On September 16, the OECD released its first set of reports and recommendations to address seven of the actions in the BEPS Action Plan it published in July 2013. Members of the CRA Transfer Pricing Practice comment on three of the deliverables that are of particular relevance to transfer pricing. To read the article, click the link below.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...