<Table> <Tr> <Td> </Td> <Td> This article includes a list of references, but its sources remain unclear because it has insufficient inline citations . Please help to improve this article by introducing more precise citations . (January 2014) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article includes a list of references, but its sources remain unclear because it has insufficient inline citations . Please help to improve this article by introducing more precise citations . (January 2014) (Learn how and when to remove this template message) </Td> </Tr> <P> Headquarters (commonly referred to as HQ or HD) denotes the location where most, if not all, of the important functions of an organization are coordinated . In the United States, the corporate headquarters represents the entity at the center or the top of a corporation taking full responsibility for managing all business activities . In the United Kingdom, the term head office is most commonly used for the HQs of large corporations . The term is also used regarding military organizations . </P> <P> A headquarters is the entity at the top of a corporation that takes full responsibility for the overall success of the corporation, and ensures corporate governance . The corporate headquarters is a key element of a corporate structure and covers different corporate functions such as strategic planning, corporate communications, tax, legal, marketing, finance, human resources, information technology, and procurement . This entity includes the chief executive officer (CEO) as a key person and his or her support staff such as the CEO office and other CEO - related functions; the "corporate policy making" functions, including all corporate functions necessary to steer the firm by defining and establishing corporate policies; the corporate services encompassing activities that combine or consolidate certain enterprise - wide needed support services, provided based upon specialized knowledge, best practices, and technology to serve internal (and sometimes external) customers and business partners; and the bidirectional interface between corporate headquarters and business units . </P>

What is the difference between head office and headquarters
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