Emmanuelde La Rochethulon

Associé

Paris + 33.1.56.59.39.15

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

  • Eurobio Scientific acquires GenDxJones Day is advising Eurobio Scientific SA in the acquisition of the Dutch company Genome Diagnostics BV (GenDx) from its founder and its shareholders for €135 million (net of adjusted cash).
  • Voltalia issues additional green bondsJones Day advised Voltalia in its offering of additional green bonds convertible into new shares and/or exchangeable for existing shares (OCEANEs Vertes) due 2025 (the “New Bonds”) for a nominal amount of approximately €50 million (the “Offering”) fully fungible with the OCEANEs Vertes issued in January 2021 for a total nominal amount of approximately €200 million due on January 13, 2025, (the “Existing Bonds”).
  • EcoVadis acquires ecotrekJones Day advised EcoVadis SAS, the purpose-led 27th French unicorn whose mission is to provide globally trusted business sustainability ratings, in connection with its acquisition of ecotrek, a sustainability data mining startup focusing on automated supplier monitoring for the entire supply chain based on publicly available data points.
  • Permira Credit refinances Sportscape GroupJones Day advised Permira Credit, as unitranche lender, in connection with the refinancing of the newly created European online sporting goods retailer, Sportscape Group.
  • Arkéa Capital forms We Positive Invest 2 FPCIJones Day advised Arkéa Capital in relation to the creation and fundraising of We Positive Invest 2 FPCI, an impact Fund focused on the energy and climate change transition, the circular economy, the human capital, and the health and well-being sector.
  • Bryan Garnier & Co Limited, Natixis, and Portzamparc complete up to €124 million IPO of Lhyfe on EuronextJones Day represented Bryan Garnier & Co Limited, Natixis, and Portzamparc (BNP Paribas Group), as joint lead managers and joint bookrunners, in connection with the up to €124 million initial public offering of Lhyfe on the regulated market of Euronext in Paris.
  • Sanofi announces carve-out creating EUROAPI and spin-off of approximately 58% of shares to its shareholdersJones Day advised Sanofi in the carve out creating EUROAPI (a leading European company dedicated to the development, production and marketing of active pharmaceutical ingredients) and the listing of this entity on Euronext Paris and the placement of 12% to the French State (through French Tech Souveraineté) for a price of up to €150 million.
  • Armor sells stake in ARMOR-IIMAK to AstorgJones Day advised EN5, controlling shareholders of the Armor group, on the management buyout of Armor Iimak group and the simultaneous 40% investment by Astorg Midcap in the Armor Iimak group.
  • Simpson Manufacturing Company announces offer to acquire Etanco GroupJones Day advised Simpson Manufacturing Company, Inc. in the €725 million acquisition of the Etanco Group.
  • ACV acquires Monk SASJones Day advised ACV, who provides a leading digital marketplace for wholesale vehicle transactions and data services and is listed on Nasdaq, in connection with its acquisition of Monk, a leading French AI-powered imaging and vehicle inspection platform that automates vehicle damage detection.
  • Tikehau Investment Management finances acquisition of SQLI by Synsion BidCoJones Day advised Tikehau Investment Management, as arranger, and direct lending funds managed or advised by Tikehau Investment Management, as lenders, in connection with (i) the financing of the acquisition by way of tender offer of SQLI, a French-listed company, by Synsion BidCo, a SPV owned and controlled by DBAY Advisors, (ii) the partial refinancing of the existing indebtedness of SQLI, and (iii) the financing of future acquisitions and capital expenditures.
  • EagleTree Capital acquires Andronaco IndustriesJones Day advised EagleTree Capital in the acquisition and financing of Andronaco Industries, a leading provider of corrosion-resistant flow control technologies.
  • Alliance Entreprendre invests in Secure-ICJones Day advised Alliance Entreprendre acting as lead investor alongside Go Capital and BNP Paribas Développement in the €20 million round of financing of Secure-IC, a French start-up company producing electronic circuits and software dedicated to chip cybersecurity.
  • Framatome acquires Rolls-Royce Civil Nuclear Instrumentation and Control business in France and ChinaJones Day advised Framatome, an international leader in nuclear energy recognized for its innovative solutions and value added technologies for the global nuclear fleet, in its acquisition of the Rolls-Royce Civil Nuclear Instrumentation and Control business in France and China.
  • Forsee Power completes €115 million offering and IPO on regulated market of Euronext in ParisJones Day advised Forsee Power in connection with its initial public offering on the regulated market of Euronext in Paris and an offering of up to €115 million.
  • Waga Energy completes €110 million IPO on Euronext in Paris, with green shoe optionJones Day advised Waga Energy, a French company specialized in the recovery of landfill gas as biomethane, in connection with its €110 million initial public offering of Ordinary Shares on the regulated market of Euronext in Paris with an over-allotment option up to €123 million.
  • ARMOR USA acquires industrial segment of International Imaging Materials, Inc.Jones Day represented Armor SAS and ARMOR USA, Inc., a French-based company that specializes in the industrial formulation of inks and the coating of thin layers onto thin films, in the acquisition and financing of International Imaging Materials, Inc. ("IIMAK"), a global developer and manufacturer of value-added consumable solutions for industrial applications.
  • Macquarie Euro Ltd and CDPQ Revenu Fixe refinance Berger Levrault groupJones Day advised Macquarie Euro Ltd and CDPQ Revenu Fixe Inc. in connection with the refinancing of the Berger Levrault group.
  • Natixis and TP ICAP Europe underwrite €31.4 million IPO of SpartooJones Day represented Natixis and TP ICAP Europe as joint global coordinators and joint bookrunners in connection with the €31.4 million initial public offering of Spartoo on Euronext Growth Paris.
  • Underwriters complete €231 million capital increase of Compagnie des AlpesJones Day represented a group of syndicate members in connection with the €231 million capital increase of Compagnie des Alpes, a leader in the leisure industry.
  • Interventions

    • 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