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Richard Thompson Ainsworth

NYU - Graduate Tax Program

Adjunct Professor

Bobst Library, E-resource Acquisitions

20 Cooper Square 3rd Floor

New York, NY 10003-711

United States

Boston University - School of Law

Adjunct Professor of Law

765 Commonwealth Avenue

Boston, MA 02215

United States

  • NYU - Graduate Tax Program

  • Boston University - School of Law

SCHOLARLY PAPERS

90

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22,350

CITATIONS
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Top 27,097

in Total Papers Citations

9

Scholarly Papers (90)

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1.

Transfer Pricing: The CUP -- Case Studies: Australia, US, UK, Norway and Canada

66 Tax Notes International 465 (April 30, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-12
Number of pages: 34 Posted: 29 Feb 2012 Last Revised: 18 Jul 2012
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 914 (12,998)

Abstract:

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

2.

Zappers: Tax Fraud, Technology and Terrorist Funding

State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46 Posted: 21 Feb 2008
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 869 (17,833)

Abstract:

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

3.

Carousel Fraud in the EU: A Digital VAT Solution

Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Number of pages: 8 Posted: 15 Aug 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 809 (17,398)
Citation 1

Abstract:

VAT, Missing Trader Intracommunity Fraud, MTIC, Carousel Fraud, Certified tax software, Streamlined Sales Tax, Digital VAT, D-VAT

4.

IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT

Rutgers University Computer & Technology Law Journal, Fall 2007, Boston Univ. School of Law Working Paper No. 07-23
Number of pages: 128 Posted: 11 Sep 2007
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 688 (26,745)
Citation 1

Abstract:

Transfer Pricing, World Customs Organization, Organization for Economic Cooperation and Development, WCO, OECD, Customs, VAT, Income Tax, Vertical Harmonization, Horizontal Harmonization

5.

Transfer Pricing, Business Restructurings and Intangibles - Case Studies: UPS v. Commissioner; DSG Retail Ltd. v. HMRC

60 Tax Notes International 767 (December 6, 2010), Boston Univ. School of Law Working Paper No. 10-34
Number of pages: 22 Posted: 15 Oct 2010 Last Revised: 26 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 687 (22,733)

Abstract:

Transfer Pricing, Captive Insurance, DSG Retail, UPS, Profit Split, OECD, Business Restructuring, Intangibles, Tax shelter, CUP, TNMM

6.

A Comparative Assessment of EU, UK, French, Australian and Japanese Responses to Auditor Independence: The Case of Non-Audit Tax Services

Tax Notes International, Vol. 1, 2004, Boston Univ. School of Law Working Paper No. 06-28
Number of pages: 24 Posted: 06 Sep 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 591 (33,895)

Abstract:

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

7.

Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper on the Topic of Relations between Associated Companies

Boston Univ. School of Law Working Paper No. 09-02
Number of pages: 42 Posted: 13 Jan 2009 Last Revised: 18 Jan 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 569 (31,244)

Abstract:

VAT/GST, Direct Taxation, APA process, VAT/GST direct tax valuation, horizontal harmonization of direct tax valuation, vertical harmonization of valuation, Multi-Tax APAs

8.

Transfer Pricing & Business Restructurings: Intangibles, Synergies, and Shelters

63 Tax Notes International 341 (August 1, 2011), Boston Univ. School of Law, Law and Economics Research Paper No. 11-24
Number of pages: 34 Posted: 03 Jun 2011 Last Revised: 26 Jul 2012
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 506 (35,283)

Abstract:

OECD, JCT, Transfer Pricing, Business Restructuring, Transfer Pricing Guidelines, Chapter IX, 482, Intangibles, Synergy, Tax Shelter, Arm's length price, Decisions

9.

Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology

50 Tax Notes International 1017 (June 23, 2008), Boston Univ. School of Law Working Paper No. 08-20
Number of pages: 27 Posted: 02 Jun 2008 Last Revised: 26 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 483 (36,856)
Citation 1

Abstract:

Zapper, phantom-ware, cash register, skimming, tax fraud, ECR, POS system

10.

Taxing Services under the EU VAT and Japanese Consumption Tax: A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles

Boston Univ. School of Law Working Paper No. 06-30
Number of pages: 35 Posted: 12 Sep 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 386 (59,095)

Abstract:

Place of Taxation, Taxation of Services, VAT, OECD, Japanese Consumption Tax, Double Taxation, Double non-taxation, Place of Supply

11.

Zappers - Retail VAT Fraud

Boston Univ. School of Law Working Paper No. 10-04
Number of pages: 14 Posted: 26 Feb 2010 Last Revised: 09 Mar 2010
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 383 (49,767)

Abstract:

Zapper, VAT Fraud, BMC, Inc., Sales Recording Module, eTax, Sales Data Controller

12.

