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Arnaud Le Boulanger

Partner

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

Arnaud Le Boulanger 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 more than 20 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 for projects that involve such matters.

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

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Best Lawyer In France (Tax Law)

BestLawyer.com 2011-2016

Catégorie 5 étoiles (prix de transfert)

Option Droit & Affaires 2016

Incontournable (prix de transfert)

Revue Décideurs 2008-2015

Relevant experience

  • Leader of a team of economists at HSD Ernst & Young (1999-2003)
  • Leader of a team of economists at Deloitte & Touche (1995-1999)
  • Audit Division of Deloitte & Touche (1993-1995)
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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)
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Memberships

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

  • Les prix de transfert, co-author - Editions Francis Lefebvre (3ème édition June 2008 - June 2016)
  • Guide to International Transfer Pricing, co-author – Kluwer Law (5ème édition, 2010-2016)
  • Obligation documentaire en matière de prix de transfert, co-author - Option Finance (02/06/2009)
  • Prix de transfert : les pistes de l'OCDE - Les Echos (09/06/2006)
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July 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.However...
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 April 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...