.
Ainsworth, Richard Thompson's
Scholarly Papers
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Aggregate Statistics
Total Downloads
10,801
Total
Citations
9
1.
Ainsworth, Richard Thompson Boston University - School of Law
742
(14,639)
Zapper, Technology, Consumption Tax, VAT, GST, retail sales tax, SSUTA, Zisky, Tax Fraud, INSIKA project, Fiscalis Committee, Cash Register Project Group, sales suppression, skimming, terrorist funding, ECR, POS systems, Quebec, Revenue Quebec, Working Group on Cash Reigisters
2.
Ainsworth, Richard Thompson Boston University - School of Law
651
(17,702)
2
VAT, Missing Trader Intracommunity Fraud, MTIC, Carousel Fraud, Certified tax software, Streamlined Sales Tax, Digital VAT, D-VAT
3.
Ainsworth, Richard Thompson Boston University - School of Law
579
(20,914)
1
Transfer Pricing, World Customs Organization, Organization for Economic Cooperation and Development, WCO, OECD, Customs, VAT, Income Tax, Vertical Harmonization, Horizontal Harmonization
4.
Ainsworth, Richard Thompson Boston University - School of Law
523
(24,004)
Sarbanes-Oxley, Eigth Corporate Directive, CLERP 9, Loi de Sécurité Financière, Non-audit Tax Services, Levitt reforms, Kouninkaikeishihou no ichibu wo kaisei suru houritsu, Principles-based standards, Rules-based standards, Path dependency, Enron
5.
Ainsworth, Richard Thompson Boston University - School of Law
Shact, Andrew Boston University - School of Law
Posted:
29 Feb 12
Last Revised:
18 Jul 12
465
(27,975)
Comparable Uncontrolled Price, CUP, Transactional Net Margin Method, TNMM, SNF (Australia), Compaq Computer, DSG Retail, ConocoPhillips, Alberta Printed Circuits, Business restructuring, Transfer pricing, OECD, Section 482
6.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
13 Jan 09
Last Revised:
18 Jan 09
426
(31,378)
VAT/GST, Direct Taxation, APA process, VAT/GST direct tax valuation, horizontal harmonization of direct tax valuation, vertical harmonization of valuation, Multi-Tax APAs
7.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
15 Oct 10
Last Revised:
26 Jul 12
425
(31,471)
Transfer Pricing, Captive Insurance, DSG Retail, UPS, Profit Split, OECD, Business Restructuring, Intangibles, Tax shelter, CUP, TNMM
8.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
02 Jun 08
Last Revised:
26 Jul 12
362
(38,425)
1
Zapper, phantom-ware, cash register, skimming, tax fraud, ECR, POS system
9.
Ainsworth, Richard Thompson Boston University - School of Law
331
(42,893)
Place of Taxation, Taxation of Services, VAT, OECD, Japanese Consumption Tax, Double Taxation, Double non-taxation, Place of Supply
10.
Ainsworth, Richard Thompson Boston University - School of Law
Shact, Andrew Boston University - School of Law
Posted:
03 Jun 11
Last Revised:
26 Jul 12
326
(43,635)
OECD, JCT, Transfer Pricing, Business Restructuring, Transfer Pricing Guidelines, Chapter IX, 482, Intangibles, Synergy, Tax Shelter, Arm's length price, Decisions
11.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
26 Feb 10
Last Revised:
09 Mar 10
281
(52,102)
Zapper, VAT Fraud, BMC, Inc., Sales Recording Module, eTax, Sales Data Controller
12.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
07 Aug 09
Last Revised:
27 Jul 12
262
(56,137)
1
MTIC, VAT fraud, Carousel fraud, BlueNext Exchange, Climate Spot Exchange, CO2, tradable emissions permits, UN Framework Convention on Climate Change, Kyoto Protocol
13.
Ainsworth, Richard Thompson Boston University - School of Law
251
(58,897)
VAT, Retail sales tax, Certified tax software, Streamlined Sales Tax, Regressivity, Progressivity, Digital VAT, Digital VAT Card, Tax Administration, D-VAT, President's Advisory Panel on Federal Tax Reform
14.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
08 Feb 10
Last Revised:
27 Jul 12
234
(63,475)
VoIP, MTIC, VAT Fraud, COM(2009) 511, OECD, Cross-Border Supply of Services, Dr. Michael Cheetham, Consumption Taxes
15.
Ainsworth, Richard Thompson Boston University - School of Law
227
(65,558)
Streamlined Sales Tax, Certified Systems, VAT, Retail Sales Tax, Digital Sales Directive, One-Stop-Shop, EU Commission, Tax Refunds
16.
