CRA consultants provided expert testimony on damages and valuation issues in a matter involving the theft of technical and commercial trade secrets related to investment portfolio management software and services. CRA was retained by the trade secret owner, a global leader in the Fintech industry, to assess the extent of unjust enrichment realized by the defendant, a cloud-based Software-as-a-Service (SaaS) provider. CRA’s team developed complex financial models to determine unjust enrichment under multiple theories and on a customer-by-customer basis. Our expert’s analysis considered key SaaS customer performance metrics and business enterprise valuation indicators, including discounted cash flow analyses and peer group multiples.
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...