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<td class="bodytext"><strong><font color="#333366">PRACTICE AREAS:</font></strong></td>
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<br>
<span class="mstyle">M</span>iCRA’s economists have extensive experience applying economics, econometrics,
and finance theory to tasks such as damage estimation, asset valuation, transfer
pricing, and the evaluation of like products in dumping cases. For example, the
market value of an asset (<em>e.g.</em>, a manufacturing plant, contract, or going concern)
is equal to the present discounted value of its expected future net cash flow.
Future net cash flows may be estimated using conventional economic and econometric
methods, and finance theory assists in the choice of the appropriate risk-adjusted
rate for discounting future cash flows. <br>
<br>
In transfer pricing, <span class="mstyle">M</span>iCRA’s economists have been retained in §482
tax matters where the IRS has sought judgments against foreign firms accused
of transferring goods to U.S. marketing subsidiaries at prices that exceed the
level that would be established through arm’s-length negotiation. We have
also been retained to testify in U.S. Tax Court about various economic principles
that have arisen in tax litigation, including whether individual items that are
sold as part of a block or portfolio have economic value.<br>
<br>
In connection with ITC Dumping Proceedings, <span class="mstyle">M</span>iCRA’s economists have been
retained to evaluate like products, to comment on the ITC staff’s methodology
for calculating underselling margins, and to rebut arguments raised by opposing
economists.<br>
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<td width="2%" valign="top"><div align="right"><strong><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"><span class="caselinks"><strong><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"><br>
• </font></strong></span></font></strong></div>
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<td width="98%" valign="top"><br>
<strong><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"><span class="caselinks"><strong><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"> </font></strong></span></font></strong><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"><span class="caselinks"><a href="../cases/sortby/cases_pa/pa4.html#tax1" target="_blank">Honda
Motors, Inc. v. Internal Revenue Service</a></span></font></td>
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<td valign="top"><div align="right"><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"><strong><span class="caselinks"><strong><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif">• </font></strong></span></strong><span class="caselinks"><a href="../cases/sortby/cases_industry/case_ind2.html#basic3" target="_blank"></a></span></font></div>
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<td valign="top"><font color="#CC6633" size="2" face="Arial, Helvetica, sans-serif"><span class="caselinks"><a href="../cases/sortby/cases_pa/pa4.html#tax2" target="_blank">Yamaha
Motor Corp. USA v. Internal Revenue Service</a></span></font></td>
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