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

The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596 596.AVI

Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: You can find further discussion or related papers

: Strengthening the ability of residence countries to tax mobile capital. For legal advice, consult a professional

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.

AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP

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