The latest article from Ruth Mason and Stephen Daly on Apple is now no longer behind a paywall. papers.ssrn.com/sol3/papers.cf…

My thoughts with Stephen Daly on the CJEU Apple decision papers.ssrn.com/sol3/papers.cf…

Who's ready for kompetenz-kompetenz, Round 2? papers.ssrn.com/sol3/papers.cf…

How we enforce the tax law matters. Stephen Daly and I lay out why in Tax Notes papers.ssrn.com/sol3/papers.cf…

Rotten to the Core: The EU's Court of Justice Decision in Apple, 116 Tax Notes Int’l 987 (November 11, 2024) bit.ly/3B0LF1P by Ruth Mason (UVA Law School) & Stephen Daly (The Dickson Poon School of Law)

Steve Daly and I get into the CJEU judgment in Apple in Tax Notes Stephen Daly papers.ssrn.com/sol3/papers.cf…

Really delighted to announce that I've just signed a contract with Cambridge University Press Cambridge University Press for my next sole-authored monograph. The working title is "Comparative Tax Administration: The Rule of Law in Tax Administration in Germany, the UK and the US"

Ashley Deeks, UVA Law School Professor, Wins Prize for National Security Law Scholarship. law.virginia.edu/news/202412/pr…

Now out in the Virginia Law Review: In "Frictionless Government and Foreign Relations," Ashley Deeks & I explain how foreign policy can go off the rails when too much agreement leads political & structural checks to break down--and how to avoid that fate. virginialawreview.org/articles/frict…

My article on "Judicial Institutionalism" in Cornell Law Review is out: cornelllawreview.org/2024/12/18/jud…

"The U.S. Needs More Disagreement on National Security Policy" w/UVA Law School Ashley Deeks: thehill.com/opinion/505688… Bottom line: "policies born of too much agreement, and too little dissent, bring their own risks," like escalating conflict & unlawfully targeting minority groups

The ECJ found that Apple owed €13bn in back taxes to Ireland in Sept 24. The Court's reasoning was contradicted a week later in the UK CFC decision. Find my thoughts on Apple and the UK CFC case in the British Tax Review (paper freely available here: papers.ssrn.com/sol3/papers.cf…)

Curious about the use of AI by public authorities, in particular tax authorities, and how this relates to the Rule of Law? Check out my article in the latest issue of the Cambridge Law Journal: cambridge.org/core/journals/…

Interested to know more about the OECD P2? Come and join me in this Online Live Seminar organised by MBL Seminars –– 14 Feb/ 14:00 UK time. 🤓 | More info here: mblseminars.com/courses-by-id/…

We're in the top 5 again for our analysis of the €13bn Apple decision! Ruth Mason

Or... 21 reasons we don't need citizenship taxation

Join us for the Virginia Tax Study Group on Friday, March 28! Our keynote speaker will be Michael Graetz ’69, who will talk about his new book, The Power to Destroy: How the Antitax Movement Hijacked America press.princeton.edu/books/hardcove… More details and registration link to come.

Important new book from two outstanding scholars.

.Max Planck Law Podcast: Ruth Mason UVA Law School On Apple’s EU Tax Controversy bit.ly/3FbOT4o

The Virginia Tax Study Group meeting is next Friday! Details and registration here law.virginia.edu/event/virginia…