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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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Annabelle Bailleul-Mirabeau
Partner

Annabelle Bailleul-Mirabaud

International Taxation

Languages
  • French
  • English
  • Spanish
  • Italian
Social media

Annabelle Bailleul-Mirabaud joined CMS Francis Lefebvre in 2003 and became a partner in 2018.

She practices in tax law and works with large international corporate groups, advising on international taxation, assisting with audits, and representing them in litigation proceedings.

Her practice covers:

  • Determining where tax is paid on activities and transactions (effective management headquarters, permanent establishment, taxation of cross-border flows);
  • Defining, structuring, and defending transfer pricing policy;
  • Implementing Pillar 2;
  • Structuring mergers and acquisitions and cross-border restructuring operations.

Annabelle Bailleul-Mirabaud also advises on international executive compensation (including stock options, bonus shares, inpats and expats).

Awards & Recognitions
01
  • Award
    Tax Law - Best Lawyer since 2021
    Best Lawyers

Publications

  • Pilier 2 : quel impact sur les incitations fiscales en matière de R&D et d'innovation ?, Revue de Fiscalité Internationale (September 2024)
  • Attributions gratuites d'actions : nouveautés et rappels utiles, Option Finance (29/02/2024)
  • 2024 ou la première application de Pilier 2 : comment bien se préparer, en particulier sur les safe harbour ?, Option Finance (28/02/2024)
  • Actualités de la taxe sur les services numérique, Revue de Fiscalité Internationale (February 2023)

Lectures list

  • New Era of Taxation Conference, International Bar Association (IBA), Milan, 10 to 12 September 2025: panel moderator, "Pillar 2 in practice: key challenges and strategic responses in the first year of implementation (lessons learned and best practices)"
  • 14th Annual London Finance and Capital Markets Conference, IBA, London, 20 and 21 January 2025, panel moderator, "Pillar 2: what tax lawyers need to know now"
  • 24th U.S. and Europe Tax Practice Trends, American Bar Association (ABA), IBA, and American branch of the International Fiscal Association (IFA), Munich, 10 to 12 February 2024, panel member, "Pillar 2: how solid is the UTPR"

Education

  • CAPA (certificate of aptitude for the legal profession) (2003)
  • DESS (Diplôme d’études supérieures spécialisées) Juriste d’affaires, Université de Paris XI - Sceaux (2001)
  • Management Graduate, Ecole des Hautes Etudes Commerciales (HEC), (1997- 2001)
  • Master’s degree in management, Université L. Bocconi, Milan (1999)

Further reading

  • Brexit : l’impact fiscal d’un « no deal » sur vos investissements

  • Brexit : un «no deal» lourd de conséquences fiscales tant pour les sociétés que pour les particuliers

  • Hard Brexit : quelle fiscalité pour vos investissements ?

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