Importers should consider transfer-pricing arrangements in advance, based on the totality of the circumstances, to assess any potential refund of duties on adjusted prices to imported goods.
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Topics
Risk Mitigation
Property tax relief planning during times of COVID
While the impact of lost wages and retail receipts was felt almost immediately in city coffers, property assessments are only now starting to take effect — and most assessors have massive budget holes to fill.
Small firm lessons from the pandemic
Small firms improvise to maintain productivity while
keeping employees and clients safe from COVID-19.
Transfer pricing and the pandemic recession: What to do about it
MNEs will need to reevaluate their pre-pandemic
transfer-pricing approach based on an updated application of the arm’s-length principle and be prepared to defend changes in the approach and results.
INDIVIDUALS
Current Developments in Taxation of Individuals: Part 1
This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.
