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Portrait of Stéphane Gelin

Stéphane Gelin

Partner
Head of the CMS Tax Group

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

Stéphane Gelin is Head of the CMS Tax Group. In this position, he leads an international team of 400 tax lawyers.

Stéphane specialises in international taxation and transfer pricing. He has advised French and international multinational corporations in this field for nearly thirty years. He has participated in several major projects involving the structuring of global transfer pricing, operational restructuring and the documentation of French and foreign transfer pricing. He offers his clients assistance in French and international tax litigation (specifically competent authority procedures, arbitration procedures and advance pricing agreements). He also advises clients on international financing matters, cross-border restructuring, joint ventures and acquisitions.

Stéphane joined the International Taxation Department of CMS Francis Lefebvre Avocats in June 2003 as a partner, having spent sixteen years at Ernst & Young in Paris, where he was the partner responsible for the transfer pricing business, and in New York where he was responsible for the French tax desk.

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Tax

Legal 500 EMEA 2019

Tax (Europe-wide)

Chambers Europe 2018

Relevant experience

  • HSD Ernst & Young (1987-2003)
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Memberships & Roles

  • Member of the Council of the Chartered Institute of Taxation
  • Member of IFA (International Fiscal Association)
  • Member of ACE (French Association of Corporate Legal Advisors)
  • Member of IACF (French Institute of Tax Lawyers)
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Publications

  • Dossier Pratique "Prix de transfert", co-author - Editions Francis Lefebvre (October 2016)
  • Prix de transfert : la méthode du partage des bénéfices, meilleure et seule méthode ? - Revue de Droit Fiscal (24/07/2014)
  • Transfer Pricing Manual, co-author, BNA International (september 2008) Les prix de transfert, co-author, Editions Francis Lefebvre (june 2008)
  • Articles in such publications as Tax Planning International Review, Tax Notes International, Internation Tax Review, Les Echos and Option Finance
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Education

  • Graduate of the Economics and Finance Department, Institute of Political Studies (IEP), Paris (1986)
  • Master's degree in Business Law and Taxation, University of Paris V - René-Descartes (1983)
  • Post-graduate degree (DESS) in Business Law and Taxation, specialising in Applied Taxation, University of Paris V - René-Descartes (1985)
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February 2021
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...

