Rules on publicly-funded business grants will be tightened in Scotland after calls to stop state cash vanishing into tax havens.
The Record can reveal the plan after Nicola Sturgeon heaped praise on Denmark for cutting support where cash might disappear offshore.
The Scottish Government does not have the power to change the rules on Treasury coronavirus bailout packages. But the devolved administration is responsible for vast sums of public cash funnelled to private enterprises across the country.
On Thursday, a £100 million package of Scottish emergency coronavirus grant support opened to applications from small and medium enterprises.