{"id":132778,"date":"2023-05-03T14:39:17","date_gmt":"2023-05-03T12:39:17","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=132778"},"modified":"2025-06-10T18:03:37","modified_gmt":"2025-06-10T16:03:37","slug":"saga-webinars-valorisation-rd-externalisee-cir-cico","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/saga-webinars-valorisation-rd-outsourced-cir-cico\/","title":{"rendered":"Everything you need to know about the valuation of outsourced R&amp;D in your CIR (CICo, subcontracting, work carried out by international subsidiaries)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"132778\" class=\"elementor elementor-132778\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-310f715 e-con-full e-flex e-con e-parent\" data-id=\"310f715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-242b0fa9 elementor-widget elementor-widget-text-editor\" data-id=\"242b0fa9\" 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>research expenditure entrusted to a third party accounts for a large share of the CIR budget<\/strong> of a company. <strong>Subcontracting<\/strong>, <strong>co-contracting<\/strong>, <strong>collaborative research with a private or public laboratory<\/strong>, <strong>approved body<\/strong>... these are the concepts you need to master in order to enhance the value and security of these expenses, all the more so since the <strong>tax environment has changed significantly<\/strong> recently.&nbsp;<\/p>\n<p>Indeed, the end of the doubling of public subcontracting expenses, the creation of the Research Collaboration Tax Credit (CICo) and new case law have overturned practices that had been in place for several years.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-699a7c9 elementor-widget elementor-widget-heading\" data-id=\"699a7c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">That's why we're bringing you an exclusive saga on these complex and topical subjects. There will be 3 events during the month of June 2023, so mark your calendars! <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b3e6e1 elementor-widget elementor-widget-image\" data-id=\"6b3e6e1\" 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<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"356\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono.png\" class=\"attachment-full size-full wp-image-133083\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono.png 2560w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono-300x42.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono-1030x143.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono-768x107.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono-1536x213.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono-2048x284.png 2048w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Fleche-chrono-18x3.png 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ef7b7a e-con-full e-flex e-con e-parent\" data-id=\"2ef7b7a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-088c60f elementor-widget elementor-widget-n-accordion\" data-id=\"088c60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8960\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8960\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tuesday, June 6, 2023 - Webinar \"CICo: What should we keep in mind from the recent BOFiP update?\"  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-421d3f0 e-con-full e-flex e-con e-child\" data-id=\"421d3f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-9df7621 e-con-full e-flex e-con e-child\" data-id=\"9df7621\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-f1c03e5 e-con-full e-flex e-con e-child\" data-id=\"f1c03e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-8f2169c e-con-full e-flex e-con e-child\" data-id=\"8f2169c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57dee05 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"57dee05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-handshake\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M519.2 127.9l-47.6-47.6A56.252 56.252 0 0 0 432 64H205.2c-14.8 0-29.1 5.9-39.6 16.3L118 127.9H0v255.7h64c17.6 0 31.8-14.2 31.9-31.7h9.1l84.6 76.4c30.9 25.1 73.8 25.7 105.6 3.8 12.5 10.8 26 15.9 41.1 15.9 18.2 0 35.3-7.4 48.8-24 22.1 8.7 48.2 2.6 64-16.8l26.2-32.3c5.6-6.9 9.1-14.8 10.9-23h57.9c.1 17.5 14.4 31.7 31.9 31.7h64V127.9H519.2zM48 351.6c-8.8 0-16-7.2-16-16s7.2-16 16-16 16 7.2 16 16c0 8.9-7.2 16-16 16zm390-6.9l-26.1 32.2c-2.8 3.4-7.8 4-11.3 1.2l-23.9-19.4-30 36.5c-6 7.3-15 4.8-18 2.4l-36.8-31.5-15.6 19.2c-13.9 17.1-39.2 19.7-55.3 6.6l-97.3-88H96V175.8h41.9l61.7-61.6c2-.8 3.7-1.5 5.7-2.3H262l-38.7 35.5c-29.4 26.9-31.1 72.3-4.4 101.3 14.8 16.2 61.2 41.2 101.5 4.4l8.2-7.5 108.2 87.8c3.4 2.8 3.9 7.9 1.2 11.3zm106-40.8h-69.2c-2.3-2.8-4.9-5.4-7.7-7.7l-102.7-83.4 12.5-11.4c6.5-6 7-16.1 1-22.6L367 167.1c-6-6.5-16.1-6.9-22.6-1l-55.2 50.6c-9.5 8.7-25.7 9.4-34.6 0-9.3-9.9-8.5-25.1 1.2-33.9l65.6-60.1c7.4-6.8 17-10.5 27-10.5l83.7-.2c2.1 0 4.1.8 5.5 2.3l61.7 61.6H544v128zm48 47.7c-8.8 0-16-7.2-16-16s7.2-16 16-16 16 7.2 16 16c0 8.9-7.2 16-16 16z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In partnership with Hauts-de-France Innovation