Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Fiji (2)
- VAT (2)
- Value Added Tax (2)
- Arbitration (1)
- BPR (1)
-
- Bitcoin (1)
- Blockchain (1)
- Business Process re-engineering (1)
- Corporate law (1)
- Counters (1)
- Covid-19 (1)
- Cryptocurrency (1)
- Digital Invoice (1)
- Esal (1)
- Fake invoices (1)
- Financial privacy (1)
- Fiscal invoice (1)
- Fraud bot (1)
- International law (1)
- Invoice-matching (1)
- MTD (1)
- Making Tax Digital (1)
- Michael Hammer (1)
- Mini-blockchain (1)
- Monero (1)
- New Zealand (1)
- Opioid crisis (1)
- Pardeep Dosanjh (1)
- Proof of Audit (1)
- QR Code (1)
Articles 1 - 4 of 4
Full-Text Articles in Law
Afghanistan's New Vat, Part 1: Invoice Matching Or A Unitary Digital Invoice, Richard Thompson Ainsworth, Musaad Alwohaibi, Andrew Leahey, Yujin Li, Haseena Rahman
Afghanistan's New Vat, Part 1: Invoice Matching Or A Unitary Digital Invoice, Richard Thompson Ainsworth, Musaad Alwohaibi, Andrew Leahey, Yujin Li, Haseena Rahman
Faculty Scholarship
In the summer of 1990 two groundbreaking articles on business process re-engineering (BPR) were published, one by Thomas H. Davenport (a professor in information technology at Babson College) in the MIT Sloan Management Review, the other by Michael Hammer (a professor of computer science at MIT) in the Harvard Business Review. BPR is a management strategy that analyzes IT-intensive workflow designs and business processes within an organization.
On December 21, 2020 (Jadi 1, 1399) Afghanistan was scheduled to implement a 10% VAT. It has been delayed one year by the pandemic. When it does implement, Afghanistan will have significant workflow …
Tax And Arbitration, William W. Park
Tax And Arbitration, William W. Park
Faculty Scholarship
When fiscal measures intertwine arbitration, undue mystification sometimes follows. To enhance analytic clarity, tax-related arbitration might be divided into three parts. The first derives from ordinary commercial disputes that become laced with incidental tax questions. A corporate acquisition, for example, might carry tax consequences which in turn implicate contract claims or defences presented to an arbitral tribunal for resolution. The second genre of tax-related arbitration arises in respect of cross-border investment disputes. Rightly or wrongly, foreign investors often perceive host-country fiscal enactments as discriminatory, unfair, or tantamount to expropriation, thus violating international commitments. Finally, arbitration comes into play under income …
A Proposal For Taxing Cryptocurrency In The Midst Of The Covid-19 Pandemic, Richard Thompson Ainsworth, Xiuyuan (Tony) Hu
A Proposal For Taxing Cryptocurrency In The Midst Of The Covid-19 Pandemic, Richard Thompson Ainsworth, Xiuyuan (Tony) Hu
Faculty Scholarship
In this article, the authors present the case for a globally effective remedial tax on cryptocurrency transactions that could help fund multinational relief efforts, such as providing aid to jurisdictions affected by the COVID-19 virus and countries fighting the opioid crisis.
Uk & Ksa Vats: A Cutting-Edge Proposal – Mini-Blockchain And Vatcoin, Richard Thompson Ainsworth, Musaad Alwohaibi, Mike Cheetham
Uk & Ksa Vats: A Cutting-Edge Proposal – Mini-Blockchain And Vatcoin, Richard Thompson Ainsworth, Musaad Alwohaibi, Mike Cheetham
Faculty Scholarship
This paper develops, extends, and clarifies themes introduced in five prior papers dealing with blockchain, and VATCoin in the context of both (a) the new VATs in the Gulf Cooperation Council (GCC), and (b) the mature VATs in the EU. Five additional papers on VAT technology advances in Fiji, with blockchain and VATCoin applications to New Zealand’s approach to online sales platforms (the Netlix Tax) are similarly referenced and extended. The GCC VAT papers were exploratory. For the most part, they were composed before any GCC jurisdiction had implemented a VAT, and in three instances even before the GCC Framework …