Full Name	Ault, Hugh J.
ORCID ID
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PathFinder Subjects
Taxation (12) Taxation--Transnational (8) Business and the Law (6) Foreign Affairs (4) Tax Policy (4) Treaties (4) Economics Law (3) Taxation--Federal (3) Attorneys (2) Comparative and Foreign Law (2)
The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder. Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects. View the PathFinder Subjects most frequently assigned to this author's article here.
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Cited by Articles (0-5 Years)	37
This metric counts the number of times this author has been cited by other articles in HeinOnline within the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Articles (5+ Years) (By Year)	114

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	0
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	1
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	99
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	15,226
ScholarRank is an overall ranking based on the calculation of five HeinOnline ScholarCheck metrics. The Z-score for each of the five metrics is taken and then averaged; the final average is entered into standard competition ranking to produce the overall ScholarRank for each author. Further information on HeinOnline's ScholarRank may be found in our Knowledge Base.

Average Citations per Article	10.79
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	8.88
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of documents written, to calculate the average number of citations per document.
Self-Citations	2
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	6.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

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17 results searching for (creator_facet:"Ault, Hugh J.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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Corporate Integration, Tax Treaties and the Division of the International Tax Base: Principles and Practices [article]

Colloquium on Corporate Integration

Tax Law Review, Vol. 47, Issue 3 (Spring 1992), pp. 565-608

Ault, Hugh J. (Cited 151 times)

47 Tax L. Rev. 565 (1991-1992)

PathFinder Subjects: Treaties; Foreign Affairs; Taxation--Federal; Taxation; Taxation--Transnational

Cited by 57 Articles
Accessed 19 Times

International Issues in Corporate Tax Integration [article]

Law and Policy in International Business, Vol. 10, Issue 2 (1978), pp. 461-494

Ault, Hugh J. (Cited 151 times)

10 Law & Pol'y Int'l Bus. 461 (1978)

PathFinder Subjects: Credit; Tax Policy; Taxation; Banking and Finance Law

Cited by 26 Articles
Accessed 2 Times

Reflections on the Role of the OECD in Developing International Tax Norms [article]

Symposium: Ruling the World: Generating International Legal Norms

Brooklyn Journal of International Law, Vol. 34, Issue 3 (2009), pp. 757-782

Ault, Hugh J. (Cited 151 times)

34 Brook. J. Int'l L. 757 (2008-2009)

HeinOnline's PathFinder

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Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. International Relations
  1. Comparative and Foreign Law
2. Law

Social Sciences
1. Economics
  1. Economics Law
2. Government and Politics
  1. Administrative Law
  2. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Comparative and Foreign Law; Economics Law; Administrative Law; Soft Law; Legal Practice and Procedure; Taxation--Transnational; Taxation

Cited by 21 Articles
Accessed 44 Times

Improving the Resolution of International Tax Disputes [article]

Florida Tax Review, Vol. 7, Issue 3 (2005), pp. 137-152

Ault, Hugh J. (Cited 151 times)

DOI: 10.5744/ftr.2005.1031

7 Fla. Tax Rev. 137 (2005-2006)

PathFinder Subjects: Arbitration; Dispute Resolution; Appeals; Legal Practice and Procedure

Cited by 14 Articles
Accessed 16 Times

The Importance of International Cooperation in Forging Tax Policy [comments]

Symposium: International Tax Policy in the New Millenium: Panel IV: The Pursuit of National Tax Policies in a Globalized Environment: Commentaries

Brooklyn Journal of International Law, Vol. 26, Issue 4 (2001), pp. 1693-1698

Ault, Hugh J. (Cited 151 times)

26 Brook. J. Int'l L. 1693 (2000-2001)

HeinOnline's PathFinder

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Applied Sciences
1. Finance
  1. Taxation
    1. Tax Policy
    2. Taxation--Transnational

Humanities
1. International Relations
  1. Foreign Affairs
    1. Treaties
  2. International Agencies
    1. United Nations

Social Sciences
1. Government and Politics
  1. Taxation
    1. Tax Policy
    2. Taxation--Transnational

✓

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PathFinder Subjects: Tax Policy; Taxation; Treaties; Foreign Affairs; Taxation--Transnational; United Nations; International Agencies

Cited by 10 Articles
Accessed 6 Times

Harmonization of Company Law in the European Economic Community [article]

Hastings Law Journal, Vol. 20, Issue 1 (November 1968), pp. 77-118

Ault, Hugh J. (Cited 151 times)

20 Hastings L. J. 77 (1968-1969)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

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Applied Sciences
1. Business
  1. Business and the Law

Humanities
1. Law
  1. Business and the Law
  2. Civil Rights, Generally

Industries
1. Employment and Labor
  1. Employment

Social Sciences

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PathFinder Subjects: Business and the Law; Civil Rights, Generally; Discrimination; Social Group Issues; Economics Law; Employment; Racial Discrimination; Race and Ethnicity Issues

