Transfer Pricing Analyses May Apply To Tariff Refunds Claims

Дата публикации: 16-10-2026 14:44:18

Both plaintiffs and defendants in consumer class actions over tariff refunds should examine transfer pricing analyses, which can offer contemporaneous evidence as to how much of a tariff was borne in the U.S. by the importer or consumers rather than absorbed earlier in the supply chain, say economists at The Brattle Group.

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