Nicolas J.André

Partner

巴黎 + 33.1.56.59.39.63

Nicolas André advises clients with the tax and structuring aspects of a large spectrum of business and corporate transactions. He has significant experience assisting growth companies, their founders, and investors in financing transactions and M&A deals, equity incentive schemes, and in interactions with tax authorities.

His practice encompasses French and international tax laws relating to M&A, venture capital, leveraged buyouts, capital markets, and financing transactions, as well as on IP licensing agreements and post-acquisition integration of businesses. Nicolas also advises clients in proceedings with French tax authorities and in their disputes before courts. He represents clients at all phases of tax controversies from rulings and audit through litigation.

Nicolas is recognized for his experience in assisting emerging growth companies in the new technologies, financial services, and life sciences sectors. He provides strategic advice in connection with the various types of business transactions companies go through during their life cycle, as well as in their day-to-day operations. Nicolas has developed a particular focus on the design and structuring of equity incentives (such as BSPCE [employee share ownership plans], carried-interest, free shares, management packages, restricted stock units, and stock options).

Before joining Jones Day, Nicolas spent three years in the New York and Paris offices of a multinational law firm headquartered in London. He has served as a research assistant with the NYU School of Law and the International Monetary Fund. Nicolas has coauthored several articles on French and international matters in legal and financial publications. He teaches a course on the taxation of financial instruments at the Paris-II Panthéon-Assas University.

