Emmanuelde La Rochethulon

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Spécialisé en droit fiscal, Emmanuel de La Rochethulon a une grande expérience en matière de fiscalité des entreprises aussi bien dans des contextes français qu'internationaux. A ce titre, sa pratique couvre tous les aspects de la fiscalité relative aux opérations de fusions-acquisitions, aux restructurations complexes et aux transactions immobilières. Il intervient plus particulièrement sur les aspects fiscaux de la structuration du financement des acquisitions et sur les problématiques fiscales spécifiques des investisseurs et des dirigeants, français et étrangers. Il conseille des fonds d'investissements et des investisseurs français et internationaux en matière de fiscalité générale. Il assiste également ses clients dans le cadre de procédures de contrôle et de contentieux fiscaux.

Emmanuel de La Rochethulon a développé une expertise particulière relative aux aspects fiscaux de la structuration des fonds d'investissement et du carried interest. Il a en outre développé une activité de conseil des dirigeants et des grandes fortunes axée sur leur fiscalité personnelle.

Parmi les entreprises récemment représentées par Emmanuel de La Rochethulon figurent Safran dans le cadre de la constitution de la joint-venture Airbus Safran Launchers et de l'offre publique amicale de Safran sur le capital de Zodiac Aerospace, Total lors de la cession d'Atotech B.V., Meyer Bergman lors de la cession du 65 avenue des Champs Elysées, CBRE lors du refinancement d'un portefeuille d'entrepôts logistiques, Wabtec Corporation lors de l'acquisition de Faiveley Transport, Blackstone lors de la mise en place de la structure d'acquisition d'un portefeuille d'entrepôts logistiques, Orange lors d'une émission obligataire aux Etats-Unis, et Stallergenes lors d'une fusion transfrontalière.

Il est régulièrement sollicité par la presse écrite et audiovisuelle, notamment BFM Business, sur des sujets d'actualité fiscale et intervient régulièrement dans des séminaires professionnels.

Expérience

  • Taranis Investment Limited, a Perenco group company, acquires Africa business of the Akuo GroupJones Day advised Taranis Investment Limited, a Perenco group company, in the acquisition of the African project portfolio from Akuo Energy Afrique, a renewable energy developer.
  • EDF and Abraxas Power announce strategic partnershipJones Day advised EDF (Electricité de France) in its joint venture with Abraxas Power Corp., a leading energy transition developer to develop a 3+ Gigawatts (GW) green hydrogen (from onshore wind) and green ammonia production in Central Newfoundland, Canada.
  • LumApps receives backing from BridgePointJones Day acted as counsel to management in the $650 million leveraged management buyout of LumApps SAS by Bridgepoint Group plc.
  • Sanofi to separate its consumer healthcare business, OpellaJones Day is acting as securities law counsel to Sanofi in the separation of Opella, its consumer healthcare business, and the announced sale of a 50% controlling stake.
  • Tender offer for Eurobio Scientific launched by NextStage AM and IK PartnersJones Day is advising Eurobio Scientific SA in the tender offer launched by a consortium led by the management of Eurobio Scientific and funds managed by NextStage AM and IK Investment Partners, at a price of €25.3 per share increased by €1.25 per share if the threshold of 90% of Eurobio Scientific's capital and voting rights is reached, representing a maximum amount of approximately €161 million and valuating Eurobio Scientific at approximately €270 million.
  • Partech Partners leads €37 million Series B financing of CintooJones Day represented Partech Partners as lead investor in the €37 million Series B financing of Cintoo, the leading provider of cloud-based Reality Data management and collaboration solutions.
  • Altarea acquires Prejeance Industrial from RepsolJones Day advised Altarea in the acquisition of Prejeance Industrial (a French company specializing in the development of small to medium-sized rooftop photovoltaic projects) from the Spanish group Repsol.
  • For Talents invests in BelenergiaJones Day advised For Talents in the €190 million joint investment, together with RGreen Invest, in Belenergia SpA, a leading independent renewable energy producer with operations in Italy, France and Spain.
  • EDF issues senior green multi tranche bonds for nominal amount of €3 billionJones Day assisted EDF (Electricité de France), as issuer, in relation with the senior green bond issuance in three tranches for a nominal amount of €3 billion (the "Bonds"): €1 billion Bond, with a 7-year maturity and a 4.125% fixed coupon; €750 million Bond, with a 12-year maturity and a 4.375% fixed coupon; and €1.25 billion Bond, with a 20-year maturity and a 4.750% fixed coupon.
  • Société Générale sells Société Générale Equipment Finance's (SGEF) activitiesJones Day is advising Société Générale in the sale of the professional equipment financing businesses operated by Societe Generale Equipment Finance (SGEF) to Groupe BPCE.
  • Waga Energy raises €52 million in accelerated bookbuilding offeringJones Day advised Waga Energy, an independent producer of renewable biomethane (RNG) from landfill gas with operations in Europe and North America, on its €52 million accelerated bookbuilding private placement.
  • Aluminium Dunkerque Group obtains $375 million financingJones Day advised the Aluminium Dunkerque Group and its shareholder, American Industrial Partners in the context of the refinancing of the existing indebtedness of the Aluminium Dunkerque group and the financing of its general corporate purpose.
  • For Talents invests in CofinasJones Day advised For Talents in the acquisition of a minority investment in Cofinas, holding company of the BS Battery group, leader in the distribution of motorcycle batteries in Europe.
  • Axeleo Capital announces closing of AXC2 at €73 millionJones Day advised Axeleo Capital in connection with the formation and fundraising of AXC2, a fund dedicated to B2B Tech startups, which has successfully reached a final closing of €73 million.
  • Origine Partners forms Origine PME I fundJones Day advised Origine Partners in connection with the formation of the fund "Origine PME I", a private equity fund focusing on French companies operating in all sectors, but which generally have a B2B activity.
  • Arverne Group combines with Transition to publicly list on Euronext Paris the future French leader in geothermal and low-carbon lithium to drive energy transitionJones Day advised Arverne Group SAS, a French company ("Arverne"), in its business combination with Euronext listed Transition SA to create the future French leader in geothermal and low-carbon lithium production.
  • Argos Wityu holds first close for Argos Climate Action at €120 millionJones Day advised Argos Wityu in connection with the creation of the fund "Argos Climate Action", a buyout fund dedicated to decarbonizing European SMEs, which has held its first close at €120 million, reaching 40% of its initial target.
  • Société Générale and BNP Paribas Fortis provide €100 million financing to John Cockerill groupJones Day acted as legal counsel to Société Générale, Belgian Branch and BNP Paribas Fortis SA/NV in connection with a €100 million term loan granted to John Cockerill Hydrogen Belgium SA.
  • BNP Paribas, Bryan Garnier, and Natixis complete €141 million capital increase of CarbiosJones Day advised BNP Paribas, Bryan Garnier, and Natixis in connection with the €141 million capital increase with shareholders' preferential subscription rights of Carbios, a biotech company specialized in the development and industrialization of biological technologies used for plastic and textiles recycling.
  • Orano and XTC New Energy create two JVs dedicated to the production of batteries for electric vehiclesJones Day is advising Orano in the context of the setting-up of two joint-ventures dedicated to the production of critical materials for batteries for electric vehicles, together with Chinese group XTC New Energy.
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    January 2024 White Paper

