Richard T. Ainsworth

Adjunct Professor

BBA, Boston College
JD, Suffolk University
LLM in Taxation, Boston University

Areas of Interest
Tax Law
Contact
Biography

Professor Ainsworth, who has taught in BU Law’s tax program since 2005, is a comparative tax law specialist. His teaching and scholarship interests are in comparative transfer pricing, comparative VAT, and comparative income tax. He brings extensive transfer pricing and VAT experience to the role of director. He has published over 100 articles on various tax topics, and is considered a national expert on sales suppression in both the retail sales tax and the value added tax. He writes extensively on missing trader intra-community fraud (MTIC).

Recently on matters of VAT fraud, he advised both the US Attorney’s Office In the Matter of: the Extradition of Samir Azizi, No. 5:14-xr-90282-PSG (D. N.D. CA, filed March 20, 2015) and the defense team In the Matter of: the Extradition of Mohammad Safdar Gohir, No. 2:14-mj-314-CWH (D. NV, filed May 4, 2014). Professor Ainsworth, who has served as a senior litigation attorney with the Office of Chief Counsel (IRS) on transfer pricing cases, frequently advises US-based multinational corporations on transfer pricing and valuation issues. At ADP/Taxware, he became internationally recognized as an expert on sales suppression frauds. He is responsible for the adoption of anti-Zapper legislation in at least 25 States, and has helped design the fraud prevention technologies utilized in Rwanda and other members of the East African Community. Much of the analysis and terminology in this area of law (Zapper, Phantom-ware, Sales Suppression as a Service – SSaaS, and the Digital Invoice Customs Exchange – DICE) trace back to papers he published. He has testified and drafted legislative changes to address technology-based fraud in the US, EU, and East Africa.

Professor Ainsworth previously served as deputy director of the international tax program at Harvard Law School, where he was also a lecturer. In addition to teaching law at BU and Harvard, he has been an adjunct professor of public policy at Harvard’s Kennedy School of Government, an adjunct professor at NYU School of Law’s Graduate Tax Program, a visiting professor of American Tax Law at Ritsumeikan University in Kyoto, Japan, and a Fulbright professor of taxation at Kobe and Osaka Universities in Japan. Professor Ainsworth has lectured on technical and tax modernization issues for the World Bank, the International Monetary Fund, United Nations Development Program, US Treasury, and Japanese International Cooperation Agency. He earned a BBA from Boston College, a JD from Suffolk University, and an LLM in Taxation from Boston University School of Law. At various times Director Ainsworth teaches a mix of the following courses: US Transfer Pricing (TX 951), Comparative International Transfer Pricing (TX 947), EU VAT (TX 952); Comparative VAT (TX 908), Comparative Income Taxation (TX 957), Base Erosion and Profit Shifting (BEPS) (TX 983). In addition he directs the Seminar on Current Developments & Issues in Taxation – Tax Thesis (TX 982) both residentially and online.

