Sophie Balliet

Sophie Balliet


Sophie advises on transfer pricing and international tax law.

She has significant experience in documenting intra-group financing activities, preparing and negotiating several Advance Pricing Agreements (APAs) in compliance with the Luxembourg domestic regulations and OECD Transfer Pricing Guidelines, as well as structuring and designing transfer pricing policies for various actors in the Luxembourg financial sector. She also has substantial experience in transfer pricing aspects involving multinational groups across various sectors.

Prior to joining the firm, Sophie gained five years of experience working with a ‘Big Four’ firm in auditing and consulting globally. in the area of transfer pricing in France and Luxembourg. Sophie is a member of the International Fiscal Association (IFA). She has written several articles on transfer pricing in Luxembourg.



Admitted to the Luxembourg bar under her professional home title, 2015

Admitted as avocat, France, 2014

Certificat de formation complémentaire des candidats experts-comptables, Université du Luxembourg, 2013


Master 2, Droit des Affaires et Fiscalité et Juridique Internationale, Université Paris I - La Sorbonne, 2008

Diploma, Hautes Études Commerciales (HEC), Paris, 2008

A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.