Hugh J. Ault is Professor Emeritus at Boston College Law School. He has been a visiting professor at a number of foreign universities, most recently serving as Distinguished Visiting Professor at Gakushuin University in Tokyo, Japan. He was a Fulbright Exchange Professor at the University of Stockholm, where he received an honorary Juris Doctor degree in 1994. In 2003, he also received an honorary doctor of law degree from Catholic University Leuven, Belgium, in recognition of his academic contributions in international and comparative tax law.Prof. Ault has written numerous books and articles on tax issues, and co-authored the book Comparative Income Taxation: A Structural Analysis (with Brian J. Arnold). He is currently Senior Advisor to the OECD’s Centre for Tax Policy and Administration and Senior Visiting Fellow at the University of Stockholm Centre for Commercial Law.