“CIR” Tax Scheme

• 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

  “CIR” Tax Scheme

  2021 October, 14

  Lucille Chabanel, Béatrice Prim

• Review of the administrative doctrine on the RTC and the ITC: What about outsourced research expenses?

  “CIR” Tax Scheme

  2021 October, 14

  Lucille Chabanel, Marion Oliviero

• 

  Review of the administrative doctrine on the RTC and the ITC – Episode 1 : News on eligible staff costs

  “CIR” Tax Scheme

  2021 October, 14

  Lucille Chabanel, Béatrice Prim

• New RTC decree: one step forward, two steps back?

  “CIR” Tax Scheme

  2021 July, 12

  Lucille Chabanel, Rémi Barnéoud, Béatrice Prim

• COVID-19 State Aids framework: extension in time and increased aid ceilings – a duty of care and traceability for aided companies

  Coronavirus

  2021 May, 27

  Lucille Chabanel, Marion Oliviero

• Research technician: no scientific degree required

  “CIR” Tax Scheme

  2021 April, 14

  Lucille Chabanel, Béatrice Prim

• 2021 Finance Law: Measures regarding the Research Tax Credit (RTC)

  2021 Finance Bill

  2021 January, 07

  Lucille Chabanel, Béatrice Prim

• The Research Tax Credit (‘RTC’) 2020 Guide has just been released … could it be that the Ministry of research have a short memory?

  “CIR” Tax Scheme

  2020 December, 02

  Lucille Chabanel, Rémi Barnéoud, Béatrice Prim

• 2021 Draft French Finance Bill released on 28 September 2020

  2021 Finance Bill

  2020 October, 02

  Alice de Massiac, Myriam Mouloudj, Clara Maignan

• 

  The decision of the Council of State on the Research Tax Credit (RTC) of accredited companies : the deduction of the sums received cannot generate a negative RTC !

  “CIR” Tax Scheme

  2020 September, 18

  Lucille Chabanel, Jean-Charles Reny, Salim Bouchami

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  Subcontracted expenses eligible to the Research Tax Credit (RTC): ending of more than 5 years of tax insecurity!

  “CIR” Tax Scheme

  2020 July, 27

  Rémi Barnéoud, Lucille Chabanel, Béatrice Prim

• RTC on staff seconded by another company: whilst possible in theory, the practical justification is rigorous and evidence based

  “CIR” Tax Scheme

  2020 July, 01

  Lucille Chabanel, Marion Oliviero