Ethan S Kroll

Ethan Kroll is a partner in the Los Angeles office and the 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. 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.

American Bar Association

State Bar of California – Section on Taxation

Co-author, “A Closer Look at How Proposed Section 899 Would Increase Tax Rates for Certain Non-US Persons and Governments,” Baker McKenzie InsightPlus, May 22, 2025

Co-author, "IRS Sends Statutory Frankenstein to Take Your §250 Deductions," Tax Management International Journal, Bloomberg Tax, October 18, 2024

Co-author, "The Proposed DCL and DPL Rules: A Tale of Dreams and Nightmares," Tax Management International Journal, Bloomberg Tax, August 14, 2024

Co-author, "Fourth Set of Administrative Guidance for Pillar Two: More Guidance, More Complexity", Baker McKenzie InsightPlus, June 26, 2024

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

Stanford Law School

University of Chicago

Yale University