596.avi May 2026

: Establishing a baseline tax rate to curb harmful competition between nations.

In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: 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. : Establishing a baseline tax rate to curb

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

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

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