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Articles 1 - 24 of 24
Full-Text Articles in Criminal Law
Third Party Access And Refusal To Deal In European Energy Networks: How Sector Regulation And Competition Law Meet Each Other, Michael Diathesopoulos
Third Party Access And Refusal To Deal In European Energy Networks: How Sector Regulation And Competition Law Meet Each Other, Michael Diathesopoulos
Michael Diathesopoulos
In this paper, we will analyse the issue of concurrence between competition and sector rules and the relation between parallel concepts within the two different legal frameworks. We will firstly examine Third Party Access in relation to essential facilities doctrine and refusal of access and we will identify the common points and objectives of these concepts and the extent to which they provide a context to each other’s implementation. Second, we will focus on how Commission uses sector regulation and objectives as a context within the process of implementation of competition law in the energy sector and third, we will …
Pennsylvania's Sales And Use Tax: Has Nearly $1 Billion Been 'Zapped' Away In Fraud?, Richard Thompson Ainsworth
Pennsylvania's Sales And Use Tax: Has Nearly $1 Billion Been 'Zapped' Away In Fraud?, Richard Thompson Ainsworth
Faculty Scholarship
The Sales and Use Tax is an essential part of Pennsylvania’s revenue profile. Not only is it the State’s second largest revenue source, it has historically played a critical role in reducing the volatility of Pennsylvania’s overall tax collections. The sales tax is also critical to the city of Philadelphia, and Allegheny County. During the current economic downturn both the revenue and structural attributes of this levy should be pushing it to the front of the tax policy line.
The two topics that should rest atop Pennsylvania’s tax policy agenda should be: (1) joining the Streamlined Sales Tax initiative and …
Vat Fraud - Technological Solutions, Richard Thompson Ainsworth
Vat Fraud - Technological Solutions, Richard Thompson Ainsworth
Faculty Scholarship
Every VAT/GST allows missing trader fraud. The fraud is simple, and can be simply prevented (with technology). The fraud arises when a business makes a purchase without paying VAT, collects VAT on an onward sale, and then “disappears” without remitting the tax. Missing trader fraud is common in high-value/low-volume goods sold across borders – computer chips and cell phones are the classic examples. But the fraud easily migrates when pursued. It operates well with goods as wide ranging as xenon bulbs, automobiles, and earth moving equipment.
The recent appearance of MTIC fraud in tradable CO2 permits and VoIP is a …
From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos
From Energy Sector Inquiry To Recent Antitrust Decisions In European Energy Markets: Competition Law As A Means To Implement Energy Sector Regulation In Eu, Michael Diathesopoulos
Michael Diathesopoulos
This paper presents the conceptual path followed by European Union, European Commission and European Competition Network, after the Energy Sector Inquiry (2007) towards the realisation of the objective of an Energy Internal Market, fully functional and open to competition. Firstly, we examine the findings of Sector Inquiry and then we describe how the Third Energy Package - that followed - tried to address the issues highlighted by the Inquiry and how Third Energy Package introduces a promising but complex system, in order to develop sector rules. Following the above, we proceed to a brief but close examination of 10 recent …
Relational Contract Theory And Management Contracts: A Paradigm For The Application Of The Theory Of The Norms, Michael Diathesopoulos
Relational Contract Theory And Management Contracts: A Paradigm For The Application Of The Theory Of The Norms, Michael Diathesopoulos
Michael Diathesopoulos
This paper examines management contracts as a paradigm for the application of relational contracts theory and especially of the theory of contractual and relational norms. This theory, deriving from Macauley's implications, but structured and analysed by I.R. MacNeil gives us a framework for the explanation and understanding of contractual obligations and business relations' rules and practice. After presenting the key literature about the norms theory and especially defining the content of MacNeil's norms, we define management contracts as relations, characterised by a high relational element and we explain why, investigating all their features, which make them a suitable object for …
Voip Mtic - The Italian Job (Operazione 'Phuncards-Broker'), Richard Thompson Ainsworth
Voip Mtic - The Italian Job (Operazione 'Phuncards-Broker'), Richard Thompson Ainsworth
Faculty Scholarship
On February 8, 2010 a speculative paper on the likelihood that fraudsters proficient in missing trader intra-community (MTIC) fraud might move into voice over internet protocol (VoIP) was submitted to the Boston University School of Law Working Paper Series.
Prior to that paper there was very little (if any) public discussion of VoIP MTIC. There were no assessments, no arrests, and not a hint of litigation. Fifteen days later, and before final publication the financial press exploded with coverage of a massive VoIP MTIC fraud (the Operazione “phuncards-broker” investigation). The Wall Street Journal reported: An [Italian] judge…ordered the arrest of …
Mtic (Vat Fraud) In Voip - Market Size $3.3b, Richard Thompson Ainsworth
Mtic (Vat Fraud) In Voip - Market Size $3.3b, Richard Thompson Ainsworth
Faculty Scholarship
In the beginning, the VAT fraud known as missing trader intra-community (MTIC) fraud appeared to be a UK problem concentrated in the cell phone and computer chip markets. MTIC has mutated (to other commodities) and migrated (to other Member States). This paper describes how this fraud operates in the VoIP market, and how in this mutation it is no longer confined to the EU, but can infiltrate any VAT/GST anywhere.
