Sorainen

Tax, Ukraine

Partner, head of the firm’s Tax practice in Estonia.

Kaido helps clients on a variety of topics relating to taxation, including taxes in M&A deals, designing employee incentive plans, tax structuring of investment funds, and cross-border employment taxes. Adapting novel business models, such as crypto businesses and digital economy operators, to the existing tax rules is an everyday task for him.

Kaido is a vocal proponent of modern and fair tax laws. He has successfully represented technology sector companies facing unclear tax rules when issuing employee equity incentives – the most popular way to remunerate staff these days. Kaido has a doctor’s degree and gives lectures and supervises graduation theses at several Estonian universities.

𝗞𝗲𝗲𝗽𝗶𝗻𝗴 𝘁𝗵𝗲 𝗘𝘀𝘁𝗼𝗻𝗶𝗮𝗻 𝘁𝗮𝘅 𝘀𝘆𝘀𝘁𝗲𝗺 𝗰𝗼𝗺𝗽𝗲𝘁𝗶𝘁𝗶𝘃𝗲. Kaido has contributed to the modernization of taxation of participation options in Estonia together with the leading players in the technology sector. Frequent work with novel tax issues in the field of crypto and digital economics provides him with the opportunity to play a role in designing taxation law.

𝗜𝗻𝘁𝗲𝗴𝗿𝗮𝘁𝗶𝗻𝗴 𝘁𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 𝗶𝗻𝘁𝗼 𝘁𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝘁𝗮𝘅 𝗮𝗱𝘃𝗶𝗰𝗲. As a Fulbright scholarship holder at the University of San Diego, Kaido has researched the logic of automation and applications related to international tax treaties. His mission is to find technological solutions that could help to simplify the “user experience” of tax law and allow to integrate taxation with products and services.

𝗣𝗿𝗼𝗺𝗼𝘁𝗶𝗻𝗴 𝗥&𝗗 𝘁𝗵𝗿𝗼𝘂𝗴𝗵 𝘁𝗮𝘅𝗮𝘁𝗶𝗼𝗻. His participation in a working group of scholars representing acknowledged European universities discussing the current status and further development of research and development (R&D) tax incentives led to a comprehensive report and a chapter in a book reaching global audiences.

𝗘𝗱𝘂𝗰𝗮𝘁𝗶𝗻𝗴 𝘁𝗵𝗲 𝗻𝗲𝘄 𝗴𝗲𝗻𝗲𝗿𝗮𝘁𝗶𝗼𝗻. Lecturing on tax and business law as well as procedural law at TalTech, the University of Tartu, the Estonian Business School, and the Sorainen Student Academy has improved his ability to put complex issues into simple terms.

Estonian, English

Estonian Bar Association

International Fiscal Association Estonian Branch, member of the board

Estonian Society of Academic Jurisprudence

Estonian Association of Young Lawyers

University of San Diego School of Law (The U.S. Law and Policy program, Fulbright Scholarship)

University of Tartu, Estonia (PhD in law)

University of Tartu, International Summer University (recent developments in EU law. Proceedings at the ECHR)

Academy of European Law (European Taxation Law)

University of Tartu, Estonia (MA in Law)

University of Tartu, Estonia (BA in Law)