{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018/article-2.json",
  "legislation": "ukdsi/2018/9780111168127",
  "legislation_title": "The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-base-erosion-and-profit-shifting-order-2018",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation and international enforcement arrangements to have effect",
  "text": "It is declared that—\n(a) The arrangements specified in the Convention set out in the Schedule to this Order have been made;\n(b) The arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of territories outside of the United Kingdom; and\n(c) It is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111168127/article/2",
    "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."
}