Are eligible to the Research Tax Credit the staff expenses directly and exclusively assigned to research operations. According to the law, remuneration and related expenses as well as social security
French R&D tax credit
New administrative guidelines with respect to staff and subcontracting expenses On December 7th, the French Tax Administration (FTA) released new official guidelines with respect to staff expenses (following a public
Update of the administrative guidelines on staff expenses: towards a convergence between the tax administration and caselaw?
On July 6th, the Tax Administration released an updated version of the official administrative guidelines (BOFiP) concerning staff expenses eligible to the RTC. In its new guidance, the administration softens