Mr Daniel Gutmann > CMS > Paris, France > Lawyer Profile

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Work Department

Tax Doctrine.


Daniel Gutmann is a partner in the Tax Doctrine team. He is also professor of Tax Law at the University of Paris I – Panthéon-Sorbonne. He joined the firm in 2007 as of-counsel and was made a partner in 2011.

His main function within the firm is to coordinate the lawyers’ position papers in cases involving a high level of legal complexity and to supervise the guidance documents and studies sent to clients. He is in constant contact with professional organisations and tax authorities and contributes through various channels to expert output in tax matters. In this regard, he is the author of a book “Droit fiscal des affaires” (Lextenso, 2015, 6th ed.), and the co-editor of a commentary (in French) on the OECD tax treaty model (Ed. Francis Lefebvre-Helbing Lichtenhahn, 2014). Finally, he is the author of numerous articles in French and international journals.


Daniel Gutmann is a former adviser to the Legal Department of the IMF and a member of the European Commission’s panel of experts on the link between tax conventions and Community law. Professor at the University of Paris I – Panthéon-Sorbonne where he lectures in domestic, international and comparative tax law. Daniel Gutmann is a visiting Professor, in English and Italian, to various universities in Europe and the United States.


French, English, Italian, German, Spanish


Member of the Cercle des Fiscalistes (Circle of Tax Lawyers); Tax expert for the Club des Juristes (Lawyers’ Club); Member of the Expert Committee of the French Group of the IFA (International Fiscal Association); Member of the working group “European tax policy and techniques” set up by the MEDEF; Member of IACF (French Institute of Tax Lawyers); Member of ACE (French Association of Corporate Legal Advisors); Member of the Working Group on Franco-German Taxation (October 2010)


Agrege of Private Law (1997) ; Ph. D. in Private Law (1996) ; HEC (Higher Education for Business Administration) (1990).