The Transformation of International Tax

Ruth Mason;

The Transformation of International Tax

Ruth Mason

PUBLISHER

American Journal of International Law

DATE

2020

SSRN Video

UVA Law Faculty Affiliations

Ruth Mason

Abstract

The recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax — changing its participants, agenda and institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes opened a rift over the resulting revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes from the perspectives of revenue, inclusivity, legitimacy and accountability, innovation, and durability.

SSRN Video

Citation

Ruth Mason, The Transformation of International Tax, 114 American Journal of International Law, 353–402 (2020).

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The Transformation of International Tax

UVA Law Faculty Affiliations

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