    Employee Stock Plans: International Reporting Requirements

    January 2023 White Paper

    Employee Stock Plans: International Reporting Requirements

    October 2022 Alert

    The Unshell Draft Directive: Only a Few Months Left to Comply?

    December 2021 White Paper

    Employee Stock Plans: International Reporting Requirements

    March 2021 Commentary

    France Expanding Tax Permanent Establishment Definition, Overturning Previous Case Law

    December 2019 Commentary

    U.S. Proposes Up to 100% Additional Duties Due to French Digital Tax

    July 2019 Alert

    French Parliament Passes GAFA Tax

    Juillet 2019 ALERTE

    La Taxe Française GAFA Adoptée

    Janvier 2019 Jones Day Publications

    Alternative Investment Funds E-News No.27

    Novembre 2018 Jones Day Publications

    Newsletter | Alternative Investment Funds E-News | N° 25 - Novembre 2018
    Voir toutes les publications

    Autres publications

    • 2023
      Les virtual power purchase agreements : une tentative de qualification juridique et fiscale – Virtual power purchase agreements: an attempt of legal and tax qualification, International Financial Services Review 2023/1-2

    September 18-20, 2023 Speaking Engagements

    Jones Day lawyers to attend IPEM 2023

    • 16 janvier 2018
      Actualité du private equity 2018 : la SLP, Fonds de dette, Actualités européennes, Actualité fiscale
    • 21 septembre 2017
      Corporates : comment mettre en place votre fonds de corporate venture ?
    • 20 avril 2017
      Finale de la 3ème édition du Prix Jones Day/ESSEC/Paris II
    • 12 janvier 2017
      Private equity, infrastructure, dette : soyons prêts pour les réformes de 2017 !
    • 17 novembre 2016
      Atelier AFJE "Négocier un contrat de cession d'actions pro-vendeur"
    • 10 mars 2016
      U.S. - France Cross Border Tax Update
    • March 10, 2016
      U.S. - France Cross Border Tax Update
    • 7 janvier 2016
      Le private equity : quelles opportunités pour 2016 ?
    • May 6, 2015
      Client Tax Roundtable Series: US-EU Tax Planning: Issues and Opportunities
    • 5 février 2015
      Contrôles et perquisitions dans l’entreprise
    • 15 janvier 2015
      Le private equity : le retour en force de la France ?
    • 12 décembre 2014
      Actualités relatives à la convention fiscale franco-luxembourgeoise
    • 29 janvier 2014
      Le private equity en 2014 : tendances et opportunités
    • 25 septembre 2013
      Les entreprises familiales ont-elles un avenir face à la crise ?
    • 29 janvier 2013
      Le Private Equity : où en sommes-nous ?
    • September 20, 2012
      SME Financing: legal news and market trends – in collaboration with NYSE Euronext and Société Générale
    • 20 septembre 2012
      Le financement des PME: actualités juridiques et tendances de marché - en partenariat avec NYSE Euronext et Société Générale
    • 11 juillet 2012
      Le projet de collectif budgétaire: quelles conséquences sur le financement des entreprises ? en partenariat avec DFi Avocats et PME Finance
    • 10 février 2011
      La structuration des financements à l'épreuve des nouvelles règles fiscales de sous-capitalisation

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