- In France, the research tax credit (CIR) is designed to boost the competitiveness of French companies and encourage them to carry out research and development.
- It is a declarative principle that will be deducted from the tax base.
- But eligible research is only part of the research you carry out in your laboratory. A distinction is made between R&D projects and R&D operations eligible for the CIR, which includes only activities aimed at removing technical barriers.
- Find out in this webinar which operations are eligible for the CIR that meet the 5 criteria of the Frascati manual, and how a tool such as Laby can help you carry out these operations and secure your declarations.
