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Michel Collet

Partner
Avocat Associé

Portrait of Michel Collet

Michel Collet

Partner
Avocat Associé

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

Michel specialises in international taxation. He has worked in the UK, USA and France.

He assists investment funds, banks, public and private companies in the structuring and implementation of cross-border transactions (M&A, private equity), investments (debt and real estate), and international financing solutions. Michel has recently (2016) structured an investment of €2 billion in France's first SLP (newly-introduced limited partnership) for a foreign investor and regularly advises banks or investors in using trusts for securitisation deals or re-financing solutions (2016).

Michel also advises and represents states and territories (Saint Barthélemy, Andorra).

Michel also assists private clients, including mainly top international artists and sportsmen (footballers, golfers) and high-end individuals, with their international tax planning (trust and estate, expatriation, audits etc.).

Michel takes account of his clients' particular legal and financial circumstances to ensure that their financial policy does not involve any potential risk to their reputation.

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Best Lawyer - Tax Law

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Relevant experience

  • CMS Francis Lefebvre Avocats's International Taxation Department since 2007
  • Head of Bureau Francis Lefebvre's Taxation Department in New York (2002-2007)
  • Senior Associate, Linklaters Paris and London (2000-2002)
  • CMS Francis Lefebvre Avocats's International Taxation Department (1993-2000)
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Memberships & Roles

  • International Organisations Liaison Europe of the Taxes Committee - The International Bar Association (IBA)
  • Active member of the American Bar Association (ABA), the International Bar Association (IBA), the International Fiscal Association, Tax Review, the New York Tax Club, and IACF (French Institute of Tax Lawyers)
  • Member of the Scientific Committee of the Association Française des Fiduciaires (French Trustees' Association)
  • Former Co-chair of the International Tax Committee, International Law Committee, New York State Bar Association (2007)
  • Former Member of the Steering Committee de la branche américaine de l'IFA (2006-2007)
  • Former Chair of the Tax Group of the Trusts Committee, Paris EUROPLACE
  • Former Chair of the Energy and CO2 Committee, Paris EUROPLACE
  • Member of the board of  the Association de l’Ecole Janine Manuel
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Publications

  • ATAD III : passer la substance des holdings au filtre de la directive société écran s’impose dès cette année - Option Finance (07/03/2022)
  • Crypto-actifs : une fiscalité en voie de stabilisation ? - Option Finance (01/02/2022)
  • Tax rulings and State aid: The Apple case or the Commission’s lost challenge? (21/09/2020)
  • DAC6 et ingénierie patrimoniale : liberté, sécurité, intelligibilité ? - Actes Pratiques et stratégie patrimoniale (avril-mai-juin 2020)
  • Taxe de 3% sur certains services numériques en France : jusqu'où ira la disruption digitale de la fiscalité ? - Option Finance (18/03/2019)
  • Consultation publique de l'OCDE sur les solutions possibles aux défis fiscaux liés à la numérisation de l'économie : vers une fiscalité disruptives - Option Finance (25/02/2019)
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Lectures list

2021

  • 17 june 2021 : The OECD's Journey Toward a Potential Historic Consensus: The Current Landscape of Pillars I and II & What It May Mean for Multinationals - Covington
  • 25 january 2021 : Transmission patrimoniale et crise de la Covid-19 : un certain trouble dans les valorisations d'entreprises incite-t-il à anticiper les transmissions ? - Option Finance
  • 18 january - 24 february 2021: 10th IBA London Finance and Capital Markets Tax Conference

2020

  • 3 april 2020 : U.S. and Europe tax practice trends IBA ABA : “Tax Planning” and “Tax Responsibility” in the 21st Century, Munich
  • 20 january 2020 : 9th Annual IBA  Finance and Capital  Markets Tax  Conference : Global financing techniques, London

2019

  • 16 october 2019 : The Post Era Begins: Planning and Controversy Post TCJA, Post BEPS, and Post Digital Tax, New York, NY - Convington Retreat for International Tax Executives
  • 18 june 2019 : Annual Conference of STEP Israel (Panel 3A: Criminalization of Tax law)
  • 3 april 2019 : 19th annual U.S. and Europe Tax Practice Trends, Wealth management and tax executives workshops CMS Francis Lefebvre Avocats, Paris
  • 28-29 january 2019 : 8th annual IBA Finance & Capital Markets Tax Conference, London

