Auditioning for Hollywood a comparative study of tax incentives offered to the film industry Yvette Lind
By: Lind, Yvette
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Material type: 
ArticleSubject(s): CINEMATOGRAFIA | INDUSTRIA | IMPUESTOS | INCENTIVOS FISCALES | DERECHO COMPARADO
In:
Intertax v. 51, n. 2, February 2023, p. 170-182Summary: The European film landscape is characterized by a strong presence of Hollywood productions. In 2019, American productions held approximately 70% of the market within the European Union while European productions had 25%. As a response, the EU has introduced differing types of financial support schemes with the aim of offsetting the imbalance between the American and the European film industries. This article describes and analyses tax incentives offered to the film industry from two main lines of inquiry: (1) a comparative and empirical tax study of twelve jurisdictions (Canada, China, France, Germany, India, Italy, Japan, the Netherlands, Norway, Spain, the United Kingdom, and the United States) in which the design of such tax incentives is investigated, and (2) a conceptual tax policy discussion on how states may design and implement such tax incentives.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/2-6 (Browse shelf) | Available | OP 2141/2023/2-6 |
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| OP 2141/2023/2-3 Pillar Two and developing countries | OP 2141/2023/2-4 Pillar Two and the accounting standards | OP 2141/2023/2-5 The potential impact of Pillar Two on tax incentives | OP 2141/2023/2-6 Auditioning for Hollywood | OP 2141/2023/2-7 Uncertainties hold back achievement of OECD Pillar 2 goals | OP 2141/2023/3 Intertax | OP 2141/2023/3-1 The distorting effects of imputation systems on tax competition in the EU |
Resumen.
The European film landscape is characterized by a strong presence of Hollywood productions. In 2019, American productions held approximately 70% of the market within the European Union while European productions had 25%. As a response, the EU has introduced differing types of financial support schemes with the aim of offsetting the imbalance between the American and the European film industries. This article describes and analyses tax incentives offered to the film industry from two main lines of inquiry: (1) a comparative and empirical tax study of twelve jurisdictions (Canada, China, France, Germany, India, Italy, Japan, the Netherlands, Norway, Spain, the United Kingdom, and the United States) in which the design of such tax incentives is investigated, and (2) a conceptual tax policy discussion on how states may design and implement such tax incentives.
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