Sales Suppression as a Service (SSaaS) & the Apple Store Solution

Boston Univ. School of Law, Law and Economics Research Paper No. 14-24
Number of pages: 21 Posted: 06 Jun 2014
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 366 (46,663)

Abstract:

Zapper, Phantom-ware, Sales suppression, Sales suppression as a service, Apple Store solution, Avatar-DTI, NY stings, Undercover, Sales Tax fraud, Skimming

13.

MTIC (VAT FRAUD) in VoIP - Market Size $3.3b

57 Tax Notes International 1079 (March 22, 2010), Boston Univ. School of Law Working Paper No. 10-03
Number of pages: 32 Posted: 08 Feb 2010 Last Revised: 27 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 338 (54,813)

Abstract:

VoIP, MTIC, VAT Fraud, COM(2009) 511, OECD, Cross-Border Supply of Services, Dr. Michael Cheetham, Consumption Taxes

14.

Transfer Pricing: Data Dumps and Comparability - US, UK, Canadian, and Australian Case Studies

Boston Univ. School of Law, Law and Economics Research Paper No. 11-44, 66 Tax Notes International 299 (January 23, 2012)
Number of pages: 30 Posted: 13 Sep 2011 Last Revised: 18 Jul 2012
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 322 (57,715)

Abstract:

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

15.

The Morphing of MTIC Fraud: VAT Fraud Infects Tradable CO2 Permits

55 Tax Notes International 733 (August 31, 2009), Boston Univ. School of Law Working Paper No. 09-35
Number of pages: 24 Posted: 07 Aug 2009 Last Revised: 08 Dec 2014
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 312 (65,798)
Citation 1

Abstract:

MTIC, VAT fraud, Carousel fraud, BlueNext Exchange, Climate Spot Exchange, CO2, tradable emissions permits, UN Framework Convention on Climate Change, Kyoto Protocol

16.

The Digital VAT (D-VAT)

Virginia Tax Review, Vol. 25, 2006, Boston Univ. School of Law Working Paper No. 06-22
Number of pages: 52 Posted: 09 Aug 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 306 (69,448)

Abstract:

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

17.

The One-Stop-Shop in VAT and RST: Common Approaches to EU-US Consumption Tax Problems

Boston Univ. School of Law Working Paper No. 06-27, Tax Notes International, Vol. 2005, p. 693, February 21, 2005
Number of pages: 35 Posted: 06 Sep 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 269 (79,599)

Abstract:

Streamlined Sales Tax, Certified Systems, VAT, Retail Sales Tax, Digital Sales Directive, One-Stop-Shop, EU Commission, Tax Refunds

18.

Digital VAT and Development: D-VAT and D-Velopment

Boston Univ. School of Law Working Paper No. 06-21, Tax Notes International, p. 625, August 15, 2005
Number of pages: 32 Posted: 08 Aug 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 264 (84,108)

Abstract:

VAT, Tax, Developing Countries, Consumption Tax Reform, Foreign Direct Investment, Sarbanes-Oxley, Tax automation, Certified tax software, Streamlined Sales Tax, Digital VAT, D-VAT

19.

Electronic Tax Fraud - Are There 'Sales Zappers' in Japan?

Boston University School of Law & Economics Paper No. 08-31
Number of pages: 27 Posted: 28 Oct 2008
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 256 (79,883)

Abstract:

zapper, phantom-ware, skimming, tax fraud, ECR, POS system, Japanese National Tax Administration

20.

Digital Consumption Tax (D-CT)

Boston Univ. School of Law Working Paper No. 06-26
Number of pages: 190 Posted: 05 Sep 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 254 (95,651)
Citation 1

Abstract:

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

21.

UK Car-Flipping: The VAT Fraud Market-Place and Certified Solutions

47 Tax Notes International 1157 (September 24, 2007), Boston Univ. School of Law Working Paper No. 07-19
Number of pages: 20 Posted: 06 Sep 2007 Last Revised: 27 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 253 (89,486)

Abstract:

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

22.

Transfer Pricing: UN Practical Manual – China

Boston Univ. School of Law, Public Law Research Paper No. 14-1
Number of pages: 35 Posted: 07 Jan 2014 Last Revised: 08 Jan 2014
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 248 (66,619)

Abstract:

Transfer pricing, UN Practical Manual, Developing countries, OECD, China, Comparability, TNMM, Location saving, High & New Technology Status, Toll manufacturer, LSA, Location Specific Advantages

23.

MTIC (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has the Technology-Based Administrative Solution Been Rejected?

Boston Univ. School of Law Working Paper No. 08-10
Number of pages: 20 Posted: 11 Mar 2008
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 246 (93,776)

Abstract:

MTIC fraud, carousel fraud, SSUTA, VAT, fraud, certified solutions, EU Commission, ECOFIN, ways forward, missing trader intra-Community fraud

24.

