The board of directors of a publicly-traded telecommunications services company engaged CRA to value the company’s intellectual property portfolio in the context of considering an offer to purchase the outstanding shares of the company. Findings and value conclusions from CRA’s report were included in the company’s SEC filings regarding the consideration of the offer.
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...