As part of a corporate restructuring, a global manufacturer of photographic media sought to value certain IP assets. CRA was engaged to assess the value of intellectual property developed by a business unit being considered for spin-out or wind-down. CRA conducted due diligence to identify and value all relevant intellectual property, including patents, trademarks, trade secrets, and know-how. Multiple approaches, including market and income approaches, were used to determine an estimated value range for disposal of the assets under both orderly sale and liquidation scenarios.
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...