VoIP MTIC - The Italian Job (Operazione 'Phuncards-Broker')

58 Tax Notes International 721 (May 31, 2010), Boston University School of Law Working Paper No. 10-09
Number of pages: 32 Posted: 27 Apr 2010 Last Revised: 23 Dec 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 239 (82,519)

Abstract:

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

25.

VAT Fraud: MTIC & MTEC - The Tradable Services Problem

61 Tax Notes International 217 (January 17, 2011), Boston Univ. School of Law Working Paper No. 10-39
Number of pages: 32 Posted: 14 Nov 2010 Last Revised: 26 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 237 (74,582)

Abstract:

MTIC, MTEC, VAT fraud, VLN, D-VAT, Tradable services, New Zealand GST, EU VAT, Dr. Michael Cheetham

26.

CO2 MTIC Fraud -- Technologically Exploiting the EU VAT (Again)

57 Tax Notes International 357 (January 25, 2010), Boston Univ. School of Law Working Paper No. 10-01
Number of pages: 27 Posted: 10 Jan 2010 Last Revised: 13 Feb 2014
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 231 (94,148)

Abstract:

VAT, MTIC, CO2, Algirdas Šemeta, TAXUD/1625/04 REV 1, Certified software, Certified service provider, SSUTA

27.

VAT Fraud & Triangulation

Boston Univ. School of Law, Law and Economics Research Paper No. 12-52
Number of pages: 20 Posted: 08 Dec 2012 Last Revised: 14 Jan 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 220 (80,184)

Abstract:

VAT, EU, Missing Trader Fraud, Triangulation, Simplified triangulation, Teleos, Facet and X, Mexcom, Mecsek-Gabona

28.

Biometrics: Solving the Regressivity of VATs and RSTs with 'Smart Card' Technology

Boston Univ. School of Law Working Paper No. 06-20
Number of pages: 82 Posted: 10 Aug 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 215 (114,028)
Citation 2

Abstract:

Regressivity, VAT, RST, Biometrics, Certified Tax Software, Tax, Smart Card Technology, Streamlined Sales Tax, Digital VAT, D-VAT, Real ID Act, Smart Card

29.

Zappers and Phantom-Ware at the FTA: Are They Listening Now?

State Tax Notes, Forthcoming, Boston Univ. School of Law Working Paper No. 08-21
Number of pages: 24 Posted: 18 Jun 2008
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 214 (105,530)

Abstract:

Zapper, phantom-ware, cash register, skimming, tax fraud, ECR, POS system

30.

IT-APAs - Vertical Harmonization of Transfer - Pricing Standards

48 Tax Notes International 1247, 2007, Boston University School of Law Working Paper No. 07-29
Number of pages: 17 Posted: 26 Nov 2007 Last Revised: 27 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 212 (115,490)

Abstract:

Transfer Pricing, World Customs Organization, Organization for Economic Cooperation and Development, WCO, OECD, Customs, VAT, Income Tax, Vertical Harmonization, Horizontal Harmonization

31.

Transfer Pricing in Business Restructurings – Reasoning from Implausible Assumptions Issue Note 2 – (OECD, Discussion Draft)

Boston Univ. School of Law Working Paper No. 10-19
Number of pages: 27 Posted: 21 Jul 2010
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 187 (121,477)

Abstract:

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

32.

Real-Time Collection of the Value-Added Tax: Some Business and Legal Implications

Boston Univ. School of Law, Law and Economics Research Paper No. 12-51
Number of pages: 29 Posted: 24 Oct 2012
Richard Thompson Ainsworth and Boryana Madzharova
NYU - Graduate Tax Program and Charles University in Prague - CERGE-EI (Center for Economic Research and Graduate Education - Economics Institute)
Downloads 186 (100,735)

Abstract:

Value Added Tax, Fraud, real-time collection, tax design, European Union

33.

VAT Fraud - Technological Solutions

Boston University School of Law Working Paper No. 10-28
Number of pages: 17 Posted: 16 Sep 2010
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 169 (113,533)

Abstract:

MTIC Fraud, Missing Trader Fraud, VAT Fraud, RTvat, D-VAT, VLN, VAT Locator Number, Real-Time VAT

34.

Tax Fraud in the Sales Tax: Zappers -- What are They? How Can Puerto Rico Block Them?

Boston University School of Law Working Paper No. 09-24
Number of pages: 22 Posted: 14 May 2009 Last Revised: 21 May 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 164 (139,482)

Abstract:

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

35.

Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States - The Case of the Virtual Travel Agent

57 Tax Notes International 865 (March 8, 2010), Boston Univ. School of Law Working Paper No. 09-49
Number of pages: 21 Posted: 28 Oct 2009 Last Revised: 01 Jun 2014
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 144 (155,365)

Abstract:

Virtual intermediary, VAT, Sales tax, Tax avoidance, Consumption Tax, Travel agent, Internet

36.

Tackling VAT Fraud: Thirteen Ways Forward

Boston Univ. School of Law, Law and Economics Research Paper No. 13-36
Number of pages: 10 Posted: 15 Aug 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 143 (115,032)
Citation 1

Abstract:

Common VAT, Origin system, Vanistendael, CVAT, VIVAT, Dual VAT, PVAT, Mittler Model, Reverse charge, Pay first, Digital VAT, D-VAT

37.

Use and Enjoyment of Intangible Services: The German, Austrian, Danish and Estonian VAT Derogations

54 Tax Notes International 273 (April 27, 2009), Boston Univ. School of Law Working Paper No. 09-11
Number of pages: 30 Posted: 06 Mar 2009 Last Revised: 26 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 143 (155,365)

Abstract:

Austrian, Germany, Estonia, Denmark, VAT, Use and Enjoyment, Place of Supply, Proxy

38.

Quebec's Module D'Enregistrement Des Ventes (MEV): Fighting the Zapper, Phantomware and Tax Fraud with Technology

Boston Univ. School of Law Working Paper No. 09-09
Number of pages: 29 Posted: 23 Feb 2009 Last Revised: 03 Mar 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 142 (156,149)

Abstract:

Tax fraud, MEV, Module d'enregistrement des ventes, Zapper, Phantom-ware, Smart card, VAT, SSUTA, CSP, Germany, Quebec, Greece, ECR, POS System, Skimming

39.

A Perfect Storm in the EU VAT: Kittel, 'R' and MARC

Tax Notes International, Vol. 66, p. 849 (May 28, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-22
Number of pages: 28 Posted: 07 May 2012 Last Revised: 24 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 141 (121,477)

Abstract:

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.

DICE – Digital Invoice Customs Exchange

Boston Univ. School of Law, Law and Economics Research Paper No. 13-40
Number of pages: 12 Posted: 22 Aug 2013
Richard Thompson Ainsworth and Goran Todorov
NYU - Graduate Tax Program and Consultant
Downloads 140 (105,957)

Abstract:

digital invoice, customs exchange, DICE, digital invoice customs exchange, VAT, GST, tax fraud, voluntary compliance, Rwanda, Quebec, Uganda, Tanzania, Kenya, East African community, MTIC, MTEC

41.

VAT Fraud as a Policy Stimulus - Is the US Watching? VAT Withholding, RTvat, and the Mittler Model

62 Tax Notes International 397 (May 2, 2011), Boston Univ. School of Law Working Paper No. 11-08
Number of pages: 17 Posted: 26 Feb 2011 Last Revised: 25 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 140 (136,649)

Abstract:

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

42.

Zappers & Employment Tax Fraud

Boston Univ. School of Law, Public Law Research Paper No. 13-3, Boston Univ. School of Law, Law and Economics Research Paper No. 13-3
Number of pages: 22 Posted: 28 Jan 2013 Last Revised: 29 Apr 2015
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 129 (164,074)

Abstract:

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

43.

An American Look at Zappers: A Paper for the Physikalisch-Technische Bundesanstalt, Revisionssicheres System Zur Aufzeichnung Von Kassenvorgängen Und Messinformationenthe

Revisionssicheres System zur Aufzeichnung von Kassenvorgängen und Messinformationenthe, Boston Univ. School of Law, Law and Economics Research Paper No. 12-14,
Number of pages: 12 Posted: 22 Mar 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 125 (123,681)

Abstract:

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

44.

Transfer Pricing: UN Guidelines -- Brazil

Boston Univ. School of Law, Public Law Research Paper No. 13-48
Number of pages: 15 Posted: 16 Oct 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 123 (148,215)

Abstract:

UN, Practical Manual on Transfer Pricing for Developing Countries, OECD, Transfer Pricing, Brazil, China, Location Specific Advantages, LSA, PIC, PVEx, PCI, PECEX, CAP, CPL, PRL, PVA, PVV

45.

VAT -- East African Community: The Tradable Services Problem World-Class Solution

Boston Univ. School of Law, Law and Economics Research Paper No. 13-38
Number of pages: 39 Posted: 17 Aug 2013 Last Revised: 18 Sep 2013
Richard Thompson Ainsworth and Goran Todorov
NYU - Graduate Tax Program and Consultant
Downloads 111 (172,635)

Abstract:

DICE, Digital invoice, Customs exchange, Digital invoice customs exchange, EAC, East African Community, VAT, GST, Burundi, Kenya, Tanzania, Zanzibar, Rwanda, Uganda, Missing trader fraud, MTIC, MTEC, Tradable Services, Sales Data Controller, SDC

46.

Leveling the International Playing Field with the Marketplace Fairness Act

Boston Univ. School of Law, Law and Economics Research Paper No. 13-25
Number of pages: 16 Posted: 15 Jun 2013
Richard Thompson Ainsworth and Boryana Madzharova
NYU - Graduate Tax Program and FAU
Downloads 111 (186,331)

Abstract:

Marketplace Fairness Act of 2013, Quill v. North Dakota, One-stop-shop, OSS, Certified software, SSUTA, Mini-one-stop-shop, Main Street Fairness Act, Marketplace Equity Act, Retail sales tax, Value added tax, Tax administration

47.

California Zappers: A Proposal for the Commission for the 21st Century Economy

Boston Univ. School of Law Working Paper No. 09-01
Number of pages: 32 Posted: 08 Jan 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 109 (182,896)

Abstract:

California, 21st Century Economy, Zapper, Phantom-ware, Sales suppression, Tax fraud, VAT, Retail sales tax

48.

Stopping MTIC -- With a 3rd Invoicing Directive

Boston Univ. School of Law, Law and Economics Research Paper No. 13-13
Number of pages: 24 Posted: 04 May 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 106 (152,091)

Abstract:

MTIC, MTEC, SPED, NF-e, CT-e, Rwanda, Croatia, Brazil, VAT fraud

49.

Will Cutting the Payroll Tax Increase Jobs? (Empirical Evidence from the EU VAT)

61 Tax Notes International 581 (February 21, 2011), Boston Univ. School of Law Working Paper No. 11-01
Number of pages: 17 Posted: 10 Jan 2011 Last Revised: 27 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 105 (197,063)

Abstract:

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

50.

Massachusetts Zappers - Collecting the Sales Tax that Has Already Been Paid

Boston Univ. School of Law Working Paper No. 09-28
Number of pages: 9 Posted: 28 May 2009 Last Revised: 23 Jun 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 105 (190,999)

Abstract:

Massachusetts, Tax fraud, MEV, Module d'enregistrement des ventes, Zapper, Phantom-ware, Smart card, Sales and Use Tax, SSUTA, CSP, ECR, POS system, Skimming

51.

VAT Triangulation with a US Middleman VSTR, C-587/10

Boston Univ. School of Law, Law and Economics Research Paper No. 12-55
Number of pages: 10 Posted: 14 Dec 2012 Last Revised: 15 Jan 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 98 (193,447)

Abstract:

VSTR, Case C-587/10, EMAG, Euro Tyre, Triangulation, Simplification Triangulation, VAT ID

52.

American VAT – The Carousel Fraud Threat: Will the EU Show the US the 'Way Forward'

Boston Univ. School of Law, Law and Economics Research Paper No. 13-37
Number of pages: 6 Posted: 13 Aug 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 97 (180,757)

Abstract:

VAT, MTIC, carousel fraud, American VAT, piggy-back

53.

New York Adopts a VAT

Boston University School of Law, Law and Economics Research Paper No. 11-29
Number of pages: 10 Posted: 21 Jun 2011 Last Revised: 05 Oct 2011
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 97 (217,217)

Abstract:

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

54.

Biometrics, Certified Software Solutions, and the Japanese Consumption Tax: A Proposal for the Tax Commission

Boston Univ. School of Law Working Paper No. 06-45
Number of pages: 32 Posted: 29 Nov 2006
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 97 (221,665)

Abstract:

Japanese Consumption Tax, VAT, Certified software, Biometric identifiers, Regressivity, Progressive VAT

55.

Rwanda -- Cutting-Edge VAT Compliance

Boston Univ. School of Law, Law and Economics Research Paper No. 13-46
Number of pages: 6 Posted: 19 Sep 2013
Richard Thompson Ainsworth and Goran Todorov
NYU - Graduate Tax Program and Consultant
Downloads 96 (152,913)

Abstract:

Digital Invoice Customs Exchange, DICE, VAT, Rwanda, Electronic Business Machine, EBM, Sales Data Controller, SDC, Certified Invoice System, CIS, Encryption, VAT fraud, Virtual Sales Data Controller, V-SDC

56.

Medical Devices Excise Tax (MDET) -- A Market-Specific VAT?

Boston Univ. School of Law, Law and Economics Research Paper No. 12-30
Number of pages: 29 Posted: 19 Jun 2012 Last Revised: 16 Jul 2012
Richard Thompson Ainsworth, Andrew Shact and Gail Wasylyshyn
NYU - Graduate Tax Program, Boston University - School of Law and affiliation not provided to SSRN
Downloads 92 (221,665)

Abstract:

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

57.

