Dr. Tiago Duarte-Silva has opined in an ongoing ICSID investor-state arbitration based on claims that tax reassessments on a mining streaming agreement have prevented the investor from carrying on with normal business operations and that those tax reassessments will lead its investment to insolvency. Damages claimed amount to $500 million. Together with Aaron Dolgoff and Michelle Sandoval Siman, they analyzed the alleged additional costs incurred due to tax reassessments.
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...