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Ruth Mason - Scholarship

Books

• Primer on Direct Taxation in the European Union (West 2005). (Professors may request a complimentary copy)

Journal Articles

• Made in America for European Tax: The Internal Consistency Test 49 Boston College Law Review (forthcoming 2008)
• Flunking the ECJ's Tax Discrimination Test, 46 Columbia Journal of Transnational Law (forthcoming 2007).
• U.S. Tax Treaty Policy and the European Court of Justice, 59 Tax L. Rev. 65 (2005) (reprinted in Comparative Fiscal Federalism (Reuven Avi-Yonah, James R. Hines, Jr. & Michael Lang eds., 2006) and in 2007/1 Diritto e Pratica Tributaria Internationale)

News & Other Articles

• USA Branch Report to the 2008 Congress of the International Fiscal Association: Non-Discrimination at the Crossroads of International Taxation, 93b Cahiers de droit fiscal international (forthcoming 2008)
• Constitutional Limits on Corporate Tax Integration in the U.S. and EU, 61 Tax L. Rev. __ (forthcoming 2008) (with Walter Hellerstein & Georg Kofler) (symposium paper with commentary).
• Common Markets, Common Tax Problems, 8 Fla. Tax Rev. ___ (essay for University of Florida Levin School of Law's Annual International Tax Symposium, forthcoming 2008).
• A Decade of International Tax Law Proposals (introduction to book celebrating ten years of Tillinghast Lectures (NYU 2007))
• Double Taxation: A European "Switch in Time", in The Internal Market & Direct Taxation (Confédération Fiscale Européenne, Servaas van Thiel, ed., 2007) reprinted in 14 Colum. J. Eur. L. 63 (2007) (with Georg Kofler).
• When Tax Treaty Derivative Benefits Provisions Don't Apply, 112 Tax Notes 367 (2006).
• Spinning Morris Trust: Interpreting §355(e) According to its Purpose, 94 Tax Notes 1685 (2002).