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Portrait ofFrédéric 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 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.

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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
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Memberships & Roles

  • Bar Admission (Hauts-de-Seine, France) 2010
  • Member of International Fiscal Association (IFA)
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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
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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
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30/10/2022
CMS - Meet our experts at The International Bar Association (IBA) Annual...
More than 70 percent of the world’s purchasing power is located outside of the United States. So for US companies, establishing or growing their business and investments with their main trade partners – whether in the UK, the European Union, China, Africa or the Middle East – is essential for their success. However, doing business in diverse markets, each with its unique legal environment and ways of practicing law, requires specialist knowledge. Our more than 5,000 lawyers worldwide provide business-focused advice, whether in a single market or across multiple jurisdictions. Our focus is on building long-term partnerships to keep our clients ahead in their chosen markets. CMS lawyers are pleased to be attending the International Bar Association (IBA) Annual Conference from 30th October to 04th November 2022. Below you can find an overview of our partners attending the IBA Annual Conference, representing a range of jurisdictions, practice areas and sector specialisms. To arrange a meeting, please contact melania. kozyra@cmslegal. com. CMS lawyers will be participating in the following panel dis­cus­sions:France based Partner Annabelle Bail­leul-Mira­baud will be chairing Roundtables discussions of global tax trends, Wednesday 2 November (1430 - 1730)France based Partner Frédéric Roux and Michel Collet will participate in Roundtables discussions of global tax trends, Wednesday 2 November (1430 - 1730)Italy based Partner Paolo Bonolis will participate in the panel on Contracting of IT assets (digitalisation 2.0) in an increasingly complex regulatory environment, Monday 31 October (1430 - 1545)Italy based Partner Laura Opilio will take part in 3 panels:chairing Addressing dis­tri­bu­tion-re­lated shortages of medicines and medical devices from a multi-jur­is­dic­tion­al perspective meeting, Tuesday 1 November (1615 - 1730);Hot topics in international commerce, trade, franchising and product law, Monday 31 October (0930 - 1230);and Best practices in supply chain in the post (or continuing) Covid environment, the war in Ukraine and the impact of digitization, Wednesday 2 November (1615 - 1730)Germany based Partner Bjoern Gaul and Orly Gerbi of Herzog Fox Neeman, Israel will moderate a panel on New developments on Al in the workplace on 02.11.2022 (Wednesday) 9.30 h – 10.45 a. mEmployment and Industrial Relations Law Committee (Lead for moderators and speak­ers)Tech­no­logy Law Committee (one speaker) with the attending experts below:Patricia Barboza, CGM Advogados, BrazilSteven T. Hunt, Technology & Work, SAP Innovation Office, USACliff Jurkiewicz, Vice President, Strategy at Phenom, USAInge de Laat, Rutgers & Posch, Neth­er­landsAnthony J. Oncidi, Proskauer, USAVikram Shroff, Nishith Desai, IndiaYardenne Assa, Co-Founder and CEO, Unboxable, IsraelTo find out more about CMS, visit the About CMS section. For further information, please see our partners attending the conference in the gallery below and an overview of all our expertise areas.