Chapter III: Tax deductions and reductions for overseas investments

Income tax reductions granted to taxpayers in respect of new productive investments made in the overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, in the audiovisual and cinematographic production and broadcasting sectors are governed by Article 199 undecies B of the French General Tax Code.

The deductions from taxable income that companies subject to corporation tax may make in respect of productive investments they make in the departments of Guadeloupe, French Guiana, Martinique, Mayotte and La Réunion, in the audiovisual and film production and broadcasting sectors, or in respect of subscriptions to the capital of regional development companies in overseas departments or companies making the aforementioned investments in the same departments within twelve months of…

The deductions from taxable income that companies subject to corporation tax may make in respect of profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the Wallis and Futuna Islands and the French Southern and Antarctic Territories, as well as in Saint-Barthélemy and Saint-Martin in the audiovisual and cinematographic production and broadcasting sectors or the tax reductions from which they may benefit in respect of these same investments are governed by…