Richard T. Ainsworth

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 Boston University Law Graduate Tax Program, and the New York University Law Graduate Tax Program. He was formerly the Director of the Boston University Graduate Tax Program, Deputy Director of the International Tax Program at Harvard Law School, Senior Litigation attorney with IRS Chief Counsel, and Legal Issues Officer with the New Hampshire 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 in tax and technology at Taxware and ADP. He has written extensively on tax and technology with well over 100 articles in various national and international journals.

Areas of Specialization

  • Electronic Sales Suppression (ESS) VAT & RST
  • Tax-Technology Solutions (Blockchain, DICE, Digital invoice)
  • U.S. federal income tax; Comparative Income Tax
  • Transfer Pricing (U.S. & OECD income tax, customs and VAT)

Academic

  • Boston University School of Law 2004 to 2018: Director – Graduate Tax Program (2012-2015) – Adjunct Professor (VAT; US Transfer Pricing; Comparative Income Tax; BEPS; Writing Seminar)
  • New York University 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 U.S. federal income tax (Personal, Corporate and Fiduciary)

Advisory/Consulting (current engagements)

Tax fraud & technology (enforcement, defense & analysis)

  • Co-counsel 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-counsel in U.S. 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
    • 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 U.S./EU transfer pricing disputes with Fortune 500 multinational – resolved in competent authority

Advisory Boards (transfer pricing related)

  • BIAC (Business and Industry Advisory Counsel) – advisor on behalf of U.S. 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

Expert advisor (public sector) on statutory/regulatory transfer pricing rules.

  • Drafted first Electronic Sales Suppression (ESS) statutes in U.S., 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 Employment

  • 1982 to 1990: State of NH Department of Revenue – Legal Issues Officer
  • 1990 to 1994: IRS, Chief Counsel – Senior Litigation Attorney
  • 2003 to 2007: Taxware LLC – Tax software specialist (VAT & RST)
  • 2007 to 2012: ADP LLC – Government Affairs (Payroll, VAT & RST)

Articles & Publications

2018:

  • Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 5) 89 STATE TAX NOTES 157 (July 9, 2018) with Brendan Magauran
  • Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 4) 89 STATE TAX NOTES 39 (July 2, 2018) with Brendan Magauran
  • Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 3) 88 STATE TAX NOTES 1213 (June 18, 2018) with Brendan Magauran
  • Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 2) 88 STATE TAX NOTES 419 (April 30, 2018) with Brendan Magauran
  • Taxing and Zapping Marijuana: Blockchain Compliance and Trump (Part 1) 88 STATE TAX NOTES 241 (April 16, 2018) with Brendan Magauran
  • Washington’s Problematic Sales Suppression Enforcement Regime, 87 STATE TAX NOTES 995 (March 12, 2018) with Robert Chicoine
  • Zapped! An Analysis of Washington’s Electronic Monitoring Agreement, 87 STATE TAX NOTES 885 (March 5, 2018) with Robert Chicoine
  • Fighting Technology with Technology: Taking Aim at Electronic Sales Suppression, 89 TAX NOTES INTERNATIONAL 1037 (March 12, 2018) with Robert Chicoine.
  • 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:

  • 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
  • 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).

2016:

  • 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)