Andrew Shact

Boston University - School of Law

765 Commonwealth Avenue

Boston, MA 02215

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 11,337

SSRN RANKINGS

Top 11,337

in Total Papers Downloads

3,454

CITATIONS

0

Scholarly Papers (8)

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 (12,942)

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.

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 (35,272)

Abstract:

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

3.

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 (58,054)

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

4.

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 (66,430)

Abstract:

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

5.

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 (121,626)

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

6.

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
NYU - Graduate Tax Program, Boston University - School of Law and affiliation not provided to SSRN
Downloads 92 (219,959)

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

7.

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 (267,090)

Abstract:

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

8.

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 (49,707)

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