In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena:
: Strengthening the ability of residence countries to tax mobile capital. 596.AVI
Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: In this paper, Avi-Yonah argues that the current
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. In this paper
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
: Establishing a baseline tax rate to curb harmful competition between nations.