13° : Tax credit for expenditure on publishing musical works

I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in III of this article incurred with a view to supporting the creation of musical works, controlling and administering published musical works, ensuring the publication, exploitation and commercial distribution of published musical works and developing the repertoire of an…