Scott L. Semer Esq.


Scott Semer is a tax partner in Torys’ New York office. He advises pension plans and Sovereign Wealth Funds on investments in the United States and around the world.

Scott has extensive experience advising pension plans and non-U.S. investors in connection with negotiating and structuring various joint ventures and investments through private REITs in commercial, residential and industrial U.S. real estate portfolios. He advises international clients on infrastructure projects in the United States and worldwide, both directly and through infrastructure-targeted private equity funds. He also advises multinational corporate clients on a wide variety of international transactions, including public and private mergers, reorganizations, restructurings and acquisitions.

Scott also structures hedge funds and private equity funds and his practice focus includes structured products, and a variety of financial derivatives.

Prior to joining Torys, Scott was a partner in the tax group of the New York office of Davies Ward Phillips & Vineberg, a leading international law firm based in Canada.  While at Davies, Scott specialized in creating tax-efficient structures for international clients making investments in the U.S.  He has advised clients on a wide variety of transactions, including public and private cross-border mergers, reorganizations, restructurings, acquisitions as well as the creation of hedge funds and private equity funds.  He also has experience with structured financial products, including asset securitization vehicles, receivables financings, and a variety of financial derivatives.  Prior to joining Davies, Scott was an associate at Davis Polk & Wardwell and was the Director of Transactional Studies and Research Fellow at Columbia Law School. Mr. Semer is also an Adjunct Professor of Law at Columbia Law School.

J.D., Columbia Law School (1997)
B.F.A., New York University (1992)

Bloomberg BNA Tax Management Portfolios:
743 T.M., Structuring Real Estate Joint Ventures with Private REITs (co-author)