It's a big change.

這是一個很大的改變

Under the existing law, companies can only be held liable for facilitating evasion if the directors were involved.

目前的法規僅規定如果主管階層有涉入逃稅的情況時，公司須要負起刑事責任

The new rules will make a company liable even if a director had no idea about what was going on, unless it can show it had reasonable procedures in place to prevent it.

新的規定代表就算主管完全不知情，公司也一樣要負起責任。除非，公司有辦法證明他們有制定規章來預防員工逃稅

The goal is a change in culture and better controls.

這是為了改變逃稅的陋習與更嚴加控管逃稅的情況

The announcement has been seen as an attempt by David Cameron to regain the initiative after a week of intense scrutiny of his financial affairs.

大衛·卡麥隆自己的財政狀況在過去一週被人們放大檢視。這個法規可說是他奪回主動權的計畫

It also comes ahead of a summit he is holding next month, which is aimed at tackling corruption in all its forms.

它同時也替卡麥隆下個月的反各型態貪腐的會議鋪路

But the move was already in the pipeline.

這一步已然在進行中

It was originally announced just over a year ago as ministers sought to crack down on practices exposed by a Swiss tax evasion scandal.

制定這個法規的計畫早在一年前就宣布過了，當時個部長們正致力於打擊瑞士逃稅醜聞裡有牽連的公司

The new law will affect a wide range of companies, particularly those in the financial sector.

新的法規會影響到各和各業，尤其是金融業

Many will have to overhaul their procedures as they did with similar anti-bribery legislation in 2010.

它們將須修正自己的規定與章程，就如同他們在2010年面對反賄賂新法時所做的一樣

Some argue that British firms will be put at a disadvantage.

有的人認為英國公司會因此屈居弱勢

They say the aggressive approach taken by the U.S., for example, has put off some financial services firms from operating there.

他們援引美國的例子，說明美國積極的作法促使不少金融公司離開美國

The government has already made some changes to its original proposals that were welcomed by businesses.

政府目前已經針對原提案做了一些修正，而業界對這些改變的反應十分良好