PROFESSIONAL: Member of US Tax Court, Massachusetts & New Hampshire Bar.
AREAS OF SPECIALIZATION: Electronic Sales Suppression (ESS) VAT & RST; Tax-technology solutions (Blockchain, DICE, Digital invoice); US Federal income tax; Comparative Income Tax; Transfer Pricing (US & OECD income tax, customs and VAT)
ACADEMIC:
BU School of Law: 2004 to 2018: Director – Graduate Tax Program (2012-2015) – Adjunct Professor. (VAT; US Transfer Pricing; Comparative Income Tax; BEPS; Writing Seminar)
NYU School of Law: 2012 to 2018: Adjunct Professor. (VAT; Tax & Technology)
Harvard Law & Kennedy School of Government: 1995 to 2003: Deputy Director – International Tax Program; Adjunct Professor in Public Policy; Harvard Institute for International Development – Development Advisor (Transfer Pricing; Tax Treaties; Tax Administration; VAT; Comparative Income Tax; Basic Federal Income Tax; US Partnership Tax)
Ritsumeikan University, Kyoto, Japan 1998 to 2006: Visiting Professor of Tax. (Transfer Pricing, Comparative International Taxation, Japanese Consumption Tax)
Osaka & Kobe Universities, Osaka, Japan: 1994 to 1995 – Fulbright Professor of American Law and Taxation:
McIntosh College, Dover NH: 1982 to 1993 – Basic US (federal) income tax (Personal, Corporate and Fiduciary)
ADVISORY/CONSULTING (current engagements):
Tax fraud & technology (enforcement, defense & analysis)
Co-council in MTIC (VAT fraud) extradition cases:
In the Matter of: Extradition of Samir Azizi, Complaint for Provisional Arrest with a View Towards Extradition (18 U.S.C. § 3184) 5:14-xr-90282-PSG (March 31, 2014) District Court, N. D. CA
In the Matter of: Extradition of Mohammad Safdar Gohir, Complaint for Provisional Arrest with a View Towards Extradition (18 U.S.C. § 3184) 2:14-mj-314-CWH (May 4, 2014) District Court, Nevada.
Expert witness & co-council in US sales suppression cases (RST fraud):
State of Washington v. Yu-Ling Wong, King County Superior Court (Case No. 16-1-00179-0).
State of New Hampshire v. Stylianos “Steve” Asprogiannia, HNSC #216-2017-cr-610, CHG ID# 1369401C
State of Washington v. Salvador Sahagun, King County Superior Court (Case No. 18-1-00591-1) & State of Washington v. Salvador Sahagun, Snohomish County Superior Court (Case No. 18-1-007004-31)
Independent advisor (private sector) on all aspects of transfer pricing.
Transfer pricing (planning) – Assisted multiple global manufacturing firms (aerospace; medical device; technology security) develop multi-jurisdictional transfer pricing regime; all policies, documentation, and strategic analysis including anticipation of litigation defense and APA potential.
Litigation defense – expert for US/EU transfer pricing disputes with Fortune 500 multinational – resolved in competent authority.
Expert advisor (public sector) on statutory/regulatory transfer pricing rules.
Drafted first Electronic Sales Suppression (ESS) statutes in US, and provided model language for 26 states. Worked closely with draftsmen, appears at legislative hearings advancing law changes.
Assisted governments (EU and Asia) on the design and implementation of transfer pricing regimes under OECD rules.
Personal advisor to Director General of World Customs Organization on efforts to harmonize WCO and OECD transfer pricing rules with EU VAT.
Developed and advanced technology-based sales suppression solutions.
Digital Invoice Custom Exchange (DICE) – Rwanda, Kenya, Nigeria, GCC, Fiji, Ontario, Ivory Coast.
ADVISORY BOARDS (VAT & transfer pricing related):
BIAC (Business and Industry Advisory Council) – advisor on behalf of US multinational businesses to OECD Working Parties on Transfer Pricing and VAT.
USCIB – ICC Customs and Trade Regulation Committee – advisor on harmonization of customs rules with transfer pricing.
