“In the current environment in which innovation is more than ever a strategic asset, our team supports economic players in order to help them benefit from the tax incentives related to their experimental research and development efforts. Our firm makes available to businesses its twin expertise in tax and science matters in order to help them to delineate those operations that are eligible for the research tax credit (in French: Crédit d'Impôt Recherche - CIR), to set up appropriate methodologies and, more generally, to optimise the tax management of their R&D efforts. Our team is integrated into the ‘Deloitte Global R&D’ service line in order to develop and implement, for its clients, overall strategy integrating French and foreign tax incentives supporting research operations”.

• The expertise of the “Deloitte Global R&D” service line, which is present in more than 30 countries, integrating more than 150 tax experts and more than 250 engineers; 
• The support of engineers specialised in a specific industry (agribusiness, chemicals, metallurgy, manufacturing, computing (IT and embedded, etc.), who fully understand your innovative operations;
• Know-how capitalising on the experience of those countries in which research tax credit schemes have been in force for more than 20 years;
• Knowledge of related tax issues (transfer pricing, management of intangible assets) in close cooperation with the firm’s various practice groups.

This international service line defines common methodologies, which are applied in the various countries, taking into account the specific legislations, and fosters the exchange of best industry practices.

• Analysis of the origin of technological initiatives within the enterprise;
• Assessment, from a technical standpoint, of the innovative nature and eligibility of the projects prepared by the R&D departments;
• Delineation of the scope of eligible projects within departments other than the R&D department;
• Training of employees involved in the R&D efforts and support to the transfer of knowledge;
• Identification of admissible expenses;
• Support to clients as regards the preparation of their tax credit returns;
• Preparation of the tax forms related to the credit claims;
• Implementation of adapted documentation systems.

• Optimisation of the financing of research through use of appropriate tax optimisation schemes;
• Determination of the best tax and organisational strategies in order to maximise tax credits;
• Preparation and definition of international schemes optimally combining both French and foreign research tax incentives, in compliance with applicable rules; 
• Coordination of the validation of the strategies applied in the various countries where the Group’s R&D operations are located;
• Integration of the R&D function into group international tax strategies, as regards transfer pricing or the reorganisation of the supply chain.

• Support and advice to companies, throughout the verification process carried out by tax authorities and/or the Research and Technology Ministry;
• Negotiation and securing of the relevant approvals in respect of the subcontracting of research operations;
• Support to enterprises in their contacts with the Research and Technology Ministry and tax authorities in order to obtain their research tax credits with total legal certainty (e.g. tax ruling).
   

Thomas Perrin
Tel.: +33 1 55 61 69 48
e-mail: tperrin@taj.fr

Lucille Chabanel
Tel.: +33 1 55 61 54 29
e-mail: lchabanel@taj.fr

Daniel Briquet
Tél.: +33 1 55 61 48 51
e-mail : dbriquet@taj.fr