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
: Establishing a baseline tax rate to curb harmful competition between nations. In this paper, Avi-Yonah argues that the current
: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context In this paper
: Strengthening the ability of residence countries to tax mobile capital.