{"id":142318,"date":"2024-03-18T11:14:21","date_gmt":"2024-03-18T10:14:21","guid":{"rendered":"https:\/\/preprod.group-gac.com\/?p=142318"},"modified":"2024-09-20T11:24:29","modified_gmt":"2024-09-20T09:24:29","slug":"cico-comment-securiser-votre-declaration","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/cico-how-to-secure-your-declaration\/","title":{"rendered":"Research Collaboration Tax Credit (CICo): how to secure your declaration?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"142318\" class=\"elementor elementor-142318\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f27a8c3 e-con-full e-flex e-con e-parent\" data-id=\"f27a8c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9f1196f e-con-full e-flex e-con e-child\" data-id=\"9f1196f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13a2aa2 elementor-widget elementor-widget-text-editor\" data-id=\"13a2aa2\" 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 2021 Finance Act has introduced a <strong>new tax credit called : <em>\"Tax credit for collaborative research<\/em><\/strong><em>.<\/em>\u00a0 It is codified in article 244 quater B bis of the CGI.<\/p><p>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.<\/p><p>We propose to analyze this doctrine in order to <strong>better understand and decipher the terms and conditions of the new system, based on our experience with this new tax credit since its introduction<\/strong>.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f75116 elementor-widget elementor-widget-heading\" data-id=\"7f75116\" 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\">Find in this special file :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-291bce8 elementor-widget elementor-widget-text-editor\" data-id=\"291bce8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><h4>Eligible companies and research organizations covered by CICo<\/h4><\/li><\/ul><ul><li><h4>Research expenses eligible for the CICo<\/h4><\/li><li><h4>Determining and calculating the CICo<\/h4><\/li><li><h4>Contractual subtleties, cost allocation and intellectual property<\/h4><\/li><li><h4>Points to bear in mind to secure your tax credit<\/h4><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1f61b3 e-con-full e-flex e-con e-child\" data-id=\"b1f61b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6d77de3 e-flex e-con-boxed e-con e-child\" data-id=\"6d77de3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e2c86d elementor-widget elementor-widget-heading\" data-id=\"0e2c86d\" 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 it, simply fill in the form below.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a3f44b elementor-widget elementor-widget-html\" data-id=\"3a3f44b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2024-01-05\/vpk\" width=\"100%\" height=\"660\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0\"><\/iframe>\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2284a39 e-con-full e-flex e-con e-parent\" data-id=\"2284a39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-776b88a elementor-widget elementor-widget-text-editor\" data-id=\"776b88a\" 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>Find out more about the latest BOFIP updates concerning CiCo, <a href=\"https:\/\/group-gac.com\/en\/cico-bofip-update\/\">watch our webinar<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aeb0a37 elementor-widget elementor-widget-heading\" data-id=\"aeb0a37\" 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\">Do you have a question about CICo? <br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fd0920 elementor-widget elementor-widget-text-editor\" data-id=\"9fd0920\" 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>Our experts will be happy to answer any questions you may have. Make an appointment now:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-98efce9 e-flex e-con-boxed e-con e-child\" data-id=\"98efce9\" 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-b0bfe51 elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"b0bfe51\" 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\"><!-- D\u00e9but de widget en ligne Calendly -->\n<div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca?hide_event_type_details=1&hide_gdpr_banner=1\" style=\"min-width:320px;height:700px;\"><\/div>\n<script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\n<!-- Fin de widget en ligne Calendly --><\/div>\n\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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Find out more about the application of this new tax credit, based on our experience since its introduction.<\/p>","protected":false},"author":43,"featured_media":222180,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"CICo : comment s\u00e9curiser votre d\u00e9claration ?","_seopress_titles_desc":"D\u00e9couvrez comment mieux appr\u00e9hender les modalit\u00e9s d\u2019application du dispositif, au regard de notre pratique de ce nouveau cr\u00e9dit d\u2019imp\u00f4t depuis sa mise en 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