Professor Ault is a specialist in taxation with an emphasis on international tax issues. He has been visiting professor at a number of foreign universities, most recently serving as Distinguished Visiting Professor at Gakushuin University in Tokyo, Japan. He was a Fulbright Exchange Professor at the University of Stockholm, where he received an honorary Juris Doctor degree in 1994. In 2003 he also received an honorary doctor of law degree from Katholieke Universiteit Leuven, Belgium, in recognition of his academic contributions in international and comparative tax law. He teaches courses in business and international taxation as well as tax policy.
Professor Ault has written numerous books and articles on tax issues. The third revised edition of his book Comparative Income Taxation: A Structural Analysis (Kluwer/Aspen) will appear in January, 2010. He is currently Senior Advisor to the Organization for Economic Cooperation and Development’s Centre for Tax Policy and Administration and splits his time between Boston and Paris. He is also Senior Visiting Fellow at the University of Stockholm Centre for Commercial Law.
EDUCATION
A.B., LL.B., Harvard University.
RECENT ACTIVITIES
Works in Progress:
“Recent Treaty Developments in the Arbitration of International Tax Disputes” in Festschrift for JohnAvery Jones. International Bureau of Fiscal Documentation. (Forthcoming 2010).
Presentations:
Panelist: University of Michigan Law School, The International Network for Tax Research and the American Journal of Comparative, conference on "Comparative Tax Law: Theory and Practice," Ann Arbor, Michigan, October 2009.
Award presentation:63rdInternational Fiscal Association Annual Meeting, Vancouver, B.C., September, 2009
Panelist:Confederation of Swedish Enterprise,Tax aspects of tradable emissions permits, Stockholm, June 2009
Session Chair: OECD Advisory Group for Co-operation with Non-OECD Countries, Fes, Morocco, April 2009.
Panelist: FrankfurtInternationalArbitrationCenter, Tax meets Arbitration, Frankfurt, March 2009
Panelist: BrooklynLawSchool,Ruling the World: Generating International Legal Norms,October, 2008
Lecture: “21st Century Challenges for Tax Policy Makers and Tax Administrators,” Japanese National Tax Administration, Tokyo, March 2007.
Lecture, “Current Issues in US-Swedish Tax Relationships,” Stockholm Centre for Commercial Law, Stockholm University, Sweden, in May 2007.
Lecture, “The Work of the OECD in International Tax Matters, Recent Developments,” Hamburg University Masters in Tax Law Program, May 2007.
Activities: Chair, Steering Group of the International Network for Tax Research (INTR); Board of Trustees, International Bureau of Fiscal Documentation, Amsterdam; Scientific Advisory Board (Fachbeirat) of the Max Planck Institute for Intellectual Property, Competition, and Tax Law, Munich.
Other: Chairman of the Mitchell B. Carroll Prize Jury, awarded each year by the International Fiscal Association for the best work on fiscal law by an author under 35.
COURSES
Fall 2011: International Aspects of U.S. Income Tax
With Brian J. Arnold. Comparative Income Taxation: A Structural Analysis. 3rd ed. Alphen aan den Rijn, the Netherlands: Kluwer Law International, 2010.
With Jacques Sasseville. "2008 OECD Model: The New Arbitration Provision." Bulletin for International Taxation 63, no.5/6:(May/June 2009): 208-215.
"Reflections on the Role of the OECD in Developing International Tax Norms." Brooklyn Journal of International Law 34, no.3 (2009): 757-781.
With Mitsuhiro Honda. "Japanese CFC Rules Consistent with Treaty, Court Holds." Tax Notes International 49, no. 10 (March 10, 2008): 875-877.
"Current Developments in Procedures for the Resolution of International Tax Disputes." In Vision of Taxes Within and Outside European Borders: Festschrift in Honor of Prof. Dr. Frans Vanistendael, editors: Luc Hinnekens, Philippe Hinnekens, 53-63. Alphen aan den Rijn: Kluwer Law International, 2008.
“Improving the Resolution of International Tax Disputes.” Florida Tax Review 7, no.3 (2005/2006): 138-151.
