Hélène Sequero Carmona

As a tax lawyer, I work on tax reviews and due diligence files, allowing me to apply my skills in calculating tax results and understanding various cross-cutting tax issues such as the treatment of different accounting expenses for tax purposes (provisions, debt forgiveness, financial expenses), managing deficits, or compensating different intra-group flows.

I address these issues both for individual entities and as members of a tax integration group. I also have the opportunity to practice national and cross-border restructuring taxation through the structuring of mergers, partial asset contributions, and contribution-sale operations. I have also drafted applications for deficit transfer approval in the context of partial asset contributions.

Finally, I may be involved in cases related to personal taxation (IFI, IR, donations/inheritances) and participate in various tax audits and litigation, particularly in drafting responses to proposed rectifications and requests for advance tax rulings.