Counsel

Maxime Carpentier

Paris, France

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Languages

French
English

Maxime Carpentier joined CMS Francis Lefebvre in 2021.

He is involved in Tax law and in particular in in corporate and group taxation, as well as in transactional taxation.

He participated in the writing of the manual “Tax consolidation” published by Editions Francis Lefebvre.

Relevant experience

Tax Manager – Deloitte (2020-2021)
Corporate Tax Specialist – Natixis Investment Managers (2015-2020)
Lecturer in Business Tax Law at the University of Paris 1 Panthéon-Sorbonne (2017-2020)

Publications

Payment of restructuring compensation and the concept of an intangible asset, Option finance (2025)
Toward tax certainty around Article 150-0 B ter? Reflections on the Conseil d'État decision of 18 June 2025, No. 492438, Les Nouvelles fiscales, Lamy Liaisons – Karnov Group (2025)
Postal notification and interruption of the limitation period in the event of mail forwarding, Revue Lexbase Fiscal – Lexbase (2025)
Tax deduction for the acquisition of works by living artists: the home stretch! Option finance (2025)
Request for a ruling: toward digitization, Option finance (2025)
Tax treatment of indemnities under seller's guaranty: to deduct or not to deduct, that is the question - Lettre Option Droit & Affaires, Option Finance (2025)
The loss of dissolution-confusion jeopardised? - Mergers & Acquisitions and Private Equity Letter – Option Finance (2024)
The voluntary liquidation of a subsidiary, potentially unfortunate tax consequences - Option Finance (2024)
Double Tax Treaty benefits: when a Panamanian “offshore” company is not resident in Panama - Option Finance (2024)
Interest rates and evidence to the contrary: where's the link? - Option Finance (2024)
Deduction of losses on an extended basis: when the option period is not optional - Option Finance (2024)
Dividends received from European subsidiaries: what is the share of costs and expenses?, with Emmanuelle Fena-Lagueny, Option Finance (2023)
Dissolution without liquidation under the special merger tax regime and case law theory of purchase price, with Amélie Nithart, Option Finance (2023)
DAC 6: Discrepancies in the use of a European instrument, with Johann Roc’h, Mergers & Acquisitions and Private Equity Letter, Option Finance (2022)
Interest rates and contrary proof: Concerted action is not always synonymous of joint control, Financing newsletter, CMS FLA website (2022)
Intra-group receivables: caution is required, Financing newsletter, CMS FLA website (2022)
Does the taxation of the share of costs and expenses on dividends constitute taxation of the dividend?, with Benoît Foucher, Option Finance (2022)
For the judges, a holding company is authentic if it has substance, with Johann Roc’h, Mergers & Acquisitions and Private Equity Letter, Option Finance (2022)
The Apex Tool case law on the intra-group credit risk profile – The tax expert's toolbox, Financing newsletter, CMS FLA website (2022)
Tax leverage for business financing – Beware of pitfall, Financing newsletter, CMS FLA website (2022)
The ECJ sounds the (final) death knell for the Spanish “goodwill” amortization regime, with Johann Roc'h, Mergers & Acquisitions and Private Equity Letter – Option Finance (2021)
Merger and transfer of holding company tax losses: an opportunity for animating holding companie, Mergers & Acquisitions and Private Equity Letter – Option Finance (2021)

Education

Master 2 Tax Law, University of Paris 1 Panthéon-Sorbonne, 2013

Practice Areas

Tax Investment funds and private equity taxation Taxation of groups and corporate restructurings Taxation of the insurance and finance sector Tax audits and litigation

Insights

Global Reach

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