Marc Veuillot

Marc Veuillot is our exclusively recommended International Tax Law expert in Morocco on the Advisory Excellence website. If you need assistance in this area, please contact Marc directly using the contact details listed above.

Marc is one of the three Partners of the African department of CMS Francis Lefebvre Avocats and he is also the Managing Partner of CMS Francis Lefebvre Maroc Conseil juridique et fiscal. Marc has more than 20 years of professional experience with tax and legal consulting. During this period he has been advising almost exclusively multinational clients on French, Algerian and Moroccan international affairs.  He started his experience in Morocco with the international PwC network in 2007 and joined in 2011 CMS Francis Lefebvre to manage the Casablanca office.

Advisory Excellence Welcomes Marc Veuillot and CMS Francis Lefebvre Maroc (

Firm Overview:

The second largest economic power in Africa, with a strong internal market, Morocco has a population of 33,5 million inhabitants. The country offers a cultural openness, political stability and economic dynamism which attract many investors.

The legal and tax requirements of the country are no less complex and require a level of expertise that our firm has due to its significant experience, by virtue of which we meet the requirements of our clients who run successful businesses in a variety of sectors.

  • An adapted legal and fiscal environment which has been continually evolving for nearly 10 years (50 non-double taxation treaties in force, personal data protection laws, anti-money laundering laws, the creation of a Competition Council, market authorities with CDVM, etc.);
  • A beacon of the Maghreb area at the crossroads of Africa (the sub-Saharan zone: ECOWAS,CEMAC), the Gulf countries and Europe;
  • Special investment zones (near shoring parks – Casablanca Finance City) for service exporters (BPO, ITO) which provide, not just quality commercial real estate, but also cost advantages;
  • Tax free export Zones (EPZs) which are industrial in nature and target the carrier sector (automotive, aerospace) and have particularly attractive tax and regulatory regimes;
  • Internationally recognised State enterprises (OCP, CDG, ONEE, MASEN, ONCF, etc.) which are in demand, in terms of projects and services offered to foreign and domestic groups;
  • A significant level of infrastructure and services with international airports (Including the Mohamed V airport, the leader within the African continent in the terms of flight numbers.), three mobile phone companies, major European and U.S. banks and national banks with international standards, and excellent road infrastructures and a strong network of public transports, including the high speed train project.

In such an environment, with such rapid evolution, it is essential for investors to receive appropriate support adapted to the Moroccan context. It must be responsive enough to deal with more complex issues in terms of structuring projects, financing, costs controls in relation to taxation (and optimisations or potential benefits), secure their contracts and understand the foreign exchange regulations (to avoid “cash-traps“ and streamline the flow of capital).


Michael W. Hardgrove

Michael Hardgrove has provided international tax consulting, legal entity structuring and intangible property transaction services to numerous public and private companies with operations throughout the world.

Michael’s practice focuses on optimizing the potential benefits of international structures and business operations, including assessing international tax exposures, recommending efficient strategies, and executing the legal steps required to meet the primary objectives of minimizing costs, lowering tax rates and improving cash flows.

His team of lawyers, economists and tax professionals consistently deliver on achieving international tax and structuring objectives. Whether driven by events such as equity transactions, business growth, new technology or product development.

This proactive and unique legal practice has often been recognized for its consistent capabilities in identifying opportunities, advocating defensible positions and advising on strategic approaches to manage international tax matters:

  • International Structuring: developed efficient global legal entity structures that created efficiencies, limited financial exposures, positioned intangible property rights and designed intercompany arrangements
  • Global Alignment: achieved M&A transaction value and synergies following deal closings by utilizing structural simplification, appropriate transfers of intangible property and streamlining of intercompany transactions
  • Regional Supply Chain: created efficiencies with centralization of procurement, manufacturing oversight and distribution, resulting in increased controls, improved standardization and enhanced profitability.
  • Controversy Services: privileged and confidential advice, file memoranda, legal opinions, advanced tax agreement negotiations, tax audit defence, financial audit positions and tax appeals procedures

Prior Experience:

Before joining DLA Piper, Michael was with PricewaterhouseCoopers (PwC and Coopers&Lybrand) for more than 23 years, in Akron, San Jose, Brussels, San Francisco, Seattle and Boston. Over that span he served as PwC’s US practice leader for global structure alignment, intangible property structuring and as national tax practice leader of the products and manufacturing industry sector.

Earlier in his career, Michael worked for more than 6 years as both a division controller and as an auditor.


Chambers USA has recognized Michael for his work “improving tax efficiency for multinational companies,” and “[h]is knowledge of tax issues affecting hi-tech companies is extensive and his ability to integrate complex tax issues and operational constraints is excellent.” Michael’s Boston practice, “enjoys a robust reputation for its work in corporate restructuring, both domestically and internationally,” including “excellent technical expertise in corporate re-organizations, with direct, hands-on experience.”

The Legal 500 United States has recommended Michael in 2014 and 2015 for his “deep international tax knowledge” and “excellent communication skills.”

DLA Piper’s Boston-based tax practice was recognized as the International Tax Law Firm of the Year in Massachusetts by Corporate INTL Magazine in both 2014 and 2015.


  • J.D., Santa Clara University School of Law 1989
  • B.S., Business Administration, University of Akron 1982


  • Certified Public Accountant
  • Certified Management Accountant
  • Ohio Society of Certified Public Accountants (CPA)
  • California Bar Association
  • Boston Bar Association

Additional Accreditation:

In addition to his legal credentials, Michael is also a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA).

Teaching Experience:

Michael has taught international taxation courses as an adjunct faculty member in the law school and LLM programs at both the University of Washington and Golden Gate University. He is a frequent instructor on international taxation topics, such as intangible migration, U.S. income deferral, inversions and various strategic planning matters.

Firm Overview:

DLA Piper is a global law firm with lawyers located in more than 40 countries throughout the Americas, Europe, the Middle East, Africa and Asia Pacific, positioning us to help clients with their legal needs around the world.

We strive to be the leading global business law firm by delivering quality and value to our clients.

We achieve this through practical and innovative legal solutions that help our clients succeed. We deliver consistent services across our platform of practices and sectors in all matters we undertake.

Our clients range from multinational, Global 1000, and Fortune 500 enterprises to emerging companies developing industry-leading technologies. They include more than half of the Fortune 250 and nearly half of the FTSE 350 or their subsidiaries. We also advise governments and public sector bodies.