Strategic & Operational Advisory · Tax · Regulatory

CyrilBray

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

Explore

Cyril Bray, conseiller stratégique

Latest news

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

CB Consulting & Management

SASU — 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 Holdings, 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 advisor.

Since February 2025, I have been a member of the Virtual Advisory Board (VAB) community, and since December 2025 I serve as Strategic Advisor to Board and CEO 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 have handled VAT and customs compliance across more than 120 countries 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+

excise duty portfolio managed across the EU

€100M+

in VAT declared and supervised within the complex EU tax landscape

120+

countries of VAT and customs scope handled at Air France

+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 advisor — 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.

Today

Entrepreneur, advisor and board-level mandates

EntrepreneurSince May 2026

CB Consulting & Management

Transition Manager & Hands-On Tax/Customs Lead

Interim management and operational execution

  • Interim Tax & Customs Director for start-ups, scale-ups and mid-market e-commerce: de minimis abolition, IOSS structuring, UCC compliance.
  • Operational build of the TICPE/excise transition from DGDDI to DGFiP (effective 1 January 2027).
  • Retainers: day-to-day VAT/OSS/IOSS and customs compliance for cross-border e-commerce.
Strategic Advisor / Board Advisor

Current mandates

NuQuant
Since Dec 2025

Strategic Advisor to Board and CEO · Amsterdam

Strategic Advisor to the CEO and Board on tax, legal and compliance topics.

Marcel
Since May 2026

Strategic Advisor to the CEO and COO · Paris

Literary dating app.

Memberships

Association des Praticiens de la TVA Européenne (APTE)

Member since 2011. Association of VAT practitioners founded in 1996: study and practice of VAT and excise in France and across the EU.

Virtual Advisory Board (VAB)

Member since February 2025. Working on the growth of the French chapter and exchanging with Board members worldwide.

Before

22 years in-house, 2004–2026

June 2023 – May 2026

Group General Counsel, Glopal SAS

Designed the group's global tax, customs and trade compliance framework across 40+ markets; structured IOSS fiscal representation. Member of the Leadership Team.

40+ markets · +25% revenue growth through new service lines

May 2020 – May 2023

Tax Director & France Country Manager, AFT France (Avalara Group)

Created and scaled the French fiscal representation business unit. Strategic lead for France's e-invoicing/e-reporting mandate.

Team of 8 · 100+ clients

Sept 2018 – May 2020

Tax Manager France & Corporate, Atos International

French tax consolidation, ETR and CIR. Tax due diligence on multiple acquisitions.

5 simultaneous tax audits defended

Dec 2010 – Aug 2018

Group Head of Tax & Customs, EG Holdings (ex-Delek / EFR)

Group ETR, CIT consolidation and customs/excise compliance across France, Belgium, the Netherlands and Luxembourg. Led the team through the implementation of biofuel excise duty mandates.

Team of 12 · 4 countries

May 2007 – Nov 2010

Indirect Tax Manager, Société Air France

VAT and customs compliance across 120+ countries. Led the 2010 EU VAT Package implementation on SAP. Supervised jet fuel storage and cargo customs operations under suspensive regimes.

120+ countries VAT/customs scope

May 2004 – Apr 2007

Indirect Tax Advisor, Société des Pétroles Shell

End-to-end management of national and EU excise duty and VAT across marine, aviation and lubricants. Initial training in customs and economic law at CMS Bureau Francis Lefebvre.

€2.5B excise/VAT portfolio

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.

Send a message