The corporate domicile: is the "real seat" theory always pertinent?


Journal of Business Law

2015, vol. 8, pp.620-633

Départements : Droit et fiscalité, GREGHEC (CNRS)

Mots clés : Companies, Company incorporation, Comparative law, Domicile, EU law, France, Netherlands, Place of effective management, Registered offices, United States

Discusses the different rules used in jurisdictions such as France, the UK, the US and the Netherlands concerning a company's registered office, and whether the "real seat" theory or the incorporation theory is now most influential. Reviews the continuing relevance of the real seat in many EU states, its key features, and its application in case law. Examines the factors contributing to the growing influence of the incorporation theory in Europe.