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Valentin Lescroart
Partner at WTS FRANCE


Valentin is a Partner at Fidal in Paris. He joined the transfer pricing department of the firm in 2019, which he co-leads. He previously worked 13 years with the international tax department of CMS Francis Lefebvre Avocats.

He is used to providing advice in relation to the design of transfer pricing policies, for instance in the framework of supply chain reorganisations. He also devotes significant time to tax audit settlements, including litigations before the French courts, and procedures for the elimination of double taxation when necessary.

In 2009 and 2010, he was seconded to a client of the IT industry on a part time basis to prepare and deploy the group's transfer pricing policies, in coordination with the Group Tax Director.

Valentin is also experienced in dealing with transfer pricing issues relating to raw materials and in Africa.

He also coordinated the initiatives of the CMS network's Global Transfer Pricing Group from 2013 to 2019.

Furthermore, he has co-written several contributions to the OECD in the framework of answers to call for comments. He has organised and led several trainings for professionals and CMS tax lawyers. He participated in the definition of the content and writing of CMS Transfer Pricing Group's publications such as tax alerts or newsletters. He also participates regularly in the preparation and publication of articles on transfer pricing. In addition, Valentin organises and leads conferences.

Valentin graduated from Paris 2 – Panthéon-Assas University (Master Degree in Business Law in 2003), Lille University (Master 2 in Business Tax Law in 2004) and EDHEC Business School (Master in Management in 2006). He is an attorney at law at the Hauts-de-Seine Bar.

A French native, Valentin is fluent in English and has a very good command of Spanish.

Fidal is the largest independent business law firm in France and Europe. 


Fidal is also, through its Paris Regional Division, leader on the Parisian market, with 520 professionals including 355 lawyers and legal experts. With offices in Paris, in Ile-de-France, but also with the assistance of our offices in French overseas territories and Brussels, our lawyers, specialized in all areas of business law are able to provide personalized advice in many sectors. Established in Paris since 1924, Fidal advises more than 20 000 businesses and organizations of all sizes and their executives, from international groups to middle market companies, with the same standards of quality.

Agenda Sessions

  • Pre-Conference Workshop A: Navigating the Global Digital Services Tax (DST) Landscape