{"id":1570,"date":"2016-04-23T07:53:09","date_gmt":"2016-04-23T06:53:09","guid":{"rendered":"http:\/\/fbt-avocats.ch\/en\/?post_type=portfolio&#038;p=1570"},"modified":"2025-12-02T10:17:28","modified_gmt":"2025-12-02T09:17:28","slug":"alain-moreau","status":"publish","type":"portfolio","link":"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/alain-moreau\/","title":{"rendered":"Alain Moreau"},"content":{"rendered":"<div id='full_slider_1'  class='avia-fullwidth-slider main_color avia-shadow av-medium-hide av-small-hide av-mini-hide  avia-builder-el-0  el_before_av_slideshow_full  avia-builder-el-first   container_wrap fullsize'  >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6\">\n#top #wrap_all .avia-slideshow .av-slideshow-caption.av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 .avia-caption-title{\ncolor:#ffffff;\n}\n#top .avia-slideshow .av-slideshow-caption.av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 .avia-caption-content{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-slideshow av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6 avia-slideshow-no scaling av_slideshow_full avia-fade-slider av-medium-hide av-small-hide av-mini-hide av-slideshow-ui av-control-hidden av-no-slider-navigation av-hide-nav-arrows av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;fade&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:true,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-29035 avia-img-lazy-loading-not-29035\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/07\/AMO.png' width='2250' height='645' title='AMO' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='av-slideshow-caption av-jzwm0b3n-5a1e7a923afe3ad94be65e88d938aec6__0 caption_fullwidth caption_right'><div class=\"container caption_container\"><div class=\"slideshow_caption\"><div class=\"slideshow_inner_caption\"><div class=\"slideshow_align_caption\"><h2 class='avia-caption-title '  itemprop=\"name\" >Alain Moreau<\/h2><div class='avia-caption-content av_inherit_color'  itemprop=\"description\" ><p>Partner | Paris<br \/>\n+33 1 45 61 18 00<br \/>\namoreau@fbt-avocats.fr<\/p>\n<\/div><a href='mailto:amoreau@fbt-avocats.fr'  target=\"_blank\"  rel=\"noopener noreferrer\" class='avia-slideshow-button avia-button avia-color-theme-color-subtle avia-multi-slideshow-button' data-duration='800' data-easing='easeInOutQuad'>Send an email <\/a><a href='https:\/\/staging.fbt-avocats.ch\/en\/?id_contact=1&amp;download_vcard=1'  target=\"_blank\"  rel=\"noopener noreferrer\" class='avia-slideshow-button avia-button avia-color-theme-color-subtle avia-multi-slideshow-button avia-slideshow-button-2' data-duration='800' data-easing='easeInOutQuad'>Vcard<\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n<div id='full_slider_2'  class='avia-fullwidth-slider main_color avia-shadow av-desktop-hide av-small-hide av-mini-hide  avia-builder-el-1  el_after_av_slideshow_full  el_before_av_slideshow_full   slider-not-first container_wrap fullsize'  ><div  class='avia-slideshow av-jzwls11i-0cc83d845b202f12fd454657911422d6 avia-slideshow-no scaling av_slideshow_full avia-slide-slider av-desktop-hide av-small-hide av-mini-hide av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-2' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 75%;'><li  class='avia-slideshow-slide av-jzwls11i-0cc83d845b202f12fd454657911422d6__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-2' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-30012 avia-img-lazy-loading-not-30012\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/AMO.png' width='1000' height='750' title='AMO' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div>\n<div id='full_slider_3'  class='avia-fullwidth-slider main_color avia-shadow av-desktop-hide av-medium-hide  avia-builder-el-2  el_after_av_slideshow_full  el_before_av_submenu   slider-not-first container_wrap fullsize'  ><div  class='avia-slideshow av-jzwls11i-1384092ff2809004a0862819ae9faefe avia-slideshow-no scaling av_slideshow_full avia-slide-slider av-desktop-hide av-medium-hide av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-3' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 100%;'><li  class='avia-slideshow-slide av-jzwls11i-1384092ff2809004a0862819ae9faefe__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-3' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-29888 avia-img-lazy-loading-not-29888\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2025\/09\/Alain-Moreau.png' width='800' height='800' title='Alain-Moreau' alt='Alain Moreau'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div>\n<div class='clear'><\/div><div id='sub_menu1'  class='av-submenu-container av-m0m7w4j6-4da9a070cf77a9f89c6881fa7a132616 main_color  avia-builder-el-3  el_after_av_slideshow_full  el_before_av_heading  av-sticky-submenu submenu-not-first container_wrap fullsize' style='z-index:301' ><div class='container av-menu-mobile-disabled av-submenu-pos-center'><ul id='av-custom-submenu-1' class='av-subnav-menu' role='menu'>\n<li class='menu-item av-10rtvf7-0bd12b845d0346df1137e1ce7c41e0e5 menu-item-top-level menu-item-top-level-1' role='menuitem'><a href='#top'  ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Contact<\/span><\/a><\/li>\n<li class='menu-item av-1963ocj-4246de0a73789ceb47ec5c2bda23779a menu-item-top-level menu-item-top-level-2' role='menuitem'><a href='#competence'  ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Expertise<\/span><\/a><\/li>\n<li class='menu-item av-13qp7lv-cfab0cc6a885ed2c1e7392170dd9b63d menu-item-top-level menu-item-top-level-3' role='menuitem'><a href='#cv'  ><span class='avia-bullet'><\/span><span class='avia-menu-text'>Resume<\/span><\/a><\/li>\n<li class='menu-item av-v5it5v-134fab103a5b064c4a3bfad9ae3b5787 menu-item-top-level menu-item-top-level-4' role='menuitem'><a href='https:\/\/www.linkedin.com\/in\/alain-moreau-4708b548\/'  target=\"_blank\"  rel=\"noopener noreferrer\" ><span class='avia-bullet'><\/span><span class='avia-menu-text'>LinkedIn<\/span><\/a><\/li>\n<\/ul><\/div><\/div><div class='sticky_placeholder'><\/div><div id='after_submenu_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1570'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-b4c1dcaee10f5259359202544e849180\">\n#top .av-special-heading.av-av_heading-b4c1dcaee10f5259359202544e849180{\npadding-bottom:0;\n}\nbody .av-special-heading.av-av_heading-b4c1dcaee10f5259359202544e849180 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-b4c1dcaee10f5259359202544e849180 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-b4c1dcaee10f5259359202544e849180 av-special-heading-h1 blockquote modern-quote modern-centered  avia-builder-el-4  el_after_av_submenu  el_before_av_hr  avia-builder-el-first  av-desktop-hide'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Alain Moreau<\/h1><div class='av-subheading av-subheading_below'><p>Partner | Paris<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jue2njy8-0d772e6fb08857b99e1ad5955fce63df\">\n#top .hr.hr-invisible.av-jue2njy8-0d772e6fb08857b99e1ad5955fce63df{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-jue2njy8-0d772e6fb08857b99e1ad5955fce63df hr-invisible  avia-builder-el-5  el_after_av_heading  el_before_av_textblock  av-desktop-hide av-medium-hide av-small-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-2ww7tt-44415773284c5e8bfae76f80ed858d1c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='av-desktop-hide avia_textblock'  itemprop=\"text\" ><p style=\"text-align: center;\">+33 1 45 61 18 00<br \/>\n<a href=\"mailto:amoreau@fbt-avocats.fr\">amoreau@fbt-avocats.fr<\/a><\/p>\n<\/div><\/section>\n<div  class='avia-buttonrow-wrap av-k0pblb3u-67ad9170d91c8a10bc928dc155f879a9 avia-buttonrow-center  avia-builder-el-7  el_after_av_textblock  el_before_av_section  avia-builder-el-last  av-desktop-hide'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ujbcar-dbf4210d7bba23d2811cf6874178e3c5\">\n#top #wrap_all .avia-button.av-ujbcar-dbf4210d7bba23d2811cf6874178e3c5{\nmargin-bottom:5px;\nmargin-right:3px;\nmargin-left:3px;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/en\/?id_contact=1&amp;download_vcard=1'  class='avia-button av-ujbcar-dbf4210d7bba23d2811cf6874178e3c5 avia-icon_select-yes-left-icon avia-size-medium av-icon-on-hover avia-color-dark'   aria-label=\"vCard\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue840' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >vCard<\/span><\/a>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='competence'  class='avia-section av-8hswd6-337bab2c9e8955ecfd633959396212b0 main_color avia-section-large avia-no-border-styling  avia-builder-el-8  el_after_av_buttonrow  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1570'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jue2inuw-924e06d8df63b30a53f7c57be4b65d8a\">\n.flex_column.av-jue2inuw-924e06d8df63b30a53f7c57be4b65d8a{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-jue2inuw-924e06d8df63b30a53f7c57be4b65d8a av_one_full  avia-builder-el-9  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-animated-generic top-to-bottom av-zero-column-padding  '     ><section  class='av_textblock_section av-2ww7tt-7875c39ba456370010ab510e8617a56e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: left;\"><strong>Practice areas:<\/strong> <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/competence\/tax-and-corporate-lawyers\/\">Tax (Head of Practice)<\/a><\/p>\n<p style=\"text-align: left;\"><strong>Languages: <\/strong>French, English<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18fvr6u-bacec399fc9d5769465d34dd8a941026\">\n.flex_column.av-18fvr6u-bacec399fc9d5769465d34dd8a941026{\nborder-radius:0px 0px 0px 0px;\npadding:30px 30px 30px 30px;\n}\n<\/style>\n<div  class='flex_column av-18fvr6u-bacec399fc9d5769465d34dd8a941026 av_two_third  avia-builder-el-11  el_after_av_one_full  el_before_av_one_third  first flex_column_div av-animated-generic top-to-bottom  column-top-margin'     ><section  class='av_textblock_section av-aetxu-7f1035c1649d91975d38daa9d5866b90 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3 style=\"text-align: left;\">EXPERTISE<\/h3>\n<p><strong>Alain Moreau<\/strong> is a Partner and head of the FBT Paris office. He holds a specialist qualification in tax law and has been practising French and international tax law for more than twenty years. In addition to his legal advisory activities, Alain Moreau follows numerous tax audit procedures, often with international implications and criminal risks. In this context, he has privileged relations at various levels of the French tax administration.