The ECJ will soon rule on a case involving global pharmaceutical company Boehringer Ingelheim that will set a VAT precedent for the pharmaceutical sector. Jan Sanders, indirect tax manager at RELX, discusses the impact of a ruling on this long-debated matter concerning the VAT treatment of supplies outside a distribution chain.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
While successful pillar two implementation will require collaboration across all units, a combination of internal and external tax advice is at the centre of the effort