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Statutory Instruments

2018 No. 630

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018

Made

23rd May 2018

At the Court at Buckingham Palace, the 23rd day of May 2018

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010( 1 ) and approved by resolution of that House.

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—

Citation

1. This Order may be cited as the Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018.

Double taxation and international enforcement arrangements to have effect

2. It is declared that—

(a) The arrangements specified in the Convention set out in the Schedule to this Order have been made;

(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

(c) It is expedient that those arrangements should have effect.

Ceri King

Deputy Clerk of the Privy Council

Article 2

SCHEDULE

( 1 )

1. Citation

2. Double taxation and international enforcement arrangements to have effect

SCHEDULE

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Double Taxation Relief (Base Erosion and Profit Shifting) Order 2018 (2018/630)

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