: Strengthening the ability of residence countries to tax mobile capital.
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
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: : Strengthening the ability of residence countries to
: Strengthening the ability of residence countries to tax mobile capital.
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.
In this paper, Avi-Yonah argues that the current international tax regime is increasingly threatened by two related phenomena: