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Articles 31 - 60 of 78

Full-Text Articles in Law

Transcript From The Symposium: 'Globalization And The Taxation Of Foreign Investment', Hugh Ault Sep 2000

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 Dec 1998

Le Travail Accompli Par L'Ocde Et Son Esprit, Hugh Ault

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, 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.


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 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.


United States: More On Unitary Taxation Of Multinational Groups, Hugh Ault Dec 1981

United States: More On Unitary Taxation Of Multinational Groups, Hugh Ault

Hugh J. Ault

No abstract provided.


Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel Dec 1980

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.


Subpart F À La Française [French Attitude To Tax Havens], Hugh Ault, Philip Kaplan Dec 1980

Subpart F À La Française [French Attitude To Tax Havens], Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.


Germany: Developments Concerning 'Thin Capitalization', Hugh Ault, Philip Kaplan Dec 1980

Germany: Developments Concerning 'Thin Capitalization', Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.


Belgium: Entity Classification, Hugh Ault, Philip Kaplan Dec 1980

Belgium: Entity Classification, Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.


Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault Dec 1979

Social Security Totalization Agreement With The Federal Republic Of Germany, Hugh Ault

Hugh J. Ault

No abstract provided.


Foreign Executives Working In The United States: The Community Property Election, Hugh Ault, Philip Kaplan Dec 1979

Foreign Executives Working In The United States: The Community Property Election, Hugh Ault, Philip Kaplan

Hugh J. Ault

No abstract provided.


Treaty Limitations On U.S. Entity Classification Issues, Hugh Ault Dec 1979

Treaty Limitations On U.S. Entity Classification Issues, Hugh Ault

Hugh J. Ault

No abstract provided.