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

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. The most cited work under this designation is

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

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