Matthew Y. Lau

Matthew Y. Lau


University of Toronto (B.S., 2006)
Columbia Law School (J.D., 2009)

Bar Admissions

New York

Matthew Lau is a tax partner in Morrison & Foerster’s Hong Kong office. His practice focuses on the tax structuring aspects of cross-border mergers and acquisitions and corporate restructurings, particularly in the United States, China, Japan, and the rest of the Asia-Pacific region. He also regularly advises U.S. and Asia-based fund sponsors and institutional investors on tax issues related to the formation of, and investments in, private equity funds, real estate funds, hedge funds, co-investment vehicles and other alternative investment products.

Mr. Lau has represented multinational corporations and funds in acquisitions and restructuring transactions across more than 30 jurisdictions. He has advised clients from a wide range of industries, including consumer, energy, health care, media, natural resources, real estate, technology and telecommunications.

In addition, Mr. Lau has extensive experience advising clients on compliance and structuring issues related to U.S. Foreign Account Tax Compliance Act (“FATCA”) and similar information-sharing regimes. He also represents clients in connection with equity and debt offerings, securitizations, syndicated loans and swaps.

Mr. Lau received his J.D. from Columbia Law School, where he was a three-year Harlan Fiske Stone Scholar. He received his B.Sc. from the University of Toronto. Prior to joining Morrison & Foerster, Mr. Lau worked for another leading U.S. law firm in New York.

Mr. Lau is a native English and Cantonese speaker.

Representative Matters:

  • Representing SoftBank Group Corp. in its US$4.4 billion investment into WeWork Companies Inc., U.S.-based startup that operates shared working spaces across the world.

  • Represented IndoSpace on the formation of IndoSpace Core, its US$1.2 billion joint venture with Canada Pension Plan Investment Board which will focus on acquiring and developing modern logistics facilities in India.

  • Represented SoftBank as sole counsel in its US$5 billion investment in Xiaoju Kuaizhi Inc. (“Didi”), China’s leading ride-hailing and mobile transportation platform. This, the largest ever foreign investment in a Chinese technology business, will allow Didi to advance its globalization strategy, and to invest deeper into artificial intelligence and other emerging technologies for the improvement of transportation services.

  • Represented Hitachi in its US$1.245 billion acquisition of the Sullair brand air compressor and sale business from Accudyne Industries.  

  • Represented various individual shareholders in relation to the sale of Tarantula Global Holdings Pte. Ltd., a communications tower management software business, to Volaris Group of Canada.

  • Represented Tanaka Kikinzoku Kogyo, a Japanese company specializing in precious metals refining and fabrication, in its acquisition of 100 percent of Metalor Technologies International, SA, another precious metals refining and fabrication company based in Switzerland, with operations world-wide. The transaction was announced on July 12 and will close upon receipt of approval by competition authorities.

  • Represented Santen Pharmaceutical in its acquisition of InnFocus, a development stage medical device company. Santen is a Japan-based pharmaceutical company focused on ophthalmic pharmaceuticals. InnFocus is developing the MicroShunt, a biocompatible drainage device implanted in the eye to drain eye fluid and reduce intraocular pressure, as a glaucoma treatment.

  • Represented Teijin Limited in its sale of DuPont Teijin Films (DTF), a 17-year old global joint venture between Teijin and DuPont.

  • Represented Wal-Mart and its Global eCommerce division in the formation of a strategic alliance with, China’s largest e-commerce company by revenue. The transaction included Walmart's acquisition of approximately 5 percent of total shares outstanding of (valued at approximately $1.5 billion), and the transfer to of assets used to operate, Walmart's Shanghai-based B2C online marketplace.

Recommended for Investment Funds in Hong Kong by Legal 500 Asia Pacific 2019

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