Marie-Hélène Raffin Partner MAIN OFFICE: Paris Willkie Farr & Gallagher LLP 21-23 rue de la Ville l'Evêque 75008 Paris, France T +33 1 53 43 4545 F +33 1 40 06 9606

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Marie-Hélène Raffin is a partner in the Tax Department of Willkie Farr & Gallagher LLP in Paris. Ms. Raffin has extensive experience in group restructuring, mergers and acquisitions, joint ventures and tax consolidation. She regularly advises major corporations and leading multinational groups on complex and strategic tax issues.

Chambers Europe (2011)  and Chambers Global (2012) rank Ms. Raffin among the leading individuals practicing Tax Law in France.

Ms. Raffin is a member of various think tanks, including MEDEF (official national federation of French entrepreneurs) and AFEP (Association Française des Entreprises Privées) and often participates in groups working with the French or foreign governments related to the evolution of corporate tax law.

Ms. Raffin teaches at the University of Paris I and the University of Paris V in their educational programs for advanced tax degrees. She is frequently invited to speak at seminars on corporate tax issues and is the author of and contributor to various publications on group restructuring and tax consolidation.

Ms. Raffin is a member of the Paris and Hauts-de-Seine Bar Associations, the International Fiscal Association (IFA), and the Institut des Avocats Conseils Fiscaux (IACF).

Prior to joining Willkie, Ms. Raffin was a partner in Archibald Andersen (formerly Arthur Andersen International) and from 1986 to 1987 served as an assistant to members of the Assemblée Nationale (French Parliament).

• “Restructuring and Tax Optimization,” published by Lamy in the anthology Tax Optimization for Corporations (author,  September 2003)
  
  
• Member of the reading committee and writer of a preface for the book Le régime fiscal des groupes de sociétés (Pascal Moine) – 1996 (re-issued in September 2002)
  
  
• La fiscalité des fusions et des apports partiels d'actifs  - 1994 (co-author)
  
  
• La révolution fiscale à refaire - 1986 (co-author)

Ms. Raffin has written numerous articles for the following publications:

• Nouvelles Fiscales - Editions Lamy
  
  
• Les petites affiches
  
  
• Option Finance
  
  
• Usine Nouvelle
  
  
• Fusions et Acquisitions
  
  
• Expansión (Spanish publication)
  
  
• Gekkan Keidanren (Japanese publication)