Liora COHEN

Attorney at Law, Paris Bar - PhD in Law

Education:

• Certificate of Aptitude for the Legal Profession (CAPA), High School for Legal Counsel (HEDAC)
• PhD in Public Law, thesis topic: “The criminal policy of the tax authority, under the supervision of Pascale Bertoni, Professor of Public Law, Paris-Saclay University
• Master’s II in Public Finance and Tax Law, Aix-Marseille University
• Master’s I in Business Law, Paris XII University
• Bachelor’s Degree in Law, Paris XII University

Practice areas:

• Tax audits and litigation
• Criminal tax law
• International taxation
• Corporate taxation
• Individual and executive taxation

Liora COHEN, who holds a PhD in law and has been a member of the Paris Bar since 2026, joined the law firm that same year. She had previously worked at renowned law firms (EY Société d’Avocats, Earth Avocats).

She primarily handles tax audits and litigation, but also provides advisory services, particularly in the areas of corporate, estate, and international taxation.

Her goal is to support clients in tax litigation, from the tax audit phase through to any potential criminal prosecution. She has particular expertise in criminal tax law. Her PhD thesis focused on the criminal policy of the tax authority. She works closely with Maître Negrel-Filippi on these cases, which further strengthens their expertise. She has also taught tax law at the University of Versailles Saint-Quentin-en-Yvelines.