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Crowell Lawyers Co-Author Chapter in The Inward Investment and International Taxation Review

Client Alert | 1 min read | 05.30.23

Crowell’s Tax Group is pleased to recognize the contributions of Charles C. Hwang and Eric Homsi to the 13th edition of The Inward Investment and International Taxation Review, published by The Law Reviews. Charles C. Hwang served as editor, including authoring the editor’s preface. Charles C. Hwang and Eric Homsi co-authored the “United States” chapter. The chapter discusses the business tax regime in the United States with a focus on foreign direct investment.

Click here to read the chapter.

Click here to access The Inward Investment and International Taxation Review.

Insights

Client Alert | 4 min read | 02.20.26

SCOTUS Holds IEEPA Tariffs Unlawful

On February 20, 2026, the Supreme Court issued a pivotal ruling in Trump v. V.O.S. Selections, negating the President’s ability to impose tariffs under IEEPA. The case stemmed from President Trump’s invocation of IEEPA to levy tariffs on imports from Canada, Mexico, China, and other countries, citing national emergencies. Challengers argued—and the Court agreed—that IEEPA does not delegate tariff authority to the President. The power to tariff is vested in Congress by the Constitution and cannot be delegated to the President absent express authority from Congress....