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Tax Incentives for the Audio Visual Industry

In: Tax Incentives for the Creative Industries

Author

Listed:
  • Sigrid Hemels

    (Erasmus University Rotterdam
    Allen & Overy)

Abstract

In this chapter, various tax incentives for the audiovisual industry are discussed. Especially in the Americas and Europe, tax incentives for film and televisionTelevision production are the most prominent incentives. For that reason, these will be discussed extensively, using various examples and showing the incentives in relation to the specific features of this sector of the creative industry. Incentives aimed at producers, investors and consumers of these products are discussed separately. Notwithstanding the dominance of the incentives for filmFilm and television, tax incentives for developingVideo games video gamesGames , which are provided for by several countries, are discussed as well, as is a special French incentive for phonographic recordingsPhonographic recordings and music videosMusic videos .

Suggested Citation

  • Sigrid Hemels, 2017. "Tax Incentives for the Audio Visual Industry," Creative Economy, in: Sigrid Hemels & Kazuko Goto (ed.), Tax Incentives for the Creative Industries, chapter 0, pages 137-174, Springer.
    • Handle: RePEc:spr:crechp:978-981-287-832-8_8
    DOI: 10.1007/978-981-287-832-8_8
    as

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