- A fiscal audit of the Research Tax Credit is intense and stressful.
- It is important to anticipate the main reasons for adjustments to ensure compliance.
- Respond to questions from tax authorities or scientific experts during eligibility checks.
- Secure your Research Tax Credit by properly declaring and selecting projects and associated expenses.
- Projects must meet the definition of eligible operations and demonstrate a break from the existing state of the art.
- Subcontracting expenses require the subcontractor to have CIR approval and the work must be eligible.
- Contractual relationships between clients and eligible providers must meet tax administration conditions.
- Administrative guidelines define the scope of researchers and those working closely with them, without setting objective criteria for their qualification.
Source: ayming.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
