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Michel Collet

Partner
Avocat Associé

Picture of Michel Collet

Michel Collet

Partner
Avocat Associé

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

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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Leading lawyer in tax

LMG Expert Guides, 2016

Leading Lawyer in Corporate Tax

Who's who legal 2016

Key partner: "The firm has very strong expertise in international taxation and transfer pricing through [...] Michel Collet, who has ‘strong ability to advise on the business environment of his clients’"

Legal 500 EMEA France - 2015

Le cabinet est également un conseil de référence pour les questions de fiscalité patrimoniale avec notamment Michel Collet, un ‘très bon conseil pour les clients américains et étrangers’.

Legal 500 Paris - 2012/2013

Leading lawyer in tax

LMG Expert Guides, 2016

Leading Lawyer in Corporate Tax

Who's who legal 2016

Key partner: "The firm has very strong expertise in international taxation and transfer pricing through [...] Michel Collet, who has ‘strong ability to advise on the business environment of his clients’"

Legal 500 EMEA France - 2015

Le cabinet est également un conseil de référence pour les questions de fiscalité patrimoniale avec notamment Michel Collet, un ‘très bon conseil pour les clients américains et étrangers’.

Legal 500 Paris - 2012/2013

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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Education

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

  • 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

  • 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)
  • Réforme fiscale américaine. Les Trumponomics vont-ils être adoptés par la majorité Républicaine au Congrès ? - Option Finance. May 2017
  • Separate sports image rights agreements with employers now possible in France - World Sports Advocate. May 2017
  • EU State Aid Debate: Who’s wrong between the US/EU multinationals, EU Member States, the EU Commission, EU law, OECD arm’s length principle and the U.S. Treasury? TAX REVIEW No. 336
  • L’échange automatique d’informations en matière fiscale et nouvel ordre fiscal: Andorre et Monaco, des principautés en mouvement – Option Finance 23/01/2017
  • Loi Sapin II, 4ème et 5ème directives européennes de lutte contre le blanchiment d’argent : la transparence nourrit aussi la lutte contre la fraude fiscale. Option Finance (05/12/2016)
  • Société de libre partenariat : un nouveau référentiel pour l'analyse des Limited Partnerships étrangers - magazine Option Finance (14/11/2016)
  • Aides d'Etat et prix de transfert : l'empire américain contre-attaque, co-auteur - Option Finance (04/07/2016)
  • Offshore Holding Companies and the New European GAAR - Taxnotes International Volume 82 n°6 (09/05/2016)
  • Nouvelle convention fiscale avec Singapour : avec Hong Kong, l'autre porte vers l'Asie, co-auteur - Option Finance (11/04/2016)
  • BEPS et le "paquet fiscal" européen. Holdings étrangères : les sociétés opérationnelles n'ont pas le monopole de l'utilité "commerciale, co-auteur - La Lettre des Fusions-Acquisitions et du Private Equity supplément n°3 1359 Option Finance (29/03/2016)
  • Régime mère-filiale et intégration fiscale : les perspectives de la fiducie en matière de financement - Option Finance (09/03/2015)
  • La fiducie après la loi de finances rectificatives pour 2014 : enfin neutre, co-auteur - Option Finance (09/02/2015)
  • "Treaty shopping" : lorsque invoquer une convention fiscale devient suspect - Lettre M&A et du Private Equity - OptionFinance (23/06/2014)
  • Transfert de résidence au Royaume-Uni : opportunités et enjeux, co-auteur - Option Finance (23/06/2014)
  • Avoirs détenus à l'étranger : "Il devient urgent de régulariser"? Interview - L'Opinion (21/03/2014)
  • Convention fiscale avec Andorre : une ratification prochaine pour une application dès 2015, co-auteur - Option Finance (08/09/2014)
  • Investing airboard a few tax considarations - Revue Droit & Affaires Edition 2012 (Mars 2013)
  • Quel avenir pour la déductibilité des intérêts - La Lettre des Fusions-Acquisitions et du Private-Equity Option Finance (03/04/2013)
  • Régularisation des avoirs à l’étranger mode d’emploi - Le Revenu (03/07/2013)
  • News Analysis : France Pushes for FTT Covering ‘Pioneer EU Member States’ - Taxanalyst (Mars 2012)
  • Du recours à la fiducie-sûreté dans le cadre des opérations de LBO, pour une plus grande sécurité juridique et fiscale, co-auteur - RTDF N°2/2012 (Août 2012)
  • Trusts : obligations déclaratives à remplir avant le 30 septembre - LeRevenu.com (21/09/2012)
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Lectures list

2021

  • 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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Expertise

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