Diane M. Ring is a Professor of Law and the Dr. Thomas F. Carney Distinguished
Scholar 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, sharing and human equity transactions, and ethics in international tax. Ms.
Ring was a consultant for the United Nation’s 2014 project on tax base protection for
developing countries, and the U.N.'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



Can Sharing Be Taxed? (with Shu-Yi Oei) (2015)

The past few years have seen the rise of a new model of production and...



Human Equity? Regulating the New Income Share Agreements (with Shu-Yi Oei), Vanderbilt Law Review (2015)

A controversial new financing phenomenon has recently emerged. New “income share agreements” (“ISAs”) enable an...



The New Human Equity Transactions, California Law Review Circuit (2014)

This article begins to explore the legal and policy implications of a new form of...



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...


International Taxation

Transparency and Disclosure, United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (2015)
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


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

Ethical Problems in Federal Tax Practice (with Bernard Wolfman and Deborah H. Schenk) (2015)

This highly practical casebook introduces students to the ethical challenges that arise in federal tax...


Taxation of Financial Instruments

Moderator, International Taxation, Law & Society Annual Meeting (2014)
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)

Selected Professional Activities

Transparency, Disclosure and Taxation in Developing Countries, Law and Society Association Annual Meeting (2015)
Moderator, Theory and Constitutionalism in Tax Law, Law and Society Association Annual Meeting (2015)
Regulation by Crowd, Law and Society Association Annual Meeting (2015)
Moderator, Recent Developments in Human Capital Investing, AALS 2015 Annual Meeting (2015)
Panel Chair, Ethical Issues in International Tax Practice, 27th Annual Institute on Current Issues in International Taxation (2014)

No subject area

Institutional Aspects, BRICS and the Emergence of International Tax Coordination (2015)
United States, Taxation of Permanent Establishments (2012)


United States, Taxation of Permanent Establishments (2011)
U.S. National Report on Double Taxation, Cahiers de Droit Fiscal International (2004)