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    Cécile Mariotti

    Partner

    Paris

    Cécile Mariotti is a Partner focusing on transactional tax matters.

    She has significant experience in both French and international tax matters and regularly advises on complex mergers and acquisitions, reorganizations, capital markets, and financing transactions.

    Cécile works with French and international corporate groups across various sectors, both public and private, as well as financial institutions and investment funds. She also represents clients in their dealings with tax authorities, including ruling requests and tax litigation. Additionally, she assists in the structuring and implementation of employee stock offerings and management packages.

    Cécile teaches a seminar on the tax aspects of LBOs as part of the Master in International Taxation program jointly offered by Paris II Panthéon-Assas University and HEC. She is a member of the International Fiscal Association (IFA) and the Institut des Avocats Conseils Fiscaux (IACF), where she served on the Corporate Tax Committee until October 2020. She is also a member of the Tax Committee of France Invest and has been appointed as a rapporteur for France at the IFA Congress in Lisbon in 2025.

    In addition, Cécile serves on the board of the Alliance for the Financing of Femtech in France. She maintains an active pro bono practice in the tech sector and is strongly committed to initiatives and networks that support the long-term success of women leaders in business. Notably, she served as co-leader of the Women Enriching Business Committee in Paris at Latham & Watkins.

    Before joining Orrick, Cécile spent four years in the tax team at Latham & Watkins, following seven years in the tax team at Cleary Gottlieb, working in both the Paris and New York offices.

    • Cécile has advised on a range of mergers and acquisitions, private equity, and venture capital transactions, including:

      • TA Associates on its majority investment in Harvest *
      • Boston Scientific Ventures on its investment in TriCares (Series B) *
      • British Columbia Investment Management Corporation (BCI) on its investment alongside KKR and Krefeld, the family office of the Hermès heirs, in Anjac Beauty and Health *
      • Telus on its acquisition of Human and Work 2025, a European consulting group focused on workplace human challenges *
      • Unagi on its Seed Series *
      • Snapchat on multiple acquisitions of French tech companies *
      • TikTok on its reorganization operations in France *
      • Albéa on the sale of its Innovative Beauty Group (IBG) division*
      • LVMH on its €6.5 billion acquisition of Grandville, the holding company of Christian Dior Couture, from Christian Dior SE *
      • Saur on its acquisition of Veolia’s European mobile water services division *
      • Amundi on its planned acquisition of Pioneer Investments and its related €1.4 billion rights issue *
      • Ardian on its minority investment in Inovie, the leading group of independent medical biology laboratories in France *
      • PAI Partners on its proposed acquisition of Korian *
      • Bank of America Merrill Lynch International Limited on its €684 million offer for Société des Produits Marnier Lapostolle *
      • Burger King on the sale of Quick *
      • Carrefour on the disposal of its share capital via an accelerated book-building process of treasury shares *
      • Consolis on the sale of its rail business to TowerBrook, an international investment management firm *
      • Essilor on its $50 billion merger with Luxottica *
      • Gecina on its €3.3 billion acquisition of Eurosic *
      • Investindustrial on its €800 million hostile takeover bid for Club Med *
      • Loxam on a complex acquisition of Lavendon via a public tender offer in the United Kingdom *
      • MGN on its sale of Euronews *
      • Mubadala Capital on its acquisition of a significant stake in Looping Group from Ergon Capital Partners and Bpifrance *
      • Natixis on its €347 million public tender offer for CEGID *
      • Thales on its €4.6 billion public tender offer for Gemalto, recognized as the 'Impact Deal of 2020' *
      • Total S.A. on its €950 million acquisition of Saft Groupe S.A. *
      • Worldline, Europe’s leading payment services provider, on the firm offer received from funds managed by Apollo for its Terminals, Solutions & Services (TSS) division *
      • Worldline on its €7.8 billion acquisition of Ingenico through a mixed public tender offer, creating a global leader in payment services *
      • The French State on the transfer of its stake in CNP Assurances to La Poste *

      In Capital Markets – Equity:

      • ArcelorMittal on its $3 billion capital increase *
      • Oberthur Technology on its proposed IPO *
      • Showroom Privé on its rights issue *
      • Tikehau on several capital increases *
      • Vallourec on its €1 billion fundraising *
      • The banks on the IPO of Verallia *
      • Worldline, Europcar, Tikehau Capital, and Neoen on their respective IPOs *

      In Capital Markets – Debt:

      • BNP Paribas on its $1.75 billion Tier 1 bond issuance *
      • Crédit Agricole SA on its €80 billion bond program and related placements *
      • Crédit Agricole Assurances on its €1 billion Reg S Tier 2 bond placement *
      • Edenred, Air France, Sanofi, and Publicis Groupe S.A. on their bond offerings *
      • The Republic of Côte d'Ivoire on its €1.7 billion sovereign bond offering *
      • Sanofi on its $2 billion bond offering *
      • Vallourec, Groupe Bertrand, Casino, Atalian, and Loxam on various High-Yield bond issuances *

      Other Transactions:

      • Lagardère News on the issuance of NFTs featuring celebrity photographs taken by Jean-Claude Deutsch *
      • TA Associates and Valoria on litigation to recover VAT credits following a private equity transaction *
      • Amazon Prime Video on tax claims and ruling requests *
      • Groupe Bertrand on its €1.2 billion refinancing *
      • Burger King on its refinancing *
      • Capgemini on refinancing its €5 billion acquisition of Altran Technologies *
      • Various clients on tax raids *
      • Nexans on concluding a French State-guaranteed loan as part of the emergency support plan for businesses impacted by Covid-19 *
      • Publicis Groupe on financing and acquiring Epsilon from Alliance Data *

      *Experience gained prior to joining Orrick.

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