Businesses are finding a workaround to minimize the most significant hit from U.S. tariffs. The "first sale rule" is a concept in U.S. customs law that allows importers to use the lowest cost of a ...

The unraveling of First Brands, a midsize auto-parts maker, is exposing hidden losses at international banks and “private credit” lenders. By Rob Copeland When First Brands, an auto-parts maker, filed ...