France: the tax residence of companies

Article Abstract:

French taxation law creates difficulties for multinational companies for its failure to recognize the concept of residence with regard to finance. The situation is more complicated when dual residence exists as French law prefers to use the concept of territoriality when deciding which taxation laws should be applied to business accounts. The globalisation of business and increasing use of technology will require all countries to re-assess their taxation law to make it more financially beneficial for firms to trade within their borders.

Business, France

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Offshore regime: viable opportunity in international tax planning or harmful tax competition?

Article Abstract:

The establishment of Hungary's offshore tax regime in 1993 was specifically designed to attract foreign investors who deal with other countries besides Hungary. The offshore taxation regime is one of the most financially beneficial in Europe, being designed to encourage foreign investment. A reform of the taxation regime has been implemented as of January 1999, making it easier and financially more beneficial for firms to establish and operate headquarter in Hungary.

International Affairs, European Community, Foreign investments, Hungary, Tax havens

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