Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication Year
- File Type
Articles 31 - 60 of 88
Full-Text Articles in Law
Steuervereinfachung Im Internationalen Vergleich, Hugh Ault
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
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
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
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
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
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
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
Comparative Income Taxation : A Structural Analysis, Hugh Ault
Hugh J. Ault
No abstract provided.
The Impact Of Tax Rules On Corporate Governance, Hugh Ault
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
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
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.
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
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
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
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
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
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
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
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
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
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
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
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
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
Hugh J. Ault
No abstract provided.
Review Of Multistate And Multinational Estate Planning By Jeffrey A. Schoenblum, Hugh Ault
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
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
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
Germany: Thin Capitalization Revisited, Hugh Ault, Philip Kaplan
Hugh J. Ault
No abstract provided.