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Arnaud Le Boulanger


CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Languages French, English, German

Arnaud Le Boulanger heads the Economics team of CMS Legal, in charge of performing analyses in the fields of transfer pricing and asset valuation. As a specialist in these fields for more than 20 years, Arnaud has carried out and led numerous studies on a world-wide basis.

As transfer pricing has emerged over the years as a high-profile, strategic issue both for enterprises and tax administrations, further illustrated by the introduction of new BEPS concepts by the OECD, Arnaud has developed a comprehensive practice in this area that serves the needs of his clients both in France and at an international level. By integrating their expertise in taxation matters with expertise in economic analysis, Arnaud and his team are able to provide structured advice throughout the whole transfer pricing chain (from strategic upstream advice, through TP documentation and assistance in APAs and MAPs, to defence in tax audits and litigations). Asset valuation analysis is also a key expertise of Arnaud and his team, which is particularly important for projects that involve such matters.

Arnaud joined CMS Francis Lefebvre Avocats in 2003 and he became a partner in 2008.

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Best Lawyer In France (Tax Law)

BestLawyer.com 2011-2016

Catégorie 5 étoiles (prix de transfert)

Option Droit & Affaires 2016

Incontournable (prix de transfert)

Revue Décideurs 2008-2015

Relevant experience

  • Leader of a team of economists at HSD Ernst & Young (1999-2003)
  • Leader of a team of economists at Deloitte & Touche (1995-1999)
  • Audit Division of Deloitte & Touche (1993-1995)
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  • Engineering graduate from the Ecole Nationale Supérieure de l'Aéronautique et de l'Espace (National College of Aeronautics and Space) (1991)
  • International MBA (1992-1993)
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  • Member of ACE (French Association of Corporate Legal Advisors)
  • Member of IFA (International Fiscal Association)
  • Member of the Hauts-de-Seine Bar since 2006
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  • Les prix de transfert, co-author - Editions Francis Lefebvre (3ème édition June 2008 - June 2016)
  • Guide to International Transfer Pricing, co-author – Kluwer Law (5ème édition, 2010-2016)
  • Obligation documentaire en matière de prix de transfert, co-author - Option Finance (02/06/2009)
  • Prix de transfert : les pistes de l'OCDE - Les Echos (09/06/2006)
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