This panel will consider how tax incentives are key criteria affecting international start-up talent attractiveness within the framework of an increasing competition between jurisdictions. Regarding the creation of the start-ups, beyond the anticipation of the personal tax situation of the founders and the institutional investors financed their growth once the start-up reaches maturity to go to market or is sold, the recent developments and trends in international and domestic tax laws are also likely to impact the start-ups structuring and financing.
 
Lots of jurisdiction provide for tax incentives related to research and development (R&D) but also for tax exemption regimes available sometimes for many years, which, in practice, may trigger heavy tax audits on the tax incentive regimes thus granted. Therefore, this panel will discuss such issues as practical considerations that star-up founders and institutional investors should be aware of from the perspective of practitioners in multiple jurisdictions.