Pascal Luquet is a partner in charge of the Transfer pricing team.
He assists companies of all sizes and in all sectors of activity with their international tax and transfer pricing issues. His team masters all the tax, financial and economic aspects of transfer pricing. It assists companies in defining, documenting (including benchmarks and economic analyses) and defending transfer prices in a national or international context (tax audit and litigation, international procedures for the prevention and elimination of double taxation). His team also manages permanent establishment (identification and allocation of profits) and digital tax issues.
Prior to joining Grant Thornton Société d’Avocats in 2018, Pascal spent 25 years with Fidal leading the transfer pricing practice and more than 2 years with Mazars as Lead of the French international tax and transfer pricing practice that he founded.
Pascal has been listed for many years in the Legal Media Group’s Transfer Pricing Experts ranking, contributes to the work of the MEDEF and the OECD and lectures on international taxation and transfer pricing at the Montpellier Law School.
Insights
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The management of intangible assets
Tax AlertThe management of intangible assets is challenged by transfer pricing controls: a question of legal ownership and economic ownership
Annual transfer pricing declaration
Tax alertThe annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
The criminalization of transfer pricing
Tax alertTransfer pricing litigation has not escaped the trend in recent years towards the penalisation of tax law.
Annual transfer pricing declaration (2257-SD)
Tax alertThe annual transfer pricing return (form 2257-SD) must be submitted electronically within six months following the corporate income tax return filing deadline.
Transfer pricing - identify your French transfer pricing obligations
Tax AlertTransfer pricing: identify your documentary and declarative obligations
Finance Act for 2024 - Transfer pricing under the spotlight of the tax authorities
Tax alertFinance Act 2024 Transfer pricing
The public country-by-country reporting is here!
Tax alertPublic country by country declaration reporting
Transfer pricing policy declaration 2257-SD
Tax alertWhat is the annual transfer pricing declaration 2257-SD?
Transfer Pricing Documentation
BrochureTo ensure that transfer pricing documentation complies with this requirement of reconciliation with your company’s accounting records, read on.
Transfer Pricing Diagnosis
BrochureEnsure that your transfer pricing policy complies with the arm’s length principle.
Annual transfer pricing return 2257-SD
Tax AlertFind out the specifics of the transfer pricing policy statement 2257-SD
Get ready for the public country-by-country reporting!
Tax alertFind out the main features of the new Directive introducing country-by-country reporting (CbCR).
New OECD pillars reshape international taxation
Tax alertThe OECD two-pillar solution and the corporate taxation of the digital economy and large global firms
Annual transfer pricing return 2257-SD
Tax AlertThe specificities of the 2020 transfer pricing return 2257-SD
