Salim Bouchami

Deloitte Société d'Avocats • Global Investment and Innovation Incentives (GI3)

Graduated from a top French business school with Corporate Finance majors, he decided to join Deloitte Société d’Avocats’s R&D Team to improve his comprehension of the Research Tax Credit system but also to acquire legal knowledge.

Deloitte Société d'Avocats
Global Investment and Innovation Incentives (GI3)

Graduated from a top French business school with Corporate Finance majors, he decided to join Deloitte Société d’Avocats’s R&D Team to improve his comprehension of the Research Tax Credit system but also to acquire legal knowledge.

France

The decision of the Council of State on the Research Tax Credit (RTC) of accredited companies : the deduction of the sums received cannot generate a negative RTC !

By Lucille Chabanel, Jean-Charles Reny, Salim Bouchami /

As a reminder, the amounts received by private accredited research organizations as a result of the transactions eligible for the RTC are deducted from the basis of their tax credit