執業經驗

  • Ankaa Ventures leads Sepia Infrastructure first fundraisingJones Day advised Ankaa Ventures as a lead investor in the first fundraising for Sepia Infrastructure, a data center land and power provider that develops low-carbon energy solutions for the European industrial technology market.
  • Amolyt Pharma acquired by AstraZenecaJones Day advised Amolyt Pharma, a global, clinical-stage biopharmaceutical company specializing in developing therapeutic peptides for rare endocrine and related diseases, in its $1.05 billion acquisition by AstraZeneca.
  • Silver Lake Waterman, Eurazeo, Partech Partners, Eight Roads, F-Prime, and Serena Capital participate in $54 million Series C financing of OdasevaJones Day advised Silver Lake Waterman, the lead new investor, and Eurazeo, a new investor, as well as historical investors Partech Partners, Eight Roads, F-Prime and Serena Capital in connection with the $54 million Series C financing of Odaseva, the leading enterprise data security platform for Salesforce, along with new investor Crescent Cove.
  • Natixis and Morgan Stanley Europe enter into derivatives forward transactions with ENGIE S.A. and ENGIE Group Participations S.A. and complete their hedging by way of private placement of €273 million of Gaztransport & Technigaz S.A.’s Ordinary SharesJones Day represented Natixis S.A. and Morgan Stanley Europe SE, acting as hedging banks in the derivatives transactions and joint global coordinators in the private placement, in connection with derivatives forward transactions with ENGIE S.A. and ENGIE Group Participations S.A. over Ordinary Shares of Gaztransport & Technigaz S.A. and the private placement executed through an accelerated bookbuild offering of approximately €273 million of Gaztransport & Technigaz S.A.'s Ordinary Shares, as part of the hedging bank’s hedge of their commitment under the derivatives forward transactions.
  • Silicon Mobility sold to IntelJones Day advised Silicon Mobility SAS in the acquisition of the company by Intel Corporation.
  • Unseenlabs raises €85 millionJones Day advised Unseenlabs, a France-based company and global leader in maritime surveillance through detection and geolocation of radio frequency signals from space, in its €85 million financing for significant expansion of observation capabilities, strengthening of international presence, consolidation of private sector activities, innovation of new products and solutions, and recruitment of new talents.
  • Creed sold to Kering BeautéJones Day advised the management shareholders of Creed in the sale of Creed, the largest global independent player in the high-end fragrance market, to Kering Beauté, a global Luxury group.
  • Contentsquare acquires HeapJones Day acted as French counsel to Contentsquare in the acquisition of Heap, a leading U.S. product analytics platform.
  • 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.
  • Elaia Partners, XAnge, and Bpifrance participate in €27 million Series B financing of GleamerJones Day advised Elaia Partners, XAnge, and Bpifrance in connection with the €27 million Series B financing of Gleamer, the leading European manufacturer in AI-powered solutions for medical imaging.
  • Diebold Nixdorf obtains $1.25 billion senior secured superpriority DIP credit facilityJones Day is representing Diebold Nixdorf, Incorporated (the “Company”), a multinational financial and retail technology company that specializes in the sale, manufacture, installation, and service of self-service transaction systems (such as ATMs and currency processing systems), point-of-sale terminals, physical security products, and software and related services for global financial, retail, and commercial markets, and certain of its domestic and foreign subsidiaries (collectively, the “Debtors”) in (i) a pre-packaged chapter 11 proceeding in front of the U.S. Bankruptcy Court for the Southern District of Texas (the “Bankruptcy Court”), (ii) a scheme of arrangement by Diebold Nixdorf Dutch Holding B.V. (the “Dutch Issuer”) and the related voluntary proceeding in front of the District Court of Amsterdam under the Dutch Act on Confirmation of Extrajudicial Plans (Wet Homologatie Onderhands Akkoord), and (iii) an anticipated proceeding commenced by the Dutch Issuer under chapter 15 in the Bankruptcy Court, seeking recognition of such scheme of arrangement.
  • 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.
  • Sofinnova and NVentures co-lead $55.4 million financing of Moon SurgicalJones Day advised Sofinnova Partners (through Sofinnova Capital Strategy) and NVentures (NVIDIA's venture capital arm) as lead investors in connection with the $55.4 million financing of Moon Surgical, a French-American pioneer in collaborative robotics.
  • Optium Capital leads Series A financing of BeFCJones Day advised Otium Capital in leading the €16 million Series A financing of BeFC, a French start-up company providing a sustainable paper-based biofuel cell and ecofriendly microelectronics.
  • Bpifrance (SPI fund), GoCapital and NCI invest in ExpliseatJones Day advised Bpifrance (SPI fund), GoCapital and NCI in the €17 million Series B financing of Expliseat, a company specializing in the design and manufacture of innovative lightweight seat technology.
  • CVE raises €100 million from ICG InfraJones Day advised CVE, a France-based independent producer of renewable energy across multiple countries and sources of power, in connection with its €100 million financing round led by Intermediate Capital Group plc, a global alternative asset manager, through its infrastructure investment arm (ICG Infra).
  • Lithium de France raises €44 million in Series B financingJones Day advised Lithium de France, first independent French operator of geothermal heat and lithium, in connection with its €44 million Series B financing subscribed by its main shareholders, Arverne Group, Equinor Ventures AS, and a new investor Hydro Energi Invest AS.
  • Wendel invests in PreligensJones Day advised Wendel in connection with its investment in Preligens, the French pioneer in AI technology to empower intelligence and other defense applications.
  • Amolyt Pharma raises $138 million in Series C financingJones Day advised Amolyt Pharma, a global company specialized in developing therapeutic peptides for rare endocrine and related diseases, in connection with its $138 million Series C financing led by Sofinnova Partners and co-led by Intermediate Capital Group (ICG), along with Tekla Capital Investment LLC, and CTI Life Sciences as well as existing investors, including, Andera Partners, Kurma, Bpifrance (Innobio), Sectoral, and Pontifax.
  • Ansys acquires leading particle dynamics simulation software RockyJones Day advised Ansys, Inc. in the acquisition of Engineering Simulation and Scientific Software Rocky DEM, S.L., a leading provider of particular dynamics simulation software with developers in Brazil, Spain, and the United States.
  • 著作

