Gauthier Blanluet joined Sullivan & Cromwell as a partner in 2003. His practice mainly focuses on tax, mergers and acquisitions, and capital markets. He is also a professor of Business Tax Law at the University of Paris II.
Mr. Blanluet is recognized as one of the leading French lawyers for matters related to tax and mergers and acquisitions.
Mergers and Acquisitions and Other Corporate Transactions
- Advised Rio Tinto on the tax aspects related to the disposal of its packaging business
- Advising Crédit Mutuel on certain tax aspects related to a pending joint venture in the consumer credit business
- Advised Suez Environnement on the tax aspects of its spin-off
- Advised EDF in its tender offer for the shares of EDF Energies Nouvelles
- Advised Renault and Nissan in their strategic cooperation with Daimler
- Advised Crédit Agricole in the €6.6 billion combination of Crédit Agricole’s and Société Générale’s asset management businesses
- Represented Goldman Sachs in GS Whitehall’s numerous real estate acquisitions throughout Europe and in the hotel industry in particular
- Advised France Télécom in its €3.3 billion sale of PagesJaunes to KKR, its €579 million synthetic merger with Equant and its €5 billion acquisition of the minority interests in Wanadoo
- Advised Thomson in its $516 million joint venture with TCL in China, and in the acquisition by Silver Lake Partners of a $500 million interest in Thomson
- Advised Eutelsat on certain tax aspects related to its organization
- Advised Natixis in connection with the €35 billion guarantee issued by BPCE, its parent company, to cover toxic assets held by Natixis
- Advised Technicolor (formerly Thomson) in its debt restructuring
- Advised a CIFG creditor group in connection with commutation/recapitalization transactions to restore the financial position of CIFG
- Advised Goldman Sachs in connection with the refinancing of Eurotunnel restructuring
Securities and Structured Products
- Advising BNPP on several structured transactions
- Advised Morgan Stanley on a derivative product
- Advised Polygon Investments on the tax aspects of a financial transaction
- Advised the underwriters on the tax aspects of the initial public offering of CFAO
- Advised Eutelsat on the tax aspects of its debt offering
- Advised EDF on the tax aspects of several bond offerings
- Advised Suez Environnement in its listings on Euronext Paris and Euronext Brussels
- Advised Paris RE in its €224.5 million initial public offering
- Represented the underwriters in the €1 billion initial public offering by Eutelsat
- Represented the underwriters in EDF’s €7.5 billion privatization, considered the largest IPO ever in France
- Advised France Télécom in its €5.1 billion privatization via an unregistered accelerated book-build offering and combined €1.15 billion OCEANEs offering
- Represented the issuer and selling shareholder in the €1.25 billion initial public offering by PagesJaunes
- Represented the underwriters in Vivendi Universal’s precedent-setting $1.3 billion and follow-on $1.6 billion high-yield debt offerings
In addition to providing tax and corporate advice on the above matters, Mr. Blanluet’s work also includes a significant tax litigation practice. He often represents major corporations and financial institutions in their most sensitive matters involving tax disputes and critical settlements with national tax authorities.
- Mr. Blanluet is a professor of Business Tax Law at the University of Paris II.
- Within the International Fiscal Association (IFA), Mr. Blanluet is a member of the board of directors of the IFA’s French branch and also serves as the French representative of the IFA permanent scientific committee.
- Mr. Blanluet is both a member of the board of directors and a member of the international committee of the IACF (Institut des Avocats et Conseils Fiscaux).
- Mr. Blanluet is co-head of the tax commission at the Club des Juristes.
- He is also a member of the International Bar Association, the French Institute of Tax Lawyers, the European Association of Tax Law Professors, the Société de Législation Comparée and the Association Henri Capitant.
- Best Lawyers (France) – recognized as a leading lawyer in Corporate, Mergers and Acquisitions and Tax matters (2010, 2011)
- Chambers Europe: Europe’s Leading Lawyers for Business – recognized as a leading lawyer in Corporate and M&A matters (2007, 2008, 2009, 2010, 2011) and tax law (2007, 2008, 2009, 2010, 2011)
- Chambers Global: The World’s Leading Lawyers for Business – consistently recognized as a leading practitioner in tax law (since 2000) and M&A matters (since 2003)
- IFLR1000 – recognized as a leading lawyer in M&A matters (2011, 2012)
- Euromoney’s Guide to the World’s Leading Tax Advisers – recognized as one of the world’s leading lawyers in tax matters (2002, 2004, 2008)
- European Legal Experts, Tax – singled out as a European leader in tax law (since 2005)
- The International Who’s Who of Corporate Tax Lawyers – recognized as a leading lawyer in tax law (2010, 2011)