CIR / CII

Securing and managing your CIR / CII: mastering systems and anticipating tax audits

Formation CIR / CII en présentiel pour DAF, directions fiscales et R&D : maîtriser la réglementation, sécuriser les déclarations et anticiper les contrôles fiscaux.

Obtaining JEI status does not guarantee that the work carried out is eligible for the CIR.

Find out in this article why obtaining JEI status does not guarantee certain CIR eligibility for the work carried out.

Are activities related to research projects eligible for the CIR?

Find out what activities related to research projects are eligible for the CIR: defining specifications, preparatory phases, etc.

Decarbonization of industry and the "Green Industry" bill: changes to come for the CIR?

Find out more about the Green Industry bill to promote the decarbonization of industry and its potential impact on corporate taxation and the CIR

CIR and tax audit: what happens to additional elements introduced during the procedure?

Discover the recent jurisprudence on the presentation of new supporting elements during a CIR tax audit

What is the definition of a public subsidy within the meaning of the CIR?

Discover the latest tax news concerning the CIR: new case law related to public subsidies and the calculation of the CIR

The latest case law related to personnel expenses

Discover the latest tax news concerning the RTC: case law related to personnel expenses (JD status, support functions)

Innovation tax credit (ITC): what changes in 2023

Find out what's new in 2023 regarding the Innovation Tax Credit (ITC) in this article: calculation, rates, operating expenses, case of the DOM

CIR 2022 Guide - Clinical studies: what's new for companies in the health and veterinary sector?

Find out what's new and updated in the CIR 2022 guide for clinical studies conducted by pharma and veterinary companies

Analysis of the CIR 2022 guide - What's new?

Find out what's new in the CIR 2022 guide published by the MESRI (project eligibility, CIR rescript, approval, clinical studies, etc.)

CIR: Clarification on the eligibility of legal work

November 2023 | The EC rules on the eligibility of legal work carried out by a doctoral student in a law firm.

Green research tax credit postponed

The parliamentary group in charge of investigating the possibility of a green tax credit is confronted with the complexity of implementing such a system.
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