Matthew Lau
Matthew’s practice focuses on the structuring of cross‑border M&A transactions and corporate reorganizations, particularly involving the United States, China, Japan, and the rest of the Asia‑Pacific region. He specializes in guiding clients through the intricacies of cross‑border transaction structures and intellectual property management from a tax perspective.
Matthew has deep experience advising fund sponsors and institutional investors on tax issues relating to the formation of, and investments in, private equity funds, venture capital funds, real estate funds, and other alternative investment products. He has particular expertise in the U.S. taxation of government‑linked investors such as sovereign wealth funds and central banks.
Matthew has represented multinational corporations and funds in transactions across more than 30 jurisdictions covering a wide range of industries, including technology, telecommunications, healthcare, real estate, consumer, media, and energy.
Matthew is a Registered Foreign Lawyer with the Law Society of Hong Kong.
While at Columbia Law School, Matthew was a three‑year Harlan Fiske Stone Scholar.
Experience
U.S.-listed SPAC Silver Crest Acquisition Corporation in Combination with Tims China
Represented Silver Crest Acquisition Corporation (NASDAQ: SLCR), a publicly traded special purpose acquisition company, in connection with its business combination with TH International Limited, a master franchisee and operator of Tim Hortons coffee shops in China.
SoftBank Vision Fund’s Series D+ round funding in Klook
Represented SoftBank Vision Fund in connection with the Series D+ round funding totaling US$225 million in Klook, an online travel platform that provides global travel locating and booking services.
SoftBank Vision Fund’s investment in Chehaoduo
Represented SoftBank Vision Fund in connection with an investment totaling US$1.5 billion in Chehaoduo, a leading Chinese customer-to-customer auto retail services company that operates Guazi, an e-commerce platform focusing on second-hand car transactions, and Maodou, an e-commerce platform focusing on new car transactions.
SoftBank Vision Fund’s investment in OYO Rooms
Represented SoftBank Vision Fund as lead investor in the combined US$1 billion financing in OYO Rooms, India’s leading hospitality business, to expand current operations in India and launch new operations in China.
Softbank’s investment into Ele.me
Represented SoftBank in connection with an investment as part of a US$3 billion investment by Softbank and the SoftBank Vision Fund into Ele.me, the food delivery business owned by Alibaba.
Softbank’s US$9.6 billion investment in DiDi
Represented SoftBank in its US$9.6 billion investment in Xiaoju Kuaizhi Inc. (DiDi), China’s leading ride-hailing and mobile transportation platform.
Softbank’s US$4.4 billion investment into WeWork
Represented SoftBank in its US$4.4 billion investment into WeWork Companies Inc., U.S.-based startup that operates shared working spaces across the world.
GLP’s establishment of a US$5.6 billion Japan-focused logistics private real estate fund
Represented GLP in the establishment of a US$5.6 billion Japan-focused logistics private real estate fund.
GLP’s establishment of a new US$2 billion China fund
Represented GLP in the establishment of a new US$2 billion fund in China with Singapore sovereign wealth fund GIC. The USD-denominated value-add venture will focus on income-generating logistics facilities in China.
Asahi Kasei Corporation’s US$1 billion acquisition of Sage Automotive Interiors
Represented Asahi Kasei Corporation in its approximately US$1 billion acquisition of U.S.-based Sage Automotive Interiors, Inc., from Clearlake Capital Group.
Alibaba Group’s acquisition of a 33% stake of Ant Financial
Represented Alibaba Group in its acquisition of a 33% stake of Ant Financial, operator of China’s biggest online payment platform by market share.
Tate & Lyle PLC’s acquisition of Sweet Green Fields
Represented this FTSE-listed UK-headquartered global provider of food ingredients and solutions on its agreement to acquire a 15% equity holding in Sweet Green Fields, a U.S. headquartered stevia company with Chinese operations.
Hitachi’s US$1.245 billion acquisition of Sullair brand air compressor and sale business
Represented Hitachi in its US$1.245 billion acquisition of the Sullair brand air compressor and sale business from Accudyne Industries.
IndoSpace’s formation of US$1.2 billion IndoSpace Core
Represented Indospace on the formation of IndoSpace Core, its US$1.2 billion joint venture with Canada Pension Plan Investment Board that will focus on acquiring and developing modern logistics facilities in India.
Renesas Electronics’ US$3.2 billion acquisition of Intersil
Represented this Tokyo-based semiconductor supplier on its US$3.2 billion acquisition of Intersil Corporation, a leading U.S. chipmaker.
Walmart’s US$1.5 billion strategic alliance with JD.com
Represented Walmart in its US$1.5 billion strategic alliance with JD.com, China’s largest e-commerce company by revenue.
Hitachi and Hitachi Appliances’ formation of a global JV with Johnson Controls
Represented Hitachi and Hitachi Appliances in their formation of a global air conditioning joint venture with Johnson Controls, integrating the companies’ market leading HVAC businesses. Johnson Controls obtained a 60% ownership stake in Hitachi Appliances’ more than US$2.6 billion global air conditioning business.
SoftBank and GungHo Online Entertainment’s US$1.5 billion joint purchase of Supercell
Represented SoftBank and GungHo Online Entertainment on their joint purchase of a majority interest in Finnish mobile game company Supercell for US$1.5 billion.
Rankings
Ranked: China Tax: Hong Kong-based (International Firms)
Chambers Greater China Region 2024-2025
Leading Individual: Hong Kong: Domestic and International Corporate Tax
Legal 500 Asia Pacific 2023-2025
Recommended for Hong Kong Investment Funds
Recommended for China Investment Funds: Foreign Firms