Legal Opinion in International Tax Law

Secure an operation with an extraneous element

International transactions raise tax issues whose analysis goes beyond domestic law. The simultaneous application of several laws, the interpretation of international tax treaties, the rules arising from EU law or OECD standards require a thorough legal analysis before any strategic decision is taken.

The Legal Opinion on International Tax Law constitutes a reasoned legal opinion designed to assess a complex tax situation, to identify the risks that could result from it and to base a legal position on a reasoned analysis of the relevant legislation, administrative doctrine, case law and tax treaties. It enables companies, investors and executives to make their decisions in full knowledge of international tax issues.

An analysis adapted to international operations

Legal Opinion may be sought in the context of an establishment abroad, an international restructuring, a cross-border acquisition, a transfer pricing policy, a transfer transaction, a change in tax residence, an international heritage structure or any transaction involving several jurisdictions.

The legal opinion is not merely a reminder of the applicable rules. It evaluates their articulation, measures the risks of double taxation, analyses possible differences in qualification between States and assesses the strength of the position adopted in the light of applicable international standards.

A tool for securing strategic decisions

The drafting of a Legal Opinion usually takes place prior to a transaction with a significant tax issue. It helps to clarify the choices of structuring, to document the legal reasoning leading to a decision and to anticipate the issues that could be raised by the tax administrations concerned.

Depending on the circumstances, this analysis may be supplemented by a security strategy including a tax rescript, preparation of supporting documentation or assistance in dealing with the French or foreign tax administration.

Expertise in international taxation

The firm drafts Legal Opinions for international groups, investment funds, executives, investors and individuals facing cross-border tax issues. Each opinion is based on an independent, rigorous and confidential legal analysis aimed at securing the most sensitive transactions by reconciling the requirements of French tax law with the rules applicable in the various jurisdictions concerned.