Search for: "Ruth Mason"
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30 Oct 2019, 4:00 am
Ruth Mason (Virginia), Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, 165 Tax Notes 93 (Oct. 7, 2019): Yesterday’s EU General Court decisions in Starbucks and Fiat represent major victories for the Commission and its theory of state aid, notwithstanding that it lost Starbucks. [read post]
26 Oct 2020, 12:20 pm
Ruth Mason (Virginia) & Erin Delaney (Northwestern) present Solidarity Federalism virtually today as part of the San Diego-Davis-Hastings Tax Law Speaker Series: Studies of federalism, especially in the United States, have largely focused on the important role that state autonomy plays in federations, emphasizing what we refer to as the... [read post]
9 May 2023, 12:01 pm
Ruth Mason (Virginia; Google Scholar), Legal Problems with Digital Taxes in the United States and Europe: This chapter considers potential legal challenges to digital taxes in the European Union and United States. [read post]
13 Jan 2021, 12:20 pm
Ruth Mason (Virginia) presents The Legality of Digital Taxes in Europe (with Leopoldo Parada (Leeds)) online at Toronto today as part of its James Hausman Tax Law and Policy Workshop Series: This essay argues that EU taxpayers may challenge digital services taxes as violations of EU law. [read post]
10 Oct 2017, 12:05 pm
Ruth Mason (Virginia) presents State Aid Special Report – Part 6: Are Tax Rulings Selective? [read post]
17 Feb 2009, 10:00 am
Ruth Mason (UConn) has published Made in American for European Tax: The Internal Consistency Test, 49 B.C. [read post]
15 Nov 2010, 11:31 am
Ruth Mason (Connecticut) presents Federalism and the Taxing Power, 99 Cal. [read post]
17 Oct 2011, 12:00 pm
Ruth Mason (Connecticut) presents Delegating Up: Federal-State Tax Base Conformity at Loyola-L.A. today as part of its Tax Policy Colloquium Series: Congress uses the income tax to regulate. [read post]
19 Jan 2012, 2:17 pm
Ruth Mason (Connecticut) presents Delegating Up: Federal-State Tax Base Conformity at Duke today as part of its Tax Policy Seminar hosted by Lawrence A. [read post]
31 Mar 2011, 9:44 am
Ruth Mason (University of Connecticut School of Law) & Michael S. [read post]
27 Dec 2023, 2:00 am
Ruth Mason (Virginia; Google Scholar), The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back, 112 Tax Notes Int'l 1315 (Dec. 4, 2023): In this article, Mason reviews the advocate general opinion in the case against Ireland for granting illegal state aid to Apple. [read post]
28 May 2014, 1:00 pm
Blank (NYU) & Ruth Mason (Virginia) present United States National Report on Exchange of Information at the 2014 Annual Congress of the European Association of Tax Law Professors today in Istanbul, Turkey: The United States recently has taken an aggressive stance towards non-reporting of offshore income and attendant... [read post]
21 May 2020, 12:20 pm
Ruth Mason (Virginia) presents The Transformation of International Tax, 114 Am. [read post]
3 Dec 2018, 12:05 pm
Ruth Mason (Virginia) presents The Illegality of Digital Services Taxes Under EU Law: Size Matters (with Leopoldo Parada (Turin)) at McGill today as part of its Spiegel Sohmer Tax Policy Colloquium Series (more here): This Article uses the example of company-size classifications to explore the role of disproportionate impact and... [read post]
24 Jul 2020, 2:00 am
, by Ruth Mason (Virginia): A European Commission decision that Apple Inc. owed $14 billion in back taxes to Ireland was annulled by the European Union’s lower court last week. [read post]
28 Sep 2011, 12:30 pm
Ruth Mason (Connecticut) presents Delegating Up: Federal-State Tax Base Conformity at Connecticut today as part of its Faculty Workshop Series: Congress uses the income tax to regulate. [read post]
3 Jun 2020, 12:20 pm
Shu-Yi Oei (Boston College), The New World of International Tax (JOTWELL) (reviewing Ruth Mason (Virginia), The Transformation of International Tax, 114 Am. [read post]
16 Apr 2007, 10:30 am
Ruth Mason (UConn) has posted In Search of Internal Consistency: Tax Discrimination in the EU, 46 Colum. [read post]
30 Sep 2016, 12:05 pm
Ruth Mason (Virginia) presents Citizenship Taxation, 89 S. [read post]
22 Oct 2020, 12:20 pm
Stephen Daly (King's College London) & Ruth Mason (Virginia), State Aid: The General Court Decision in Apple, 168 Tax Notes Fed. 1791 (2020): In this article, the authors analyze the Apple state aid case, concentrating on its implications for state aid analysis and use of the arm’s-length standard, and they... [read post]