Ainsworth, Richard Thompson Boston University - School of Law
227
(65,558)
VAT, Tax, Developing Countries, Consumption Tax Reform, Foreign Direct Investment, Sarbanes-Oxley, Tax automation, Certified tax software, Streamlined Sales Tax, Digital VAT, D-VAT
17.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
06 Sep 07
Last Revised:
27 Jul 12
224
(66,489)
Missing Trader Intra-Community (MTIC) Fraud, MTIC Fraud, VAT Fraud Market Place, carousel fraud, contra trading fraud, VAT, Car-flipping, UK car-flipping, the Lisbon Strategy, certified tax software
18.
Ainsworth, Richard Thompson Boston University - School of Law
215
(69,692)
1
Retail Sales Tax, Value Added Tax, VAT, Consumption Tax, President's Advisory Panel on Tax Reform, Japanese Tax Commission, Biometrics, Certified Tax Software, Streamlined Sales Tax, Digital Sales Directive, Sarbanes-Oxley, Developing Countries, Tax Reform, Real ID Act
19.
Ainsworth, Richard Thompson Boston University - School of Law
211
(70,673)
MTIC fraud, carousel fraud, SSUTA, VAT, fraud, certified solutions, EU Commission, ECOFIN, ways forward, missing trader intra-Community fraud
20.
Ainsworth, Richard Thompson Boston University - School of Law
210
(71,373)
zapper, phantom-ware, skimming, tax fraud, ECR, POS system, Japanese National Tax Administration
21.
Ainsworth, Richard Thompson Boston University - School of Law
207
(72,111)
2
Regressivity, VAT, RST, Biometrics, Certified Tax Software, Tax, Smart Card Technology, Streamlined Sales Tax, Digital VAT, D-VAT, Real ID Act, Smart Card
22.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
10 Jan 10
Last Revised:
27 Jul 12
190
(78,497)
VAT, MTIC, CO2, Algirdas Šemeta, TAXUD/1625/04 REV 1, Certified software, Certified service provider, SSUTA
23.
Ainsworth, Richard Thompson Boston University - School of Law
187
(79,763)
Zapper, phantom-ware, cash register, skimming, tax fraud, ECR, POS system
24.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
26 Nov 07
Last Revised:
27 Jul 12
180
(82,621)
Transfer Pricing, World Customs Organization, Organization for Economic Cooperation and Development, WCO, OECD, Customs, VAT, Income Tax, Vertical Harmonization, Horizontal Harmonization
25.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
27 Apr 10
Last Revised:
24 Jul 12
178
(83,523)
VoIP MTIC, CO2 MTIC, VAT Fraud, Money Laundering, France Telecom, Deutsche Telekom, Vodaphone, Telefónica Group, Accrue Telemedia OY, Acumen Europe OY, Acumen UK, Diadem UK, Telecom Italia, FastWeb
26.
Ainsworth, Richard Thompson Boston University - School of Law
Shact, Andrew Boston University - School of Law
Posted:
13 Sep 11
Last Revised:
18 Jul 12
171
(86,814)
Transfer pricing, OECD, Database dump, Comparability, E.I. Dupont de Nemours v. United States, Seagate Technology, Inc. v. Commissioner, Westreco, Inc. v. Commissioner, Roche Products Pty Ltd v. Commissioner, GlaxoSmithKline v. The Queen, DSG Retail v. HMRC
27.
Ainsworth, Richard Thompson Boston University - School of Law
Shact, Andrew Boston University - School of Law
154
(95,512)
Business restructuring, Issue Note No. 2, Transfer pricing, OECD, Decision-making intangible, Decisions, Profit/loss potential, BP pic, Xerox, Ford, Deepwater Horizon, Macondo Well, Anne Mulcahy
28.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
14 Nov 10
Last Revised:
26 Jul 12
151
(97,210)
MTIC, MTEC, VAT fraud, VLN, D-VAT, Tradable services, New Zealand GST, EU VAT, Dr. Michael Cheetham
29.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
14 May 09
Last Revised:
21 May 09
139
(104,413)
Puerto Rico, Impuesto a las Ventas y Uso, IVU, Tax fraud, MEV, Module d'enregistrement des ventes, Zapper, Phantom-ware, Smart card, Sales and Use Tax, SSUTA, CSP, ECR, POS system, Skimming
30.
