, 1 st meaning: that costs related to acquisition or construction of new commercial or second-hand commercial or industrial immovable [property] is excluded from the super-deduction? Or 2 nd meaning: that costs related to acquisition or construction of new commercial or second-hand commercial or industrial immovable

, is meant by R&D staff? 2.2.1 Should eligibility be limited to staff directly-involved in R&D? 2.2.2 In case the staff participates both in R&D and non R&D activities, should the text allow for proportional eligibility based on time spent

, How can researchers or scientists be defined? Should the text use black letter criteria (list diplomas (PhDs), qualifications?) or a more open definition?

, Are research technicians R&D staff? 2.2.5 What about other employees (not "official researchers") which still have contributed to a patented invention?

, What about other staff (secretariat, cleaning, etc?)? Can, in the alternative, their compensation be taken into account, proportionally, as other operating R&D expenses (cf. I-3 below)? b. What is meant by R&D staff cost?

, Social security contributions (compulsory and/or non-compulsory)? 2.2.10 Employer's contribution to participation of employees in profits of the enterprise by means of profit-sharing plan, Wages, bonuses, benefits in kind? 2.2.9

, Can a Member State provide that compensation paid to holders of PhD will count more (e.g. double) for a limited period of time (in order to promote hiring of PhD holders)? 2.2.2 Standardization expenses Based on your national tax background: meetings of standardization bodies

, as portion of employee compensation related to the time spent in connection with such meetings)? 2.3.1 Are expenses linked to patents eligible? Please define NB: under current French tax law, expenses linked to the filing, the maintenance and the defence of patents incurred in France or in another State (IP consultant's fees, translation costs taxes...) are eligible to the R&D tax credit; insurance costs linked to patents are eligible within a threshold of K? 60. However, under the Frascati criterion, R&D would typically not include administrative and legal work connected with patents, If yes, should it still be the case even if these employees are not scientists or research technicians? 2.2.3 How should these expenses be assessed

, assisting the company to determine its R&D super deduction be eligible, and to what extent? C. Contracted Expenditure 2.2.5 Subcontracting expenses 2.2.5.1 What if R&D activity is outsourced? Currently in France payments to R&D service suppliers, public or private accredited the French Ministry of research, and located in UE or EEE

, Under current French law for instance, R&D costs invoiced by accredited private subcontractors can be retained within the limit of three times the total amount of all the other R&D eligible expenses incurred by the company; and such expenses can be retained by the company subcontracting R&D works within a yearly limit of M? 12 or 10 and M? 2 when the parties

, Reimbursed expenditure 2.2.6 Treatment of public subsidies 2.2.6.1 Should governmental and other State agencies subsidies/grants related to R&D eligible projects be deducted from eligible expenses of the year during which these expenses are incurred?