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Article L331-4 of the French Cinema and Moving Image Code

The tax credit for expenditure on executive production in France of foreign cinematographic and audiovisual works is governed by Articles 220 Z bis and 220 quaterdecies of the French General Tax Code.

Original in French 🇫🇷
Article L331-4

Le crédit d’impôt pour dépenses de production exécutive en France d’œuvres cinématographiques et audiovisuelles étrangères est régi par les articles 220 Z bis et 220 quaterdecies du code général des impôts.

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