The EU Anti-Tax Avoidance Directive established in June 2016 laid down extensive guidelines against tax evasion

The EU Anti-Tax Avoidance Directive established in June 2016 laid down extensive guidelines against tax evasion

The EU Anti-Tax Avoidance Directive established in June 2016 laid down extensive
guidelines against tax evasion, which has a profound impact on internal markets (Cédelle, 2016,
n.p). The EU Anti-Tax Avoidance Directive was designed to support the rule on hybrid
mismatches. Initially, the law on hybrid mismatches existed to prevent a company's tax
avoidance through the exploitation of national mismatches. The EU Anti-Avoidance Tax

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