596.avi Link

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

: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. 596.AVI

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

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

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.