<\/p>\n<p>Alain Moreau is recognised by the magazine D\u00e9cideurs <em>(Classification 2017)<\/em> in patrimonial taxation <em>(\u201cstrong notoriety\u201d)<\/em> and tax litigation <em>(\u201crenowned practice\u201d)<\/em>. His expertise in tax issues relating to foreign investments in France and cross-border activities, particularly the French-Swiss ones, is recognised by the international directory Chambers, which considers him as a leading tax lawyer <em>(\u201cHe is vastly experienced in French and Swiss tax law. He has proven track record of advising on tax investigations and Swiss-French transactions and investments\u201c, Chambers 2017)<\/em>.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1ybsnc-86493238b803b1ed967405a913b5cc87\">\n.flex_column.av-1ybsnc-86493238b803b1ed967405a913b5cc87{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1ybsnc-86493238b803b1ed967405a913b5cc87 av_one_third  avia-builder-el-13  el_after_av_two_third  el_before_av_three_fifth  flex_column_div av-zero-column-padding  column-top-margin'     ><div  class='avia-slideshow av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a avia-slideshow-no scaling av_slideshow avia-fade-slider  avia-builder-el-14  avia-builder-el-no-sibling  av-mini-hide av-slideshow-ui av-control-default av-slideshow-autoplay av-loop-endless av-loop-manual-endless av-default-height-applied avia-slideshow-4' data-slideshow-options=\"{&quot;animation&quot;:&quot;fade&quot;,&quot;autoplay&quot;:true,&quot;loop_autoplay&quot;:&quot;endless&quot;,&quot;interval&quot;:10,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 125%;'><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__0  slide-1 slide-odd'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26133 avia-img-lazy-loading-not-26133\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/AMO1.png' width='1200' height='1500' title='AMO1' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__1  slide-2 slide-even'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26135 avia-img-lazy-loading-not-26135\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/AMO2.png' width='1200' height='1500' title='AMO2' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><li  class='avia-slideshow-slide av-ltyge8aq-8718526fd6f80626aa4e32cf90bfaf2a__2  slide-3 slide-odd'><div data-rel='slideshow-4' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-26137 avia-img-lazy-loading-not-26137\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/10\/AMO3.png' width='1200' height='1500' title='AMO3' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><div class='avia-slideshow-arrows avia-slideshow-controls' ><a href='#prev' class='prev-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='left-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Previous\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-1'>Previous<\/title>\n<desc id='av-svg-desc-1'>Previous<\/desc>\n<path d=\"M14.464 27.84q0.832 0.832 0 1.536-0.832 0.832-1.536 0l-12.544-12.608q-0.768-0.768 0-1.6l12.544-12.608q0.704-0.832 1.536 0 0.832 0.704 0 1.536l-11.456 11.904z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Previous<\/span><\/a><a href='#next' class='next-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Next\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-2' aria-describedby='av-svg-desc-2' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-2'>Next<\/title>\n<desc id='av-svg-desc-2'>Next<\/desc>\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Next<\/span><\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-eft49-bcbca66d6b2f78014a024cd8089b7345\">\n.flex_column.av-eft49-bcbca66d6b2f78014a024cd8089b7345{\nborder-radius:5px 5px 30px 5px;\npadding:30px 30px 30px 30px;\nbackground-color:#f2f2f2;\n}\n<\/style>\n<div  class='flex_column av-eft49-bcbca66d6b2f78014a024cd8089b7345 av_three_fifth  avia-builder-el-15  el_after_av_one_third  avia-builder-el-last  first flex_column_div av-animated-generic bottom-to-top  column-top-margin'     ><section  class='av_textblock_section av-aetxu-7f1035c1649d91975d38daa9d5866b90 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>AREAS OF EXPERTISE<\/h3>\n<\/div><\/section><br \/>\n<div  class='avia-icon-list-container av-jue3hdvc-f74547ff59fa6245eae8229a0a325dec  avia-builder-el-17  el_after_av_textblock  avia-builder-el-last '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-jue3hdvc-f74547ff59fa6245eae8229a0a325dec avia-iconlist-animate'>\n<li><div class='iconlist_icon av-f8gbyq-e1e60c97aa4153fafb5f4b5be151e967 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue885' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: French and international patrimonial taxation\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >French and international patrimonial taxation<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-dqelo2-5b85883bbb7d70b53b4d21b6f419aeb5 