596.avi -

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: 596.AVI

: Establishing a baseline tax rate to curb harmful competition between nations. The most cited work under this designation is

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

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

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