Kevin Baker, CPAPartner
1025 Connecticut Avenue NW
Washington, DC 20036
Kevin Baker, CPA, is a Partner in the Trade Remedies practice in the Advisory Services Group at Marks Paneth LLP. With more than 25 years of experience, he has participated extensively in all manner of trade remedy proceedings conducted by the U.S. Department of Commerce (Commerce), the Ministry of Commerce in the People's Republic of China (MOFCOM), the Departamento de Defesa Comercial in Brazil (DECOM), the International Trade Administration Commission (ITAC) of the Southern African Customs Union (SACU), and the Directorate General of Trade Remedies in India (DGTR). Mr. Baker has also assisted counsel in appeals of trade remedy matters before U.S. courts, under the North American Free Trade Agreement (NAFTA), and before the World Trade Organization (WTO).
Mr. Baker has assisted counsel for both respondents and petitioners in connection with antidumping and countervailing duty investigations and reviews. He has worked on cases involving both market and non-market economies, including industries and companies operating in Asia, Europe, North America, South America, Africa, and Australia. His work has included a diverse range of products, including basic and raw materials such as steel, other metals, and chemicals, as well as food and agricultural products, industrial goods, and consumer goods.
Mr. Baker has deep experience and a thorough understanding of the antidumping methodologies employed by Commerce and other government agencies. He has worked with respondents’ counsel and company officials in the development of comprehensive, transaction-specific import market and comparison market sales data, as well as product-specific cost of production data, achieving the best results possible with reporting methodologies that are acceptable and verifiable by the relevant antidumping authorities. For non-market economy cases, he is also knowledgeable in the preparation of product-specific factors of production data, selection of appropriate surrogate values for material, labor, and energy inputs, selection of appropriate surrogate producers, and the calculation of surrogate financial ratios. Mr. Baker is well positioned to replicate and review agency decisions and calculations for accuracy, to identify factors that drive margin results, and to identify issues for briefing.
Mr. Baker has assisted respondents in preparing for, and successfully completing, verification by the relevant antidumping authorities (including Commerce, MOFCOM, and DECOM). He has experience in all aspects of verification, including issues of completeness and the reconciliation of sales quantity and value, the reconciliation of cost of production data, allocation methodologies, computer programming, and tracing to source documents.
Mr. Baker has performed numerous antidumping assessments for companies operating under both current and potential antidumping constraints, allowing companies to more fully understand the macroeconomic and microeconomic factors that drive their potential antidumping liability. He has worked with counsel and companies to develop strategies that eliminate or minimize the potential liabilities faced by companies.
Mr. Baker has leveraged his expertise in trade remedy proceedings to assist companies engaged in mergers and acquisitions (M&A) for which there is potential exposure to trade remedy liabilities.
Mr. Baker has also assisted counsel in connection with U.S. Customs compliance engagements, including the development of statistically valid samples that can be used to quantify unpaid duties.
Mr. Baker began his career in trade remedies in 1992. He was a partner at ITR LLC, a Washington, D.C.-based consulting firm that combined with Marks Paneth in 2014. Prior to joining ITR in 2005, he worked with Economic Consulting Services LLC for more than 12 years. While at Economic Consulting Services, he managed numerous trade remedy engagements.
University of Maryland
Bachelor of Arts in Economics
Master of Business Administration
American Institute of Certified Public Accountants
Maryland Association of Certified Public Accountants
International Trade Remedies
Antidumping Duty Proceedings
Countervailing Duty Proceedings
Mergers & Acquisitions