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BU Law Graduate Tax Program Director’s Lecture Series

On behalf of Boston University Law, welcome! This series of videotaped lectures, given by Richard Ainsworth, Director of Boston University’s Graduate Tax Program, highlights current topics and developing issues in taxation and tax law. Delivered to BU Law’s Tax LL.M. students, these lectures are also designed for former and prospective students as well as to members of the tax profession at large. All members of the public are welcome to access these presentations and engage Director Ainsworth in discussions based on the ideas contained within them, or to provide feedback, by contacting him at vatprof@bu.edu. We hope to hear from you!

Part One
Transfer Pricing - China (UN Practical Guide)

Part two
Transfer Pricing - China (UN Practical Guide)

Transfer Pricing - China (UN Practical Manual)

Thursday, November 11, 2013

In this two-part lecture Richard Ainsworth discusses China’s contribution to the UN’s Practical Manual on Transfer Pricing for Developing Countries. Transfer pricing is the most important international tax issue for Multi-national Enterprises (MNEs). China’s approach to transfer pricing differs in emphasis from the OECD Model, and is noticeably different from the US approach under IRC § 482.

Related Items for Part One

Related Items for Part Two

Papers


Transfer Pricing - Brazil (UN Practical Guide)

Transfer Pricing - Brazil (UN Practical Guide)

Wednesday, October 23, 2013

In this lecture Richard Ainsworth discusses Brazil’s contribution to the UN’s Practical Manual on Transfer Pricing for Developing Countries. Transfer pricing is the most important international tax issue for Multi-national Enterprises (MNEs). Brazil’s approach to transfer pricing differs from both the OECD Model, and from the US approach under IRC § 482.

Related Items

Papers


VAT Fraud in the EU

DICE/MTIC – VAT Fraud in the EU

Wednesday, October 9, 2013

Europol estimates missing trader intra-community (MTIC) fraud cost the EU €100 billion annually. The EU Commission estimates the VAT gap at €193 billion.

In this tax lecture, Richard Ainsworth discusses MTIC (VAT) fraud, and outlines his proposal for solving this VAT fraud through technology, more specifically a digital invoice customs exchange, or DICE. DICE places a digital fingerprint on each invoice, and requires real-time VAT information exchange. Director Ainsworth is currently working to incorporate the DICE proposal into ongoing EU discussions for resolving MTIC. To access his articles on this topic, please see below.

Related Items

Papers


Zappers Lecture

Sales Suppresion Software "Zappers"

Thursday, September 26, 2013

In this lecture, delivered to BU’s Graduate Tax Program, Richard Ainsworth discusses “zappers”. Zappers are technology used to commit tax fraud by remotely skimming cash from electronic cash registers (ECRs) or back room point of sales (POS) systems. Globally, tax auditors find that Zappers provide cash for illegal workers. Tax lawyers, both in private and public practice, will encounter these technologies. The tax loss from Zappers in the United States exceeds $20 billion annually. To read more about Zappers, you may access Director Ainsworth’s publications on this topic below.

Related Items

Papers