Hugh J Ault

The Role of the OECD Commentaries in the Interpretation of Tax Treaties

Hugh J Ault · Intertax · 1994 · 84 citations

Economics, Public Policy, Optimal Taxation +10

THE OECD'S REPORT ON HARMFUL TAX COMPETITION

Joann Martens Weiner, Hugh J Ault · National Tax Journal · 1998 · 52 citations

Harmful Tax Competition, Optimal Taxation, Corporate Tax +19

Some Reflections on the OECD and the Sources of International Tax Principles

Hugh J Ault · SSRN Electronic Journal · 2013 · 48 citations · Full text

2008 OECD Model : the new arbitration provision

Hugh J Ault, Jacques Sasseville · Bulletin for international taxation · 2009 · 28 citations

Labor Arbitration, Negotiation, Dispute Resolution +11

Taxing International Income: An Analysis of the U.S. System and Its Economic Premises

David F. Bradford, Hugh J Ault · National Bureau of Economic Research · 1989 · 27 citations

Optimal Taxation, International Economics, Fiscal Issue +23