OTHER EMPLOYEMENT:
1982 to 1990: State of NH Department of revenue – Legal Issues Officer
1990 to 1994: IRS, Chief Council – Senior Litigation Attorney
2003 to 2007: Taxware LLC – Tax software specialist (VAT & RST)
2007 to 2012: ADP LLC – Government Affairs (Payroll, VAT & RST)
RECENT PUBLICATIONS:
2018:
(125) Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 5) 89 STATE TAX NOTES 157 (July 9, 2018) with Brendan Magauran
(124) Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 4) 89 STATE TAX NOTES 39 (July 2, 2018) with Brendan Magauran
(123) Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 3) 88 STATE TAX NOTES 1213 (June 18, 2018) with Brendan Magauran
(122) Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 2) 88 STATE TAX NOTES 419 (April 30, 2018) with Brendan Magauran
(121) Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 1) 88 STATE TAX NOTES 241 (April 16, 2018) with Brendan Magauran
(120) Washington’s Problematic Sales Suppression Enforcement Regime, 87 STATE TAX NOTES 995 (March 12, 2018) with Robert Chicoine
(119) Zapped! An Analysis of Washington’s Electronic Monitoring Agreement, 87 STATE TAX NOTES 885 (March 5, 2018) with Robert Chicoine
(118) Fighting Technology with Technology: Taking Aim at Electronic Sales Suppression, 89 TAX NOTES INTERNATIONAL 1037 (March 12, 2018) with Robert Chicoine.
(117) A VATCoin Solution to MTIC Fraud: Past Efforts, Present Technology, and the EU’s 2017 Proposal 89 TAX NOTES INTERNATIONAL 335 (January 22, 2018) with Musaad Alwohaibi, Mike Cheetham, & Camille Tirand
2017:
(116) The Technology Requirements of the First Electronic Monitoring Agreement in the US for Zappers, 86 STATE TAX NOTES 239 (October 16, 2017) with Robert Chicoine
(115) The First Real-Time Blockchain VAT: GCC Solves MTIC Fraud 86 Tax Notes International 695 (May 22, 2017)
(114) Payroll Tax Compliance and Blockchain, 85 Tax Notes International 1007 (March 13, 2017).
(113) Trump and VAT: NAFTA, Trade barriers, and Retaliatory Tariffs 85 Tax Notes International 375 (January 23, 2017); 154 Tax Notes 463 (January 23, 2017)
(112) Email Tax Scams: A Solution from Dubai, 85 Tax Notes International 103 (January 2, 2017); 154 Tax Notes 131 (January 2, 2017)
(111) Blockchain, Bitcoin and the GCC: The Missing Trader Example (Part 2), Bloomberg BNA: Tax Planning International – Indirect Taxes (January 2017).
2016:
(110) Blockchain, Bitcoin and the GCC: The Missing Trader Example (Part 1), Bloomberg BNA: Tax Planning International – Indirect Taxes (December 2016).
(109) VATCoin: Can a Crypto Tax Currency Prevent VAT Fraud? 84 Tax Notes International 703 (November 14, 2016).
(108) GCC VAT: The Intra-Gulf Trade Problem 84 Tax Notes International 315 (October 17, 2016).
(107) Blockchain Technology Might Solve VAT Fraud 83 Tax Notes International 1165 (September 26, 2016)
(106) VAT Fraud Mutation, Part 3: “Pull” Missing Trader Fraud and Deutsche Bank 81 Tax Notes International 1139 (March 28, 2016)
(105) VAT Fraud Mutation, Part 2: CITIBank a transition, 81 Tax Notes International 971 (March 14, 2016)
(104) VAT Fraud Mutation, Part 1: “Push” Missing Trader Fraud and Dosanjh, 81 Tax Notes International 535 (February 8, 2016)
2015:
(103) VAT Fraud and Terrorist Funding -- The Azizi Extradition Allegations Part II 79 Tax Notes Int’l 747 (August 31, 2015).
(102) VAT Fraud and Terrorist Funding -- The Azizi Extradition Allegations Part I 79 Tax Notes Int’l 517 (August 10, 2015).
