“CIR” Tax Scheme

• 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

• Taxation of proceeds from the assignment or grant of patents: what’s in the new administrative comments ?

  “CIR” Tax Scheme

  2020 April, 28

  Lucille Chabanel, Jean-Charles Reny

• The Research Tax Credit (RTC) case law deals with the eligibility of seasonal workers in agriculture

  “CIR” Tax Scheme

  2020 April, 21

  Lucille Chabanel, Béatrice Prim

• Coronavirus – Immediate repayment of the RTC receivables to be refunded in 2020

  Coronavirus

  2020 March, 24

  Lucille Chabanel, Béatrice Prim

• Ministry for Higher education and Research’s guide for 2019

  “CIR” Tax Scheme

  2019 December, 19

  Béatrice Prim, Lucille Chabanel, Lionel Draghi

• 

  Finance bill 2020 – Research Tax Credit: Important adjustments voted at first reading by the National Assembly

  “CIR” Tax Scheme

  2019 November, 26

  Lucille Chabanel, Béatrice Prim

• Research Tax Credit – A disappointing “counter-expertise”

  “CIR” Tax Scheme

  2019 November, 15

  Lucille Chabanel, Béatrice Prim

• Research Tax Credit (RTC) claimed by a certified company: towards a broad appreciation of the amounts to be deducted

  “CIR” Tax Scheme

  2019 November, 08

  Lucille Chabanel, Béatrice Prim

• Debate on the orientation of public finances: the RTC in the Economic and Finance Ministry sights

  “CIR” Tax Scheme

  2019 July, 12

  Lucille Chabanel, Annabelle Caron

• A decision of the Administrative Supreme Court defines mandatory social security contributions eligible to the Research Tax Credit

  “CIR” Tax Scheme

  2019 June, 25

  Lucille Chabanel, Béatrice Prim

• Ministry of Finance considering introduction of new R&D tax incentive

  “CIR” Tax Scheme

  2019 March, 29

  Isabel Antholz, Lucille Chabanel, Annabelle Caron

• R&D operations carried out by a certified subcontractor on its own account may be included in its Research Tax Credit (RTC) basis.

  “CIR” Tax Scheme

  2019 February, 21

  Lucille Chabanel, Annabelle Caron