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Denis Berdoz
Denis Berdoz
Baker & McKenzie Geneva
Geneva




Partner
+ 41 22 707 98 15

Denis Berdoz mainly practices in the areas of tax and corporate law. He joined Baker & McKenzie in 1982 and currently serves as head of the Firm’s Tax Practice Group in Geneva. Fluent in all aspects of tax law, Mr. Berdoz is regularly cited by top legal directories including Legal 500 and European Legal Experts. He is a member of the International Fiscal Association, AGDA and Ordre Romand des Experts Fiscaux, and previously served as chairman of the Geneva Tax Appellate Commissions.

Practice Focus

Mr. Berdoz has more than 25 years of experience handling domestic corporate tax issues, inbound investments, tax treaties, post-acquisition and re-disposition restructurings, spinoffs and dispositions. He also handles restructurings — mergers, division and transformation — as well as M&A transactions. Mr. Berdoz’s clients include local and foreign multinational corporations.

Representative Legal Matters

  • Co-advised Weatherford on its redomestication to Switzerland.
  • Avised two listed groups on the Swiss legal aspect of their post merger integration.
  • Advised clients on various mutual agreements and APAs.

Professional Associations and Memberships

  • Geneva Bar Association
  • Swiss Bar Association

Admission

Geneva~Switzerland (1975)

Education

University of Geneva  (Licence en droit) (1975)
Calvin College  (Matura) (1972)

Baker & McKenzie Geneva and Baker & McKenzie Zurich are each members of Baker & McKenzie International, a Swiss Verein.
Publications

Author, Commentary on the sections of the Federal Direct Tax Act on the holding reduction, Commentaire Romand LIFD, Bâle, 2008.Co-author(with Mr. Marc Bugnon, Head of the Legal Division of the Federal Tax Administration), "La procédure mixte en matière d'impôts directs," Les procédures en droit fiscal, Bern, Stuttgart, Wien, 2005.

Author, "Swiss Federal Court Decision Facilitates Group Restructuring," World Corporate Finance Review, 2004.Co-author(with Thomas O'Donnell, Baker & McKenzie Zurich), "United States: New Compliance Initiative for Foreign Corporations and Individuals",Tax Planning International Review, Vol. 30 (2003), co-authored with Thomas O'Donnell, Baker & McKenzie Zurich.

Author, "Sociétés de domicile, d'administration et de base au regard de la clause d'activité commerciale effective de la Convention en vue d'éviter les doubles impositions avec les Etats-Unis d'Amérique," Revue de droit administratif et fiscal (RDAF), vol. 54 II, 1998.

Author, "1997 Swiss Corporate Taxation Reform Act", Intertax, Vol. 26 (1998).

Author, "L'encouragement au Mécénat en matière culturelle, Aspects économiques et fiscaux," Etudes en Droit de l'Art, Vol. 10 1996 Zurich.Author,International Low-Tax Transactions (chapter on Switzerland),  BNA International (1996).

Author, "National and international tax consequences of de-mergers", Swiss National Report, IFA Congress of Vancouver, Cahiers de droit fiscal international, Vol. LXXIXb, 1994.

Events

Speaker, "Pratique et jurisprudence en matière de ruling," Journée de droit fiscal 2009, Université de Genève, January 2009.

Co-speaker (with Mr. Thierry Drouhet of the Vaud tax administration), "Restructuration d'assainissement," Colloque Lfus, Universités de Genève et Lausanne, June 2009.

Co-speaker, "Reponding to the Obama Tax Proposals - Possible Solutions and Their Foreign Aspects" and "Tax Incentives Updates," TEI 2009 - 22nd International Tax Day, October 2009.

Speaker, "Permanent Establishments - Article 5 OECD Model Convention," Symposium of International Tax Law, Double Taxation Conventions, November 2009.
 
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