Film Tv Tax Incentives In The U S

Author : Glenda Cantrell,Daniel Wheatcroft
Publisher : Taylor & Francis
Page : 64 pages
File Size : 52,5 Mb
Release : 2018-03-09
Category : Performing Arts
ISBN : 9781351037082

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Film & TV Tax Incentives in the U.S. by Glenda Cantrell,Daniel Wheatcroft Pdf

Entertainment tax incentives are one of the greatest tools in the arsenal of filmmaking. They pay a portion of production expenditures back to the filmmaker, while creating powerful economic engines for the states who implement them properly. They are high in the list of considerations for executives to sign off before a movie receives the go-ahead for production, even to the point of dictating the location of where a production is filmed. Yet, they are misunderstood by the filmmakers who use them, the politicians who create them, the economists who measure them, and even the scholars who study them. This book puts all the pieces together in a comprehensive look at how the entertainment industry works, how it uses incentives, and how incentives can benefit a filmmaker – or a state.

Author : Glenda Cantrell
Publisher : Unknown
Page : 64 pages
File Size : 45,6 Mb
Release : 2018
Category : Electronic
ISBN : OCLC:1137348819

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Film & TV Tax Incentives in the U.S by Glenda Cantrell Pdf

Entertainment tax incentives are one of the greatest tools in the arsenal of filmmaking. They pay a portion of production expenditures back to the filmmaker, while creating powerful economic engines for the states who implement them properly. They are high in the list of considerations for executives to sign off before a movie receives the go-ahead for production, even to the point of dictating the location of where a production is filmed. Yet, they are misunderstood by the filmmakers who use them, the politicians who create them, the economists who measure them, and even the scholars who study them. This book puts all the pieces together in a comprehensive look at how the entertainment industry works, how it uses incentives, and how incentives can benefit a filmmaker - or a state.

Author : Anonim
Publisher : Unknown
Page : 281 pages
File Size : 40,5 Mb
Release : 1996
Category : Motion picture industry
ISBN : 9055220264

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Film Financing and Television Programming by Anonim Pdf

Author : Michael H. Salama,Brandee A. Tilman,Tax Management Inc
Publisher : Unknown
Page : 128 pages
File Size : 50,5 Mb
Release : 2024-06-30
Category : Motion picture industry
ISBN : 1558719385

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Film and TV Production by Michael H. Salama,Brandee A. Tilman,Tax Management Inc Pdf

"... provides a comprehensive analysis of the revenue recognition, basis recovery issues and federal incentives applicable to the media and filmed entertainment industry. This Portfolio begins with an overview of the evolution of film production over time and provides a glimpse into the broadcast and cable network television business. The Portfolio continues with an extensive discussion of tax ownership (and common financing and production transactions) and relevant copyright law guidance and topics. The Portfolio then provides a primer on revenue recognition, addressing common fact patterns and issues associated with theatrical film distribution, home video and sales/returns, and other matters. The section was tailored to frame the subject in a manner useful to various types of content producers, licensors and distributors. The Portfolio also addresses the Extraterritorial Income Exclusion and its relevance to media and entertainment companies. The Portfolio then addresses tax basis topics and launches into an analysis of depreciation methods applicable to production properties, including the amortization of intangibles under [section] 167, the history, evolution and application of the income forecast method of depreciation, the amortization of [section] 197 intangibles and basis recovery for abandoned property (including pre-development costs). This Portfolio also covers in detail [section] 181, a federal incentive designed to deter runaway (i.e., non-U.S.) production, and which provides a current deduction for production costs paid or incurred for qualified film and television production. The Portfolio similarly addresses [section] 199 as relevant to the film production (theatrical, free-TV, pay-TV, home video, etc.) and distribution industry. The Portfolio also addresses the recovery of software development and research expenses (and research credit eligibility) with a similar focus and discusses the manner in which certain production incentives might be accounted for under Generally Accepted Accounting Principles ("GAAP"). This Portfolio closes with a discussion of the pertinent issues involved in the disposition of film assets, which is equally applicable to video games, on-line content, and television content."

