Hugh J. Ault

Boston College Law School

885 Centre Street

Newton, MA 02459-1163

United States

SCHOLARLY PAPERS

5

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19,856

SSRN CITATIONS
Rank 41,604

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Top 41,604

in Total Papers Citations

2

CROSSREF CITATIONS

13

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
Number of pages: 10 Posted: 03 Jul 2013 Last Revised: 02 Apr 2014
Hugh J. Ault
Boston College Law School
Downloads 15,177 (224)
Citation 5

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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 1,875 (9,027)

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

3.

Base Erosion and Profit Shifting: A Roadmap for Reform

Bulletin for International Taxation, Vol. 68, p. 275, 2014
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 Boston College Law School
Downloads 1,248 (17,092)
Citation 1

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4.

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
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 944 (25,878)
Citation 1

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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

5.

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

Tax Law Review, Vol. 47, pp. 565-608, 1992
Number of pages: 45 Posted: 14 Jul 2006
Hugh J. Ault
Boston College Law School
Downloads 612 (46,915)

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