11° Tax credit for expenditure on the production of live shows

I. – Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in respect of the expenses for the creation, exploitation and digitisation of a live musical or variety show mentioned in III of this article if they meet the following cumulative conditions: 1° Have responsibility for the show,…