Photo, Mathieu Valeteau

Mathieu Valeteau

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

Biography

Mathieu Valeteau is a partner of the tax team at Baker McKenzie in Paris. In 2022/2023, Mathieu was seconded to the Firm’s Washington DC and New York offices (United States).

Mathieu assists French and foreign clients in relation to high-stakes tax controversy matters, from initial discussions and/or negotiations with the French tax authorities to defending cases before the courts. He is also experienced in the taxation of the technology sector. 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. Mathieu is a member of the Institut des Avocats Conseils Fiscaux (IACF).

Professional Honors

  • Décideurs Stratégies & Finance 2024 - Mathieu and the Tax Dispute Resolution team are ranked Leading 1 in "Tax Litigation"
  • Best Lawyers 2025 - Mathieu has been distinguished in the Best Lawyers 2024 edition "Ones to watch in France" in the field of tax
  • Legal 500 EMEA 2024 - Tier 1
  • Chambers Europe, France, 2024 - Tax - Band 2
  • International Tax Review (ITR)
    • Tier 1 for Tax Litigation (2023)
    • National Tax Disputes Firm of the Year (2021)
    • Tax Litigation & Disputes Firm of the Year (2021 European Awards)
  • Option Droit & Affaires - Tier 1 Lawyer in Tax Litigation and Tax adjustment assistance

Professional Associations and Memberships

  • IACF (Institut des Avocats Conseils Fiscaux)

Admissions

  • Paris~France (2013)

Education

  • 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)

Languages

  • English
  • French

Previous Offices

  • New York
  • Washington, DC
  • Co-author, "Brief Overview of What the Pillar Two Directive Means for Multinational Companies," Tax Executive, June 2024
  • Author, "The delicate art of reconciling the principle of full competition with the fight against artificial arrangements," Doctrine, December 2024
  • Author, "The Legrand case: neutralisation of costs and charges, and the Franco-Chilean agreement. Can you travel from Santiago to Limoges without paying tax?," LexisNexis, June 2025
  • Author, "Substitution of grounds before the Tax Court: The tax authorities may change their position during the proceedings," Doctrine, December 2025