{"id":442526,"date":"2026-01-28T17:01:49","date_gmt":"2026-01-28T16:01:49","guid":{"rendered":"https:\/\/group-gac.com\/?p=442526"},"modified":"2026-01-30T09:26:35","modified_gmt":"2026-01-30T08:26:35","slug":"fiscalite-innovation-controle-cir-cii-ipbox","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/fiscalite-innovation-controle-cir-cii-ipbox\/","title":{"rendered":"Innovation taxation and tax audits: how to build a secure, defensible strategy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"442526\" class=\"elementor elementor-442526\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd3d158 e-con-full e-flex e-con e-child\" data-id=\"fd3d158\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93f41ef e-con-full e-flex e-con e-child\" data-id=\"93f41ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre1\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Le contr\u00f4le fiscal : un risque croissant pour les DAF et directions fiscales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83aaceb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83aaceb\" 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><strong><a href=\"https:\/\/group-gac.com\/cir-cii-strategie-fiscale-innovation\/\" target=\"_blank\" rel=\"noopener\">CIR, CII<\/a><\/strong> et <strong><a href=\"https:\/\/group-gac.com\/fiscalite-de-linnovation-ipbox\/\" target=\"_blank\" rel=\"noopener\">IP Box<\/a><\/strong> sont des dispositifs puissants de r\u00e9duction d\u2019imp\u00f4t en faveur de l\u2019innovation. Leur caract\u00e8re d\u00e9claratif, la technicit\u00e9 des crit\u00e8res d\u2019\u00e9ligibilit\u00e9 et l\u2019importance des montants en jeu en font toutefois des dispositifs particuli\u00e8rement expos\u00e9s aux contr\u00f4les de l\u2019administration fiscale.<\/p><p>Pour les directions financi\u00e8res et fiscales, l\u2019enjeu n\u2019est plus seulement d\u2019activer ces m\u00e9canismes, mais de <strong>s\u00e9curiser durablement les positions prises<\/strong>, afin de limiter le risque de remise en cause et de pr\u00e9server la trajectoire d\u2019ETR et de cash-flow dans la dur\u00e9e.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8aed elementor-widget elementor-widget-heading\" data-id=\"5ae8aed\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre2\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quels sont les principaux sujets challeng\u00e9s par l\u2019administration fiscale ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f37e9e elementor-widget elementor-widget-heading\" data-id=\"5f37e9e\" 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\">Les principaux risques de redressement sur le CIR et le CII<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"model-response-message-contentr_625f2e3327fd42d8\" class=\"markdown markdown-main-panel enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\"><p>Les contr\u00f4les CIR\/CII se concentrent principalement sur trois dimensions\u00a0:<\/p><ul><li><strong>La qualification des travaux<\/strong>: l\u2019administration v\u00e9rifie la r\u00e9alit\u00e9 de la d\u00e9marche de recherche ou d\u2019innovation, l\u2019existence de verrous techniques, d\u2019un \u00e9tat de l\u2019art, d\u2019incertitudes et d\u2019une d\u00e9marche exp\u00e9rimentale, ainsi que la distinction entre R&amp;D, innovation et simple ing\u00e9nierie.<\/li><li><strong>L\u2019\u00e9ligibilit\u00e9 et la tra\u00e7abilit\u00e9 des d\u00e9penses<\/strong> : temps de personnel, sous-traitance, amortissements, frais de fonctionnement, coh\u00e9rence entre les projets, la comptabilit\u00e9 analytique et la d\u00e9claration fiscale.<\/li><li><strong>La coh\u00e9rence d\u2019ensemble<\/strong> : articulation avec les aides publiques (principe de non-double financement), stabilit\u00e9 des m\u00e9thodes d\u2019un exercice \u00e0 l\u2019autre, capacit\u00e9 \u00e0 produire une documentation technique et financi\u00e8re imm\u00e9diatement exploitable en cas de contr\u00f4le.<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e726b7d elementor-widget elementor-widget-heading\" data-id=\"e726b7d\" 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\">Les principaux risques de redressement sur l\u2019IP Box<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a607bf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a607bf\" 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>S\u2019agissant de l\u2019IP Box, les axes de contr\u00f4le se structurent autour de quatre points cl\u00e9s\u00a0:<\/p><ul><li><strong>L\u2019identification des actifs \u00e9ligibles<\/strong> : brevets, logiciels originaux, proc\u00e9d\u00e9s, avec une attention particuli\u00e8re port\u00e9e \u00e0 la d\u00e9monstration de l\u2019originalit\u00e9 et \u00e0 la titularit\u00e9 des droits.