For such companies, France also offers generous R&D tax credits (Crédit Impôt Recherche): companies can recover roughly 30% of eligible R&D expenses incurred in France as a tax credit, which can eventually be refunded (in cash) if the company has no taxable profit.

No he said something like “well yes, only for the parts of profits made in France”

Doesn’t he live in New York himself? Although not sure if that matters depending on his role

There will be no corporate taxes for a long time, so alls good.