Avi-Yonah Posts Tax Papers on SSRN

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