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Research tax credit: the possible inclusion in its base of subcontracted research expenditure paid directly by a co-contractor to the subcontractor (By Eric Quentin and Zoé de Dampierre)
Article by Eric Quentin, partner at Hoche Avocats and Zoé de Dampierre, counsel.
Revue de Droit fiscal n° 41 du 12 October 2023 (Lexis Nexis)
Decisions cited and commented – CE, 9th and 10th ch., July 26, 2023, n° 466493, Sté Cap 2020, concl. C. Guibé, note É. Quentin and Z. de Dampierre.
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