Various UK anti-avoidance regimes do not comply with freedom of establishment. The government is amending or re-writing these regimes to make them compliant. In doing so, it is making extensive use of economic concepts in line with OECD transfer pricing and profit allocation principles. The CJEU has accepted that the arm’s length principle is suitable for testing whether transfer pricing and thin cap regimes comply with EU law. It remains to be seen whether it will accept OECD profit allocation principles for the purposes of CFC and other anti-avoidance regimes.