Can pharma firms deduct fees in Hatch-Waxman suits?

For taxpayers, the ability to deduct the entirety of an expense in the current year can be extremely important to their business. The Internal Revenue Service (IRS) and Department of Justice Tax Division continue to assert that, for patent infringement legal fees to be deductible, the issue must be capitalised—rather than deducted.

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Big Pharma

Navigating the murky waters of the Hatch-Waxman ‘safe harbour’

25 August 2022 Safe harbour provisions can be relied on but their boundaries are still being defined, explain Jeanna Wacker and Tasha Francis Gerasimow of Kirkland & Ellis.

Americas

Hatch-Waxman can’t offer ‘safe harbour’ defence in gene therapy case

6 January 2022 Sarepta Therapeutics won’t be able to rely on a “safe harbour” provision to protect its gene therapy invention from a patent infringement suit from biotech Regenxbio and the University of Pennsylvania, a Delaware court has ruled.

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Big Pharma

Navigating the murky waters of the Hatch-Waxman ‘safe harbour’

25 August 2022 Safe harbour provisions can be relied on but their boundaries are still being defined, explain Jeanna Wacker and Tasha Francis Gerasimow of Kirkland & Ellis.

Americas

Hatch-Waxman can’t offer ‘safe harbour’ defence in gene therapy case

More on this story

Big Pharma

Navigating the murky waters of the Hatch-Waxman ‘safe harbour’

25 August 2022 Safe harbour provisions can be relied on but their boundaries are still being defined, explain Jeanna Wacker and Tasha Francis Gerasimow of Kirkland & Ellis.

Americas

Hatch-Waxman can’t offer ‘safe harbour’ defence in gene therapy case