VAT Fraud and Terrorist Funding -- The Azizi Extradition Allegations Part I

Boston Univ. School of Law, Law and Economics Research Paper No. 15-24
Number of pages: 19 Posted: 01 Jul 2015
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 85 (81,316)

Abstract:

Terrorist funding, VAT fraud, MTIC, Azizi, Deutsche Bank, CO2 Permits, Carousel fraud, Germany, Extradition

58.

German VAT Compliance - Moving One Step Closer to Automated Third-Party Solutions

64 Tax Notes International 497 (November 14, 2011), Boston Univ. School of Law, Law and Economics Research Paper No. 11-37
Number of pages: 16 Posted: 26 Aug 2011 Last Revised: 27 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 84 (212,792)

Abstract:

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

59.

Use and Enjoyment of Intangible Services: The Czech Republic's VAT Derogation

53 Tax Notes International 1077 (March 23, 2009), Boston University School of Law Working Paper No. 09-07
Number of pages: 15 Posted: 04 Feb 2009 Last Revised: 26 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 81 (237,384)

Abstract:

Intangible services, VAT, Place of supply rules, Czech Republic, United Kingdom, Berkholz, RVD 43, RVD 56(1), RVD 58

60.

A Technological Approach to Reforming Japan's Consumption Tax

Boston Univ. School of Law, Law and Economics Research Paper No. 13-56
Number of pages: 22 Posted: 14 Dec 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 80 (229,297)
Citation 1

Abstract:

VAT, Consumption Tax, CT, Japan, SSUTA, Streamlined Sales Tax, Biometrics, Exemption, Tax Reform, Digital VAT, D-VAT

61.

Technology Solves MTIC - VLN, RTvat, D-VAT Certification

Boston Univ. School of Law Working Paper No. 11-07
Number of pages: 15 Posted: 15 Feb 2011
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 77 (242,538)

Abstract:

RTvat, VLN, VAT Locator Number, Real-time VAT, D-VAT, Certified service provider, SSUTA, MTIC, MTEC, Michael Cheetham

62.

VAT Fraud in the Customer Chain - The German Perfect Storm Cases

Boston Univ. School of Law, Public Law Research Paper No. 12-38
Number of pages: 18 Posted: 17 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 74 (226,185)

Abstract:

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

63.

Refund Fraud? - Real-Time Solution! Digital Security Borrowed from the VAT (Brazil, Quebec, & Belgium)

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
Number of pages: 14 Posted: 25 Mar 2012 Last Revised: 21 May 2014
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 73 (199,558)

Abstract:

W-2, 1099, Refund Fraud, Real-Time Tax System, Zapper, MEV, Invoice Sightseeing, NF-e, CT-e, SPED, DANFE, DACTE, EITC, CTC, ACTC

64.

Black Swans: Recapitulative Statements/VIES (VAT) & Use Tax Reciprocity (RST)

66 Tax Notes International 275 (April 16, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-10
Number of pages: 25 Posted: 23 Feb 2012 Last Revised: 24 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 69 (230,845)

Abstract:

Black Swan, VIES, Recapitulative statements, Use Tax, SST, Streamlined Sales Tax Governing Board, UTR, Use Tax Reciprocity, Reference class forecasting

65.

Virtual Intermediaries II - Canadian Solutions (Drop Shipments) Compared with US, Japanese & EU Approaches

Boston Univ. School of Law Working Paper No. 09-52
Number of pages: 37 Posted: 22 Dec 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 69 (271,149)

Abstract:

GST/HST, Québec Sales Tax, Virtual intermediary, VAT, Sales tax, Tax avoidance, Consumption tax, Travel agent, Internet

66.

Refund Fraud? Real-Time Solution!

Tax Notes, Forthcoming, Boston Univ. School of Law, Law and Economics Research Paper No. 12-01
Number of pages: 20 Posted: 03 Jan 2012 Last Revised: 20 Mar 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 67 (251,430)

Abstract:

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

67.

E-Verify Can Stop Refund Fraud

Boston Univ. School of Law, Law and Economics Research Paper No. 13-6
Number of pages: 10 Posted: 30 Mar 2013 Last Revised: 24 Apr 2013
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 64 (269,115)

Abstract:

E-Verify, Refund fraud, Secure tax documents, Encryption, Digital signature

68.

Pennsylvania's Sales and Use Tax: Has Nearly $1 Billion Been 'Zapped' Away in Fraud?

Boston Univ. School of Law Working Paper No. 10-29
Number of pages: 21 Posted: 21 Sep 2010
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 61 (273,209)

Abstract:

Pennsylvania, Retail Sales Tax, Zappers, Sales suppression, Tax fraud, Revenue losses, BMC, Sales Data Controller, Sales Recording Module, Quebec

69.

