596.avi < 2025 >

: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions

: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.

: Strengthening the ability of residence countries to tax mobile capital. 596.AVI

In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena:

Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: 596.AVI

: Establishing a baseline tax rate to curb harmful competition between nations.

: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context 596.AVI

You can find further discussion or related papers by Reuven S. Avi-Yonah on academic repositories like SSRN or the University of Michigan Law School faculty page.

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