Béatrice Prim

We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this third summary article we propose to analyze the

We published a preview of the main issues affected by the revision of the administrative doctrine on 13 July 2021. In this first summary article, to be followed by a

Decree n°2021-784 dated June 18th 2021 regarding the certification of research organizations and scientific or technical experts to whom companies may entrust the execution of research operations in application of

Staff expenses relating to researchers and research technicians directly and exclusively assigned to R&D operations are eligible for R&D tax credit (French Tax Code, Art. 244 quater B, II b).

For the second year consecutively, the Finance Act has reduced the base of eligible expenses for the CIR. Elimination of the doubling of the base for public research as of

The Research Tax Credit 2020 Guide has just been published on the website of the French Ministry of Higher Education, Research and Innovation (MESRI). This release follows a May 2020

In its landmark caselaw, the French Administrative Supreme Court (Conseil d’Etat) rejects the position of the tax administration and validates the eligibility of ancillary tasks necessary to achieve research works.

The earnings of seasonal workers who (i) work closely with researchers (ii) to provide technical support for research and experimental development work could be included in the RTC base as

On March 22nd, 2020, the French Tax Administration (“FTA”) updated its webpage regarding the questions / answers related to the COVID-19. It confirms that companies benefiting of one or more