IFA Canada 2023 Lectureship

A North American View of State Aid

February 22, 2023

Guest Lecturer: Ruth Mason, Edwin S. Cohen Distinguished Professor of Law and Taxation, University of Virginia

Discussant: Dr. Jennifer Farrell, Assistant Professor, Faculty of Law, Western University

View the Online Program

About the Lecturer

Ruth Mason
Edwin S. Cohen Distinguished Professor of Law and Taxation, University of Virginia

Ruth Mason joined the University of Virginia School of Law faculty in
2013. Her research focuses on taxation, especially issues related to
cross-border taxation — including citizenship-based taxation and
taxation within federations and common markets. Her recent work
considers multilateral efforts to
reform corporate taxation. Mason has
an abiding interest in the dormant commerce clause and tax
discrimination, and her work in this area has been
cited by the U.S.
Supreme Court
.

A member of the American Law Institute, Mason has been a visiting
professor at Yale Law School and Université Paris 1 (Panthéon
Sorbonne). She was a Fulbright senior scholar at Vienna University of
Economics and Business, and professor-in-residence at the
International Bureau of Fiscal Documentation. Mason co-edits
Kluwer’s Series on International Taxation, and she is a member of the
editorial board of the
World Tax Journal. She also has served as
national reporter for the United States to the International Fiscal
Association (IFA), as well as a panelist at many IFA congresses. She
is co-host of the
Oxford-Virginia Legal Dialogs, all of which are
available to stream. Prior to joining the Law School, Mason taught at
New York University School of Law and University of Connecticut
School of Law. She practiced at Willkie Farr & Gallagher in New
York City.

 

About the Discussant

Dr. Jennifer Farrell
Assistant Professor, Faculty of Law, Western University

LLB, LLM, PhD (Lond.) called to the Bar of Ontario.
Dr. Jennifer Farrell is an Assistant Professor in the Faculty of Law and an
Associate Research Fellow at the Tax Administration Research Centre
(TARC) at the University of Exeter Business School. In 2017-18, Jennifer
was named “Professor of the Year” by the Student Legal Society.

Jennifer completed her doctoral research at Queen Mary, University of
London, and an LLM in Tax at King’s College London. Her doctoral research
won the International Fiscal Association’s Mitchell B. Carroll prize
presented at the Association’s 65th Congress. Her book The Interface
of International Trade Law and Taxation was published by the IBFD (2013).
Prior to joining Western, Jennifer held a Marie Skłodowska
Curie Fellowship in International Taxation at the Institute for Austrian and
International Tax Law, Vienna University of Economics and Business, and
she has previously held research positions at Exeter Business School and
the University of London, England. Her research interests look at the
intersection of tax laws and cross-border taxation with other fields such as
trade laws and technology (e.g., blockchain and cryptocurrencies). She is
an active member of the Canadian Tax Foundation and International
Fiscal Association. She teaches Income Taxation and International Tax
Law.