Ainsworth, Richard Thompson Boston University - School of Law
130
(110,480)
MTIC Fraud, Missing Trader Fraud, VAT Fraud, RTvat, D-VAT, VLN, VAT Locator Number, Real-Time VAT
31.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
23 Feb 09
Last Revised:
03 Mar 09
125
(114,045)
Tax fraud, MEV, Module d'enregistrement des ventes, Zapper, Phantom-ware, Smart card, VAT, SSUTA, CSP, Germany, Quebec, Greece, ECR, POS System, Skimming
32.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
28 Oct 09
Last Revised:
25 Jul 12
112
(124,383)
Virtual intermediary, VAT, Sales tax, Tax avoidance, Consumption Tax, Travel agent, Internet
33.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
06 Mar 09
Last Revised:
26 Jul 12
106
(129,554)
Austrian, Germany, Estonia, Denmark, VAT, Use and Enjoyment, Place of Supply, Proxy
34.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
08 Dec 12
Last Revised:
14 Jan 13
104
(131,392)
VAT, EU, Missing Trader Fraud, Triangulation, Simplified triangulation, Teleos, Facet and X, Mexcom, Mecsek-Gabona
35.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
26 Feb 11
Last Revised:
25 Jul 12
92
(142,850)
1
MTIC, MTEC, Zapper, Phantom-ware, RTvat, Real-time VAT, Mittler Model, VAT withholding, Third-party withholding, Ecuador, Green paper, COM(2010) 695/4, Fractioned payment, Red Ink Rising, The Moment of Truth, Restoring America's Future, Payroll Tax, P.L. 111-312, Employment, Labor-intensive services
36.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
10 Jan 11
Last Revised:
27 Jul 12
86
(149,262)
Red Ink Rising, The Moment of Truth, Restoring America's Future, Payroll Tax, Tax Relief Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010, P.L. 111-312, Employment, Labor-intensive services, Council Directive 1999/85/EC, QUEST III, HIRE Act
37.
Ainsworth, Richard Thompson Boston University - School of Law
86
(149,262)
California, 21st Century Economy, Zapper, Phantom-ware, Sales suppression, Tax fraud, VAT, Retail sales tax
38.
Ainsworth, Richard Thompson Boston University - School of Law
86
(149,262)
Japanese Consumption Tax, VAT, Certified software, Biometric identifiers, Regressivity, Progressive VAT
39.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
07 May 12
Last Revised:
24 Jul 12
83
(152,598)
Missing trader, MTIC, VAT, Kittel, Criminal Proceedings against R, Mutual Assistance for the Recovery of Claims, MARC, MARD, Joint and Several liability, Council Directive 2010/24/EU
40.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
28 May 09
Last Revised:
23 Jun 09
75
(162,400)
Massachusetts, Tax fraud, MEV, Module d'enregistrement des ventes, Zapper, Phantom-ware, Smart card, Sales and Use Tax, SSUTA, CSP, ECR, POS system, Skimming
41.
Ainsworth, Richard Thompson Boston University - School of Law
Madzharova, Boryana Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
72
(166,328)
Value Added Tax, Fraud, real-time collection, tax design, European Union
42.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
04 Feb 09
Last Revised:
26 Jul 12
71
(167,724)
Intangible services, VAT, Place of supply rules, Czech Republic, United Kingdom, Berkholz, RVD 43, RVD 56(1), RVD 58
43.
Ainsworth, Richard Thompson Boston University - School of Law
Shact, Andrew Boston University - School of Law
Wasylyshyn, Gail affiliation not provided to SSRN
Posted:
19 Jun 12
Last Revised:
16 Jul 12
66
(174,594)
Medical Device Excise Tax, MDET, Hotel Room Occupancy Tax, HROT, IRC Sec. 1491, Double taxation, Constructive price rules, Title passage, Objective valuation, Rev. Rul. 80-273 (1980-2 C.B. 315), Product exemption, Entity / use exemption, REG-113770-10 Notice 2011-89
44.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
21 Jun 11
Last Revised:
05 Oct 11
66
(174,594)
Value Added Tax, VAT, Virtual intermediaries, Room remarketers, New York Hotel Room Occupancy Tax, HROT, No new taxes, No tax increases, No tax base expansion, Increase tax revenue, Fractioned payments, Self-enforcing
45.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
28 Jan 13
Last Revised:
15 Feb 13
60
(183,567)
Employment Tax Fraud, Zappers, Phantomware, Tarek Elkafrawi, QETP initiative, EITC fraud, C&DCC fraud, ACTC fraud, Welfare fraud, Medicare fraud, Food stamp fraud, MICROS, IHOP
46.
Ainsworth, Richard Thompson Boston University - School of Law
57
(188,321)
RTvat, VLN, VAT Locator Number, Real-time VAT, D-VAT, Certified service provider, SSUTA, MTIC, MTEC, Michael Cheetham
47.
