Assume that GSK (UK) sells Zantac to its subsidiary in Switzerland. Swiss pharmaceutical prices are determined by a governmental agency. The maximum price it allows for a pharmaceutical is based on the average price of the product in a group of reference countries (Germany, UK, Denmark and Netherlands) and the products therapeutic and economic value compared to older products of the same therapeutic group. Would you use the dollar-equivalent price to the Swiss entity, adjusted for differences in shipping costs, to transfer Zantac from GSK (U.K.) to GSK (U.S.)? Why?