WASHINGTON — Former executives of Valeant Pharmaceuticals International and the specialty pharmacy Philidor Rx Services have been charged with fraud in what prosecutors allege was a multimillion-dollar scheme to create business ties between the two companies.

The charges, brought by the US Attorney for the Southern District of New York, were described in a complaint outlined at a press conference in New York Thursday.

‘‘We allege these two men participated in a fraudulent scheme to illegally use Philidor as, essentially, a vehicle for personal profit and self-dealing.’’ US Attorney Preet Bharara told reporters. ‘‘As alleged, these two men purported to be arms-length business counterparts. . . but they were in fact, we allege, partners in crime.’’

Gary Tanner, a former Valeant executive, was charged with Andrew Davenport, former chief executive of Philidor, for allegedly working together to defraud Valeant by fostering a deal that cost its shareholders nearly $300 million.

According to the complaint, Tanner promoted Philidor’s business within Valeant and ultimately received payments from Philidor in return. He allegedly set up a fake e-mail account under the name ‘‘Brian Wilson’’ in which he communicated with Davenport to exchange information on shell companies that were to be used to transfer millions of dollars for personal gain — as well as provide advice to Davenport.

Prosecutors allege Tanner used the money to invest $2 million in his retirement account, buy a home, pay off credit cards and student loans, and fund his brokerage account. In total, $9.7 million was transferred by Davenport to a shell account controlled by Tanner, according to the complaint.

In e-mails obtained by Ryan Redel, a special agent of the Federal Bureau of Investigation, the two allegedly compared their partnership to the Western movie, ‘‘Butch Cassidy and the Sundance Kid.’’

‘‘Can picture our butch and sundance ride into the sunset,’’ Davenport wrote to Tanner’s alias e-mail account as they anticipated a $25 million payment from Valeant, 80 percent of which would have gone to Davenport, according to the complaint. Tanner replied that the e-mail ‘‘gave me a good chuckle when I just saw it. Will have to keep playing the game :).’’

In the complaint, Redel said he believes the exchange meant Tanner would ‘‘keep pretending to act solely in Valeant’s interest, while in fact advancing’’ their personal interests.

In a statement, Valeant said the charges targeted a single former executive who stopped working at the company last year.

It did not include the former chief executive and chief financial officer — both of whom had appeared at congressional hearings focused on drug prices recently.