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue885' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: International exchange of information\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >International exchange of information<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-178yle-514edac8cba3eba787130b8e49037883 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue885' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Tax litigation, particularly in connection with cross-border holdings\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Tax litigation, particularly in connection with cross-border holdings<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-3skc2-cf285cbb60f7b814ef1201cb25294011 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue885' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: Criminal tax litigation\"><div class='av_iconlist_title iconlist_title_small  '  itemprop=\"headline\" >Criminal tax litigation<\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/p><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_2'  class='avia-section av-pc6sv7-97f58e37b20ab8582d0c3105ed046c1b main_color avia-section-default avia-no-border-styling  avia-builder-el-18  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1570'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='cv'  class='avia-section av-7eyht-d543312c3427c98ff1b6b90335ef37de alternate_color avia-section-default avia-no-border-styling  avia-builder-el-19  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1570'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsl0pseh-6e04d322d315b3c37bf9f8a55b5a6eff\">\n.flex_column.av-jsl0pseh-6e04d322d315b3c37bf9f8a55b5a6eff{\nborder-radius:0px 0px 0px 0px;\npadding:50px 50px 50px 50px;\n}\n<\/style>\n<div  class='flex_column av-jsl0pseh-6e04d322d315b3c37bf9f8a55b5a6eff av_one_full  avia-builder-el-20  el_before_av_one_third  avia-builder-el-first  first flex_column_div  '     ><div  class='tabcontainer av-2gao7m-4bcdff530d5c611c3f96b01aa2b1cef8 sidebar_tab sidebar_tab_left  avia-builder-el-21  avia-builder-el-no-sibling  noborder_tabs'>\n<section class='av_tab_section av_tab_section av-36atxe-a88116407b28778544f928b5a7fbda47'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-1-tab' class='tab active_tab' role='tab' aria-selected=\"true\" tabindex=\"0\" data-fake-id='#tab-id-1' aria-controls='tab-id-1-content'  itemprop=\"headline\" >Education and Professional Experience<\/div><div id='tab-id-1-content' class='tab_content active_tab_content' role='tabpanel' aria-labelledby='tab-id-1-tab' aria-hidden=\"false\"><div class='tab_inner_content invers-color'  itemprop=\"text\" ><p><strong>Since 2010<\/strong><br \/>\nPartner, FBT Avocats SA, Paris<\/p>\n<p><strong>2002<br \/>\n<\/strong>Diploma in Tax Specialisation \u2013 Paris Bar<\/p>\n<p><strong>2000-2010<\/strong><br \/>\nPartner, CLC Avocats, Paris<\/p>\n<p><strong>1997-2000<\/strong><br \/>\nLawyer, Ernst &amp; Young, Paris<\/p>\n<p><strong>1996<\/strong><br \/>\nLawyer Certificate of Professional Competence, Paris<\/p>\n<p><strong>1994-1997<\/strong><br \/>\nAssociate, CLC Avocats, Paris<\/p>\n<p><strong>1993<\/strong><br \/>\nPost-graduate Degree (DESS) in Tax Law, Master\u2019s Degree in taxation, finance and accounting, Dijon<\/p>\n<p><strong>1993<\/strong><br \/>\nDiploma in European Tax law, Brussels, Belgium<\/p>\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-72h4le-b83580563f700f99910ed88700db92c9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-2-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-2' aria-controls='tab-id-2-content'  itemprop=\"headline\" >Memberships<\/div><div id='tab-id-2-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-2-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" ><p>International Fiscal Association (IFA)<\/p>\n<p>Tax Commission of the Paris Bar<\/p>\n<p>Institute of Tax Lawyers and Advisors (Institut des Avocats Conseils fiscaux)<\/p>\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-23woy-f5d2830062b22faf67c0ceaf12c3c85f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-3-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-3' aria-controls='tab-id-3-content'  itemprop=\"headline\" >Publications<\/div><div id='tab-id-3-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-3-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" >    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/french-real-estate-holding-companies-sci-key-pitfalls-for-non-resident-investors\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">French Real Estate Holding Companies (SCI): Key Pitfalls for Non Resident Investors<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2026  \/ Tax Focus  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/a-threat-to-foreign-holding-companies-owned-by-french-residents\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">A Threat to Foreign Holding Companies Owned by French Residents<\/span>\r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2026  \/ Tax Focus  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/france-fines-on-declaration-obligations-of-trusts-and-foundations\/\">                <!-- <div> -->\r\n     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href=\"https:\/\/staging.fbt-avocats.ch\/en\/mesures-prendre-face-a-lincertitude-fiscale-france\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">What measures can be taken to deal with tax uncertainty in France?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2025  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/conventions-fiscales-internationales-modernisation-de-convention-fiscale-franco-suisse-revenus-fortune\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Conventions fiscales internationales - Modernisation de la Convention fiscale franco-suisse sur les revenus et sur la fortune<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2024  \/ LexisNexis Revue de Droit Fiscal  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/france-further-reinforces-its-anti-abuse-tax-arsenal\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">France further reinforces its anti-abuse tax arsenal<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2024  \/ Tax Focus  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/non-french-tax-residents-will-be-impacted-by-the-reform-of-the-french-real-estate-wealth-tax-from-1-january-2024\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Non-French tax residents will be impacted by the reform of the French real estate wealth tax from 1 January 2024<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2024  \/ Tax Focus  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/investissements-suisse-france-residents-emirats-arabes-unis-opportunites-contraintes\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Investissements en Suisse et en France par des r\u00e9sidents des Emirats Arabes Unis : opportunit\u00e9s et contraintes<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2022  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/transfer-of-residence-to-france-or-switzerland-opportunities-and-tax-risks\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Transfer of residence to France or Switzerland: opportunities and tax risks<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2021  \/ BSL Banking in Switzerland and Luxembourg  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/franco-swiss-tax-considerations-for-foreigners-wishing-to-invest-in-one-of-these-two-countries\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Franco-Swiss Tax Considerations for Foreigners Wishing to Invest in One of These Two Countries<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2020  \/ BSL Banking in Switzerland and Luxembourg  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/entraide-fiscale-suisse-france-le-compte-rebours-commence-pour-certains-des-40000-titulaires-de-comptes-concernes-par-laffaire-ubs\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Entraide fiscale Suisse-France : le compte \u00e0 rebours a commenc\u00e9 pour certains des 40&#039;000 titulaires de comptes concern\u00e9s par l&#039;affaire UBS<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2020  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/like-many-countries-france-easing-tax-regimen-attract-candidates-impatriation\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Like many other countries, France is easing its tax regimen to attract candidates for impatriation<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2019  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/subtilites-de-lifi-non-residents-de-france\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n            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src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">La responsabilit\u00e9 des conseillers<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2015  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/an-entente-cordiale-with-the-taxman\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">An entente cordiale with the taxman<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2015  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/revolution\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">(R)evolution ?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2013  \/ STEP Journal  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/the-new-french-rules-of-taxation-for-trusts-wide-scope-heavy-tax-and-severe-penalty\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-publication-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">The new French rules of taxation for trusts : wide (scope), heavy (tax) and severe (penalty)<\/span>\r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2012  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-g6lfm-06a97916c9c1e8dad906633efcb82c91'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-4-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-4' aria-controls='tab-id-4-content'  itemprop=\"headline\" >Speaking Engagements<\/div><div id='tab-id-4-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-4-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" >    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">24 March 2020 - New French Blacklist<\/span>\r\n     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class=\"ej-search-date-publication\"> FINIX EVENTS  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">8 novembre 2018 - Fiscalit\u00e9 fran\u00e7aise et non r\u00e9sidents : les nouveaux d\u00e9fis<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Academy et Finance  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">1er octobre 2015 - Transparence fiscale et lutte contre le blanchiment d\u2019argent : responsabilit\u00e9 et solidarit\u00e9 des g\u00e9rants ind\u00e9pendants \/ \u00e9volutions r\u00e9glementaires<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Invest 15  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">17 janvier 2013 - R\u00e9gularisation fiscale en France, le processus et les enjeux, l\u2019avenir et les interrogations<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">17 janvier 2013 - Actualit\u00e9s franco-suisses<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">5 d\u00e9cembre 2012 - Convention franco-suisse sur les successions<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Academy et Finance  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">6 novembre 2012 - Mise en conformit\u00e9 fiscale en France<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9e aupr\u00e8s d\u2019un \u00e9tablissement bancaire  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">30 octobre 2012 - Convention franco-suisses en mati\u00e8re de succession<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence Lombard Assurance  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">10 octobre 2012 - De la R\u00e9gularisation \u00e0 la Mise en conformit\u00e9 fiscale en France, Le processus, les enjeux et l\u2019avenir<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence BFM Invest 12  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n                            <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/conference-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">19 avril 2012 - De la R\u00e9gularisation \u00e0 la Mise en conformit\u00e9 fiscale en France<\/span>\r\n                  <span class=\"ej-search-date-publication\"> Conf\u00e9rence donn\u00e9s aupr\u00e8s d\u2019un \u00e9tablissement bancaire \u2013 Tiers G\u00e9rants  <\/span>\r\n                  <span class=\"ej-search-competence\">  <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n                        <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n        <\/div> \r\n\n<\/div><\/div><\/section>\n<section class='av_tab_section av_tab_section av-29vzr6-5c49838747903db0ab2c02e317e55991'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div id='tab-id-5-tab' class='tab' role='tab' aria-selected=\"false\" tabindex=\"0\" data-fake-id='#tab-id-5' aria-controls='tab-id-5-content'  itemprop=\"headline\" >Media<\/div><div id='tab-id-5-content' class='tab_content' role='tabpanel' aria-labelledby='tab-id-5-tab' aria-hidden=\"true\"><div class='tab_inner_content invers-color'  itemprop=\"text\" >    <div id=\"ej-search-result\">\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/france-taxation-2026\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">France: what will taxation look like in 2026?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2026  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/lequipe-parisienne-de-fbt-avocats-a-ete-distinguee-guide-gestion-de-patrimoine-2025\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">L\u2019\u00e9quipe parisienne de FBT Avocats SA a \u00e9t\u00e9 distingu\u00e9e dans le Guide Gestion de Patrimoine 2025<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , St\u00e9phanie Barreira , J\u00e9r\u00f4me Bissardon <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/the-fbt-avocats-team-has-been-distinguished-by-the-best-lawyers-in-switzerland-peer-review-2026-edition\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">The FBT Avocats SA team has been distinguished by The Best Lawyers in Switzerland Peer Review (2026 Edition)<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Litigation and Arbitration , Tax , Family Estate , Labour and social insurance <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Luc Bochatay , Marco Villa , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/france-tentation-de-limpot-universel\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">France: the appeal of universal taxation<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2025  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/tour-dhorizon-principales-actualites-fiscales-franco-suisses\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Overview of the main French-Swiss tax news<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mai 2025  \/ LexisNexis  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/chambers-and-partners-have-released-their-2025-rankings-and-fbt-avocats-has-been-distinguished-as-a-leading-law-firm\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Chambers and Partners have released their 2025 rankings and FBT Avocats SA has been distinguished as a leading law firm<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/loi-finance-francaise-2025\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Focus on the French Finance Act 2025<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2025  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/taxation-des-super-riches-les-pistes-de-reflexion-francaises\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Taxation of the super-rich: French ideas for consideration<\/span>\r\n                  <span class=\"ej-search-date-publication\">F\u00e9vrier 2025  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/budget-de-france-2025-ca-va-etre-sportif\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">France&#039;s budget for 2025: it&#039;s going to be sporting!