Article 244 quater C of the French General Tax Code
November 8, 2023
I. – Companies operating in Mayotte and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies may benefit from a tax credit aimed at financing the improvement of their competitiveness through, in particular, efforts in the areas of investment, research, innovation, training, recruitment, prospecting for new markets, ecological and energy transition and…
