: Strengthening the ability of residence countries to tax mobile capital.
: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions 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
: Establishing a baseline tax rate to curb harmful competition between nations. 596.AVI
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.
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