The US is front and center in implementing the final report Action 13 of the international project to combat base erosion and profit shifting (BEPS). In this article published in Bloomberg BNA, the authors discuss the importance of country-by-country reporting and the essential roles each member country’s tax administration and business taxpayers have in implementing the BEPS country-by country report. They explain how to make transfer pricing BEPS proof.
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...