With James Repetti & Paul R. McDaniel. Introduction to United States International Taxation. 5th ed.New York: Aspen Publishers, 2005.
Review of Foundations of International Income Taxation, by Michael Graetz. Bulletin for International Fiscal Documentation 58: no.2 (February 2004): 82-83.
"U.S. Exemption/Territorial System vs. Credit-Based System." Tax Notes International 32: no.8 (November 24, 2003): 725-729.
"Taxation of Income from Mobil Capital: Some Recent International Developments. " In Festkrift fur Gustaf Lindencrona, 55-56. Stockholm: Norstedts, 2003.
"U.S. Corporate Taxation Reform from an International Perspective." Japan Tax Law Review 30 (September 2002): 185-176 [Japanese pagination]
"Arbitration in International Tax Matters: Some Structural Issues." In Liber Amicorum Sven-Olof Lodin, edited by Krister Andersson, Peter Melz and Christer Silfverberg, 55-63. The Hague, Kluwer Law International, 2001.
"The Importance of International Cooperation in Forging Tax Policy." Brookings Journal of International Law 26 (2001) (Symposium: International Tax Policy in the New Millennium): 1693-1697.
"Transcript from the Symposium: 'Globalization and the Taxation of Foreign Investment.'" Tax Notes International 21: no.12 (18 September 2000): 1268-1292.
"The Human Side of International Taxation: An Interview with Hugh J. Ault." By Joann M. Weiner. Tax Notes International 21: no.12 (18 September 2000): 1262-1267.
"Tax Competition: What (If Anything) To Do About It?" In Staaten und Steuern: Festschrift Für Klaus Vogel Zum70. Geburtstag, hrsg. von Paul Kirchhof [et al.], 1117-1123. Heidelberg: C. F. Müller Verlag, 2000.
"Le travail accompli par l'OCDE et son esprit." Revue internationale de droit économique 13:3 (1999): 327-332.
"Tax Simplification from a Comparative Point of View."In International Studies in Taxation : Law and Economics: Liber Amicorum Leif Muten, edited by Gustaf Lindencrona, Sven-Olof Lodin and Bertil Wiman, 29-44. London: Kluwer Law International, 1999.
With Paul R. McDaniel, Martin J. McMahon, Jr., and Daniel L. Simmons. Federal Income Taxation: Cases and Materials. 4th ed. New York: Foundation Press, 1998. (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)
With Paul R. McDaniel. Introduction to United States International Taxation. 4th ed. The Hague: Kluwer Law International, 1998.
With Joann M. Weiner. "The OECD's Report on Harmful Tax Competition." National Tax Journal 51 (1998): 601-608.
"Steuervereinfachung im Internationalen Vergleich." In Steuervereinfachung, edited by Peter Fischer, 107-128. Köln: O.Schmidt, 1998.
With Paul R. McDaniel, Martin J. McMahon, Jr., and Daniel L. Simmons. Federal Income Taxation of Business Organizations. 2nd ed. Westbury, N.Y. : Foundation Press, 1997. (Supplemented by 1998 Supplement: Federal Income Taxation of Business Organizations, 2nd ed., by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998; Special1997 Legislative Supplement: Federal Income Taxation of Business Organizations, 2nd ed. , by McDaniel, Ault, McMahon and Simmons. Westbury, N.Y.: Foundation Press, 1997.)
With Paul R. McDaniel, Martin J.McMahon, Jr., and Daniel L. Simmons. Federal Income Taxation of Corporations. Westbury, N.Y.: Foundation Press, 1997. (Supplemented by 1998 Supplement: Federal Income Taxation of Corporations, by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998.)
With Paul R. McDaniel, Martin J. McMahon, Jr., and Daniel L. Simmons. Federal Income Taxation of Partnerships and S Corporations, 2nd ed. Westbury, N.Y.: Foundation Press, 1997. (Supplemented by 1998 Supplement: Federal Income Taxation of Partnerships and S Corporations. 2nded., 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.)
Principal Author. Comparative Income Taxation : A Structural Analysis. The Hague: Kluwer Law International, 1997.
