Without structurally reforming the Research Tax Credit (CIR), the State is refocusing its tax base and revising certain calculation parameters. In March 2024, the General Inspectorate of Finance identified ways
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
Taxation of proceeds from the assignment or grant of patents: what’s in the new administrative comments ?
As a reminder, the 2019 Finance Act has deeply changed the tax regime applicable to income derived from Patents (Article 238 of the French General Tax Code). In July 2019,
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)
The reform of the French regime, which has become inevitable, will be implemented as part of the 2019 Finance Act. It will ensure that French tax rules are in line