: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services.
: 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
Avi-Yonah typically advocates for a more robust multilateral framework to address these issues, including: : Governments lowering their tax rates to attract
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: Strengthening the ability of residence countries to tax mobile capital.