Ensuring Compliance: Key Reasons for Tax Adjustments and Best Practices for Research Tax Credit

• 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.

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