# 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, Article 3: Minimum level of protection

Extent: E+W+S+N.I.

This Directive shall not preclude the application of domestic or agreement-based provisions aimed at safeguarding a higher level of protection for domestic corporate tax bases.

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Source: https://www.legislation.gov.uk/eudr/2016/1164/article/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2016-1164/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.