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Full-Text Articles in Law
Taxing Offshore Transactions In India And The Territoriality Clause - A Case For Substantial Constitutional Limitations On Indian Parliament's Power To Retrospectively Amend The Income Tax Act, Khagesh Gautam
Khagesh Gautam
No abstract provided.
Dispute Resolution: The Mutual Agreement Procedure, Hugh Ault
Dispute Resolution: The Mutual Agreement Procedure, Hugh Ault
Hugh J. Ault
No abstract provided.
Some Reflections On The Oecd And The Sources Of International Tax Principles, Hugh Ault
Some Reflections On The Oecd And The Sources Of International Tax Principles, Hugh Ault
Hugh J. Ault
This article is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the OECD's work on the definition of Permanent Establishment, the transfer pricing treatment of Intangibles and the recently announced project on base erosion and profit shifting ("BEPS"). After describing these positive law developments, Ault relates to more basic questions of how principles of international tax law, and particular the normative claims to taxing rights, are established.
Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring
Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring
Diane M. Ring
Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed, …
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
Diane M. Ring
What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the development, design, and implementation of international tax law. This activity is accompanied by a reflection on the scholarship and its goals, method and content. A review of modern international tax scholarship reveals that as the field has matured, international tax scholars have increasingly turned to other disciplines, especially social sciences, to draw upon their insights, ideas, and research to improve understanding of international tax policy. …
Recent Treaty Developments In The Arbitration Of International Tax Disputes, Hugh Ault
Recent Treaty Developments In The Arbitration Of International Tax Disputes, Hugh Ault
Hugh J. Ault
No abstract provided.
2008 Oecd Model: The New Arbitration Provision, Hugh Ault
2008 Oecd Model: The New Arbitration Provision, Hugh Ault
Hugh J. Ault
New Art. 25(5), added to Art. 25 (Mutual agreement procedure) of the OECD Model as part of the 2008 Update, provides for the mandatory arbitration of unresolved issues arising in the course of a mutual agreement procedure. This article first examines the various factors that led to the adoption of Art. 25(5) and the stages of its development by the OECD. The article then discusses some technical aspects of the new arbitration provision, including the Sample Mutual Agreement setting out some procedural rules, which is attached as an Annex to Art. 25.
Reflections On The Role Of The Oecd In Developing International Tax Norms, Hugh Ault
Reflections On The Role Of The Oecd In Developing International Tax Norms, Hugh Ault
Hugh J. Ault
On September 8–9, 2008, the Organisation for Economic Cooperation and Development (“OECD”) held a Special Conference commemorating the 50th Anniversary of the OECD Model Tax Convention (“Model Convention” or “Model”). The Conference was attended by over 650 participants from the private sector and the government, representing over 100 countries. Both the level of participation and the geographical diversity represented at the conference would seem concrete evidence of the perceived importance of the role of the OECD in developing international tax norms. In his remarks opening the conference, the OECD Secretary General noted that the success of the OECD Model was …
Japanese Cfc Rules Consistent With Treaty, Court Holds, Hugh Ault, Mitsuhiro Honda
Japanese Cfc Rules Consistent With Treaty, Court Holds, Hugh Ault, Mitsuhiro Honda
Hugh J. Ault
In a practice article, Mitsuhiro Honda and Hugh J. Ault comment on a Tokyo High Court ruling that held that Japan's controlled foreign corporation rules are consistent with article 7(1) of the Japan-Singapore tax treaty.
Current Developments In Procedures For The Resolution Of International Tax Disputes, Hugh Ault
Current Developments In Procedures For The Resolution Of International Tax Disputes, Hugh Ault
Hugh J. Ault
No abstract provided.
Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel
Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel
Hugh J. Ault
The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter: -general aspects of the corporation income tax, the individual income tax, the …
Improving The Resolution Of International Tax Disputes, Hugh Ault
Improving The Resolution Of International Tax Disputes, Hugh Ault
Hugh J. Ault
The dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied the situations in which international tax disputes can arise, both between taxpayers and governments but also, and in some ways, more importantly, between governments themselves. These disputes may involve transfer pricing issues, differing income characterization rules, disagreement about the existence of a permanent establishment, or more generally, diverging views on the appropriate exercise of potential taxing rights by the source country jurisdiction and the corresponding obligation of the residence country to provide double tax relief. In the current circumstances, it seems …
Review Of Foundations Of International Income Taxation, By Michael Graetz, Hugh Ault
Review Of Foundations Of International Income Taxation, By Michael Graetz, Hugh Ault
Hugh J. Ault
No abstract provided.
U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault
U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault
Hugh J. Ault
No abstract provided.
Arbitration In International Tax Matters: Some Structural Issues, Hugh Ault
Arbitration In International Tax Matters: Some Structural Issues, Hugh Ault
Hugh J. Ault
No abstract provided.
The Importance Of International Cooperation In Forging Tax Policy, Hugh J. Ault
The Importance Of International Cooperation In Forging Tax Policy, Hugh J. Ault
Hugh J. Ault
No abstract provided.
Prospects For A Multilateral Tax Treaty, Diane M. Ring
Prospects For A Multilateral Tax Treaty, Diane M. Ring
Diane M. Ring
No abstract provided.
Transcript From The Symposium: 'Globalization And The Taxation Of Foreign Investment', Hugh Ault
Transcript From The Symposium: 'Globalization And The Taxation Of Foreign Investment', Hugh Ault
Hugh J. Ault
No abstract provided.
Le Travail Accompli Par L'Ocde Et Son Esprit, Hugh Ault
Le Travail Accompli Par L'Ocde Et Son Esprit, Hugh Ault
Hugh J. Ault
No abstract provided.
Steuervereinfachung Im Internationalen Vergleich, Hugh Ault
Steuervereinfachung Im Internationalen Vergleich, Hugh Ault
Hugh J. Ault
No abstract provided.
The Role Of Arbitration Procedures In Resolving Tax Disputes, Hugh Ault
The Role Of Arbitration Procedures In Resolving Tax Disputes, Hugh Ault
Hugh J. Ault
No abstract provided.
The Role Of The Oecd Commentaries In The Interpretation Of Tax Treaties, Hugh Ault
The Role Of The Oecd Commentaries In The Interpretation Of Tax Treaties, Hugh Ault
Hugh J. Ault
An updated version appears inIntertax 4 (April 1994): 144-148.
The 1992 Model Treaty: Treatment Of Computer Software, Hugh Ault
The 1992 Model Treaty: Treatment Of Computer Software, Hugh Ault
Hugh J. Ault
No abstract provided.
Commentary [On `The Foreign Tax Credit And Its Critics,' By Charles I. Kingson, Hugh Ault
Commentary [On `The Foreign Tax Credit And Its Critics,' By Charles I. Kingson, Hugh Ault
Hugh J. Ault
No abstract provided.
Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford
Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford
Hugh J. Ault
No abstract provided.
Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford
Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford
Hugh J. Ault
No abstract provided.
Foreign Tax Provisions Of H.R. 3838, Hugh Ault, Stanford Ross, Gerard Brannon
Foreign Tax Provisions Of H.R. 3838, Hugh Ault, Stanford Ross, Gerard Brannon
Hugh J. Ault
No abstract provided.
The Unitary Tax Controversy: Federalism, Treaties And International Tax Relationships, Hugh Ault
The Unitary Tax Controversy: Federalism, Treaties And International Tax Relationships, Hugh Ault
Hugh J. Ault
No abstract provided.
Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel
Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel
Hugh J. Ault
Introduction à la Fiscalité Internationale Américaine, translated by Arthur Young and Company, 1982.
Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault
Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault
Hugh J. Ault
No abstract provided.