When the tax administration requests a new expertise from the Ministry of Research, nothing prevents that it can be executed by the same experts, even when it is qualified as
Research Tax Credit (RTC) claimed by a certified company: towards a broad appreciation of the amounts to be deducted
The amounts received on behalf of research activities invoiced within a collaborative research program must be deduced from their RTC basis. In the case at hand, the company GENFIT, a
Financial Services Reward Update – CRD V and CRR II
On 7 June 2019, the amended Capital Requirements Directive (CRD V) and Capital Requirements Regulation (CRR II) were published in the Official Journal of the European Union. The legislation will
Tax domicile in France of French major companies’ corporate executives
The French draft Finance Bill for 2020, submitted on Friday 27 September to the French Council of Ministers, confirms the government’s wish to tax the executives of companies in France.
Debate on the orientation of public finances: the RTC in the Economic and Finance Ministry sights
Towards a reduction in the rate applicable to general and administrative expenses? As part of the debate on the orientation of public finances in view of the 2020 Finance law
US and French Authorities reach agreement on creditability of French CSG and CRDS taxes
What is the Update? US and French Authorities reach agreement on creditability of French CSG and CRDS taxes. Background: The United States generally allows a taxpayer to claim a foreign
Posted workers into France: new provisions, however insufficient! (Decree and Circular of 4th June 2019)
The decree and the order published on 5th June 2019 (further to the “Avenir Professionnel” act) in relation to posted workers has modified some formalities and stat. the activities that
A decision of the Administrative Supreme Court defines mandatory social security contributions eligible to the Research Tax Credit
Are eligible to the Research Tax Credit the staff expenses directly and exclusively assigned to research operations. According to the law, remuneration and related expenses as well as social security
Significant changes to french trust reporting obligations
In 2019, significant changes occurred regarding French trust reporting obligations. By way of update, a decree of application regarding the scope of French trust reporting has been published on June
Tax as a force for good: rebalancing our tax systems to support a global economy fit for the future
Gianmarco Monsellato, EU Tax Public Policy Leader, made the welcome speech during an event co-organised by ACCA and Deloitte EU Policy Centre on « Tax as a force for good: