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.
Drug pricing rules and tariffs reshape transfer pricing for IP
In the article “Drug Pricing Rules and Tariffs Reshape Transfer Pricing for IP,” published in Bloomberg Tax, CRA’s Transfer Pricing experts Robin Hart and ...