Richard T. Ainsworth
86 Fresh Pond Parkway
Cambridge, MA 02138
P: (617) 492-1636
Richard Thompson Ainsworth is an attorney with over 30 years academic, government, and private sector tax experience. He is currently an Adjunct Professor at the BU Law Graduate Tax Program, and the NYU Law Graduate Tax Program. He was formerly the Director of the BU Graduate Tax Program, Deputy Directors of the International Tax Program at Harvard Law School, Senior Litigation attorney with IRS Chief Counsel, and Legal Issues Officer with the NH Department of Revenue. He has held tax-technology positions of Director of International Tax (Government Affairs) with Taxware and ADP. He teaches courses in VAT, Comparative Income Tax, US Transfer Pricing, and Comparative International Transfer Pricing. He developed an expertise in transaction taxes (VAT and Retail Sales Taxes) at Harvard Law School under Professor Oliver Oldman, where he was also an Adjunct Professor of Public Policy (Harvard Law and Kennedy School of Government). He has developed an expertise it tax and technology at Taxware and ADP. He has written extensively on tax and technology with over 100 articles in various national and international journals.
Areas of Specialization
- Tax-Technology Solutions
- Transfer Pricing (US & OECD Income Tax, Customs and Value-Added Tax (VAT))
- Value-Added Tax
- Basic Federal Income Tax
- Comparative Income Tax
- 2004 to 2012: Director – Graduate Tax Program (2012-2015) – Adjunct Professor of Law Boston University School of Law (currently). Adjunct Professor of Law NYU Law School (currently). Courses: Comparative VAT; EU VAT; US Transfer Pricing; OECD Transfer Pricing (with Customs and VAT); Comparative Income Tax, BEPS.
- 1995 to 2003: Deputy Director – International Tax Program (Harvard Law School): Lecturer in Law and Adjunct Professor in Public Policy JF Kennedy School; Harvard Institute for International Development. Courses: Transfer Pricing; Tax Treaties; Tax Administration; VAT; Comparative Income Tax; Basic Federal Income Tax; US Partnership Tax.
- 1998 to 2006: Visiting Professor of Tax, Ritsumeikan University, Kyoto, Japan. Courses: Transfer Pricing, Comparative International Taxation, Japanese Consumption Tax.
- 1994 to 1995: Fulbright Professor of American Law and Taxation: Osaka and Kobe Universities, Japan.
- 1982 to 1993: McIntosh College: Basic US (federal) income tax – Personal, Corporate and Fiduciary.
Independent advisor (private sector) on all aspects of transfer pricing.
- Co-council in MTIC extradition cases:
- In the Matter of: the 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: the 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:
- 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
- Assisted global manufacturing firm put in place multi-territorial 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 audit – resolved in competent authority.
Expert advisor (public sector) on statutory/regulatory transfer pricing rules.
- Assistant 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.
- Technology-based sales suppression solutions.
- Digital Invoice Custom Exchange (DICE) – Rwanda, Kenya, Nigeria, GCC, Fiji, Ontario, Ivory Coast.
Advisory Boards (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.
- The First Real-Time Blockchain VAT: GCC Solves MTIC Fraud 86 TAX NOTES INTERNATIONAL 695 (May 22, 2017)
- Payroll Tax Compliance and Blockchain, 85 TAX NOTES INTERNATIONAL 1007 (March 13, 2017).
- Trump and VAT: NAFTA, Trade barriers, and Retaliatory Tariffs 85 TAX NOTES INTERNATIONAL 375 (January 23, 2017); 154 TAX NOTES 463 (January 23, 2017)
- Email Tax Scams: A Solution from Dubai, 85 TAX NOTES INTERNATIONAL 103 (January 2, 2017); 154 TAX NOTES 131 (January 2, 2017)
- Blockchain, Bitcoin and the GCC: The Missing Trader Example (Part 2), Bloomberg BNA: Tax Planning International – Indirect Taxes (January 2017).
- Blockchain, Bitcoin and the GCC: The Missing Trader Example (Part 1), Bloomberg BNA: Tax Planning International – Indirect Taxes (December 2016).
- VATCoin: Can a Crypto Tax Currency Prevent VAT Fraud? 84 TAX NOTES INTERNATIONAL 703 (November 14, 2016)
- GCC VAT: The Intra-Gulf Trade Problem 84 TAX NOTES INTERNATIONAL 315 (October 17, 2016)
- Blockchain Technology Might Solve VAT Fraud 83 TAX NOTES INTERNATIONAL 1165 (September 26, 2016)
- VAT Fraud Mutation, Part 3: “Pull” Missing Trader Fraud and Deutsche Bank 81 TAX NOTES INTERNATIONAL 1139 (March 28, 2016)
- VAT Fraud Mutation, Part 2: CITIBank a transition, 81 TAX NOTES INTERNATIONAL 971 (March 14, 2016)
- VAT Fraud Mutation, Part 1: “Push” Missing Trader Fraud and Dosanjh, 81 TAX NOTES INTERNATIONAL 535 (February 8, 2016)