Manufacturing and selling a medicine within a group of affiliated companies

Pepeliaev Group’s experts have consulted a client in relation to the tax implications and risks pertaining to a contract for the manufacturing and selling a medicine within a group of affiliated companies, taking into account the actual distribution of functions and pharmaceutical licences. Based on the results of this work, we proposed an option of structuring the relationships with minimum tax risks, which did not violate the requirements of legislation on the circulation of medicines.