Ainsworth, Richard Thompson Boston University - School of Law
55
(191,573)
Zapper, Phantom-ware, Sales Suppression, Skimming, Cash sales, Debit/credit card sales, Ireland Fiscalis, INSIKA, Sale Data Controller, SDC, MEV, Nytt regelverk for kassasystemer, Het Betrouwbare Afrekensysteem
48.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
26 Aug 11
Last Revised:
27 Jul 12
55
(191,573)
VAT, Retail sales tax, Bundesgerichtshof decision No. BGH 1 StR 342/08, Gesetz zur Vebesserung der Bekampfung von Geldwasche und Steuerhinterziehung, Voluntary disclosure, German VAT, Preliminary return, Estimated payment, Missing tader fraud, MTIC
49.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
14 Dec 12
Last Revised:
15 Jan 13
48
(203,830)
VSTR, Case C-587/10, EMAG, Euro Tyre, Triangulation, Simplification Triangulation, VAT ID
50.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
23 Feb 12
Last Revised:
24 Jul 12
48
(203,830)
Black Swan, VIES, Recapitulative statements, Use Tax, SST, Streamlined Sales Tax Governing Board, UTR, Use Tax Reciprocity, Reference class forecasting
51.
Refund Fraud? - Real-Time Solution! Digital Security Borrowed from the VAT (Brazil, Quebec, & Belgium)
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Tax Notes, Vol. 134, p. 1165, February 27, 2012, 66 Tax Notes International 533 (May 7, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-15
Accepted Paper Series
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
25 Mar 12
Last Revised:
24 Jul 12
47
(205,715)
W-2, 1099, Refund Fraud, Real-Time Tax System, Zapper, MEV, Invoice Sightseeing, NF-e, CT-e, SPED, DANFE, DACTE, EITC, CTC, ACTC
52.
Ainsworth, Richard Thompson Boston University - School of Law
47
(205,715)
Pennsylvania, Retail Sales Tax, Zappers, Sales suppression, Tax fraud, Revenue losses, BMC, Sales Data Controller, Sales Recording Module, Quebec
53.
Ainsworth, Richard Thompson Boston University - School of Law
Posted:
03 Jan 12
Last Revised:
20 Mar 12
46
(207,580)
Refund Fraud, Real-time audit, Income Tax, SSN, Identity Theft, W-2, Form 1099, Self-certified tax documents, SDC, MEV, Encryption, CT-e, NF-e, Quebec, Belgium
54.
Ainsworth, Richard Thompson Boston University - School of Law
45
(209,447)
Criminal Proceedings against R, Alex Kittel, Recolta Recycling, Mahagében kft, Péter Dávid, VAT, MTIC, Fraud, Perfect Storm, V R 28/10, V R 30/10, V R 46/10, V R 50/09, V R 3/10, V R 19/10
55.
Ainsworth, Richard Thompson Boston University - School of Law
39
(221,598)
GST/HST, Québec Sales Tax, Virtual intermediary, VAT, Sales tax, Tax avoidance, Consumption tax, Travel agent, Internet
56.
Ainsworth, Richard Thompson Boston University - School of Law
36
(228,211)
VAT, Retail Sales Tax, Retailer's Occupancy Tax, ROT, Michigan sales tax, Zapper, Illinois, Lisa Madigan, Gasoline tax fraud, Objective valuation, Subjective valuation, SDC, BMC Inc
57.
Ainsworth, Richard Thompson Boston University - School of Law
36
(228,211)
Biometrics, California, Sales Tax, Commission of the 21st Century Economy, SSUTA, Certified tax software
58.
Ainsworth, Richard Thompson Boston University - School of Law
29
(245,677)
New York VAT, Illinois VAT, Hotel Room Occupncy Tax, Market-specific VAT, US VAT, Retail gasoline sales tax, ROT, Room remarketers, Online marketing, Priceline.com, Hotels.com
59.
Ainsworth, Richard Thompson Boston University - School of Law
Shact, Andrew Boston University - School of Law
Posted:
30 Mar 13
Last Revised:
24 Apr 13
28
(248,576)
E-Verify, Refund fraud, Secure tax documents, Encryption, Digital signature
60.
Ainsworth, Richard Thompson Boston University - School of Law
27
(251,568)
Mahagében kft, Péter Dávid, Court of Justice of the European Union, Alex Kittel, Recolta Recycling SPRL, Customer chain, Supply chain, Privity, Known or should have known, Ought to have known, impliquée dans, savait ou aurait dû savoir
61.
Ainsworth, Richard Thompson Boston University - School of Law
9
(316,294)
MTIC, MTEC, SPED, NF-e, CT-e, Rwanda, Croatia, Brazil, VAT fraud
62.
Ainsworth, Richard Thompson Boston University - School of Law
Hengartner, Urs University of Waterloo
Fraud, Tax Evasion, Restaurants, Anti-Avoidance, Technology, SRM
Records 1 -
62
of 62 matches
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