How to Please Your Sweethearts When You Are Divorcing: The UK Government’s Ability to Offer Incentives to Foreign Investors After Brexit

European State Aid Law Quarterly
December 12, 2016

Simon Hirsbrunner authored an article titled “How to Please Your Sweethearts When You Are Divorcing: The UK Government’s Ability to Offer Incentives to Foreign Investors After Brexit” for the European State Aid Law Quarterly.  The article, published on December 12, 2016, explores the possible routes the UK government may take to continue attracting inward investment once it ceases to be a member of the European Union.  It examines the compatibility of such measures with EU State aid and WTO anti-subsidy rules.  By drawing on past experience and current bilateral relationships with third countries, the article concludes that, even after Brexit, the UK will likely be subject to State aid control. In light of the current global trend to combat tax avoidance, the UK may also find itself subject to stringent rules on corporation tax, narrowing its remit for attracting investment through advantageous tax measures.

The full article can be read at the European State Aid Law Quarterly (subscription required).