596.avi

: 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.

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

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. : Governments lowering their tax rates to attract

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

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

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