Hugh J. Ault

Boston College Law School

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

5

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CITATIONS
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Top 25,441

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10

Scholarly Papers (5)

1.

Some Reflections on the OECD and the Sources of International Tax Principles

Reprinted from Tax Notes International, Volume 70, Number 12, June 17, 2013, p. 1195, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-03
Number of pages: 10 Posted: 03 Jul 2013 Last Revised: 02 Apr 2014
Hugh J. Ault
Boston College Law School
Downloads 3,880 (412)

Abstract:

International tax principles

2.

Comparative Income Taxation: A Structural Analysis. 2nd edition

Boston College Legal Studies Paper No. 50
Number of pages: 3 Posted: 15 Nov 2004
Hugh J. Ault and Brian J. Arnold
Boston College Law School and Goodmans LLP Toronto
Downloads 1,427 (7,962)
Citation 4

Abstract:

income tax, business organizations, international taxation, mature tax systems

3.

The Importance of Comparative Law in Legal Education: United States Goals and Methods of Legal Comparisons

Journal of Legal Education, Vol. 27, pp. 599-608, 1975, Boston College Law School Research Paper No. 1975-01
Number of pages: 11 Posted: 29 Jul 2005
Hugh J. Ault and Mary Ann Glendon
Boston College Law School and affiliation not provided to SSRN
Downloads 669 (22,574)

Abstract:

legal education curriculum, clinical legal education, legal subject classification, comparative law, Boston College Law School, law in textbooks, law in action, legal instruction, legal field work, legal history, legal philosophy, legal process, legal perspectives

4.

Corporate Integration, Tax Treaties, and the Division of the International Tax Base: Principles and Practices

Tax Law Review, Vol. 47, pp. 565-608, 1992, Boston College Law School Research Paper No. 1992-02
Number of pages: 45 Posted: 14 Jul 2006
Hugh J. Ault
Boston College Law School
Downloads 471 (39,438)
Citation 6

Abstract:

international tax law, United States treaty policy, tax treaty principles, international income, foreign income, foreign investors, integration systems

5.

Base Erosion and Profit Shifting: A Roadmap for Reform

Bulletin for International Taxation, Vol. 68, p. 275, 2014, Boston College Law School Legal Studies Research Paper No. 324
Number of pages: 6 Posted: 28 Jun 2014 Last Revised: 14 Jul 2014
Hugh J. Ault, Wolfgang Schoen and Stephen E. Shay
Boston College Law School, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Harvard Law School
Downloads 378 (28,958)

Abstract: