CRA’s transfer pricing consultants supported a US importer of commercial equipment by developing a detailed transfer pricing report that complied with US Treasury Regulations Section 1.482 for transfer pricing purposes and with the US Customs Code 19 USC 1401a(a) and US Federal Regulation 19 CFR 152.100-152.108 to show five years of compliance by major product category.
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...