Transfer Pricing in the Pharmaceutical Industry

Type

Journal

Author

Paumier, P.

Country

International

Published Date

November 10, 2022

Issue

International Transfer Pricing Journal 2022 (Volume 29), No. 7

DOI

https://doi.org/10.59403/3pr9k40

Document

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Through economic and value chain analysis, this article aims at depicting some of the specific transfer pricing issues in an industry that has generated a substantial level of tax controversy over the last decades: the pharmaceutical industry.

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Transfer Pricing in the Pharmaceutical Industry