XXXVIII: Tax credit for executive training

I. – Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the product of the number of hours spent by the company director on training multiplied by the hourly rate of the minimum growth wage established pursuant to articles L. 3231-2 to L….