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Frédéric Roux

Frédéric Roux

Counsel

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

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 has an extensive experience in real estate investment matters.

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

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Relevant experience

  • 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
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Education

  • Graduate of ESSEC Business School – corporate finance track (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 – French Barrister (2008)
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Memberships

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

  • Structuration immobilière d’une activité hôtelière : les conséquences fiscales pour les investisseurs non-résidents, co-author - La Lettre de l'Immobilier d'Option Finance n°1429 of September 18th 2017
  • Le dispositif anti-abus visant les participations détenues dans certaines entités étrangères (CGI, art. 123 bis) partiellement remis en cause par le Conseil Constitutionnel : quelles conséquences pour les contribuables ?, co-author - Option Finance n°1407 of March 21st 2017
  • L’enjeu financier de la taxe de 3 % dans les transactions immobilières, co-author - La Lettre de l'Immobilier d'Option Finance n°1381 of September 19th 2016
  • Income and Indirect Tax Consequences of Inbound Cloud Computing Transactions: Host country France, co-author - Tax management international forum BNA of December 2014
  • Les détenteurs de titres au porteur de sociétés luxembourgeoises dans le viseur de l’administration fiscale, co-author - Option Finance n°1231 of July 22nd 2013
  • Beneficial ownership: Host country France, co-author - Tax management international forum BNA of December 2012
  • Les parts sociales sont-elles des immeubles ?, co-author - Option Finance n°1200 of  December 10th 2012
  • Non-résidents communautaires : toujours pas de solution claire, co-author - Option Finance n°1163 of March 5th 2012
  • Les stock-options et les actions gratuites face à l’exit tax ou comment échapper à une double imposition en perspective, co-author - Option Finance nº 1135-1336 of July 27th 2011
  • Imposition des prestations en capital : l’Etat combat les niches et déniche du revenu imposable, co-author - Option Finance nº 1110 of January 31st 2011
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