Photo, Mathieu Valeteau

Mathieu Valeteau

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


Mathieu Valeteau joined the Tax Dispute Resolution team at Baker McKenzie Paris in 2014. He was appointed Partner in July 2021.

Mathieu's practice focuses on tax dispute resolution, notably on permanent establishment and transfer pricing issues. He also advises his clients in the context of analysis of risks, notably in relation to these issues.

Mathieu also advises companies and individuals in connection with investigations, prosecutions and criminal settlement procedures in the areas of tax fraud and money laundering of tax fraud.

Mathieu has authored several articles in technical journals in tax law and is a lecturer at the EDHEC Business School and the University of Poitiers. He is also a member of the Institut des Avocats Conseils Fiscaux (IACF).

Mathieu holds an LL.M in Law and Tax Management from the EDHEC Business School, a Master degree in Business and Tax Law (DJCE) from the University of Poitiers as well as a Certificate in Tax Law from the University of Montpellier.

Professional Honors

Mathieu has notably been distinguished in the Best Lawyers 2022 edition "Ones to watch in France" in the field of tax.

Professional Associations and Memberships

  • IACF (Institut des Avocats Conseils Fiscaux)


  • Paris~France (2013)


  • EDHEC Business School (LL.M in Law and Tax Management) (2013)
  • University of Montpellier (Certificate in Tax Law) (2011)
  • University of Poitiers, France (Master degree in Business and Tax Law (DJCE) ) (2011)


  • English
  • French

Previous Offices

  • New York
  • Author, "VAT and characterization of a permanent establishment: the same means cannot be used twice," Revue de Droit Fiscal, October 2022
  • Author, "Does tax optimization amount to tax fraud?," Revue de Droit Fiscal LexisNexis - November & December 2021
  • Author, "Tax judge and criminal judge: who has priority? ," Feuillet Rapide, June 2021
  • Author, "Mergers and acquisitions: the absorbing company contaminated by tax evasion committed by the absorbed company," Revue de Droit Fiscal, June 2021
  • Author, "Review of two years of application of the CJIP to tax fraud," Feuillet Rapide, January 2021
  • Author, "Relaxation of the characterization of the offense of money laundering: what are the consequences regarding the offence of money laundering of tax fraud?," Revue de Droit Fiscal, October 2020