In an international arbitration matter, CRA was retained to assess the fair market value of a company’s interest in a large copper-gold mine on the Valuation Date. In the context of the circumstances of that project as of the Valuation Date, fair market value was assessed based on past transactions, adjusted by several factors occurring between those transactions and the Valuation Date. These factors include changes in world metals markets and country risk, as well as any subsequent efficient, proven investments that might have been taken into account by a hypothetical buyer of the asset on the Valuation Date.
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...