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Daniel Gutmann
Partner

Daniel Gutmann

Paris, France
Languages
  • French
  • English
  • Italian
  • German
  • Spanish
Social media

Daniel Gutmann joined CMS Francis Lefebvre in 2007 and became a partner in 2011.

He is the head of the firm's Tax Intelligence team, His main role is to coordinate the firm’s legal positions in high-stakes, complex legal cases. He also oversees the preparation of client guides and studies. He is in constant contact with professional organisations and the tax authorities.

Awards & Recognitions
01 –
  • Award
    Tax Law - Lawyers of the Year
    Best Lawyers 2025
  • Award
    Tax Law - Best Lawyer since 2014
    Best Lawyers

Publications

  • Droit fiscal des affaires [Business tax law], Lextenso, Ed. 16, 2025
  • L’application ratione temporis des Principes OCDE en matière de prix de transfert. Le cas particulier des notions DEMPE (with Arnaud Le Boulanger), Fiscalité Internationale 2-2025, May 2025, p. 177 et s.
  • Some Thoughts about the Role of Good Faith in Tax Treaty Interpretation, in F. Debelva (ed.), Liber Amicorum Luc De Broe: The Least Taxed Road, Wolters Kluwer, 2024, p. 259 et s.
  • Coordinator, Feuillet Rapide « Spécial Pilier 2 », Editions Lefebvre-Dalloz (09/02/2024)
  • Qu’est-ce qu’un impôt confiscatoire?, Archives de Philosophie du Droit, Le Droit et les Nombres, t. 65, 2024, p. 393 et s.
  • Les points critiques dans l’interprétation des conventions fiscales (with Ph. Martin), Fiscalité Internationale 1-2024, February 2024, p. 117 et s.
  • Responsabilité et transparence fiscale des entreprises (with N. Mognetti), in S. Schiller, J.-M. Moulin, M. Nussenbaum (dir.), La finance durable, préf. M.-A Barbat-Layani, LexisNexis, 2024, p. 165 et s.
  • The Implementation of the Global Minimum Tax (GloBE): The Need for an Effective Dispute Prevention and Resolution Mechanism (with R. Danon, G.Maisto et A. Martin Jimenez), Belt and Road Initiative Tax Journal, vol. 4, n° 2, 2023, p. 64 et s.
  • Propos conclusifs au colloque « Cinq ans d’application de la loi relative à la lutte contre la fraude fiscale : bilan et perspectives », Dr. fisc. 2023, n° 21-22.
  • Sources et ressources de l’interprétation juridique. Etude de droit fiscal, Lextenso (2023)
  • Petit précis de jonglage entre les versions de la directive GloBE, Fiscalité Internationale 2-2023, p. 3 et s.
  • Les entreprises à l’heure de la communication fiscale, Fiscalité Internationale 1-2023, p. 75 et s.
  • Trad. Anglaise: Corporate Groups in the Age of Tax Communication, European Taxation, April 2023, p. 154 et s.
  • Prix de transfert – Le Conseil d’Etat crée une étonnante exception au principe de pleine concurrence (with A. Le Boulanger et A. Bernard), Dr. fisc. 2023, n° 5, comm. 99
  • Cession de participations substantielles et liberté de circulation des capitaux, A propos de CE 21-12-2022, n° 447568, Sté Runa Capital Fund I LP (with S. Austry), FR 5/23, inf. 1, p. 3 et s.
  • Aperçu de l’évolution du droit fiscal depuis 30 ans, Droit & Patrimoine, n° 331, January 2023, p. 13

Memberships & Roles

  • Professor of tax law, Université Paris I - Panthéon-Sorbonne (since 2000) 
  • Joint scientific director, "Fiscalité internationale" (since 2019) 
  • Chairman, Scientific Committee of the French branch of the International Fiscal Association (IFA) 
  • Member of the French Institute of Tax Lawyers (IACF) 
  • Chairman, European Region, IFA (bar training school for the Versailles Court of Appeal) (2017-2025) 
  • Chairman, Scientific Committee of the European Association of Tax Law Professors (EATLP) (2018-2023) 
  • Member, Council of Mandatory Contributions, La Cour des Comptes (2016-2020)
  • Frequent contributor during hearings before the French Parliament and Senate on the proposed reform of the domestic and international tax systems

Education

  • Agrégé in private law (1997) 
  • Doctorate in private law, Université Paris II - Panthéon-Assas (1996) 
  • DEA (Diplôme d’études approfondies) in private law, Université Paris II - Panthéon-Assas (1992) 
  • DEA (Diplôme d’études approfondies) in legal philosophy, Université Paris II - Panthéon-Assas (1991) 
  • Graduate, Ecole des Hautes Etudes Commerciales, HEC) (1990)
Practice Areas
Tax

Further reading

  • Legal intelligence team and Knowledge Management

  • Le conjoint de l’entrepreneur enfin reconnu fiscalement

Insights by Daniel

See all Insights
News France

Increased personal income taxation

06 Feb 2025 1 min read
News France

Increased corporate taxation

06 Feb 2025 4 min read
News France

Measures to ensure consistency or conformity with EU law

06 Feb 2025 2 min read
News France

Pillar 2: model rules to implement international tax reform published

09 Feb 2024 3 min read
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