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.
Measuring and mitigating harm from discriminatory taxes
In the article the authors examine the April 2 Executive Order signed by President Trump highlighting US trading partners’ nontariff barriers, such as...