United States (US) | Navigating Year-End Transfer Pricing Evaluations: The Critical Role of True Up/Down Adjustments Amid 2025 Tariffs
The April 2025 tariff hikes—ranging from 10% universal reciprocal duties to 60% on Chinese imports—have disrupted supply chains and inflated landed costs for US importers by 5–15%. These costs often fall on the US entity, eroding operating margins and rendering pre-tariff TP policies obsolete. Without a pre-year-end evaluation, actual results may deviate sharply from benchmarks, […]