Towards a reduction in the rate applicable to general and administrative expenses? As part of the debate on the orientation of public finances in view of the 2020 Finance law
Debate on the orientation of public finances: the RTC in the Economic and Finance Ministry sights
Content provided by Deloitte Germany Germany’s Ministry of Finance (MOF) is considering issuing a legislative proposal that would provide for the introduction of a new research and development (R&D) tax
R&D operations carried out by a certified subcontractor on its own account may be included in its Research Tax Credit (RTC) basis.
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
Nature of the work eligible to the Research Tax Credit (RTC) for the principal: eligibility of analytical studies and tests entrusted to a subcontractor called into question even if they were necessary to achieve research work
The National Federation of Seed Multiplier Farmers (FNAMS) subcontracted analytical studies and tests and included the corresponding expenses in its RTC basis. The Court considered that the subcontracted work could
Within a tax consolidated group, the parent company is the only one entitled to deduce research tax credits received by its subsidiaries on the corporate income tax computed on the
Last June, the Montreuil administrative court decided not to consider retirement benefits as eligible to the research tax credit (RTC) in case of a voluntary leaving of a retiring employee.
When the RTC granted to a company exceeds its corporate tax due, the taxpayer has a receivable against the public treasury that cannot be immediately reimbursed, except as permitted by
The Research Tax Credit (RTC), a powerful tool to boost private research according to an “OFCE” report
According to the RTC impact analysis report coordinated by the French Economic Observatory “OFCE” and published by the French Ministry of Higher Education, Research and Innovation (MESRI), the business expenditures
The remuneration of secondee’s staff can be included as staff expenses in the RTC basis of the host company, that qualify for R&D tax credit in France The French tax
As a reminder, in France, expenditures related to the conception of new collections by an industrial company in the textile, clothing and leather sector qualify for a research tax credit