En-Jiun Ma

En-Jiun Ma

McDermott Will & Emery

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IRS Office of Chief Counsel Treated Collaboration Arrangement as Partnership

In a newly released Chief Counsel Advice, the Internal Revenue Service (IRS) Office of Chief Counsel treated a collaboration arrangement relating to the development and commercialization of a drug as a deemed partnership for...more

6/10/2013 - Drug Manufacturers FDA IRS Joint Venture Partnerships Supervision and Collaboration Agreements

IRS Capitalized Legal Fees Incurred by Pharmaceutical Company

In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must capitalize legal fees incurred to obtain Food and Drug Administration...more

4/15/2013

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