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 ! “CIR” Tax Scheme 2020 September, 18 Lucille Chabanel, Jean-Charles Reny, Salim Bouchami
IRC – The notion of “entrusted” work eligible to the RTC is broader than subcontracting alone. “CIR” Tax Scheme 2020 June, 12 Lucille Chabanel, Jean-Charles Reny, Salim Bouchami