2014:
(101) Sales Suppression as a Service (SSaaS) & the Apple Store Solution 73 State Tax Notes 343 (August 4, 2014)
(100) Transfer Pricing: UN Practical Manual – China 74 Tax Notes Int’l 1147 (June 23, 2014)
2013:
(99) Transfer Pricing: UN Guidelines -- Brazil 72 Tax Notes Int’l 827 (December 2, 2013)
(98) Rwanda -- Cutting-Edge VAT Compliance 46 Global Tax Weekly 5 (September 26, 2013)
(97) DICE – Digital Invoice Customs Exchange 72 Tax Notes Int’l 637 (November 18, 2013)
(97) VAT -- East African Community: The Tradable Services Problem World-Class Solution 72 Tax Notes Int’l 561 (November 11, 2013)
(96) Stopping VAT Fraud with DICE – Digital Invoice Customs Exchange (with Goran Todorov) 72 Tax Notes Int’l 637 (November 18, 2013)
(95) Plugging the Leaks in the East African Community’s VATs (with Goran Todorov) 72 Tax Notes Int’l 561 (November 11, 2013).
(94) Leveling the International Playing Field with the Marketplace Fairness Act, Tax Notes Int’l (with Boryana Madzharova)
(93) Stopping MTIC with a Third Invoicing Directive, 71 Tax Notes Int’l 545 (August 5, 2013).
(92) Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen – VAT Triangulation v. Drop Shipments, 32 Global Tax Weekly: a closer look 5 (June 20, 2013)
(91) Digital Invoicing in the EU and Brazil, 12 Global Tax Weekly: a closer look, 20 (January 31, 2013)
(90) VAT Triangulation With a US Middleman 70 Tax Notes Int’l 679 (May 13, 2013)
(89) VAT Fraud and Triangulation 69 Tax Notes Int’l 769 (February 25, 2013)
(88) E-Verify Can Stop Refund Fraud 139 Tax Notes 443 (April 23, 2013)
(87) VAT Fraud in the Customer Chain – Cases from Germany 69 Tax Notes Int’l 471 (February 4, 2013)
2012:
(86) Hungarian Cases Redirect EU VAT Enforcement Efforts 67 Tax Notes Int’l 1025 (September 10, 2012)
(85) Medical Devices Excise Tax (MDET) – A Market-specific VAT ? SSRN (only)
(84) A Perfect Storm in the EU VAT: Kittel, “R,” and MARC, 66 Tax Notes Int’l 849 (May 29, 2012)
(83) VAT Experimentation – New York & Illinois (forthcoming from Institute for Professionals in Taxation (IPT) Sales and Use Taxation)
(82) Real-Time Solution to Refund Fraud: VAT Lessons from Belgium, Brazil and Quebec, 66 Tax Notes Int’l. 533 (May 7, 2012).
(81) Technology, VAT Compliance, and “Black Swan” Blindness, 66 Tax Notes Int’l 275 (April 16, 2012)
(80) Transfer Pricing: Case Studies of the CUP Method, 66 Tax Notes Int’l 465 (April 30, 2012) with Andrew Shact.
(79) Refund Fraud? Real Time Solution! Tax Notes Int’l 1165 (February 27 2012)
(78) Transfer Pricing: Data Dumps and Comparability – Studies from the U.S., U.K., Canada and Australia, 65 Tax Notes Int’l 299 (January 23, 2012) with Andrew Shact.
2011:
(77) (Reply to commentary on) – Technology Can Solve MTIC Fraud – VLN, RTvat, D-VAT Certification, Int’l. VAT Monitor (Vol. 22, No. 4) May 2011.
(76) Technology Can Solve MTIC Fraud – VLN, RTvat, D-VAT Certification, Int’l. VAT Monitor (Vol. 22, No. 3) May 6, 2011.
(75) New York Adopts a VAT, 61 State Tax Notes 223 (July 25, 2011).
(74) Michigan’s Industry-Specific VAT, 62 State Tax Notes 441 (November 14, 2011).
