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. The Global pharmaceutical industry-part-2. The Framework of five forces.. Potential entrants. Substitutes. Buyers. Suppliers. Implication of the five forces. Potentials entrants “Treat of entry”. Agenda. Foreign Aid. Current Diplomacy. Energy/Ethanol. Environment. Brazil’s Foreign Aid Program. Brazil's provision of foreign aid to developing countries is not new; Member of the SSC (South-South cooperation) for the past 40 years. 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. AGENDA. Backdrop. Transfer Price and Transfer Pricing. Indian TPR. Associated/Deemed Enterprises. International Transactions. Specified Domestic Transactions. Arm’s Length Price. Various Methods To Compute ALP. 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. FAR Analysis & . Most Appropriate Method. CA Manas Rindani. Baroda Study Circle. May 2017. 1. Functions Assets & Risk Analysis (FAR). 2. Why FAR?. Reference to Statute. Steps followed in preparing study report. Market Skimming. Market Skimming. High price, Low volumes. Skim the profit from the market. Suitable for products that have short life cycles or which will face competition at some point in the future (e.g. after a patent runs out). Paul K Gorecki. ESRI & TCD . Irish Economic Policy Conference 2014: Economic Policy After the Bailout. Institute of Bankers, IFC, Dublin. 31 January 2014 . STRUCTURE OF PRESENTATION. 2010: What was the problem?. 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. Curtis Smith. November 30, . 2016. Big Data Panel Discussion. Big . Data and the Pharmaceutical Industry. 2. There has been substantial change to the . Pharmaceutical data . environment over the last 5 years. . 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. 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).