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Previous	OP 2141/2006/4-4 The 2005 Leiden Forum on recent and pending direct taxation cases beforethe European Court of Justice	OP 2141/2006/5-1 The impact of european law on the relations with third countries in the field of direct taxation	OP 2141/2006/5-2 Cross - border tax issues of pension	OP 2141/2006/5-3 The transfer of the registred office of a European company	OP 2141/2006/5-4 German Supreme Tax Court limits the scope of the german anti - Treaty shopping rule and redefines substance requirements for foreign companies	OP 2141/2006/5-5 The new tax regime for expatriates in Spain	OP 2141/2006/5-6 Tax evasion, tax avoidance and tax planning	Next

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The transfer of the registred office of a European company some tax thoughts from french perspective Daniel Gutmann