"The Impact of Tax Rules on Corporate Governance." Till Gunnar Nord (1996): 47-56.
With Paul R. McDaniel, Martin J. McMahon, Jr., and Daniel L. Simmons. Federal Income Taxation, Cases and Materials. 3rd ed. Westbury, N.Y.: Foundation Press, 1994. (Supplemented by 1995Supplement 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. Paris: OECD, 1994.
"The Role of the OECD Commentaries in the Interpretation of Tax Treaties." In Essays on International Taxation, edited by Herbert H. Alpert and Kees van Raad, 61-68. Boston: Kluwer, 1993. [An updated version appears in Intertax 4 (April 1994): 144-148.]
"The 1992 Model Treaty: Treatment of Computer Software." European Taxation 33 (1993): 330-332.
"Corporate Integration, Tax Treaties, and the Division of the International Tax Base: Principles and Practices." Tax Law Review 47 (Spring 1992): 565-608.
With David R. Tillinghast, Reporters. Federal Income Tax Project: International Aspects of United States Income Taxation II: Proposals of The American Law Institute on United States Income Tax Treaties. Philadelphia: American Law Institute, 1992.
"Corporate Integration and Tax Treaties: Where Do We Go From Here?" Tax NotesInternational 4 (March 16, 1992): 545-548.
"Commentary [on `The Foreign Tax Credit and Its Critics,' by Charles I. Kingson]." American Journal of Tax Policy 9 (Spring 1991): 61-65.
With Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons. Federal Income Taxation of Business Organizations. Mineola, N.Y.: Foundation Press, 1991. (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. )
With Paul R. McDaniel, Martin J. McMahon, and Daniel L. Simmons. Federal Income Taxation of Partnerships and S Corporations. Mineola, N.Y.: Foundation Press, 1990. (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.)
With David F. Bradford. "Taxing International Income: An Analysis of the U.S. System and its Economic Premises." In Taxation in the Global Economy, edited by Assaf Razin and Joel Slemrod, 11-52. Chicago: University of Chicago Press, 1990.
With David F. Bradford. Taxing International Income: An Analysis of the U.S. System and Its Economic Premises. Cambridge, MA: National Bureau of Economic Research, 1989.
With Paul R. McDaniel. Introduction to United States International Taxation. 3rd rev. edition. Deventer, The Netherlands: Kluwer, 1989.
"Family Taxation in the United States: The Choice of Taxable Unit." In Famille, Etat et Sécurité Economique d'Existence/Family, State and Individual Economic Security, edited by J. Eekelaar and M. Th. Meulders-Klein, 829-837. Brussels: E. Story-Scientia, 1988.
With David R. Tillinghast, Reporters. Federal Income Tax Project: International Aspects of United States Income Taxation: Proposals on United States Taxation of Foreign Persons and of the Foreign Income of United States Persons. Philadelphia: American Law Institute, 1987.
With Stanford G. Ross and Gerard M. Brannon. "Foreign Tax Provisions of H.R. 3838." Tax Notes 30 (February 24, 1986): 775-779.
"Tax Aspects of International Reorganizations and Liquidations: The United States." In Multinational Corporations: Investments, Technology, Tax, Labor, and Securities: European, North and Latin American Perspectives, edited by Alain A. Levasseur and Enrique Dahl, 199-215. Lanham, MD: University Press of America, 1986.
With Alan W. Granwell and Philip T. Kaplan. "The Reagan Tax Plan Viewed Internationally." Journal of Strategy in International Taxation 1 (1985): 343-379.
"The Unitary Tax Controversy: Federalism, Treaties and International Tax Relationships." Revue de Droit des Affaires Internationales 5 (1985): 559-571.
"Oversikt av Principiella och Tekniska Fragor vid Inforandet av ett Integrerat Bolagsbeskattningssystem." In Skatt Pa Vinst Och Skatt pa Utdelning, 5-47. Stockholm: Allmanna Forlaget and the Swedish Ministry of Finance, 1984.
