RUTH MASON Professor of Law

Transcription

1 RUTH MASON Professor of Law University of Virginia School of Law 580 Massie Road Charlottesville, VA Mobile: (917) EMPLOYMENT University of Virginia School of Law Hunton & Williams Professor of Law, 2013 to present Courses: Federal Income Taxation, Topics in International Tax, EU Taxation Significant Committees: Tenure (appointed) University of Connecticut School of Law Anthony J. Smits Professor of Global Commerce, Professor of Law, 2010 Associate Professor of Law and Trachsel Corporate Law Scholar, Courses: Federal Income Taxation, Corporate Tax, International Tax Policy Significant Committees: Faculty Appointments (elected), Promotion and Tenure (elected), Strategic Priorities (Chair) New York University School of Law Deputy Director, International Tax Program, Executive Director, Graduate Tax Program, Courses: Corporate Tax, EC Tax Policy, Tax Policy, Taxation of International Business Transactions, U.S. Business & Personal Taxation Willkie Farr & Gallagher, New York, NY Tax Associate, VISITS University of Virginia School of Law, Visiting Professor, Spring 2012 Yale Law School, Visiting Associate Professor, Spring 2011 Vienna University of Economics and Business Administration, Fulbright Senior Scholar, Winter 2009 Université Paris 1 (Panthéon-Sorbonne), Visiting Professor, Fall 2008 EDUCATION Harvard Law School, J.D. cum laude, 2001 Columbia University, B.A. (U.S. history) with honors, 1997

2 Mason CV, Page 2 of 5 PUBLICATIONS BOOKS PRIMER ON DIRECT TAXATION IN THE EUROPEAN UNION (Thomson West 2005) AMICUS BRIEF Brief of Michael S. Knoll and Ruth Mason as Amici Curiae in Support of Respondents, 2014 WL (Sept. 20, 2014), cited in Comptroller of Maryland v. Wynne, 135 S.Ct. 1787, 1802, 1804, 1806 (2015). JOURNAL ARTICLES Citizenship Taxation, 89 S. CAL. L. REV. (forthcoming 2015). Waiting for Perseus: A Sur-Reply to Professors Graetz and Warren, 67 TAX L. REV. 375 (2014) (with M. Knoll). Delegating Up, 62 DUKE L.J (2013). What is Tax Discrimination?, 121 YALE L.J (2012) (with M. Knoll). Federalism and the Taxing Power, 99 CAL. L. REV. 975 (2011). Constitutional Restraints on Corporate Tax Integration, 61 TAX L. REV. 1 (2009) (with W. Hellerstein & G. Kofler). Tax Expenditures and Global Labor Mobility, 84 N.Y.U. L. REV (2009). Made in America for European Tax: The Internal Consistency Test, 49 B.C. L. REV (2008). Quoted in Comptroller of Maryland v. Wynne, 135 S.Ct. 1787, 1802 (2015). Flunking the ECJ s Tax Discrimination Test, 46 COLUM. J. TRANSNAT L L. 72 (2007). U.S. Tax Treaty Policy and the European Court of Justice, 59 TAX L. REV. 65 (2005). NATIONAL REPORTS United States National Report to the European Association of Tax Law Professors Congress on Information Exchange (2014) (with J. Blank). Non-discrimination at the Crossroads of International Taxation; 93b CAHIERS D DROIT FISCAL INT L 625 (2008) (with H. Bouma) (national report for the United States to the 62nd Annual International Fiscal Association Congress). INVITED CONTRIBUTIONS Tax Discrimination and Capital Neutrality, 2 WORLD TAX J. 126 (2010) (remarks before OECD senior tax administrators and member country representatives). Children and Taxation, in THE CHILD: AN ENCYCLOPEDIC COMPANION (Shweder et al, eds., University of Chicago Press, 2009) (encyclopedia entry).

3 Mason CV, Page 3 of 5 Common Markets, Common Tax Problems, 8 FLA. TAX REV. 599 (2007) (essay for annual University of Florida international tax symposium). Double Taxation: A European Switch in Time?, in THE INTERNAL MARKET & DIRECT TAXATION (Servaas van Thiel, ed., 2007) (with G. Kofler) (book chapter). A Decade of International Tax Law Proposals, in THE TILLINGHAST LECTURE (2007) (introduction to book celebrating the tenth anniversary of NYU s annual Tillinghast Lecture on International Taxation). TAX NOTES ARTICLES Wynne: It s Not About Double Taxation, 75 STATE TAX NOTES 413 (2015) (with M. Knoll). Exporting FATCA, 142 TAX NOTES 1245 (2014) (with J. Blank). Cited in MINORITY & MAJORITY STAFF OF PERMANENT SUBCOMM. ON INVESTIGATIONS OF S. COMM. ON HOMELAND SEC. & GOVERNMENTAL AFFAIRS, 113TH CONG. 2,OFFSHORE TAX EVASION: THE EFFORT TO COLLECT UNPAID TAXES ON BILLIONS IN HIDDEN OFFSHORE ACCOUNTS, 18 (Feb. 26, 2014). The Efficient Management of the Wealth of Nations, 120 TAX NOTES 1321 (2008). When Tax Treaty Derivative Benefits Provisions Don t Apply, 43 TAX NOTES INT L 563 (2006) (extended reprint of a 2006 Tax Notes article). Spinning Morris Trust: Interpreting 355(e) According to its Purpose, 94 TAX NOTES 1685 (2002) (student note). REPRINTS & REVIEWS Federalism and the Taxing Power, summary reprinted as The Constitutional Limited of Taxing and Spending, in ADMIN. & REG Y L. NEWS (2012) Tax Discrimination and Capital Neutrality, reprinted in PUBLIC FINANCE FORUM (2011) (translated into Chinese). Common Markets, Common Tax Problems, reprinted in 3/2009 STEUER & WIRTSCHAFT (STUW) (highest ranked German-language tax journal). A Decade of International Tax Law Proposals, reprinted in 2008/1 DIRITTO E PRATICA TRIBUTARIA INTERNATIONALE (leading Italian tax journal). Double Taxation: A European Switch in Time?, reprinted in 14 COLUM. J. EUR. L. 63 (2007). U.S. Tax Treaty Policy and the European Court of Justice, reprinted in COMPARATIVE FISCAL FEDERALISM (Avi-Yonah, Hines, Lang, eds. 2007). Reviewed by Yoshihiro Masui in SOZEI KENYU, No. 696, (2007) (in Japanese).

