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Tax Incentives for the Audio Visual Industry

  • Sigrid HemelsEmail author
Chapter
Part of the Creative Economy book series (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 .

Keywords

Film Video game Television Phonographic recording Music video Co-production Tax competition State aid 

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Copyright information

© Springer Science+Business Media Singapore 2017

Authors and Affiliations

  1. 1.Department of Tax Law, Erasmus School of LawErasmus University RotterdamRotterdamThe Netherlands
  2. 2.Allen & OveryAmsterdamThe Netherlands

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