The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018
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.
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Lifecycle
Department
Made
23 May 2018
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Comes into force
TBC
Enabling power
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, orders as follows—
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