Arnaud Le Boulanger

Taxation - International taxation and transfer pricing.

Arnaud Le Boulanger heads the Economics team of CMS Legal, in charge of performing analyses in the fields of transfer pricing and asset valuation. As a specialist in these fields for more than 20 years, Arnaud has carried out and led numerous studies on a world-wide basis.

As transfer pricing has emerged over the years as a high-profile, strategic issue both for enterprises and tax administrations, further illustrated by the introduction of new BEPS concepts by the OECD, Arnaud has developed a comprehensive practice in this area that serves the needs of his clients both in France and at an international level. By integrating their expertise in taxation matters with expertise in economic analysis, Arnaud and his team are able to provide structured advice throughout the whole transfer pricing chain (from strategic upstream advice, through TP documentation and assistance in APAs and MAPs, to defence in tax audits and litigations). Asset valuation analysis is also a key expertise of Arnaud and his team, which is particularly important for projects that involve such matters.

Arnaud joined CMS Bureau Francis Lefebvre in 2003 and he became a partner in 2008.

Engineering graduate from the National Higher College of Aeronautics and Space (Ecole Nationale Supérieure de l'Aéronautique et de l'Espace) (1991). International MBA at the National Higher School of Civil Engineering (Ecole Nationale des Ponts et Chaussées) (1992-1993).