Hugh Ault retired from active teaching duties in the spring of 2012. 

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 taught 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)
appeared in 2010 and a Chinese translation was published by Peking University Press in
2013. Professor Ault was formerly Senior Advisor to the Organization for Economic
Cooperation and Development (OECD) Centre for Tax Policy and Administration (1997-2012).
He is currently Visiting Research Scholar at the Max Planck Institute for Tax Law and
Public Finance in Munich and Senior Visiting Fellow at the University of Stockholm Centre
for Commercial Law. He is also serving as a Consultant to the United Nations Financing
for Development Office (FfoDO), involved in work on strengthening developing country tax
systems. 

Books

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Comparative Income Taxation: A Structural Analysis (with Brian J. Arnold) (2010)

The purpose of this book is to compare different solutions adopted by nine industrialized countries...

 

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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...

 

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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...

 

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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

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Dispute resolution: The Mutual Agreement Procedure, United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (2013)
 

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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)
 

Articles

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Some Reflections on the OECD and the Sources of International Tax Principles, Tax Notes International (2013)

This article is the revised text of a lecture held on May 2, 2013, at...

 

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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...

 

Selected Professional Activities

International Tax Developments and Family Businesses, Funds, Foundations and Families, Stiftelsen Foretagsjuridik (2013)
 
Some Reflections on the OECD and the Sources of International Tax Principles, Max Planck Institute for Tax Law and Public Finance (2013)