Anne-Sophie TORRES has developed expertise in the field of taxation for private individuals: income tax and estate tax, gifts / inheritance matters, tax optimisation of transfers of business in particular in a family-business context (FBO), inland revenue and property tax declarations for residents, non-residents and border workers (in particular Franco-Swiss), international mobility of employees (determination of residence for tax purposes, expatriation, impatriation), property taxation for residents and non-residents, regularisation of assets held abroad (assets held directly or indirectly via off-shore companies and / or trusts). In parallel, she has developed expertise in business taxation: corporation tax, VAT, local taxes, taxation associated with mergers, acquisitions and business restructuring operations, taxation with regard to manager and employee profit-sharing schemes (stock options, free issues etc.). She assists RATHEAUX’s clients in the context of tax inspections and litigation.