D\u00e9veloppement (HDFID)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-711d8d5 elementor-widget elementor-widget-heading\" data-id=\"711d8d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">In summary of our conference <\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ca270f elementor-widget elementor-widget-text-editor\" data-id=\"5ca270f\" 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>tax doctrine dedicated to the Tax Credit for Collaborative Research (CICo) was published on April 13, 2023<\/strong> and a public consultation has been opened on the subject. The documents put forward include the<strong>eligibility of organizations and expenses<\/strong>from <strong>calculation<\/strong> <strong>tax credit<\/strong> and its use, as well as <strong>reporting obligations<\/strong>Today, many research and knowledge dissemination organizations (ORDCs) and reporting companies are wondering about the CICo, which is tending to become a tax credit in its own right. The notion of <strong>intellectual property resulting from collaborative research <\/strong>also raises legitimate questions.<\/p>\n<p>G.A.C. Group joins forces with <a href=\"https:\/\/www.hautsdefrance-id.fr\/\">Hauts-de-France Innovation D\u00e9veloppement (HDFID)<\/a> to give you all the answers. Our innovation tax experts will address the following topics <strong>following key points<\/strong>&nbsp;:<\/p>\n<ul>\n<li><strong>Eligibility conditions and links with the CIR<\/strong><\/li>\n<li><strong>Nature of eligible costs and calculation methods<\/strong><\/li>\n<li><strong>Contractualization required by CICo<\/strong><\/li>\n<li><strong>Sharing work and results<\/strong><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-7ceb58a e-con-full e-flex e-con e-child\" data-id=\"7ceb58a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87cfb54 elementor-widget elementor-widget-heading\" data-id=\"87cfb54\" 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\">To receive the replay, please fill in the form below.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34f54f9 elementor-widget elementor-widget-shortcode\" data-id=\"34f54f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2023-12-27\/myv\" width=\"100%\" height=\"680\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-8355086 e-con-full e-flex e-con e-child\" data-id=\"8355086\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b25b0a0 elementor-widget elementor-widget-heading\" data-id=\"b25b0a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Experts and special guests<\/h2>\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8960\" class=\"elementor-element elementor-element-7595768 e-con-full e-flex e-con e-child\" data-id=\"7595768\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20a015c elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"20a015c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-300x300.png\" class=\"attachment-medium size-medium wp-image-132790\" alt=\"Fran\u00e7ois-Xavier PIC, Head of Tax Law at G.A.C. Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/elementor\/thumbs\/FX-q5wzxxi5nhqhk6fjo6owm5940n8mn51w6bu4dkaz60.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Fran\u00e7ois-Xavier PIC, Head of Tax Law at G.A.C. Group<\/h3><p class=\"elementor-image-box-description\">Fran\u00e7ois-Xavier holds a Master's degree in Private Law and a specialized Master's degree in \"Juriste et Management International\", and has been developing his expertise in research taxation for the past ten years. Today, he is head of the Innovation Tax Business Unit at G.A.C., where he is constantly on the lookout for new developments (legislation, case law, administrative doctrine), and assists his clients when they are faced with tax audits.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3056d8c elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"3056d8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ADELIE-300x300.png\" class=\"attachment-medium size-medium wp-image-132792\" alt=\"Ad\u00e9lie BEAGUE, Europe Research Innovation Project Manager at HDFID\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ADELIE-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ADELIE-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ADELIE-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/elementor\/thumbs\/ADELIE-q5wzymvss0p89neojzntzguk21rjeyun9tg8c19ci0.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ADELIE.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Ad\u00e9lie BEAGUE, Europe Research Innovation Project Manager at HDFID<\/h3><p class=\"elementor-image-box-description\">With a degree in strategic marketing, Ad\u00e9lie has been specializing in research funding and technology transfer for almost 10 years with SATT Nord, as well as in innovation consulting. Today, she supports private and public research players in their efforts to work more closely together within Hauts-de-France Innovation D\u00e9veloppement, to boost technology transfer and exchanges between the academic and business worlds.