As well as discussing the UK implications of Brexit, the article necessarily also considers the corresponding situation in the jurisdictions of the EU member states.

The European Union (Withdrawal) Act 2018 converts the body of EU law existing at the end of the 31 December 2020 transition period into UK domestic law (retained EU Law). This body of law includes those UK tax laws made for the purposes of implementing EU obligations (principally, freedom of establishment and, to a lesser extent, free movement of capital).