{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-romania-order-2025/note",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-romania-order-2025/note.json",
  "legislation": "ukdsi/2025/9780348273601",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Romania) Order 2025",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-romania-order-2025",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe Schedule to this Order contains a Convention and Protocol (“the Arrangements”) between the United Kingdom and Romania for the elimination of double taxation with respect to taxes on income and on capital, the prevention of tax evasion and avoidance, and assisting international tax enforcement. This Order brings the Arrangements into effect.\nArticle 1 provides for citation and article 2 makes a declaration as to the effect and contents of the Arrangements.\nThe Arrangements aim to eliminate the double taxation of income and gains arising in one state and paid to residents of the other state. This is done by allocating the taxing rights that each state has under its domestic law over the same income and gains, and by providing relief from double taxation. There are also specific measures which combat discriminatory tax treatment and provide for assistance in international tax enforcement.\nThe Arrangements will enter into force on the date of the later of the notifications by each state of the completion of its domestic procedures and will take effect in each state in accordance with Article 28 of the Convention.\nIn accordance with paragraph 3 of Article 28, the Arrangements replace a previous Convention between the United Kingdom and the Socialist Republic of Romania (as it then was) set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Romania) Order 1977 (“the 1975 Convention”). In accordance with paragraph 4 of that Article, individuals entitled to benefits under Article 22 (professors, teachers and research workers) of the 1975 Convention when the Arrangements come into force continue to be so entitled as though the 1975 Convention remains in force.\nThe date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.\nA Tax Information and Impact Note has not been produced for the Order as it gives effect to a double taxation agreement. Double taxation agreements impose no obligations on taxpayers. They seek to eliminate double taxation and fiscal evasion.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348273601/note",
    "retrieved_at": "2026-10-30T14:38:52.075243+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}