: Establishing a baseline tax rate to curb harmful competition between nations.
: Strengthening the ability of residence countries to tax mobile capital. 596.AVI
AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP : Establishing a baseline tax rate to curb
The most cited work under this designation is , which examines how multinational corporations exploit differences between national tax systems. Core Argument of Paper No. 596 596.AVI
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: