Jonathan Hare is an international tax partner at PwC. He chairs the UK firm’s EU Direct Tax Group and leads the firm’s response to EU developments such as state aid. He sits on PwC’s European network’s EU Technical Committee and State Aid Working Group. He also worked in the US for three years, heading up PwC’s UK tax desk in New York. Email: jonathan.hare@uk.pwc.com; tel: 020 7804 6772.