Arthur Escudier

Arthur Escudier

Counsel
About

Arthur focuses his practice on corporate tax, both from a domestic and an international viewpoint. He has extensive experience in real estate tax, including REITs and real estate investment funds.

Areas of FocusTaxTransactional Tax
Professional QualificationsAvocat admitted to the Paris Bar, 2014

EXPERIENCE

  • Advising Lockall in a EUR155m refinancing of its existing portfolio and financing of its future developments to accelerate its storage solutions.
  • Advising Goldman Sachs in a EUR385m refinancing of the Olympique Lyonnais group.
  • Advising Realty Income on the acquisition of a pan-European portfolio of 82 real estate assets from Decathlon valued at EUR527m.
  • Advising AM alpha on the acquisition of a 1,100 m² office building in the 7th arrondissement of Paris.
  • Advising Altarea Cogedim on its JVs with Predica on portfolios of retail assets.*
  • Advising in’li on its EUR2bn JV with AXA on its portfolio of housing assets.*
  • Advising SNCF on the sale of its portfolio of housing assets valued at EUR1.1bn.*
  • Advising lenders on the financing of the largest office development project launched in France.*
  • Advising Carrefour on the sale of a portfolio of logistics assets valued at EUR900m.*
  • Advising Cardety on its merger with Carmila.*
  • Advising Tishman Speyer on the acquisition and sale of several office assets (share deals and asset deals).*
  • Advising AXA on the acquisition of “Tour First”.*
  • *Matters handled prior to joining DLA Piper

Languages
  • French
  • English
Education
  • London School of Economics (LSE), LL.M., 2010
  • Université Aix-Marseille III, Master 2 Droit et fiscalité de l’entreprise, 2009

Awards

Team recognitions

  • Chambers Europe – Tax – Band 4, 2024
  • Legal 500 – Tax – Tier 3, 2024
  • International Tax Ranking - General corporate tax – Tier 3 – 2024
  • International Tax Ranking - Transactional tax– Tier 2 - 2024
  • International Tax Ranking - Transfer pricing – Tier 3 - 2024
  • “DLA Piper has strong expertise in the tax structuring of investment funds. The team is well equipped to assist clients with the tax aspects of M&A and private equity transactions in addition to tax audits. The law firm is a popular choice among international banks, private equity and asset management firms.” - “They are attentive to our needs and responsive.” - Chambers & Partners 2023
  • “The team is used to structuring investment funds and can therefore explain our challenges to its counterparties abroad for our operations outside France.” - The Legal 500 EMEA 2023

Individual recognitions

  • Best Lawyers “Ones to watch” - Tax Law – 2025

Publications

  • Article: « Publication du Décret n° 2024-532 du 10 juin 2024 », June 2024.
  • Article: « Loi de Finances pour 2024 », January 2024.
  • Article: “Draft Finance Bill for 2024 provides for amendments to the conditions for applying VAT in the hospitality and hospitality-like sectors”, 07 November 2023.
  • “Monthly VAT Alert“– October 2023, 07 November 2023.
  • « Projet de Loi de finances pour 2024 : des changements significatifs pour les entreprises et les particuliers », 04 October 2023.
  • Mise à jour de la liste noire des paradis fiscaux par le Conseil de l'Union européenne, 03 March 2023.
  • Article: « Loi de Finances pour 2023 », 13 January 2023.
  • Article: « Nouvelle convention fiscale France-Luxembourg : la fin d’une époque ? », Option Droit et Affaires.

Prior Experience

Prior to joining DLA Piper, Arthur worked over seven years in the real estate tax department of a high-profile French law firm.

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