{"id":122511,"date":"2023-02-16T22:30:13","date_gmt":"2023-02-16T21:30:13","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=122511"},"modified":"2023-05-24T14:34:42","modified_gmt":"2023-05-24T12:34:42","slug":"analyse-guide-cir-2022-mesri","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/analysis-guide-cir-2022-mesri\/","title":{"rendered":"Analysis of the CIR 2022 guide - What's new?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"122511\" class=\"elementor elementor-122511\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9149484 e-con-full article-contenu e-flex e-con e-parent\" data-id=\"9149484\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82a86f4 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"82a86f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This new edition of the traditional CIR Guide published by the French Ministry of Higher Education, Research and Innovation (MESRI) has been published in two editions: a first partial version went online on December 12, 2022, followed by the complete version on January 13, 2023.<\/p><p>A comparison with the CIR 2021 Guide highlights several notable changes or additions:<\/p><ul><li><a href=\"#CIR-fin-d\u00e9doublement\">The end of doubling and the introduction of CICo<\/a> ;<\/li><li><a href=\"#p\u00e9rim\u00e8tre-\u00e9ligibilit\u00e9\">A slight review of the scope of project eligibility<\/a>\u00a0;<\/li><li><a href=\"#\u00e9volutions-rescrit\">Clarification of the CIR rescript application procedure<\/a>\u00a0;<\/li><li><a href=\"#d\u00e9marche-simplifi\u00e9e-agr\u00e9ment\">Simplified approval application procedure for individual experts, under certain conditions<\/a>\u00a0;<\/li><li><a href=\"#focus-\u00e9tudes-cliniques\">Focus on clinical studies<\/a> The section dedicated to clinical studies in human and animal pharmaceuticals has been almost completely overhauled.<\/li><\/ul><div><p>Do you need clarification on changes in tax credits (CIR, CII, CICo)? Our experts are here to help you. Make an appointment and get the answers to your questions:<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d200a02 elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d200a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewbox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c45bc58 elementor-widget elementor-widget-heading\" data-id=\"c45bc58\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"CIR-fin-d\u00e9doublement\" div=\"\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIR: what are the consequences of the end of double taxation and the introduction of the CICo? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd9bf4a elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"cd9bf4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The CIR 2022 Guide takes into account the changes inherent in the CIR as of 1 January 2010.<sup>er<\/sup> January 2022, namely <strong>repeal of the double tax base for R&amp;D work entrusted to public entities<\/strong>. The sections on eligible subcontracting expenses and the approval procedure have been updated for application in the 2022 vintage.<\/p><p>To compensate for the elimination of the doubling of expenses and the reduction in the ceiling, a new system has been introduced.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32df963 elementor-widget elementor-widget-heading\" data-id=\"32df963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is CICo?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55b6174 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"55b6174\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>CICo (research collaboration tax credit)<\/strong>applies to <strong>cooperation agreements between approved structures and the taxpayer<\/strong>. Its scope is not comparable to that of the research tax credit. It is not <strong>not cumulative<\/strong> with the latter for the same expense.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f55b3c2 elementor-widget elementor-widget-heading\" data-id=\"f55b3c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CICo: what are the eligibility criteria?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-944f9b8 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"944f9b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CICo is aimed at industrial, commercial and agricultural companies subject to a real tax regime. It is aimed at <strong>expenses invoiced by research and knowledge dissemination organizations as part of a collaborative contract<\/strong>between 1<sup>er<\/sup> January 2022 and December 31, 2025.<\/p><p>The organizations targeted by this scheme are: the <strong>public or private organizations<\/strong>Their primary objective is to independently carry out fundamental research, industrial research or experimental development, or to widely disseminate the results of these activities. They must be <strong>approved by MESRI<\/strong> in accordance with procedures to be defined by decree.<\/p><p>To be valid, a collaboration contract must therefore meet several cumulative conditions:<\/p><ul><li>To be concluded prior to the start of the research work;<\/li><li>Provide for research expenses to be invoiced at cost;<\/li><li>Fix the common objective pursued, the division of research work between the company and the organization, and the terms and conditions for sharing risks and results, it being specified that the results, including intellectual property rights, may not be attributed in their entirety to the company;<\/li><li>Provide that invoiced expenditure may not exceed 90% of the total expenditure incurred in carrying out the operations provided for in the contract;<\/li><li>Give research organizations the right to publish the results of their own collaborative research.