(73) VAT Fraud as a Policy Stimulus: Is the U.S. Watching? 62 Tax Notes Int’l 397 (May 2, 2011)
(72) VAT Fraud and Technology Solutions in The VAT Reader (chapter in book) (February 23, 2011)
(71) Will Cutting the Payroll Tax Increase Jobs in the U.S.? Empirical Evidence From the EU VAT, 61 Tax Notes Int’l 581 (February 21, 2011)
(70) German VAT Compliance - Moving One Step Closer to Automated Third-Party Solutions, 64 Tax Notes Int’l 497 (November 14, 2011).
2010:
(69) Combating Carousel Fraud – Operazione Phuncards-Broker, Tax Planning International - Indirect Taxes 8:6 (2010) 16.
(68) Automated Sales Suppression – A Real Threat to Pennsylvania’s Sales and Use Tax, 8 Pittsburg Tax Review 29 (2010).
(67) Tax Fraud in the Sales Tax: Zappers – What are they? How can Puerto Rico block them? 79 Revista Juridica Universidad de Puerto Rico 1040 (2010).
(66) VAT-free Commercial Leases in the EU, World Leasing News (August 3, 2010) at http://www.worldleasingnews.com/article.aspx?pid=9tunWCV57s8=&ptype=YrItVniimrc=
(65) VAT Cash Flow – Commercial Leasing Opportunities World Leasing News (May 25, 2010) http://www.worldleasingnews.com/article.aspx?pid=agdQEbnJH8c=&ptype=7OddVzA6kuw
(64) Brazil: Import VAT on Leased Goods, World Leasing News (August 19, 2010) at http://www.worldleasingnews.com/article.aspx?pid=I50vlFaLbvM=&ptype=YrItVniimrc=
(63) Changing Canadian Place of Supply Rules World Leasing News (March 10, 2010) http://worldleasingnews.com/article.aspx?pid=AysYPq2IYm0=&ptype=YrItVniimrc
(62) Transfer Pricing, Business Restructurings, and Intangibles: Studies from the U.K. and the U.S. 60 Tax Notes Int’l 767 (December 6, 2010) with Andrew Shact.
(61) VAT Fraud: The Tradable Services Problem 61 Tax Notes Int’l 217 (January 17, 2010)
(60) Virtual Intermediaries II – Canadian Solutions (Drop Shipments) Compared With US, Japanese & EU Approaches. Taxnet Pro [subscription service], Carswell: Thompson Reuters, Canada [posting date: January 18, 2010] http://www.taxnetpro.com/taxnet.pro
(59) Zappers – Retail VAT Fraud, 3 Int. VAT Monitor 175 (May/ June 2010)
(58) Virtual Intermediaries in the Lodging Industry - Consumption Tax Problems in the U.S. and Japan, 57 Tax Notes Int’l 865 (March 8, 2010)
(57) CO2 MTIC Fraud – Technologically Exploiting the UE VAT (Again), 57 Tax Notes Int’l 357 (Jan. 25, 2010)
(56) The Italian Job – Voice Over Internet Protocol VAT Fraud in Italy 58 Tax Notes Int’l 721 (May 31, 2009)
(55) Combating Carousel Fraud – “Operazione Phuncards-Broker,” 8 Tax Planning International: Indirect Taxes 14 (May, 2010)
(54) VoIP MTIC – VAT Fraud in Voice Over Internet Protocol, 57 Tax Notes Int’l 1079 (Mar. 22, 2010)
2009:
(53) Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States – the case of the virtual travel agent Kansai U. Rev. of Economics 12: 25-48 (March 2010) (with Hiroaki Akioka).
(52) Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States – the case of the virtual travel agent Taxnet Pro [subscription service], Carswell: Thompson Reuters [posting date: November 5, 2009] http://www.taxnetpro.com/taxnet.pro
(51) MTIC Fraud Infects Tradable Carbon Permits 55 Tax Notes Int’l 733 (Aug. 31, 2009)
(50) Transfer Pricing in VAT/GST v Direct Taxation (Part 1 & Part 2), BNAI, Tax Planning International: Indirect Taxes Vol. 7, Nos. 6 & 7 (Jun. & Jul. 2009); also BNAI, Tax Planning International: Transfer Pricing Vol. 10, No. 8 (Aug 2009)
(49) Massachusetts Zappers – Collecting the Sales Tax That Has Already Been Paid (Presented to MA Commissioner of Revenue Amy Pitter)
(48) Automated Sales Suppression (Zappers): A Real Threat to Maine’s Sales and Use Tax (Presented to Maine Representative Seth Berry in support of HB )
(47) Cash-Skimming Zappers: A Monkey Wrench in the [Puerto Rican] Sales Tax BNAI – Tax Planning International – Indirect Taxes (June 2009) 1.
