In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena:
AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP 596.AVI
Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: In this paper, Avi-Yonah argues that the current
: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions In this paper
: Establishing a baseline tax rate to curb harmful competition between nations.
: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.
: Strengthening the ability of residence countries to tax mobile capital.
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena:
AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP
Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including:
: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions
: Establishing a baseline tax rate to curb harmful competition between nations.
: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.
: Strengthening the ability of residence countries to tax mobile capital.