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William Byrnes' Tax, Wealth, and Risk Intelligence

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On February 20, 2026, the U.S. Supreme Court in Learning Resources, Inc. v. Trump[1] (avaialble on Lexis here) provided its 6-3 majority answer in a 170-page, multi-part decision to the question whether the International Emergency Economic Powers Act’s (‘IEEPA’) authorization to ‘regulate…importation’ provides the executive branch broad power to impose tariffs?...

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By Pramod Kumar Siva and William Byrnes of Texas A&M Law 1. Previous Comments, Recommendations, and Policy Analysis to the OECD and UN Pramod Kumar Siva and I have been closely following and engaging via comments and attendance, with the post-BEPS international tax initiatives of the OECD, the United Nations, and U.S. responses (as have […]

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