596.avi Here

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

: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context 596.AVI

: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. Avi-Yonah typically advocates for a more robust multilateral

: Establishing a baseline tax rate to curb harmful competition between nations. AI responses may include mistakes

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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

In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: