My international experience and background enable me to understand issues faced by multinationals and clients with cross border dealings and provide them with tailored advice in an increasingly global environment.
Emmanuelle (Emma) has been providing tax advisory and tax compliance services to a broad market spectrum, including public and private companies, multinationals and high net worth individuals.
She has been focusing primarily on corporate and international tax, including cross-border advice and tax planning for inbound and outbound investment, transfer pricing as well as tax due diligences services.
Emma has a unique background and experience having worked in Australia, Africa and France. Throughout her career, she has provided advice to clients in a number of jurisdictions including Asia, US, Europe, US and African countries.
Her experience covers various industries such as the resources industry, construction, manufacturing, telecommunications, real estate, health, medias as well as the financial services industry.
Emma has also contributed to various international tax conferences with the Tax Institute of Australia as well as seminars held in Australia, Europe and Africa.
Recent examples of work include:
- Completed a number of tax due diligences to mitigate tax risks on the acquisition/disposal of cross-borders groups (deals of up to $45m): e.g. US vendor disposing of their group in Australia, Netherlands multinational looking to acquire an Australian based manufacturer.
- Assistance with other related tax services including advice on restructure prior to acquisition, review and negotiation of share purchase agreements, warranty & indemnity policy.
- Advising foreign groups investing in Australia to achieve tax efficiencies including permanent establishment issues, funding, profit repatriation, cross border GST issues, imports and custom duties: e.g. for French companies as part of the French-Australian’s submarine contract ($50b); for American groups in the hospitality industry, etc.
- Successful remission of penalties (up to $3m potentially) and assistance with Country By Country reporting obligations for two large Chinese groups.
- Assistance with Top 1,000 ATO reviews including advice on implementing appropriate tax governance processes and other tax technical issues.
- Restructuring of real estate investments in Australia for New Caledonian clients including tax consolidation and CGT rollovers to maximise the investment.
- Managing income tax and fringe benefits tax implications arising from TV shows filmed in Australia (e.g. for a US multinational media and production group; or individually for a UK celebrity).
- Successful private binding ruling on tax residency in Vietnam for a former Australian resident.
Qualifications and memberships:
- Bachelor of Laws and Political Sciences (France)
- Master of Business Law and Taxation (‘Magistere DJCE’ - France)
- Postgraduate Certificate in Professional Accounting (Australia)
- Certificate in Applied Tax (Tax Institute of Australia).