Pakistan - In Search of Suitable Transfer Pricing Method for Active Pharmaceutical Ingredients – A Case of Pakistan
- N. Memon
- International Transfer Pricing Journal, 2017 (Volume 24), No 5
- 28 August 2017
This article is concerned with finding an appropriate transfer pricing method for determining the arm’s length price of active pharmaceutical ingredients (APIs in related-party transactions). It examines the available transfer pricing methods and sets out the appropriateness of each method for a particular type of transaction. Further, this article reviews pharmacology literature for the comparison of innovator and generic APIs and it also reviews commonly cited case law from selected developed jurisdictions and from Pakistan.