Claire Kennedy is on cover of the April/May issue of Lexpert magazine. Claire comments in the feature story on "Tax Competition Returns" which looks at the impact heightened international tax competition would have on Canada. Claire says, “The UK has lowered taxes and we’re going to see tax reform of some kind in the U.S. as well. Any cut in the corporate tax rate in the U.S., whatever form it takes, will be a challenge because we’re a small, open economy that is very close geographically to the U.S. but has still managed to enjoy an economic advantage because of our lower corporate tax regime.”