Paper's abstract

Benoît Delaunay, Head Office Optimization
The question of where a company locates its head office has, in recent years, gained considerable importance in international tax law. Assuming the definition of the effective place of management has been clarified and distinguished from a perma-nent establishment, the point in optimizing the Head Office’s choice today essentially means moving to healthier climes. The answers given by law differ according to whether the transfer is made inside or outside the European Union.

Key Words : siège, droit fiscal, optimisation
t. 56, 2013 : p. 3-14

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