Nicolas Duboille

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Nicolas Duboille is a renowned tax attorney possessing more than 20 years of professional experience. He has sought after expertise, notably in the domain of international taxation, investment funds and asset management taxation, along with the taxation of real estate transactions and natural resources.

He has worked with a diverse base of clientele, composed of both French and foreign companies, investment funds and management companies, financial institutions and individuals.

He likewise functions as an expert with respect to State affairs, local governments and NGOs.

He is consistently ranked by qualified professionals to be among one of the best French tax experts.

Nicolas Duboille is Avocat à la Cour, member of the Bar of Paris (CAPA 1999) and Attorney at Law, member of the Bar of New York (New York State Bar Exam 2006).


Before founding Sumerson with other members of the team he led at Simmons & Simmons, Nicolas Duboille has practiced at the following firms:

  • Deloitte & Touche JF (now known as Taj)
  • Jones Day
  • Latournerie Wolfrom (where he created and directed the fiscal practice)
  • Granrut (where he spent 7 years as a Partner in charge of the fiscal practice of the firm)
  • Simmons & Simmons (where he was a Partner, Head of Tax)


Comparative Tax and Administration Program, Harvard University, Harvard Kennedy School of Government

LLM in International Taxation, New York University School of Law (ranked n°1 in International Taxation in the USA and worldwide)

Cycle des Hautes Etudes for Développement Économique, Institut de la Gestion Publique et du Développement Economique (IGPDE)

Ecole de Formation des Barreaux de la Cour d’Appel de Paris (EFB)

DEA de Finances Publiques et Fiscalité (Université Paris II Panthéon-Assas)

DESS de Droit des Affaires


Nicolas Duboille regularly teaches Corporate Taxation and International Taxation at ESCP Europe (cursus Grande Ecole) both in French and in English, as well as for specialized masters and DJCE.

He also occasionally acts as an instructor at professional training organizations such as Comundi.

Nicolas is a member of the prestigious NYU School of Law International Practice Council, bringing together global experts of international taxation (he is one of two French members on the council).


Active member of the International Fiscal Association (IFA), the Institut des Avocats Conseils Fiscaux (IACF), the French American Bar Association (FABA), the International Association of Young Lawyers (AIJA) and of the Global Equity Organization (GEO).


Nicolas Duboille is frequently a speaker at seminars and conferences which are related to French and international taxation or fiscal policy.

He regularly publishes articles and studies in the domain of tax law. For example, he is the author of the French portion of the IBFD guide on the taxation of investment funds.