Laurent Gouzènes

• Where is located the optimal scientific eligibility for the French RTC?

  “CIR” Tax Scheme

  2017 March, 30

  Rémi Barnéoud, Laurent Gouzènes

• Tax incentives for research and innovation in France and worldwide

  “CIR” and Public Debate

  2017 March, 17

  Lucille Chabanel, Laurent Gouzènes

• French R&D tax credit

  “CIR” Tax Scheme

  2016 December, 12

  Thomas Perrin, Lucille Chabanel, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud

• Entry into force of the national RTC commission

  “CIR” Tax Scheme

  2016 September, 24

  Thomas Perrin, Lucille Chabanel, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• RTC: the project used by a company to support its JEI (Young Innovative Company) application is not necessarily eligible to the RTC

  “CIR” Tax Scheme

  2016 September, 24

  Thomas Perrin, Lucille Chabanel, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• Update of the administrative guidelines on staff expenses: towards a convergence between the tax administration and caselaw?

  “CIR” Tax Scheme

  2016 September, 24

  Thomas Perrin, Lucille Chabanel, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• RTC tax audit: the Administration has to give to the taxpayer the name of the expert appointed by the French Ministry of Research

  “CIR” Tax Scheme

  2016 September, 24

  Thomas Perrin, Lucille Chabanel, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• Audits by the agents of the French Ministry of Research: no compulsory open and oral debate with the taxpayer

  “CIR” Tax Scheme

  2016 September, 24

  Thomas Perrin, Lucille Chabanel, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• Temporary additional depreciation mechanism to be extended until April 14^th, 2017: opportunities for certain R&D and IT investments

  Macron Law

  2016 May, 04

  Thomas Perrin, Lucille Chabanel, Daniel Briquet, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• New R&D Tax Incentive in Poland since January, 2016

  Governmental Tax Incentives

  2016 April, 25

  Thomas Perrin, Lucille Chabanel, Daniel Briquet, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work

  “CIR” Tax Scheme

  2016 April, 25

  Thomas Perrin, Lucille Chabanel, Daniel Briquet, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin

• Precision of the RTC technical documentation

  “CIR” Tax Scheme

  2016 April, 25

  Thomas Perrin, Lucille Chabanel, Daniel Briquet, Lionel Draghi, Laurent Gouzènes, Rémi Barnéoud, Pierre Hardoin