Episode Headline

Episode 3: Taxing Big Tech and 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

• The 2007-08 Financial Crisis
• Apple Executives Testify Before Congress
• The European Union Tax Ruling in the State Aid Case Against Apple in Ireland
• Organisation for Economic Co-operation
• Mason Discusses the Wayfair Case in a Q&A
• 2017 Tax Reform
• United Kingdom Public Accounts Committee
• Nexus
• Starbucks Protests
• G20
• Multilateral Instrument

Audio clip courtesy C-SPAN.