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,...

 
Federal Income Taxation of Business Organizations (with Paul R. McDaniel, Martin J. McMahon Jr, and Daniel L. Simmons) (1997)

Supplemented by 1998 Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault,...

 

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Federal Income Taxation of Corporations (with Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons) (1997)

Supplemented by 1998 Supplement: Federal Income Taxation of Corporations, by McDaniel, Ault, McMahon and Simmons....

 
Federal Income Taxation of Partnerships and S Corporations (with Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons) (1997)

Supplemented by 1998 Supplement: Federal Income Taxation of Partnerships and S Corporations. 2nd ed., by...

 
Federal Income Taxation, Cases and Materials (with Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons) (1994)

Supplemented by 1995 Supplement to Federal Income Taxation, Cases and Materials. 3rd ed., by McDaniel,...

 
Federal Income Taxation of Business Organizations (with Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons) (1991)

Supplemented by 1991 Supplement to Federal Income Taxation of Business Organizations, by McDaniel, Ault, McMahon,...

 
Federal Income Taxation of Partnerships and S Corporations (with Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons) (1990)

Supplemented by 1991 Supplement to Federal Income Taxation of Partnerships and S Corporations, by McDaniel,...

 
Introduction to United States International Taxation (with Paul R. McDaniel) (1981)

Introduction à la Fiscalité Internationale Américaine, translated by Arthur Young and Company, 1982.

 
Introduction to United States International Taxation (with Paul R. McDaniel) (1977)
 
[commentators and translators] The German Corporation Tax Reform Law 1977 (with Albert J. Rädler) (1976)

Translation of Körperschaftsteuerreformgesetz 1977. Frankfurt: Alfred Metzner, 1976.

 
Federal Wealth Transfer Taxation: Cases and Materials (with Stanley S. Surrey, William C. Warren, and Paul R. McDaniel) (1972)

(Volume 1 supplemented by 1975 Supplement to Federal Income Taxation: Cases and Materials, volume 1,...

 

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)
 

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Tax Competition: What (If Anything) To Do About It?, Staaten und Steuern : Festschrift für Klaus Vogel zum 70. Geburtstag (2000)
 

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Tax Simplification from a Comparative Point of View, International Studies in Taxation : Law and Economics: Liber Amicorum Leif Muten (1999)
 
The Role of the OECD Commentaries in the Interpretation of Tax Treaties, Essays on International Taxation (1993)

An updated version appears inIntertax 4 (April 1994): 144-148.

 
Taxing International Income: An Analysis of the U.S. System and its Economic Premises (with David F. Bradford), Taxation in the Global Economy (1990)
 
Family Taxation in the United States: The Choice of Taxable Unit, Famille, Etat et Sécurité Economique d'Existence/Family, State and Individual Economic Security (1988)
 
Tax Aspects of International Reorganizations and Liquidations: The United States, Multinational Corporations: Investments, Technology, Tax, Labor, and Securities: European, North and Latin American Perspectives (1986)
 
Fremdfinanzierung von Kapitalgesellschäften durch Anteilseigner im Steuerrecht der USA, Fremdfinanzierung von Kapitalgesellschäften durch Anteilseigner (1982)
 

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Möglichkeiten und Grenzen der Übertragung von Einkunftsquellen nach Amerikanischem Steuerrecht, Übertragung von Einkunftsquellen im Steuerrecht: Möglichkeiten und Grenzen der Einkommensverlagerung durch Nießbrauch, Beteiligung und Darlehen mit einem Rechtsvergleichenden Teil (1978)
 
Present Legislation and a Rational Structure for the Operation of the Credit Mechanism, Proceedings of a Conference on the Foreign Tax Credit (1978)
 

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The Importance of Comparative Law in Legal Education: United States Goals and Methods of Legal Comparisons (with Mary Ann Glendon), Law in the United States of America in Social and Technological Revolution (1974)

This Essay discusses the gradual changes occurring within legal education, which are finding wide acceptance...

 
Professional Corporations in Massachusetts (with James W. Smith), Massachusetts Corporation Law with Federal Tax Analysis (1963)

These pages reflect the contribution of Professors Ault and Smith to the 1969 revision of...

 

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...

 
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...

