The Notion of Effective Place of Management: An Unsatisfactory Decision

C&G Partner Franck Le Mentec authored "Notion de siège de direction: une décision insatisfaisante" (The Notion of Effective Place of Management: An Unsatisfactory Decision) for edition n. 20 of Revue de Droit Fiscal (Tax Law Review) on recent jurisprudence regarding corporate tax based on effective headquarters and permanent establishment in France.