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b84d1ef elementor-widget elementor-widget-heading\" data-id=\"b84d1ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CICO: what are the benefits?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bad3741 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"bad3741\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This new tax credit <strong>gives entitlement to 40% of expenses invoiced by eligible organizations up to a limit of 6 million euros, and 50% for SMEs<\/strong>. However, any public assistance received by companies for operations qualifying for the tax credit, whether definitively acquired or repayable, must be deducted.<\/p><p>A <strong>new annex<\/strong> has been added to present this new tax credit scheme for collaborative research. It simply reproduces the current texts, <strong>without commentary or case studies<\/strong>. An update of the administrative doctrine (BoFIP base) is expected on CICo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff73ffd elementor-widget elementor-widget-heading\" data-id=\"ff73ffd\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"p\u00e9rim\u00e8tre-\u00e9ligibilit\u00e9\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIR and project eligibility perimeter<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f08d488 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f08d488\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In its description of the various steps taken by a company to develop a new product, <strong>the CIR 2022 Guide lists the activities eligible for the CIR<\/strong>This is the case when a scientific barrier has been clearly identified, which can only be resolved by an R&amp;D operation:<\/p><ul><li>Defining the hypotheses to be tested and the scientific approach to be followed;<\/li><li>R&amp;D work;<\/li><li>Analysis of results ;<\/li><li><strong>Enhancing and, where appropriate, communicating these results<\/strong>.<\/li><\/ul><p>This last activity has been added to the CIR 2021 Guide and recognizes that this step of <strong>publication of results is an integral part of R&amp;D work<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17214e11 e-con-full e-flex e-con e-parent\" data-id=\"17214e11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-358aa366 elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"358aa366\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-framed elementor-shape-circle\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info-circle\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119.043 8 8 119.083 8 256c0 136.997 111.043 248 248 248s248-111.003 248-248C504 119.083 392.957 8 256 8zm0 110c23.196 0 42 18.804 42 42s-18.804 42-42 42-42-18.804-42-42 18.804-42 42-42zm56 254c0 6.627-5.373 12-12 12h-88c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h12v-64h-12c-6.627 0-12-5.373-12-12v-24c0-6.627 5.373-12 12-12h64c6.627 0 12 5.373 12 12v100h12c6.627 0 12 5.373 12 12v24z\"><\/path><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tAny doubts about your CIR eligibility?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tTake the free test! \t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/mygac.app\/registermycix\/company\">\n\t\t\t\t\t\tClick here\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecb661b elementor-widget elementor-widget-heading\" data-id=\"ecb661b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"\u00e9volutions-rescrit\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIR and tax rescript: what's new?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9511fee elementor-widget elementor-widget-heading\" data-id=\"9511fee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is a tax rescript?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6f4800 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d6f4800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A tax ruling is a response from the tax authorities concerning the assessment of a factual situation in relation to a tax law. The \"research tax credit\" rescrit, governed by articles L 80 B-3\u00b0 and 3-bis of the LPF, is a <strong>specific tax rescript procedure<\/strong> by which a natural or legal person <strong>asks the administration whether its research expenditure project is eligible<\/strong> to benefit from the provisions of article 244 quater B of the CGI.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2e3501 elementor-widget elementor-widget-heading\" data-id=\"b2e3501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CIR tax ruling: what are the deadlines?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9fec81 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"b9fec81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The administration has a <strong>three-month deadline for decision<\/strong> on the eligibility for the CIR of expenditure relating to their R&amp;D project. In the event of an incomplete rescript application, the Administration may request additional information.