The 2021 Finance Act has introduced a new tax credit called : "Tax credit for collaborative research. It is codified in article 244 quater B bis of the CGI.
The administrative doctrine was published on April 13, 2023 and was the subject of a public consultation until May 31, 2023 to allow interested parties to make any remarks or comments to the administration.
We propose to analyze this doctrine in order to better understand and decipher the terms and conditions of the new system, based on our experience with this new tax credit since its introduction.
Find in this special file :
Eligible companies and research organizations covered by CICo
Research expenses eligible for the CICo
Determining and calculating the CICo
Contractual subtleties, cost allocation and intellectual property
Points to bear in mind to secure your tax credit
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