12°: Tax credit for theatrical performances of dramatic works

I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in respect of expenditure on the creation, exploitation and digitisation of theatrical performances of dramatic works mentioned in III of this article if they meet the following cumulative conditions: 1° they are responsible for the performance, in particular as…