Expertise
Julien Pellefigue, partner, is a member of the French transfer pricing team.
He assists is clients with all aspects of transfer pricing, design of policy, restructuring, as well as litigation. With a Ph.D. in economics, Julien combines economic and legal backgrounds which makes him being often involved in cases requiring a combination of legal and economic analyses.
Aside from transfer pricing, Julien has a practice in analysis of public policies, working on impact assessment for the withholding of personal income tax, the new digital service tax, the new green construction bill, etc.
Julien is also a member of CRED (center of research in law and economics) and teach tax law and economics in Paris II University. He has published many papers in law journals and has been auditioned by the OECD as well as by the Council of economic advisors of the French prime minister on international tax topics.
Before joining Deloitte Société d'Avocats, Julien has been a strategy consultant with A.T. Kearney and a partner in a consulting firm specializing in the economics of antitrust.
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Education
- Attorney at the Hauts-de-Seine bar
- Ph.D. Economics, Paris II University
- Msc Economics - Ecole Centrale Paris
Languages
- French
- English
Publications
- International tax competition, APAs & State aid: An economic analysis - Concurrences - May 2023
- Superprofit à la rescousse - Revue de droit fiscal, n°40 - octobre 2022
- Tale of Two Pillars - International Tax Review - May 12,2022
- Le cadre inclusif et la science lugubre - Revue de droit fiscal, n°12 - March 2020
- Quel rôle peut jouer l'Europe dans l'imposition des multinationales - Guillaume Allègre et Julien Pellefigue - Revue de l’OFCE 2018/4
- Une analyse économique des marchés pertinents - B. Deffains et Julien Pellefigue - Revue Trimestrielle de Droit Commercial - September 2018
- La Commission européenne qualifie le régime fiscal belge d’exonération des bénéfices excédentaires d’aide d’État - Nathalie Aymé, Eric de Fenoyl et Julien Pellefigue - Revue Lamy de la Concurrence - N°48 - 2016
- Transfer Pricing Economics for the Digital Economy - International Transfer Pricing Journal, vol.22 - March/April 2015
- Prix de transfert : un changement radical s’impose - Bulletin fiscal Francis Lefebvre - December 2014
- Principes de délimitation de la frontière d’un marché groupé - Julien Pellefigue et Paul Le Coz - Concurrences, vol 1-2014 - February 2014
- Antidumping et politique de la concurrence - Julien Pellefigue et Thomas Garcia - Concurrences, vol. 4-2013 - December 2013
- Ouvrir la boite noire des prix de transfert pour une meilleure articulation du droit de la concurrence et du droit fiscal international - Julien Pellefigue et Laurent Benzoni - Concurrences, vol. 2-2013 - May 2013
- Replacer l’équité au cœur de la réglementation des prix de transfert : une perspective économique - Julien Pellefigue et Laurent Benzoni - Revue de droit fiscal, vol 7 - 2013
- Contrôle des concentrations : pour une reconsidération des indices de structure - Julien Pellefigue et Laurent Benzoni - Concurrences, vol. 4-2012 - December 2012
