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Picture of Arnaud Le Boulanger
Partner

Arnaud Le Boulanger

Languages
  • French
  • English

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

He practices in tax law and leads the CMS economics team responsible for transfer pricing, company valuation, and asset valuation analyses.

He assists and advises clients throughout the tax process, from strategic counsel at planning stages to tax audit defence and litigation. He conducts audits of transfer pricing policies and documentation and offers structured solutions across the entire transfer pricing chain. He also assists clients with advance pricing agreements (APA) and amicable dispute resolution.

Arnaud Le Boulanger has developed a comprehensive and integrated practice to provide French and international clients with the full range of taxation and economic analysis services.

Company and asset valuation is a core part of his work. Valuation plays a critical role in transfer pricing and in the legal and tax transactions that arise during reorganisation of companies or their shareholder base.

Awards & Recognitions
01
  • Award
    World Transfer Pricing - Highly Regarded Practioner
    ITR World Tax 2024-2025
  • Award
    Tax Law - Best Lawyer since 2010
    Best Lawyers

Publications

  • Les Prix de transfert (with Xavier Daluzeau, Stéphane Gelin, Bruno Gibert, Arnaud Le Boulanger), Éditions Francis Lefebvre (April 2024)

Memberships & Roles

  • Member of the International Fiscal Association (IFA)

Education

  • International MBA (1992-1993)
  • Engineering graduate, Ecole Nationale Supérieure de l'Aéronautique et de l'Espace (1991)

Insights by Arnaud

Transfer pricing and the Covid-19 economic downturn

28 Jul 2020 1 min read

Tax valuation of assets in a context of health and economic crisis

18 Jun 2020 5 min read

Simplified transfer pricing declaration

08 Jun 2020 3 min read

Transfer pricing and covid-19 crisis: how to remunerate a routine distributor for its financial year ending in december 2020?

07 Apr 2020 6 min read
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