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

  • 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.
  • Simpson Manufacturing Company announces offer to acquire Etanco GroupJones Day is advising Simpson Manufacturing Company, Inc. in the €725 million binding offer with exclusivity to acquire the Etanco Group.
  • 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.
  • 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.
  • Deutsche Bank and Société Générale underwrite €165 million SPAC IPO by DEE TechJones Day represented Deutsche Bank, as sole global coordinator and joint bookrunner, and Société Générale, as joint bookrunner, in connection with the €165 million initial public offering by DEE Tech, the first ever French SPAC in the tech sector, which will be listed on the Professional Segment of the regulated market of Euronext Paris.
  • Framatome acquires ValinoxJones Day advised Framatome SAS in the acquisition of 100% of the shares of Valinox Nucléaire SAS, a French company specializing in the production of seamless tubes for nuclear use, from the Vallourec group.
  • Joh. Berenberg, Gossler & Co. KG and Midcap complete €70.35 million private placement of shares by Focus Home Interactive S.A.Jones Day represented Joh. Berenberg, Gossler & Co. KG and Midcap, a division of TP ICAP (Europe) SA, in connection with the €70.35 million private placement of shares by Focus Home Interactive S.A., a European publisher, distributor, and developer of video games.
  • Underwriters complete €114 million capital increase of CarbiosJones Day represented the underwriters in connection with a capital increase of Carbios, a green chemistry company, of €114 million.
  • Bombardier sells entire stake in Alstom for €506 millionJones Day acted as French corporate and capital markets counsel to Bombardier Inc., a leading manufacturer of business jets, in the sale of its entire stake in Alstom S.A. for an amount of €506 million in an accelerated bookbuilt offering to qualified investors.
  • Reno De Medici sells 100% interest in R.D.M. La Rochette S.A.S.Jones Day advised Reno De Medici SpA in the sale of its 100% interest in R.D.M. La Rochette S.A.S. to La Rochette Holding S.A.S., 100% owned by Mutares SE & Co. KgaA.
  • EDAP completes follow-on offering of American Depositary SharesJones Day represented EDAP TMS, a global leader in robotic energy-based therapies, in connection with its follow-on offering of 4,150,000 American Depositary Shares (ADSs) on the Nasdaq Global Market.
  • Berenberg, BNP Paribas, and TP ICAP Europe complete €87.3 million offering by Bigben Interactive of its inaugural senior conditionally secured bonds exchangeable into existing ordinary shares of NaconJones Day advised Berenberg, BNP Paribas, and TP ICAP Europe, as joint global coordinators and joint bookrunners, in connection with a €87.3 million offering by Bigben Interactive, a European player in video game development and publishing, in design and distribution of smartphone and gaming accessories as well as in audio products, of its inaugural senior conditionally secured bonds exchangeable into existing ordinary shares of Nacon due 2026.
  • SC de l’Ermitage Saint Joseph sells its interest in Pharmagest InteractiveJones Day represented SC de l’Ermitage Saint Joseph, a French société civile held by the founder and Chairman of the Board of Directors of Pharmagest, in the €73.6 million sale of all its shares in Pharmagest Interactive.
  • Bryan, Garnier & Co Limited and ODDO BHF SCA complete €29.8 million capital increase of MedinCell S.A.Jones Day represented Bryan, Garnier & Co Limited (acting via Bryan Garnier Securities SAS) and ODDO BHF SCA, as joint global coordinators and joint bookrunners, in connection with the €29.8 million capital increase of MedinCell S.A., a clinical stage pharmaceutical company.
  • Voltalia issues inaugural green bondsJones Day represented Voltalia in connection with its inaugural green bonds convertible into new shares and/or exchangeable for existing shares (OCEANEs Vertes) due 2025 for a nominal amount of approximately €200 million as well as within the implementation of its Green & Sustainability-linked Financing Framework.
  • Smith & Nephew acquires Extremity Orthopedics business of Integra LifeSciences Holdings Corporation for $240 millionJones Day advised Smith & Nephew plc, the global medical technology company, in its acquisition of the Extremity Orthopedics business of Integra LifeSciences Holdings Corporation (NASDAQ: IART) for $240 million on a cash and debt-free basis.
  • 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