RESEARCH TAX CREDIT. Innovation. Research and development. A comprehensive offering tailored to all your R&D projects.

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1 taxation of R&D RESEARCH TAX CREDIT A comprehensive offering tailored to all your R&D projects Innovation Research and development Tax leveraging Intellectual property Essential ressources serving your enterprise

2 To propose a comprehensive service offering, FIDAL has created a scientific department composed of experienced experts and engineers Research and development Promotion of innovation in France R&D strategies are now of critical importance to businesses and multinationals. More than ever, innovation encouraged in France by one of the most attractive tax policies in Europe is a key to competitive success. Aware of this development, FIDAL has built up very broad expertise in this field, enabling us to offer our clients innovative and secure solutions tailored to their R&D objectives and strategies. To propose a comprehensive service offering, FIDAL has created a scientific department composed of experienced experts and engineers. Industrial renewal, which has become the great national cause, requires reducing our competitive deficit. This ambition of the French government and business community will involve an ardent obligation to increase corporate investment in research, which is insufficient in France. (Finance Committee report submitted to the French Senate in July 2012). Aware that economic growth strategies are increasingly based on the knowledge economy, on scientific research and on technological innovation, France has demonstrated its desire to stimulate private research and encourage R&D expenses. According to a July 2013 report by the Auditor-General s Department, the French research tax credit (RTC) is the most generous corporate R&D tax incentive mechanism among the OECD countries, when scaled to GDP (0.26%).

3 FIDAL has developed a complete service line dedicated to the legal and tax aspects of managing and financing research and innovation Attractiveness of the research tax credit The French RTC is especially favorable for businesses because: Its scope encompasses a broad range of research and innovation areas; Its calculation bases are advantageous; It does not require the beneficiary company to hold any patents that could be filed; Experienced lawyers and engineers dedicated to R&D FIDAL has developed a complete service line dedicated to the legal and tax aspects of managing and financing research and innovation: Financing and tax leveraging of R&D: the research tax credit and innovation tax credit Global R&D tax management Legal & tax IP strategies It is directly offsettable against corporate income tax, or refundable; On a global scale, the French RTC can, for the same R&D project, be used in combination with other innovation tax incentives.

4 A multi-disciplinary team of lawyers, economists and IP advisors Our RTC and ITC expertise Global R&D Tax Services Our lawyers and scientific experts assist at every stage of the research tax credit and innovation tax credit process to: Identify eligible projects and expenses in collaboration with the company s R&D teams; Prepare returns based on information collected from companies or review returns prepared by companies; Secure the declared research tax credit: drafting the supporting technical documentation, setting up internal tracking procedures, training teams, etc.; Assist companies in litigation proceedings; Assist companies in their approval requests submitted to the Ministry of Research; Prepare ruling requests; Under our technical cooperation agreement with KPMG Tax, FIDAL operates in coordination with tax professionals and scientific experts specialized in R&D management worldwide. This Global R&D Tax Services offering is structured around a Core Group comprising the principal countries that have R&D tax expertise (Australia, Canada, United States, France, Ireland, United Kingdom and Spain). Through the coordinated approach of Global R&D Tax Services, we can offer multinational groups a comprehensive, cross-border management of their R&D activities (streamlined management of tax incentives between different countries, particularly the scientific / technological documentation aspects, optimization of the organization of R&D structures, etc.), thus helping groups to streamline and improve the profitability of their R&D activities. Assist companies during audits conducted by the tax administration and officials from the Ministry for National Education, Higher Education and Research.

5 Legal and tax strategies for innovation and IP This service offering is based on our combined expertise in: R&D taxation; International taxation; Transfer pricing; Intellectual property; Contracts; Antitrust. We can also draw on the IP expertise of advisors from FIDAL Innovation. Our multidisciplinary team of lawyers, economists and IP advisors offers a range of services aimed at: Structuring intellectual property within multinational groups; Streamlining the management of resulting flows between the various group entities and, correlatively, proposing alternative locations for intangibles; Improving the return on investments made by businesses, thus enabling them to reinforce their innovation policy; Negotiating and setting up the alliances and financing essential to innovation strategies.

6 Abbeville Agen Aix-en-Provence Albi Alençon Amiens Angers Angoulême Annecy Arras Aurillac Auxerre Avignon Bayonne Belfort Besançon Blois Bordeaux Boulogne-sur-Mer Bourg-en Bresse Bourges Brest Brive-la-Gaillarde Bruxelles Caen Carcassonne Castres Chalon-sur-Saône Chambéry Charleville-Mézières Chartres Châteauroux Cherbourg Clermont-Ferrand Cognac Colmar Créteil Dax Deauville Dieppe Dijon Épinal Fort-de-France Grenoble La Roche-sur-Yon La Rochelle Le Chesnay Le Havre Le Mans Lille Limoges Lorient Lyon Mâcon Marseille Meaux Metz Montauban Montpellier Mulhouse Nancy Nantes Nice Nîmes Orléans Oyonnax Paris La Défense Pau Périgueux Perpignan Quimper Reims Rennes Rouen Saint-Brieuc Saint-Étienne Saint-Lô Saint-Omer Sophia-Antipolis Strasbourg Toulon Toulouse Tours Troyes Valence Valenciennes Vannes Vichy HEADQUARTERS 4-6 avenue d Alsace Paris La Défense cédex Tel : +33 (0) FIDAL - A law firm A professional simplified stock company with an executive committee and a supervisory board Capital: 6,000, RCS Nanterre EU VAT No. FR NAF 6910 Z Registered office : 4-6 avenue d Alsace Courbevoie France Tel : +33 (0) Hauts de Seine Bar

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