596.avi

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

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

AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP 596.AVI

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

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 Learn more LEONARDO AGUIRRA DE ANDRADE - Teses

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

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

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.