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There are various aspects that can play a significant role when choosing a jurisdiction for establishing your international headquarters, such as the local tax regime, the flexibility of the corporate law system, the business environment and infrastructure. International headquarters are generally established to actively manage the operations of (foreign) subsidiaries, which could be combined with active operations and/or financing and licensing activities.

The aim of this comparison is to give a general overview of the main tax aspects related to establishing headquarters in the most common jurisdictions in Asia, Europe and the Middle East.


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