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Depending on the outcome of the hearings, Alexion could be forced to pay Canada's federal and provincial governments the difference in price.
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It would then owe the U.S. government the difference between the Irish and American tax rates -- or, an additional 22.5 cents.
When that credit exceeds a payer's tax liability, the government refunds the difference.
The difference in the figures for the two groups was about seven-tenths of a percentage point, and the government said the difference was not statistically significant.
"He was ready to shut the whole government over the difference of what amounts to less than one-tenth of what the president wants to spend on the war next year," Mr. Menendez said.
But under the more expensive program, banks lend money to students at a capped rate, with the federal government covering the difference between the capped and market interest rates.
If insurance losses exceed the amount in the pool, the government covers the difference.
The government booked the difference as a loss and added it to the national debt.
The Scottish government said the difference was caused by economic conditions and UK budget cuts.
The average market price at the time was 61p, so the government booked the difference as a loss and added it to the national debt.
Welsh students pay fees of no more than £3,500 wherever they study in the UK, with the Welsh government paying the difference - which can be £5,000 per student.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com