Strategic & Operational Advisory · Tax · Regulatory

CyrilBray

Turning regulatory complexity into a competitive advantage — across Europe and beyond.

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Cyril Bray, conseiller stratégique

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Founder of CB Consulting & Management — Paris, April 2026

· International Tax Strategy · Interim Management · Board & C-Suite Advisory · E-Commerce & Cross-Border Operations · Tax Technology & AI · EU Customs & Regulatory Compliance · International Tax Strategy · Interim Management · Board & C-Suite Advisory · E-Commerce & Cross-Border Operations · Tax Technology & AI · EU Customs & Regulatory Compliance

Profile

An expertise
built over 22 years

A trusted adviser to leadership teams: I translate tax, regulatory, and cross-border complexity into clear operational decisions and tangible business outcomes.

CB Consulting & Management

SAS — RCS Paris 104 466 586

An independent operational and strategic advisory firm — not a law firm. CB Consulting & Management provides hands-on business advisory, interim management, and regulatory strategy to companies navigating cross-border growth, digital transformation, or complex restructuring. Services are management consulting in nature; legal representation is not offered.

Registered at the Paris Commercial Court · 47 rue Vivienne, 75002 Paris

Trained in customs and economic law at CMS Bureau Francis Lefebvre, I have since held senior operational roles at globally recognised organisations: Shell, Air France, EG Group, Atos, Avalara, and Glopal.

My advisory scope covers pan-European VAT strategy, excise duties, customs law, digital compliance (e-invoicing mandates), M&A tax due diligence, and group tax governance. I work directly with Executive Committees and Boards as a trusted strategic partner — bringing the operational depth of an in-house executive with the independence of an external adviser.

In 2025, I joined the Virtual Advisory Board (VAB) community and took on a Strategic Adviser to Board & CEO role at NuQuant (Amsterdam). The founding of CB Consulting & Management in April 2026 is the natural culmination of a career built around creating measurable impact.

Fluent in French and English, I cover more than 120 countries within my advisory scope and hold a strong working knowledge of tax technology platforms and AI-driven compliance tools.

By the numbers

Measurable
results

22+

years of hands-on expertise in international tax and business law

€3Bn

in excise duties managed end-to-end across EU jurisdictions

€100M+

in VAT declared and supervised within the complex EU tax landscape

120+

countries covered within my international indirect tax advisory scope

+25%

revenue growth driven by the creation of new service lines

12

professionals managed across a decentralised pan-European team

Services

What I bring
to your organisation

CB Consulting & Management is an operational and strategic advisory firm — not a law firm. All engagements are management consulting mandates: I work alongside your leadership team and, where needed, coordinate with your legal counsel to ensure execution is both commercially sound and compliant.

01

Tax & Regulatory Advisory

Operational strategy on pan-European VAT, excise duties, and customs. Translating regulatory change into concrete business decisions before it hits the bottom line. Multi-jurisdiction audit supervision and compliance transformation — handled as a business challenge, not a legal matter.

02

Interim Management

Stepping in as an operational Tax Director, General Counsel, or Compliance lead during transitions, restructurings, or critical growth phases. I bring the depth of a seasoned in-house executive with the flexibility of an independent adviser — deployed quickly, without overhead.

03

Board & C-Suite Advisory

Strategic counsel to Boards and Executive Committees on regulatory risk, fiscal governance, and technology-driven compliance transformation. I convert complex risk landscapes into actionable decisions — and help leadership move with confidence when speed matters.

04

E-Commerce & Digital Transformation

End-to-end operational structuring for domestic and international e-commerce and distance selling businesses. E-invoicing mandate implementation, cross-border compliance frameworks, and AI-driven tax technology integration — always from a business-first perspective.

My distinctive strength lies in simplifying complexity at scale — turning highly complex tax, regulatory, and cross-border environments into clear, actionable decisions that create real operational impact. I transform regulation into a growth enabler, not a constraint.
Cyril Bray — CB Consulting & Management

Career

22 years
of experience

Petroleum, aviation, tax technology, e-commerce — a single through-line across the most demanding regulatory environments in Europe.

  • May 2026 — Present

    CEO & Founder

    CB Consulting & Management — Paris

    Independent operational and strategic advisory on international tax, regulatory compliance, and interim management. Board-level counsel on fiscal governance and cross-border risk — delivered as a management consultant, not as legal counsel.

  • 2025 — Present

    Strategic Adviser to Board & CEO

    NuQuant — Amsterdam

    Strategic counsel on compliance transformation, digital expansion, and international regulatory positioning.

  • 2023 — May 2026

    General Counsel

    Glopal SAS — Paris

    Cross-functional governance across a €5.5M revenue portfolio. Built VAT, customs, and trade compliance frameworks for a global e-commerce platform. Contributed directly to 25% revenue growth through new service line creation.

  • 2020 — 2023

    Tax Director & France Country Manager

    AFT France (Avalara Group)

    Led French market operations. Created and scaled the fiscal representation business unit. Served as strategic lead for France's e-invoicing national mandate.

  • 2018 — 2020

    Tax Manager France & Corporate

    Atos International

    Tax governance for corporate holdings and French entities. M&A execution including Syntel acquisition due diligence. Managed five simultaneous tax audits to successful resolution.

  • 2010 — 2018

    Group Tax & Customs Manager

    EG Holdings (ex-Delek/EFR) — Benelux & France

    Full accountability for Group ETR and customs policy across the Benelux–France corridor. Managed a team of 12 implementing complex EU biofuel mandates.

  • 2007 — 2010

    Indirect Tax Manager

    Société Air France

    Global indirect tax governance across 120+ countries. International VAT implementation in Djibouti. Representation at professional institutions and EU working groups.

  • 2004 — 2007

    Indirect Tax Advisor

    Société des Pétroles Shell

    Managed a €2.5Bn tax portfolio across petroleum, marine, aviation, and lubricants. Initial training in customs and economic law at CMS Bureau Francis Lefebvre.

Contact

Let's work
together

Facing a complex regulatory challenge, a leadership transition, or a cross-border growth ambition? Let's talk about how operational and strategic advisory can move things forward.

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