This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 9 September 2022, representatives from France, Germany, Italy, the Netherlands, and
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 9 September 2022, representatives from France, Germany, Italy, the Netherlands, and
Under the Article 244 quarter B, II, b of the French Tax Code, staff costs relating to staff holding a doctorate, directly and exclusively assigned to research operations, shall be
The Council of State has ruled that the exceptional and temporary contribution (CET), payable by companies belonging to an institution under the AGIRC, constitutes a social contribution to be considered
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. The French parliament on 15 December 2021 adopted the 2022 finance
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
Decree n°2021-784 dated June 18th 2021 regarding the certification of research organizations and scientific or technical experts to whom companies may entrust the execution of research operations in application of
Staff expenses relating to researchers and research technicians directly and exclusively assigned to R&D operations are eligible for R&D tax credit (French Tax Code, Art. 244 quater B, II b).
The French parliament adopted on 17 November 2020 the 2021 finance law. This article summarizes some of the law’s key provisions applicable to companies, some of which are the same
In a decision dated November 4, 2020 (no. 435295, “BNP Paribas Securities Services”), the French Administrative Supreme Court (Conseil d’Etat) has applied for the first time the “Skandia” case law
In the context of the current COVID19 economic crisis, the improvement of the cash position of the operating companies becomes a critical need. The 2021 draft French finance bill includes