10 ° : Tax credit for expenditure on executive production of cinematographic and audiovisual works

I. – Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of the production expenses referred to in III, corresponding to operations carried out in France with a view to the production of cinematographic or audiovisual works produced by production companies established outside France. The benefit of the tax credit is subject…