: Strengthening the ability of residence countries to tax mobile capital.
: Establishing a baseline tax rate to curb harmful competition between nations. 596.AVI
: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions : Strengthening the ability of residence countries to
Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: 596.AVI