INTRODUCTION Contributed by: Babette Märzheuser-Wood, Dentons
Conclusion No guidebook can replace due diligence and advice from specialist local counsel with experience in fran - chising.
Some countries have an excellent network of double tax treaties enabling franchisors to reduce the amount of withholding taxes that they have to pay. For compa - nies that franchise internationally on a broad basis, it is therefore important to consider where the franchisor entity should be based.
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FRANCHISING 2026
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