Home / People / Arnaud Le Boulanger
Portrait ofPicture of Arnaud Le Boulanger

Arnaud Le Boulanger

Partner

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

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

Arnaud 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 almost 30 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 both in projects that involve such matters, and in legal and tax operations related to business reorganizations.

more less

Best Lawyer, Tax Law

Best Lawyers 2024

Relevant experience

  • Head of the team of economists at HSD Ernst & Young (1999-2003)
  • Co-head of European training center in transfer pricing of the Ernst & Young network (1999-2003)
  • Head of the team of economists at Deloitte & Touche Juridique et Fiscal (1995-1999)
  • Audit at Deloitte & Touche (1993-1995)
  • Lecturer, Transfer Pricing, University of Paris I Panthéon-Sorbonne, M2 Business Law and Taxation (in partnership with HEC), since 2011
more less

Memberships & Roles

  • Member of ACE (French Association of Corporate Legal Advisors)
  • Member of IFA (International Fiscal Association)
  • Member of the Hauts-de-Seine Bar since 2006
more less

Publications

  • Prix de transfert, co-auteur, Editions Francis Lefebvre (4ème éditions, 2008-2020)
  • Guide To International Transfer Pricing, co-auteur, Wolters Kluwer (11ème edition, 2010-2021)
  • Nombreux articles (Editions Francis Lefebvre, Droit Fiscal, etc.)
more less

Education

  • 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)
more less

Feed

28/07/2020
Transfer pricing and the Covid-19 economic downturn
This Transfer Pricing thought leadership aims to assist companies in proactively approaching these issues and ultimately making appropriate decisions to secure their transfer pricing policies in these...
18/06/2020
Tax valuation of assets in a context of health and economic crisis
In France, the Covid-19 crisis will have an impact on asset tax valuation insofar as the event giving rise to tax (depending on cases) occurs at a date when the crisis started to cause critical effects...
08/06/2020
Simplified transfer pricing declaration
In a press release dated April 17, 2020, the Minister of Public Action and Accounts announced that the deadline for filing the corporate income tax package for companies with fiscal years ending 31st...
07/04/2020
Transfer pricing and covid-19 crisis: how to remunerate a routine distributor...
Many multinational enterprises (‘MNEs’) have organized their transfer pricing operations around a principal operating company (also called “main entrepreneur”) and routine entities. According...
15/07/2013
CMS Tax Connect e-Guide: Transfer Pricing: Managing documentation requirements...
The guide provides CMS’s international clients, particularly those having intra-group activities across Europe, Asia, the Maghreb region, the US and the BRICs countries, with consistent and practical...
15/06/2011
CMS Tax Connect | After the crisis, a new tax landscape, Summary report...
More than two years after the economic turmoils triggered by the bankruptcy of the Lehman Brothers bank, businesses are still dealing with the legislative and regulatory repercussions of the crisis and...
04/02/2011
CMS BFL advises Swiss energy company BKW-FMB
CMS Bureau Francis Lefebvre has advised BKW-FMB on its entry into the French market for low-carbon electricity production, through the acquisition of hydroelectric power stations in Allevard BKW-FMB has...
03/07/2008
CMS Bureau Francis Lefebvre elects seven new partners
CMS Bureau Francis Lefebvre proudly presents seven new partners
30/06/2008
Publication in Editions Francis Lefebvre of the book «Transfer pricing»
A guide to fixing and documenting transfer pricing and facing tax audit. In a context of globalization of the economy, transfer pricing has become within a few years a major stake of international tax...