Thursday, February 6, 2014
Reuven S. Avi-Yonah (Michigan) has posted several tax papers on SSRN:
- Is it Time to Coordinate Corporate Tax Rates? A Note on Horst
- IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?
- The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There)
- No Country is an Island: Is a Radical Rethinking of International Taxation Needed?
- Splitting the Unsplittable: Toward a Formulary Approach to Allocating Residuals Under Profit Split