<\/span>\r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2024  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/french-debt-and-taxation-what-can-we-expect\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">French debt and taxation: what can we expect?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juin 2024  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/teletravail-franco-suisse-cadre-legal-desormais-normalise\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">T\u00e9l\u00e9travail franco-suisse: un cadre l\u00e9gal d\u00e9sormais normalis\u00e9<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/chambers-and-partners-have-published-their-2023-rankings-and-fbt-has-again-been-distinguished-as-a-leading-law-firm-for-its-banking-and-finance-and-investment-funds-in-both-the-global-and-europe-guide\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Chambers and Partners have published their 2023 rankings and FBT has again been distinguished as a leading law firm for its Banking and Finance and Investment Funds in both the Global and Europe guides.<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-leaders-league-last-edition\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Leaders League last edition<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2023  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Tax , Family Estate <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Louis Tsimaratos , Jean-Luc Bochatay , Marco Villa , Michel Abt , St\u00e9phanie Barreira <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/atad-3-consequences-holdings-suisses\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">\u00abATAD 3\u00bb: quelles cons\u00e9quences pour les holdings suisses?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2023  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/elections-legislatives-france-a-quoi-on-sattendre-matiere-fiscale\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">\u00c9lections l\u00e9gislatives en France : \u00e0 quoi peut-on s\u2019attendre en mati\u00e8re fiscale ?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juin 2022  \/ ASG  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-chambers-global-2022\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Chambers Global 2022<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2022  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/pandora-papers-suites-france\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">\u00abPandora Papers\u00bb: quelles suites en France?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/retour-dexperience-regularisations-dentites-etrangeres\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Retour d\u2019exp\u00e9rience sur les r\u00e9gularisations d\u2019entit\u00e9s \u00e9trang\u00e8res<\/span>\r\n                  <span class=\"ej-search-date-publication\">Ao\u00fbt 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-distinguished-by-best-lawyers-peer-review\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT distinguished by Best Lawyers peer review<\/span>\r\n                  <span class=\"ej-search-date-publication\">Juillet 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Corporate and Commercial , Litigation and Arbitration , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Jean-Louis Tsimaratos , Jean-Luc Bochatay , Marco Villa , Michel Abt , Serge Fasel <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fbt-ranked-in-chambers-global-2021\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">FBT ranked in Chambers Global 2021<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2021  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Banking and Finance , Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Fr\u00e9d\u00e9rique Bensahel , Michel Abt <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/presidentielle-2022-france-fiscalite-anticiper\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Pr\u00e9sidentielle 2022 en France et fiscalit\u00e9: comment anticiper?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2021  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fiscalite-francaise-mauvaise-surprise-a-venir-2\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Investissements en France par des non-r\u00e9sidents: attention danger<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fiscalite-francaise-mauvaise-surprise-a-venir\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Fiscalit\u00e9 fran\u00e7aise: quelle (mauvaise) surprise \u00e0 venir?