: Establishing a baseline tax rate to curb harmful competition between nations.
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena:
: 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
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. : Establishing a baseline tax rate to curb
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 Core Argument of Paper No
: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions
© 2026 GCatholic.org
|