In recent years, the UK has been tasked with implementing various tax rules which have been negotiated and agreed at the international level, albeit in very different circumstances, namely the EU Anti-Tax Avoidance Directive (ATAD) and the OECD led Multilateral Instrument (MLI).

Despite the freedom to design tax rules brought about through the UK leaving the European Union, the UK nevertheless has faithfully implemented the rules in ATAD, a point which is actually not surprising when one looks at the role the UK played in the BEPS project and the choices subsequently taken when it came to implementing of MLI into UK domestic law.

My own analysis of the UK’s implementation of these two initiatives can be found in two recently published pieces: an article in Intertax (‘The UK’s implementation of ATAD’ (2021) 49(11) Intertax 938) and a chapter in an IBFD edited collection The Implementation and Lasting Effects of the Multilateral Instrument.

If you would like a copy of either, please email me at stephen.daly@kcl.ac.uk.