Jessie Gaston

Partner

パリ

Jessie Gaston, deputy office leader of Orrick's Paris office, advises clients on domestic and international corporate tax in relation to complex cross border mergers and acquisitions, private equity, real estate and restructuring transactions.

With almost 20 years’ experience, Jessie has advised clients in the private equity, insurance, banking, technology, energy (including nuclear), hospitality, and luxury goods industries, including Antin Infrastructure, AXA REIM and AIG on, amongst others, the consequences of Brexit, transfer pricing audit issues, intellectual property rights, stock option incentives packages, management compensation schemes and structuring multinational joint ventures. Jessie offers clients strategic tax planning and is adept at liaising with the relevant authorities to minimize the risk of litigation and, when necessary, assists clients in litigation proceedings both before the French courts.

Jessie is “an excellent lawyer” “highly skilled” and “an exceptional team leader who thinks out of the box” (Client Commentary, Legal 500 EMEA) as well as being a Highly Regarded Practitioner (ITR World Tax, 2023); the Thomson Reuters Foundation also nominated her as Lawyer of the Year for pro bono. She has acted as expert witness before the New York State Supreme Court, is frequently interviewed by Bloomberg, LCI, and quoted by the BBC concerning tax regimes for tech companies in Europe.

Before joining Orrick Jessie worked for one of the leading auditing and consulting services firms in the world and the Paris office of two multinational law firms.

  • Advising Ardian Infrastructure, one of the world's leading private equity firms, on tax law applicable in connection with its €1.4 billion acquisition of GreenYellow, the French pioneer in decentralized solar energy production and energy efficiency serving the energy transition of its customers.

    Advising 3i European Operational Projects Fund (3i EOPF) on its acquisition of an 80% equity stake in La Seine Musicale, a 30-year French PPP benefiting mainly from availability-based revenues from the Hauts de Seine, a strong public counterparty, from Infravia European Fund II.

    Advising insurance company Tokio Marine HCC on the implementation of a Warranty and Indemnity ("W&I") insurance policy to cover the buyer on its acquisition of a waste management company with over 3,000 employees.

    Advising insurance company AIG on the implementation of a Tax Contingency Risk insurance policy covering a specific tax risk embedded in the acquisition of the turbine business of a large transnational company, a highly politicised deal that has garnered a lot of media coverage.

    Advising insurance company Berkshire Hathaway Specialty Insurance on the implementation of a W&I insurance policy to cover the buyer on the acquisition of a train freight group by a large infrastructure fund.

    Advising Anaplan, an SaaS reporting and budgeting solution developer, on the tax consequences in France of the group's de-listing in the US.

    Advising on the implementation of a JV project, followed by the corporate and tax structuring of an emblematic luxury hotel project in the South of France.

    Acting as expert witness on French Tax Law before the State of New York Supreme Court for a large US publishing group.

    Advising a large US investment fund on Brexit and COVID19 consequences over its French operations.

    Advising a US entity in the data centre industry on the structuring of its European operations.

    Advising a major insurance group over the implementation of a multi-million-euro risk tax insurance policy over the tax qualification of an asset.

    Advising Snips and its shareholders on tax aspects regarding in relation to its acquisition by Sonos.

    Advising a key player in the luxury industry on transfer pricing audit issues, intellectual property rights and key value drivers.

    Restructuring and refinancing the French operations of an international real estate group.

    Advising a Polish bank on transfer pricing documentation drafting as part of a syndicated financing operation.

    Assisting a listed travel agency company on design and advisory services in relation to its stock option incentive package.

    Structuring of a multinational joint venture engineering project in the nuclear field for a confidential client.

    Advising one of the luxury Palace Hotels on transfer pricing audit issues and the structuring of its sale.

    Adapting and implementing foreign Stock Option plans, Stock Appreciation Rights plans Restricted Stock Unit plans, Sweat Equity and other forms of management compensation schemes.