The Future of International Tax

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Though much divides us these days, there are still some things we all share in common. One of them is law. In “Common Law,” a new podcast sponsored by the University of Virginia School of Law, Dean Risa Goluboff and Vice Dean Leslie Kendrick explore how law shapes society, how we shape law and why we should all care. MORE

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Ruth Mason
Episode 3: Taxing Big Tech and the Future of International Tax

UVA Law professor Ruth Mason explains why the world is at a crossroads on international tax, as nations consider how to ensure that corporations like Google, Amazon and Apple are paying their fair share in a digital economy. More

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The Future of International Tax

Ruth Mason

Ruth Mason is the Class of 1957 Research Professor of Law at the University of Virginia. She is an expert on international, comparative and state taxation, and her scholarship has been cited by the Supreme Court. Mason is the first woman, and youngest scholar, to be named professor-in-residence at the International Bureau of Fiscal Documentation, based in Amsterdam. She is also a member of the editorial board of the World Tax Journal. Additionally, Mason authored the casebook Primer on Direct Taxation in the European Union. Last year she coached UVA Law’s International and European Tax Moot Court competition team to its first win — the first of any American law school. She helped the team repeat the feat this year.

Her latest article, “Digital Battlefront in the Tax Wars,” co-authored with Leopolda Parada, explores how individual EU countries that have instituted high-revenue taxation triggers may be illegally targeting American companies. The Congressional Research Service recently referenced the article in their digital tax report.

You can follow Mason on Twitter at @ProfRuthMason.

Listening to the Show

Audio clip courtesy C-SPAN.