This assignment delves into the UK's General Anti-Abuse Rule (GAAR) and its role in addressing international tax avoidance. It analyzes the GAAR's provisions, focusing on their effectiveness in countering tax arbitrage strategies that exploit inconsistencies between national tax laws. The discussion also encompasses the importance of global cooperation and double taxation agreements in combating cross-border tax evasion. Additionally, the assignment considers critical perspectives from organizations like ICAEW and CIOT regarding the UK's role in international tax regulation.