 
Review of Foundations of International Income Taxation, by Michael Graetz, Bulletin for International Fiscal Documentation (2004)
 

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The Importance of International Cooperation in Forging Tax Policy, Brookings Journal of International Law (2001)
 
Le travail accompli par l'OCDE et son esprit, Revue internationale de droit économique (1999)
 

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The OECD's Report on Harmful Tax Competition (with Joann M. Weiner), National Tax Journal (1998)

In response to pressures created by the increasing globalization of the world economy, the OECD...

 

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Corporate Integration, Tax Treaties, and the Division of the International Tax Base: Principles and Practices., Tax Law Review (1992)

In this Article, Professor Ault begins with an examination of the evolution of treaty principles...

 
Foreign Tax Provisions of H.R. 3838 (with Stanford G. Ross and Gerard M. Brannon), Tax Notes (1986)
 

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The Reagan Tax Plan Viewed Internationally (with Alan W. Granwell and Philip T. Kaplan), Journal of Strategy in International Taxation (1985)
 
The Unitary Tax Controversy: Federalism, Treaties and International Tax Relationships, Revue de Droit des Affaires Internationales (1985)
 
Review of Multistate and Multinational Estate Planning by Jeffrey A. Schoenblum, International Journal of Legal Information (1983)
 
Germany: Thin Capitalization Revisited (with Philip T. Kaplan), Journal of Corporate Taxation (1982)
 
United Kingdom: Tax Avoidance and the Courts (with Philip T. Kaplan), Journal of Corporate Taxation (1982)
 
United States: More on Unitary Taxation of Multinational Groups, Journal of Corporate Taxation (1982)
 
Belgium: Entity Classification (with Philip T. Kaplan), Journal of Corporate Taxation (1981)
 
Germany: Developments concerning 'Thin Capitalization' (with Philip T. Kaplan), Journal of Corporate Taxation (1981)
 
Subpart F à la Française [French attitude to tax havens] (with Philip T. Kaplan), Journal of Corporate Taxation (1981)
 
Foreign Executives Working in the United States: The Community Property Election (with Philip T. Kaplan), Journal of Corporate Taxation (1980)
 
Nondiscrimination Clauses and State Taxation, Journal of Corporate Taxation (1980)
 
Treaty Limitations on U.S. Entity Classification Issues, Journal of Corporate Taxation (1980)
 
Steuern in den USA, Steuerberater-Jahrbuch (1979)
 
International Issues in Corporate Tax Integration, Law and Policy in International Business (1978)
 
Lehre und Forschung im Steurrecht in den USA, Steuer und Wirtschaft (1975)
 
Germany: Loss Companies, Intertax (1974)
 
Professional Corporations - Recent Developments, Massachusetts Law Quarterly (1969)
 
The Corporate Professional - United States v. Empey (with James W. Smith), Massachusetts Law Quarterly (1969)
 
The New Mexico Professional Corporation (with James W. Smith and Robert J. Desidero), Natural Resources Journal (1969)
 

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)
 
The OECD and its BEPS Project: Where Are We and Where Are We Going?, Deutsche Vereinigung fur Internationales Steuerrecht Regional Meeting (2013)
 
The Recent OECD Developments and the European Tax Integration Process, Steuern in Europa: Vision, Realitat und Zukunft Steuerrechtliches Symposium (2013)
 
Panelist, A Policy Framework for Knowledge-Based Capital, OECD Directorate for Science, Technology and Industry & MIT Sloan School Center for Digital Business in association with the Board on Science, Technology, and Economic Policy of the National Academies (2012)
 
Akteure des Internationalen Steuerrechts und ihre Handlungsformen, German Association of Tax Lawyers (2012)
 
Panelist, Max Planck Insitute for Taxation Advisory Board, Max Planck Insitute for Taxation (2010)
 
Transfer Pricing, Oxford University Business Centre (2010)

Chaired meeting of 45 governmental and academic specialist

 
Lecture, “Current Issues in US-Swedish Tax Relationships, Stockholm Centre for Commercial Law (2007)
 
Lecture, “The Work of the OECD in International Tax Matters, Recent Developments, Hamburg University Masters in Tax Law Program (2007)
 

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OECD Project on Harmful Tax Practices, Boston College Law School Lectures and Presentations (2003)

Materials presented in conjunction with a keynote speech delivered on May 15, 2003 at a...