In order to remain competitive today, multinational companies (MNCs) have several options, including choosing the most advantageous location economically for their various operations. The strategic decision regarding where to locate the headquarters is one of the key issues. One important – but not the only – reason to move headquarters and other core operations are changes in the tax system. Lately, many governments have been discussing or even implementing more stringent tax laws, which is another incentive for companies to take a careful look at their current location.
