596.avi Today

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

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

: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. 596.AVI

The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596

Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: In this paper, Avi-Yonah argues that the current

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

: Strengthening the ability of residence countries to tax mobile capital. Core Argument of Paper No

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