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  • Richard Ainsworth

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

There is a demand-market for technology that facilitates tax fraud. By all accounts the providers in this market are working in a growth industry. In...

Transfer Pricing in VAT/GST vs. Direct Taxation: A Paper On The Topic Of Relations Between Associated Companies

Two caveats open this paper, one dealing with the scope of analysis, the other with the results we are expecting. First, the scope of this...

Quebec’s Module D’enregistrement Des Ventes (MEV): Fighting The Zapper, Phantomware And Tax Fraud With Technology

On January 28, 2008 the Quebec Minister of Revenue, Jean-Marc Fournier, announced[1] that by late 2009 the MRQ will begin testing a device, the module...

German VAT Compliance – Moving One Step Closer To Automated Third party Solutions

Recent developments in German VAT compliance, notably the imposition of criminal penalties for failing to immediately amend a preliminary return that is known to be...

Will Cutting The Payroll Tax Increase Jobs? (Empirical Evidence From The EU VAT)

Red Ink Rising, the Peterson-Pew Commission on Budget Reform’s report,[1] presents the country with a fiscal/employment dilemma – Congress must act immediately to stem the...

Zappers: Tax Fraud, Technology And Terrorist Funding

“Zappers,[1]” or automated sales suppression devices, have brought unheard of efficiencies and economies of scale to a very simple tax fraud – skimming the cash...

Electronic Tax Fraud – Are There “Sales Zappers” In Japan?

Skimming cash receipts is an old fashioned tax fraud; a fraud traditionally associated with small or medium sized enterprises. Large businesses with formalized internal control...

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

The EU VAT, like most mature tax regimes, is resistant to change. Fraudsters are testing this resilience today, and this may not be such a...

Massachusetts Zappers – Collecting the Sales Tax that has already Been Paid

No other New England state is as vulnerable to Zappers as is the State of Massachusetts.[1] Zappers and related software programming, Phantom-ware, facilitate an old...

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

New York adopted an industry-specific value added tax (VAT) to solve problems with virtual intermediaries (room remarketers) under its hotel accommodations tax.[1] The New York...
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