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When Worlds Collide: Tackling Taxes and Tariffs

The Trump Administration's renewed focus on tariffs has created novel and interrelated issues for businesses' tax and trade functions. Businesses are now faced with a changing landscape and are exploring strategies to...more

United States and China Agree to Partially De-escalate April Tariffs

On May 12, 2025, the United States and China issued a joint statement in Geneva outlining an agreement to de-escalate from the latest rounds of tariff increases. The arrangement reduces tariffs back to the levels of the...more

President Trump Orders 10% Global Tariff and Higher “Reciprocal” Tariffs

On April 2, 2025, President Trump issued the long-anticipated “reciprocal tariff” order, imposing tariffs on most US trade partners. The tariff includes two components: (i) a 10% “baseline” rate on most trade partners,...more

United States Begins to Restrain Cross-Border E-commerce

E-commerce platforms and others could face significant challenges due to recent and proposed changes to de minimis entry (the process for importing products without tariffs and with simplified customs procedures if the total...more

United States Imposes Section 232 Requirements for Imports from Mexico: “Melt and Pour” for Steel; “Country of Smelt and Recent...

On July 10, 2024, United States President Joseph R. Biden issued two separate proclamations that narrow the exclusions from tariffs imposed under Section 232 of the Trade Expansion Act of 1962 ("Section 232") for certain...more

US trade: Conclusion

Most of the potential complications and outcomes outlined above were not considered by the US Congress and other WTO members, which previously considered only conventional businesses competing among themselves when drafting...more

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