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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 member of the International Fiscal Association (IFA). She has written several articles on transfer pricing in Luxembourg.

News & insights

Publications: 21 DECEMBER 2020

Luxembourg budget law for 2021 adopted

As announced in October, new tax measures are included in the Luxembourg budget law for 2021 which was adopted by the Luxembourg Parliament on 17 December 2020 (the Law). The Law will be published in…

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Publications: 14 JULY 2020

Amendments to the FATCA and CRS legislations: what's the impact on the Luxembourg investment funds market?

The Luxembourg law dated 18 June 2020 amends the FATCA and CRS legislations with effect from 1 January 2021. 

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Exterior of modern high rise buildings

Publications: 18 MAY 2020

Podcast: State aid and transfer pricing: Fiat and Starbucks decisions

The European Commission has been using state aid law to challenge advance pricing agreements (APAs) given by some member states to multinationals over the last few years. 

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Publications: 01 APRIL 2020

New Luxembourg tax measure towards non-cooperative jurisdictions

Whilst all our attention and energy are focused on the Covid-19 situation, other important developments continue that require attention.

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Office

Luxembourg

Allen & Overy
5 Avenue John F. Kennedy, L-1855 
Luxembourg

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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