<\/li><li><strong>La d\u00e9termination des revenus \u00e9ligibles<\/strong>: notamment dans les mod\u00e8les \u00e9conomiques complexes (SaaS, contrats mixtes, maintenance, bundles logiciel \/ services), qui suppose une ventilation \u00e9conomiquement justifi\u00e9e.<\/li><li><strong>Le calcul du ratio Nexus et le lien entre d\u00e9penses de R&amp;D<\/strong>, cr\u00e9ation des actifs et revenus valoris\u00e9s.<\/li><li><strong>Le respect du formalisme d\u00e9claratif et la qualit\u00e9 de la documentation<\/strong> : option exerc\u00e9e, m\u00e9thodes de calcul, tra\u00e7abilit\u00e9 comptable et contractuelle, capacit\u00e9 \u00e0 d\u00e9montrer la r\u00e9alit\u00e9 de l\u2019avantage fiscal en cas de v\u00e9rification.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ba2eb9 elementor-widget elementor-widget-heading\" data-id=\"7ba2eb9\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre3\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">De la R&amp;D au revenu : s\u00e9curiser toute la cha\u00eene de valeur fiscale de l\u2019innovation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d011627 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d011627\" 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>Une strat\u00e9gie d\u00e9fendable repose sur une vision globale de la cha\u00eene de valeur fiscale :<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0a4e43 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d0a4e43\" 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><strong>R&amp;D \u2192 D\u00e9penses \u00e9ligibles \u2192 CIR \/ CII \u2192 Cr\u00e9ation d\u2019actifs \u2192 Revenus \u2192 IP Box \u2192 ETR \u2192 Cash.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaea75f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"eaea75f\" 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>La s\u00e9curisation ne peut donc pas \u00eatre abord\u00e9e dispositif par dispositif. Elle suppose une coh\u00e9rence entre la strat\u00e9gie technologique, la politique de propri\u00e9t\u00e9 intellectuelle, l\u2019organisation financi\u00e8re et les choix fiscaux, conform\u00e9ment \u00e0 l\u2019approche Nexus issue des travaux de l\u2019OCDE.<\/p><p>Cette articulation est au c\u0153ur de la strat\u00e9gie fiscale de l\u2019innovation telle que d\u00e9velopp\u00e9e dans notre article : <a href=\"https:\/\/group-gac.com\/strategie-fiscale-innovation-cir-cii-ip-box\/\" target=\"_blank\" rel=\"noopener\"><em>Strat\u00e9gie fiscale de l\u2019innovation : comment piloter le CIR\/CII et l\u2019IP Box pour transformer la R&amp;D en performance financi\u00e8re durable.<\/em><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efdb68e elementor-widget elementor-widget-heading\" data-id=\"efdb68e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre4\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quelle gouvernance mettre en place pour rendre la strat\u00e9gie d\u00e9fendable ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c3d97d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1c3d97d\" 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>La s\u00e9curisation des dispositifs repose sur une <strong>gouvernance transverse<\/strong> :<\/p><ul><li>La direction R&amp;D qualifie et documente les travaux et les actifs,<\/li><li>La direction financi\u00e8re pilote l\u2019impact sur l\u2019ETR, la tr\u00e9sorerie et la performance,<\/li><li>La direction fiscale s\u00e9curise l\u2019interpr\u00e9tation des textes, les options et les m\u00e9thodes,<\/li><li>La direction juridique et PI encadre la protection des actifs et les contrats de valorisation.<\/li><\/ul><p>Cette coordination permet d\u2019<strong>anticiper les zones de risque<\/strong>, de fiabiliser les m\u00e9thodes de calcul et de constituer une documentation justificative robuste.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c94531 e-con-full e-flex e-con e-child\" data-id=\"7c94531\" 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-685fd9a e-con-full e-flex e-con e-child\" data-id=\"685fd9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1027b12 elementor-widget elementor-widget-heading\" data-id=\"1027b12\" 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\">Restez inform\u00e9 des \u00e9volutions cl\u00e9s de la fiscalit\u00e9 de l\u2019innovation.