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Septembre 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/etats-fiscalement-non-cooperatifs-la-france-muscle-sa-liste\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Etats fiscalement non coop\u00e9ratifs: la France muscle sa liste<\/span>\r\n                  <span class=\"ej-search-date-publication\">Mars 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/18683\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Fiscalit\u00e9 fran\u00e7aise: quoi de neuf en 2020?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2020  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/france-vers-une-taxation-a-lamericaine\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">France : vers une taxation \u00e0 l\u2019am\u00e9ricaine?<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2019  \/ Allnews  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/pour-les-francais-sexpatrier-na-jamais-ete-aussi-aise\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div 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ann\u00e9es<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2016  \/ Le Point  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/levolution-risques-de-lassurance-vie-lart-de-gerer\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">L&#039;\u00e9volution des risques de l&#039;assurance-vie et l&#039;art de les g\u00e9rer<\/span>\r\n                  <span class=\"ej-search-date-publication\">Novembre 2016  \/ LOMBARD INTERNATIONAL ASSURANCE  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/taxation-la-montee-en-force-du-risque-penal-fiscal-en-france-et-en-suisse\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n       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decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Taxation - Anstieg des Strafrisikos in Steuerfragen in Frankreich und in der Schweiz<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2015  \/ BSL Banking in Switzerland and Liechstenstein  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/fiscalite-patrimoniale-internationale-une-matiere-en-pleine-evolution\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Fiscalit\u00e9 patrimoniale internationale, une mati\u00e8re en pleine \u00e9volution<\/span>\r\n                  <span class=\"ej-search-date-publication\">Octobre 2015  \/ Magazine du MEDEF Paris  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n  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Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/les-contribuables-desormais-contraints-a-la-plus-grande-transparence\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Les contribuables d\u00e9sormais contraints \u00e0 la plus grande transparence<\/span>\r\n                  <span class=\"ej-search-date-publication\">D\u00e9cembre 2014  \/ AGEFI TV  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau , Jean-Luc Bochatay <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n            <a href=\"https:\/\/staging.fbt-avocats.ch\/en\/a-paris-le-service-de-regularisation-des-fraudeurs-tourne-a-plein-regime\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">A Paris, le service de r\u00e9gularisation des fraudeurs tourne \u00e0 plein r\u00e9gime<\/span>\r\n                  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href=\"https:\/\/staging.fbt-avocats.ch\/en\/forfaits-fiscaux-bras-de-fer-en-perspective\/\">                <!-- <div> -->\r\n                  <div class=\"ej-search-image\">\r\n                    <img loading=\"lazy\" decoding=\"async\" width=\"36\" height=\"36\" src=\"https:\/\/staging.fbt-avocats.ch\/wp-content\/plugins\/ej-search\/images\/article-news-36.png\">\r\n                  <\/div>\r\n                <div class=\"ej-search-result-container\">\r\n                  <span class=\"ej-search-title\">Forfaits fiscaux : bras de fer en perspective<\/span>\r\n                  <span class=\"ej-search-date-publication\">Janvier 2013  \/ Le Temps  <\/span>\r\n                  <span class=\"ej-search-competence\">  \/ Tax <\/span>\r\n                  <span class=\"ej-search-auteur\"> Alain Moreau <\/span>\r\n                <\/div>\r\n            <\/a>            <div style=\"clear:both\"><\/div>\r\n          <\/div>\r\n               <div  class=\"ej-search-result-item\">\r\n     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Paris<\/p>\n","protected":false},"author":18,"featured_media":29888,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"portfolio_entries":[632,629,72],"class_list":["post-1570","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_entries-paris-en","portfolio_entries-partner","portfolio_entries-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Alain Moreau | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alain Moreau\" \/>\n<meta property=\"og:description\" content=\"Partner - Paris\" \/>\n<meta property=\"og:url\" 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