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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.

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
  • Inglés
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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