AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP
: Strengthening the ability of residence countries to tax mobile capital.
: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. 596.AVI
: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context
: Establishing a baseline tax rate to curb harmful competition between nations. AI responses may include mistakes
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
: 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
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: