The branches implanted in foreign countries are more autonomous than branches situated in some country as the parent Company. They evolve in a different legal environment and consequently the links with the parent Company are distended. The Court of the State of reception of the branch is competent and laws of this Country are applicable. But the laws of the host country are not the only ones to be applicable. The cohabitation between territoriality and extraterritoriality of the laws can give rise either to conflicts or the situations of fraud. In the absence of cooperation between States the branches witch are forms of brilliance exterior of the Company are transformed into instruments to have a practice not only forum shopping but also law shopping and tax shopping.
