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ABOUT THE AUTHOR

Franck Le Mentec, Tax partner, heads the tax department of Cotty Vivant Marchisio & Lauzeral (Paris, Tokyo, Singapore, Dubai, Rangoon).

Franck lectures on French tax law at Paris University (Paris-Sorbonne) and at Leiden University (the Netherlands). He has written various notes and publications for French and international reviews. He published a book on the tax treatment of holding companies in France.

Franck is vice-president of IFA in France. He is also a technical expert with the French Observatory of Tax Treaties.

The author can be contacted at f.lementec@cvml.com