The EU Anti-avoidance Tax Directive (2016/1164(EU

Critically appraise the EU Anti-avoidance Tax Directive (2016/1164(EU). The focus of the assignment must be on the relevant supra-national body’s
attempt, with respect to the EU Anti-avoidance Tax Directive (2016/1164(EU), to develop effective frameworks for the treatment of cross border
taxation issues now and in the future international tax challenges of the digital economy. The appraisal should be concisely written given the word
limitation. Please focus on that.
Clearly state the effective frameworks and address the treatment of cross border taxation issues now and in the future.
You should also demonstrate your ability to draw a sound conclusion which is underpinned by the content of your essay, do not add any new things to
it.
Make recommendations based on the cross border taxation issues found.
The assignment should be in an essay format (must be in academic writing style with references) Harvard style
You should demonstrate your ability to reflectively assess and synthesise (rather than just describe issues) and produce a well- structured essay.