Thursday, July 22, 2004

Hugh Ault (Boston College) recently deleivered a Lecture on International Taxation in Naples, Italy. Here is a summary:

International taxation has undergone an important development in the past few years, as a result of the growing economic integration in Europe and, more in general, of international globalisation. Those issues are no longer the object of the attention of few tax experts, but have turned into an indispensable tool for anyone who may intend to deal with tax law, both among academics and practitioners.

Hugh Ault – one of the most authoritative experts of international tax law in the entire world, professor of international tax law at the Boston College Law School, and special advisor of OECD on international taxation – will be in Naples for an entire day devoted to the study of two actual topics of international tax law, with significant theoretical and practical implications:

The first topic – “Territoriality and Worldwide Taxation” – counts substantive questions, with a view to ascertain the actual extension of international criteria to exercise taxing powers.

The second topic – “Settlement of international tax disputes” – deals with procedural issues, which represent the latest frontier of international tax law and are currently object of study of OECD for a possible change to Article 25 of the Model Tax Convention on Double Taxation