What are the 3 tax areas that currently require the highest attention of your tax department?
Given the international environment, especially since 2015 and the issuance of the BEPS guidelines, transfer pricing is the main area on which tax professionals need to focus these days. Tax audits, relationships with tax authorities and anticipation of the moving international tax environment require also a great deal of attention.
What are your experiences with international tax dispute resolution and tax dispute avoidance?
During my professional experience I have faced many tax audits in various countries. Usually, I manage to find solutions with the tax authorities before reaching the judicial point. However, if needed, I do not hesitate to go before court if I consider my arguments are strong. With regards to transfer pricing, I also use the Mutual Agreement Procedure, especially in the EU context.
Is Pillar Two relevant for your company and what is your approach currently undertaken in this regard (first mover or follower)?
Yes, it is relevant. We are working on it in order to anticipate the impact on our company. We have also participated in working groups in France.
How do you manage scarce resources of tax specialists, what is your strategy in this regard?
Internally, the tax team is composed of specialist in Direct/ indirect taxes and Transfer pricing. We use the support tax advisors on specific matters but first do the job internally.
This year’s IFA Congress takes place in Germany, what is you outside-in-view of the German tax landscape, what was your most remarkable experiences with Germany in terms of taxes?
German tax landscape is well structured from a TP and tax point of view. Germany was one of the first country to enact specific rules on business restructuring. This implies that tax aspects are very rigorously studied and supported.
The interview was created in noncommercial cooperation with Win@Ifa, the women’s organization of the International Fiscal Association. The International Fiscal Association (Ifa) is a neutral, independent, non-lobbying organization. The purpose of the Ifa is to study and promote international and comparative tax law. The Ifa realizes its purpose through scientific research, the organization of congresses and seminars and the publication of studies. The Ifa currently has more than 11,000 members worldwide, both individuals and companies. This year, the IfaCongress will take place in Berlin at the beginning of September.
The Women in Ifa Network (Win) is a network of women within the Ifa who work in the international tax field. Win Global and Win Germany promote professional exchange through the Win Seminar and Win in Conversation and hold cultural events such as the Win Reception, the Win Luncheon and the Win Lounge.
Die deutsche Version finden Sie hier.
The answers were given originally in English by Delphine Bessot, Rocher.
