산업동향
Pharma 2020 : Taxing times ahead Which path will you take?
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2010-01-20
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Pharmaceuticals and Life Sciences
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Pharma 2020: Taxing times ahead Which path will you take?
Introduction
We discussed many of the far-reaching changes influencing the pharmaceutical and life sciences industry (Pharma) as it approaches the second decade of the new millennium in the previous four papers in the PricewaterhouseCoopers’ Pharma 2020 series. Our latest report focuses on the resulting opportunities and challenges from a tax perspective.
It builds on the fourth paper in the series, “Pharma 2020: Challenging business models”, in which we argued that many companies will have to adopt a more collaborative approach.1
Most Big Pharma companies have traditionally done everything from research and development (R&D) through to commercialisation themselves. But we believe that this
model will alter over the next 10 years.
If such companies are to prosper, they will need to improve their R&D productivity, reduce their costs, expand their presence in the emerging markets, switch from selling medicines to
managing outcomes and embrace the changes taking place in the broader healthcare arena – activities that will require them to take one of two routes.
They will either have to collaborate with a wide range of organisations, including academic institutions, hospitals, technology vendors and firms offering compliance programmes, health providing such services themselves.
These changes, together with the political and economic trends now shaping the general commercial environment, will have major repercussions on the way in which Pharma is taxed. We anticipate that :
.....(계속)
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