GACtax news - October 2019

GACtax news -the GAC newsletter on tax news- is GAC Group's monthly watch on CIR news and corporate taxation.

Summary of our October 2019 edition


  • New measures brought by the PLF 2020 on the Research Tax Credit
  • The 2020 PLF provide for new criteria on the tax domiciliation of directors
  • Modification of the reduction in corporate tax by the 2020 PLF


  • A private and partial expertise of R&D projects without real justification of the innovative character, does not call into question the assessment of the experts appointed by the tax administration


  • Pacte Law: "The raison d'être", the guideline of companies possibly introduced in the statutes


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