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February 2021
The new VAT scheme for e‑com­merce
The CMS TAX group is pleased to launch the guide on VAT e-com­merce This guide cov­ers the VAT e-com­merce pack­age, which was first ap­proved in 2017 (Dir­ect­ive 2017 / 2455) and ad­ded to in 2019 (Dir­ect­ive...
October 2020
Can taxes save the plan­et?
In the midst of a glob­al pan­dem­ic and world­wide re­ces­sion, it is some­how iron­ic to state that the world is fa­cing a more far-reach­ing chal­lenge in the com­ing years and dec­ades. It is noth­ing less than...
July 2020
Trans­fer pri­cing and the Cov­id-19 eco­nom­ic down­turn
This Trans­fer Pri­cing thought lead­er­ship aims to as­sist com­pan­ies in pro­act­ively ap­proach­ing these is­sues and ul­ti­mately mak­ing ap­pro­pri­ate de­cisions to se­cure their trans­fer pri­cing policies in these...
08 July 2020
Cli­mate change tax­a­tion re­forms and in­cent­ives in France
1. Has your coun­try rat­i­fied the Par­is Agree­ment?  Yes, on Oc­to­ber 6, 2016.  2. Has your coun­try in­tro­duced en­vir­on­ment­al taxes? 2.1 En­ergy taxes? The Do­mest­ic Con­sump­tion Tax on En­ergy Products...
04 June 2020
Tax Chal­lenges in a Chan­ging World
The on­go­ing glob­al COV­ID-19 pan­dem­ic is a his­tor­ic hu­man crisis of im­mense com­plex­ity on a glob­al scale. It is also res­ult­ing in an ac­cel­er­ated eco­nom­ic down­turn which has caused gov­ern­ments to re­act...
25 March 2020
CMS Ex­pert Guide to the law and reg­u­la­tion of Cov­id-19 tax re­lief
In or­der to help busi­nesses deal with some of the eco­nom­ic con­sequences of the Cov­id-19 out­break, gov­ern­ments have taken eco­nom­ic and fisc­al meas­ures to help com­pan­ies man­age their cash flow. And for...
Comparable
July 2020
CMS Tax Glob­al Bro­chure
At the start of the 2020s, the roles of cor­por­ate tax plan­ning and reg­u­la­tion are un­der in­creas­ing scru­tiny as ques­tions of eth­ics and cor­por­ate cit­izen­ship con­tin­ue to rise up the com­mer­cial and trade...
December 2019
Eth­ics: the fu­ture of tax plan­ning
Mor­al­ity and eth­ics now dom­in­ate the in­ter­na­tion­al tax plan­ning land­scape, rais­ing ma­jor ques­tions for com­pan­ies, le­gis­lat­ors and ad­visers. Even in spe­cif­ic cases, the is­sues are rarely black and white.In...
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...
18 June 2019
An­nu­al Re­view 2018 – 2019
Cross­ing bor­ders is both the theme of this year’s CMS An­nu­al Re­view and a guid­ing idea that we had when we es­tab­lished CMS 20 years ago. At that time, we de­cided to cre­ate a high-qual­ity, ex­pert and mul­tijur­is­dic­tion­al law firm. This Re­view shows what we’ve achieved over the last year in pur­suit of this goal.Since 1999, work­ing across bor­ders has be­come a daily task for all our law­yers. We are one of the most in­ter­na­tion­al law firms, with more than 70 of­fices in over 40 coun­tries. Our 4,800 leg­al ex­perts world­wide work as one team across jur­is­dic­tions, prac­tice areas and sec­tors to en­sure that you get clear, ac­tion­able and busi­ness-fo­cused ad­vice. You can read about our mul­tijur­is­dic­tion­al sup­port for cli­ents in the stor­ies through­out this An­nu­al Re­view. For ex­ample: an in­ter­na­tion­al CMS team ad­vised Ad­vance / Ne­w­house Part­ner­ship on its pur­chase of Stage En­ter­tain­ment, one of the world’s largest theatre pro­du­cers and own­ers. Our law­yers spe­cial­ising in cor­por­ate, me­dia, real es­tate, tax, em­ploy­ment, IP, com­pet­i­tion and bank­ing all worked on the trans­ac­tion.Glob­al­isa­tion con­tin­ues to im­pact the busi­ness en­vir­on­ment pro­foundly, as do the key is­sues on the glob­al agenda such as the US trade talks with China, Brexit and the con­sequences of cli­mate change. With our glob­al firm struc­ture and mind­set, we help you an­ti­cip­ate the prob­lems you face in your daily op­er­a­tions. On page 28, you can read what some of our part­ners around the world have told us about the chal­lenges their cli­ents are cur­rently fa­cing.An­oth­er ma­jor factor shap­ing our daily work is the im­pact of tech­no­logy on all busi­nesses. This year, our an­nu­al event in Da­v­os on the oc­ca­sion of the World Eco­nom­ic For­um (see page 18) fo­cused on how in­creased di­git­al­isa­tion is af­fect­ing con­ven­tion­al busi­ness mod­els.Today, in­tro­du­cing more ad­vanced tech­no­lo­gic­al tools in­to leg­al prac­tice is a must in or­der to meet cli­ents’ qual­ity and ef­fi­ciency ex­pect­a­tions. For CMS, it is about more than just us­ing ar­ti­fi­cial in­tel­li­gence soft­ware or di­git­al tools. To us, in­nov­a­tion means de­vel­op­ing tech­no­logy to of­fer our cli­ents new high-qual­ity ser­vices and to provide new ways of de­liv­er­ing all our leg­al of­fer­ings. Our scale and pres­ence across many jur­is­dic­tions, coupled with our deep un­der­stand­ing of cli­ent needs in their loc­a­tions, means that we are very well qual­i­fied to de­vise such solu­tions. On page 16, some of our key in­nov­at­ors de­scribe the ways in which our tech­no­logy is be­ne­fit­ting cli­ents.I hope you find some in­ter­est­ing and thought-pro­vok­ing stor­ies in this year’s An­nu­al Re­view and wish you an en­joy­able read. My col­leagues in the CMS ex­ec­ut­ive team and I are al­ways happy to hear from you if you have any com­ments or ques­tions.Cor­neli­us Brandi, Ex­ec­ut­ive Chair­man
26/04/2019
Leg­al 500 EMEA 2019
The 2019 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 firms’ rank­ings in France, Al­ger­ia and Mo­rocco France 5 in...
March 2019
Tax­a­tion of the di­git­al eco­nomy
This pub­lic­a­tion aims to identi­fy vari­ous as­pects of the di­git­al eco­nomy and to con­sider wheth­er in­come taxes are the most ef­fect­ive and ef­fi­cient way to tax this eco­nomy. Do we need a re­volu­tion in the...