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Pharmaceutical Industry

Transfer Pricing in the Pharmaceutical Industry

The pharmaceutical sector is a cornerstone of the healthcare industry, operating within a framework of stringent regulations, rigorous quality control standards, and a necessity for significant investment in Research and Development (R&D). The challenges faced by the pharmaceutical sector in the realms of corporate and international taxation are also manifold, exacerbated by global operations, intricate supply chains, and substantial intangible assets.

Our sector experts may provide assistance in the following matters:

  • Cost-sharing arrangements for the development of new products or funding R&D activities.
  • Definition of the service fees for Contract Research Organizations (CROs) involved in pre-clinical and clinical trial stages for the development of new drugs.
  • Analysis for the relocation of hard-to-value intangibles of on-going R&D projects.
  • Definition of the charges for the transfer or licences of patents and drug-formulation registration dossiers, including profit-dependent royalties.
  • Definition of the remuneration policies for API contract manufacturing and packaging, blistering, and other related services.
  • Definition of the return corresponding to limited-risk distributors and marketing or visitation activities.
  • Profit split models for co-venture or co-marketing arrangements.

May we help you?

Should you wish to discuss further, please contact
our pharmaceutical industry sector transfer pricing experts

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