596.avi Link

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

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. 596.AVI

: Strengthening the ability of residence countries to tax mobile capital. 596.AVI

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

: 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