2° : Tax credit for expenditure on delegated production of cinematographic or audiovisual works

I. – Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of the production expenses referred to in III corresponding to operations carried out with a view to the production of long-term cinematographic works or approved audiovisual works. The benefit of the tax credit is subject to the delegated production companies’ compliance…