596.avi May 2026

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

Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: 596.AVI

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

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