Expertise
Julien Pellefigue is an economist with around 20 years of consulting experience focusing on the application of quantitative methods to tax and legal matters.
With Deloitte, Julien is mostly involved in the economic side of transfer pricing, particularly dealing with litigation support, profit splits, cost sharing agreements and intangible valuation. He also has an activity of public policy analysis, having recently performed studies on the withholding of personal income tax in France, on the impact of the French digital service tax, on the efficiency of the anti-Covid measures, etc.
Aside from his consulting activity, Julien is an associate professor at the University Paris II CRED (center for law and Economics), where he teaches the economics of taxation in the Master’s program. He has published many academic articles on the topic of international tax and has been part of the expert panel interviewed by the OECD for the BEPS program, as well as by the council of economic advisor of the French prime minister.
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Education
- Ph.D in Economics, University of Paris II Panthéon Assas
- DEA (MSc) in Economics, Paris VI University / Ecole Polytechnique
- MSC, applied mathematics, Ecole Centrale Paris
Languages
- French
- English
Publications
- Tale of Two Pillars - International Tax Review - May 12,2022
- Transition écologique : quels financements publics pour les entreprises ? - blog.avocats.deloitte.fr - co-authors : Lucille Chabanel, Rémi Barnéoud - February 10, 2021
- L'accord sur la fiscalité du numérique dépend de Washington - Le Figaro - January 27, 2021
- Comment taxer les multinationales en 2020 ? - Be Smart - January 12, 2021
- Taux d’intérêt limite : Faculté de retenir un référentiel obligataire – Enfin une décision favorable ! - co-author: Eric Lesprit - blog.avocats.deloitte.fr - November 17, 2020
- Replay du Webinar : Covid-19 : des enjeux en matière de prix de transfert à traiter rapidement ! - co-authors: Grégoire de Vogüé, Marie-Charlotte Mahieu and Aymeric Nouaille-Degorce - blog.avocats.deloitte.fr - April 30, 2020
- Le cadre inclusif et la science lugubre, Revue de droit fiscal, n°12, March 2020
- Taux d’intérêt intragroupe : le recours aux référentiels obligataires enfin admis, blog.avocats.deloitte.fr, July 24, 2019
- Prix de transfert : la carotte et le bâton - blog.avocats.deloitte.fr - co-auteurs : Grégoire de Vogüé, Eric Lesprit, Aymeric Nouaille-Degorce - June 20, 2019
- Taj publie une étude de l’impact économique du projet de loi pour la taxation du numérique - blog.avocats.deloitte.fr - March 22, 2019
- Le cadre inclusif et la science lugubre, Revue de droit fiscal, n°12, March 2020
- Taxe GAFA : Le Maire répond aux entreprises du numérique, Contrepoints.org - March 8, 2019
- Taxe GAFA : gouvernement se lance malgré les critiques, Les Echos.fr , March 5, 2019
