Patrice Lefèvre-Péaron Partner

Patrice Lefèvre-Péaron is a partner in Morgan Lewis’s Business and Finance Practice. He focuses his practice on French and international tax law, and represents clients before courts and administrative bodies that have jurisdiction over tax matters.

Prior to joining Morgan Lewis, Mr. Lefèvre-Péaron worked for one of the most preeminent international firms based in Paris where he advised clients with respect to general corporate tax issues as well as specific fields such as: restructuring, mergers and acquisitions, international tax planning, real estate investments, financial products, treatment of intra-group transactions, foreign partnerships or tax transparent vehicles, and stock options plans.

In addition, Mr. Lefèvre-Péaron focuses on VAT and EU tax law, project finance, especially for government authorities, electronic payment systems and privatization or relative matters such as joint ventures between state-owned companies and the private sector. He also advises individuals and estates of substantial wealth in connection with management or restructuring of personal financial interests.

He is frequently asked to contribute to French and foreign publications on tax issues, particularly with Editions Francis Lefebvre (Bulletin Fiscal) and the Bureau of National Affairs (BNA) of Washington, D.C. Since 2001, he has written the chapter relating to France of the International Tax Systems and Planning Techniques Book ("the Saunders") published by Thomson.

Mr. Lefèvre-Péaron has an outstanding educational background in both the legal and tax accounting fields. His law degrees are from the University of Lyons III where he received both his Diplôme de Juriste Conseil d'Entreprises (post-graduate degree in business law) with honours and his D.E.S.S de Droit des affaires et fiscalité des Entreprises (post-graduate degree in private law), from the University of Paris II (Pantheon-Assas) where he received his Masters Degree with honors in Private Law. In addition, in the fields of tax and accounting, Mr. Lefèvre-Péaron has participated in New York University's Tax Program and has a Certificat Supérieur de techniques Fiscales (specialized post-graduate tax diploma) with honors from the University of Montpellier.

He is a member of International Fiscal Association, the International Bar Association and the International Tax Planning Association. Mr. Lefèvre-Péaron speaks French, English and Italian. He is admitted to practice in Paris.