{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018.json",
  "id": "ukdsi/2018/9780111168127",
  "title": "The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018",
  "short_title": "Double Taxation Relief (Base Erosion and Profit Shifting) 2018",
  "long_title": "The Schedule to the Order contains an Agreement (“the Arrangements”) between the United Kingdom of Great Britain and Northern Ireland and 77 other jurisdictions to implement tax treaty related measures to prevent base erosion and profit shifting. The Order brings the Arrangements into effect.",
  "citation": "Draft 2018, ISBN 9780111168127",
  "type": "ukdsi",
  "year": "2018",
  "number": "9780111168127",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Double taxation and international enforcement arrangements to have effect",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2018-03-28",
      "size": 271593,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/pdf/ukdsi_9780111168127_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111168127/pdfs/ukdsi_9780111168127_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2018-03-28",
      "size": 50896,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/pdf/ukdsiem_9780111168127_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111168127/pdfs/ukdsiem_9780111168127_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2010/8",
      "title": "Taxation (International and Other Provisions) Act 2010",
      "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
      "provisions": [
        "section/2"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111168127",
    "retrieved_at": "2026-10-30T15:04:52.267607+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."
}