investment products in The New Era of Investment Banking (Probus Publishing). For more than 13 years, Gary served as co-editor of a monthly column on U.S.-Canada issues in the Tax Management Journal.
Gary was recommended as a leading tax practitioner in Chambers USA: America’s Leading Lawyers for Business (2009), (2010) and (2011). Clients have praised him as a “big picture strategist,”a “high-quality, intellectual practitioner” and “a very knowledgeable attorney that always adds value,” who can also “explain and convert technical terms into understandable English without losing any nuances.”
Gary is recognized in Legal Media Group’s Guide to the World’s Leading Tax Advisers as a leading tax practitioner. He was also named as a leading practitioner in tax in Lexpert-Thomson-FindLaw’s Guide to the Leading 100 Canada/US Cross-Border Corporate Lawyers in Canada 2005.
Gary’s recent and current representations include:
a U.S. issuer in IDS/EIS offerings;
- numerous entities in cross-border income fund offerings totaling nearly $1 billion and the development of a similar product in the wholly domestic market, including Custom Income Direct Fund, ACS Media Income Fund, Great Lakes Carbon Income Fund, Boralex Power Income Fund, Chemtrade Logistics Income Fund, KCP and Hot House Growers;
- a world-renowned investment bank in international restructurings and acquisitions;
- a large non-U.S.-based company on the structuring and financing of several U.S. acquisitions and operations;
- a group of international mining companies on a series of joint ventures, financings and restructurings;
- the sale of a portion of an entertainment group to a U.S. public company; and
- the largest Canadian fertilizer manufacturing enterprise in a $1 billion notes offering.