Ruth Mason headshot
RM

Ruth Mason

Professor
Unit: School of Law
Department: School of Law
Office location and address
WB357
580 Massie Rd
Charlottesville, Virginia 22903
Education
J.D. Harvard Law School 2001
B.A. Columbia University 1997
Biography

Ruth Mason joined the University of Virginia School of Law faculty in the 2013 fall semester as a professor of law. Mason's research focuses on international, comparative, and state taxation. Her scholarship, which has been cited by the Supreme Court, focuses on how tax nondiscrimination laws affect cross-border commerce in common markets. Mason teaches courses in international and comparative tax law, and she teaches the International Tax Practicum. 

Mason has been a visiting professor at Johannes Kepler University, Leiden University, Université Paris 1 (Panthéon Sorbonne), and Yale Law School. She will be the International Bureau of Fiscal Documentation professor-in-residence until May 2019. In 2009, Mason served as Fulbright Senior Scholar at the Vienna University for Business Economics and Business Administration (WU Wien). Mason has twice served as co-National Reporter for the United States to international tax conferences: in 2008 to International Fiscal Association (IFA) and in 2014 to the European Association of Tax Law Professors. She is co-editor of Kluwer's Series on International Taxation with Ekkehart Reimer of the University of Heidelberg, and she is a member of the editorial board of the World Tax Journal.

Prior to joining the Law School, Mason was the Anthony J. Smits Professor of Global Commerce at the University of Connecticut School of Law.  Prior to that, she worked in the Graduate Tax Program at NYU and was a tax associate in the New York office of Willkie Farr & Gallagher.   

LAW 6106: Federal Income Tax
Credits: 3–4
This course will concentrate on the provisions that apply to all taxpayers, with particular concern for the taxation of individuals. The course is intended to provide grounding in such fundamental areas as the concept of income, income exclusions and exemptions, non-business deductions, deductions for business expenses, basic tax accounting, assignment of income, and capital gains and losses.
LAW 7748: Tax Discrimination (SC)
Credits: 1
This course covers the constitutional prohibition of tax discrimination against taxpayers with interstate income or activities.
LAW 7780: Transfer Pricing (SC)
Credits: 1
This is a tax course about transfer pricing and income allocation between related companies. This short course provides an overview of the fundamentals of U.S. transfer pricing rules in global context. We will study Section 482 and its regulations, and we will discuss the impact on transfer pricing of the G20/OECD effort to curb base-erosion and profit shifting (BEPS).
LAW 8660: International Tax Practicum - Fall (YR)
Credits: 2
This is the 1st semester of a year-long course using a mock litigation as a lens for studying issues in international tax law. The case study may implicate domestic tax law of any jurisdiction, tax treaties, and EU law. Students will be given a fact-pattern and will identify legal issues raised by the fact pattern. Students will draft briefs for both the government and taxpayer on the issues raised by the mock litigation.
LAW 8661: International Tax Practicum - Spring (YR)
Credits: 1
This is the 2nd semester of a year-long course using a mock litigation as a lens for studying issues in international tax law. The case study may implicate domestic tax law of any jurisdiction, tax treaties, and EU law. Students will be given a fact-pattern and will identify legal issues raised by the fact pattern. Students will draft briefs for both the government and taxpayer on the issues raised by the mock litigation.
LAW 8810: Directed Research
Credits: 1
Eligible students receive credit for serving as research assistants supervised by selected law school faculty members.
LAW 8811: Independent Research
Credits: 1
This course is a semester-long independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member.
LAW 8812: Independent Research
Credits: 2
This course is a semester-long independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member
LAW 8813: Independent Research
Credits: 3
This course is a semester-long independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member.
LAW 8814: Independent Research (YR)
This course is the first semester of a yearlong independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member.
LAW 8815: Independent Research (YR)
Credits: 2
This course is the second semester of a yearlong independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member.
LAW 8816: Independent Research (YR)
This course is the first semester of a yearlong independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member.
LAW 8817: Independent Research (YR)
Credits: 3
This course is the second semester of a yearlong independent research project resulting in a substantial research paper supervised and graded by a selected law school faculty member.
LAW 9292: Tax Discrimination Seminar
Credits: 3
This seminar covers constitutional prohibitions of tax discrimination against taxpayers with interstate income or activities. We will read Supreme Court decisions interpreting the Privileges and Immunities Clause and dormant Commerce Clause. For comparison, each U.S. case will be paired with a case decided by the European Court of Justice addressing a similar tax issue under a similar legal standard.
LAW 9500: Tax Treaties and Other International Tax Topics
Credits: 3–4
This seminar examines the fundamental structural issues that states confront as they attempt to impose income taxes on cross-border transactions involving the movement of goods, services, capital, and individuals.
LAW 9999: Dissertation Research
Credits: 15
For doctoral research taken under the supervision of a dissertation director.