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Relocating and outsourcing has always been part of multinational companies’ life. Since they are generally involved in many cross-border transactions, they regularly consider the delocalization option for economic, fiscal, or politic reasons. However, observers agree that the phenomenon of tax-motivated relocation has recently intensified. Among the reasons for this trend, increasing tax competition between countries, each trying to attract foreign investments to its respective territory via various tax incentives, is undeniably part of the process. This is why supranational institutions such as the Organization for Economic Cooperation and Development (OECD) or the European Commission recently introduced various initiatives to fight tax-motivated relocation. It seems therefore likely that in the near future, such restructuring should be primarily motivated by valid economic reasons.