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The tax authorities have clarified whether expenses relating to temporary staff and support staff should be considered in the calculation of the Crédit d’impôt de recherche (CIR), the research tax credit.
The latest Global Innovation Index has just been published by the World Intellectual Property Organization (WIPO). Its ranking positions France as the 11th most innovative country in the world.
As of January 1, 2022, significant changes to the French import VAT regime will come into effect with the generalization of the reverse charge. This will affect businesses that import goods from non-EU countries into France.
After briefly running out of steam in July, business creation observed in France in August returned to the trend of the last 13 months of uninterrupted growth (+ 4%)
After 13 months of uninterrupted growth, July’s entrepreneurial momentum is losing steam compared to July 2020 (-5.6%). Nevertheless, with 600,000 new registrations, the total number of creations since the beginning of the year is still at a record level compared to the same period in 2020 (+34%).
The “Bulletin officiel de la Sécurité sociale” changed the conditions of application of the specific fixed deduction for professional expenses
As of August 30, 2021, employees working in certain places, services or establishments will have to present a health pass to their employer, under risk of having their employment contract suspended.
As a reminder, the General Data Protection Regulation (GDPR) has set up a very strict framework concerning the processing of personal data, especially in the context of commercial relations between professionals and individuals.
From July 1, 2021, the value-added tax (VAT) rules on business-to-consumer e-commerce are changing. The general principle of taxing VAT in the Member State of consumption and the fight against VAT fraud are strengthened.
