The Research Tax Credit (“RTC”) is a tax incentive aimed at encouraging companies in their Research and Development efforts. The RTC is calculated on the basis of the R&D expenses incurred by the company. As such, a company may benefit from a tax credit corresponding to: 30 % of the eligible R&D expenses up to 100 million […]
This guide is intended as a general primer on significant statutes and regulations that affect real estate transactions
While many companies are in the process of approving their annual accounts for the past financial year, it may be useful to recall the rules laid down by the legislator in order to bolster the development of employee stock ownership, especially since the Association Nationale des Sociétés par Actions (French association of joint stock companies, […]
Heralded and described as an essential tool to solve employment difficulties faced by both young people and seniors, the so-called “Generation Contract” scheme was introduced by the inter-professional agreement of October 19, 2012 and transposed in Law n° 2013-185 of March 1, 2013. Decree n° 2013-222 of March 15, 2013 has specified the content of […]
The Research Tax Credit (“RTC”) is a tax incentive aimed at encouraging companies in their Research and Development efforts.
The publication in the Official Journal of the Law dated April 16, 2013 on the independence of expertise in health and environmental matters and on the protection of lanceurs d’alerte[1] (the “Law”) went almost unnoticed in the maelstrom of irrational violence that dominated the world headlines in the past few weeks. Yet, it provides the […]