On March 29, 2012, the Minister of Finance proposed significant changes to Canada’s transfer pricing and international tax rules in the federal government’s 2012 budget, including clarifying the treatment of transfer pricing secondary adjustments, changes to thin capitalization rules, and foreign affiliate dumping.
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...