Complete works of Ruth Mason (94)

1. 2005 “U.S. Tax Treaty Policy and the European Court of Justice” · Tax Law Review, vol. 59
2. 2006 When Tax Treaty Derivative Benefits Provisions Don't Apply · Tax Notes International
3. 2007 A Theory of Tax Discrimination
4. 2007 Double Taxation: A European 'Switch in Time'? · Columbia Journal of European Law
5. 2007 Flunking the ECJ's Tax Discrimination Test · Columbia Journal of Transnational Law
6. 2007 U.S. Tax Treaty Policy and the European Court of Justice · Comparative Fiscal Federalism (Kluwer Law International)
7. 2008 2006 ECJ Direct Tax Cases
8. 2008 Constitutional Restraints on Corporate Tax Integration · Tax Law Review
9. 2008 Made in America for European Tax: The Internal Consistency Test · Boston College Law Review
10. 2008 Sovereign Wealth Funds and the Efficient Management of the Wealth of Nations · Tax Notes
11. 2009 Tax Expenditures and Global Labor Mobility · New York University Law Review
12. 2010 Tax Discrimination and Capital Neutrality · World Tax Journal
13. 2011 Federalism and the Taxing Power · California Law Review
14. 2011 “What Is Tax Discrimination?” (with Michael S. Knoll) · Yale Law Journal, vol. 121
15. 2012 The Constitutional Limits of Taxing and Spending · Administrative & Regulatory Law News
16. 2013 Delegating Up: State Conformity with the Federal Tax Base · Duke Law Journal
17. 2014 Amicus Brief in Maryland Comptroller v. Wynne
18. 2014 Exporting FATCA · Tax Notes
19. 2014 Waiting for Perseus: A Sur-Reply to Professors Graetz and Warren · Tax Law Review
20. 2015 Comptroller v. Wynne: Internal Consistency, a National Marketplace, and Limits on State Sovereignty to Tax · University of Pennsylvania Law Review Online
21. 2015 How the Massachusetts Supreme Judicial Court Should Apply Wynne · State Tax Notes
22. 2015 Wynne: It's Not About Double Taxation · State Tax Notes
23. 2016 Brief of Amici Curiae on Remand from the United States Supreme Court, First Marblehead, Inc. v. Comm'r · Massachusetts Supreme Judicial Court amicus brief
24. 2016 Citizenship Taxation · Southern California Law Review
25. 2016 Is the Philadelphia Wage Tax Unconstitutional? And If It Is, What Can and Should the City Do? · University of Pennsylvania Law Review Online
26. 2016 Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner · SSRN Electronic Journal
27. 2017 New York’s Unconstitutional Tax Residence Rule · SSRN Electronic Journal
28. 2017 Special Report on EU State Aid: Part 1 - FAQ · Tax Notes
29. 2017 Special Report on EU State Aid: Part 2 - Legitimate Expectations · Tax Notes
30. 2017 Special Report on EU State Aid: Part 3 - Apple · Tax Notes
31. 2017 Special Report on EU State Aid: Part 4 - Whose Arm's-Length Standard? · Tax Notes
32. 2017 Special Report on EU State Aid: Part 5 - An American View of State Aid · Tax Notes
33. 2017 “The Economic Foundation of the Dormant Commerce Clause” (with Michael S. Knoll) · Virginia Law Review, vol. 103
34. 2018 Amicus Brief in Wayfair v. South Dakota · SSRN Electronic Journal
35. 2018 Case law note: Implications of Wayfair · Intertax
36. 2018 Digital Battlefront in the Tax Wars · Tax Notes International
37. 2018 Dual Residents: A Sur-Reply to Zelinsky · Tax Notes
38. 2018 Implications of Wayfair · SSRN Electronic Journal
39. 2018 Size Matters: Discriminatory Intent and Discriminatory Impact in EU Law · SSRN Electronic Journal
40. 2018 Special Report on EU State Aid: Part 6 - Arm's Length on Appeal · Tax Notes
41. 2018 The Tax Subsidy War · SSRN Electronic Journal
42. 2019 Company Size Matters · British Tax Review
43. 2019 Identifying Illegal Subsidies · American University Law Review
44. 2019 Special Report on EU State Aid: Part 7 - Implications of the Rulings in Starbucks and Fiat for the Apple State Aid Case · Tax Notes Federal
45. 2020 Apple Just Saved $14 Billion in Tax - But Can the Tax System Be Saved? · The Hill
