596.avi | AUTHENTIC 2026 |

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

: Establishing a baseline tax rate to curb harmful competition between nations. 596.AVI

In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: : Strengthening the ability of residence countries to

: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context 596.AVI

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.

Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: