United States

The Post Base Erosion and Profit Shifting World

Oct 01, 2014
From the Healthcare & Life Sciences Institute

National tax policy decisions are having a major impact on the competitiveness and market valuation of life sciences businesses, which is why so many companies have structured themselves to take advantage of the lower tax rates offered by many jurisdictions.

This report is intended as a factual description of the issues arising as a result of the complexities of the international tax systems and their impact on life sciences businesses. It is not an attempt to judge practices that may arouse public interest on both sides of the Atlantic.