Article 244 quater W of the French General Tax Code
I. – 1. Companies 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, carrying out an agricultural activity or an industrial, commercial or craft activity covered by Article 34, may benefit from a tax credit for new productive investments that they make in an overseas department to carry out an activity that…