Article 244 quater O of the French General Tax Code
I. – The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may benefit from a tax credit equal to 10% of the sum of: 1° Salaries and social charges relating to employees directly assigned to the creation of works made in a single copy…