Pharma and life sciences tax news

Welcome to PwC's  Pharma and life sciences tax news. Published by our global pharmaceuticals & life sciences industry group, these informational bulletins will periodically review developing tax issues, new IRS pronouncements and tax legal rulings that affect the pharmaceutical and healthcare products industry.
 

• Pharma and Life Sciences Tax News, Vol. 10, No. 10: IRS and Treasury Regulations on branded prescription drug fee - 16 August 2011
• Pharma and Life Sciences Tax News, Vol. 10, No. 9: Transfer pricing bill passes second and third readings in Russian Parliament - July 2011
• Pharma and Life Sciences Tax News, Vol. 10, No. 8: R&D tax trends: Creating a climate for innovation - July 2011
• Pharma and Life Sciences Tax News, Vol. 10, No. 7: JCT expands analysis of Obama administration proposal for permanent research - 26 July 2011
• Pharma and Life Sciences Tax News, Vol. 10, No. 6: IRS and Treasury extend due date for error reports disputing the preliminary calculation of the annual fee imposed on branded prescription pharmaceutical manufacturers and importers - 31 May 2011
• Pharma and Life Sciences Tax News vol 10, no 5: IRS and Treasury guidance on dispute resolution process regarding annual fee - 5 May 2011
• Pharma and life sciences tax news: Vol. 10, No.4: IRS favourable developments continue for sales-based royalties - 20 April 2011
• Pharma and Life Sciences Tax News: Vol. 10, No. 3: IRS will not challenge credibility of Puerto Rico excise tax pending further study - 6 April 2011
• Pharma and Life Sciences Tax News: Vol. 10, No. 2: Puerto Rico’s new excise tax and income source rules: Final regulations issued - 25 January 2011
• Pharma and Life Sciences Tax News: Vol. 10, No. 1: IRS modifies guidance on annual fee for prescription drug sales; filing date extended - 14 January 2011

• Pharma and Life Sciences Tax News: Vol. 9, No. 18: Puerto Rico’s new tax law affecting multinationals: implications of new regulations and accounting considerations - 20 December 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 17: IRS issues proposed regulations on the treatment of sales-based royalties - 17 December 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 16: IRS and Treasury request comments on implementation of medical device excise tax - 6 December 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 15: IRS and Treasury issue interim guidance on the annual fee imposed on branded prescription pharmaceutical manufacturers and importers - 30 November 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 14: 2010 Election Results to Affect Future Tax Legislation Affecting Pharmaceutical and Life Sciences Companies - 5 November 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 13: Puerto Rico enacts new temporary excise tax on offshore manufacturers, permanent change in source-of-income rule - 29 October 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 12: IRS drops intercompany gross receipts issue in research credit case - 8 October 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 11: GlaxoSmithKline Inc. v. Her Majesty the Queen: taxpayer wins appeal and "business reality" prevails! - 29 July 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 10: Russian Federal Law “On the circulation of pharmaceuticals” - 13 July 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 9: New IRS Guidance Assists Applicants for Section 48D Therapeutic Discovery Project Tax Credit - 25 June 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 8: Irish tax authorities issue guidance on transfer pricing documentation - 15 June 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 7: Treasury Releases Initial Guidance on the Therapeutic Discovery Project Program under Section 48D of the Internal Revenue Code - 21 May 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 6: Comprehensive health care reform legislation with significant tax provisions enacted into law - 31 March 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 5: Healthcare reform legislation approved by Congress includes tax credit to encourage new therapies - 30 March 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 4: New excise tax on medical devices included in health care legislation approved by Congress - 25 March 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 3: Treasury describes Administration's fiscal year 2011 tax proposals - 8 March 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 2: Indian Budget 2010-2011 - Pharmaceuticals and Life Sciences Snapshot - 4 March 2010
• Pharma and Life Sciences Tax News: Vol. 9, No. 1: President Obama outlines revised health care plan in advance of bipartisan summit; tax proposals include economic substance codification - 24 February 2010

• Pharma and life sciences tax news: Vol. 8, No. 16: Ireland's 2010 Budget - key highlights of interest to inward investors - 15 December 2009
• Pharma and life sciences tax news: Vol. 8, No. 15: Generating cash from Irish R&D activities - 30 October 2009
• Pharma and life sciences tax news: Vol. 8, No. 14: Foreign branch gross receipts must be included in research credit calculation, Tax Court rules - 29 October 2009
• Pharma and life sciences tax news: Vol. 8, No. 13: Luxembourg IP and R&D regimes and life sciences cluster - 22 October 2009
• Pharma and life sciences tax news: Vol. 8, No. 12: Price regulation changes for vital and essential pharmaceuticals - 22 October 2009
• Pharma and life sciences tax news: Vol. 8, No. 11: China - SAT national training focuses on the pharmaceutical industry - 22 October 2009
• Pharma and life sciences tax news: Vol. 8, No. 10: New Dutch IP regime attractive for Pharma and Life Science companies - 6 October 2009
• Pharma and life sciences tax news: Vol. 8, No. 9: Medical device industry not alone in opposing Baucus health reform bill's $4 billion annual fee on the sector - 28 September 2009
• Pharma and life sciences tax news: Vol. 8, No. 8: Joint Committee on Taxation (JCT) Analyzes the Obama Administration's International Tax Proposals - 24 September 2009
• Pharma and life sciences tax news: Vol. 8, No. 7: Revised OECD transfer pricing guidelines respond to business concerns on key issue - 24 September 2009
• Pharma and life sciences tax news: Vol. 8, No. 6: Finance Chairman Baucus proposes health care reform bill with revenue offsets - 17 September 2009
• Pharma and life sciences tax news: Vol. 8, No. 5: Ireland's Commission on Taxation report reinforces Ireland’s low corporate tax regime - 17 September 2009
• Pharma and life sciences tax news: Vol. 8, No. 4: IRS Issues Guidance on Transfer Pricing Adjustments in Section 936 Exit Audits - 26 August 2009
• Pharma and life sciences tax news: Vol. 8, No. 3: Indian Budget 2009 - Pharmaceuticals and Life Sciences Snapshot - 9 July 2009
• Pharma and life sciences tax news: Vol. 8, No. 2: Onshore Irish IP Regime - 27 April 2009
• Pharma and life sciences tax news: Vol. 8, No. 1: Deferral of tax on foreign earnings for US multinationals in jeopardy - 21 April 2009

• Pharma and life sciences tax news: Vol. 7, No. 15: Positive R&D tax credit changes included in Ireland’s Finance Bill - 25 November 2008
• Pharma and life sciences tax news: Vol. 7, No. 14: Deducting false claims act settlement payments: The latest from the IRS - 18 November 2008
• Pharma and life sciences tax news: Vol. 7, No. 13: Excluding intercompany gross receipts from research credit calculations: IRS improves settlement offer - 24 October 2008
• Pharma and life sciences tax news: Vol. 7, No. 12: Research tax credit extended for two years in financial rescue legislation - 3 October 2008
• Pharma and life sciences tax news: Vol. 7, No. 11: Ireland: Correlative adjustments - 19 August 2008
• Pharma and life sciences tax news: Vol. 7, No. 10: IRS identifies factors for determining deductibility of settlement payments - 15 July 2008
• Pharma and life sciences tax news: Vol. 7, No. 9: IRS addresses election, calculation of alternative simplified research credit - 2 July 2008
• Pharma and life sciences tax news: Vol. 7, No. 8: New ruling on character of medicaid rebates; Timing issue not addressed - 18 June 2008