Annabelle Bailleul-Mirabaud

Annabelle Bailleul-Mirabaud joined CMS Francis Lefebvre in 2003 and became a partner in 2018. She practices in tax law and works with large international corporate groups, advising on international taxation, assisting with audits, and representing them in litigation proceedings. Her practice covers: Determining where tax is paid on activities and transactions (effective management headquarters, permanent establishment, taxation of cross-border flows); Defining, structuring, and defending transfer pricing policy; Implementing Pillar 2; Structuring mergers and acquisitions and cross-border restructuring operations. Annabelle Bailleul-Mirabaud also advises on international executive compensation (including stock options, bonus shares, inpats and expats). · CMS Francis Lefebvre