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf53ace elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cf53ace\" 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>Chaque mois, recevez notre newsletter d\u00e9di\u00e9e aux actualit\u00e9s CIR, CII et IP Box : r\u00e9formes, doctrines, jurisprudences et bonnes pratiques de s\u00e9curisation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a243519 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a243519\" 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\" href=\"https:\/\/group-gac.com\/newsletter\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S\u2019inscrire \u00e0 la newsletter Fiscalit\u00e9 de l\u2019Innovation de G.A.C. Group<\/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>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff313f elementor-widget elementor-widget-heading\" data-id=\"4ff313f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre5\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment anticiper et pr\u00e9parer un contr\u00f4le fiscal ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98f225a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"98f225a\" 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>Une approche d\u00e9fendable <strong>repose sur l\u2019anticipation et non sur la reconstitution a posteriori<\/strong>. Elle implique notamment :<\/p><ul><li>Une documentation technique et financi\u00e8re constitu\u00e9e au fil de l\u2019eau,<\/li><li>Des m\u00e9thodes de calcul stables et justifi\u00e9es,<\/li><li>Une tra\u00e7abilit\u00e9 des d\u00e9penses et des revenus,<\/li><li>Une coh\u00e9rence entre d\u00e9clarations fiscales, comptabilit\u00e9 et contrats,<\/li><li>Une vision pluriannuelle int\u00e9grant les enjeux de gouvernance.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38fcffe elementor-widget elementor-widget-heading\" data-id=\"38fcffe\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre6\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">S\u00e9curiser la fiscalit\u00e9 de l\u2019innovation dans une strat\u00e9gie globale de performance financi\u00e8re<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc9490e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dc9490e\" 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>CIR, CII et IP Box ne sont pas de simples dispositifs d\u00e9claratifs. Ils constituent des leviers structurants de pilotage financier et fiscal, \u00e0 condition d\u2019\u00eatre <strong>int\u00e9gr\u00e9s dans une strat\u00e9gie globale, s\u00e9curis\u00e9e et align\u00e9e avec la trajectoire d\u2019innovation de l\u2019entreprise<\/strong>.<\/p><p>La <strong>ma\u00eetrise du risque de contr\u00f4le est ainsi indissociable de la cr\u00e9ation de valeur durable<\/strong>, de la r\u00e9duction de l\u2019ETR et de l\u2019optimisation du cash-flow, au service de la capacit\u00e9 d\u2019investissement et de la comp\u00e9titivit\u00e9 des entreprises innovantes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a95a06 e-con-full e-flex e-con e-child\" data-id=\"5a95a06\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-321aaff elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"321aaff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:80,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav id=\"custom-toc\">\r\n    <div class=\"toc-header\">Sommaire<\/div>\r\n    <ul>\r\n        <li><a href=\"#Titre1\" class=\"toc-link active\"><span class=\"toc-number\">01.<\/span> Risque de contr\u00f4le : enjeux DAF<\/a><\/li>\r\n        <li><a href=\"#Titre2\" class=\"toc-link\"><span class=\"toc-number\">02.<\/span> Sujets challeng\u00e9s par l\u2019administration fiscale<\/a><\/li>\r\n        <li><a href=\"#Titre3\" class=\"toc-link\"><span class=\"toc-number\">03.<\/span> S\u00e9curiser la cha\u00eene de valeur<\/a><\/li>\r\n        <li><a href=\"#Titre4\" class=\"toc-link\"><span class=\"toc-number\">04.<\/span> Gouvernance et strat\u00e9gie<\/a><\/li>\r\n        <li><a href=\"#Titre5\" class=\"toc-link\"><span class=\"toc-number\">05.<\/span> Anticiper le contr\u00f4le fiscal<\/a><\/li>\r\n        <li><a href=\"#Titre6\" class=\"toc-link\"><span class=\"toc-number\">06.