In keeping with the recent trend of scrutinizing transfer pricing, the US Senate’s Permanent Subcommittee on Investigations conducted a hearing on “Offshore Profit Shifting and the US Tax Code” on September 20, 2012. This article discusses the hearing, which examined the shifting of profits offshore by US multinational corporations. It was originally published in TP Week. Click here to read.
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...