Phishing & VAT Fraud in CO2 Permits: DICE in the EU-ETS Now; DICE in Power Tomorrow

Boston Univ. School of Law, Law and Economics Research Paper No. 14-74
Number of pages: 19 Posted: 16 Dec 2014
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 57 (235,750)

Abstract:

CO2 permits, EU-ETS, DICE, Digital Invoice Customs Exchange, SmartCloud, VAT, MTIC fraud, PowerNext, Energy commondity sector, EUA, EU

70.

An Industry-Specific VAT in Michigan - Objective Valuation in the Retail Gasoline Trade

Boston Univ. School of Law, Law and Economics Research Paper No. 11-47
Number of pages: 13 Posted: 05 Oct 2011
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 57 (293,357)

Abstract:

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

71.

VAT Experimentation -- New York & Illinois

Boston Univ. School of Law, Law and Economics Research Paper No. 12-23
Number of pages: 9 Posted: 07 May 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 51 (298,088)

Abstract:

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

72.

Mahagében KFT & Péter Dávid: Re-Directing the EU VAT's Perfect Storm

Boston Univ. School of Law, Public Law Research Paper No. 12-35
Number of pages: 12 Posted: 03 Jul 2012
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 44 (310,837)

Abstract:

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

73.

California Biometrics: A Second Proposal for California's Commission on the 21st Century Economy

Boston Univ. School of Law Working Paper No. 09-06
Number of pages: 9 Posted: 26 Jan 2009
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 41 (348,536)

Abstract:

Biometrics, California, Sales Tax, Commission of the 21st Century Economy, SSUTA, Certified tax software

74.

Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (VSTR) v. Finanzamt Plauen – VAT Triangulation v. Drop Shipments

Boston Univ. School of Law, Law and Economics Research Paper No. 13-26
Number of pages: 8 Posted: 20 Jun 2013
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 26 (390,824)

Abstract:

Drop shipment, Triangulation, Triangulation simplification, EMAG, VSTR, Euro Tyre, VAT, Retail sales tax

75.

VAT Fraud and Terrorist Funding - The Azizi Extradition Allegations Part II

Boston Univ. School of Law, Law and Economics Research Paper No. 15-29
Number of pages: 22 Posted: 02 Aug 2015 Last Revised: 25 Sep 2015
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 21 (199,558)

Abstract:

MTIC, VAT fraud, Samir Azizi, Terrorist funding, Deutsche Bank, Payment platforms, German-American extradition, CO2 permist, Emission allowances

76.

The First Real-Time Blockchain VAT - GCC Solves MTIC Fraud

Boston Univ. School of Law, Law and Economics Research Paper No. 17-23
Number of pages: 37 Posted: 26 Jul 2017
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Downloads 0 (305,615)

Abstract:

GCC, VAT, MTIC, MTEC, Article 71, Cigarette fraud, Chocolate Tax fraud, Blockchain, Missing traders, Sådan Svindles Danmark, DR TV, Terrorist funding, Denmark, Saudi Arabia, UAE

77.

Payroll Tax & the Blockchain

Tax Notes International, March 13, pp. 1007-1024, March 2017, Boston Univ. School of Law, Law and Economics Research Paper No. 17-17
Number of pages: 32 Posted: 18 May 2017
Richard Thompson Ainsworth and Ville Viitasaari
NYU - Graduate Tax Program and Finnish Tax Administration
Downloads 0 (129,575)

Abstract:

Blockchain, Ethereum, Payroll, Tax, Foundational Technology, Smart Contracts, Payroll Service Provider, Futurice, Quorum

78.

IRS's CP-2000 E-Mail Scams - Never in Dubai - Common in Canada & the UK

Boston Univ. School of Law, Law and Economics Research Paper No. 17-07
Number of pages: 14 Posted: 17 Feb 2017
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (436,401)

Abstract:

Phone Scam, False Return Scam, Email Scam, IRS, Dubai, India, Technology-Assisted Fraud, HGlobal, Affordable Care Act, CP-2000

79.

Trump & VAT: NAFTA, Trade Barriers & Retaliatory Tariffs

Boston Univ. School of Law, Law and Economics Research Paper No. 17-06
Number of pages: 17 Posted: 17 Feb 2017
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (117,050)

Abstract:

Bitcoin, Blockchain, GCC, Gulf Cooperation Council, Missing Trade Fraud, MTIC, DICE, Digital Invoice Customs Exchange, VAT, VATCoin, Artificial Intelligence

80.

Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example

Boston Univ. School of Law, Law and Economics Research Paper No. 17-05
Number of pages: 18 Posted: 17 Feb 2017
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Downloads 0 (109,724)

Abstract:

Bitcoin, Blockchain, GCC, Gulf Cooperation Council, Missing Trade Fraud, MTIC, DICE, Digital Invoice Customs Exchange, VAT, VATCoin, Artificial Intelligence

81.

