Publikacje

Pharma Poland News discusses tax deductibility in public and non-public pharma advertising, and ways to avoid problems arising from misallocation of marketing costs, with Tomasz Frontczak, Tax Manager with GlaxoSmithKline Pharmaceuticals, and Tomasz Ciszewski, Tax Manager in Ernst & Young’s Pharmaceutical Sector Service Group.

Many pharmaceutical companies have implemented ‘marketing procedures’, regulating, among others, the permissible ways, tools and channels for their advertising activities. Such procedures enable the company to take greater advantage of its marketing potential as well as to limit tax, legal and business risks inherent in the pharmaceutical industry. Notwithstanding the above, it is still crucial to monitor changes in tax law regulations as well as in the practice of tax courts and tax authorities, as they can result both in business opportunities and risks for pharmaceutical companies.

Podpisaliśmy umowę sponsoringu z lokalnym klubem sportowym. W zamian za reklamę naszej spółki (m. in. umieszczenie naszego logo na trybunach i koszulkach zawodników) przekazujemy klubowi określone pieniądze. Czy stanowią one darowiznę i w związku z tym nie moŜna ich uznać za koszty uzyskania przychodu?