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Rosemary Billard-Moalic

Associate

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

Rosemary joined our law firm’s international taxation department in January 2016. She mainly assists individuals in a global context, providing them with advice on their estate planning. She also has practice in litigation.

Additionally, she is involved in the doctrinal works of the international taxation department.

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Relevant experience

  • Assistant lecturer at Paris I Pantheon-Sorbonne university – Master degree in tax law
  • Contributor to the “Non-residents and expats tax law” course for Francis Lefebvre Formations
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Education

  • Paris Bar (2016)
  • Post Graduate degree in taxation law – Paris V Descartes University (2014)
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Memberships

  • Member of the Hauts-de-Seine Bar since 2016
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Publications

  • Various articles about the taxation aspects of global mobility, the tax consequences of Brexit, Exchange of Information
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17 May 2019
IFI : cer­taines con­ven­tions fisc­ales font obstacle à son ap­plic­a­tion
19 March 2019
Latest news in French tax­a­tion: when the go­ing gets tough, will the tough...
As France faces its very own Winter of dis­con­tent, the Fin­ance Act for 2019 as­pires to re­con­cile com­pet­it­ive­ness and fight against tax avoid­ance. Yet, this two­fold am­bi­tion is clearly not a walk in the park… François Hel­lio and Rose­mary Bil­lard-Mo
05/07/2018
French So­cial taxes: The Big Bad Wolf
Once upon a time was a Pres­id­ent who prom­ised that per­son­al tax­a­tion in France would be­come a lot more wel­com­ing to for­eign in­vestors. Look­ing back over the past year, let’s num­bers speak for them­selves...

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14 December 2020
Dis­tressed com­pan­ies again­stthe back­drop of Cov­id-19:Res­cue strategies...
The Cov­id-19 pan­dem­ic has gen­er­ated an eco­nom­ic en­vir­on­ment that most com­pan­ies are un­pre­pared to face. In­solv­ency has be­come a powder keg com­pan­ies are sit­ting on and gov­ern­ment­al sup­port has be­come...
November 2020
Per­son­al tax­a­tion in France
Let's be hon­est, France has nev­er been an award-win­ner in the field of tax­a­tion. Yet, in the past two years, the French gov­ern­ment has rolled out the red car­pet to new­comers. So, come and in­vest in France!...
08/04/2020
Cov­id-19:Will lock­down af­fect French tax res­id­ence?
The French tax au­thor­it­ies have re­cently re­leased guid­ance ad­dressed to people who reside abroad and were forced to self-isol­ate in France at the time lock­down took ef­fect.Re­ly­ing on pre­ced­ents, the tax...
20 September 2019
Per­son­al tax­a­tion in France: Mind the step at the end of the red car­pet!
Let’s be hon­est, France has nev­er been an award-win­ner in the field of tax­a­tion. Yet, in the past two years, the French gov­ern­ment has rolled out the red car­pet to new­comers. However, the new tax in­cent­ives...
25 June 2019
Are Eth­ics Really what the Doc­tor Ordered to Cure Ag­gress­ive Tax Plan­ning?
There was a time where tax plan­ning was one of the means avail­able to cor­por­a­tions to mit­ig­ate costs. Cost-cut­ting, max­im­iz­ing of profits and share­hold­ers’ value was in line with the Milton Fried­man...
19 March 2019
Latest news in French tax­a­tion: when the go­ing gets tough, will the tough...
As France faces its very own Winter of dis­con­tent, the Fin­ance Act for 2019 as­pires to re­con­cile com­pet­it­ive­ness and fight against tax avoid­ance. Yet, this two­fold am­bi­tion is clearly not a walk in the...
05/07/2018
French So­cial taxes: The Big Bad Wolf
Once upon a time was a Pres­id­ent who prom­ised that per­son­al tax­a­tion in France would be­come a lot more wel­com­ing to for­eign in­vestors. Look­ing back over the past year, let’s num­bers speak for them­selves...
05/07/2018
Top of the bill: France is back on stage!
For the past dec­ade, France has not been an award-win­ner in the field of tax­a­tion. Yet, a new era has come with a charm of­fens­ive from the French gov­ern­ment to at­tract high-net worth in­di­vidu­als.Re­view...
14/03/2017
Latest news in French tax law: The del­ic­ate bal­ance between the search...
In those pre-elec­tion times, the main changes in­tro­duced in French tax law by the re­cently en­acted tax Acts1 are mainly tech­nic­al ones. Some of them dir­ectly res­ult from ju­di­cial re­view by the French...