- Edwin S. Cohen Distinguished Professor of Law and Taxation
Ruth Mason joined the University of Virginia School of Law faculty in 2013. Her research focuses on taxation, especially issues related to cross-border taxation — including citizenship-based taxation and taxation within federations and common markets. Her recent work considers multilateral efforts to reform corporate taxation. Mason has an abiding interest in the dormant Commerce Clause and tax discrimination, and her work in this area has been cited by the Supreme Court.
Mason has been a visiting professor at Yale Law School and Université Paris 1 (Panthéon Sorbonne). She was Fulbright Senior Scholar at Vienna University of Economics and Business. As professor-in-residence at the International Bureau of Fiscal Documentation in 2018, Mason delivered the 2018 Amsterdam Distinguished Lecture in Taxation. Her lecture focused on the application to U.S. multinational companies of the EU prohibition of tax state aid. She developed the lecture into a method that regulators could use to reliably identify subsidies delivered as tax breaks.
Mason co-edits Kluwer's Series on International Taxation, and she is a member of the editorial board of the World Tax Journal. She also has served as national reporter for the United States to the International Fiscal Association. Prior to joining the Law School, Mason taught at New York University School of Law and University of Connecticut School of Law. She practiced at Willkie Farr & Gallagher in New York City.
Mason is actively involved in the life of the Law School and University. She supervises doctoral students, teaches taxation and serves as faculty advisor to UVA’s tax moot court team, which has won three international championships. Mason recently participated in an episode of UVA’s Global Inquirer.
- J.D.Harvard Law School2001
- B.A.Columbia University1997
Primer on Direct Taxation in the European Union (Thomson West, 2005).
SSRN | Video
SSRN | HeinOnline (PDF)
Part 1 — "State Aid FAQ," 154 Tax Notes 451 (2017).
Part 2 — "Legitimate Expectations," 154 Tax Notes 615 (2017).
Part 4 — "Whose Arm’s Length Standard?," 155 Tax Notes 947 (2017).
Part 6 — "State Aid: Arm’s Length on Appeal," 158 Tax Notes 771 (2018).
Part 7 — "Implications for Apple of Starbucks and Fiat," 154 Tax Notes 93 (2019).
"New York’s Unconstitutional Tax Residence Rule" (with M. Knoll), 85 State Tax Notes 707 (2017).
"Wynne: It’s Not About Double Taxation" (with M. Knoll), 75 State Tax Notes 413 (2015).
"Exporting FATCA" (with J. Blank), 142 Tax Notes 1245 (2014).
"Tax Discrimination and Capital Neutrality", 2 World Tax J. 126 (2010). (invited contribution)
"Sovereign Wealth Funds and 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).