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Annabelle Bailleul-Mirabaud

Partner

CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
Cedex
France
Languages French, English, Spanish, Italian

Annabelle Bailleul-Mirabaud specialises in international taxation with an expertise on permanent establishments, CFC and substance issues, assisting leading multinational groups in tax audits and litigation.

She also assists multinational groups on a day-to-day basis in relation to international taxation matters including transfer pricing and taxation of cross-border flows. Annabelle has a significant experience in the structuring and implementation of worldwide incentive plans.

She joined CMS Francis Lefebvre Avocats in 2003 after several months with CMS Francis Lefebvre Avocats, New York. She is one of the authors of Business Operations in France (Bloomberg BNA).

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Relevant experience

  • Former lecturer in international taxation matters for post graduates at Panthéon Sorbonne University Paris I (2006-2007).
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Education

  • HEC Business School (2001)
  • Master of management – University Bocconi, Milano
  • Master of corporate and tax law - Paris XI-Sceaux (2001)
  • CAPA (2003)
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Memberships

  • Member of Institut des Avocats Conseils Fiscaux (IACF)
  • Member of International Bar Association (IBA)
  • Member of International Fiscal Association (IFA)
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Publications

  • Hard Brexit : quelle fiscalité pour vos investissements ?, co-auteur - Les Echos (27/03/2019)
  • Brexit : un "no deal" lourd de conséquences fiscales tant pour les sociétés que pour les particuliers, co-auteur - Option Finance (18/03/2019)
  • Digital Cases (Google and Valueclick/Conversant) Illustrate Narrow French Permanent Establishment Interpretation - TaxNotes.com (September 2018)
  • Le nouveau pouvoir d’audition de l’administration - Lexplicite.fr (février 2018)
  • Nouvelle procédure d’audition pour lutter contre l’évasion fiscale internationale - Option Finance (12/06/2017)
  • Google Wins a $1.25 Billion First Round Against the French Tax Authorities - Bloomberg BNA (June 2017)
  • France tightens the noose on digital companies » published by Bloomberg BNA (February 2017)
  • Compétitivité du marché de l'art français à travers le prisme de la fiscalité - revue des commissaires-priseurs de ventes volontaires de janvier 2017 (revue du SYMEV - syndicat national des maisons de ventes aux enchères)
  • Endettement intra-groupe: une nouvelle mesure anti-abus américaine aux conséquences potentielles pour les entreprises françaises- Option Finance (12/12/2016)
  • Partie fiscalité directe et fiscalité internationale de l’ouvrage Business Operations in France publié par BNA
  • Stock-options et mobilité internationale : l’empire contre-attaque – Option Finance (13/12/2010)
  • Articles publiés dans Tax Notes International
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30 April 2019
Brexit : l’im­pact fisc­al d’un « no deal » sur vos in­ves­t­isse­ments
02 April 2019
Brexit : un «no deal» lourd de con­séquences fisc­ales tant pour les so­ciétés...
28 March 2019
Hard Brexit : quelle fisc­al­ité pour vos in­ves­t­isse­ments ?

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22 September 2020
Tax Con­nect Flash
On 15 Ju­ly 2020, the European Com­mis­sion ad­op­ted a new tax pack­age to sup­port eco­nom­ic re­cov­ery and long-term growth with­in the European Uni­on (“EU”). Fur­ther­ing EU tax policy, the pack­age builds...
4 March 2020
Tax Con­nect Flash
Sum­maryPil­lar OneUni­fied Ap­proach: Sum­mary­Uni­fied Ap­proach: Amount AAmount A: Scope Amount A: Threshold­sAm­ount A: Com­pu­ta­tion and Al­loc­a­tionUni­fied Ap­proach: Amount B Uni­fied Ap­proach: Amount C Pil­lar...
07 October 2018
IBA An­nu­al Con­fer­ence 2018
Sev­er­al of our part­ners will be at the IBA An­nu­al Meet­ing in Rome, Italy, rep­res­ent­ing a range of jur­is­dic­tions, prac­tice areas and sec­tor spe­cial­isms. To ar­range a meet­ing dur­ing the IBA, please con­tact...
24 July 2019
Tax Con­nect Flash
Pending the im­ple­ment­a­tion of a co­ordin­ated in­ter­na­tion­al solu­tion aim­ing at tax­ing ma­jor di­git­al com­pan­ies, the bill in­tro­du­cing a French di­git­al ser­vices tax was defin­it­ively voted on 11 Ju­ly 2019...
24 July 2019
Tax Con­nect Flash
Pending the im­ple­ment­a­tion of a co­ordin­ated in­ter­na­tion­al solu­tion aim­ing at tax­ing ma­jor di­git­al com­pan­ies, the bill in­tro­du­cing a French di­git­al ser­vices tax was defin­it­ively voted on 11 Ju­ly 2019...
24 July 2019
Tax Con­nect Flash
Pending the im­ple­ment­a­tion of a co­ordin­ated in­ter­na­tion­al solu­tion aim­ing at tax­ing ma­jor di­git­al com­pan­ies, the bill in­tro­du­cing a French di­git­al ser­vices tax was defin­it­ively voted on 11 Ju­ly 2019...
March 2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the...
19 September 2016
CMS Get-to­geth­er at the IBA An­nu­al Meet­ing 2016, Wash­ing­ton, DC
Thank you to 650 guests who at­ten­ded our get-to­geth­er re­cep­tion on the oc­ca­sion of the IBA An­nu­al Meet­ing in Wash­ing­ton, DC.You will find be­low the pro­files of our CMS del­eg­ates at the IBA.We look for­ward...
15 January 2018
CMS Fran­cis Le­fe­b­vre Avocats co­opts four new part­ners
CMS Fran­cis Le­fe­b­vre Avocats an­nounces the co­opta­tion of four new part­ners: An­na­belle Bail­leul-Mira­baud, Dami­en De­colasse, Ludovic Duguet and Thomas Laumière.Of the over 400 law­yers, now 112 are part­ners.An­na­belle...