<\/span> Fiscalit\u00e9 et performance globale<\/a><\/li>\r\n        <li><a href=\"#Titre7\" class=\"toc-link\"><span class=\"toc-number\">07.<\/span> FAQ<\/a><\/li>\r\n    <\/ul>\r\n<\/nav>\r\n\r\n<style>\r\n#custom-toc {\r\n    padding: 10px 20px;\r\n    border-left: 2px solid #E0E0E0;\r\n    max-width: 100%;\r\n}\r\n.toc-header {\r\n    font-size: 26px;\r\n    font-weight: bold;\r\n    color: #232954;\r\n    margin-bottom: 25px;\r\n    font-family: sans-serif;\r\n}\r\n#custom-toc ul {\r\n    list-style: none;\r\n    padding: 0;\r\n    margin: 0;\r\n}\r\n#custom-toc li {\r\n    margin-bottom: 20px;\r\n}\r\n.toc-link {\r\n    text-decoration: none;\r\n    color: #CED4DA; \r\n    font-family: sans-serif;\r\n    font-size: 20px;\r\n    line-height: 1.2;\r\n    transition: all 0.3s ease;\r\n    display: block;\r\n    position: relative;\r\n}\r\n.toc-number {\r\n    display: block;\r\n    font-weight: bold;\r\n    font-size: 16px;\r\n    margin-bottom: 5px;\r\n}\r\n.toc-link.active {\r\n    color: #232954 !important;\r\n}\r\n.toc-link.active::before {\r\n    content: \"\";\r\n    position: absolute;\r\n    left: -22px; \r\n    top: 0;\r\n    height: 100%;\r\n    width: 4px;\r\n    background-color: #3687C4;\r\n}\r\n.toc-link:hover {\r\n    color: #3687C4;\r\n}\r\nhtml {\r\n    scroll-behavior: smooth;\r\n    scroll-padding-top: 100px;\r\n}\r\n<\/style>\r\n\r\n<script>\r\nwindow.addEventListener('DOMContentLoaded', () => {\r\n    const tocLinks = document.querySelectorAll('.toc-link');\r\n    const sections = document.querySelectorAll('h2[id]');\r\n\r\n    const observerOptions = {\r\n        root: null,\r\n        rootMargin: '0px 0px -70% 0px',\r\n        threshold: 0\r\n    };\r\n\r\n    const updateActiveLink = (id) => {\r\n        tocLinks.forEach(link => {\r\n            link.classList.remove('active');\r\n            if (link.getAttribute('href') === `#${id}`) {\r\n                link.classList.add('active');\r\n            }\r\n        });\r\n    };\r\n\r\n    const observer = new IntersectionObserver(entries => {\r\n        entries.forEach(entry => {\r\n            if (entry.isIntersecting) {\r\n                updateActiveLink(entry.target.id);\r\n            }\r\n        });\r\n    }, observerOptions);\r\n\r\n    sections.forEach(section => observer.observe(section));\r\n\r\n    tocLinks.forEach(link => {\r\n        link.addEventListener('click', () => {\r\n            const id = link.getAttribute('href').substring(1);\r\n            setTimeout(() => updateActiveLink(id), 100);\r\n        });\r\n    });\r\n});\r\n<\/script>\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-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-1bf183e e-con-full e-flex e-con e-child\" data-id=\"1bf183e\" 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-f69677d e-con-full e-flex e-con e-child\" data-id=\"f69677d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd9ce24 elementor-widget elementor-widget-heading\" data-id=\"cd9ce24\" 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\">S\u00e9curisez votre strat\u00e9gie de fiscalit\u00e9 de l\u2019innovation avec les experts G.A.C. Group<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e54ba6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0e54ba6\" 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>Nos \u00e9quipes accompagnent les directions financi\u00e8res, fiscales, R&amp;D et juridiques dans la structuration, la s\u00e9curisation et la d\u00e9fense de leurs dispositifs CIR, CII et IP Box, afin d\u2019allier performance fiscale, ma\u00eetrise du risque et cr\u00e9ation de valeur durable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef47840 btn-calendly elementor-widget elementor-widget-html\" data-id=\"ef47840\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- D\u00e9but de widget de lien Calendly -->\r\n<link href=\"https:\/\/assets.calendly.com\/assets\/external\/widget.css\" rel=\"stylesheet\">\r\n<script src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" type=\"text\/javascript\" async><\/script>\r\n<a href=\"\" onclick=\"Calendly.initPopupWidget({url: 'https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca'});return false;\">Prenez RDV avec un expert en fiscalit\u00e9 de l\u2019innovation<\/a>\r\n<!-- Fin de widget de lien Calendly -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79dd87c elementor-widget elementor-widget-spacer\" data-id=\"79dd87c\" 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-2ce491d elementor-widget elementor-widget-heading\" data-id=\"2ce491d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"Titre8\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Contr\u00f4le fiscal et fiscalit\u00e9 de l\u2019innovation (CIR, CII, IP Box)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84bdd72 elementor-widget elementor-widget-n-accordion\" data-id=\"84bdd72\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&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-1390\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les principaux axes de contr\u00f4le de l\u2019administration sur le CIR\/CII ? <\/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-1390\" class=\"elementor-element elementor-element-bde72c7 e-con-full e-flex e-con e-child\" data-id=\"bde72c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3152d61 elementor-widget elementor-widget-text-editor\" data-id=\"3152d61\" 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>La qualification scientifique des travaux, l\u2019\u00e9ligibilit\u00e9 des d\u00e9penses et leur tra\u00e7abilit\u00e9 comptable.<\/p>\t\t\t\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-1391\" 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-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les principaux axes de contr\u00f4le en IP Box ? <\/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-1391\" class=\"elementor-element elementor-element-68163bc e-con-full e-flex e-con e-child\" data-id=\"68163bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e34a86 elementor-widget elementor-widget-text-editor\" data-id=\"6e34a86\" 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>Le formalisme de l\u2019option, l\u2019existence des revenus \u00e9ligibles, la ventilation des contrats, le calcul du Nexus et l\u2019originalit\u00e9 des actifs.<\/p>\t\t\t\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-1392\" 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-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quel est le b\u00e9n\u00e9fice concret de l\u2019assistance de G.A.C. Group en amont d\u2019un contr\u00f4le fiscal ? <\/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-1392\" class=\"elementor-element elementor-element-036f000 e-con-full e-flex e-con e-child\" data-id=\"036f000\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0baf53 elementor-widget elementor-widget-text-editor\" data-id=\"f0baf53\" 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>Elle permet d\u2019anticiper le contr\u00f4le en \u00e9laborant une strat\u00e9gie de d\u00e9fense d\u00e8s la phase d\u00e9clarative, de s\u00e9curiser la documentation et les m\u00e9thodes, et d\u2019adapter en continu la position de l\u2019entreprise aux \u00e9volutions r\u00e9glementaires, doctrinales et aux pratiques de l\u2019administration, afin d\u2019aborder le contr\u00f4le dans une logique ma\u00eetris\u00e9e et non subie.<\/p>\t\t\t\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-1393\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Pourquoi se faire accompagner par des experts reconnus et des avocats sp\u00e9cialis\u00e9s en fiscalit\u00e9 de l\u2019innovation ? <\/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-1393\" class=\"elementor-element elementor-element-8f3c10f e-flex e-con-boxed e-con e-child\" data-id=\"8f3c10f\" 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-c15aa77 elementor-widget elementor-widget-text-editor\" data-id=\"c15aa77\" 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>Parce que la s\u00e9curisation du CIR, du CII et de l\u2019IP Box repose \u00e0 la fois sur une parfaite ma\u00eetrise de la doctrine fiscale, des pratiques de contr\u00f4le et de la jurisprudence, et sur la capacit\u00e9 \u00e0 construire une documentation et une strat\u00e9gie de d\u00e9fense pleinement opposables \u00e0 l\u2019administration. Avec plus de 20 ans d\u2019expertise reconnue, labellis\u00e9e notamment par l\u2019Association des Conseils en Innovation (ACI) et la M\u00e9diation des entreprises, et gr\u00e2ce \u00e0 son partenariat \u00e9troit avec Hoche Avocats, G.A.C. Group apporte aux directions financi\u00e8res et fiscales un niveau de s\u00e9curisation \u00e0 la fois technique, juridique et strat\u00e9gique.