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

: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions

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

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

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 May 2026

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

: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions

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

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

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: