Scott Semer

Scott Semer

New York: 212.880.6180
Fax 212.682.0200


JD, 1997
Columbia University
BFA (film and television), 1992
Tisch School of Arts at New York

Bar Admissions

New York, 1998


Scott 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.

Representative Work

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Professional Involvement

Scott is an adjunct professor at the Columbia University School of Law where he teaches a seminar titled "Deals: The Art of the Deal". He was also the Past Director of Transactional Studies at Columbia University School of Law.

Scott served as Review and Essay Editor of the Columbia Law Review, and has also published numerous articles on U.S. and international tax issues. He is a co-author of Structuring Real Estate Joint Ventures with Private REITs published by BNA Tax Management.


Scott was the Past Director of Transactional Studies at Columbia University School of Law.