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Portrait of Xavier Daluzeau

Xavier Daluzeau

Partner

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

Xavier Daluzeau specialises in international taxation. His main practice areas are transfer pricing, reorganisations and acquisitions: international and supply chain restructuring, transfer pricing planning and documentation, tax audit and litigation, procedures leading to the elimination of double taxation and advance pricing agreements.

For fifteen years or so, Xavier has been advising French and foreign groups operating in various industries (in particular, consumer products, energy, pharmaceuticals, banking and finance and information technology).

He became a partner of CMS Francis Lefebvre Avocats in 2012.

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Key partner : "The firm has very strong expertise in international taxation and transfer pricing through... Xavier Daluzeau "

Legal 500 EMEA France - 2015

Relevant experience

  • Two-Year secondment at the Berlin office
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Memberships & Roles

  • Member of IFA (International Fiscal Association)
  • Member of ACE (French Association of Corporate Legal Advisors)
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Publications

  • Dossier Pratique "Prix de transfert", co-author - Editions Francis Lefebvre (October 2016)
  • Rapport pays-par-pays public : une transparence excessive ? - Option Finance (20/06/2016)
  • La substance limitée d’un prestataire ne suffit pas à démontrer l’anormalité d’un prix de transfert - Option Finance (16/05/2016)
  • BEPS and Transfer Pricing : What Do We Do Now ? - Tax Planning International Review, Volume 43, Number 1 (January 2016)
  • Déclaration pays par pays : un pas de plus en matière de transparence fiscale - Option Finance (14/12/2015)
  • Prix de transfert : aménagements concernant la déclaration annuelle et nouveautés du projet BEPS à anticiper - Option Finance (12/10/2015)
  • La transparence sur les rescrits fiscaux : une nouvelle étape dans le plan européen de lutte contre l’évasion fiscale des sociétés, co-author - Option Finance (20/04/2015)
  • L’administration communique un projet de formulaire relatif à la documentation «allégée» des prix de transfert - Option Finance (23/06/2014)
  • Prix de transfert : la transparence, c’est maintenant ! - Option Finance (02/09/2013)
  • Après la révolution numérique, la révolution fiscale ? - Option Finance (25/02/2013)
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Education

  • HEC Business School (1997)
  • Post-graduate degree (DESS) in Business Law, University of Paris XI - Paris-Sud (1997)
  • CAPA (post-graduate legal qualification required to practise as a solicitor or barrister in France) (1999)
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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...
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...
27 July 2018
CMS Ex­pert Guide to trans­fer pri­cing doc­u­ment­a­tion
The de­term­in­a­tion and veri­fic­a­tion of a trans­fer pri­cing policy in­volve the con­sid­er­a­tion of a range of in­form­a­tion not ne­ces­sar­ily con­tained in the doc­u­ments that must be nor­mally sub­mit­ted to a tax...
10 April 2017
Trans­fer pri­cing rules and TP law in France
1. In your jur­is­dic­tion, what are the leg­al bases for elim­in­at­ing double tax­a­tion fur­ther to a trans­fer pri­cing re­as­sess­ment (European Ar­bit­ra­tion Con­ven­tion, mu­tu­al agree­ment pro­ced­ures provided for...
06 December 2016
Busi­ness Im­plic­a­tions of BEPS
Three years ago, fol­low­ing the 2013 Saint-Peters­burg sum­mit, the G20 lead­ers made the fol­low­ing state­ment: “In a con­text of severe fisc­al con­sol­id­a­tion and so­cial hard­ship, in many coun­tries en­sur­ing that...
07/04/2016
CMS Guide - Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion of double...
The CMS Tax Group is de­lighted to provide you with a CMS Guide on “ Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion of double tax­a­tion in 25 coun­tries“.The re­as­sess­ment of the trans­fer pri­cing policy...
06/05/2015
Trans­fer pri­cing news­let­ter - May 2015
Prac­tic­al con­sequences of not hav­ing a trans­fer pri­cing doc­u­ment­a­tion While trans­fer pri­cing doc­u­ment­a­tion re­quire­ment is not a new is­sue, it re­mains more than ever top­ic­al. Over the last years, many...
18 March 2015
BEPS – First steps in the im­ple­ment­a­tion of the Coun­try-by-Coun­try re­port­ing...
In the frame­work of BEPS Ac­tion 13, the OECD de­livered guid­ance on trans­fer pri­cing doc­u­ment­a­tion and coun­try-by-coun­try (“CbC” here­after) re­port­ing in Septem­ber 2014. For the re­cords, CbC re­port­ing...
10 July 2014
Trans­fer pri­cing news­let­ter - Ju­ly 2014
What meas­ures have been taken by the dif­fer­ent coun­tries fol­low­ing OECD’s Ac­tion plan to fight against Base Erosion and Profit Shift­ing? In Ju­ly 2013, the fin­ance min­is­ters of the G20 coun­tries met...
15/07/2013
CMS Tax Con­nect e-Guide: Trans­fer Pri­cing: Man­aging doc­u­ment­a­tion re­quire­ments...
The guide provides CMS’s in­ter­na­tion­al cli­ents, par­tic­u­larly those hav­ing in­tra-group activ­it­ies across Europe, Asia, the Maghreb re­gion, the US and the BRICs coun­tries, with con­sist­ent and prac­tic­al...
15 November 2012
Tax struc­tur­ing of in­vest­ments in the BRIC coun­tries for European multi-na­tion­al...
The BRIC coun­tries (Brazil, Rus­sia, In­dia, China) are dis­tin­guished from a host of oth­er prom­ising emer­ging mar­kets by their demo­graph­ic and eco­nom­ic po­ten­tial to rank among the world’s largest and...
12 June 2012
Trans­fer pri­cing: look­ing bey­ond the tax is­sues to the in­ter­ac­tion with...
Ce for­um a pour ob­jet de montrer les in­ter­ac­tions entre cer­taines dis­pos­i­tions de ces régle­ment­a­tions, les éven­tuelles dif­fi­cultés que ces in­ter­ac­tions soulèvent et les solu­tions qui peuvent être...