Law Commons^™

Washington’S 'Cutting-Edge' Technology Solution To Combating Sales Tax Fraud: Real-Time Data (Now), Real-Time Remittance In The Future, Richard Thompson Ainsworth, Robert Chicoine, Andrew Leahey, Sunder Gee

Faculty Scholarship

Globally, consumption tax compliance (value added tax and retail sales tax) has gone digital – digital invoices are becoming mandatory, centralized monitoring of transactions and tax payments are increasingly common, and artificial intelligence is assessing fraud risks in real-time. When tax is collected, it is increasingly being remitted in near-real-time. This is the trajectory for the modern retail sales tax (RST) imposed by most states in the US. While this may appear to be revolutionary to the average American, it is a well-worn path among global nations using the value added tax (VAT). The RST will eventually be following suit. …

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 …

Interviewing Ex-Employees: One Answer, New Questions, Susan P. Koniak

Faculty Scholarship

In Clark v. Beverly Health and Rehabilitation Services, Inc., 440 Mass. 270, 797 N.E.2d 905 (2003), the Supreme Judicial Court held that a lawyer for a party may contact former employees of the opposing party without violating Mass. r. Prof. C. 4.2. Lawyers who represent entities with former employees are not happy because, where 4.2 applies, the Rule makes it harder for the other side's lawyers to obtain information that might be damaging to the organization. Understandable. But some purport to be aghast, which is ridiculous. The Clark holding is in line with the ABA's position, the text of …