Transfer Pricing Analyses May Apply To Tariff Refunds Claims
By Ara Stepanyan and Andrew O’Brien-Penney ( October 16, 2026, 2:44 PM EDT) -- Following the U.S. Supreme Court's February decision in Learning Resources Inc. v. Trump invalidating certain executive tariffs, retailers and consumer brands have begun pursuing refunds of tariffs previously paid to U.S. Customs and Border Protection while simultaneously facing consumer class actions alleging that those tariff costs were passed through to consumers.[1]...
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