She represents both brands and social media influencers.
Multinational corporations could book the freebies they give out as marketing or other business expenses. The rest of the tax liability depends on the way the brand categorizes its expenses for influencer partnerships—from hotel and travel costs to food, products, and services. Two nearly exact businesses with the same income, with the same expenses, could potentially end up with different liabilities based on how they manage these numbers.
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They will do something with this. In the U. The brand will then get a Form W-9 in return when a cash transaction is involved. The gray area begins when influencers get a free product or service in exchange for something, said Aileen Luib, an LA-based fashion and beauty influencer who has more than 33, Instagram followers and a blog, The Baller on a Budget.
Yet, a brand might not hand over the appropriate tax forms, even when asked. The investigation, launched on Dec. The new model could include a standard deduction for business expenses, either as a fixed annual amount or a percentage of earnings, rather than committing international companies to truthfully report gifts or fees, said Bo Sandemann Rasmussen, a member of the Tax Law Council, which advises the Ministry of Taxation.
The council could be dissolved altogether depending on the new government, he said May 9 in an email to Bloomberg Tax. In the meantime, the agency says it is using data analysis models to find discrepancies between tax returns and third-party data. The agency will detect omitted income by manually reviewing the web or scraping social media platforms, the spokesperson said.
They have since won exonerations using DNA testing; in the majority of the cases, the wrongfully convicted were black. Prosecutors lie. While helping to overturn wrongful convictions, DNA was also becoming more integral to establishing guilt. The number of state and local crime labs started to multiply, as did the number of cases involving DNA evidence.
The database has since grown to include more than 15 million profiles, which contributed to tens of thousands of investigations last year alone. In , Donald E. Shelton, a felony trial judge in Michigan, published a study in which 1, randomly summoned jurors in the city of Ann Arbor were polled on what they expected prosecutors to present during a criminal trial. Three-quarters of the jurors said they expected DNA evidence in rape cases, and nearly half said they expected it in murder or attempted-murder cases; 22 percent said they expected DNA evidence in every criminal case.
A researcher in Australia recently found that sexual-assault cases involving DNA evidence there were twice as likely to reach trial and 33 times as likely to result in a guilty verdict; homicide cases were 14 times as likely to reach trial and 23 times as likely to end in a guilty verdict. As the Nuffield Council on Bioethics, in the United Kingdom, pointed out in a major study on forensic evidence, even the knowledge that the prosecution intends to introduce a DNA match could be enough to get a defendant to capitulate.
And in a lot of situations, for a lot of lawyers, it was now too costly and time-intensive to fight. The problem, as a growing number of academics see it, is that science is only as reliable as the manner in which we use it—and in the case of DNA, the manner in which we use it is evolving rapidly. Consider the following hypothetical scenario: Detectives find a pool of blood on the floor of an apartment where a man has just been murdered.
A technician, following proper anticontamination protocol, takes the blood to the local crime lab for processing. Blood-typing shows that the sample did not come from the victim; most likely, it belongs to the perpetrator. A day later, the detectives arrest a suspect. The suspect agrees to provide blood for testing.
The detectives can now place the suspect at the scene of the crime. When Alec Jeffreys devised his DNA-typing technique, in the mids, this was as far as the science extended: side-by-side comparison tests. Sizable sample against sizable sample. But today, most large labs have access to cutting-edge extraction kits capable of obtaining usable DNA from the smallest of samples, like so-called touch DNA a smeared thumbprint on a window or a speck of spit invisible to the eye , and of identifying individual DNA profiles in complex mixtures, which include genetic material from multiple contributors, as was the case with the vaginal swab in the Sutton case.
These advances have greatly expanded the universe of forensic evidence. To understand how complex mixtures are analyzed—and how easily those analyses can go wrong—it may be helpful to recall a little bit of high-school biology: We share However, in specific locations along each strand of our DNA, the genetic code repeats itself in ways that vary from one individual to the next.
Each of those variations, or alleles, is shared with a relatively small portion of the global population. The best way to determine whether a drop of blood belongs to a serial killer or to the president of the United States is to compare alleles at as many locations as possible. Think of it this way: There are many thousands of paintings with blue backgrounds, but fewer with blue backgrounds and yellow flowers, and fewer still with blue backgrounds, yellow flowers, and a mounted knight in the foreground.
When a forensic analyst compares alleles at 13 locations—the standard for most labs—the odds of two unrelated people matching at all of them are less than one in 1 billion. With mixtures, the math gets a lot more complicated: The number of alleles in a sample doubles in the case of two contributors, and triples in the case of three.
