Marie Moreau

Marie Moreau

Baker & McKenzie A.A.R.P.I.


Marie is an associate at the Baker McKenzie Paris office since 2021.

Before joining the Firm, Marie completed several internships in international law firms. Marie holds a Master degree in Corporate Taxation from the Paris Dauphine University.

Practice Focus

Marie assists French and international companies in their tax audits and before French courts. She also works on international tax issues, including permanent establishment. She has experience in various industry sectors with a particular focus on digital economy.


  • Paris~France (2022)


  • Paris Dauphine University (Master degree in Corporate Taxation)


  • English
  • French
  • Co-author, "Beneficial owner: the tax treaty concluded with the country of this taxpayer is applicable," Feuillet Rapide 36/22, September 2022
  • Co-author, "Commitment to sell shares, or when the abnormal act of management turns into a good deal!," Feuillet Rapide 24/22, May 2022
  • Co-author, "Permanent establishment of a subcontractor: vigilance or solidarity?," Feuillet Rapide 52/21, December 2021