Arnaud Le Boulanger (Head Economist) joined CMS Bureau Francis Lefebvre in 2003. He previously headed the team of economists at HSD Ernst & Young from 1999 to 2003, where he was actively involved in providing specialist advice on transfer pricing issues. He held a similar position at Deloitte & Touche from 1995 to 1999, where he also previously worked in the Audit Division from 1993 to 1995.
Renowned as an expert on transfer pricing issues for over ten years, he has directed many projects in France, Europe and the USA. He is an engineering graduate from the National Higher College of Aeronautics and Space (Ecole Nationale Supérieure de l'Aéronautique et de l'Espace) (1991) and holds an International MBA (1992-1993). Arnaud Le Boulanger regularly participates in conferences in France and abroad and has published numerous articles on his area of expertise.
Arnaud Le Boulanger currently heads the team of economists, who advise on international taxation, in particular on transfer pricing issues, and the taxation aspects of asset evaluation (securities, intangibles, etc.).
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PUBLICATIONS
"Transfer pricing: tax checks have evolved", co-author, Option Finance (14/02/05)
"Permanent establishment and transfer pricing: two sides of the same coin?", co-author, Tax Planning International Transfer Pricing BNA (January 2005)
"Permanent establishment and transfer pricing: two sides of the same coin?", co-author, Bulletin Fiscal, Editions Francis Lefebvre (October 2004)
"Permanent establishment: a move towards new forms of taxation?", co-author, Option Finance (27/09/04)
Arnaud Le Boulanger (Head Economist) joined CMS Bureau Francis Lefebvre in 2003. He previously headed the team of economists at HSD Ernst & Young from 1999 to 2003, where he was actively involved in providing specialist advice on transfer pricing issues. He held a similar position at Deloitte & Touche from 1995 to 1999, where he also previously worked in the Audit Division from 1993 to 1995.
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