Navigating the Supreme Court’s IEEPA Ruling: Practical Takeaways from Tariffs to Transfer Pricing

Join us for a timely discussion on the US Supreme Court’s recent decision invalidating the use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs and the ripple effects this ruling may have across tariff exposure, customs valuation, and tax-based transfer pricing for multinational businesses.

Our panel will examine the decision from both a customs and international taxation perspective, beginning with a comparison of the legal and practical differences between customs valuation and transfer pricing regimes and the impact of tariffs on related party pricing. We will then unpack the Supreme Court’s ruling and discuss potential follow-on actions by the US administration. The session will conclude with practical, forward-looking guidance with respect to opportunities and risks related to tariff recovery, transfer pricing methods, and post-decision planning.

CLE credit in CA, FL, IL, NY*, NJ (via reciprocity), PA, TX, VA, and WA is currently pending approval. CLE credit is not available for the viewing of recorded sessions.

*This program qualifies for Newly Admitted Attorneys.

Those seeking CLE credit in other states may be provided with a General Certificate of Attendance and may apply independently.

CLE Questions?

Please contact CLECreditRequest@morganlewis.com.