In this special edition of Insights: Transfer Pricing, CRA analyzes the regulatory, tax, and transfer pricing issues on the major types of intercompany payments that multinational corporations may have with their subsidiary and affiliated companies operating in China. Through case studies derived from actual examples of multinational corporations operating in China, CRA illustrates practical problems and suggests possible solutions in “Intercompany payments between multinational corporations and their affiliated companies in China.”
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...