2018

  • 07-12 october 2018 : IBA Rome - Taxation of the digital economy, co-chair 
  • 19 june 2018 : STEP Israel 20th Annual Conference - Tel Aviv - Step
  • 18 june 2018 : Cross-border estate and Trust - The New York State Bar Association International Secion & The Committee for Private International Law of the Israel Bar Association
  • 23 may 2018 : Paris Real estate - Perspectives & Innovations - Euronext, Compass and Kalstone
  • 11 April 2018: 18th Annual US - Europe Tax Planning Strategies Conference. Amsterdam, the Netherlands
  • 29 January 2018: Tax administration and tax advisors |7th Annual IBA Finance & Capital Markets Tax Conference. London

2017

  • 16 November 2017: Analyse des dispositions de la convention de double imposition andorrane-française relatives aux résidents personnes physiques et aux entreprises - Association de conseillers fiscaux de la principauté d'Andorre
  • 08 November 2017 : Actualité fiscale pour les particuliers. Assurance vie Luxembourgeoise et Impatriation, Private Insurance Café, La Mondiale Europartner
  • 25 October 2017: Tax-compliant planning strategies for French individuals and corporations from an inbound and outbound perspectives, offered by the United Kingdom, Luxembourg, Switzerland, and Liechtenstein | 2017 PARIS TAX CONFERENCE
  • 20 June 2017 : Exchange of information & International Tax | STEP Israel Annual Conference 2017
  • 30–31 Janvier 2017 : 6th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets – London : “ Structured Financings”

2016 :

  • 8-9 février : 5th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets – London : “Future of treaty formed holding companies and unwinding structures adversely impacted by BEPS or EU parent directive » ;
  • 17 mars : ABA/IBA 16th Annual Tax Planning Strategies U.S. and Europe – Milan: “Recent Cross-Border Mergers & Acquisitions and Restructuring Transactions”
  • 5 mai : ABA Section of Taxation - Annual Meeting - Washington DC : “EU Anti-Tax avoidance package” ;
  • 18 mai : “The UAE – France tax environment » - Paris
  • 23 et 24 mai : SWISSLIFE dialogue - Londres ;
  • 6 juin : MoraBanc – Andorre : Cross border tax issues for tax residents of Andorre;
  • 15-16 juin : STEP Israel – Tel Aviv : «Cross border tax issues for tax residents of Israel”
  • 18 au 22 septembre : IBA Annual Meeting – Washington, DC
  • 23 au 26 septembre : Economic Forum – How Technology is changing the world and the Middle East – Tel Aviv : How business can embrace the digital transformation?
  • 12 et 13 octobre : SWISSLIFE Dialogue – Genève : « l'assurance vie et de la gestion de patrimoine en France » ;
  • 13 et 14 octobre : SWISSLIFE Dialogue - Luxembourg : « Brexit, régime des impatriés » ;
  • 19 au 21 octobre : NewYork State Bar Association – International Section – Fall Meeting – Paris : « Fair share of tax : selected aspects of BEPS ».

2015 :

  • 9-10 février : 4th Annual IBA Tax Conference: Current International Tax Issues in Cross-Border Corporate Finance and Capital Markets – London : « Hybrid entities and hybrid instruments » ;
  • 7 au 9 mai : ABA Section of Taxation - Annual Meeting - Washington DC : “Lux Tax Leaks Becomes EU Tax Leaks : 2016 Automatic Exchange of Tax Rulings in the EU”;
  • 27 mai 2015 : MoraBanc I l’Associacio d’Assessors Tributaris - Andorre : « El Conveni de doble imposicio entre Andorra I França » ;
  • 24 et 25 juin : STEP Israel – Tel Aviv: “What you should know before and after having left France”;
  • 14 et 15 octobre : SWISSLIFE Dialogue - Luxembourg et Genève
  • 22 octobre : Colloque de l’Association Française des Fiduciaires – Paris : « Fiducie sur titres, les nouvelles perspectives »
  • 18 novembre : SWISSLIFE Dialogue - Londres
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Education

  • Post-graduate degree (DESS) in International Tax Law, University of Paris XI/HEC Business School
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Expertise

29/03/2019
Taxe de 3% sur cer­tains ser­vices numériques en France : jusqu’où ira la...
Blog
07/03/2019
Con­sulta­tion pub­lique de l’OCDE sur les solu­tions pos­sibles aux défis fisc­aux...
Blog

