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Daniel Gutmann

Partner

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

Daniel Gutmann is a partner in the Tax Doctrine team. He is also professor of Tax Law at the University of Paris I - Panthéon-Sorbonne. He joined the firm in 2007 as of-counsel and was made a partner in 2011.

His main function within the firm is to coordinate the lawyers’ position papers in cases involving a high level of legal complexity and to supervise the guidance documents and studies sent to clients. He is in constant contact with professional organisations and tax authorities and contributes through various channels to expert output in tax matters. In this regard, he is the author of a book “Droit fiscal des affaires” (Lextenso, 2019 10th ed.), and the co-editor of a commentary (in French) on the OECD tax treaty model (Ed. Francis Lefebvre-Helbing Lichtenhahn, 2014). Finally, he is the author of numerous articles in French and international journals.

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Key partner: "Daniel Gutmann is a leading expert in tax doctrine."

Legal 500 EMEA France - 2014

Les expertises du cabinet peuvent s’appuyer sur une activité de doctrine de premier plan, supervisée par Daniel Gutmann.

Legal 500 Paris - 2014

Relevant experience

  • Daniel Gutmann is a former adviser to the Legal Department of the IMF and a member of the European Commission's panel of experts on the link between tax conventions and Community law
  • Professor at the University of Paris I - Panthéon-Sorbonne where he lectures in domestic, international and comparative tax law.
  • Daniel Gutmann is a visiting Professor, in English and Italian, to various universities in Europe and the United States.
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Education

  • Post-graduate teaching diploma (agrégé) in Private Law (1997)
  • Ph.D. in Private Law (1996)
  • HEC Business School (1990)
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Memberships

  • Member of the Cercle des Fiscalistes (Circle of Tax Lawyers)
  • Tax expert for the Club des Juristes (Lawyers' Club)
  • Member of the Expert Committee of the French Group of the IFA (International Fiscal Association)
  • Member of the working group "European tax policy and techniques" set up by the MEDEF
  • Member of IACF (French Institute of Tax Lawyers)
  • Member of ACE (French Association of Corporate Legal Advisors)
  • Member of the Working Group on Franco-German Taxation (October 2010)
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Publications

  • Droit fiscal des affaires - Lextenso - Collection Précis Domat (9ème édition 2018-2019) 
  • Regard sur la jurisprudence fiscale du Conseil Constitutionnel - published in la revue Pouvoirs, Les Impôts, n° 151, november 2014
  • Modèle de Convention fiscale OCDE concernant le revenu et la fortune, co-author - Edition Francis Lefebvre, Paris/Helbing Lichtenhahn Verlag, Basel (1st edition 2013) 
  • LBO/Capital transmission, co-author - Dossiers Pratiques - Editions Francis Lefebvre (2° édition 2013)
  • LBO Juridique Fiscal Social, co-author - Collection Dossiers Pratiques Editions Francis Lefebvre (2012) 
  • Plafonnement de l’ISF : l’assurance-vie en ligne de mire - Les Echos Patrimoine (05/07/2013) 
  • La localisation des centres de décision : critères et enjeux - Revue de droit fiscal (n°13, ét. 214, 2013) 
  • Pertes des filiales étrangères et liberté d’établissement : un nouvel espoir pour les groupes français ? - Option Finance (15 avril 2013) 
  • Le « rabot » des intérêts : la fin de la convergence franco-allemande ? - Les Echos Business (06/03/2013) 
  • L’impôt confiscatoire au sens de la décision du Conseil constitutionnel n°2012-662 DC du 29 décembre 2012 - Option Finance (14 janvier 2013) 
  • L’équation fiscale complexe des groupes de sociétés - Les Echos Business (21/11/2012) 
  • La lutte contre l’exil fiscal : du droit comparé à la politique fiscale - (Dr. fisc. n°21, ét. 306, 2012) 
  • La sous-imposition des particuliers et des entreprises : un thème majeur de la campagne présidentielle - Semaine Juridique – Edition générale, n° 15 (09/04/2012, p. 710 et s.) 
  • La responsabilité sociale des entreprises : un nouvel enjeu fiscal, introduction et coordination du colloque du 24 mai 2011 à la Sorbonne - Dr. fisc. 2012, n° 6, comm. 131 
  • Réflexions sur la convergence fiscale franco-allemande - Gestion & Finances Publiques, n° 3, Mars 2012, p. 132 et s. ; nouvelle éd. Dr. fisc. 2012, n° 14, comm. 244. 
  • L’assiette commune consolidée de l’IS : une réforme profonde de la fiscalité - Revue française de finances publiques (November 2011, p. 31 et s) 
  • Un régime plus souple pour la délocalisation de sièges sociaux - Les Echos (08/12/2011, p. 12) 
  • Justice fiscale et imposition des sociétés - Les Echos (10/11/2011, p. 14) 
  • L’abus de droit : perspective générale et encadrement procédural, Droit & Patrimoine, juill.-août 2011, n° 05, p. 54 et s. 
  • Politique fiscale et fiscalité du patrimoine - Répertoire Defrénois (2011, n°14, 15-30/08/2011, p. 1209) 
  • La « pénalisation « du droit fiscal : mythe ou réalité ? - Dr. fisc. '2011, n°4, ét. 122) 
  • Comment penser la justice fiscale aujourd’hui ? - L’Ena hors les murs (November 2010, p. 29 et s.)
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Doc­trine and Know­ledge Man­age­ment
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