Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including:
: Strengthening the ability of residence countries to tax mobile capital. 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 Avi-Yonah typically advocates for a more robust multilateral
: Establishing a baseline tax rate to curb harmful competition between nations. For legal advice, consult a professional
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: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.
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