: Corporations taking advantage of discrepancies between different countries' tax laws to reduce their overall tax liability—often resulting in "double non-taxation." Proposed Solutions
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: 596.AVI
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
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
: Strengthening the ability of residence countries to tax mobile capital.