Partner

Frédéric Roux

Languages

German
French
English

Social media

Frédéric Roux is a lawyer in the International Taxation Team since 2010.

He advises and litigates in matters involving international tax issues of corporate restructuring, cross-border transactions, international mobility and transfer pricing for French and foreign companies.

He also advises individuals regarding their personal international tax issues (tax residency, estate or international wealth planning).

He has an extensive experience in French real estate investment matters.

Relevant experience

Chair of the roundtable COVID-Responses — Relief from PE/Nexus/Residency and Tax-Based Stimulus of the 2020 IBA Conference
Lecturer at ESSEC in the International taxation course of the DAIM Master
Speaker for EFE on the courses Double tax conventions and Permanent establishments since 2013
Secretary to Subject 1 “Cross-border outsourcing - issues, strategies and solutions” of the IFA 2014 Mumbai Congress
Lecturer at University of Paris 1 Sorbonne
(2010-2011) for the course corporate tax law in the Master I of tax law

Publications

Décision Valueclick / Conversant: le Conseil d’Etat précise les contours du pouvoir d’engager caractérisant un établissement stable sous la forme d’un agent dépendant Option Finance n°1592 of February 1st 2021
‘Executive beware’, STEP Journal, November 2020
France: taxation of foreign trusts, STEP Journal, December 2019/January 2020
Nouvelle convention fiscale franco-luxembourgeoise : analyse du point de vue de la France, co-author, Revue fiscale internationale, 4-2019
Trusts et taxe de 3 % sur les immeubles situés en France, co-author, Revue fiscale internationale, 3-2019
IFI : Vers un élargissement du champ des règles anti-abus en matière de déductibilité des dettes, notamment pour la valorisation de sociétés interposées, co-author, Revue fiscale internationale, 2-2019
Bon Voyage - tax measures for both inward and outward expatriates in France’s 2019 Finance Act, Step, May 2019

Memberships & Roles

Bar Admission (Hauts-de-Seine, France) 2010
Member of International Fiscal Association (IFA)

Education

Graduate of ESSEC Business School (2010)
Master Degree in International Tax Law – University of Paris II Assas – HEC (2007)
Master Degree in Corporate Law – University of Paris II Assas (2006)
CAPA –EFB of Paris (2008) – French Barrister

Practice Areas

Tax

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