596.avi May 2026

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

: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions 596.AVI

In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: 596 : Governments lowering their tax rates to

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 : Establishing a baseline tax rate to curb

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

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.

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