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Noah GAOUA

Affiliate Professor

Law & Tax

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Biography

Noah Gaoua has a PHD in law and is an affiliated professor in the law and taxation department where he teaches in the Specialized Masters / LLM in International Law and Management and in the Grande Ecole Tax Strategy and International Legal major.

After working as a tax specialist in various multinational companies, he became tax director within a pharmaceutical laboratory. He was also a researcher for several years at the International Bureau of Fiscal Documentation in Amsterdam.

 He published a book on the deductibility of financial charges (L'Harmattan) as well as numerous articles in specialized journals (notably the European Tax journal, Bulletin for International taxation as well as in the European and International Review of Fiscal Law ) in the field of international taxation.

Scientific articles

French "rent a star" anti-avoidance measure compliant with international tax law - Article 155 a of the French Tax Code

Revue Européenne et Internationale de Droit Fiscal, June 2015, vol. 2015, n° 2, pp 120-125, (in coll. with E. JOANNARD-LARDANT)

Books

La déductibilité des charges financières en droit fiscal français des entreprises

Editions L'Harmattan

Scientific articles

French "rent a star" anti-avoidance measure compliant with international tax law - Article 155 a of the French Tax Code

Revue Européenne et Internationale de Droit Fiscal, June 2015, vol. 2015, n° 2, pp 120-125, (in coll. with E. JOANNARD-LARDANT)

Books

La déductibilité des charges financières en droit fiscal français des entreprises

Editions L'Harmattan

Education

  • Doctorat, Business and Tax Law, Université Paris I Panthéon Sorbonne - France

Academic appointments

Academic Responsibilities at HEC

  • 2023- Affiliate Professor, Business Law and Taxation HEC Paris