    • November 2023
      Les montages hybrides à l’épreuve des techniques traditionnelles du droit fiscal, Revue Trimestrielle de Droit Financier, RTDF n°4-2023
    • May 2023
      Imputation des crédits d’impôts étrangers : une nouvelle décision du Conseil d’Etat vient éteindre le dernier espoir, Revue Trimestrielle de Droit Financier, RTDF n°1-2023
    • February 2023
      Intellectual Property Transactions in France, Thomson Reuters Practical Law 2023
    • October 2022
      Bénéficiaire effectif : une notion devenue incontournable en présence de paiements transfrontaliers, Revue Trimestrielle de Droit Financier, RTDF n°3-2022
    • May 2022
      Montage artificiel dans le cadre du rachat-annulation de ses propres titres par une société : mode d’emploi provisoire, Revue Trimestrielle de Droit Financier, RTDF n°1-2022
    • October 2021
      Transfert temporaire de titres de participation à une fondation étrangère : rupture de la condition de détention du régime des sociétés mères, Revue Trimestrielle de Droit Financier, RTDF n°3-2021
    • May 2021
      Dividendes de source étrangère, la règle du butoir à l’épreuve du droit de l’Union européenne, Revue Trimestrielle de Droit Financier, RTDF n°1-2021
    • February 2021
      Intellectual Property Transactions in France, Thomson Reuters Practical Law 2021
    • October 2020
      Traitement des instruments hybrides transfrontaliers : le juge de l’impôt se prononce, Revue Trimestrielle de Droit Financier, RTDF n°3-2020
    • September 2020
      "Bénéfiaire effectif de dividendes : où en est-on ?" Les Nouvelles Fiscales, éditions Lamy, n° 1274
    • March 2020
      La Directive DAC 6 à l’épreuve des marchés d’actions et des produits dérivés, Revue Trimestrielle de Droit Financier, RTDF n°1-2020
    • September 2019
      Fiscalité des acomptes sur dividende, Revue Trimestrielle de Droit Financier, RTDF n°3-2019
    • April 2019
      Distributions de capitaux propres financées par emprunt : quels critères pour caractériser un abus de droit fiscal ?, Revue Trimestrielle de Droit Financier, RTDF n°1-2019
    • April 2018
      Conventions fiscales internationales et théorie de l’abus de droit : vers une nouvelle grille d’analyse ?, Revue Trimestrielle de Droit Financier, RTDF n°1-2018
    • February 2018
      Taxe sur les transactions financières : entrée en vigueur du nouveau protocole AFME, Option Finance, n°1446
    • March 2017
      État des lieux de la fiscalité des OPCI dans un contexte international, Revue de Droit fiscal, nº 13-2017
    • February 2017
      Cession de titres de sociétés de personnes et mécanisme Quemener : quelles conséquences après la décision Lupa du Conseil d’État ?, Les Nouvelles Fiscales, nº 1191
    • January 2017
      French Participation Exemption Regime for Dividends and Antiabuse Rules: A Long-Standing Relationship?, Tax Notes International, Volume 85, Number 3, p. 283
    • November 2016
      Un prêt subordonné à durée indéterminée (PSDI) peut-il être assimilé à une émission de valeurs mobilières pour permettre l'imposition des intérêts capitalisés hors de France ?, Revue Trimestrielle de Droit Financier, RTDF n°4-2016
    • September 2016
      Distributions transfrontalières de dividendes : nouvelle décision quant aux conditions d'imputation du crédit d'impôt étranger, Option Finance, n°1377
    • July 2016
      Rattachement fiscal à la France du siège de direction effective d’une société étrangère, Les Nouvelles Fiscales, éditions Lamy, n°1182
    • June 2016
      Régime mère-fille et règles anti-abus, Revue Trimestrielle de Droit Financier, RTDF n°2-2016
    • May 2016
      Société de droit étranger et rattachement fiscal à la France du siège de direction effective, Option Finance, n°1364
    • April 2016
      Distributions transfrontalières de dividendes : comment faire coexister les jurisprudences françaises et européennes ?, Revue de Droit fiscal, n°18-2016
    • March 2016
      Late 2015 and early 2016 French tax case law, Tax Planning International, European Tax Service, Bloomberg BNA
    • February 2016
      Gestion de fonds d'investissement et TVA : où en est-on ?, Option Finance, n°1355
    • January 2016
      Traitement fiscal des dividendes : bilan sélectif des décisions et réformes intervenues en 2015, Revue Trimestrielle de Droit Financier, RTDF n°4-2015
    • December 2015
      Le Conseil constitutionnel sera amené à se prononcer sur le caractère discriminatoire du régime mère-fille, Option Finance, n°1345/1346
    • November 2015
      European Court of Justice Decision in the Steria Case, Tax Planning International, European Tax Service, Bloomberg BNA
    • October 2015
      Retenue à la source sur les distributions de dividendes : la CJUE rend sa décision dans l’affaire Société Générale, Option Finance, n°1337
    • September 2015
      French Treatment of Certain Structured Financial Instruments, International Tax Report, 2015-9
    • September 2015
      Abus de droit, montages artificiels et libertés fiscales : quelques illustrations jurisprudentielles récente, Option Finance, n°1331
    • August 2015
      Buyback and Cancellation of Own Shares, Tax Planning International, European Tax Service, Bloomberg BNA
    • June 2015
      Succursales françaises de banques étrangères : une nouvelle atteinte au principe de neutralité de la TVA ?, Option Finance, n°1321
    • April 2015
      Principes de fiscalité internationale appliqués aux opérations financières : quelques précisions jurisprudentielles intéressantes, Revue Trimestrielle de Droit Financier, RTDF n°2-2015
    • February 2015
      Le nouveau régime fiscal des rachats de titres propres, Option Finance, n° 1305
    • December 2014
      Conditions dans lesquelles la délivrance d'un rescrit fiscal peut être assimilée à une aide d'Etat illégale, Option Finance, n°1296
    • November 2014
      Fiscalité des produits hybrides, Revue Trimestrielle de Droit Financier, RTDF n°3-2014
    • October 2014
      French Tax Update - Draft Finance Bill for 2014, Selection of Recent Noteworthy Tax Courts Case Law, International Double Tax Treaties Developments, and A New Type of Investment Vehicle
    • October 2014
      Jurisprudence du Conseil d'Etat sur le caractère abusif des schémas dits "coquillards" : évolution et perspectives, Option Finance, n°1287
    • September 2014
      French Tax Update - Summer 2014 Noteworthy Publications
    • September 2014
      Fiscalité des produits hybrides, Revue Trimestrielle de Droit Financier, n°3-2014
    • August 2014
      Administrative Supreme Court Confirms Its Position on Abusive Shell Companies, Practical European Tax Strategies, Thomson Reuters, Vol.16, No. 08
    • June 2014
      Fiscalité européenne : consécration de l'intégration fiscale à l'horizontale, Option Finance, n°1277
    • June 2014
      New Pending Case Before the European Court of Justice Targets Withholding Tax on Dividends, Practical European Tax Strategies, Thomson Reuters, Vol. 16, No. 06
    • June 2014
      Proposed Changes to the EU Parent-Subsidiary Directive, Tax Planning International, European Tax Service, Bloomberg BNA, Vol. 16, No. 06
    • May 2014
      Traitement fiscal d'une augmentation de capital par compensation de créance acquise à un prix décoté, Option Finance, n°1268
    • April 2014
      Anti-Avoidance Provision Targets Hybrid Debt Instruments, Practical European Tax Strategies, Thomson Reuters CheckPoint, Vol. 16, No. 03
    • March 2014
      Déductibilité fiscale des intérêts afférents à des instruments financiers hybrides : une nouvelle limitation aux contours incertains, Option Finance, n°1258
    • January 2014
      New Tax Laws Go into Effect in France, Practical European Tax Strategies, Thomson Reuters CheckPoint, Vol. 16, No. 01
    • July 2013
      Plus-values de cession de titres : vers une stabilisation pro-investisseurs du régime ? Les Nouvelles Fiscales, éditions Lamy, n°1116
    • February 2013
      Beck'sches Handbuch Umwandlungen International, Verlag C.H. Beck München
    • February 2013
      French Tax Law Applicable to International Corporate Re-Organizations, French Chapter, Beck Handbook on International Corporate Re-Organizations, Verlag C.H. Beck
    • April 2012
      Déductibilité des intérêts : des limitations sans limites ? Les Nouvelles Fiscales, éditions Lamy, n°1087

    • 26 September 2019
      Les outils d'une levée de fonds réussie
    • March 8, 2018
      Jones Day's 2018 European Speaker Series: The Tax Cuts and Jobs Act of 2017: How US Tax Reform Affects Your Business (Client Round Table)
    • 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 ?
    • 30 mars 2017
      Les rendez-vous de la propriété intellectuelle - 1er volet : Gestion des créations de salariés
    • 10 mars 2016
      U.S. - France Cross Border Tax Update