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Home Experts Valentin Lescroart

Valentin Lescroart

Tax Partner


Valentin is a Partner at Fidal in Paris. He joined the transfer pricing department of the firm in 2019, which he co-leads. He previously worked 13 years with the international tax department of CMS Francis Lefebvre Avocats. From 2013 to 2019, he also coordinated the initiatives of the CMS network's Global Transfer Pricing Group.

He is used to providing advice in relation to the design of transfer pricing policies, for instance in the framework of supply chain reorganisations. He also devotes significant time to tax audit settlements, including litigations before the French courts, and procedures for the elimination of double taxation when necessary.

He was seconded to a client of the IT industry on a part time basis to prepare and deploy the group's transfer pricing policies, in coordination with the Group Tax Director and now devotes significant time to digitalization.

Service(s)
Transfer Pricing & Valuation Services Tax Controversy Services Tax Technology
Areas of Expertise
Transfer pricing
» Particular knowledge of commodities flows (energy, food) and African regulations
Co-leader of Fidal’s IP group bringing together IP Consultants, IP lawyers, tax lawyers
» IT solutions for transfer pricing documentation and calculation
Education
Master in Management
(Business School Degree) EDHEC Business School
Master 2 in Business Tax Law
(Lille 2 University)
Attorney-at-Law, member of the Hauts-de-Seine Bar
Languages
English, French, Spanish
Professional Experience
Co-head of Fidal’s TP department since 2019
2006/2019 – Counsel at CMS Francis Lefebvre Avocats
2013/2019 – Co-head of the CMS TP network
2008/2019 – Host at Francis Lefebvre Formation, notably of the “Club de l’Actualité Fiscale” (conferences on tax news)
2009/2010 – Secondment (software industry)
FIDAL
Valentin Lescroart
Tax Partner
WTS Global Transfer Pricing EMEA Regional Leader
France | FIDAL
Tour Prisma - 4/6 avenue d’Alsace
92982 Paris la Défense Cedex
+ 33 1 55 68 14 44
Authoring and contributions by Valentin Lescroart

The notions of “main entrepreneur” and “routine entity” are often used, as it is the routine entity’s margin which will be set, with the entrepreneur receiving the residual profit/loss.

The RKS case: shades of nuance in TP by the French Supreme Administrative Court
read more

The French Tax Administration has grown bolder and has deployed new, ambitious approaches both proposing a different Transfer Pricing method and providing an economic analysis to support the profit allocation.

The Engie Case: an ambitious new approach by the French Tax Administration
read more

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