In this Tax Notes article, Robin Hart discusses how to reevaluate transfer prices based on market conditions caused by COVID-19 and mitigate complexities associated with year-end processes. Robin also examines how (re)structuring intercompany transactions with high upfront payments can be effective in deploying cash within a multinational group.
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...