Accueil “CIR” Tax Scheme

Eligibility of subcontracting expenses – Focus on the notion of “entrusted” work

Expenses related to a series of contracts concluded between a company and research institutions regarding eligible clinical trials were considered ineligible for the RTC purpose.

The company was not seen as having « entrusted » in the legal sense, research tasks to these institutions, despite their
« contribution to researches conducted by [the research institutions] » through the financing of these trials and the supply of molecules required for the trials.

  • Thomas Perrin

    Thomas Perrin, Partner, specializes in international tax. He has been involved in many transactions for international French and foreign groups.…

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    Lionel Draghi, Partner and Engineer, is a member of R&D department. Lionel has more than 15 years’ experience as Software…

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    Software and industrial engineer, working on R&D incentives such as tax credit for software or industrial R&D clients.