French tax lawyer · Transfer pricing
Terence Wilhelm
Engaged in transfer pricing for more than twenty years, across the full cycle—from policy design and implementation to documentation, audits, litigation and the management of double taxation.

23+ years
dedicated to transfer pricing and international tax
Full lifecycle
advisory, compliance, audits and dispute resolution
Knowledge sharing
teaching, professional training and doctrinal publications
Professional perspective
A practice built around transfer pricing
With more than 23 years dedicated to transfer pricing and international tax, Terence Wilhelm advises businesses on the legal, economic and procedural dimensions of transfer pricing in France. His work covers the design and implementation of intra-group policies, economic analysis, documentation and reporting, audit defence, litigation and international procedures intended to prevent or eliminate double taxation.
His career has included roles within FIDAL Direction Internationale and EY, where he developed transfer pricing work for south-eastern France, before establishing an independent specialist practice in Lyon.
This combination of technical analysis and dispute experience informs a practical objective: to build positions that are understandable, operationally consistent and capable of being defended.
Working principles
- Begin with the actual transaction and the applicable legal rule.
- Connect contracts, conduct, accounts and economic evidence.
- Explain complexity without oversimplifying it.
- Prepare every position with implementation and defence in mind.
Areas of focus
Across the complete transfer pricing cycle
Policy & implementation
Functional analysis, policy design, agreements and implementation across functions and jurisdictions.
Documentation & economics
Master and local files, annual reporting, benchmarking and method selection or defence.
Audits & disputes
Audit strategy, reassessments, litigation, advance pricing agreements and mutual agreement procedures.
Teaching and doctrinal contribution
Terence contributes to professional organisations, university programmes and business schools. He also publishes analysis in legal and tax journals, particularly on transfer pricing developments and disputes.
The hub extends that work: rigorous enough for specialists, structured clearly enough to support business decisions.
Explore the knowledge centre
Start with the foundational guides on French law, documentation and the international framework.
Discuss a transfer pricing question
For a focused review of a French transfer pricing issue, request an expert consultation.