(46) Electronic Tax Fraud – Are there “Sales Zappers” in Japan? Kansai U. Rev. of Economics 11: 1-34 (March 2009) (with Hiroaki Akioka) & International Business Law Journal (Icfai University Journal of) Vol. 8, No. 3 & 4 (July & Oct. 2009) 68, (Hyderabad, India).
(45) Moving to Person-Centric Sales Tax Exemptions 51 State Tax Notes 1023 (March 30, 2009)
(44) Changes to the Czech Republic’s VAT Act: The Use and Enjoyment Rules, 53 Tax Notes Int’l 1077 (March 23, 2009)
(43) Use and Enjoyment of Intangible Services: The German, Austrian, Danish and Estonian VAT Derogations, 54 Tax Notes Int’l 273 (April, 27, 2009)
(42) Zappers – Skimming Cash with Technology: Are They in Use in New York? 2009 Empire State Prosecutor (Winter 2009) 11
(41) EU VAT: Cash-flow and Timing Issues World Leasing News (Jun 11, 2009) http://www.worldleasingnews.com/article.aspx?pid=eGX+rb7JW7Y=&ptype=7OddVzA6kuw
(40) California Zappers: A Proposal for the 21st Century Economy (Part 1) BNAI – Tax Planning International – Indirect Taxes (January, 2009) 4.
(39) VAT Planning in a Down Economy World Leasing News (May 12, 2009) http://www.worldleasingnews.com/article.aspx?pid=Qb9gGgM+MiE=&ptype=7OddVzA6kuw
(38) VAT: New EU Leasing Rules are Coming – Means of Transport (Sept. 1, 2009) http://www.worldleasingnews.com/article.aspx?pid=nvGxVDN8q+U=&ptype=YrItVniimrc
(37) Commercial Leases – The German Rules (Sept. 10, 2009) http://worldleasingnews.com/article.aspx?pid=4FZ9bTaa7+Y=&ptype=YrItVniimrc=
(36) ZAPPERS (Part 2) Audit and Enforcement v. Technological Pre-emption – Which way for New York? 2009 Empire State Prosecutor (Summer 2009) 23
(35) California Zappers: A Proposal for the 21st Century Economy (Part 2) BNAI – 7 Tax Planning International – Indirect Taxes 4 (February, 2009)
(34) Quebec’s Module d’Enregistrerement des Vents (MEV: Fighting the Zapper, Phantomware and Tax Fraud with Technology, Canadian Tax Journal (forthcoming)
(33) Zappers –Technological Tax Fraud, NEW HAMPSHIRE BAR NEWS April 17, 2009.
2008:
(32) Zappers and Phantomware: Are State Tax Administrators Listening Now? 49 State Tax Notes 103 (July 14, 2008).
(31) Zappers and Phantonware: The Need for Fraud Prevention Technology, 50 Tax Notes Int’l 1017 (June 23, 2008)
(30) IT-APAs: Harmonizing Inconsistent Transfer Pricing Rules in Income Tax-Customs-VAT, 34 Rutgers Comp. & Tech. L. J. 305 (2008).
(29) Zappers: Technology-assisted Tax Fraud, the SSUTA, and Encryption Solutions, 61 The Tax Lawyer – State and Local Edition 1075 (2008).
(28) MTIC (Carousel) Fraud: Twelve Ways Forward; Two Ways “Preferred” – Has the Technology-based Administrative Solution been Rejected? Tax Planning International Indirect Taxes (March 2008)
(27) A Technological Approach to Reforming Japan’s Consumption Tax, 49 Tax Notes Int’l 437 (Feb. 4, 2008)
2007:
(26) Vertical Harmonization of Transfer Pricing Standards Using IT-APAs, 48 Tax Notes Int’l 1247 (Dec. 24, 2007).
