France

EmmanuelCotessat Sté d'Avocats / Law Firm

10, rue Duquesne, 69006

Lyon

France

Tel: +33 (0) 4 72 68 68 54 (office); +33 (0) 6 09 26 78 16 (mobile)

Fax +33 (0) 4 78 54 60 25

Email: emmanuel.cotessat@cotessat.com

Emmanuel Cotessat is a French registered lawyer / avocat. He spent 10 years in the international tax teams of, first, Price Waterhouse and then Arthur Andersen. He founded his own advisory firm in July 2000, which now has a team of dedicated lawyers and accountants dealing exclusively with international indirect tax and customs matters.

Taj

185, avenue Charles de Gaulle

Neuilly sur Seine 92200

France

Tel: +33 1 55 61 66 72

Email: mguichard@taj.fr

Website: www.taj.fr

After spending 17 years in the tax legislation department of the Ministry of Economy, focusing on finance and budget, VAT and customs, and international tax treaties, Michel Guichard has since focused his professional practice on counsel to French and foreign firms. He has kept a fruitful contact with the French tax administration.

Michel has nearly 33 years of experience in International and French Tax law VAT. In 1983, he joined the French Treasury with roles in the VAT and International Tax Departments. After spending three years with Andersen, beginning in 1999, Michel joined Deloitte & Touche Juridique et Fiscal in Paris (now renamed Taj) as a director in 2002. Michel advises some of the firm's global strategic clients. He is the leader of the French indirect tax and customs team and also leads Taj's tax controversy team. He is a member of the International Fiscal Association and APTE, a non-profit organisation with EU VAT experts.

He is also the lead tax partner at Taj assisting French multinational companies. Michel has expertise in VAT planning and due diligences; business restructurings and VAT refunds; cross-border VAT; IPT and salaries tax; counsel on customs issues to French and foreign multinational groups; optimising the management of flows; VAT and customs audit and negotiation; audit of the French agreed economic operator procedure; export control; assistance to litigation on all tax matters; regularisation procedure for companies and individuals; and lobbying actions to FTA and EU Commission.