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Full-Text Articles in Law
Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville
Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville
Hugh J. Ault
No abstract provided.
Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault
Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault
Hugh J. Ault
No abstract provided.
Tax Competition: What (If Anything) To Do About It?, Hugh Ault
Tax Competition: What (If Anything) To Do About It?, 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, 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.
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.
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.
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.
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.
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.
United States: More On Unitary Taxation Of Multinational Groups, Hugh Ault
United States: More On Unitary Taxation Of Multinational Groups, Hugh Ault
Hugh J. Ault
No abstract provided.
Subpart F À La Française [French Attitude To Tax Havens], Hugh Ault, Philip Kaplan
Subpart F À La Française [French Attitude To Tax Havens], Hugh Ault, Philip Kaplan
Hugh J. Ault
No abstract provided.
Nondiscrimination Clauses And State Taxation, Hugh Ault
Nondiscrimination Clauses And State Taxation, Hugh Ault
Hugh J. Ault
No abstract provided.
Steuern In Den Usa, Hugh Ault
Federal Wealth Transfer Taxation: Cases And Materials, Hugh Ault, Stanley Surrey, William Warren, Paul Mcdaniel
Federal Wealth Transfer Taxation: Cases And Materials, Hugh Ault, Stanley Surrey, William Warren, Paul Mcdaniel
Hugh J. Ault
(Volume 1 supplemented by 1975 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1975;1977 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1977; 1979 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1979; 1982 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1982; 1983 Supplement to Federal Income Taxation: Cases and Materials, …