Ruth Mason

1/ It's been a little over a month since my chair lecture. I was deeply honored to be named the Edwin S. Cohen Distinguished Professor of Tax Law at the incomparable @UVALaw. The Transformation of International Tax youtu.be/82jIChn1KNs via @YouTube

.@maxplancklaw Podcast: @ProfRuthMason @UVALaw On Apple’s EU Tax Controversy bit.ly/3FbOT4o

The Virginia Tax Study Group meeting is next Friday! Details and registration here law.virginia.edu/event/virginia…

Important new book from two outstanding scholars.

Join us for the Virginia Tax Study Group on Friday, March 28! Our keynote speaker will be Michael Graetz ’69, who will talk about his new book, The Power to Destroy: How the Antitax Movement Hijacked America press.princeton.edu/books/hardcove… More details and registration link to come.

Or... 21 reasons we don't need citizenship taxation

My article on "Judicial Institutionalism" in @CornellLRev is out: cornelllawreview.org/2024/12/18/jud…

"The U.S. Needs More Disagreement on National Security Policy" w/@UVALaw Ashley Deeks: thehill.com/opinion/505688… Bottom line: "policies born of too much agreement, and too little dissent, bring their own risks," like escalating conflict & unlawfully targeting minority groups

Interested to know more about the OECD P2? Come and join me in this Online Live Seminar organised by @mbl_seminars –– 14 Feb/ 14:00 UK time. 🤓 | More info here: mblseminars.com/courses-by-id/…

Now out in the Virginia Law Review: In "Frictionless Government and Foreign Relations," Ashley Deeks & I explain how foreign policy can go off the rails when too much agreement leads political & structural checks to break down--and how to avoid that fate. virginialawreview.org/articles/frict…

Ashley Deeks, @UVALaw Professor, Wins Prize for National Security Law Scholarship. law.virginia.edu/news/202412/pr…

Steve Daly and I get into the CJEU judgment in Apple in Tax Notes @SteveDalytax papers.ssrn.com/sol3/papers.cf…

Rotten to the Core: The EU's Court of Justice Decision in Apple, 116 @TaxNotes Int’l 987 (November 11, 2024) bit.ly/3B0LF1P by @ProfRuthMason (@UVALaw) & @SteveDalytax (@KCL_Law)

@pdriessentax I care about Europe. As Americans, we need and should want a strong, prosperous Europe that follows the rule of law. That's what I want the world over. And, yes, it is my great honor to try to fill a chair once held by George Yin.

@ProfRuthMason Anybody with same named professorship as George Yin gets an ex officio voice. I like it that you're worried about EU institutional integrity. Figured that was "cooked" from US angle after Airbus, FSC, DISC, ETI, etc. Though come to think of it, EU has been quiet about BEAT.

Non-EU-based (U.S. & UK) academics rebuking the EU for its decision about how an EU member treated U.S MNEs that were avoiding tax with blessing of U.S. law and/or inability of the U.S. IRS (though maybe some tax years are still open?) to police. Hmmmm. x.com/ProfRuthMason/…

The latest article from @ProfRuthMason and @SteveDalytax on Apple is now no longer behind a paywall. papers.ssrn.com/sol3/papers.cf…

@iain07161056 @SteveDalytax @TaxNotes It's a stunner. Even politically. Why does the Commission mind if Ireland attracts tax base and employment from the US (or even just employment without tax base...)? Apple in Ireland is an win for Europe. The tax was the US's lookout. And they didn't.

@ProfRuthMason @SteveDalytax @TaxNotes Still incredulous at ruling. Put aside a murky legal basis for reasoning - clearly set out here - the practical results are nonsense. As was once said in UK House of Lords in an anti avoidance case - “[tax] was created to operate in the real world, not that of make-belief".

How we enforce the tax law matters. @SteveDalytax and I lay out why in @TaxNotes papers.ssrn.com/sol3/papers.cf…

@iain07161056 @SteveDalytax I would also accept that!

@ProfRuthMason @SteveDalytax Or for Trump to write a law that taxes in the US all the world wide profits of US MNCs..

Who's ready for kompetenz-kompetenz, Round 2? papers.ssrn.com/sol3/papers.cf…

My thoughts with @SteveDalytax on the CJEU Apple decision papers.ssrn.com/sol3/papers.cf…