Diane M. Ring is a Professor of Law at Boston College Law School, where she
researches and writes primarily in the field of international taxation, corporate
taxation, and ethical issues in tax practice. Her recent work addresses issues including
information exchange, international tax relations, advance pricing agreements, and ethics
in international tax. Ms. Ring was a consultant for the United Nation’s 2013 project on
treaty administration for developing countries. She was the U.S. National Reporter for
the 2012 IFA Conference on the Debt Equity Conundrum, and the U.S. National Reporter for
the 2004 IFA Conference on Double Nontaxation. She was the Assistant General Reporter for
the 1995 IFA Conference on Financial Instruments and was a consultant to the IFA research
project on the impact of technological and financial innovation on the taxation of income
and activities. Ms. Ring is also co-author of three case books in taxation– one on
corporate taxation, one on international taxation, and one on ethical problems in federal
tax practice. Prior to joining Boston College Law School, Ms. Ring was an associate
professor of law at the University of Florida Levin College of Law, and an assistant
professor at Harvard Law School. Before entering academia, Ms. Ring practiced at the firm
of Caplin & Drysdale in Washington, D.C., specializing in the area of international
tax and the taxation of financial instruments. Ms. Ring also clerked for Judge Jon O.
Newman of the Second Circuit Court of Appeals. 

Works in Progress

International Taxation

Introduction to United States International Taxation, 6th Edition (with James R. Repetti and Paul R. McDaniel), James R. Repetti (2014)

The new edition of this well-known reference work for the tax community provides an introduction...

 
United States, Taxation of Permanent Establishments (2014)
 
Conceptualizing a New Institutional Framework for International Taxation, International Taxation Roundtable, Washington University Law School (2013)
 

Corporate Taxation

Link

Federal Income Taxation of Corporate Enterprise (with Bernard Wolfman) (2012)

This is a comprehensive casebook on federal income taxation of corporations, focusing almost entirely on...

 
The Debt-Equity Conundrum: U.S. National Report, Cahiers De Droit Fiscal International (2012)

One of the fundamental challenges in corporate taxation is managing the distinction between debt and...

 
Federal Income Taxation of Corporate Enterprise (with Bernard Wolfman) (2008)
 
Federal Income Taxation of Corporate Enterprise (with Bernard Wolfman) (2005)
 

Ethics in Taxation

Link

Horizontal Equity Revisited (with James R. Repetti), Florida Tax Review (2013)

From the introduction:

No tax policy analysis stands complete without examination of equity implications. But...

 

Link

Horizontal Equity Revisited (with James R. Repetti), The Proper Tax Base: Structural Fairness from an International and Comparative Perspective (2012)

In the years since McDaniel and Repetti’s 1993 article evaluating the intellectual landscape on horizontal...

 
Ethical Problems in Federal Tax Practice (with Bernard Wolfman and Deborah H. Schenk) (2008)

Ethical Problems in Federal Tax Practice, Fourth Edition, is the ideal tool for introducing students...

 

Taxation of Financial Instruments

Taxation of Financial Instruments (with Reuven Avi-Yonah and David Newman) (1996)
 
Tax Aspects of Derivative Financial Instruments (with David Rosenbloom and Charles Plambeck), Cahiers de Droit Fiscal International (1995)
 

Tax Practice

United States, Taxation of Permanent Establishments (2012)
 

Link

United States, Taxation of Permanent Establishments (2011)
 

Link

Taxation as a Global Socio-Legal Phenomenon (with Allison Christians, Steven Dean, and Adam H. Rosensweig), ILSA Journal of International and Comparative Law (2008)

This essay makes a proposal that might be controversial among tax scholars even if it...

 

PDF

Why Happiness?: A Commentary On Griffith's Progressive Taxation And Happiness, Boston College Law Review (2004)

This Commentary examines three issues raised in Professor Thomas D. Griffith's Article on the connection...

 
U.S. National Report on Double Nontaxation, Cahier de Droit Fiscal Inrternational (2004)
 

Selected Professional Activities

Transparency and Disclosure, U.N. Workshop on Tax Base Protection for Developing Countries (2014)
 
The New Human Equity Transactions, Law & Society Conference (2014)

Also presented at the University of Baltimore Law School Critical Tax Theory Workshop (2014).

 
Research Methodology, Legal Research in International and EU Tax Law, Leiden University International Tax Center (2014)
 
Panelist: Teaching Ethics: Just Whose Responsibility Is It?, ABA Tax Section Mid-Year Meeting (2014)
 
Panelist: Ethical Issues in International Tax Practice, 25th Annual Institute on Current Issues in International Taxation, Sponsored by the Internal Revenue Service & George Washington University Law School (2013)