Tag: Subcontractor

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

By Lucille Chabanel, Annabelle Caron / 21 February 2019

This decision adds to caselaw relating to the calculation of the RTC by principals and their certified subcontractors. The French State Council recently ruled that a service provider certified by