Expert Guides Tax - ITR 2020

EUROPE ATTORNEY BIOGRAPHIES
F R A N C E
F R A N C E
Stéphane Gelin
CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
France
Tel: (33) 1 47 38 44 00
Email: stephane.gelin@cms-fl.com
Website: www.cms.law
Bruno Gibert
CMS Francis Lefebvre Avocats
2 rue Ancelle
92522 Neuilly-sur-Seine
France
Tel: (33) 1 47 38 42 19
Email: bruno.gibert@cms-fl.com
Website: www.cms.law
Stéphane joined the tax department of CMS Francis Lefebvre Avocats
as a partner in June 2003. He has been advising French and foreign
multinationals in the area of international tax and transfer pricing for
30 years. He has been involved in several significant projects in
international restructuring, global transfer pricing planning, supply
chain projects, French and foreign transfer pricing documentation and
international controversy (including competent authorities,
arbitration procedures and APAs). He heads the CMS tax practice
group and is a member of the Supervisory Board of the CMS Francis
Lefebvre Avocats.
Before joining the firm, he was a tax partner with Ernst & Young where
he headed the French transfer pricing practice and was a member of
E&Y global advisory committee for transfer pricing. He spent five
years in New York at the international tax services of the firm, where
he was responsible for the French tax desk, assisting French and US
clients involved in cross-border transactions.
Stéphane was the national reporter for the e-commerce topic at the
2001 IFA Congress and a panellist at the 2007 IFA Congress on Cost
Sharing Agreements. He was a “special witness” during the 2012 IFA
Conference in Boston concerning the OECD transfer pricing report on
intangibles. He is a board member of the Chartered Institute of
Taxation, European branch.
He is a frequent contributor to various French and international tax
journals. He has co-authored three books on transfer pricing: Prix de
Transfert, Editions Francis Lefebvre (2016); Guide to International
Transfer Pricing, Kluwer (2011); and Transfer Pricing Manual,
Bloomberg BNA (2008). He lectures on transfer pricing at the
University of Burgundy in Dijon. He co-developed, for the Chartered
Institute of Taxation, the transfer pricing syllabus for the advanced
diploma in international tax and teaches at the exam preparation
course. He is a Permanent Member of the editorial board of Tax
Management International Forum, Bloomberg BNA.
Bruno Gibert joined CMS Francis Lefebvre Avocats in 2001. He
specialises in international taxation, with a particular focus on transfer
pricing matters. On this last domain, he heads the transfer pricing
group of CMS.
He has 16 years’ experience in the government service, where he was in
charge of international tax affairs (negotiation of tax treaties with
foreign countries, OECD and EU work, and competent authority). He
used to be co-chairman of the OECD Forum on Harmful Tax Practices
(1996 to 2001). Chairman of the EU Joint Forum on Transfer Pricing
since 2002, he also chairs the French Branch of the International Fiscal
Association (IFA) and the Tax Committee of the Club des Juristes
(French Lawyers Club).
In 2015, he has been appointed by the French government as an
independent person of standing for the EU arbitration convention.
He is the author of a report to the French government on tax security
in France in 2004 and co-author of two other reports to the French
government, one on intangible assets (2006) and one on how to
improve the commentary on French tax law (2010). He is also the coauthor
of the chapter on rulings of a book on French tax procedures
(published in 2005 and updated in 2008), a book on transfer pricing in
France (Ed F Lefebvre, 3rd edition 2016) and the author of the chapter
on France of the book Transfer Pricing and Dispute Resolution
published in 2011, last edition 2017, and of the chapter on the mutual
agreement procedure of a book on the OECD Model Convention (Ed.
Francis Lefebvre 2013). He regularly publishes articles on international
tax matters in French and international publications.
After graduating in political sciences at the IEP Paris (Sciences-Po) in
1979, Bruno completed his education with a Master in corporate and
tax law at the University of Paris II (Assas) before entering the ENA. A
French native speaker, he is fluent in French and English.
Stéphane graduated from the Paris Institute of Political Studies in 1986
and obtained a Maîtrise and a DESS in business and tax law from the
University of Paris V (1985). A native French speaker, he is also fluent
in English.
38 EXPERTGUIDES TAX