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Tax Incentives for the Audio Visual Industry

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Tax Incentives for the Creative Industries

Part of the book series: Creative Economy ((CRE))

Abstract

In this chapter, various tax incentives for the audiovisual industry are discussed. Especially in the Americas and Europe, tax incentives for film and television 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 film and television, tax incentives for developing video games , which are provided for by several countries, are discussed as well, as is a special French incentive for phonographic recordings and music videos .

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Notes

  1. 1.

    CETS No. 147.

  2. 2.

    Article 4(1) ECCC.

  3. 3.

    Article 2(2) ECCC.

  4. 4.

    Article 2(3) ECCC.

  5. 5.

    Article 6 ECCC.

  6. 6.

    Appendix II of the ECCC.

  7. 7.

    Article 5(3) ECCC.

  8. 8.

    Costs that must be incurred no matter how many units are produced.

  9. 9.

    Costs that cannot be recovered if the production ceases.

  10. 10.

    Cost to produce an additional unit.

  11. 11.

    Division 376 ITAA.

  12. 12.

    Section 367-23 ITAA.

  13. 13.

    Section 367-20(2).

  14. 14.

    Section 376-135 ITAA.

  15. 15.

    Section 376-125(1) ITAA and Screen Australia (2015), pp. 9–10.

  16. 16.

    Section 376-145 and 376.150 ITAA.

  17. 17.

    Section 376-2 ITAA.

  18. 18.

    Section 376.65(6) ITAA.

  19. 19.

    Section 376-2(2) ITAA.

  20. 20.

    Section 376-65(2)(a)) and 376-70(1) ITAA.

  21. 21.

    Section 376-70(1) and Screen Australia (2015), pp. 6–7.

  22. 22.

    Article 220 sexies CGI.

  23. 23.

    Article 220 quaterdecies CGI.

  24. 24.

    Part 15 CTA.

  25. 25.

    Part 15A CTA.

  26. 26.

    Part 15A CTA.

  27. 27.

    Part 15B CTA.

  28. 28.

    Part 15C CTA.

  29. 29.

    Part 15, Chapter 4 CTA.

  30. 30.

    Part 15A, Chapter 2 CTA.

  31. 31.

    Part 15B, Chapter 2 CTA.

  32. 32.

    Section 1216 AD CTA.

  33. 33.

    Section 1184(1) and 1216AG(3) CTA.

  34. 34.

    Section 1217AD(1) CTA.

  35. 35.

    Section 1185(1), 1216AH(1) and 1217AE(1) CTA.

  36. 36.

    Section 1198(1) CTA.

  37. 37.

    Section 1196 CTA.

  38. 38.

    Section 1197 CTA.

  39. 39.

    Section 1200 CTA.

  40. 40.

    Section 1202 CTA.

  41. 41.

    Section 1199(2) CTA.

  42. 42.

    Section 1216CA CTA.

  43. 43.

    Section 1216CE(1) CTA.

  44. 44.

    Section 1216CB CTA.

  45. 45.

    Section 1216CH CTA.

  46. 46.

    Section 1216CI CTA.

  47. 47.

    Section 1216C(4) CTA.

  48. 48.

    Section 1216CA CTA.

  49. 49.

    Section 1216AC(2A) CTA.

  50. 50.

    Section 1216CH CTA.

  51. 51.

    Section 1216CI CTA.

  52. 52.

    Section 1216C(4) CTA.

  53. 53.

    Article 199 unvicies CGI.

  54. 54.

    Article 238 bis HH CGI.

  55. 55.

    Article 238 bis HE CGI.

  56. 56.

    Article 238 bis HF.

  57. 57.

    §5(2) EStG.

  58. 58.

    §15b EStG.

  59. 59.

    Now a famous actress, author and screenwriter in the Netherlands but at that time known only as the daughter of a famous Dutch author/comedian.

  60. 60.

    Art. 38 LIS.

  61. 61.

    Art. 98 VAT Directive and Annex III, Sects. 7 and 8 of the VAT Directive.

  62. 62.

    Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, OJ 26 June 2014, L 187/1. I refer to Chap. 5, Sects. 4.1 and 4.2 for a discussion of this Regulation.

  63. 63.

    Commission Decision of 11.12.2007 C(2007) 6070 final, para. 63.

  64. 64.

    Commission Decision of 11.12.2007 C(2007) 6070 final, para. 64.

  65. 65.

    Commission Decision of 27.03.2014, C(2014) 1786 final, para. 11.

  66. 66.

    Commission Decision of 27.03.2014, C(2014) 1786 final, para. 13.

  67. 67.

    Commission Decision of 27.03.2014, C(2014) 1786 final, paras. 14, 15.

  68. 68.

    Commission Decision of 27.03.2014, C(2014) 1786 final, para. 16.

  69. 69.

    Commission Decision of 27.03.2014, C(2014) 1786 final, para. 32.

  70. 70.

    Commission Decision of 27.03.2014, C(2014) 1786 final, para. 52.

  71. 71.

    Section 93 Taxation Act, 2007.

  72. 72.

    Crédit d’impôt en faveur de la création de jeux vidéo, article 220 terdecies CGI.

  73. 73.

    Commission Decision of 11.12.2007 C(2007) 6070 final.

  74. 74.

    Commission Decision of 25.04.2012, C(2012) 2558 final.

  75. 75.

    Article 220(III) terdecies CGI.

  76. 76.

    Commission Decision of 27.03.2014, C(2014) 1786 final.

  77. 77.

    Section 1217CE CTA.

  78. 78.

    Section 1217CB CTA.

  79. 79.

    Section 1217AA(2) CTA.

  80. 80.

    Section 1217CG CTA.

  81. 81.

    Section 1217CI CTA.

  82. 82.

    Article 220 octies CGI.

  83. 83.

    Decret no. 2015-704 du 19 Juin 2015, NOR MCCE1506434D.

  84. 84.

    Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, OJ 26 June 2014, L 187/1.

  85. 85.

    As defined in article 2 of Annex II to Commission Regulation (EC) No 800/2008 of 6 August 2008 (General block exemption Regulation): enterprises that employ fewer than 250 persons and have an annual turnover not exceeding €50 million, and/or an annual balance sheet total not exceeding €43 million.

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Correspondence to Sigrid Hemels .

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Hemels, S. (2017). Tax Incentives for the Audio Visual Industry. In: Hemels, S., Goto, K. (eds) Tax Incentives for the Creative Industries. Creative Economy. Springer, Singapore. https://doi.org/10.1007/978-981-287-832-8_8

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