<\/p>\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\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quels sont les principaux axes de contr\\u00f4le de l\\u2019administration sur le CIR\\\/CII ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La qualification scientifique des travaux, l\\u2019\\u00e9ligibilit\\u00e9 des d\\u00e9penses et leur tra\\u00e7abilit\\u00e9 comptable.\"}},{\"@type\":\"Question\",\"name\":\"Quels sont les principaux axes de contr\\u00f4le en IP Box ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Le formalisme de l\\u2019option, l\\u2019existence des revenus \\u00e9ligibles, la ventilation des contrats, le calcul du Nexus et l\\u2019originalit\\u00e9 des actifs.\"}},{\"@type\":\"Question\",\"name\":\"Quel est le b\\u00e9n\\u00e9fice concret de l\\u2019assistance de G.A.C. Group en amont d\\u2019un contr\\u00f4le fiscal ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Elle permet d\\u2019anticiper le contr\\u00f4le en \\u00e9laborant une strat\\u00e9gie de d\\u00e9fense d\\u00e8s la phase d\\u00e9clarative, de s\\u00e9curiser la documentation et les m\\u00e9thodes, et d\\u2019adapter en continu la position de l\\u2019entreprise aux \\u00e9volutions r\\u00e9glementaires, doctrinales et aux pratiques de l\\u2019administration, afin d\\u2019aborder le contr\\u00f4le dans une logique ma\\u00eetris\\u00e9e et non subie.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi se faire accompagner par des experts reconnus et des avocats sp\\u00e9cialis\\u00e9s en fiscalit\\u00e9 de l\\u2019innovation ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Parce que la s\\u00e9curisation du CIR, du CII et de l\\u2019IP Box repose \\u00e0 la fois sur une parfaite ma\\u00eetrise de la doctrine fiscale, des pratiques de contr\\u00f4le et de la jurisprudence, et sur la capacit\\u00e9 \\u00e0 construire une documentation et une strat\\u00e9gie de d\\u00e9fense pleinement opposables \\u00e0 l\\u2019administration. Avec plus de 20 ans d\\u2019expertise reconnue, labellis\\u00e9e notamment par l\\u2019Association des Conseils en Innovation (ACI) et la M\\u00e9diation des entreprises, et gr\\u00e2ce \\u00e0 son partenariat \\u00e9troit avec Hoche Avocats, G.A.C. Group apporte aux directions financi\\u00e8res et fiscales un niveau de s\\u00e9curisation \\u00e0 la fois technique, juridique et strat\\u00e9gique.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72faa4b elementor-widget elementor-widget-spacer\" data-id=\"72faa4b\" 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-6fa8322 e-con-full e-flex e-con e-child\" data-id=\"6fa8322\" 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-86a89e9 e-con-full e-flex e-con e-child\" data-id=\"86a89e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af08dc8 elementor-widget elementor-widget-heading\" data-id=\"af08dc8\" 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\">D\u00e9couvrez notre accompagnement complet pour optimiser votre tr\u00e9sorerie et investir dans l\u2019innovation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29039e9 elementor-widget elementor-widget-text-editor\" data-id=\"29039e9\" 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><p data-path-to-node=\"7,0,0\"><b data-path-to-node=\"7,0,0\" data-index-in-node=\"0\">Financer l&rsquo;amont :<\/b> s\u00e9curisez vos d\u00e9clarations <b data-path-to-node=\"7,0,0\" data-index-in-node=\"46\"><a class=\"ng-star-inserted\" href=\"https:\/\/group-gac.com\/service\/cir-cii\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjLroPL9a2SAxUAAAAAHQAAAAAQzwE\">CIR &amp; CII<\/a><\/b>.<\/p><\/li><li><p data-path-to-node=\"7,1,0\"><b data-path-to-node=\"7,1,0\" data-index-in-node=\"0\">Valoriser l&rsquo;aval :<\/b> optimisez votre taux d&rsquo;imposition avec l&rsquo;<b data-path-to-node=\"7,1,0\" data-index-in-node=\"60\"><a class=\"ng-star-inserted\" href=\"https:\/\/group-gac.com\/service\/ip-box\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjLroPL9a2SAxUAAAAAHQAAAAAQ0AE\">IP Box<\/a><\/b>.