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Home Experts Bertrand Delaigue

Bertrand Delaigue

Tax Partner


Bertrand is a Tax Partner of FIDAL in France. He is active in all tax aspects, both in domestic and international matters. He is covering several areas of tax advisory service for a large spectrum of type of clients including consulting, litigation and assistance to tax audit. He has a strong experience in the banking sector and has assisted several of the most largest financial institutions in various areas (M&A, tax compliance, domestic and cross-border reorganizations, assistance to tax audit and litigation)
 

Bertrand also focus on M&A (including tax due diligence, tax structuring, tax review of financial models), mainly in the financial sector (banking, asset finance, brokerage) and the infrastructure sector

Service(s)
Financial Services International Corporate Tax
Areas of Expertise
International tax planning
Reorganizations
Assistance to tax audit and litigation
Tax compliance
Education
Certificat d’Aptitude à la Profession d’Avocat (C.A.P.A.) (law school), Ecole de formation professionnelle des barreaux de la Cour d'Appel de Lyon
Post-graduate degree ( DJCE/DESS de Droit des Affaires et Fiscalité) in business law, Lyon III University (cum laude) - Certificate of specialization in tax law (magna cum laude) 
Business law degree (maîtrise de Droit des Affaires), Lyon III University (magna cum laude)
Languages
English, French
Professional Experience
Since 2002: Fidal
2000-2002: Arthur Andersen
Bertrand is active in all tax aspects, both in domestic and international matters.
He is covering several areas of tax advisory service for a large spectrum of type of clients including consulting, litigation and assistance to tax audit.
He has a strong experience in the banking and life science sectors.
Bertrand also focus on M&A (tax due diligence, tax structuring, tax review of financial models) mainly in the financial sector and the infrastructure sector.
FIDAL
Bertrand Delaigue
Tax Partner
France
Tour Prisma - 4/6 avenue d’Alsace
92982 Paris la Défense
+33 1 55 68 14 61
Authoring and contributions by Bertrand Delaigue

Under the parent-subsidiary regime, dividends received by a parent company are exempt from corporate income tax (CIT)

French Supreme Tax Court validates the possibility of charging foreign tax credits on the share of costs and expenses on dividends
Read more

Companies ensuring the operation in France within the meaning of Articles L. 5124-1 and L. 5124-2 of the French Public Health Code of one or more pharmaceutical specialties reimbursable or covered by health insurance, are liable for the contribution relating to the amount M (“Contribution M”) when the sum of the tax-free turnover achieved by these companies is greater than an amount M determined by law.

France: Pharmaceutical companies - Challenging the 2019 Contribution M
Read more

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