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Articles 31 - 60 of 88

Full-Text Articles in Law

Steuervereinfachung Im Internationalen Vergleich, Hugh Ault Dec 1997

Steuervereinfachung Im Internationalen Vergleich, Hugh Ault

Hugh J. Ault

No abstract provided.


Federal Income Taxation: Cases And Materials, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1997

Federal Income Taxation: Cases And Materials, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 2000 Supplement: Federal Income Taxation: Cases and Materials, 4th ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 2000; 2003 Supplement: Federal Income Taxation: Cases and Materials, 4th ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 2003


The Oecd's Report On Harmful Tax Competition, Hugh Ault, Joann Weiner Dec 1997

The Oecd's Report On Harmful Tax Competition, Hugh Ault, Joann Weiner

Hugh J. Ault

In response to pressures created by the increasing globalization of the world economy, the OECD has issued a report titled “Harmful Tax Competition: An Emerging Global Issue” that provides an analysis of the phenomenon known as harmful tax competition. The Report identifies factors that characterize tax havens and harmful preferential tax regimes and recommends numerous measures in the areas of domestic legislation, tax treaties, and international cooperation, that countries may pursue to counter harmful tax competition. As part of intensifying international cooperation, the Report recommends that Member countries adopt a set of Guidelines endorsing the “3 R’s:” to refrain, to …


Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel Dec 1997

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.


Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; Special 1997 Legislative Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Partnerships and S Corporations. 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; 1997 Supplement to Federal Income Taxation of Partnerships and S Corporations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

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


Comparative Income Taxation : A Structural Analysis, Hugh Ault Dec 1996

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.


The Impact Of Tax Rules On Corporate Governance, Hugh Ault Dec 1995

The Impact Of Tax Rules On Corporate Governance, Hugh Ault

Hugh J. Ault

No abstract provided.


Federal Income Taxation, Cases And Materials, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1993

Federal Income Taxation, Cases And Materials, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1995 Supplement to Federal Income Taxation, Cases and Materials. 3rd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1995; 1997 Supplement to Federal Income Taxation: Cases and Materials, 3rd ed., by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.


The Role Of Arbitration Procedures In Resolving Tax Disputes, Hugh Ault Dec 1993

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 Dec 1992

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 Dec 1992

The 1992 Model Treaty: Treatment Of Computer Software, Hugh Ault

Hugh J. Ault

No abstract provided.


Federal Income Tax Project: International Aspects Of United States Income Taxation Ii: Proposals Of The American Law Institute On United States Income Tax Treaties, Hugh Ault, David Tillinghast Dec 1991

Federal Income Tax Project: International Aspects Of United States Income Taxation Ii: Proposals Of The American Law Institute On United States Income Tax Treaties, Hugh Ault, David Tillinghast

Hugh J. Ault

No abstract provided.


Commentary [On `The Foreign Tax Credit And Its Critics,' By Charles I. Kingson, Hugh Ault Dec 1990

Commentary [On `The Foreign Tax Credit And Its Critics,' By Charles I. Kingson, Hugh Ault

Hugh J. Ault

No abstract provided.


Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1990

Federal Income Taxation Of Business Organizations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1991 Supplement to Federal Income Taxation of Business Organizations, by McDaniel, Ault, McMahon, and Simmons. Westbury, NY: Foundation Press, 1991; 1992 Supplement to Federal Income Taxation of Business Organizations, by McDaniel, Ault, McMahon, and Simmons. Westbury, N.Y.: Foundation Press, 1992; 1994 Supplement to Federal Income Taxation of Business Organizations, by McDaniel, Ault, McMahon, and Simmons. Westbury, NY: Foundation Press, 1994; 1995 Supplement to Federal Income Taxation of Business Organizations, by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1995.


Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford Dec 1989

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford

Hugh J. Ault

No abstract provided.


Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1989

Federal Income Taxation Of Partnerships And S Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1991 Supplement to Federal Income Taxation of Partnerships and S Corporations, by McDaniel, Ault, McMahon, and Simmons. Westbury, N.Y.: Foundation Press, 1991; 1992 Supplement to Federal Income Taxation of Partnerships and S Corporations, by McDaniel, Ault, McMahon, and Simmons. Westbury, N.Y.: Foundation Press, 1992.


Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford Dec 1988

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford

Hugh J. Ault

No abstract provided.


Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel Dec 1988

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.


Family Taxation In The United States: The Choice Of Taxable Unit, Hugh Ault Dec 1987

Family Taxation In The United States: The Choice Of Taxable Unit, Hugh Ault

Hugh J. Ault

No abstract provided.


Foreign Tax Provisions Of H.R. 3838, Hugh Ault, Stanford Ross, Gerard Brannon Feb 1986

Foreign Tax Provisions Of H.R. 3838, Hugh Ault, Stanford Ross, Gerard Brannon

Hugh J. Ault

No abstract provided.


Tax Aspects Of International Reorganizations And Liquidations: The United States, Hugh Ault Dec 1985

Tax Aspects Of International Reorganizations And Liquidations: The United States, Hugh Ault

Hugh J. Ault

No abstract provided.


The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan Dec 1984

The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan

Hugh J. Ault

No abstract provided.


The Unitary Tax Controversy: Federalism, Treaties And International Tax Relationships, Hugh Ault Dec 1984

The Unitary Tax Controversy: Federalism, Treaties And International Tax Relationships, Hugh Ault

Hugh J. Ault

No abstract provided.


Oversikt Av Principiella Och Tekniska Fragor Vid Inforandet Av Ett Integrerat Bolagsbeskattningssystem, Hugh Ault Dec 1983

Oversikt Av Principiella Och Tekniska Fragor Vid Inforandet Av Ett Integrerat Bolagsbeskattningssystem, Hugh Ault

Hugh J. Ault

No abstract provided.


Review Of Multistate And Multinational Estate Planning By Jeffrey A. Schoenblum, Hugh Ault Dec 1982

Review Of Multistate And Multinational Estate Planning By Jeffrey A. Schoenblum, Hugh Ault

Hugh J. Ault

No abstract provided.


United Kingdom: Tax Avoidance And The Courts, Hugh Ault, Philip Kaplan Dec 1981

United Kingdom: Tax Avoidance And The Courts, Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.


Fremdfinanzierung Von Kapitalgesellschäften Durch Anteilseigner Im Steuerrecht Der Usa, Hugh Ault Dec 1981

Fremdfinanzierung Von Kapitalgesellschäften Durch Anteilseigner Im Steuerrecht Der Usa, Hugh Ault

Hugh J. Ault

No abstract provided.


Germany: Thin Capitalization Revisited, Hugh Ault, Philip Kaplan Dec 1981

Germany: Thin Capitalization Revisited, Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.