(25) Car Flipping in the U.K.- The VAT Fraud Market-place and Certified Solutions, 47 Tax Notes Int’l 1157 (Sept. 24, 2007).
(24) Tackling VAT Fraud: Car-flipping and Computer Chips on a Carousel, 46 Tax Notes Int’l 267 (April 16, 2007).
(23) Tackling VAT Fraud: 13 Ways Forward, 45 Tax Notes Int’l 1069 (March 26, 2007).
(22) Tackling VAT Fraud: Possible Ways Forward, 45 Tax Notes Int’l 937 (March 12, 2007).
(21) Biometrics, Certified Software Solutions, and the Japanese Consumption Tax: a Proposal for the Tax Commission, Kansai U. Rev. of Economics 9: 73-109 (March 2007) (with Hiroaki Akioka).
(20) The Digital Consumption Tax: D-CT (Kansai University Press) (March 2007) (book)
(19) MTIC Fraud – A Billion Dollar Assault on the E.U. VAT, in Top 10 Tax Stories of 2006 (ed. Paul Caron) Tax Prof Blog, (Jan. 3, 2007) available at: http://taxprof.typepad.com/taxprof_blog/2007/01/the_top_10_tax_.html
2006:
(18) Biometrics: Solving the Regressivity of VATs and RSTs with ‘Smart Card’ Technology, 7 Fla. Tax Rev. 651 (2006)
(17) Transfer Pricing Tri-lemma: The ‘Arm’s Length Price’ in Income Tax-Customs-VAT, Proceedings of the International Seminar on ‘Harmonious Society & Judicial Reform in China’ Peking University, Beijing, P.R.C (May 2006).
(16) Digital VAT and Development: D-VAT and D-velopment, (in Chinese with Xiaoqiang Yang).
(15) Carousel Fraud in the EU: A Digital VAT Solution, 42 Tax Notes Int’l 443 (May 1, 2006)
(14) Taxing Services under the EU VAT and Japanese Consumption Tax: A Comparative
Assessment of New EU Place of Taxation Rules for Services and Intangibles, 8 Kansai U. Rev. of Economics 1 (Mar. 2006) (with Hiroaki Akioka).
(13) Feedback: Automation and Carousel Fraud, Taxation (UK) March 2, 2006.
(12) Streamlined Sales Tax – Certified Software Solutions – VAT Applications, Tax Notes (January 9, 2006).
(11) The Digital VAT (D-VAT), 25 Va. Tax Rev. 875 (2006).
2005:
(10) Governanca Tributária E Sarbanes-Oxley (SOX), Instituto de Governancia Tributária (IGTAX) (with Antonio Carlos Rodrigues do Amaral) (in Portuguese)
(9) A Digital VAT for the US? 39 Tax Notes 938 (August 22, 2005)
(8) Digital VAT and Development: D-VAT and D-velopment, 39 Tax Notes Int’l 625 (August 15, 2005).
(7) E.U. VAT: Critical Role of IT in Developing the One-Stop-Shop Concept, Tax Planning International: European Union Focus 7 BNA International 5 (May 2005).
(6) Sarbanes-Oxley and the Eighth Corporate Directive: A Global Convergence of Corporate Governance? The Case of Non-Audit Tax Services, 2nd International Conference on Industrial Organization, Law & Economics: Athens Institute for Education and Research, June 9-11, 2005.
(5) Sarbanes-Oxley and the Provision of Non-Audit Tax Services: A Comparative Assessment of US, French, Australian and Japanese Rules, Kansai U. Rev. of Economics 7: 1-31 (March 2005) (with Hiroaki Akioka).
(4) The One-Stop-Shop for VAT and RST: Common Approaches to EU-US Consumption Tax Issues, 39 Tax Notes Int’l 693 (Feb. 21, 2005).
