{"id":17439,"date":"2023-11-23T11:24:11","date_gmt":"2023-11-23T10:24:11","guid":{"rendered":"https:\/\/ftpa.com\/?p=17439"},"modified":"2023-11-23T11:24:13","modified_gmt":"2023-11-23T10:24:13","slug":"clarifications-on-the-fiscal-treatment-of-research-expenditure","status":"publish","type":"post","link":"https:\/\/ftpa.com\/en\/clarifications-on-the-fiscal-treatment-of-research-expenditure\/","title":{"rendered":"Clarifications on the fiscal treatment of research expenditure"},"content":{"rendered":"\n<p>Sophie Jouniaux decrypts the tax treatment of research expenses in an article entitled &#8220;Pr\u00e9cisions sur le traitement fiscal des d\u00e9penses de recherche&#8221; (&#8220;Clarifications on the tax treatment of research expenditure&#8221;) published in Lamy &#8211; Les Nouvelles Fiscales.<\/p>\n\n\n\n<p>Sophie analyzed a recent decision by the Conseil d&#8217;Etat, which clarified the tax treatment of research expenses, for the benefit of the research tax credit in the case of subcontracting, and for the option between immobilization or the deduction of expenses.<\/p>\n\n\n\n<p>This groundbreaking decision could have significant impact on companies that use subcontractors for their research projects.<\/p>\n\n\n\n<p>For more details, read the article https:\/\/docdro.id\/XCWkPPA<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sophie Jouniaux decrypts the tax treatment of research expenses in an article entitled &#8220;Pr\u00e9cisions sur le traitement fiscal des d\u00e9penses de recherche&#8221; (&#8220;Clarifications on the tax treatment of research expenditure&#8221;) published in Lamy &#8211; Les Nouvelles Fiscales. Sophie analyzed a recent decision by the Conseil d&#8217;Etat, which clarified the tax treatment of research expenses, for [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"tags":[],"class_list":["post-17439","post","type-post","status-publish","format-standard","hentry","category-publications-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Clarifications on the fiscal treatment of research expenditure - FTPA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ftpa.com\/en\/clarifications-on-the-fiscal-treatment-of-research-expenditure\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarifications on the fiscal treatment of research expenditure - FTPA\" \/>\n<meta property=\"og:description\" content=\"Sophie Jouniaux decrypts the tax treatment of research expenses in an article entitled &#8220;Pr\u00e9cisions sur le traitement fiscal des d\u00e9penses de recherche&#8221; (&#8220;Clarifications on the tax treatment of research expenditure&#8221;) published in Lamy &#8211; Les Nouvelles Fiscales. 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