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Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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CMS lawyers can provide future-facing advice for your business across a variety of specialisms and industries, worldwide.

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Global Reach

Apart from offering expert legal consultancy for local jurisdictions, CMS Francis Lefebvre partners up with you to effectively navigate the complexities of global business and legal environments.

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CMS France
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Pillar 2

Our expertise for your strategic operations

With the entry into force of the Pillar 2 rules, large corporate groups are faced with new tax obligations. 

A major change for international groups

Pillar 2 obliges large corporate groups to completely revise their information systems and their internal compliance processes. It imposes new declaration obligations and causes them to review all of the group's structures and operations due to minimum taxation requirements. 

Strategic guidance

We guide groups that are subject to Pillar 2 rules in how to conduct audits of their structures and analyse their effective tax rate, according to the OECD models, the minimum tax directive and safe harbour rules.  

As one of the authors of the first benchmark study on the subject in partnership with Lefebvre-Dalloz, the firm has confirmed its unique tax expertise for corporate groups.

Events

  • France
    03 Mar 2026

    IP Insights webinar series 2026

  • France
    19 Mar 2026

    CMS Nordic Health Summit

  • France
    23 Mar 2026

    CMS at PTMG Spring 2026

  • France
    21 Apr 2026

    On the Pulse webinar series 2026 - Spring

Local market knowledge. Global outlook

We provide future-facing legal advice to help your organisation thrive. Combining local market knowledge and a global perspective, and with lawyers in locations worldwide, your organisation benefits from the expertise it needs, even across borders.

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