4 Ruth Mason, Page 4 of 5 PRESENTATIONS & WORKSHOPS (2008 TO PRESENT) Presentations of Works-in-Progress Citizenship Taxation IFA Congress, University of Zurich, August 2015 Mid-Atlantic Tax Conference, May 2014 Max Planck Institute for Tax Law and Public Finance, Munich, May 2014 NYU School of Law, Tax Policy Colloquium, March 2015 Oxford University, Said School of Business, May 2015 Tulane University Law School, Faculty Workshop, February 2014 Université Paris 1 (Panthéon Sorbonne), May 2014 University of British Columbia, February 2015 University of Notre Dame London Global Gateway, May 2015 Washington & Lee University School of Law, Faculty Workshop, February 2014 Delegating Up: State Conformity with the Federal Tax Base University of Minnesota Law School, Tax Colloquium, February 2014 Cardozo University School of Law, Faculty Workshop, March 2012 Columbia Law School, Tax Workshop, June 2011 Cornell Law School Faculty Workshop, November 2011 Duke University School of Law, Tax Colloquium, January 2012 Loyola Law School, Los Angeles, Tax Policy Colloquium, October 2011 University of Connecticut School of Law, Faculty Workshop, November 2011 University of Florida School of Law, Faculty Workshop, September 2011 University of Virginia School of Law, Faculty Workshop, February 2012 What is Tax Discrimination? Brooklyn Law School, Faculty Workshop, September 2011 (with M. Knoll) Georgetown Law Center, Faculty Workshop, October 2010 McGill University, Montreal, Faculty of Law, International Tax Roundtable, March 2009 Michigan Law School, Tax Policy Workshop, January 2010 NYU School of Law, Tax Policy Colloquium, January 2010 (with M. Knoll) Seattle School of Law, Workshop on International Taxation, February 2010 (with M. Knoll) University of Virginia School of Law, Faculty Workshop, September 2010 Yale Law School, Faculty Workshop, February 2011 Federalism and the Taxing Power Brooklyn Law School, Junior Tax Scholars Workshop, June 2009 Columbia Law School, Tax Policy Colloquium, December 2009 Harvard Law School, Workshop on Current Issues on Taxation, October 2009 Queen s University, Faculty of Law, November 2010 University of Toronto, James Hausman Tax Policy Workshop, November 2009 Tax Expenditures and Global Labor Mobility Boston College School of Law, Tax Policy Workshop, September 2008 Brooklyn Law School, April 2009

5 Ruth Mason, Page 5 of 5 Law & Society Annual Meeting, Montreal, May 2008 Northwestern University School of Law, Tax Speakers Series in November 2008 and Tax Policy Colloquium in April 2009 NYU School of Law, Junior Tax Scholars Workshop, June 2008 Seton Hall School of Law, Free Movement in Europe Conference, April 2009 University of Paris I (Panthéon-Sorbonne), October 2008 University of Pennsylvania Law School, Tax Policy Workshop, November 2008 Other Presentations OTHER Panelist, ECJ Recent and Pending Cases Conference, Vienna University of Economics and Business Administration, Vienna, November Panelist, Base Erosion and Profit Shifting, Governments Policies: A Global Scenario, Bocconi University, Milan, May 2014 Panelist, The Realpolitik of Tax Solutions of Equivalent Effect, European Association of Tax Law Professors, Annual Congress, Istanbul, Turkey, May 2014 Panelist, What the United States Can Learn from International Experience with Territorial Tax Systems, An Invitational Conference, Urban Institute, February 2014 Panelist, Symposium on Tax Law and Gender, Georgetown Law Center, March 2011 Co-organizer, Second Symposium on EU Tax Policy, JKU Linz, May 2010 Panelist, Economic Nexus in State and International Taxation, University of Chicago 61 st Annual Federal Tax Conference, November 2008 Chair of session, Administrative Issues of Taxation, Law & Society Annual Meeting, Montreal, May 2008 Commentator, Foreign-Direct Investment and Domestic Economic Activity (paper by M. Desai), NYU School of Law Tax Policy Colloquium, March 2008 Co-organizer, First Symposium on EU Tax Policy, NYU School of Law, March 2008 Editorial Board Member since 2009 of World Tax Journal, a blind peer-reviewed journal published by the International Bureau of Fiscal Documentation. Series Co-Editor (with Ekkehart Reimer of Heidelberg) since 2009 of Kluwer s Series on International Taxation, which publishes three to five books per year. Member of the International Fiscal Association (IFA) and Associate Member of the European Association of Tax Law Professors (EATLP). Admitted to practice law in New York in 2002.