| answer text |
<p>The UK supports the EU Anti-Tax Avoidance Directive, which requires all Member
States to adopt minimum standard rules that restrict the ability of large multinationals
to artificially lower their tax bills.</p><p> </p><p>The UK already has anti-avoidance
rules in place which in most cases meet or exceed the Directive’s requirements.</p><p>
</p><p>Finance Act 2019 introduced several technical changes which help ensure our
existing rules will be compliant with the approach taken by the Anti-Tax Avoidance
Directive by 1 January 2020.</p>
|
 |
