{
  "url": "https://openlegislation.uk/eu-directive-2016-1164",
  "json_url": "https://openlegislation.uk/eu-directive-2016-1164.json",
  "id": "eudr/2016/1164",
  "title": "Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market",
  "short_title": "Directive (EU) 2016/1164 laying down rules against tax avoidance practices that directly affect the…",
  "long_title": "Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market",
  "citation": "EU Directive 2016/1164",
  "type": "eudr",
  "year": "2016",
  "number": "1164",
  "version": "current",
  "date": "2016-07-12",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2016-1164/introduction",
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      "status": null,
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    },
    {
      "path": "chapter/I",
      "kind": "chapter",
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      "heading": "GENERAL PROVISIONS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
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      "heading": "Scope",
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      "parent": "chapter/I"
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      "path": "article/2",
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      "heading": "Definitions",
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      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "article/3",
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      "number": "3",
      "heading": "Minimum level of protection",
      "url": "https://openlegislation.uk/eu-directive-2016-1164/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/I"
    },
    {
      "path": "chapter/II",
      "kind": "chapter",
      "number": "II",
      "heading": "MEASURES AGAINST TAX AVOIDANCE",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/5",
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      "status": null,
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    },
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      "path": "article/6",
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      "url": "https://openlegislation.uk/eu-directive-2016-1164/article-6",
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      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Controlled foreign company rule",
      "url": "https://openlegislation.uk/eu-directive-2016-1164/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/II"
    },
    {
      "path": "article/8",
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      "heading": "Computation of controlled foreign company income",
      "url": "https://openlegislation.uk/eu-directive-2016-1164/article-8",
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      "status": null,
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    },
    {
      "path": "article/9",
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      "heading": "Hybrid mismatches",
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      "status": null,
      "parent": "chapter/II"
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      "status": null,
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    },
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      "path": "article/10",
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      "parent": "chapter/III"
    },
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      "heading": "Transposition",
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      "status": null,
      "parent": "chapter/III"
    },
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      "heading": "Entry into force",
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    },
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      "path": "article/13",
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      "heading": "Addressees",
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      "status": null,
      "parent": "chapter/III"
    }
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/eudr/2016/1164",
    "retrieved_at": "2026-11-01T15:21:34.247131+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."
}