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Full-Text Articles in Law
Base Erosion And Profit Shifting: A Roadmap For Reform, Hugh Ault, Wolfgang Schoen, Stephen Shay
Base Erosion And Profit Shifting: A Roadmap For Reform, Hugh Ault, Wolfgang Schoen, Stephen Shay
Hugh J. Ault
In this Editorial, the authors explain the context of this special issue of the Bulletin for International Taxation. The fundamental premise of the BEPS project is that a coordination of national responses to BEPS can both eliminate double non-taxation and protect against material unrelieved double taxation. The articles in this issue further a dialogue among tax policymakers, taxpayers, advisors and academics that is critical to achieve this objective.
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.
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 …
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.
Steuervereinfachung Im Internationalen Vergleich, Hugh Ault
Steuervereinfachung Im Internationalen Vergleich, 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.
Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault
Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault
Hugh J. Ault
No abstract provided.