Ernst & Young Société d'Avocats provides legal advisory services. It focuses on issues related to corporate restructuring, due diligence, employment risk management, value management, and corporate governance. The firm’s areas of expertise also include corporate tax, Value Added Tax (VAT), customs and excise, international mobility, corporate law, mergers and acquisitions, as well as employment and labor law, distribution and competition law, intellectual property, litigation, private wealth, banking and insurance law, and real estate. Ernst & Young was founded in 2003 and is based in Paris, France .