PPT-1 Brazil transfer pricing regulations and the pharmaceutical industry

Product comparability criteria are difficult to meet in our industry IMPORT TRANSACTIONS EXPORT TRANSACTIONS CUPPIC COST 20 RPM PRL 40 GM for Pharma CUPPIC COST 15 RPM PRL 15PVAPVV30. Handbook for the Oil . & Gas Industry. August 2012. All materials, content and forms contained in this handbook are the intellectual property of TPA, and may not be copied, reproduced, distributed or displayed without TPA's express written permission.. March 27th 2014, University of Zurich . Fabienne Heimgartner, Interpharma. What. . it. . needs. . for. . one. . drug. CHF . investment. working. . hours. . experiments. scientists. drug. 1 000 000 000. Timothy F Christian, MD, MPA. Characteristics of Big . Pharma. One of OECD largest industries. In US: sales = $380 Billion. R&D costs. =$40 Billion. Single drug to market=$1-4 Billion. The fixed cost in R&D and IP is high. January 2014 France introduced several new transfer pricing regulations in December 2013. These related to additional transfer pricing documentation obligations, additional disclosure obligations, Austrian Branch Report. Vienna, 15 March 2017. Dr. . . Andrea Lahodny. Partner – Transfer Pricing. Dr. . Raffaele . Petruzzi. , LL.M. .. Managing Director, WU Transfer Pricing Center. Transfer . Pricing. W. Neil Palmer. President & Principal Consultant. Neil.Palmer@pdci.ca . The Canadian Institute. Drug Pricing & Reimbursement in Canada. Toronto – June 4 & 5, 2013. 1. June 2013. Outline. November 8, 2013. Index . What is Transfer Pricing?. Basics of Transfer Pricing – Why is it important. ?. U.S. Transfer . pricing . rules . Common Intercompany Transactions. Transfer Pricing Disclosures & Penalties. November 8, 2013. Index . What is Transfer Pricing?. Basics of Transfer Pricing – Why is it important. ?. U.S. Transfer . pricing . rules . Common Intercompany Transactions. Transfer Pricing Disclosures & Penalties. Lessons for Enhancing Local Content . November 2018. Contents. Introduction. Transfer pricing in the O&G industry . Transfer pricing regime in Ghana. Way forward . Conclusion . Introduction. Definition. March 27th 2014, University of Zurich . Fabienne Heimgartner, Interpharma. What. . it. . needs. . for. . one. . drug. CHF . investment. working. . hours. . experiments. scientists. drug. 1 000 000 000. 20 SOKODE CRESCENT, WUSE ZONE 5, P.M.B 33, GARKI, ABUJA, NIGERIA Subject: GUIDELINES ON TRANSFER PRICING DOCUMENTATION These Guidelines are issued to provide guidance to the general public and , They Could Cross!. August 20, 2015. UTA. Mary K. Thomas. Weaver, LLP. 972-448-6965. Slide . 1. Texas Exports. . Brazil. Canada. Mexico. 2011. 10.1. 22.1. 87.2. 2012. 10.0. 23.9. 94.4. 2013. 10.9. 26.1. Current WCO and international developments. 1. What is the issue for Customs?. Customs objective: . To verify whether a price has been influenced in a related-party transaction. Options: . Test values (difficult to use). Into A Winning Formula . Damon V. Pike/Anna Zajac - BDO USA, LLP. Wendy Everett/Keith Anderson - Schaeffler Group, USA, Inc.. . Agenda. Basics of Transfer Pricing. Customs Valuation Overview. Related Party Pricing – “Circumstances of Sales”.