Publications
  1. Richard Ainsworth, "VAT Fraud Mutation, Part 3: "Pull" Missing Trader Fraud and Deutsche Bank," Tax Notes International (forthcoming).
  2. Richard Ainsworth, An American Look at Zappers, Physikalisch-Technische Bundesanstalt, Revisionssicheres System Zur Aufzeichnung Von Kassenvorgangen Und Messinformationenthe, (2012).
    SSRN
  3. Richard Ainsworth, "A Perfect Storm in the EU VAT: Kittel, R, and MARC," 66 Tax Notes International 849 (May 28, 2012).
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  4. Richard Ainsworth, "Refund Fraud? Real-Time Solution!" 134 Tax Notes 1165 (Feb 27, 2012). Republished as "Real-Time Solution to Refund Fraud: VAT Lessons From Belgium, Brazil, and Quebec" in 66 Tax Notes International 533. (May 7, 2012).
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  5. Richard Ainsworth, "Technology, VAT Compliance, and ‘Black Swan’ Blindness," 66 Tax Notes International 275 (Apr 16, 2012).
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  6. Richard Ainsworth & Andrew Shact, "Transfer Pricing: Case Studies of the CUP Method," 66 Tax Notes International 465 (Apr 30, 2012).
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  7. Richard Ainsworth & Andrew Shact, "Transfer Pricing: Data Dumps and Comparability — Studies From the U.S., U.K., Canada, and Australia," 66 Tax Notes International 299 (Jan 23, 2012).
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  8. Richard Ainsworth, "German VAT Compliance: One Step Closer to Automated Third-Party Solutions," 64 Tax Notes International 497 (Nov 14, 2011).
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  9. Richard Ainsworth & Andrew Shact, "Transfer Pricing and Business Restructurings — Intangibles, Synergies, And Shelters," 63 Tax Notes International 341 (Aug 1, 2011).
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  10. Richard Ainsworth, "VAT Fraud as a Policy Stimulus: Is the U.S. Watching?" 62 Tax Notes International 397 (May 2, 2011).
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  11. Richard Ainsworth, "VAT Fraud: The Tradable Services Problem," 61 Tax Notes International 217 (Jan 17, 2011).
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  12. Richard Ainsworth, "Automated Sales Suppression (Zappers): A Real Threat to Pennsylvania's Sales and Use Tax," 8 Pittsburgh Tax Review 29 (2010-11).
    HeinOnline (BU) | HeinOnline
  13. Richard Ainsworth, "CO2 MTIC Fraud — Technologically Exploiting the EU VAT (Again)," 57 Tax Notes International 357 (Jan 25, 2010).
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  14. Richard Ainsworth, "The Italian Job — Voice Over Internet Protocol MTIC Fraud in Italy," 58 Tax Notes International 721 (May 21, 2010).
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  15. Richard Ainsworth, "Tax Fraud in the Sales Tax: Zappers - What are They - How Can Puerto Rico Block Them," 79 Revista Juridica Universidad de Puerto Rico 1039 (2010).
    HeinOnline (BU) | HeinOnline
  16. Richard Ainsworth, "Transfer Pricing, Business Restructurings, and Intangibles: Case Studies From the U.K. and the U.S.," 60 Tax Notes International 767 (Dec 6, 2010).
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  17. Richard Ainsworth, "Virtual Intermediaries in the Lodging Industry: Consumption Tax Problems in The U.S. and Japan," 57 Tax Notes International 865 (Mar 8, 2010).
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  18. Richard Ainsworth, "VoIP MTIC — VAT Fraud in Voice Over Internet Protocol," 57 Tax Notes International 1079 (Mar 22, 2010).
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  19. Richard Ainsworth, "Changes to the Czech Republic’s VAT Act: The Use and Enjoyment Rules," 53 Tax Notes International 1077 (Mar 23, 2009).
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  20. Richard Ainsworth, "MTIC Fraud Infects Tradable Carbon Permits," 55 Tax Notes International 733 (Aug 31, 2009).
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  21. Richard Ainsworth & Urs Hengartner, "Quebec's Sales Recording Module (SRM): Fighting the Zapper, Phantomware, and Tax Fraud with Technology?" 57 Canadian Tax Journal 715 (2009).
    SSRN | Publisher
  22. Richard Ainsworth, "VAT Derogations in Germany, Austria, Denmark, and Estonia: Use and Enjoyment Rules," 54 Tax Notes International 273 (Apr 27, 2009).
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  23. Richard Ainsworth, "Zappers and Phantomware: The Need for Fraud Prevention Technology," 50 Tax Notes International 1017 (Jun 23, 2008).
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  24. Richard Ainsworth, "Zappers: Technology-Assisted Tax Fraud, SSUTA, and the Encryption Solutions," 61 Tax Lawyer 1075 (2007-08).
    SSRN | HeinOnline (BU) | HeinOnline
  25. Richard Ainsworth, "Car Flipping in the U.K.: The VAT Fraud Marketplace and Certified Solutions," 47 Tax Notes International 1157 (Sep 24, 2007).
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  26. Richard Ainsworth & Hiroki Akioka, Digital Consumption Tax (D-CT), Kansai University Press (2007).
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  27. Richard Ainsworth, "IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax - Customs - VAT," 34 Rutgers Computer & Technology Law Journal 1 (2007).
    SSRN | HeinOnline (BU) | HeinOnline
  28. Richard Ainsworth, "Vertical Harmonization of Transfer Pricing Standards Using IT-APAs," 48 Tax Notes International 1247 (Dec 24, 2007).
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  29. Richard Ainsworth, "Biometrics: Solving the Regressivity of VATs and RSTs with Smart Card Technology," 7 Florida Tax Review 651 (2006).
    HeinOnline (BU) | HeinOnline
  30. Richard Ainsworth, "Carousel Fraud in the EU: A Digital VAT Solution," 42 Tax Notes International 443 (May 1, 2006).
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  31. Richard Ainsworth, "The Digital Vat (D-Vat)," 25 Virginia Tax Review 875 (2005-06).
    SSRN | HeinOnline (BU) | HeinOnline
  32. Richard Ainsworth, "Digital VAT and Development: D-VAT and D-Velopment," 39 Tax Notes International 625 (Aug 15, 2005).
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  33. Richard Ainsworth, "The One-Stop Shop for VAT and RST: Common Approaches to EU-U.S. Consumption Tax Issues," 37 Tax Notes International 693 (Feb 21, 2005).
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  34. Richard Ainsworth, "A Comparative Assessment of EU, UK, French, Australian and Japanese Responses to Auditor Independence: The Case of Non-Audit Tax Services," 36 Tax Notes International 1029 (Dec 20, 2004).
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  35. Richard Ainsworth, "What Sarbanes-Oxley Really Means for Tax Services Feature - US," 15 International Tax Review 27 (2003-04).
    HeinOnline (BU) | HeinOnline
  36. Richard Ainsworth, "Will Cutting the Payroll Tax Increase Jobs in the U.S.? Empirical Evidence from the EU VAT," 61 Tax Notes International 581 (Feb 21, 2001).
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  37. Richard Ainsworth, "Negative Foreign Commerce Clause: An Analysis of the Reserved Unitary Tax Issue in Container Corporation of America v. California Franchise Tax Board," 8 Boston University Journal of Tax Law 65 (1990).
    HeinOnline (BU) | HeinOnline
Courses

