Partner

Nicolas Riou

Languages

French
English

Social media

Nicolas Riou joined CMS Francis Lefebvre in 2000 and became a partner in 2019.

He practices in direct taxation, advising French and foreign multinationals on all aspects of tax management and strategy. He advises clients on implementing Pillar 2 rules, in the context of acquisitions and restructuring operations, and assists them during tax audits and tax litigation.

Nicolas Riou also advises senior managers on personal and asset planning tax.

Publications

Contributor to the update of the Mémento Intégration Fiscale, Editions Lefebvre-Dalloz (since 2019)
Contributor to the Feuillet Rapide « Spécial Pilier 2 », Editions Lefebvre-Dalloz (09/02/2024)
Pilier 2 : quel impact sur les incitations en matière de R&D et d'innovation, co-auteur, Revue de Fiscalité internationale - Editions JFA, (September 2024)
Pilier 2 et impôt minimum mondial de 15% : l'identification des entités à risque, co-author, Feuillet Rapide, Editions Lefebvre-Dalloz (February 2022)

Memberships & Roles

Member of the French Institute of Tax Lawyers (IACF)
Lecturer, EDHEC Business School (2002-2021)

Education

CAPA (certificate of aptitude for the legal profession) (2000)
DESS (Diplôme d’études supérieures spécialisées) in business law, Université Paris XI - Paris-Sud (1999)
Graduate, EDHEC Business School, Lille (1998)

Practice Areas

Tax Taxation of groups and corporate restructurings Tax audits and litigation Asset-planning tax management Taxation of the Technology, Media and Telecommunications sector Taxation of industrial and commercial groups Pillar 2 Taxation of transactions

Insights

Global Reach

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