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c80191 elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"9c80191\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-300x300.png\" class=\"attachment-medium size-medium wp-image-132791\" alt=\"Sarah CHERFI, Tax Consultant, G.A.C Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/elementor\/thumbs\/SARAH-q5wzxzdu15t27ectd7i5r4s17ezd2j9cul53c486tk.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/SARAH.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Sarah CHERFI, Tax Consultant, G.A.C Group <\/h3><p class=\"elementor-image-box-description\">Sarah holds a double master's degree in tax law and finance. She began her career in a law firm, working as a tax and business lawyer. Sarah then joined G.A.C Group's legal and tax team, where she helps clients secure their research and innovation tax credits, particularly in the face of government controls.<\/p><\/div><\/div>\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<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8961\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8961\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Thursday, June 15, 2023 - Webinar \"CIR: How to declare and secure your subcontracting in an international context?\" <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-d896987 e-flex e-con-boxed e-con e-child\" data-id=\"d896987\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-704f9d7 e-con-full e-flex e-con e-child\" data-id=\"704f9d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-6eb2f8a e-con-full e-flex e-con e-child\" data-id=\"6eb2f8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-1e91860 e-con-full e-flex e-con e-child\" data-id=\"1e91860\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfb4cf5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"dfb4cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-handshake\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M434.7 64h-85.9c-8 0-15.7 3-21.6 8.4l-98.3 90c-.1.1-.2.3-.3.4-16.6 15.6-16.3 40.5-2.1 56 12.7 13.9 39.4 17.6 56.1 2.7.1-.1.3-.1.4-.2l79.9-73.2c6.5-5.9 16.7-5.5 22.6 1 6 6.5 5.5 16.6-1 22.6l-26.1 23.9L504 313.8c2.9 2.4 5.5 5 7.9 7.7V128l-54.6-54.6c-5.9-6-14.1-9.4-22.6-9.4zM544 128.2v223.9c0 17.7 14.3 32 32 32h64V128.2h-96zm48 223.9c-8.8 0-16-7.2-16-16s7.2-16 16-16 16 7.2 16 16-7.2 16-16 16zM0 384h64c17.7 0 32-14.3 32-32V128.2H0V384zm48-63.9c8.8 0 16 7.2 16 16s-7.2 16-16 16-16-7.2-16-16c0-8.9 7.2-16 16-16zm435.9 18.6L334.6 217.5l-30 27.5c-29.7 27.1-75.2 24.5-101.7-4.4-26.9-29.4-24.8-74.9 4.4-101.7L289.1 64h-83.8c-8.5 0-16.6 3.4-22.6 9.4L128 128v223.9h18.3l90.5 81.9c27.4 22.3 67.7 18.1 90-9.3l.2-.2 17.9 15.5c15.9 13 39.4 10.5 52.3-5.4l31.4-38.6 5.4 4.4c13.7 11.1 33.9 9.1 45-4.7l9.5-11.7c11.2-13.8 9.1-33.9-4.6-45.1z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In partnership with DFCG Midi-Pyr\u00e9n\u00e9es <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-358b6be elementor-widget elementor-widget-heading\" data-id=\"358b6be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">In summary of our conference<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e36e9e1 elementor-widget elementor-widget-text-editor\" data-id=\"e36e9e1\" 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>Subcontracting expenses for the CIR are clearly defined: <strong>capping, service provider approval or contract drawn up by the customer<\/strong> are key elements in securing your declaration. However, certainties become blurred in a <strong>international context<\/strong> especially for <strong>groups with subsidiaries outside France<\/strong>. New <strong>provisions<\/strong> have highlighted a number of tax subtleties that companies need to be aware of, particularly on the subjects of <strong>cascade subcontracting or the collaboration contract<\/strong>.<\/p><p>For this webinar, G.A.C. Group joins forces with the <a href=\"https:\/\/www.dfcg.fr\/region\/midi-pyrenees\/\">DFCG Midi-Pyr\u00e9n\u00e9es<\/a> to shed light on the concept of subcontracting in the CIR in the specific context of international business. Our experts will illustrate what they have to say with concrete case studies <strong>key points addressed<\/strong> will be :<\/p><ul><li><strong>Subcontracting for the French CIR in an international context <\/strong>(conditions for valorizing work carried out in Europe)<\/li><li><strong>Case studies : Romanian and German CIR\u00a0<\/strong><\/li><li><strong>Securing the CIR for an international group <\/strong>(recoverable amount - notion of transfer price, identification of eligible work)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-80a22ca e-con-full e-flex e-con e-child\" data-id=\"80a22ca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c820e55 elementor-widget elementor-widget-heading\" data-id=\"c820e55\" 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\">To receive a replay of the webinar, please fill in the form below.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5bd871 elementor-widget elementor-widget-shortcode\" data-id=\"c5bd871\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2023-12-27\/mz5\" width=\"100%\" height=\"680\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-3486f47 e-con-full e-flex e-con e-child\" data-id=\"3486f47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ed5d11 elementor-widget elementor-widget-heading\" data-id=\"7ed5d11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Experts and special guests<\/h2>\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8961\" class=\"elementor-element elementor-element-1e06a6a e-con-full e-flex e-con e-child\" data-id=\"1e06a6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c646594 elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"c646594\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-300x300.png\" class=\"attachment-medium size-medium wp-image-132790\" alt=\"Fran\u00e7ois-Xavier PIC, Head of Tax Law at G.A.C. Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/elementor\/thumbs\/FX-q5wzxxi5nhqhk6fjo6owm5940n8mn51w6bu4dkaz60.png 500w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/FX.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Fran\u00e7ois-Xavier PIC, Head of Tax Law at G.A.C. Group<\/h3><p class=\"elementor-image-box-description\">Fran\u00e7ois-Xavier holds a Master's degree in Private Law and a specialized Master's degree in \"Juriste et Management International\", and has been developing his expertise in research taxation for the past ten years. Today, he is head of the Innovation Tax Business Unit at G.A.C., where he is constantly on the lookout for new developments (legislation, case law, administrative doctrine), and assists his clients when they are faced with tax audits.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e181da elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"0e181da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ANNE-B-300x300.png\" class=\"attachment-medium size-medium wp-image-132798\" alt=\"Anne BRIQUETEUR URBAIN, President DFCG Midi-Pyr\u00e9n\u00e9es\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ANNE-B-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ANNE-B-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ANNE-B-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ANNE-B.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Anne BRIQUETEUR URBAIN, President DFCG Midi-Pyr\u00e9n\u00e9es <\/h3><p class=\"elementor-image-box-description\">A chartered accountant and statutory auditor, Anne graduated from ISEG Paris and holds a DESS in Accounting Information Systems Design and Management from the University of Reims. She has been with KPMG since 1994. She performs statutory audit, contractual audit and consulting assignments for family-owned groups and small and medium-sized companies, and has also developed strong expertise in consolidation.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3f0c0f elementor-widget__width-initial elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"b3f0c0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ALEXANDRU-300x300.png\" class=\"attachment-medium size-medium wp-image-132797\" alt=\"Alexandru COJOCARU, Innovation Consulting Manager, G.A.C. Group\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ALEXANDRU-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ALEXANDRU-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ALEXANDRU-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/ALEXANDRU.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Alexandru COJOCARU, Innovation Consulting Manager, G.A.C. Group <\/h3><p class=\"elementor-image-box-description\">With a degree in environmental engineering and solar energy, Alexandru has extensive experience of the business world. He started out as an R&amp;D and IT engineer, before specializing in finance and business administration. Today, he puts his entrepreneurial spirit and passion for innovation to good use in his role as Innovation Consulting Manager, helping his customers to manage their research tax credit and innovation. <\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8962\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8962\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tuesday, June 27 - Special report: \"CICo &amp; CIR: two complementary tax schemes? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8962\" class=\"elementor-element elementor-element-535cbfd e-flex e-con-boxed e-con e-child\" data-id=\"535cbfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8962\" class=\"elementor-element elementor-element-b95bc1f e-con-full e-flex e-con e-child\" data-id=\"b95bc1f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-053c5f0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"053c5f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar-alt\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M0 464c0 26.5 21.5 48 48 48h352c26.5 0 48-21.5 48-48V192H0v272zm320-196c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12v-40zm0 128c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12v-40zM192 268c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12v-40zm0 128c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12h-40c-6.6 0-12-5.4-12-12v-40zM64 268c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12H76c-6.6 0-12-5.4-12-12v-40zm0 128c0-6.6 5.4-12 12-12h40c6.6 0 12 5.4 12 12v40c0 6.6-5.4 12-12 12H76c-6.6 0-12-5.4-12-12v-40zM400 64h-48V16c0-8.8-7.2-16-16-16h-32c-8.8 0-16 7.2-16 16v48H160V16c0-8.8-7.2-16-16-16h-32c-8.8 0-16 7.2-16 16v48H48C21.5 64 0 85.5 0 112v48h448v-48c0-26.5-21.5-48-48-48z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Exclusive publication for subscribers to previous webinars<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8962\" class=\"elementor-element elementor-element-0b65d64 e-con-full e-flex e-con e-child\" data-id=\"0b65d64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f01aa2 elementor-widget elementor-widget-text-editor\" data-id=\"7f01aa2\" 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>management of outsourced R&amp;D expenditure under the CIR is becoming increasingly complex<\/strong> for companies, in particular <strong>since the creation of CICo in 2022<\/strong>. In fact, the recent publication of tax doctrine has led to changes in the CICo, and it is likely that some of these changes will be implemented in the future. <strong>interactions will take place between CIR and CICo<\/strong> for subcontracting or cooperation contracts for the same R&amp;D project.<\/p><p>In this special report, discover our tax experts' analysis of the <strong>complementarity of the CIR and CICo schemes<\/strong> and how <strong>make the most of your outsourced R&amp;D contracts<\/strong> with your public and private service providers and partners.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3fa4d elementor-widget elementor-widget-image\" data-id=\"1d3fa4d\" 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<img loading=\"lazy\" decoding=\"async\" width=\"1086\" height=\"1536\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special-1086x1536.png\" class=\"attachment-1536x1536 size-1536x1536 wp-image-133085\" alt=\"Special report: &quot;CICo &amp; CIR: two complementary tax schemes?\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special-1086x1536.png 1086w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special-212x300.png 212w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special-728x1030.png 728w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special-768x1086.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/05\/Dossier-special.png 1414w\" sizes=\"(max-width: 1086px) 100vw, 1086px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\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-82d6de7 e-con-full e-flex e-con e-parent\" data-id=\"82d6de7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a2351b5 e-flex e-con-boxed e-con e-child\" data-id=\"a2351b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d560656 elementor-widget elementor-widget-text-editor\" data-id=\"d560656\" 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>G.A.C. Group is listed among the CIR-CII consulting firms by the M\u00e9diation des entreprises<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88a4e9f elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"88a4e9f\" 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<img decoding=\"async\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/elementor\/thumbs\/2016-04-01022.0-002-qa0xv5ola7p7b4qs1otgl737hnxj4c14eb7v8q3opc.png\" title=\"2016 04 01022.0 (002)\" alt=\"2016 04 01022.0 (002)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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-0ecdfd2 e-flex e-con-boxed e-con e-parent\" data-id=\"0ecdfd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Take part in our 3-part saga to find out everything you need to know about the valuation of your outsourced R&amp;D in your CIR (CICo, subcontracting, foreign subsidiaries)<\/p>","protected":false},"author":43,"featured_media":132779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Tout savoir sur la valorisation de la R&amp;D externalis\u00e9e dans votre CIR ","_seopress_titles_desc":"Participez \u00e0 notre saga en 3 volets pour tout savoir sur la valorisation de votre R&amp;D externalis\u00e9e dans votre CIR (CICo, sous-traitance, filiales \u00e9trang\u00e8res)","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"business_unit":[751],"offre":[883],"secteur":[617,658,660,662,876,664,665,666],"class_list":["post-132778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","business_unit-innovation","offre-cir-cii","secteur-agroalimentaire","secteur-btp-construction","secteur-energie-environnement","secteur-industrie","secteur-retail","secteur-sante","secteur-technologie-de-linformation","secteur-transport"],"acf":{"home_slider":"Non","filtre_secteurs":[]},"_links":{"self":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/132778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=132778"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/132778\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/132779"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=132778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=132778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=132778"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=132778"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=132778"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=132778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}