Diane Ring

Diane Ring, Professor of Law & the Dr. Thomas F. Carney Distinguished Scholar, Boston College Law School

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 fields of international taxation, ethical issues in taxation, and corporate taxation.  Ms. Ring was the U.S. National Reporter for the 2012 IFA Conference on the Debt-Equity Conundrum, and was the U.S. National Reporter for the 2004 IFA Conference on Double Nontaxation. Ms. Ring has worked as a consultant to the U.N. on projects regarding treaties and transparency and disclosure for developing countries. Ms. Ring is also co-author of three case books in taxation – one on ethical issues in federal tax practice, one on corporate taxation, and one on international taxation.

Prior to joining the 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.  Ms. Ring received her A.B. and J.D. from Harvard University.

Paper Title:

"Transparency and Disclosure Burdens as Business Costs of Border Flexibility"

Paper Summary: 

Migration generally characterizes the movement of peoples across borders, but this conference, has taken a decidedly broader view of the question and seeks to examine a world in which “increasing numbers of individuals and businesses seek refuge from the tax burdens of their home jurisdictions in lower tax jurisdictions, these in- and out- migrations strain the national economies of affected countries causing them to modify their taxation rules and structures.” This essay aims to add to this conversation by reconsidering the contemporary challenges of taxation of multinational corporations as a function of border flexibility; seen in that light, the increasing obligations and expectations of transparency and disclosure, both on business and government, are substantially due to that geographic mobility.