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.
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Sample excerpt, including table of contents
Author(s)
The second revised and enlarged edition has been updated by Karl Wündisch, an industry executive and transfer pricing expert. Mr Wündisch currently holds worldwide responsibility for the transfer pricing of an ethical pharmaceutical group.