Arnaud Le Boulanger is a partner with CMS Francis Lefebvre Avocats and the chief economist of CMS. He joined the tax department of CMS Francis Lefebvre Avocats in October 2003 and heads the economic studies department of the firm, which provides specialist advice in the fields of transfer pricing and asset valuation issues.
As a specialist in transfer pricing issues for more than 20 years, Arnaud has carried out and led numerous studies in France and on a worldwide basis, in many fields such as transfer pricing planning and tax optimisation, transfer pricing alignment with business re-organisations, prominent asset transfers (some cases with orders of magnitude in bn EUR), documentation, advance pricing agreements and client defence during tax audits.
Before joining CMS Francis Lefebvre Avocats, Arnaud headed HSD Ernst & Young's team of economists in France from 1999 to 2003. He had similar responsibilities at Deloitte & Touche in Paris, from 1995 to 1999, after having spent two years in the firm's audit services (1993 to 1995).
Arnaud participates regularly in conferences in various countries, has written many articles and co-authored the various editions of two books on transfer pricing: Prix de Transfert, Editions Francis Lefebvre (2008-2016), Guide to International Transfer Pricing, Kluwer (2011-2018). He lectures on transfer pricing at the Sorbonne University (Paris).
Arnaud holds an engineering degree from Ecole Nationale Supérieure de l'Aéronautique et de l'Espace (1991) and an international MBA degree from Ecole Nationale des Ponts et Chaussées (1992-1993). He became an Attorney at Law in 2006.
He is fluent in French and English.