Arthur Escudier

Arthur Escudier

Counsel
About

Arthur focuses his practice on corporate tax, both from a domestic and an international viewpoint. He has extensive experience in real estate tax, including REITs and real estate investment funds.

He has advised a wide range of clients, including national and international investment funds, pension funds, listed companies, and real estate developers, both in relation to their transactional operations and in managing their day-to-day tax matters.

Areas of FocusTaxTransactional Tax
Professional QualificationsAvocat admitted to the Paris Bar, 2014

EXPERIENCE

  • Advising Invesco, one of the world’s largest asset management companies, in respect of facilities granted to a South Korean consortium comprising IGIS Asset Management and Korea Investment & Securities, for the refinancing of the acquisition of a portfolio of existing logistics centers located in Paris, Bristol and Barcelona and leased to Amazon.
  • Advising Sodeval France, a JV company controlled by Metric Capital Partners LLP in respect of an English law facilities granted by Starwood for the financing and refinancing of a portfolio of existing and under development self-storage assets located in the Paris region, managed by Sodeval France’s subsidiary.
  • Advising Cain International in connection with the refinancing of the real estate assets of the Six Senses Residences Courchevel.
  • Advising Tikehau Capital (as purchaser) in relation to the (indirect, i.e., via share deal) acquisition of a French logistics portfolio (composed of 38 residential real estate assets located in France).
  • Advising Harbert Management Corporation in connection with the acquisition of a portfolio of business parks in France.
  • Advising a German pension fund on the acquisition of a core office building in Paris — the headquarters of Loewe, with a total floor area of 3,688 sqm.
  • Advising Barings on the acquisition of a 6,500 sqm (grade A) office space in Pré-Saint-Gervais, and a 22,500sqm warehouse in Savigny-le-Temple.
  • Advising Lockall in a EUR155m refinancing of its existing portfolio and financing of its future developments to accelerate its storage solutions.
  • Advising Goldman Sachs in a EUR385m refinancing of the Olympique Lyonnais group.
  • Advising Realty Income on the acquisition of a pan-European portfolio of 82 real estate assets from Decathlon valued at EUR527m.
  • Advising AM alpha on the acquisition of a 1,100 m² office building in the 7th arrondissement of Paris.
Languages
  • French
  • English

Awards

Team recognitions

  • Chambers France – Tax – Band 4, 2026
  • Legal 500 – Tax – Tier 3, 2025
  • International Tax Ranking - Transactional tax– Tier 2 – 2026
  • International Tax Ranking - General corporate tax – Tier 3 – 2026
  • International Tax Ranking - Tax Controversy – Tier 3 – 2026
  • International Tax Ranking - Real Estate Tax– Tier 3 – 2026
  • International Tax Ranking - Transfer pricing – Tier 3 – 2026
  • “DLA Piper provides great support during a tax audit. Its team are responsive and dedicated.” – “DLA Piper is very reliable, available and pays attention to details. The team knows how to handle complex and transnational cases.” – “DLA Piper offers unique expertise in the taxation of investment funds.” – “DLA Piper demonstrates great rigor and an ability to handle complex issues in a pragmatic and operational manner, with a strong sense of priorities.” – “DLA Piper is well-suited for international deals.”
    – Chambers & Partners 2026

Individual recognitions

  • Best Lawyers “Ones to watch” - Tax Law – 2026
  • International Tax Review 2026 – “Notable Practitioner – Real Estate”
Education
  • London School of Economics (LSE), LL.M., 2010
  • Université Aix-Marseille III, Master 2 Droit et fiscalité de l’entreprise, 2009

Publications

  • Article: « Publication du Décret n° 2024-532 du 10 juin 2024 », June 2024.
  • Article: « Loi de Finances pour 2024 », January 2024.
  • Article: “Draft Finance Bill for 2024 provides for amendments to the conditions for applying VAT in the hospitality and hospitality-like sectors”, 07 November 2023.
  • “Monthly VAT Alert“– October 2023, 07 November 2023.
  • « Projet de Loi de finances pour 2024 : des changements significatifs pour les entreprises et les particuliers », 04 October 2023.
  • Mise à jour de la liste noire des paradis fiscaux par le Conseil de l'Union européenne, 03 March 2023.
  • Article: « Loi de Finances pour 2023 », 13 January 2023.
  • Article: « Nouvelle convention fiscale France-Luxembourg : la fin d’une époque ? », Option Droit et Affaires.

Prior Experience

Prior to joining DLA Piper, Arthur worked over seven years in the real estate tax department of a high-profile French law firm.