International Transfer Pricing in the Ethical Pharmaceutical Industry
This book presents a perspective of the particular circumstances that the ethical pharmaceutical industry must take into account regarding transfer pricing.
Why this book?
This report was originally a study commissioned by a number of leading pharmaceutical companies into the transfer pricing of ethical pharmaceutical products, i.e. those products whose safety, efficacy and quality have been proven by state-of-the-art scientific methods. Since its original publication, significant developments have occurred in both the industry and with respect to transfer pricing. In light of these developments, the updated edition presents a current perspective of the particular circumstances that the ethical pharmaceutical industry must take into account regarding transfer pricing.
The report is intended to stimulate discussion of these issues at all levels, i.e. amongst national and supranational authorities, non-governmental organizations, the academic world, transfer pricing practitioners advising governments and industry, and experts and executives in the ethical pharmaceutical industry itself.
The text is fully supported by examples, statistics and charts to demonstrate and, where possible, visualise the particulars of the ethical pharmaceutical industry in relation to its transfer pricing. Background information and pertinent references ensure that the report is accessible also to those previously unfamiliar with the industry.
International Transfer Pricing in the Ethical Pharmaceutical Industry
DOI: https://doi.org/10.59403/25rvwwv
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Summary of Salient Points
DOI: https://doi.org/10.59403/25rvwwv
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Part 1: Introduction
DOI: https://doi.org/10.59403/25rvwwv
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Part 2: Characteristics of the Ethical Pharmaceutical Industry
DOI: https://doi.org/10.59403/25rvwwv
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Part 3: How Market Prices are Determined
DOI: https://doi.org/10.59403/25rvwwv
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Part 4: Transfer Pricing in the Ethical Pharmaceutical Industry
DOI: https://doi.org/10.59403/25rvwwv
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Part 5: Discussion of the General Approach of Tax Authorities
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Part 6: Testing and Defending Transfer Prices on the Arm’s Length Basis
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Part 7: General Summary and Conclusions
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Appendix A: The Research and Development Process
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Appendix B: Cost of Developing a New Medicine
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Appendix C: Time to Develop a New Medicine
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Appendix D: R&D Expenditure
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Appendix E: Attribution of R&D Costs to Individual Products
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Appendix F: Blockbusters
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Appendix G: Intellectual Property Rights and Licensing
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Appendix H: US Transfer Pricing of Intangibles
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Appendix J: Government Intervention
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Appendix K: Mergers in the Industry
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Appendix L: Low-Tax Areas: Special Tax Reliefs and Fiscal Incentives in Certain Countries
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Appendix M: – Background Material
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Appendix N: Customs Duties
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Appendix O: Generics
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Appendix P: Shareholding in Affiliates
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Appendix Q: Strategic Alliances
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Appendix R: OECD Transfer Pricing Reports and Multinational Enterprises
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Appendix S: Competitiveness
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Appendix T: Illustrative Figures
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Appendix U: Methods of Determining Arm’s Length Prices
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Appendix V: Health Economics
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Appendix W: Visualizing Charts
DOI: https://doi.org/10.59403/25rvwwv
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