Note 16 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended December 31,
	2019		2018
	(In thousands)
Current:
Federal	$	—	$	—
State		2		3
Foreign		488		106
Total Current		490		109
Deferred:
Federal		—		—
State		—		—
Foreign		—		—
Total Deferred		—		—
Provision for income taxes	$	490	$	109

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31, 2019			December 31, 2018
Deferred tax assets:	(In thousands)
Net operating loss carry-forwards	$	6,924		$	43,822
Research and development tax credits		1,591			3,357
Capitalized research and development		4,773			2,326
Sale of future royalties		7,486			8,383
Accruals, reserves and other		1,321			714
Total deferred tax assets		22,095			58,602
Valuation allowance		(13,365	)		(48,626	)
Deferred tax assets net of valuation allowance		8,730			9,976
Deferred tax liabilities:
Intangible assets		(8,730	)		(9,976	)
Total deferred tax liabilities		(8,730	)		(9,976	)
Net deferred tax assets	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2019		2018
U.S. federal taxes at statutory rate	21.0	%	21.0	%
State taxes (net of federal benefit)	0.4		0.6
Foreign rate differential	(2.6	)	3.1
Global intangible low-taxed income	—		(8.8	)
Permanently non-deductible items	(3.7	)	(2.5	)
Tax credits	1.7		2.1
Change in valuation allowance	194.2		(20.4	)
Tax attributes write-off due to change in control	(208.3	)	—
Prior year true-up	(0.9	)	—
NOL and credit adjustments	—		(3.8	)
Bargain purchase gain	—		8.1
Other	(4.5	)	—
Provision for income taxes	(2.7	)%	(0.6	)%

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Year Ended December 31,
	2019			2018
	(in thousands)
Beginning Balance	$	1,582		$	1,404
Additions based on tax positions related to the current year		159			181
Decreases related to prior years’ tax positions		(890	)		(3	)
Ending Balance	$	851		$	1,582