Canada, Botswana, Japan, Iceland and Jamaica (to mention a few jurisdictions) have consumption taxes that are just as vulnerable as is the EU VAT to VoIP missing trader fraud. It …
Australia’S Homeless Act, James Farrell, Caris Cadd
Australia’S Homeless Act, James Farrell, Caris Cadd
James Farrell
The Federal Government’s White Paper on Homelessness, The Road Home: A National Approach to Reducing Homelessness (White Paper) proposed the introduction of new legislation that would ‘underpin the national response to homelessness, setting standards to deliver the best quality services possible’.This article outlines the significance of this recommendation to Australians experiencing homelessness and focuses on why the problem of homelessness should be situated within a human rights framework.
Zappers - Retail Vat Fraud, Richard Thompson Ainsworth
Zappers - Retail Vat Fraud, Richard Thompson Ainsworth
Faculty Scholarship
Zappers skim cash sales at retail. Zappers are add-on programs used by merchants with electronic cash registers (ECRs) or point-of-sale (POS) systems. Zappers are smart and selective. They do not skim all sales, and they never skim credit card transactions.
Although they are present in every jurisdiction, Zappers appear to be most widely used in developed economies that combine high levels of cash sales with high rates of consumption tax. Sweden, for example, has a cash-intensive economy, one of the world’s highest VAT rates (25%), and also reports that 70% of the ECRs in the country are either “… constructed …
False Imprisonment As A Tort In India, Hari Priya
False Imprisonment As A Tort In India, Hari Priya
Hari Priya
The tort of false imprisonment is one of the most severe forms of human rights violation, and this paper aims to define and to understand the concept of false imprisonment as a tort in India. It also seeks to know about the evolution of the notion of false imprisonment as a tort, with reference to Indian and foreign cases, and understand who and when can one be held liable for the tort of false imprisonment. It further deals with the remedies available for the said tort.
Co2 Mtic Fraud -- Technologically Exploiting The Eu Vat (Again), Richard Thompson Ainsworth
Co2 Mtic Fraud -- Technologically Exploiting The Eu Vat (Again), Richard Thompson Ainsworth
Faculty Scholarship
On February 1, 2010 Algirdas Šemeta is expected to be confirmed as the next European commissioner for taxation, customs union, audit and anti-fraud. If his nomination passes a confirmation hearing at the European Parliament he will succeed László Kovács. At the top of Mr. Šemeta’s list of things requiring attention should be MTIC fraud in tradable CO2 permits. Political and fiscal realities make CO2 MTIC fraud a top priority.
CO2 MTIC is a technology-driven fraud that takes advantage of the same weaknesses in the EU VAT that have become well known in the cell phone and computer chip trade. The …
Quebec's Sales Recording Module (Srm): Fighting The Zapper, Phantomware, And Tax Fraud With Technology, Richard Thompson Ainsworth
Quebec's Sales Recording Module (Srm): Fighting The Zapper, Phantomware, And Tax Fraud With Technology, Richard Thompson Ainsworth
Faculty Scholarship
No abstract provided.
Legal Processing Outsourcing: Is The Lack Of A Regulatory Framework One Of The Challenges Facing The Lpo Industry In India?, Mubashshir Sarshar
Legal Processing Outsourcing: Is The Lack Of A Regulatory Framework One Of The Challenges Facing The Lpo Industry In India?, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar
Case Study: 1950-1970 Section- 6, The Transfer Of Property Act, 1882, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Amartya Sen's Theory Of Poverty, Mubashshir Sarshar
Amartya Sen's Theory Of Poverty, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Professional Communication And Confidential Communication, Mubashshir Sarshar
Professional Communication And Confidential Communication, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar
Sociological Study Of Children (Pledging Of Labour) Act, 1933, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Hindu Religious And Charitable Endowments, Mubashshir Sarshar
Hindu Religious And Charitable Endowments, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
The Doctrine Of Proportionality, Mubashshir Sarshar
The Doctrine Of Proportionality, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar
C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Patriarchy- The Indian Experience, Mubashshir Sarshar
Patriarchy- The Indian Experience, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Tribal Land Laws In Andhra Pradesh, Hari Priya
Section 4 Of The Hindu Succession Act Of 1956, Hari Priya
Section 4 Of The Hindu Succession Act Of 1956, Hari Priya
Hari Priya
A brief write up in the form of a comprehensive article aiming to critically evaluate the Section 4 of the Hindu Succession Act of 1956. The law, as it stands amended, has not only brought about changes in the succession laws of Hindus, but has also paved the way for some positive modifications in the law of partition, alienation of property, inheritance and adoption, and the paper is an effort to evaluate this provision of the law.
Tax Fraud In The Sales Tax: Zappers -- What Are They? How Can Puerto Rico Block Them?, Richard Thompson Ainsworth
Tax Fraud In The Sales Tax: Zappers -- What Are They? How Can Puerto Rico Block Them?, Richard Thompson Ainsworth
Faculty Scholarship
The Sales and Use Tax is an essential part of Puerto Rico’s revenue profile. Effective only recently (November 15, 2006) the Impuesto a las Ventas y Uso (IVU) was expected to raise between $2.3 and $1.05 billion annually, and has already become the Commonwealth’s fourth largest revenue source. Actual revenue results for 2007-2008 came in at $1.1 billion, which admittedly is closer to the low end than the high end of what is possible, but now that the tax is in place the next pressing question is how can its performance be improved?
This paper generally proposes that Puerto Rico …