596.avi

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

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

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

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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. Avi-Yonah typically advocates for a more robust multilateral

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 For legal advice, consult a professional

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