2004:
(3) Sarbanes-Oxley and Tax Services, in Sarbanes-Oxley Compliance Journal (December 10, 2004) http://www.s-ox.com/Feature/detail.cfm?articleID=223
(2) Global Changes in Regulating Corporate Auditors: A Comparative Assessment, 38 Tax Notes Int’l 1 (Dec. 20, 2004).
(1) What Sarbanes-Oxley really means for tax services, 15 Int’l Tax Rev. 27 (Sept. 2004).
Recent Newspaper Quotations on MTIC fraud & certified solutions
Bloomberg/BNA, State Tax, Weekly Round-up: States Outlaw Zappers, and New Variation on ‘Hidden Cash Register’ Trick (March 30, 2012).
AccountingToday.com, Michael Cohn, Tax Zappers and Sales Tax Exemptions (April 4, 2012)
(AP) Glenn Adams, State Governments Target Tax-Cheating Software [picked up by various news sources – WSJ; Las Vegas SUN; MSNBC (April 3, 2012)]
Bloomberg/BNA, 60 DER J-1 Sales and Use Tax, Tripp Baltz, States Acting to Outlaw Possession, Transfer of Software for Evading Sales Taxes (March 29, 2012).
Alison MacGregor, Fraud-charged Firm Dodges New Rules: Revenue Quebec Can’t Stop Owner, Montreal Gazette (March 2, 2011) page B1.
Alison MacGregor, Fraud-charged “Zapper” Firm Reaps Subsidy Benefits with Quebec’s Help, Montreal Gazette (February 19, 2011) page C2.
Alison MacGregor, The Equipment Required – and When, Montreal Gazette (February 19, 2011) page C2.
Alison MacGregor, Feeling The Pinch; Small-restaurant owners are crying foul because Revenue Quebec, in an effort to combat fraud, is forcing them to buy costly new cash registers, Montreal Gazette (February 19, 2011) page C1/ Break Section.
Marnie Eisenstadt, How “Jailhouse CPA” Ronald Williams landed a $327,456 tax refund from prision, Post Standard (Syracuse NY) (January 29, 2012).
Ryan Holeywell, In an Uphill Battle, States Fight Tax ‘Zappers’ Governing (August 25, 2011) http://www.governing.com/blogs/view/uphill-battle-states-fight-tax-zappers.html
Mal Leary, Tax Collectors Battle Tax Cheats’ New Technology, Bangor Daily News (September 8, 2011).
Mal Leary, State Unsure whether “zapper” programs in Use to Shortchange Taxes, Kennebec Journal (September 10, 2011).
Canadian Revenue Authority, Electronic Commerce Compliance Division, High Risk Compliance Strategy, Electronic Suppression of Sales (ESS) Report on Phase One of CRA’s Strategy to Address ESS – April 1, 2008 to March 31, 2010, [cited in the report at footnotes 5, 6, 7 & 8].
IRS-CI Conference on Zappers – Keynote speaker. Boston, MA. Attendees were IRS-CI; DOJ; Canadian Revenue Authority; US Embassy personnel from Canada; DOR examiners from East coast states [Maine, to Florida
[New York] - James Graff, Cap-and-Trade Model Loses Billions to Fraud, AOL, Sphere.com at: http://www.sphere.com/world/article/europes-cap-and-trade-model-loses-billions-to-fraud/19274092
[Paris, France] – Aline Robert, Fraude à 5 milliards d’euros sur le CO2, LaTribune (December 10, 2009) at 32
[London] Ashley Seager, Copenhagen summit: Denmark rushes in laws to stop carbon trading scam -- Climate change summit host embarrassed as criminals make most of lax laws to pocket VAT on emissions trading, Guardian December 3, 2009 at: http://www.guardian.co.uk/environment/2009/dec/03/copenhagen-summit-carbon-trading-scam/print
[Amsterdam] Thomas Vanhee, CO2-certifcaten en btw-carrousels: Belgie past nu ook verlegging van heffing toe [CO2 certificates and VAT carousels: Belgium has also reached to reverse charge], 4 Fiscale Actualiteit 8 (Jan. 29 /Fen 3, 2010) (in Dutch)