Cited by 6 Articles
Accessed 3 Times

Corporate Professional - United States v. Empey, The [article]

Massachusetts Law Quarterly, Vol. 54, Issue 1 (1969), pp. 14-33

Smith, James W. (Cited 35 times); Ault, Hugh J. (Cited 151 times)

54 Mass. L.Q. 14 (1969)

PathFinder Subjects: Business and the Law; Corporate Taxation; Taxation; Taxation--Transnational

Cited by 5 Articles
Cited by 1 Case

Importance of Comparative Law in Legal Education: United States Goals and Methods of Legal Comparison, The [comments]

Law School Developments

Journal of Legal Education , Vol. 27, Issue 4 (1975-1976), pp. 599-608

Ault, Hugh J. (Cited 151 times); Glendon, Mary Ann (Cited 1345 times)

27 J. Legal Education 599 (1975-1976)

PathFinder Subjects: Comparative and Foreign Law; Education Law; Legal Education

Cited by 5 Articles
Accessed 3 Times

Role of the OECD Commentaries in the Interpretation of Tax Treaties, The [article]

Intertax, Vol. 22, Issue 4 (1994), pp. 144-148

Ault, Hugh J. (Cited 151 times)

22 Intertax 144 (1994)

Cited by 3 Articles
Accessed 6 Times

10.

Commentary [comments]

Conference Proceedings: International Tax Policy: Agenda for the Nineties: The Foreign Tax Credit and Its Critics: Commentary

American Journal of Tax Policy, Vol. 9, Issue 1 (Spring 1991), pp. 61-66

Ault, Hugh J. (Cited 151 times)

9 Am. J. Tax Pol'y 61 (1991)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation

Humanities
1. Law
  1. Business and the Law
  2. Labor Law

Industries
1. Employment and Labor
  1. Labor Law

Social Sciences
1. Government and Politics
  1. Taxation

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PathFinder Subjects: Income Taxation; Taxation; Taxation--Transnational; Business and the Law; Labor Law; Tax Policy

Cited by 2 Articles

11.

USA: Recent Internal Service Ruling Restricts Eurodollar Borrowing by United States Companies [article]

Intertax, Vol. 2, Issue 5 (1974), pp. 195-197

Ault, Hugh J. (Cited 151 times)

2 Intertax 195 (1974)

Cited by 1 Article

12.

The New Mexico Professional Corporation [article]

New Mexico Section

Natural Resources Journal, Vol. 9, Issue 4 (October 1969), pp. 591-628

Desiderio, Robert J. (Cited 10 times); Ault, Hugh J. (Cited 151 times); Smith, James W. (Cited 35 times)

9 Nat. Resources J. 591 (1969)

PathFinder Subjects: Business and the Law; Professional Corporations; Corporations; Discrimination; Social Group Issues

Cited by 1 Article

13.

Germany: the New Corporation Tax System [article]

Intertax, Vol. 4, Issue 8 (1976), pp. 262-275

Ault, Hugh J. (Cited 151 times)

4 Intertax 262 (1976)

14.

Germany: Loss Companies [article]

Intertax, Vol. 2, Issue 5 (1974), pp. 191-192

Ault, Hugh J. (Cited 151 times)

2 Intertax 191 (1974)

15.

Taxation and Non-Discrimination: A Reconsideration [article]

World Tax Journal, Vol. 2010, Issue 2 (June 2010), pp. 101-125

Ault, Hugh J. (Cited 151 times); Sasseville, Jacques (Cited 3 times)

2010 World Tax J. 101 (2010)

PathFinder Subjects: Economics Law; Taxation--Federal; Taxation; Jurisdiction

16.

Professional Corporations - Recent Developments [article]

Massachusetts Law Quarterly, Vol. 54, Issue 2 (1969), pp. 152-153

Ault, Hugh J. (Cited 151 times)

54 Mass. L.Q. 152 (1969)

PathFinder Subjects: Business and the Law; Professional Corporations; Corporations; Statutes; Legislation; Attorneys; Legal Profession

17.

The Unitary Tax Controversy: Federalism, Treaties and International Tax Relationships [article]

International Business Law Journal, Vol. 1985, Issue 5 (1985), pp. 559-572

Ault, Hugh J. (Cited 151 times)

1985 Int'l Bus. L.J. 559 (1985)

HeinOnline's PathFinder

The multidisciplinary content found throughout HeinOnline is organized into a subject hierarchy that we call PathFinder.

Powered by a combination of human curation and artificial intelligence, PathFinder assigns subjects to documents, and then organizes them into broader subjects.

Discover where your chosen document fits into the PathFinder hierarchy. See the full hierarchy here.

Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. International Relations
  1. Foreign Affairs
    1. Treaties
  2. Territorial Waters

Social Sciences
1. Government and Politics

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PathFinder Subjects: Federalism; Political Theories and Ideologies; Treaties; Foreign Affairs; Legislation; Taxation--Transnational; Taxation; Territorial Waters

Ault, Hugh J.

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