<\/p><\/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-057688b e-con-full e-flex e-con e-child\" data-id=\"057688b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-539ff7a elementor-widget elementor-widget-image\" data-id=\"539ff7a\" 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=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-9936a13 e-flex e-con-boxed e-con e-parent\" data-id=\"9936a13\" 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-5518db7 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"5518db7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\r\n\r\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:800px; height:90vh; box-shadow:0 15px 35px rgba(0,0,0,0.3); overflow:hidden;\">\r\n\r\n        <button onclick=\"toggleCsrdContact()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1; z-index:10001;\">&times;<\/button>\r\n\r\n        \r\n\r\n        <div class=\"calendly-inline-widget\" data-url=\"https:\/\/calendly.com\/perfinnogac\/rdv-avec-un-expert-cir-cii-fisca\" style=\"min-width:320px; height:100%;\"><\/div>\r\n\r\n        <script type=\"text\/javascript\" src=\"https:\/\/assets.calendly.com\/assets\/external\/widget.js\" async><\/script>\r\n\r\n    <\/div>\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<div id=\"gac-csrd-badge\" onclick=\"toggleCsrdContact()\" style=\"position:fixed; bottom:25px; right:25px; background-color:#3687C4; color:#ffffff; padding:18px 32px; border-radius:35px; cursor:pointer; font-family: Arial, sans-serif; font-size: 18px; font-weight:bold; text-transform: uppercase; letter-spacing: 1px; box-shadow:0 6px 20px rgba(0,0,0,0.2); z-index:9999; display:flex; align-items:center; transition: transform 0.2s ease;\">\r\n\r\n    PRENEZ RDV AVEC NOS EXPERTS\r\n\r\n<\/div>\r\n\r\n\r\n\r\n<script type=\"text\/javascript\">\r\n\r\n    function toggleCsrdContact() {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (!wrapper) return;\r\n\r\n\r\n\r\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\r\n\r\n            wrapper.style.display = 'flex';\r\n\r\n            document.body.style.overflow = 'hidden';\r\n\r\n        } else {\r\n\r\n            wrapper.style.display = 'none';\r\n\r\n            document.body.style.overflow = 'auto';\r\n\r\n        }\r\n\r\n    }\r\n\r\n    \r\n\r\n    \/\/ Fermeture au clic \u00e0 l'ext\u00e9rieur\r\n\r\n    window.addEventListener('click', function(event) {\r\n\r\n        var wrapper = document.getElementById('gac-csrd-wrapper');\r\n\r\n        if (event.target == wrapper) {\r\n\r\n            toggleCsrdContact();\r\n\r\n        }\r\n\r\n    });\r\n\r\n\r\n\r\n    \/\/ Animation du badge\r\n\r\n    var badgeCsrd = document.getElementById('gac-csrd-badge');\r\n\r\n    if (badgeCsrd) {\r\n\r\n        badgeCsrd.onmouseover = function() { this.style.transform = 'scale(1.05)'; };\r\n\r\n        badgeCsrd.onmouseout = function() { this.style.transform = 'scale(1)'; };\r\n\r\n    }\r\n\r\n<\/script>\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","protected":false},"excerpt":{"rendered":"<p>CIR, CII, IP Box: anticipate tax audits, secure your positions and steer your ETR and innovation cash flow sustainably.<\/p>","protected":false},"author":47,"featured_media":442528,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Contr\u00f4le fiscal CIR, CII et IP Box : s\u00e9curiser votre strat\u00e9gie","_seopress_titles_desc":"CIR, CII, IP Box : anticipez les contr\u00f4les fiscaux, s\u00e9curisez vos positions et pilotez durablement votre ETR et votre cash-flow d\u2019innovation.","_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":"set","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":[753,751],"offre":[883,886],"secteur":[880,617,658,660,662,876,664,665,666],"class_list":["post-442526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","business_unit-fiscalite","business_unit-innovation","offre-cir-cii","offre-ip-box","secteur-aerospatial-defense","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\/442526","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\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/comments?post=442526"}],"version-history":[{"count":0,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/posts\/442526\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media\/442528"}],"wp:attachment":[{"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/media?parent=442526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/categories?post=442526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/tags?post=442526"},{"taxonomy":"business_unit","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/business_unit?post=442526"},{"taxonomy":"offre","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/offre?post=442526"},{"taxonomy":"secteur","embeddable":true,"href":"https:\/\/group-gac.com\/en\/wp-json\/wp\/v2\/secteur?post=442526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}