Laurent BERTIN

En résumé

Entreprises

• Capgemini - Tax Lawyer / Fiscaliste Groupe

  SURESNES 2014 - maintenant - Transfer Pricing : update and improvement of the master file (TP documentation), establishment of new internal TP policy following BEPS recommendations, management and coordination of TP tax audits
  
  - European and Non-European VAT : works in collaboration with foreign VAT specialists on VAT issues regarding cross-border restructuring, goods or services transactions, draft of VAT tax clause for international contracts, legal and jurisprudential monitoring, determination of the consequences of BEPS and recent judicial decisions regarding VAT regime for Multinational Groups
  
  - French VAT: update of the Group pro-rata of deduction, creation of the Audit Track for the French Group entities, creation of VAT courses (territoriality and invoicing rules), refund VAT claims, drafting of property leases VAT clauses, conduct of VAT research and advices regarding restructuring operations
  
  - International Tax Law : determination of the consequences of BEPS for IT Groups, anticipation of the aftermath of the recent judicial decisions regarding foreign tax credits, application and litigation regarding double tax treaties, analyze of FATCA consequences, US W8BEN filing
  
  - French Corporate Income Tax : group tax regime studies and memoranda, tax return, audit of the French entities, tax incentives compliance, national tax credits (Crédit impôt recherche, Réduction d'impôt mécénat...) , tax litigation, internal and external tax audit
  
  - M&A and Internal Restructuring Operations : conduct of research and tax advice regarding restructuring operations within the Group, Integration of large companies

• CMS Bureau Francis Lefebvre - Tax Lawyer/Avocat fiscaliste

  Neuilly-sur-Seine 2012 - 2014 Indirect Taxes and VAT Department :
  
  - French VAT : VAT advice to national and international companies in various fields of activity: services, goods, banks, insurances, non profitable organizations, public organizations, regarding deductibility and territoriality VAT rules, rates, notion of taxable activity, legal and jurisprudential monitoring, litigation, tax auditors meetings
  
  - European VAT : European VAT litigation (ECJ), legal and jurisprudential monitoring, studies about discrepancies in the treatment of EU concepts in different Member States, analyses of EU directives projects
  
  - International VAT: advice to international companies, memoranda regarding VAT consequences of international restructuring operations, analyses of EU and foreign VAT confrontations
  
  - Indirect, Local and VAT-like taxes : C3S, CET, commodities or security taxes

• CMS Bureau Francis Lefebvre - Elève Avocat - fiscaliste

  Neuilly-sur-Seine 2012 - 2012

• CMS Bureau Francis Lefebvre - Trainee-lawyer / Avocat stagiaire

  Neuilly-sur-Seine 2012 - 2012 Indirect Taxes and VAT Department intern

• Manpower - Temporary worker / Intérimaire

  Nanterre cedex 2010 - 2010 - salesman
  - archivist
  - unpacker
  - postman

• EY (Ernst & Young) - Trainee Tax Assistant / Apprenti fiscaliste

  Courbevoie 2008 - 2009 International Tax Service : cross-border transactions analyses, legal monitoring, international tax memoranda, due diligence, data-room, new IFRS rules implementation
  

Formations

• Mc Gill University (Montréal)

  Montréal 2010 - 2011 Master of Laws (LL.M.)
  
  Fall semester :
  
  - Taxation
  - Corporate Finance
  - Legal Research Methodology
  - Theoretical approaches to Law
  
  Winter semester :
  
  - International business law
  - International tax law - research paper : The Limitation of Benefits clauses in Tax Treaties
  - Securities regulation
  - Legal research methodology
  - Legal traditions
  
  Summer semester :
  
  Research project, supervised by Prof. Cath

• Ecole De Formation Des Barreaux De La Cour D'Appel De Paris

  Paris 2010 - 2012 CAPA - Certificate of aptitude for the profession of avocat (lawyer)

• Université Paris II Panthéon-Assas

  Paris 2008 - 2009 Master II
  
  Cum laude distinction

• Université Paris II Panthéon-Assas

  Paris 2007 - 2008 Master I
  
  Magna cum laude distinction

• Université Du Littoral Côte D'Opale (Boulogne Sur Mer)

  Boulogne Sur Mer 2006 - 2007 Licence of Public Administration
  
  Magna cum laude distinction

• Université Du Littoral Côte D'Opale (Boulogne Sur Mer)

  Boulogne Sur Mer 2004 - 2007 Licence of Law
  
  Summa cum laude distinction

Réseau

• Bourgeois CÉLIA

• Thomas VANHEE