Specialized in tax law, Louis-Emmanuel Ruggiu advises companies (from SMEs to multinationals) on their ordinary operations, whether in France or abroad, as well as their extraordinary transactions. He also assists a number of major groups in defending against tax audits and litigation.

His practice includes a significant M&A activity:
- regular tax due diligence reviews for acquisitions of French and foreign companies (in collaboration with local correspondents) and (ii) assistance to investors in structuring their projects.
He also assists groups with the tax aspects of their restructuring transactions: mergers/asset transfers and contributions, ruling requests, post-restructuring formalities.