Chapter III: Tax deductions and reductions for overseas investments

The rules relating to activities qualifying for the income tax reduction 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 film production and broadcasting sectors are set out in Articles 95 N, 95 Q, 95 S and 95 T of Annex II…

The rules relating to the granting of tax approvals for investments in the French 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 are set out in Article 170 decies of Annex IV to the French General Tax Code.