The bill n°2023-1107 passed in France on November 29th, 2023 concerning profit sharing with employees imposes new requirements on companies whose workforce is at least equal to 11 employees and
Temporary additional depreciation mechanism to be extended until April 14th, 2017: opportunities for certain R&D and IT investments
The French parliament is currently reviewing a bill for the “digital Republic” that is in the process of extending the temporary additional depreciation mechanism applicable to certain assets for another
New R&D Tax Incentive in Poland since January, 2016
Since January 1st, 2016, companies operating in Poland have been able to deduct the amount of certain R&D-related expenditures from their taxable base. More specifically, they can deduct: 130% of
Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work
Expenses related to a series of contracts concluded between a company and research institutions regarding eligible clinical trials were considered ineligible for the RTC purpose. The company was not seen
Precision of the RTC technical documentation
During a tax audit, when a company submits to the Administration several groups of projects divided into several sub-projects, batches and research topics, the Administration is entitled to control the
Certification by the French Ministry of Research and projects’ eligibility
A project successfully used for a certification by the French Ministry of Research was later considered non eligible by experts from the Ministry, during an audit triggered by the company