Emmanuel Dinh
Corporate tax, Family business, Heritage
Paris, France
About
A specialist in French and international corporate tax law, Emmanuel Dinh leads a dual career as a lawyer and university professor. Author of many authoritative international and European tax articles, he works in the field of tax planning, restructuring and international corporate taxation. He assists his clients – mainly international groups and French companies under private control – during growth, transmission and disposal operations. He has also developed a strong expertise in tax audit assistance and complex litigation, including in the context of the 3% tax litigation on the amounts distributed.
“ LAWYER AND UNIVERSITY PROFESSOR ”
Portrait by Michel Faure, Journalist & writer
A graduate with a Master degree in Corporate Taxation (221) of the University Paris Dauphine in 1999, Emmanuel Dinh wrote his doctoral thesis about “international tax planning” under the direction of Professor Jean-Pierre Gastaud.
Lecturer for several years at the University of Nanterre, he returned to the University of Paris-Dauphine in 2014, at the age of 38, to become co-director of the Master programme which he graduated, now called Master of Corporate Taxation. As this Master programme is one of the best in France and Europe, it is a recognition of his efforts.
In 2011, Emmanuel Dinh decided to focus more on the practice of law, since the reality of business life could only expand his research and courses. He turned to his friend Christian Couderc, met earlier at PriceWatehouseCoopers and who then leads the corporate tax practice of the firm SarrauThomasCouderc, now STC Partners, which he founded in 2005. The latter welcomes Emmanuel Dinh to his team as Of Counsel.
In 2020, the creation of Couderc Dinh & Associés with historical lawyers from STC Partners from whom he learned the trade, is therefore part of a natural evolution. As a technician specialist he developed a passion for defending his clients. Meeting business leaders, sometimes at times of increased stress, is a source of enrichment for him, who bases the client relationship on proximity, availability and empathy.
“In a context of attrition of public revenues and in the face of the willingness of States to combat aggressive tax planning, the rules are tightening and there is a criminalisation of tax law, Emmanuel Dinh said. It’s a real game changer. The role of the lawyer is now to anticipate the increasing risks and to manage them with the tax authorities, without forgetting to think creatively. Let us not forget that proper tax management falls under a principle of freedom enshrined by the Council of State”.
“My values? Independence, integrity, boldness”.