FTI Consulting Tax & Life Sciences Insights Series – Navigating Transfer Pricing in the Life Science Sector
Transfer pricing must be applied to the organisational business model and Life Sciences has unique characteristics that must be recognised. Our latest insight note sets out where tax authorities are focusing their attention right now, including:
- Substance and Value Creation: distinguishing legal IP ownership from the true DEMPE functions.
- Policy selection: determining which model best reflects how value is created across an integrated group.
- Business Restructuring: how authorities test whether profit allocation after a restructure matches the real change in function and risk.
Reach out if you’d like to discuss how these considerations apply to your business.
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