Cosmos Fung is a tax associate in the London office of Kirkland & Ellis International LLP.
Cosmos’ practice includes advisory and transactional work on a full range of tax issues, including cross-border mergers and acquisitions, restructurings, corporate reorganisations and capital markets transactions.
Experience
Representative Matters
Prior to joining Kirkland, Cosmos worked on the following matters:
Avianca, the second-largest airline group in Latin America, on its chapter 11 reorganization.
Lenders on the takeover of the Schur Flexibles Group from the incumbent owners and the write-down of up to 75% of the original bank debt as part of a lender-led financial restructuring transaction.
Public Power Corporation S.A. on the M&A and debt finance aspects of its €1.26 billion acquisition of all of the equity interests held by Enel S.p.A. and its subsidiaries in Romania.
PeopleCert International Limited on (1) the minority investment in PeopleCert by FTV Capital; (2) the subsequent $525 million acquisition of Axelos, a UK joint venture practice methodologies company; as well as (3) the associated LBO financing and high-yield bond.
Breakthrough Energy Catalyst on its acquisition of an equity interest in the FlagshipONE project and partnership with Ørsted, a green energy company.
Charterhouse Capital Partners on its acquisition of a majority stake in Two Circles, an international sports marketing company.
Strategic Value Partners, LLC on its acquisition of APCOA Parking group from Centerbridge Partners L.P.
One Equity Partners on its acquisition of TechnipFMC’s Measurement Solutions business.
Sartorius AG on its acquisition of Albumedix Ltd, a UK biopharmaceutical company.
Sun European Partners on its acquisition of the DD Group, a UK and Ireland-focused dental distributor and service provider.
Summit Partners on its investments in: (i) Odoo S.A., a Belgian business software company; (ii) Optimove, an Israeli tech company; and (iii) Trading Hub, a UK financial analytics software company.
Eurobank on the sale of its Serbian subsidiary, Eurobank Direkna.
National Bank of Greece on the disposal of a Cypriot Credit Acquiring Company, which owns a portfolio of non-performing loans.
Zegona Communications plc in the committed debt financing of €4.2 billion to fund the acquisition of Vodafone Spain.
Group of 10 private credit funds on the £1.25 billion financing for EQT’s £4.6 billion cash offer to acquire Dechra Pharma plc, a UK veterinary products company.
CPPIB in relation to its investment in Fortress’ acquisition of Wm Morrison Supermarkets.
Initial purchasers on the €1.28 billion debut bond offering by Società Finanziaria Macchine Automatiche S.p.A. in connection with its public-to-private takeover bid for Industria Macchine Automatiche S.p.A, a global industrial company.
Group of underwriters on the initial public offering and listing of Athens International Airport S.A., Greece’s biggest IPO in over 15 years.
Prior Experience
Milbank LLP
Associate, 2020–2024
Gibson, Dunn & Crutcher LLP
Associate, 2019–2020
Trainee Solicitor, 2017–2019
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Credentials
Admissions & Qualifications
2019, Admitted to practice as a Solicitor of England and Wales
Education
BPP Law SchoolLPC2017
BPP Law SchoolGDL2016
St. John's College, University of CambridgeB.A.; M.A., Economics2015