Kaido Künnapas

Partner

As head of the firm’s Tax practice in Estonia, I work mostly with direct taxes. I advise clients on a variety of topics related to taxation, including taxes in M&A deals, designing employee incentive plans, tax structuring of investment funds, and cross-border employment taxes. I have had the opportunity to contribute to the modernization of taxation of participation options in Estonia together with the leading players in the technology sector. As a Fulbright scholarship holder at the University of San Diego, I have researched the logic of atomization and applications related to international tax treaties

Areas of Expertise

Direct taxation aspects of M&A

International tax structuring and tax planning

Corporate taxation

Taxation of financial technologies

Education

2016, Doctor, PhD in Law, University of Tartu

2010, Masters, MA in Law, University of Tartu

2010, Vocational, European Taxation Law, Academy of European Law

2009, Vocational, Recent developments in EU law. Proceedings at the ECHR, University of Tartu, International Summer University

Bachelor, BA in Law, University of Tartu

Languages