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Guilhèm Becvort

Counsel

Guilhèm specialises in international and corporate tax law.

He has substantial experience on the tax aspects of cross-border real estate, debt and private equity investments and on the structuring of regulated and unregulated alternative investment fund platforms. He also advises on the tax aspects of corporate restructurings, securitisation and capital markets transactions.

He is an active member of our France-Luxembourg platform, a unique offering dedicated to France-based and Luxembourg-based clients, with investment and operational streams interlinked across both jurisdictions. Furthermore, Guilhèm is the representative of the Tax practice within the A&O Shearman's Luxembourg-Latin America desk, which addresses all inbound and outbound client demand into and from both Luxembourg and the Latin / South American regions.

Guilhèm is an active member of the tax working groups of the Luxembourg Capital Markets Association and a member of the International Fiscal Association (IFA) in Luxembourg and France. Furthermore, Guilhèm is a regular speaker and chairman on international seminars and conferences and regularly publishes tax-law related articles.

Prior to joining the firm in 2018 he gained significant experience in international and Luxembourg tax law in a major Luxembourg law firm and a major independent tax firm in Luxembourg.

Guilhèm holds a Master’s degree in business law from the Université Toulouse 1 Capitole (France) as well as a Specialised Master in International Law and Management from HEC Paris (France).

Expertise

Published Work

  • “Global developments – a government perspective (aligning the ducks) - Report on a conference session at the eleventh annual IBA Finance and Capital Markets Virtual Conference”, International Bar Association, 2022 (author)
  • “ATAD 2, nouveau paradigme des règles fiscales anti-hybrides”, Agefi Luxembourg, 2020 (author)
  • “Dette ou capital, telle est la question”, Revue de droit fiscal n°3, ISSN 2658-9508, Legitech, 2019 (author)
  • “La politique fiscale internationale ne doit pas glisser dans le champ de la « morale »”, in Le Monde and in lemonde.fr, 2015 (author)

Speaking Engagements

  • Conférence actualité comptable, sociale et fiscale 2022, “Projet de directive ATAD 3: Vers la fin des entités écran au sein de l’Union Européenne ?”, IFE Luxembourg, May 2022 (speaker and chairman of the conference)
  • Conférence responsabilité des administrateurs, quelles sont les bonnes pratiques en 2022 ? “Appréhender l’environnement fiscal : quels sont les principaux aspects fiscaux auxquels les administrateurs doivent être attentifs dans le cadre de leur rôle ?”, IFE Luxembourg, Janvier 2022 (speaker)
  • Conférence actualité comptable, sociale et fiscale 2021, “Substance, quelles sont les bonnes pratiques?”, IFE Luxembourg, September 2021 (speaker)
  • Fund Structuring Trainings, “Tax structuring of investment platforms”, Invest Europe, September 2021, February 2022 (speaker)

Leadership Positions And Professional Affiliations

Member of the tax working groups of the Luxembourg Capital Markets Association

Member of the International Fiscal Association (IFA) in Luxembourg and France

Qualifications

Admissions

Avocat, Luxembourg, 2018

Avocat à la Cour, Luxembourg 2020

Academic

Mastère Spécialisé, Droit et Management International, HEC Paris, France, 2014

Certificat d’Etudes Spécialisées, Droit Fiscal, Université Montpellier I, France, 2013

Master 2, Juriste d’affaires – Diplôme de Juriste Conseil en Entreprise (DJCE), Université Toulouse I Capitole, France, 2013

Master 1, Droit des affaires, Université Toulouse I Capitole, France, 2012

Certificate of Higher Education in Legal Studies, Cardiff University, United Kingdom, 2011

Languages

English, French
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.