This article aims to analyse the spending trends of global pharmaceutical companies for Marketing, Sales and for Research and Development. Evaluating the spending structure of pharmaceutical companies, one has to realise that they are spending more and more on Marketing and Sales than for Research and Development. We are analysing the regulation differences among countries with a special attention to Hungary and Kazakhstan. In Hungary the pharmaceutical market is well developed. The spending structure is changing slowly, the local company is still focusing more on Research and Development than on promotion and advertising. The pharmaceutical businesses of Kazakhstan are still in infancy but from the very beginning the marketing expenditure overwhelms the Research and Development expenses.