596.avi Apr 2026

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.

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

: Establishing a baseline tax rate to curb harmful competition between nations. You can find further discussion or related papers

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

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

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

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