Review of Multistate and Multinational Estate Planning, by Jeffrey A. Schoenblum. International Journal of Legal Information 11 (1983): 37-39.
"Fremdfinanzierung von Kapitalgesellschäften durch Anteilseigner im Steuerrecht der USA." In Fremdfinanzierung von Kapitalgesellschäften durch Anteilseigner, 23-28. Munich: C.H. Beck, 1982.
With Philip T. Kaplan. "Germany: Thin Capitalization Revisited." Journal of Corporate Taxation 9 (Autumn 1982): 289-291.
With Philip T. Kaplan. "United Kingdom: Tax Avoidance and the Courts." Journal of Corporate Taxation 9 (Autumn 1982): 295-296.
With Philip T. Kaplan. "United States: More on Unitary Taxation of Multinational Groups." Journal of Corporate Taxation 9 (Autumn 1982): 291-295.
With Philip T. Kaplan. "Belgium: Entity Classification." Journal of Corporate Taxation 8 (Spring 1981): 74-76.
With Philip T. Kaplan. "Germany: Developments concerning 'Thin Capitalization'." Journal of Corporate Taxation 8 (Spring 1981): 70-74.
With Philip T. Kaplan. "Subpart F à la Française" (French attitude to tax havens). Journal of Corporate Taxation 8 (Spring 1981): 68-70.
With Paul R. McDaniel. Introduction to United States International Taxation. 2nd rev. ed. Deventer, The Netherlands: Kluwer, 1981. (Introduction à la Fiscalité Internationale Américaine, translated by Arthur Young and Company, 1982.)
With Philip T. Kaplan. "Foreign Executives Working in the United States: The Community Property Election." Journal of Corporate Taxation 7 (Spring 1980): 86-87.
With Albert J. Rädler. The German Corporation Tax Law with 1980 Amendments. Deventer, The Netherlands: Kluwer, 1980.
With Philip T. Kaplan. "Nondiscrimination Clauses and State Taxation." Journal of Corporate Taxation 7 (Spring 1980): 82-85.
With Philip T. Kaplan. "Social Security Totalization Agreement with the Federal Republic of Germany." Journal of Corporate Taxation 7 (Spring 1980): 85-86.
With Philip T. Kaplan. "Treaty Limitations on U.S. Entity Classification Issues." Journal of Corporate Taxation 7 (Spring 1980): 78-82.
"Steuern in den USA." Steuerberater-Jahrbuch, 1979-80, 512-517.
With Donald Gerwig and Michael A. Henning. "The Effect of Losses in One Country on the Income Tax Treatment in Another Country of an Enterprise or of Associated Companies Engaged in International Activities." Cahiers de Droit Fiscal International 64b (1979): 249-261.
"International Issues in Corporate Tax Integration." Law and Policy in International Business 10 (1978): 461-494.
"Möglichkeiten und Grenzen der Übertragung von Einkunftsquellen nach Amerikanischem Steuerrecht." In Übertragung von Einkunftsquellen im Steuerrecht: Möglichkeiten und Grenzen der Einkommensverlagerung durch Nießbrauch, Beteiligung und Darlehen mit einem Rechtsvergleichenden Teil, edited by Klaus Tipke, 155-165. Köln, Germany: O. Schmidt, 1978.
"Present Legislation and a Rational Structure for the Operation of the Credit Mechanism." In Proceedings of a Conference on the Foreign Tax Credit, edited by John Volpe and John G. Sarpa, 1-3. Washington, D.C.: International Division of the Chamber of Commerce of the U.S., 1978.
With Paul R. McDaniel. Introduction to United States International Taxation. Deventer, The Netherlands: Kluwer, 1977.
With Albert J. Rädler, commentators and translators. The German Corporation Tax Reform Law 1977/Körperschaftsteuerreformgesetz 1977. Deventer, The Netherlands: Kluwer, 1976; Frankfurt: Alfred Metzner, 1976.
"Germany - The New Corporation Tax System." Intertax, October, 1976, no. 8: 262-275.
"Lehre und Forschung im Steurrecht in den USA." Steuer und Wirtschaft 52 (May 1975): 147-152.
