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Sophie Balliet

Counsel

Luxembourg

Balliet Sophie
Sophie Balliet

Counsel

Luxembourg

Sophie advises on transfer pricing and international tax law.

She has significant experience in documenting intra-group financing activities, preparing and negotiating several Advance Pricing Agreements (APAs) in compliance with the Luxembourg domestic regulations and OECD Transfer Pricing Guidelines, as well as structuring and designing transfer pricing policies for various actors in the Luxembourg financial sector. She also has substantial experience in transfer pricing aspects involving multinational groups across various sectors. Prior to joining A&O, Sophie gained five years of experience working with a ‘Big Four’ firm in auditing and consulting globally. in the area of transfer pricing in France and Luxembourg. Sophie is a member of the International Fiscal Association (IFA). She has written several articles on transfer pricing in Luxembourg.

Related articles

The sun reflecting off a modern office building

Publications: 01 March 2024

Amount B or not to be? The OECD’s Pillar One Amount B report

The application of the arm's length principle (ALP) is not always easy or free from conflict between taxpayers and tax authorities and this is especially true for countries with low resources and…

Read more Amount B or not to be? The OECD’s Pillar One Amount B report

Publications: 19 September 2023

The EU Transfer Pricing Directive: harmonising TP in the EU

Read more The EU Transfer Pricing Directive: harmonising TP in the EU

Publications: 12 July 2023

Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

Read more Luxembourg tax administration issues guidance on the tax treatment and reporting obligations of reverse hybrid entities

Publications: 10 November 2022

No illegal State aid had been granted by Luxembourg to Fiat according to the Court of Justice of the European Union

Read more No illegal State aid had been granted by Luxembourg to Fiat according to the Court of Justice of the European Union

Expertise

Practices

Tax

Sectors

Private Equity

Real Estate

Office

Luxembourg

5 Avenue John F. Kennedy, L-1855 
Luxembourg

View office →

Qualifications

Professional

Admitted to the Luxembourg bar under her professional home title, 2015
Admitted as avocat, France, 2014
Certificat de formation complémentaire des candidats experts-comptables, Université du Luxembourg, 2013

Academic

Master 2, Droit des Affaires et Fiscalité et Juridique Internationale, Université Paris I - La Sorbonne, 2008

Diploma, Hautes Études Commerciales (HEC), Paris, 2008