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.
All about that B
One of the most common analyses in transfer pricing is on the cusp of being overhauled at a global level. This pending change has the potential to impact many...