2 credits

This course considers different solutions adopted by nine industrialized countries (Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom, and the United States) to common problems in income tax design. It responds to the need for a broader understanding of the way that tax matters are handled in different countries as business transactions become increasingly global. The course presents a policy-focused overview of variant tax treatments in individual, business (corporate and partnership) and cross-border transactions. The intent is not to develop an expertise in any one, or any group of tax systems, but rather to provide a comparative knowledge base upon which a further, in-depth inquiry can be based.

Online section not open to JD students.

FALL 2016: LAW TX 957 A1 , Sep 9th to Dec 2nd 2016
Days Start End Credits Instructors Bldg
Fri 12:00 pm 2:00 pm 2 Richard T. Ainsworth LAW
FALL 2016: LAW TX 957 OL , Sep 9th to Dec 2nd 2016
Days Start End Credits Instructors Bldg
Fri 12:00 pm 2:00 pm 2 Richard T. Ainsworth
FALL 2017: LAW TX 957 A1 , Sep 8th to Dec 1st 2017
Days Start End Credits Instructors Bldg
Fri 12:00 pm 2:00 pm 2 Richard T. Ainsworth
FALL 2017: LAW TX 957 OL , Sep 8th to Dec 1st 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Richard T. Ainsworth

2 credits

This course provides an opportunity for students to conduct in-depth research and to improve their writing skills on current issues in taxation. This class meets weekly to discuss tax law developments globally at the State & Local, US Federal and International topics and to review the topic proposal and outlines of class participants.

SPRG 2017: LAW TX 982 A1 , Jan 20th to Apr 21st 2017
Days Start End Credits Instructors Bldg
Fri 12:00 pm 2:00 pm 2 Richard T. Ainsworth LAW
SPRG 2017: LAW TX 982 OL , Jan 20th to Apr 21st 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Ainsworth

2 credits

This course undertakes a detailed examination of the US transfer pricing rules, policies and procedures. It will only casually address issues in other jurisdictions- transfer pricing rules in strongly OECD jurisdictions like Canada, the United Kingdom and Australia will be considered only in a contrasting manner to provide context. In addition, the transfer pricing rules in customs and those in the VAT (EU and elsewhere) will similarly be considered only where they provide contrast to the US rules.

SPRG 2017: LAW TX 951 A1 , Jan 18th to Apr 26th 2017
Days Start End Credits Instructors Bldg
Wed 4:20 pm 6:20 pm 2 Richard T. Ainsworth LAW
SPRG 2017: LAW TX 951 OL , Jan 18th to Apr 26th 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Ainsworth
FALL 2017: LAW TX 951 A1 , Sep 8th to Dec 8th 2017
Days Start End Credits Instructors Bldg
Fri 12:00 pm 2:00 pm 2 Richard T. Ainsworth
FALL 2017: LAW TX 951 OL , Sep 5th to Dec 12th 2017
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Richard T. Ainsworth
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