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.
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India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
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