Lawyer specializing in international tax control
The use of an experienced tax lawyer is essential when the tax administration initiates control over situations with an international dimension involving cross-border flows, foreign companies or structures established in several states.
International tax controls expose the taxpayer to high risks of adjustments, double taxation, significant penalties and the overall challenge of the tax organization in place.
International operations — transfer pricing, stable establishments, withholding tax treaties, anti-abuse schemes or tax transparency schemes — require a thorough understanding of French and international tax law and a rigorous strategic approach.
In this context, the intervention of a lawyer specializing in international tax control allows for a structured and effective defence, from the beginning of the control procedure and until any contentious phases.
An intervention dedicated to complex international tax controls
Master Édouard Pruvost, a tax lawyer at the Paris Bar, devotes his entire activity to tax law. He holds the Certificate of Specialisation in Tax Law issued by the National Bar Council (CNB) and a Doctorate in Tax Law, attesting to a thorough and recognized technical expertise.
It intervenes in tax controls with a strong international dimension, particularly when the tax administration questions:
- transfer pricing policy and international distribution of profits;
- the existence of a permanent establishment in France or abroad;
- the application or interpretation of international tax treaties;
- tax classification of cross-border flows (dividends, interest, royalties, management fees);
- the application of withholding or anti-abuse devices;
- conformity of international tax arrangements or structures.
Areas of intervention in international tax control
The Cabinet intervention includes:
- accounting audits of international groups or transactions;
- Personal tax status examinations (PSIs) involving foreign income or assets;
- coin checks on cross-border financial flows;
- rectification procedures and conflicting exchanges with the tax administration;
- hierarchical appeals and referral to the competent committees;
- preparation and anticipation of international tax disputes.
Each control is understood in a global logic, integrating tax, conventional, procedural and strategic issues specific to international situations.
An integrated litigation approach from the stage of international tax control
International tax control is often the starting point for complex tax disputes, involving significant financial issues and sensitive legal issues.
The approach adopted is to build, from the early stages of control, a coherent and defensible legal strategy before the courts, ensuring strict respect for the taxpayer's procedural guarantees.
Edouard Pruvost assists and represents his clients at all stages of challenging international tax relief, including:
- the preparation and filing of contentious claims;
- in the context of pre-contentious exchanges with the tax administration;
- devant les juridictions administratives compétentes, en cas de rejet total ou partiel des réclamations.
Une expertise reconnue en droit fiscal et en fiscalité internationale
L’expertise de Maître Édouard Pruvost est reconnue tant sur le plan institutionnel qu’académique.
These include:
- Chairman of the jury for the examination of the Certificate of Specialisation in Tax Law at the École de Formation du Barreau de Paris (EFB);
- Member of the Institute of Tax Lawyers (IACF), which brings together recognized tax law practitioners.
Il intervient régulièrement dans l’enseignement supérieur et la formation des professionnels du droit et du chiffre, et contribue à la doctrine fiscale par des publications dans des revues spécialisées de référence, notamment en matière de fiscalité internationale et de contentieux fiscal.
Un accompagnement stratégique et sur mesure face aux contrôles fiscaux internationaux
Faire appel à Maître Édouard Pruvost, c’est bénéficier d’un accompagnement stratégique, rigoureux et personnalisé face à l’administration fiscale, dans des situations où la complexité juridique, la dimension internationale et les enjeux financiers imposent une implication directe de l’avocat.
Le Cabinet intervient dans des dossiers nécessitant une expertise pointue en contrôle fiscal international, une maîtrise complète des mécanismes conventionnels et une vision contentieuse globale, afin de défendre durablement les intérêts des contribuables confrontés à des contrôles fiscaux internationaux.
