Ault Speaks at International Tax Symposium
9/29/05--Professor Hugh J. Ault was one of the principal speakers at an International Tax Symposium held on September 23 by the University of Florida Levin College of Law. The Symposium was part of the inauguration of Florida’s new LL. M in International Taxation Program.
Ault's presentation, “Improving the Resolution of International Tax Disputes," outlined the work he had been involved with at the Organization for Economic Cooperation and Development. The OECD project is aimed at developing a mandatory arbitration procedure for unresolved cased of international double taxation. Under the current proposal, a new provision would be added to international tax treaties which would require arbitration in cases of double taxation if the governments are not able to come to a satisfactory resolution of the case within two years.
Ault’s presentation will be published in the Florida Tax Review.