A "vigorous approach" to combating tax avoidance was promised by the Finance Secretary as he published a Bill to establish a new collection authority.
John Swinney said the Revenue Scotland and Tax Powers Bill sets out the legal framework for collecting two new devolved taxes and an "anti-avoidance rule".
He said: "This Government will take a distinctly Scottish approach to taxation, including a vigorous approach to combating tax avoidance.
"We firmly believe that decisions about Scotland's taxes should be taken by the people of Scotland."
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