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    What are the advantages?

    A net tax credit of eligible R&D expenditure up to 9.72%, which directly reduces corporate tax liability

     

     

    A full refund of the credit generated

    Calculation

    A 12% taxable credit is calculated from eligible R&D expenditures.

    Eligible expenditure

    • Staffing costs
    • Software
    • Consumables
    • 65% of Subcontracted activities to Public research Centers
    • 65% of Externally Provided Workers (EPWs)

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    JANE 24/02/2020, 08:57

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