The Sept. 2 symposium, "Globalization and the Taxation of Foreign Investment," also coincided with Ault's 60th birthday. At the event, a panel of 10 tax and economic experts led a discussion of five major topics in international taxation, including residence versus source for business income, exemption versus tax credit and unrestricted tax competition.
"I was touched and pleased to have been honored by such a wonderful event," said Ault, a BC Law faculty member since 1968. "It brought together all of my friends and colleagues from the various international tax activities I have been involved with over more than 30 years. To have everyone in the same room talking about the subjects which are so important for the development of international tax relations made a real contribution to the work in this area."
A prolific author in the international taxation area, Ault has been active in numerous international tax organizations and served as advisor to both international organizations and national finance ministries, including those of Sweden, Albania, China and Japan. He is currently special advisor to the Organization for Economic Cooperation and Development based in Paris, and is president of the Federal Tax Institute of New England.
-Patricia Delaney (Law School Communications Manager Nathaniel Kenyon contributed to this story)
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