On Thursday, April 13, the tax administration published in the Official Bulletin of Public Finances (Bofip) the doctrine regarding the CICo scheme, which has been in effect since January 1,
With the publication of the long-awaited implementing decree, the Collaborative Research Tax Credit (CICo) becomes operational
The Finance Act for 2022 introduced a new tax incentive to promote innovation: the Collaborative Research Tax credit (CICo), codified in the article 244 quarter B bis of the CGI.
Major changes in the administrative doctrine on the RTC and the ITC
One new version of the administrative doctrine on the RTC and ITC was published on 13th July 2021. In addition to considering recent legislative changes (Finance Laws for 2020 and 2021 concerning
Review of the administrative doctrine on the RTC and the ITC – Episode 3: Assessment of SME status in the case of group entry or exit
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the
Review of the administrative doctrine on the RTC and the ITC: What about outsourced research expenses?
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this second summary article, you’ll find the important legislative
Review of the administrative doctrine on the RTC and the ITC – Episode 1 : News on eligible staff costs
We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this first summary article, to be followed by a
New RTC decree: one step forward, two steps back?
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
2021 Finance Law: Measures regarding the Research Tax Credit (RTC)
For the second year consecutively, the Finance Act has reduced the base of eligible expenses for the CIR. Elimination of the doubling of the base for public research as of
The Research Tax Credit (‘RTC’) 2020 Guide has just been released … could it be that the Ministry of research have a short memory?
The Research Tax Credit 2020 Guide has just been published on the website of the French Ministry of Higher Education, Research and Innovation (MESRI). This release follows a May 2020
2021 Draft French Finance Bill released on 28 September 2020
Please find below the main tax measures of the 2021 Draft French Finance Bill released on 28 September 2020. French Parliamentary discussions on the Bill should begin on 12 October