000			01608nab a2200229 c 4500
999			_c147739 _d147739
003			ES-MaIEF
005			20230616131642.0
007			ta
008			230616t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969203 _aLind, Yvette
245		0	_aAuditioning for Hollywood _ba comparative study of tax incentives offered to the film industry _c Yvette Lind
500			_aResumen.
520			_aThe 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.
650		4	_936366 _aCINEMATOGRAFIA
650		4	_947463 _aINDUSTRIA
650		4	_aIMPUESTOS _947460
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aDERECHO COMPARADO _941877
773	0		_9169599 _oOP 2141/2023/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 2, February 2023, p. 170-182
942			_cART