In the post-pandemic landscape, international companies, entrepreneurs and investors face new choices about where to locate their headquarters, executives, employees and production, as well as themselves and their families. All the key metrics of the past are in flux. Corporate tax arbitrage is coming under fire and a proposed new global flat tax will change the pecking order of advantageous jurisdictions. Then, of course, there are key considerations such as remote work, the now undeniable impact of climate change, fluctuating property markets and healthcare security.