Criminal Law Commons^™

Voip Mtic — Vat Fraud In Voice Over Internet Protocol, 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 …

Islam & International Criminal Law: A Brief (In) Compatibility Study, Michael J. Kelly

Pace International Law Review Online Companion

This paper explores why that incompatibility between Islam and international criminal law persists and considers recommendations for mitigating that dynamic. Why is this important? Primarily because the Western-influenced international criminal law apparatus and the Muslim world are likely to collide more often in the future. If a war crimes tribunal is established in Afghanistan, or if the trial of Syrian agents for the assassination of Lebanon’s former prime minister goes forward, it is imperative that Islamic societies touched by those processes feel a sense of “buy-in” or participation that is meaningful for them. Otherwise, it becomes the same old story …

Curriculum: Investigating Allegations Of Staff Sexual Misconduct With Offenders (Facilitator's Guide), Brenda V. Smith, Morris L. Thigpen, Thomas Beauclair, Dee Halley, Jaime M. Yarussi, Marcia Morgan, Aaron Aldrich, Darrell Alley, Roy Austin, Diane Berman, Susan Carle, Wally Carmichael, Deborah Connor, Dan Dunne, Karen Giannakoulias, Katherine Huffman, Madeleine Lamarre, Susan Mccampbell, Andie Moss, Mary Pinn, Susan Poole, Keith Reid, Jo Sterns, Melissa Turner, A.T. Wall

Research Reports & White Papers

Investigating Allegations of Staff Sexual Misconduct with Offenders is a 36-hour educational program that addresses the complex issues in investigations of staff on offender sexual abuse in correctional settings. It is primarily designed for investigators, prosecutors, human resource administrators, and high-level correctional administrators, but can be adapted for other audiences.

Before the lesson plans begin on page 31, you will find background information for the instructor. First you will find the proposed program agenda for the training, a list of topics and break times. This provides the instructor with a snapshot of the entire training; each module, topic and time …

The Sexual Offender Registration And Notification Act: No More Than "Statutory ‘Lip Service’ To Interstate Commerce", Lindsey B. Fetzer

Washington and Lee Journal of Civil Rights and Social Justice

No abstract provided.

Description And The Evidentiary Production Of Images, Kyle J. Mcgee

Cardozo Law Review

No abstract provided.

Documentation, Documentary, And The Law: What Should Be Made Of Victim Impact Videos?, Regina Austin

Cardozo Law Review

No abstract provided.

Is It Admissible?: Tips For Criminal Defense Attorneys On Assessing The Admissibility Of A Criminal Defendant's Statements, Part One, John H. Blume, Emily C. Paavola

Cornell Law Faculty Publications

This article addresses the Fifth Amendment issues to be considered when analyzing the admissibility of a criminal defendant's out-of-court statements.

Exempting Police From 18 U.S.C. § 924(C) , Noah A. Kuschel

William & Mary Law Review

No abstract provided.

Victory For Clergy Sexual Abuse Victims: The Ninth Circuit Strips The Holy See Of Foreign Sovereign Victory For Clergy Sexual Abuse Victims: The Ninth Circuit Strips The Holy See Of Foreign Sovereign Immunity In Doe V. Holy See, Edan Burkett

BYU Law Review

No abstract provided.

Statewide Capital Punishment: The Case For Eliminating Counties’ Role In The Death Penalty, Adam M. Gershowitz

Faculty Publications

No abstract provided.

A Sense Of Duty: The Illusory Criminal Jurisdiction Of The U.S./Iraq Status Of Forces Agreement, Chris Jenks

San Diego International Law Journal

This Article will examine the Iraq SOFA’s use of duty status as a basis for determining which State has primary jurisdiction over U.S. service members for alleged criminal misconduct in Iraq. In the third section, the Article will briefly explain what a SOFA is, and how and why they are used, focusing on the North Atlantic Treaty Organization (NATO) SOFA. This section will also utilize examples of U.S. service member misconduct, both associated with and detached from official duty, to illustrate the application of an acts-based SOFA jurisdiction article. The fourth section turns to the Iraq SOFA’s status-based jurisdiction article, …

Cybercrime: Criminal Threats From Cyberspace, Susan W. Brenner

School of Law Faculty Publications

Cybercrime: Criminal Threats from Cyberspace is intended to explain two things: what cybercrime is and why the average citizen should care about it. To accomplish that task, the book offers an overview of cybercrime and an in-depth discussion of the legal and policy issues surrounding it.

Enhancing her narrative with real-life stories, author Susan W. Brenner traces the rise of cybercrime from mainframe computer hacking in the 1950s to the organized, professional, and often transnational cybercrime that has become the norm in the 21st century. She explains the many different types of computer-facilitated crime, including identity theft, stalking, extortion, and …

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 …

Cyber Warfare And The Crime Of Aggression: The Need For Individual Accountability On Tomorrow’S Battlefield, Jonathan A. Ophardt

Duke Law & Technology Review

As cyberspace matures, the international system faces a new challenge in confronting the use of force. Non-State actors continue to grow in importance, gaining the skill and the expertise necessary to wage asymmetric warfare using non-traditional weaponry that can create devastating real-world consequences. The international legal system must adapt to this battleground and provide workable mechanisms to hold aggressive actors accountable for their actions. The International Criminal Court--the only criminal tribunal in the world with global reach--holds significant promise in addressing this threat. The Assembly of State Parties should construct the definition of aggression to include these emerging challenges. By …

Conflicts Of Interest In Criminal Cases: Should The Prosecution Have A Duty To Disclose?, Anne Poulin

Working Paper Series

This article addresses two types of conflicts of interests that arise in criminal cases: 1) when defense counsel has an employment relation to the prosecutor’s office, and 2) when defense counsel faces criminal investigation or charges. Both these situations threaten both the defendant’s representation and the actual as well as apparent fairness of the proceeding. Yet, only in extreme cases are these conflicts likely to result in a reversal of the defendant’s conviction. As a result, protection of the defendant and the fairness of the process often depends on early intervention, which allows the court to advise the defendant of …

Trivia From The Supreme Court Order List, Aaron-Andrew P. Bruhl

Popular Media

No abstract provided.

Lost In The Gender Maze: Placement Of Transgender Inmates In The Prison System, Benish A. Shah

Journal of Race, Gender, and Ethnicity

No abstract provided.

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

Faculty Scholarship

No abstract provided.

Summary Of Higgs V. State, 126 Nev. Adv. Op. No. 1, Kathleen Wilde

Nevada Supreme Court Summaries

A multi-faceted appeal from a Second Judicial District Court conviction of first-degree murder.