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
Finance bill for 2018 and innovation: what’s up ?
Among the means implemented to support both public and private investment and innovation, the finance bill for 2018 refers to the Big Investment Plan, « Grand Plan d’Investissement » (GPI), representing an
The reimbursement of the RTC has to be requested by the parent company
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
RTC – A first degree case law against the eligibility of retirement benefits
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.
The reimbursement of the RTC can be requested by the assignee of the RTC receivable
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
Association Races de France decisions: projects eligibility, subcontracting and technological watch
This decision released by Paris administrative court of appeal tackles a few topics within the framework of the RTC, among which we can find: The subcontracting expenses in the context
Advice on the preparation of the Research Tax Credit justification file from the R&D Tax Credit guide (2017 edition released in April)
Every year, the French Ministry of Higher Education, Research and Innovation (MESRI) publishes an R&D Tax Credit guide for educational purposes. This guide does not have any legal or regulatory
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
Where is located the optimal scientific eligibility for the French RTC?
French R&D Tax Credit (RTC) eligible development activities can be identified at different architectural levels in a complex system. Performing a complexity and eligibility analysis on the different architectural levels
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