act legal covers all major European business centers

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Team

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Marine Pelletier-Capes

Marine Pelletier-Capes

Member of the Paris Bar

Before joining the firm, Marine practiced with the tax departments of C’M’S’ Bureau Francis Lefebvre (2000-2002) and Bredin Prat (2002-2009).

Marine has developed notable expertise in corporate and corporate group taxation (tax consolidation regime, thin capitalization rules, etc.). She frequently assists the firm’s corporate teams on complex domestic or cross-border acquisitions and group reorganizations.

She provides regular advice to French and international groups as well as groundbreaking startups on complex acquisitions or reorganizations, including when advance tax rulings or informal contacts with the French tax authorities are required. Marine is also a recognized practitioner of individual taxation (family office, pactes Dutreil, etc.) and top management and employee incentive schemes (management packages, compensation schemes), including in an international context. Her area of expertise also covers the taxation of nonprofit organizations.

Marine is a member of the IACF (Institut des Avocats Conseils Fiscaux) and a regular speaker at HEC Paris Grande Ecole’s master programs (general education in taxation) as well as French or international seminars focusing on private clients taxation.

Distinctions

  • Legal 500 EMEA 2018 : reconnue dans la catégorie Tax
  • Legal 500 Paris 2017 : reconnue dans la catégorie Droit fiscal
  • Option Droit & Affaires 2017 : reconnue en contentieux fiscal de l’entreprise et assistance au redressement et en fiscalité des transactions
  • Décideurs Stratégies financières et fiscales 2017 : Forte notoriété dans la catégorie Fiscalité des transactions et pratique reconnue en Conseils en fiscalité des LBO

Publications

  • « Cession de titres entre signataires de pactes Dutreil – Une réponse ministérielle recrée une entrave, et une distorsion, pourtant explicitement écartées par le législateur » par Marine Pelletier-Capes, Associée, Revue de droit fiscal, n°41, oct. 2013, n°532.