Feed

13/04/2022
LEG­AL 500 EMEA 2022
The 2022 edi­tion of the Leg­al 500 EMEA guide is out. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our law firm’s rank­ings in France, Al­ger­ia and Mo­rocco France...
News
22/03/2022
ATAD III: It is ur­gent to test this year the sub­stance of hold­ing com­pan­ies...
Will the de­cision of the Mem­ber State of the hold­ing com­pany on wheth­er it is a shell or nor,  be fol­lowed by oth­er in­volved Mem­ber States (State of share­hold­ers and State of source of in­come flow­ing...
Law-Now Tax
12/05/2021
Sale of a ma­jor­ity stake in Proval­li­ance to Core Equity
CMS Fran­cis Le­fe­b­vre Avocats ad­vised Mr Franck Prov­ost and his fam­ily, Fa­bi­en and Olivia Prov­ost, on the sale of 54% of the cap­it­al of the Proval­li­ance group, Europe’s lead­ing pro­vider of hair­care ser­vices...
Press releases
08/10/2020
Tax Con­nect Flash
By can­cel­ling on 15 Ju­ly 2020, the de­cision ad­op­ted by the European Com­mis­sion on 30 Au­gust 2016, which had found that Ire­land's tax treat­ment of Apple con­sti­tuted State aid, the European Gen­er­al Court...
Newsletter
07/10/2020
Tax rul­ings and State aid: The Apple case or the Com­mis­sion’s lost chal­lenge?
By can­cel­ling on 15 Ju­ly 2020[1], the de­cision ad­op­ted by the European Com­mis­sion on 30 Au­gust 2016, which had found that Ire­land's tax treat­ment of Apple con­sti­tuted State aid, the European Gen­er­al Court...
Law-Now Tax
01/10/2020
Tax rul­ings and State aid
By can­cel­ling on 15 Ju­ly 20201, the de­cision ad­op­ted by the European Com­mis­sion on 30 Au­gust 2016, which had found that Ire­land's tax treat­ment of Apple con­sti­tuted State aid, the European Gen­er­al Court...
News
28/07/2020
Leg­al 500 Par­is 2020: our law firm’s rank­ings
The 2020 edi­tion of the Leg­al 500 Par­is guide is avail­able. We thank our cli­ents for their trust and sup­port!This year, our firm is ranked in 20 ex­pert­ise, in­clud­ing: 4 in Tier 1: Tax; Em­ploy­ment; Se­cur­it­isa­tion...
News
22/04/2020
Leg­al 500 EMEA 2020
The 2020 edi­tion of the Leg­al 500 EMEA guide is out. We would par­tic­u­larly like to thank our cli­ents for put­ting their trust in us! Our law firm’s rank­ings in France, Al­ger­ia and Mo­rocco France 4 in...
News
17/01/2019
Form­a­tion of a trust by so­ciété française de fi­ducie for the ana­gram wine-mer­chant...
So­ciété Française de Fi­ducie (Vir­ginie Ver­fail­lie Tan­guy and Guil­hem Bremond, trust part­ners, and Mar­ie Cru­mière and Ca­m­ille Moïse, trust as­so­ci­ates) have com­pleted the form­a­tion of a trust...
Press releases
07/10/2018
IBA An­nu­al Con­fer­ence 2018
Sev­er­al of our part­ners will be at the IBA An­nu­al Meet­ing in Rome, Italy, rep­res­ent­ing a range of jur­is­dic­tions, prac­tice areas and sec­tor spe­cial­isms. To ar­range a meet­ing dur­ing the IBA, please con­tact...
Event Legal
05/07/2018
Im­age rights li­censed to the club: what is at stake for clubs and play­ers/coaches?
With the ad­ren­aline pump­ing, tax may be the last thing on play­er­s' and clubs’ minds at the World Cup 2018, but Michel Col­let, tax part­ner at CMS France ex­plains how ne­go­ti­at­ing the use of ath­letes’...
Publication
19/06/2018
Step Is­rael 20th An­nu­al Con­fer­ence
STEP Is­rael - 20 Years An­niversary An­nu­al Con­fer­ence - June 19 & 20, 2018  Tel Aviv  Is­rael  19 June 2018 - 20 June 2018 More In­form­a­tion
Event Legal
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