A new edition under the sign of pedagogy and a narrow vision of eligible outsourced R&D. Reminder to the readers: the RTC guide is not a binding document. This annual
Research Tax Credit – A disappointing “counter-expertise”
When the tax administration requests a new expertise from the Ministry of Research, nothing prevents that it can be executed by the same experts, even when it is qualified as
Debate on the orientation of public finances: the RTC in the Economic and Finance Ministry sights
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
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
A specific decision, concerning service companies’ Research Tax Credit (RTC), with two levels subcontracting
In the case at hand, pharmaceutical companies (principals) entrusted R&D operations to Hays Pharma (HP), a service company certified by the Ministry of Research. However, the latter did not carry
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
The French-style IP box: reform of the tax regime on the proceeds from the sale or licensing of patents (Art. 14 of the FLP – new Article 238 of the CGI)
The reform of the French regime, which has become inevitable, will be implemented as part of the 2019 Finance Act. It will ensure that French tax rules are in line
2018 RTC Guide: towards more clarifications, in particular regarding the identification of the scope of eligible R&D activities
As a reminder, this guide, which does not have any legal or regulatory value (and is not enforceable against the administration) is intended to help companies in their Research tax
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
Tax incentives for research and innovation in France and worldwide
Issues In a few years, the system of private research funding in France has shifted from a system dominated by subsidies (80% subsidies, 20% taxation in 2000) to a tax