<\/p><p>Such a request for further information <strong>interrupts the 3-month period<\/strong> within which the Administration must reply to the taxpayer (failing which the rescript is accepted, a rule specific to CIR rescripts), which starts running again for three months from receipt of the requested supplements (in line with\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042653949\"><strong>article R*80 B-6-2 of the LPF<\/strong><\/a>).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7a99c3 elementor-widget elementor-widget-heading\" data-id=\"b7a99c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CIR tax ruling: what to do in the event of an unfavorable ruling?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca0cdb0 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"ca0cdb0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The guide specifies that in the event of an unfavorable opinion on a rescript, <strong>the taxpayer can request a second examination<\/strong> (on the basis of documents already submitted), or provide new information as part of a new application. In the latter case, you will need to consider the deadline for submitting the rescript request, which should always be submitted before the tax credit declaration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd36caf elementor-widget elementor-widget-heading\" data-id=\"cd36caf\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"d\u00e9marche-simplifi\u00e9e-agr\u00e9ment\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CIR: a simplified procedure for individual expert applications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf05f5f elementor-widget elementor-widget-heading\" data-id=\"cf05f5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CIR approval: an essential criterion<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88d915a elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"88d915a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The<strong>subcontractor approval is essential <\/strong>so that the client can claim the research and development (R&amp;D) or innovation work outsourced to this third party. Expenditure subcontracted to organizations or individual experts <strong>that do not benefit from approval are excluded from the CIR base<\/strong>. The procedures for MESRI approval are set out in article 49 septies H of Annex III to the CGI, by Decree 2021-784 of 18\/06\/20211 and its joint order.<\/p><p>Approval <strong>ensures sufficient R&amp;D potential to be a service provider<\/strong> on behalf of third parties. It is issued for a fixed term, following scientific and technical appraisal of a dossier presenting a single technical project.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0c948e elementor-widget elementor-widget-heading\" data-id=\"d0c948e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CIR approval: how to obtain it?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e51ff25 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"e51ff25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To be approved, the service provider must meet the following conditions <strong>following conditions<\/strong>&nbsp;:<\/p>\n<ul>\n<li>The private research organization or the individual scientific or technical expert has carried it out, under his or her scientific responsibility and with his or her own resources;<\/li>\n<li>Present recent scientific and technical research operations;<\/li>\n<li>A project for which he defined the scientific approach and carried out the work himself.<\/li>\n<\/ul>\n<p>To apply for CIR approval, individual experts must <strong>complete Cerfa 10199*10<\/strong> and <strong>provide some supporting documents<\/strong>including, in some cases, an R&amp;D operation.<\/p>\n<p>CIR 2022 guide <strong>offers a simplified procedure<\/strong> with the content of the dossier adapted to the applicant's degree and recent publications. Applicants will not be asked to describe a research project if they have held a doctorate for less than 4 years, or if they have published a scientific article for less than 10 years in a peer-reviewed journal.<\/p>\n<p>The following table will help you quickly identify the documents you need to provide, depending on your status (<em>source: Guide CIR 2022)<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c087e85 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c087e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table width=\"767\"><tbody><tr><td width=\"217\"><p><strong>Diploma held by applicant<\/strong><\/p><\/td><td width=\"309\"><p><strong>Situation with regard to research indicators<\/strong><\/p><\/td><td width=\"240\"><p><strong>Documents to be supplied<\/strong><\/p><\/td><\/tr><tr><td rowspan=\"3\" width=\"217\"><p>PhD holder<\/p><\/td><td width=\"309\"><p>Doctorate less than 4 years old<\/p><\/td><td width=\"240\"><ul><li>Short CV (max 2 pages)\u00a0<\/li><li>Copy of doctorate diploma<\/li><\/ul><\/td><\/tr><tr><td width=\"309\"><p>At least one scientific publication in a peer-reviewed journal less than 10 years old<\/p><\/td><td width=\"240\"><ul><li>Short CV (max 2 pages including a list of publications \u2264 10 years old)<\/li><li><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\">Copy of doctorate diploma or HDR<\/span><\/li><\/ul><\/td><\/tr><tr><td