The only benefit given by the state in exchange for “headquarters” is employing a certain number of people at a certain income. But if all your payroll stays somewhere else, then what could possibly be the incentive for tax breaks?
"To secure the latest corporate retention project, the State of Louisiana offered CenturyLink a competitive incentive package that includes an annual performance-based grant, subject to company payroll performance. In addition, the agreement creates funding for information technology faculty, curricula and education at Louisiana Tech University, where the state has supported the Clarke M. Williams Professorship in Telecommunications in honor of the company’s founder."
https://news.lumen.com/2019-04-02-Gov-Edwards-And-Centurylin...
> subject to company payroll performance.