Professor Ault is a specialist in taxation with an emphasis on international tax issues. He has been visiting professor at a number of foreign universities, most recently serving as Distinguished Visiting Professor at Gakushuin University in Tokyo, Japan. He was a Fulbright Exchange Professor at the University of Stockholm, where he received an honorary Juris Doctor degree in 1994. In 2003 he also received an honorary doctor of law degree from Katholieke Universiteit Leuven, Belgium, in recognition of his academic contributions in international and comparative tax law. He teaches courses in business and international taxation as well as tax policy. Professor Ault has written numerous books and articles on tax issues. The third revised edition of his book Comparative Income Taxation: A Structural Analysis (Kluwer/Aspen) will appear in January, 2010. He is currently Senior Advisor to the Organization for Economic Cooperation and Development’s Centre for Tax Policy and Administration and splits his time between Boston and Paris. He is also Senior Visiting Fellow at the University of Stockholm Centre for Commercial Law.
Books
Introduction to United States International Taxation (with James R. Repetti and Paul R. McDaniel) (2005)
The 2005 edition of this well-known reference work for the tax community provides an introduction...
Comparative Income Taxation: A Structured Analysis. 2nd edition (with Brian J. Arnold), Boston College Law School Faculty Papers (2004)
This work presents a comparative analysis of some of the structural and design issues which...
Federal Income Taxation: Cases and Materials (with Paul R. McDaniel, Martin J. McMahon Jr, and Daniel L. Simmons) (1998)
Supplemented by 2000 Supplement: Federal Income Taxation: Cases and Materials, 4th ed., by McDaniel, Ault,...
Contributions to Books
Current Developments in Procedures for the Resolution of International Tax Disputes, Vision of Taxes Within and Outside European Borders: Festschrift in Honor of Prof. Dr. Frans Vanistendael (2008)
Taxation of Income from Mobil Capital: Some Recent International Developments, Festkrift fur Gustaf Lindencrona (2003)
Arbitration in International Tax Matters: Some Structural Issues, Liber Amicorum Sven-Olof Lodin (2001)
Tax Competition: What (If Anything) To Do About It?, Staaten und Steuern : Festschrift für Klaus Vogel zum 70. Geburtstag (2000)
Tax Simplification from a Comparative Point of View, International Studies in Taxation : Law and Economics: Liber Amicorum Leif Muten (1999)
Articles
Taxation and Non-Discrimination: A Reconsideration (with Jacques Sasseville), World Tax Journal (2010)
2008 OECD Model: The New Arbitration Provision, Bulletin for International Taxation (2009)
New Art. 25(5), added to Art. 25 (Mutual agreement procedure) of the OECD Model as...
Reflections on the Role of the OECD in Developing International Tax Norms, Brooklyn Journal of International Law (2009)
On September 8–9, 2008, the Organisation for Economic Cooperation and Development (“OECD”) held a Special...
Japanese CFC Rules Consistent with Treaty, Court Holds (with Mitsuhiro Honda), Tax Notes International (2008)
In a practice article, Mitsuhiro Honda and Hugh J. Ault comment on a Tokyo High...
Improving the Resolution of International Tax Disputes, Florida Tax Review (2005)
The dramatic increase in international trade and investments and related phenomena under the general heading...
Presentations