Portrait of Jean-Luc Guitera

Jean-Luc Guitera Partner

Prior to joining Oxera in January 2026, Jean-Luc worked at KPMG for 37 years, having been an auditor before specialising first in transaction services (mergers & acquisitions), and then in forensic auditing (fraud investigations, M&A and commercial disputes, international arbitration) from 2003. He has led engagements in France and in more than twenty countries across all continents, and also headed KPMG’s Dispute Advisory Service for the EMA region from 2022 to 2025.

In a transaction advisory role, Jean-Luc has been involved in more than 50 engagements and has worked on major transactions such as the creation of EADS (the leading aerospace and defence manufacturer in Europe) and Airbus. He has also acted as independent expert appointed by both parties to determine the final transaction price in mergers & acquisitions operations in 19 transactions.

He has been involved in more than 60 valuations either as an auditor, transaction services partner leading a due diligence team, court- or tribunal-appointed expert (arbitral tribunals, Monaco appellate court), expert witness (arbitral tribunals and French state courts), member of an arbitral tribunal, or independent expert.

As a financial expert, Jean-Luc has been involved in 58 international arbitrations and has given oral evidence 40 times, in French or English, acting as an expert either for the claimant, respondent or as tribunal-appointed expert, in Paris, New York, London, Geneva, Brussels, Beijing, the Cayman Islands and Bucharest, under ICC, CIRDI, OHADA, CIETAC and UNCITRAL (ad hoc) arbitration rules. His industry experience covers, among others, the aerospace and defence industries, telecoms, and construction. He also has significant experience in the financial assessment of complex industrial contracts.

He also has extensive experience of fraud investigations (misappropriation of assets, fraudulent financial reporting, corruption), and has led more than one hundred investigations in the operations of foreign subsidiaries of French-based groups in 20 countries.

Jean-Luc is one of the experts selected by the Global Arbitration Review in every edition since 2014, listed as a ‘Global Elite Thought Leader’ in its 2020, 2021 and 2025 editions. He has also been listed in the Global Investigation Review as one of four EMEA region ‘Global Elite Thought Leaders’ in its 2020 and 2021 editions, and in the Who’s Who Legal France and Consulting Experts Guide since 2016.

He holds a Master in Accounting and Finance from the Institut d’Etudes Politiques de Paris (Sciences Po), a Master in Business and Tax Law from the Université Paris II Assas, and has qualified both as an Expert-Comptable (Chartered Accountant) and Commissaire aux Comptes (Registered Auditor). He has attended the Institut des Hautes Etudes de la Défense Nationale (IHEDN) in Paris.

Jean-Luc speaks English, and French.

Tel:

Jean-Luc's specialisms include:

Selected
professional experience

  • Led a team assisting a major French corporate in the disposal of its train signalling division (deal value more than €1bn) SPA drafting and purchase price adjustment assistance) (2022–25)

  • Led a team assisting a major French corporate in the disposal of its oilfields in Canada (deal value more than €1bn) (SPA drafting and purchase price adjustment assistance) (2023–25)

  • Led a team assisting a major French corporate in the disposal of its share of a supermarket chain in Taiwan (deal value more than €1bn) (SPA drafting, purchase price adjustment assistance including assistance during the Expert determination process) (2023–25)

  • Led the team assisting the Legal Counsel to a major Moroccan corporate in the assessment of compliance with UN prescription of a phosphate mine in the southern provinces of Morocco. This entailed a financial, operational, environmental and socio-economic analysis (2022)

  • Independent expert on a purchase price dispute between a Moroccan and a Luxembourgish group in the telecoms industry in relation to the purchase of a mobile phone company in Francophone Africa (13 DIs, disputed amount €19m) (2019)

  • Independent expert on a purchase price dispute between a French and a Norwegian Group in the high tech industry in relation to the computation of an earn-out (5 DIs, EBITDA impact of disputed amount €1.5m) (2019)

Selected
expert experience

  • Expert witness in an ICC arbitration under Congolese law (Brazzaville) between the Congolese state and a junior mining company in relation to a mining permit (value $18m) (engaged by respondent) (2023–25)

  • Expert witness in an ICC arbitration under Congolese law (Brazzaville) between the Congolese state and a junior mining company in relation to a mining permit (value $5.3m) (engaged by respondent) (2023–25)

  • Expert witness in an ICC arbitration under Cameroonian law between the state and a junior mining company in relation to a mining permit (value $5.3m) (engaged by respondent) (2025)

  • Expert witness in an ad hoc arbitration under French and Spanish law between a train infrastructure company and two states in relation to the termination of a concession contract for a high-speed railway network between two countries (value €915m) (report issued) (engaged by claimant) (2024)

  • Expert witness in an ICC arbitration under French law between a Norwegian company and a US company in relation to an alleged breach in the performance of the US company in a farming contract for an oil permit in France (value €50m) (engaged by respondent) (2023–24)

  • Expert witness in an ICC arbitration under Swiss law between a Dubai-based company and an international tobacco company in relation to the severance of a distribution contract in a Middle Eastern country (value $50m) (engaged by claimant) (2023–24)

Selected
publications

  • Guitera, J-L. and Djanett, J-F. (2018), ‘Delay and Quantum: the Role of Delay Analysis Programmes and Financial Methods for the Computation of Costs and Damages in Construction Arbitration’, in S. Brekoulakis and D. Brynmore Tomas (eds), Global Arbitration Review Guide to Construction Arbitration, chapter 8.

Qualifications

  • Master in Accounting and Finance, Institut d’Etudes Politiques de Paris (Sciences Po), France

  • Master in Business and Tax Law, Université Paris II Assas, France

  • Qualified as an Expert-Comptable (Chartered Accountant) and Commissaire aux Comptes (Registered Auditor), France

  • Ancien auditeur de l’IHEDN, Paris, France

Back to top