GCC VAT: The Intra-Gulf Trade Problem

Boston Univ. School of Law, Law and Economics Research Paper No. 17-03
Number of pages: 31 Posted: 13 Feb 2017
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Downloads 0 (251,430)

Abstract:

Gulf Cooperation Council, GCC, Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, United Arab Emirates, VAT, Value Added Tax, EU VAT, Customs Agents, Reverse Charge Procedure, One-Stop-Shop, Missing Trader Fraud, MTIC, MTEC

82.

VATCoin: The GCC's Cryptotaxcurrency

Boston Univ. School of Law, Law and Economics Research Paper No. 17-04
Number of pages: 24 Posted: 13 Feb 2017
Richard Thompson Ainsworth, Musaad Alwohaibi and Mike Cheetham
NYU - Graduate Tax Program, University of Florida, Levin College of Law, Students and Independent
Downloads 0 (195,823)

Abstract:

Bitcoin, Blockchain, Cryptocurrency, Cryptotaxcurrency, VAT, Missing Trader Intra-Community Fraud, GCC, Gulf Cooperation Council, VATCoin, DICE, Digital Invoice Customs Exchange

83.

Blockchain (Distributed Ledger Technology) Solves VAT Fraud

Boston Univ. School of Law, Law and Economics Research Paper No. 16-41
Number of pages: 25 Posted: 19 Oct 2016
Richard Thompson Ainsworth and Andrew Shact
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 0 (45,455)

Abstract:

VAT, Blockchain, Permissive blockchain, Distributed Ledger Technology, Bitcoin, DICE, Digital Invoice Customs Exchange, MTIC, Missing Trader Intra-community Fraud, MTEC, Missing Trader Extra-community fraud, EAC, East African Community, GCC, Gulf Cooperation Council

84.

Zappers - Technological Tax Fraud in New Hampshire

Boston Univ. School of Law, Law and Economics Research Paper No. 16-40
Number of pages: 8 Posted: 12 Oct 2016
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (390,824)

Abstract:

Zapper, Phantom-Ware, Rooms & Meals Tax, New Hampshire, Sales Suppression, Skimming, Tax Fraud

85.

Sales Suppression: The International Dimension

American University Law Review, Vol. 65, No. 5, 2016, Boston Univ. School of Law, Law and Economics Research Paper No. 16-39
Number of pages: 32 Posted: 10 Oct 2016
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (318,915)

Abstract:

Sales suppression, Zapper, Phantomware, Retail Sales Tax, Value Added Tax, VAT, RST, Washington State, InfoSpec, Profitek

86.

VAT in the GCC - Missing Trader Frauds

Boston Univ. School of Law, Law and Economics Research Paper No. 16-28
Number of pages: 8 Posted: 11 Aug 2016
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Downloads 0 (245,981)

Abstract:

VAT, Missing trader (MT) fraud, Gulf Cooperation Council, GCC, Artificial Intelligence (AI)

87.

VAT Fraud Mutation, Part 1: 'Push' Missing Trade Fraud and Dosanjh

81 Tax Notes International 535 (February 8, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-11
Number of pages: 16 Posted: 27 Apr 2016
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (262,978)

Abstract:

VAT, MTIC fraud, CO2 permits, Dosanjh v HMRC, CITIBank v HMRC, Deutsche Bank, Pull-type MTIC, Push-type MTIC

88.

VAT Fraud Mutation, Part 3: 'Pull' Missing Trader Fraud and Deutsche Bank

Boston Univ. School of Law, Law and Economics Research Paper No. 16-13, 81 Tax Notes International 3706 (March 28, 2016)
Number of pages: 27 Posted: 27 Apr 2016
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (194,608)

Abstract:

VAT, MTIC fraud, CO2 permits, Dosanjh v HMRC, CITIBank v HMRC, Deutsche Bank, Pull-type MTIC, Push-type MTIC

89.

VAT Fraud Mutation, Part 2: CITIBank as a Transition

81 Tax Notes International 971 (March 14, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-12
Number of pages: 8 Posted: 27 Apr 2016
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Downloads 0 (237,384)

Abstract:

VAT, MTIC fraud, CO2 permits, Dosanjh v HMRC, CITIBank v HMRC, Deutsche Bank, Pull-type MTIC, Push-type MTIC

90.

Quebec's Sales Recording Module (SRM): Fighting the Zapper, Phantomware, and Tax Fraud with Technology

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 57, No. 4, p 715, 2009
Posted: 20 Jan 2010
Richard Thompson Ainsworth and Urs Hengartner
NYU - Graduate Tax Program and University of Waterloo

Abstract:

Fraud, Tax Evasion, Restaurants, Anti-Avoidance, Technology, SRM

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