AbbVie breakup fee won't be taxed, Shire says; Boehringer, Sanofi breach U.K. marketing code;

@FiercePharma: UPDATED: Valeant, Shire prep Salix bids. Article | Follow @FiercePharma

@CarlyHFierce: ICYMI yesterday: Teva 'likely' violated FCPA, local laws in Russia, Latin America and elsewhere. Report | Follow @CarlyHFierce

> Shire ($SHPG) says its $1.6 billion deal breakup fee from AbbVie ($ABBV) is tax-free. Report

> Boehringer Ingelheim and Sanofi ($SNY) have both acknowledged violating the U.K.'s APBI marketing code. Report

> Actavis ($ACT) is divesting Pharmatech, a pharmaceutical outsourcing and R&D business within subsidiary Aptalis, to global investment firm TPG. Release

> Merck KGaA will take full promotional responsibility for Erbitux in Japan with the end of a copromotion pact with Bristol-Myers Squibb ($BMY). Report

> Alaska's attorney general is pulling Impax Laboratories ($IPXL) into its investigation of pay-to-delay deals around three brand-name drugs. Report

> Both Indian and Western drugmakers are reportedly interested in buying the sterile injectable business of India's Claris Lifesciences. Report

Medical Device News

@FierceMedDev: J&J joins forces with JDRF for type 1 diabetes Dx. FierceDiagnostics story | Follow @FierceMedDev

@VarunSaxena2: ICYMI yesterday: NIH discusses 'precision medicine' genomics initiative and how to build a million-person research cohort. Item | Follow @VarunSaxena2

@EmilyWFierce: Better training for pediatricians could help increase use of IUDs in teenage girls. Story from The Atlantic | Follow @EmilyWFierce

> USAID backs wearable tech initiative for Ebola from Scripps. Article

> Disposable insulin device maker Valeritas files to raise up to $90M in an IPO. Report

Biotech News

@FierceBiotech: Eisai wins an early FDA nod for its self-described cancer blockbuster. Report | Follow @FierceBiotech

@JohnCFierce: Biotech boom drives blockbuster VC investments in Boston, San Francisco. Story | Follow @JohnCFierce

@DamianFierce: Eisai exec told WSJ yesterday that lenvatinib approval was "imminent." Well. FDA announcement | Follow @DamianFierce

> The curious case of Item

> Activists want Ariad's CEO out the door, report says. More

> Shire and Valeant are reportedly eyeing $10B bids for Salix. Report

And Finally... Vitamin D deficiency in childhood may be linked to heart risks in middle age, a study has found. More