2 nonies: Businesses located in business tax-free zones in overseas departments

I. – The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when these businesses meet the following conditions: 1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 million; 2° The main activity of the business falls within one of…