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Now, rather than a painting, the DNA profile is like a stack of transparency films. The analyst must determine how many contributors are involved, and which alleles belong to whom. If the sample is very small or degraded—the two often go hand in hand—alleles might drop out in some locations, or appear to exist where they do not. Suddenly, we are dealing not so much with an objective science as an interpretive art. A groundbreaking study by Itiel Dror, a cognitive neuroscientist at University College London, and Greg Hampikian, a biology and criminal-justice professor at Boise State University, illustrates exactly how subjective the reading of complex mixtures can be.
In , Dror and Hampikian obtained paperwork from a Georgia rape trial that hinged on DNA typing: The main evidence implicating the defendant was the accusation of a co-defendant who was testifying in exchange for a reduced sentence. Two forensic scientists had concluded that the defendant could not be excluded as a contributor to the mixture of sperm from inside the victim, meaning his DNA was a possible match; the defendant was found guilty.
Dror and Hampikian gave the DNA evidence to 17 lab technicians for examination, withholding context about the case to ensure unbiased results. All of the techs were experienced, with an average of nine years in the field.
Dror and Hampikian asked them to determine whether the mixture included DNA from the defendant. In , the results of the experiment were made public: Only one of the 17 lab technicians concurred that the defendant could not be excluded as a contributor. Twelve told Dror and Hampikian that the DNA was exclusionary, and four said that it was inconclusive. In other words, had any one of those 16 scientists been responsible for the original DNA analysis, the rape trial could have played out in a radically different way.
Some veer close to farce, such as the year hunt for the Phantom of Heilbronn, whose DNA had been found at more than 40 crime scenes in Europe in the s and early s. The DNA in question turned out to belong not to a serial killer, but to an Austrian factory worker who made testing swabs used by police throughout the region.
Most troubling, Murphy details how quickly even a trace of DNA can now become the foundation of a case. In , police in California arrested Lukis Anderson, a homeless man with a rap sheet of nonviolent crimes, on charges of murdering the millionaire Raveesh Kumra at his mansion in the foothills outside San Jose. Contamination is an obvious hazard when it comes to DNA analysis. But at least contamination can be prevented with care and proper technique. DNA transfer—the migration of cells from person to person, and between people and objects—is inevitable when we touch, speak, do the laundry.
A study showed that sperm cells from a single stain on one item of clothing made their way onto every other item of clothing in the washer. I could pick up a knife at 10 in the morning, but an analyst testing the handle that day might find a stronger and more complete DNA profile from my wife, who was using it four nights earlier.
Or the analyst might find a profile of someone who never touched the knife at all. One recent study asked participants to shake hands with a partner for two minutes and then hold a knife; when the DNA on the knives was analyzed, the partner was identified as a contributor in 85 percent of cases, and in 20 percent as the main or sole contributor. Context is needed. What worries experts like Murphy is that advancements in DNA testing are enabling ever more emphasis on ever less substantial evidence.
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A new technique known as low-copy-number analysis can derive a full DNA profile from as little as 10 trillionths of a gram of genetic material, by copying DNA fragments into a sample large enough for testing. The technique not only carries a higher risk of sample contamination and allele dropout, but could also implicate someone who never came close to the crime scene.
Given the growing reliance on the codis database—which allows police to use DNA samples to search for possible suspects, rather than just to verify the involvement of existing suspects—the need to consider exculpatory evidence is greater than ever. But Bicka Barlow, the San Francisco attorney, argues that the justice system now allows little room for caution. Techs at many state-funded crime labs have cops and prosecutors breathing down their necks for results—cops and prosecutors who may work in the same building.
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The threat of bias is everywhere. No dependable estimates exist for how many people have been falsely accused or imprisoned on the basis of faulty DNA evidence. Perlin grew interested in DNA-typing techniques in the s, while working as a researcher on genome technology at Carnegie Mellon, and spent some time reviewing recent papers on forensic usage.
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An experienced coder, he set about designing software that could take some of the guesswork out of DNA profiling. It could also process results much faster. In , Perlin waved goodbye to his post at Carnegie Mellon, and together with his wife, Ria David, and a small cadre of employees, focused on developing a program they dubbed TrueAllele. At the core of TrueAllele is an algorithm: Data from DNA test strips are uploaded to a computer and run through an array of probability models until the software spits out a likelihood ratio—the probability, weighed against coincidence, that sample X is a match with sample Y.
The idea, Perlin told me when I visited Cybergenetics headquarters, in Pittsburgh, was to correctly differentiate individual DNA profiles found at the scene of a crime. He gave me an example: A lab submits data from a complex DNA mixture found on a knife used in a homicide. No more analysts squinting at their equipment, trying to correspond alleles with contributors.
Around us, half a dozen analysts and coders sat hunched over computer screens. The office was windowless and devoid of any kind of decoration, save for a whiteboard laced with equations—the vibe was more bootstrapped start-up than CSI. He led me down the hallway and into a storage room.
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