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Weighing up the competitiveness of different jurisdictions from a corporate tax perspective requires a nuanced analysis. Sarah Osprey (Slaughter and May) sets out the key factors to consider and explains why, with tax, it is rare to find a jurisdiction that is a clear winner.
New relationship, new rules.
Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke. 
The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).
Sara Luder and Charles Osborne (Slaughter and May) examine the tax issues when choosing the location of a holding company.
Stephen Quest, the Director-General for Taxation and Customs Union in the European Commission, reflects on EU tax policy during the Juncker Commission and the priorities and challenges for the years ahead.

Christina HJI Panayi (Queen Mary University of London) identifies the main EU tax developments in 2016, including the anti-tax avoidance package, decisions in state aid cases, the reform of corporate tax and the relaunch of the common consolidated corporate tax base.

Chris Morgan (KPMG) assesses the latest developments that matter in the international tax arena.

The European Commission’s Anti-Tax Avoidance Directive shows that the Commission clearly doesn’t trust member states of the EU to implement the OECD’s BEPS 2015 recommendations, write Zoe Wyatt & Tom Wesel (Milestone International Tax Partners). 

75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.