46. 2020 France-US skirmish over Amazon digital tax shows why the century-old international tax system is broken
47. 2020 Maryland's Proposed Digital Tax May Be Unconstitutional · Medium
48. 2020 Special Report on EU State Aid: Part 8 - State Aid: The General Court Decision in Apple · Tax Notes Federal
49. 2020 Tax discrimination · Research Handbook on International Taxation
50. 2020 The Dormant Foreign Commerce Clause After Wynne · Virginia Tax Review
51. 2020 The Legality of Digital Taxes in Europe · Virginia Tax Review
52. 2020 The Time Has Come for State Digital Taxes · Daily Tax Report
53. 2020 The Transformation of International Tax · American Journal of International Law
54. 2020 What the CJEU’s Hungarian Cases Mean for Digital Taxes
55. 2020 What the States Need from Congress Now Is Cold, Hard Cash · Time
56. 2020 Why the Supreme Court Should Grant Certiorari in Steiner v. Utah · Tax Notes State
57. 2020 Will Coronavirus Accelerate Digital Tax Adoption? · Brink News
58. 2020 “The Legality of Digital Taxes in Europe” (with Leopoldo Parada) · Virginia Tax Review, vol. 40
59. 2021 Has Cross-Border Arbitrage Met Its Match? · Virginia Tax Review
60. 2021 State Aid Enforcement After Amazon
61. 2021 The 2021 Compromise · Tax Notes Federal
62. 2021 The Fine Print on the Global Tax Deal: Domestic Politics Could Prevent Sweeping Reform · Foreign Affairs
63. 2021 Thinker, Teacher, Traveler: Reimagining International Tax · IBFD
64. 2022 <i>Steiner v. Utah</i>: Designing a Constitutional Remedy
65. 2022 A Wrench in the GLOBE's Diabolical Machinery · Tax Notes International
66. 2022 Amicus Brief of Michael Knoll and Ruth Mason Supporting Petitioners in National Pork Producers Council v. Ross · SSRN Electronic Journal
67. 2022 Common Markets, Common Tax Problems · Florida Tax Review
68. 2022 Ding-Dong! The EU Arm's-Length Standard Is Dead · Tax Notes International
69. 2022 Is it Kosher for California to Ban Out-of-State Pork? · The Regulatory Review
70. 2022 Is the Biggest Supreme Court Case This Term About Bacon? · The Regulatory Review
71. 2022 National Pork is a Bibb Case, Not a Pike Case · George Washington Law Review Arguendo
72. 2023 Bibb Balancing: Regulatory Mismatches Under the Dormant Commerce Clause · George Washington Law Review
73. 2023 For Now, Court Is Cool with California in Charge · The Regulatory Review
74. 2023 How Sri Lanka can uncover its mysterious legal adversary · Financial Times
75. 2023 Legal problems with digital taxes in the United States and Europe · International Tax at the Crossroads
76. 2023 National Pork Es Un Caso Bibb, No Un Caso Pike · Revista Técnica Tributaria
77. 2023 Solidarity Federalism · Notre Dame Law Review
78. 2023 Tax competition and state aid · Yearbook of European Law
79. 2023 The Advocate General's Opinion in Apple: Two Steps Forward, One Step Back · Tax Notes International
80. 2023 “Bibb Balancing: Regulatory Mismatches Under the Dormant Commerce Clause” (with Michael S. Knoll) · George Washington Law Review, vol. 91
81. 2024 Apple victory would do nothing to discipline giant over tax deal · The Times
82. 2024 Bounded Extraterritoriality · Michigan Law Review
83. 2024 Reconsidering Citizenship Taxation
84. 2024 Rotten to the Core: The EU's Court of Justice Decision in Apple
85. 2024 Seeds of Discord: Inside Apple's EU Tax Controversy
86. 2024 Surprise ruling on Apple's taxes in Ireland raises questions · The Times
87. 2025 Regulatory Mismatches in the United States and the European Union · Publius: The Journal of Federalism
88. 2025 State Aid Enforcement After Apple
89. 2025 What Went Wrong in the Apple State Aid Case and How to Fix It - Part 2: Suggested Reforms
90. 2025 What Went Wrong in the Apple State Aid Case: Part 1 - The Case this record
91. 2027 Internal Consistency and Horizontal Federalism · Michigan Law Review
92. 2027 Rethinking Tax Discrimination · Harvard University Press
93. 1997 Primer on direct taxation in the European Union
94. 1997 Taxing People