width=\"309\"><p>No scientific publications in peer-reviewed journals in the last 10 years<\/p><\/td><td width=\"240\"><ul><li>Short CV (max 2 pages including a list of publications)<\/li><li>Copy of doctorate diploma or HDR<\/li><li>Recent search operation<\/li><\/ul><\/td><\/tr><tr><td rowspan=\"2\" width=\"217\"><p>No doctorate<\/p><\/td><td width=\"309\"><p>At least one scientific publication in a peer-reviewed journal less than 10 years old<\/p><\/td><td width=\"240\"><ul><li>\"Titles and works\" (max 10 pages including a list of publications, one of which \u226410 years old)<\/li><li>Copy of highest diploma<\/li><\/ul><\/td><\/tr><tr><td width=\"309\"><p>No scientific publications in peer-reviewed journals in the last 10 years<\/p><\/td><td width=\"240\"><ul><li>\"Titles and works (max 10 pages)<\/li><li>Copy of highest diploma<\/li><li>Recent search operation<\/li><\/ul><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f208330 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f208330\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/group-gac.com\/en\/newsletter\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope-open\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M494.586 164.516c-4.697-3.883-111.723-89.95-135.251-108.657C337.231 38.191 299.437 0 256 0c-43.205 0-80.636 37.717-103.335 55.859-24.463 19.45-131.07 105.195-135.15 108.549A48.004 48.004 0 0 0 0 201.485V464c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V201.509a48 48 0 0 0-17.414-36.993zM464 458a6 6 0 0 1-6 6H54a6 6 0 0 1-6-6V204.347c0-1.813.816-3.526 2.226-4.665 15.87-12.814 108.793-87.554 132.364-106.293C200.755 78.88 232.398 48 256 48c23.693 0 55.857 31.369 73.41 45.389 23.573 18.741 116.503 93.493 132.366 106.316a5.99 5.99 0 0 1 2.224 4.663V458zm-31.991-187.704c4.249 5.159 3.465 12.795-1.745 16.981-28.975 23.283-59.274 47.597-70.929 56.863C336.636 362.283 299.205 400 256 400c-43.452 0-81.287-38.237-103.335-55.86-11.279-8.967-41.744-33.413-70.927-56.865-5.21-4.187-5.993-11.822-1.745-16.981l15.258-18.528c4.178-5.073 11.657-5.843 16.779-1.726 28.618 23.001 58.566 47.035 70.56 56.571C200.143 320.631 232.307 352 256 352c23.602 0 55.246-30.88 73.41-45.389 11.994-9.535 41.944-33.57 70.563-56.568 5.122-4.116 12.601-3.346 16.778 1.727l15.258 18.526z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Subscribe to our tax news newsletter<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2505801 elementor-widget elementor-widget-heading\" data-id=\"2505801\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"focus-\u00e9tudes-cliniques\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Human and animal health: what's new for the RTC and clinical trials<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b89d7cc elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"b89d7cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Attention pharma and veterinary companies: significant changes have been made to the CIR 2022 Guide. Discover them in <a href=\"https:\/\/group-gac.com\/en\/cir-2022-guide-new-clinical-studies-in-healthcare\/\">dedicated article<\/a> written by our experts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4cc03eb e-con-full e-flex e-con e-parent\" data-id=\"4cc03eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5b396 elementor-widget elementor-widget-spacer\" data-id=\"8c5b396\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bdd87a9 e-con-full e-flex e-con e-parent\" data-id=\"4bdd87a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-15f6dc24 e-con-full e-flex e-con e-parent\" data-id=\"15f6dc24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65b7fa35 elementor-widget elementor-widget-text-editor\" data-id=\"65b7fa35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Note from the experts<\/strong><\/p><p><em>Every year, MESRI publishes its Guide to the Research Tax Credit (CIR). <\/em><\/p><p><em>The clarifications and explanations provided in the Research Tax Credit guide are based essentially on current legislation, tax administration doctrine and case law, and have no legal or regulatory value. They are not intended to replace the relevant laws, regulations or tax instructions. <\/em><\/p><p><em>This guide is therefore not enforceable against the tax authorities, nor can the latter rely on it. In practice, however, we note that the positions taken by MESRI in this guide are very often followed by the tax authorities.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fdf7493 e-con-full e-flex e-con e-parent\" data-id=\"4fdf7493\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d48709d elementor-widget elementor-widget-spacer\" data-id=\"2d48709d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb16a71 elementor-widget elementor-widget-heading\" data-id=\"7fb16a71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Article written by<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ac8c4e0 e-con-full e-flex e-con e-parent\" data-id=\"7ac8c4e0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-57ed034c e-con-full e-flex e-con e-parent\" data-id=\"57ed034c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e488b27 elementor-widget elementor-widget-image\" data-id=\"4e488b27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/amandine-lignier\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"175\" height=\"178\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-LIGNIER.png\" class=\"attachment-medium