Lawyer Monthly - Legal Awards 2023

also emotional support. This approach places the technical aspects of tax law in the service of human needs, ensuring that clients feel secure and understood throughout the legal process. In summary, the qualities that make an effective tax lawyer extend beyond technical knowledge and analytical skills. Empathy and strong communication skills play a pivotal role, particularly in criminal tax cases, where the client’s fears and concerns are at the forefront. By prioritizing the human aspect of the client’s experience and providing tailored, empathetic support, a tax lawyer can truly make a meaningful impact in the client’s life. Moving on to your comprehensive range of tax services - The pace of tax change has increased in recent years, with countries looking to implement new tax laws and refine their tax systems. How have recent changes in international tax laws potentially impacted your clients? What do they need to know? Thank you for highlighting the increasing pace of tax changes and the impact they have had on our clients. Indeed, the multiple contradictory changes in international tax laws have necessitated a proactive approach from our clients to adapt to new regulations and compliance requirements. It is crucial for them to stay abreast of these changes in order to minimize potential risks and optimize their tax positions with a new approach with the tax authorities. In particular, in France, the criminalization of tax law since the implementation of the law on 23 October 2018 has had a profound impact. Taxpayers must be aware that their bad faith is often presumed in practice, and the tax police are empowered to employ measures such as police custody, telephone tapping, surveillance, and geolocation. Furthermore, the threshold for automatic referral of cases to the Public Prosecutor’s Office is set at €100,000 of evaded duty. There is also the potential for an immediate appearance on recognition of guilt (CRPC), commonly known as “pleading guilty,” to expedite the processing of cases. Additionally, deliberate failure to comply with French tax legislation can result in the application of a 40%, 80%, or 100% surcharge on the tax due. Furthermore, both criminal and administrative sanctions for serious tax fraud are subject to public disclosure. It is imperative for our clients to be well-informed about these developments and to take the necessary steps to ensure compliance with the evolving tax landscape. We guide our clients through these changes by implementing a new approach to the tax field by developing rulings and using a trusted relationship with the French Tax Authorities. While many territories close this opportunity of rulings, the French government develops this practice. Today it is the sole real insurance against any criminal prosecution in France, with respect to tax. Could you elaborate on the most challenging aspects of advising on tax issues in cross border M&A transactions and how you navigate the complexities of multi jurisdictional tax laws? Advising on tax issues in cross-border M&A transactions is indeed a complex and challenging endeavour. The involvement of criminal law in M&A and the requirement of regularization services since 2018 have added further layers of complexity to this already intricate landscape in France. Coordinating tax strategies across different jurisdictions and ensuring compliance with diverse regulatory frameworks are among the most challenging aspects. Additionally, the need to navigate multijurisdictional tax laws, transaction structuring, and due diligence Lawyer Monthly Legal Awards 2023 16 FRANCE

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