"Germany: Loss Companies." Intertax, 1974, no. 5: 191-192.
"Steuervergünstigungen in der Bundesrepublik Deutschland und den USA: Einige Vergleichende Begriffliche Aspekte." Steuer und Wirtschaft, November, 1974, 335-339.
"U.S.A.: Recent Internal Service Ruling Restricts Eurodollar Borrowing by United States Companies." Intertax, 1974, no. 5: 195-197.
With Stanley S. Surrey, William C. Warren, and Paul R. McDaniel. Federal Income Taxation: Cases and Materials. 2 vols. Mineola, NY: Foundation Press, 1972-73. (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, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1983; 1985 Supplement to Federal Income Taxation: Cases and Materials, volume 1, by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1985.)
(Volume 1 updated by Federal Income Taxation: Cases and Materials, successor edition, by Surrey, McDaniel, Ault and Stanley A. Koppelman. Mineola, NY: Foundation Press, 1986. Supplemented by 1987 Legislative Supplement to Federal Income Taxation: Cases and Materials, successor edition, by Surrey, McDaniel, Ault, and Koppelman. Mineola, NY: Foundation Press, 1987; 1988 Legislative Supplement to Federal Income Taxation: Cases and Materials, successor edition, by Surrey, McDaniel, Ault, and Koppelman. Westbury, NY: Foundation Press, 1988; 1989 Legislative Supplement to Federal Income Taxation: Cases and Materials, successor edition, by Surrey, McDaniel, Ault, and Koppelman. Westbury, NY: Foundation Press, 1989; 1990 Legislative Supplement to Federal Income Taxation: Cases and Materials, successor edition, by Surrey, McDaniel, Ault, and Koppelman. Westbury, NY: Foundation Press, 1990; Supplemented by 1991 Legislative Supplement to Federal Income Taxation, Cases and Materials, by Surrey, McDaniel, and Koppelman. Westbury, NY: Foundation Press, 1991; 1992 Supplement to Federal Income Taxation Cases and Materials, by Surrey, McDaniel, and Koppelman. Mineola, NY: Foundation Press, 1992; 1993 Supplement to Federal Income Taxation: Cases and Materials, by Surrey, McDaniel, and Koppelman. Mineola, NY: Foundation Press, 1993.)
(Volume 2 updated by Federal Income Taxation: Cases and Materials, volume 2, 2nd ed., by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1980. Supplemented by 1985 Legislative Supplement to Federal Income Taxation: Cases and Materials, volume 2, 2nd ed., by Surrey, Warren, McDaniel, and Ault. Mineola, NY: Foundation Press, 1985; 1987 Legislative Supplement to Surrey, Warren, McDaniel and Ault's Federal Income Taxation: Cases and Materials, volume 2, 2nd ed., by McDaniel, Ault, Martin J. McMahon, Jr., and Charles R. O'Kelley, Jr. Mineola, NY: Foundation Press, 1987; 1988 Legislative Supplement to Surrey, Warren, McDaniel and Ault's Federal Income Taxation: Cases and Materials, volume 2, 2nd ed., by McDaniel, Ault, McMahon, and O'Kelley. Westbury, NY: Foundation Press, 1988; 1989 Legislative Supplement to Surrey, Warren, McDaniel and Ault's Federal Income Taxation: Cases and Materials, volume 2, 2nd ed., by McDaniel, Ault, McMahon, and Daniel L. Simmons. Westbury, NY: Foundation Press, 1989.)
With James W. Smith. "The Corporate Professional - United States v. Empey." Massachusetts Law Quarterly 54 (1969): 14-33.
With James W. Smith and Robert J. Desiderio. "The New Mexico Professional Corporation." Natural Resources Journal 9 (1969): 591-628.
With James W. Smith. "Professional Corporations in Massachusetts." In Massachusetts Corporation Law with Federal Tax Analysis, edited by James W. Smith and Zolman Cavitch, 563-605. New York: Matthew Bender, 1963-. (These pages reflect the contribution of Professors Ault and Smith to the 1969 revision of this work.)
