To continue reading this content, please enable JavaScript in your browser settings and refresh this page. In the dynamic and often unpredictable world of ...

Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance ...

In this new trade landscape, it is more important than ever to coordinate customs and operational planning with income taxes and transfer pricing. The reality of tariffs is forcing companies to ...

Companies that import goods from other countries pay a customs duty at the entry port. The duty amount might depend on the value of the imported goods. The World Trade Organization has established a ...

For several years, the Canada Border Services Agency (CBSA) has sought to limit the ability of non-resident importers to self-assess duties, surtaxes and other taxes on imported goods based on their ...