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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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard