After more than 15 years, the battle between the Canada Revenue Agency and Glaxo Canada over the transfer price for ranitidine—the active pharmaceutical ingredient used to make the branded, anti-ulcer drug Zantac—finally reached the Supreme Court of Canada (SCC) last month.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...