Cosmos Fung
Associate
Tax
Kirkland & Ellis International LLP
Overview
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
Representative matters include advising:
- Kimberly-Clark Corporation on an agreement with Suzano S.A. to form a strategic partnership, which will create an international tissue and professional products business with an enterprise value of $3.4 billion.
- Macquarie Asset Management on the sale of its portfolio company Macquarie Rotorcraft Limited, a UK-based helicopter leasing business.
- Apollo-managed funds in connection with a series of transactions for The Restaurant Group Limited (TRG), a UK restaurant operator, to reorganize TRG’s three divisions into structurally separate silos under a holding company and refinance existing debt.
- ABC Technologies Acquisitions Limited, majority owned by affiliated funds of Apollo, on its recommended all cash offer of £1.039 million for TI Fluid Systems.
- CPPIB on its investment in Ontic, a global aerospace firm and a portfolio company of CVC.
- Arcus Infrastructure Partners on its acquisition of Constellation Cold Logistics, a European cold storage logistics business.
- KKR on its acquisition of a 25% stake in Enilive, a biorefining production and mobility transformation company.
- Silver Lake-backed Oak View Group on its acquisition of The Brewery, a UK hospitality group.
- Summa Equity on its investment in EA Technology, a UK electricity grid and management company.
- Acosta Group on its acquisition of Dee Set, a UK marketing company.
- Bain Capital Tech Opportunities on its majority investment in Finova and its simultaneous acquisition of MSO, both UK mortgage origination software businesses.
- Bain Capital and Cinven, through their portfolio company Stada, a pharmaceutical company, in connection with its offering of €1.25 billion of notes.
- Blackstone Tactical Opportunities as the lead provider of debt financing to Dream Games, the developer and publisher of globally renowned mobile games Royal Match and Royal Kingdom.
- Grupo Antolin, a global supplier of automobile interior components, in connection with its offering of €250 million of senior secured notes and its €515 million term and revolving financing.
- Brookfield on a series of real estate financings for its Befimmo (Belgium) and Hibernia (Irish) office portfolios, raising approximately €2 billion.
- 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.*
- Strategic Value Partners, LLC on its acquisition of APCOA Parking group from Centerbridge Partners.*
- 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.*
- 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.*
- Zegona Communications plc in the committed debt financing of €4.2 billion to fund the acquisition of Vodafone Spain.*
- Group of underwriters on the initial public offering and listing of Athens International Airport S.A., Greece’s biggest IPO in over 15 years.*
*Matters prior to joining Kirkland
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
News &
Insights
Kirkland Advises Kimberly-Clark on Strategic Partnership with Suzano at $3.4 Billion Enterprise Value