“CIR” Tax Scheme

• A specific decision, concerning service companies’ Research Tax Credit (RTC), with two levels subcontracting

  “CIR” and Public Debate

  2019 February, 19

  Thomas Perrin, Lucille Chabanel

• Nature of the work eligible to the Research Tax Credit (RTC) for the principal: eligibility of analytical studies and tests entrusted to a subcontractor called into question even if they were necessary to achieve research work

  “CIR” Tax Scheme

  2019 February, 13

  Lucille Chabanel, Annabelle Caron

• The French-style IP box: reform of the tax regime on the proceeds from the sale or licensing of patents (Art. 14 of the FLP – new Article 238 of the CGI)

  Intellectual Property

  2018 December, 07

  Lucille Chabanel, Thomas Perrin, Jean-Charles Reny

• 2018 RTC Guide: towards more clarifications, in particular regarding the identification of the scope of eligible R&D activities

  “CIR” Tax Scheme

  2018 September, 06

  Lucille Chabanel, Lionel Draghi

• Finance bill for 2018 and innovation: what’s up ?

  2018 Finance Bill

  2017 November, 22

  Lucille Chabanel, Lionel Draghi

• The reimbursement of the RTC has to be requested by the parent company

  “CIR” Tax Scheme

  2017 November, 22

  Lucille Chabanel, Annabelle Caron

• RTC – A first degree case law against the eligibility of retirement benefits

  “CIR” Tax Scheme

  2017 November, 22

  Lucille Chabanel, Annabelle Caron

• The reimbursement of the RTC can be requested by the assignee of the RTC receivable

  “CIR” Tax Scheme

  2017 November, 22

  Lucille Chabanel, Annabelle Caron

• Association Races de France decisions: projects eligibility, subcontracting and technological watch

  “CIR” Tax Scheme

  2017 November, 22

  Lucille Chabanel, Jean-Charles Reny

• Advice on the preparation of the Research Tax Credit justification file from the R&D Tax Credit guide (2017 edition released in April)

  “CIR” Tax Scheme

  2017 July, 27

  Lucille Chabanel, Lionel Draghi

• The Research Tax Credit (RTC), a powerful tool to boost private research according to an “OFCE” report

  “CIR” Tax Scheme

  2017 July, 26

  Lucille Chabanel, Annabelle Caron

• Where is located the optimal scientific eligibility for the French RTC?

  “CIR” Tax Scheme

  2017 March, 30

  Rémi Barnéoud, Laurent Gouzènes