NicolasAndré

Associate

(T) 33.1.56.59.39.63

Nicolas André's practice encompasses all aspects of French and international taxation relating to corporate and financial transactions. Nicolas counsels clients on M&A, post-acquisition restructurings, leveraged buyouts, venture capital financings, joint ventures, initial public offerings, rights issues, private equity investments, and financial and derivative instruments.

He regularly advises French and international companies, investment funds, and individuals regarding tax rulings, audits, and disputes. Nicolas also has developed in-depth knowledge in the fields of financial products, equity incentive schemes, and management packages, with a particular emphasis on cross-border transactions.

Before joining Jones Day, Nicolas spent more than three years in the New York and Paris offices of a multinational law firm headquartered in London. He also served as a research assistant with the New York University (NYU) School of Law and the International Monetary Fund (IMF) in Washington, D.C.

Nicolas has coauthored several articles on French and international tax law matters in various legal and financial publications. He also teaches a course on the taxation of financial instruments at the University of Paris II (Assas).

Experience

  • Alizé Pharma 3 raises €67 million in financing roundJones Day represented Alizé Pharma 3 SAS, a French company engaged in the research and development of new therapeutic strategies for the treatment of rare endocrine and metabolic diseases, in connection with its €67 million (US$75 million) round of financing led by LSP, and included a syndicate of international investors.
  • Procter & Gamble sells its Fluocaril and Parogencyl oral care brands to UnileverJones Day advised The Procter & Gamble Company in the sale of its Fluocaril and Parogencyl oral care brands to Unilever.
  • Sentryo sold to CiscoJones Day represented Sentryo SAS and its shareholders in connection with the sale of Sentryo, a France-based provider of device visibility and security solutions for industrial control system (ICS) networks, to Cisco, a worldwide leader in IT, networking, and cybersecurity solutions.
  • Proprioo raises €20 million in financing roundJones Day advised Proprioo SAS, a home sales platform, in connection with its €20 million (US$22.3 million) Series B round of financing led by Rocket Internet Capital Partners, GFC, and Picus Capital.
  • Ivalua raises $60 million in financing roundJones Day represented Ivalua SAS, a leading provider of global spend management cloud solutions, in connection with its $60 million round of financing led by Tiger Global Management.
  • Medicxi Ventures participates in €3.3 million investment in Yukin TherapeuticsJones Day represented Medicxi Ventures (UK) LLP in connection with its €3.3 million (US$3.7 million) investment in Yukin Therapeutics, a French-based company engaged in the research and development of small molecules targeting the kinase NIK for the treatment of cancer and inflammatory diseases.
  • SVB Leerink, Barclays, Bryan Garnier, and Natixis underwrite $155.4 million Nasdaq IPO by GenfitJones Day acted as French counsel to the underwriters, led by SVB Leerink and Barclays, as global coordinators, and Bryan Garnier and Natixis, as European bookrunners, in connection with the initial public offering of Genfit S.A., a French Euronext Paris-listed biotechnology company on Nasdaq for a total aggregate amount of $155.4 million, after full exercise of the over-allotment option.
  • Inside Secure acquires Verimatrix for approximately $145 millionJones Day advised Inside Secure in its all cash acquisition of Verimatrix, Inc. for up to approximately $145 million in cash (including a potential earn-out).
  • iXO Private Equity announces final closing of iXO4 at €200 millionJones Day advised iXO Private Equity in structuring and raising its private equity fund (FPCI) "iXO 4".
  • Findos Investor acquires worldwide business of Röder HTS Höcker GmbHJones Day advised funds managed by Findos Investor in connection with acquisition of the entire worldwide business operations of Röder HTS Höcker GmbH.
  • ManoMano completes €110 million Series D roundJones Day represented ManoMano, an online marketplace specializing in the sale of DIY, home improvement, and gardening products, in connection with its €110 million (US$123.5 million) Series D round led by Eurazeo Growth, Aglae Ventures, and BPI Large Venture alongside General Atlantic, Partech, and Piton.
  • Fonds InnoBio acts as selling shareholder in reverse merger of Millendo Therapeutics with OvaScienceJones Day advised Fonds InnoBio, managed by Bpifrance, in connection with the reverse merger of Millendo Therapeutics, Inc., a privately-held, clinical-stage biopharmaceutical company focused on developing novel treatments for orphan endocrine diseases, with OvaScience, Inc. in an all-stock transaction, and concurrent equity financing.
  • Creadev invests in InnovaFeedJones Day represented Creadev and Temasek in connection with their investment in InnovaFeed, a biotech company producing high quality insect meals for the feed industry.
  • Stilla Technologies raises €16 million in Series A roundJones Day represented Stilla Technologies SAS, the European provider of pioneering digital PCR solutions for high precision genetic analysis, in connection with its issuance of €16 million (US$18 million) of Series A Convertible Preferred Stock in a private placement to Illumina Ventures, Kurma Partners, LBO France, BNP Paribas Développement, Paris Saclay Seeds, and Idinvest Partners.
  • Huadong Medicine announces £169 million (US$222 million) takeover offer for and acquisition of Sinclair Pharma PlcJones Day advised Huadong Medicine Co. Ltd. ("HMC") and its subsidiary, Huadong Medicine Aesthetics Investment (HongKong) Limited ("Huadong"), on Huadong's takeover offer for and acquisition of Sinclair Pharma Plc with a total value of approximately £169 million (US$222 million).
  • Aurora Resurgence sells Alltub Group to One Equity PartnersJones Day advised Aurora Resurgence in the sale of portfolio company Alltub Group to One Equity Partners.
  • Synthesio acquired by IpsosJones Day represented Synthesio SAS, a global leader in social listening platforms, and the selling shareholders in connection with the acquisition by Ipsos for an amount of over $50 million in cash.
  • Deezer enters into exclusive distribution agreement with Rotana, leading media group in Middle EastJones Day is assisting Deezer, a leader in music streaming, in the negotiation and execution of an exclusive distribution agreement with Rotana Group, the leading media group in the Middle East, to distribute Rotana's audio and video content catalogue exclusively on Deezer's platform in the Middle East and North Africa regions.
  • Total invests in Clean Energy Fuels Corp.Jones Day represented Total S.A., a French multinational integrated oil and gas company, in connection with its purchase of 25 percent of Clean Energy Fuels Corp., a leading provider of natural gas fuel and renewable natural gas fuel for transportation in North America, for $83.4 million, and the credit support to be provided by Total of up to $100 million.
  • Kalray completes €47.7 million IPO on Euronext Growth market of Euronext in ParisJones Day advised Kalray S.A., a manufacturer of a new generation of manycore processors, and Gilbert Dupont and Portzamparc as joint lead managers and joint bookrunners in connection with Kalray's €47.7 million (US$56.1 million) initial public offering on the Euronext Growth market of Euronext in Paris.
  • Additional Publications

    • 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

    Speaking Engagements

    • 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
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