Expertise 

Sabine dispose d’une longue expérience qui lui a permis de développer des relations approfondies avec l’administration fiscale en charge des contrôles fiscaux et les Autorités Compétentes en charge des Recours internationaux à Bercy. Son expertise couvre toutes les catégories de services en fiscalité internationale et Prix de Transfert, en particulier : 

1. Conseil en réorganisation des flux (conversion en «agent/commissionnaire», façonniers, Low Risk Distributors and Low Risk Manurfacturers) 

2. Diagnostic des risques/Recommandations sur les méthodes prix de transfert, et la stratégie en matière de politique documentaire (Evaluation des risques, M&A – Due diligence)

3. Assistance à contrôle fiscal (pré-audit, stratégie, négociations avec les autorités fiscales)

4. Etablissement stable (ES) (Memo de risques de qualification d’ES; procédure de régularisation auprès du SMEC; assistance à contrôle fiscal ES)

5. Résolution de litiges à l’international (Recours Amiable, Traités de double imposition, Convention Européenne d’Arbitrage)

6. APA (Rulings, Accords Préalables sur les Prix unilatéraux ou multilatéraux)

7. Stratégie documentaire des prix de transfert (optimisation/centralisation de la documentation; benchmarks; suivi en France et à l’étranger des supports/veille documentaire)

Son expérience couvre tous les secteurs économiques mais en particulier les secteurs Automobile, Banque et Assurance, Pharmacie, Electrique/Electronique et Informatique.

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Expertise

Thanks to her long-term experience, Sabine has built strong relationships with French tax auditors and French Competent Authorities she is used to deal with. Sabine has an extensive experience performing transfer pricing services for multinationals as well as French domestic companies, covering a large number of topics, as follows :

1. Supply Chain reorganization advisory (Low risk distributors and manufacturers, Toll manufacturers, Agent/commissionnaires)

2. Diagnostic/Recommandations related to Transfer Pricing Policies and Transfer pricing Documentary strategies; Transfer pricing risks analysis

3. Tax audit assistance (pre-audit, defense strategy, negotiation with French Tax authorities, Tax reassessment neutralization).

4. Permanent Establishment (PE) (PE Risk qualification memorandum; PE regularization process with the SMEC; PE tax audit defense)

5. Litigation resolution based on Double Tax Treaties (Mutual Agreement Procedures) and the European Arbitration Convention.

6. APA (Unilateral or multilateral rulings, Advance Pricing Agreements, negotiation with French Competent Authorities)

7. Transfer Pricing Documentary setting-up and Strategy (optimisation/documentation centralisation; benchmarks; industry analysis; agreements drafting; documentation up-dates, and coordination of EMEA cross boarders assignments for European and non European clients, especially US and Japanese multinationals).

Sabine deals with these topics in many sectors, in particular the sectors of automotive, bank and insurance, electric/electronic, pharmaceuticals and IT.