Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
Customs Brokers must advise clients on statutory compliance and report non-compliance, but liability for misdeclaration requires evidence that the broker knew of or colluded in the incorrect declaration. Where import documents supplied and approved by the importer contained inconsistent descriptions of peas, and the discrepancy emerged only on later investigation, the material did not establish a breach of the duty to advise or report under Regulation 10(d). The duty of due diligence in information imparted to a client under Regulation 10(e) does not apply where the broker did not provide the disputed information; information supplied by the importer cannot, without a factual basis, support that allegation.
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