Morgan Vail

Tax law

Morgan Vail joined UGGC Avocats in May 2024. He is a partner of the UGGC tax law department, expert in tax structuring & group reorganization, tax conformity regulation, tax audits & tax litigation, tax strategies and taxation of flows. His practice focuses on MNE, inbound clients and corporate of various sizes.

He is highly experienced in dealing with tax (re)organization of French and foreign groups with a focus on functions and operations/activities.

In that respect,  Morgan Vail has been dealing with French and European authorities on all kind of tax issues (audit, litigation, rulings...) leading to develop a strong policy activity (draft of bills, draft of administrative guidelines, discussions with governments, public authorities, organizations and French Parliament to find new solutions/provide improvements to the tax system, etc.), which has proven to be very helpful to assist clients (MNEs, small groups) in order to provide them with legal certainty for their day-to-day tax needs, projects of expansion and for reorganization transactions.

His experience covers a broad range of industries (TMT; entertainment; utilities; and transportation in particular). I’m well-versed in negotiation of settlements and assistance with voluntary disclosures before the French authorities, remediation and litigation. Based on the main industries he works with - TMT at the forefront, Morgan Vail has sound experience with and knowledge of permanent establishment issues, business restructuring, matrix organization, matters related to BEPS and tax raids, split of functions, allocation of profit/remuneration, IP, beneficial ownership, withholding tax, application of double tax treaties, digital services tax, etc.

He also holds a Ph. D. in tax law (international and European tax law).