size-medium wp-image-122576\" alt=\"Amandine LIGNIER\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-LIGNIER.png 175w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-LIGNIER-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-LIGNIER-12x12.png 12w\" sizes=\"(max-width: 175px) 100vw, 175px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-75167ea1 e-con-full e-flex e-con e-parent\" data-id=\"75167ea1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86172dc elementor-widget elementor-widget-heading\" data-id=\"86172dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Amandine LIGNIER<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1543ae elementor-widget elementor-widget-heading\" data-id=\"a1543ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Manager Innovation Financing Consulting    <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88c5d42 e-con-full e-flex e-con e-parent\" data-id=\"88c5d42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3784204 elementor-widget elementor-widget-image\" data-id=\"3784204\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/fran%C3%A7ois-xavier-pic-78346a48\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"176\" height=\"172\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Francois-Xavier-PIC.png\" class=\"attachment-medium size-medium wp-image-122577\" alt=\"Fran\u00e7ois-Xavier PIC\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Francois-Xavier-PIC.png 176w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Francois-Xavier-PIC-12x12.png 12w\" sizes=\"(max-width: 176px) 100vw, 176px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58b010c6 e-con-full e-flex e-con e-parent\" data-id=\"58b010c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a96ef73 elementor-widget elementor-widget-heading\" data-id=\"1a96ef73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Fran\u00e7ois-Xavier PIC<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d4b7ee3 elementor-widget elementor-widget-heading\" data-id=\"2d4b7ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Tax Manager<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43a7885 e-con-full e-flex e-con e-parent\" data-id=\"43a7885\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b57e8a3 elementor-widget elementor-widget-image\" data-id=\"b57e8a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/amandine-thilaganathan-papillon-6b42728a\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"176\" height=\"191\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-PAPILLON.png\" class=\"attachment-medium size-medium wp-image-122578\" alt=\"Amandine THILAGANATHAN\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-PAPILLON.png 176w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/02\/Amandine-PAPILLON-11x12.png 11w\" sizes=\"(max-width: 176px) 100vw, 176px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dfe86e5 e-con-full e-flex e-con e-parent\" data-id=\"dfe86e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0794ded elementor-widget elementor-widget-heading\" data-id=\"0794ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Amandine THILAGANATHAN<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c88ab22 elementor-widget elementor-widget-heading\" data-id=\"c88ab22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Tax specialist<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49bcd77 e-con-full e-flex e-con e-parent\" data-id=\"49bcd77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e50aed elementor-widget elementor-widget-image\" data-id=\"1e50aed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/sarahcherfi\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/01\/Amel-300x300.png\" class=\"attachment-medium size-medium wp-image-118996\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/01\/Amel-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/01\/Amel-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/01\/Amel-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/01\/Amel.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e270cf e-con-full e-flex e-con e-parent\" data-id=\"2e270cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-621aaea elementor-widget elementor-widget-heading\" data-id=\"621aaea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Sarah CHERFI<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f84fd elementor-widget elementor-widget-heading\" data-id=\"a3f84fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Tax specialist<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b1f17a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1f17a0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-71f3819a\" data-id=\"71f3819a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Find out what's new in the CIR 2022 guide published by the MESRI (project eligibility, CIR rescript, approval, clinical studies, etc.)<\/p>","protected":false},"author":43,"featured_media":122514,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Analyse du guide CIR 2022 \u2013 Quelles sont les nouveaut\u00e9s\u00a0?","_seopress_titles_desc":"D\u00e9couvrez quelles sont les nouveaut\u00e9s du guide CIR 2022 publi\u00e9 par le MESRI (\u00e9ligibilit\u00e9 des projets, rescrit CIR, agr\u00e9ment, \u00e9tudes cliniques, 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