Adjunct Faculty, Boston University - School of Law, Boston, MA, USA

8 years
Biometrics, Certified Software Solutions, and the Japanese Consumption Tax: a Proposal For the Tax Commission

Significant change is anticipated in the Japanese Consumption Tax. This is the conclusion of the Japanese Tax Commission in its mid-term report, presented to Prime Minister Junichiro Koizumi on June 1...

8 years
The Digital VAT (D-VAT)

The most sustained U.S. tax policy debate of the past 30 years concerns proposals to replace and/ or supplement the Federal Income Tax with a consumption tax.[2] Public finance economists and legal ta...

8 years
California Zappers: a Proposal for California’s Commission on the 21st Century Economy

On December 11, 2008 California Governor Arnold Schwarzenegger and legislative leaders announced appointments to the Commission on the 21stCentury Economy. The mandate is to propose ways to modernize ...

8 years
Carousel Fraud in the EU: a Digital Vat Solution

The future of the VAT is digital.[1]In the foresee- able future, all VAT processes will be auto- mated. VAT determinations, collection, the remission of funds, as well as all reporting, audit, and ref...

8 years
Digital VAT and Development: D-VAT and D-velopment

INTRODUCTION Since the e-commerce revolution began in the 1990’s, tax policy discussions in developed economies have enlisted “e-solutions” to streamline consumption tax administration, as well as ...

10 years
The one-stop-shop in VAT and RST: common approaches to EU-US consumption tax problems

In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (VAT) obligations through a one-stop scheme.[1] The proposal was modest in scope. It was designed to ...

10 years
VAT Fraud: MTIC & MTEC – The Tradable Services Problem

Tradable services – VoIP termination services, mobile minutes, software as a service (SaaS), or almost any service bought or sold in the “cloud”[1] – are a distinct class of taxable supplies. These se...

10 years
Virtual Intermediaries: Consumption Tax Problems In Japan, Europe, And The United States – The Case Of The Virtual Travel Agent

INTRODUCTION Marketplace technology is (inadvertently) chipping away at the effectiveness of consumption taxes – the Japanese Consumption Tax (CT), the European value added tax (VAT), and the Ameri...

10 years
Use And Enjoyment Of Intangible Services: The Czech Republic’s VAT Derogation

On January 1, 2009 a minor change in the Czech Republic VAT[1] became effective. A use and enjoyment standard was added to modify the sourcing of certain service transactions.[2] Traditional proxy-bas...

10 years
EU, UK, French, US, Australian and Japanese Responses To Auditor Independence: The Case Of Non-Audit Tax Services

Auditor independence was a global concern of financial regulators in the 1990’s. Some observers saw this in a positive light, a natural development. Adjusting auditor independence rules was a manifes...

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