Eric Lesprit
Partner, Eric Lesprit is specialized in international tax, particularly in the fields of transfer pricing and double taxation elimination procedures (advanced pricing agreements and mutual agreements).
Expertise
- Transfer Pricing
- International Corporate and Individual Tax
Eric has more than 15 years’ experience in transfer pricing and international tax.
Since 1998, Eric Lesprit worked for the French Tax Administration regarding companies and individuals international taxation issues. There, he took part in the creation of the Advance Pricing Agreement program in France in 1999, before heading it.
From 2003 to 2006, he was technical adviser for the IMF in Washington D.C. for public revenues (taxes and customs duties).
Since 2013, he was also in charge of mutual agreements procedures regarding double taxation elimination. As part of his missions, he was the French administration representative for competent authority procedures with foreign countries, especially those involving transfer pricing. He was involved for several years in OECD and EU works.
He took part in the legislative drafting process regarding tax fraud fighting and tax control policy as well as the management of tax information exchanges and guiding of the French audit directions network.
At the international level, he intervened in the definition of French positions during the European Community and OECD working sessions, especially regarding the fight against tax havens and the negotiation of tax information exchange with non-cooperative territories.
In 2015, Eric joined the Transfer Pricing department of Taj as Partner. He takes part in securing risks related to international taxation in general and transfer pricing in particular.
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Education
- Ecole Nationale des Impôts - 1992
Languages
- French
- English
Publications
- Fiscalité des sociétés : la réforme Moscovici, un risque pour les entreprises françaises, La Tribune, November 17th, 2016
- Rapport BEPS 2015 : L’OCDE augmente les risques de doubles impositions, Echanges Internationaux, p.29, ICC France, April 2016
- Strategic considerations for tax controversy risk management and double taxation avoidance - Co-authors: Darrin Litsky and Sanjay Kumar - International Tax Review - Mars 22th, 2016
- Le directeur fiscal, nouvel acteur incontournable des groupes ? - La Tribune - February 15th, 2016
- Conventions internationales : n'est pas forcément résident l'assujetti qui croit l'être ! - EFL - December 11th, 2015
- Lutte contre l'évasion fiscale : les administrations fiscales doivent faire aussi leur révolution - La Tribune - November 17th, 2015
- Finalisation des travaux BEPS par l’OCDE : ce qui change à court terme, co-author with Grégoire de Vogüé - L'AGEFI - October 27th, 2015
- APA Program in France, BNA – Transfer Pricing Report - 2001
