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In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena:

: Governments lowering their tax rates to attract foreign investment, leading to a "race to the bottom" that can deplete public services. 596.AVI

AI responses may include mistakes. For legal advice, consult a professional. Learn more LEONARDO AGUIRRA DE ANDRADE - Teses USP In this paper, Avi-Yonah argues that the current

: Improving transparency between jurisdictions to identify and close arbitrage loopholes. Related Scholarly Context In this paper