Author : Ricky Margolis
Publisher : Unknown
Page : 128 pages
File Size : 49,7 Mb
Release : 2020-06-22
Category : Electronic
ISBN : 1952495024

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HOW the HELL... Do I Get My Film Financed? by Ricky Margolis Pdf

An informative and educational book offering an in-depth look at tax incentives in the entertainment industry, particularly looking at topics including: what tax incentives are; how they came to be so prominent in the world of film and TV production; the different types of tax incentives (tax credits, tax rebates etc.); how to calculate the advantage a production can gain from a tax incentive; comparing tax incentives in different regions and jurisdictions; how to choose the best tax incentive for each production; how to cash-flow a tax incentive (ie. raise money using a tax incentive as collateral); how to select your location (whether or not it has a tax incentive); when you might be better off going to a location that does not have a tax incentive; governmental structures that encourage investment that exist in different areas and jurisdictions; other benefits of a location besides tax incentives; and much more. This book is part of the "HOW THE HELL..." series of books, and specifically part of the series on film and TV financing titled "HOW THE HELL... DO I GET MY FILM FINANCED?", all written by Ricky Margolis.

Author : Sue Beeton
Publisher : Channel View Publications
Page : 284 pages
File Size : 40,9 Mb
Release : 2005-01-01
Category : Business & Economics
ISBN : 1845410149

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Film-induced Tourism by Sue Beeton Pdf

Film-induced tourism has the potential to revitalise flagging regional/rural communities and increase tourism to urban centres, however, it carries with it unique problems. This book explores the downside of the phenomenon.

Author : Sigrid Hemels,Kazuko Goto
Publisher : Springer
Page : 245 pages
File Size : 44,6 Mb
Release : 2017-01-04
Category : Business & Economics
ISBN : 9789812878328

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Tax Incentives for the Creative Industries by Sigrid Hemels,Kazuko Goto Pdf

This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.

Author : Vicki Mayer
Publisher : Univ of California Press
Page : 162 pages
File Size : 47,5 Mb
Release : 2017-02-24
Category : Performing Arts
ISBN : 9780520967175

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Almost Hollywood, Nearly New Orleans by Vicki Mayer Pdf

A free ebook version of this title is available through Luminos, University of California Press’s Open Access publishing program. Visit www.luminosoa.org to learn more. Early in the twenty-first century, Louisiana, one of the poorest states in the United States, redirected millions in tax dollars from the public coffers in an effort to become the top location site globally for the production of Hollywood films and television series. Why would lawmakers support such a policy? Why would citizens accept the policy’s uncomfortable effects on their economy and culture? Almost Hollywood, Nearly New Orleans addresses these questions through a study of the local and everyday experiences of the film economy in New Orleans, Louisiana—a city that has twice pursued the goal of becoming a movie production capital. From the silent era to today’s Hollywood South, Vicki Mayer explains that the aura of a film economy is inseparable from a prevailing sense of home, even as it changes that place irrevocably.

Author : Paul Clemens Murschetz,Roland Teichmann,Matthias Karmasin
Publisher : Springer
Page : 666 pages
File Size : 52,7 Mb
Release : 2018-04-01
Category : Business & Economics
ISBN : 9783319717166

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Handbook of State Aid for Film by Paul Clemens Murschetz,Roland Teichmann,Matthias Karmasin Pdf

This book is an analysis of the specificities of public film funding on an international scale. It shows how public funding schemes add value to film-making and other audio-visual productions and provides a comprehensive analysis of today’s global challenges in the film industry such as industry change, digital transformation, and shifting audience tastes. Based on insights from fields such as cultural economics, media economics, media management and media governance studies, the authors illustrate how public spending shapes the financial fitness of national and international film industries. This highly informative book will help both scholars and practitioners in the film industry to understand the complexity of issues and the requirements necessary to preserve the social benefits of film as an important cultural good.

Author : Johan Andersson,Lawrence Webb
Publisher : Bloomsbury Publishing
Page : 402 pages
File Size : 52,9 Mb
Release : 2019-06-27
Category : Performing Arts
ISBN : 9781350115620

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The City in American Cinema by Johan Andersson,Lawrence Webb Pdf

How has American cinema engaged with the rapid transformation of cities and urban culture since the 1960s? And what role have films and film industries played in shaping and mediating the “postindustrial” city? This collection argues that cinema and cities have become increasingly intertwined in the era of neoliberalism, urban branding, and accelerated gentrification. Examining a wide range of films from Hollywood blockbusters to indie cinema, it considers the complex, evolving relationship between moving image cultures and the spaces, policies, and politics of US cities from New York, Los Angeles, and Boston to Detroit, Oakland, and Baltimore. The contributors address questions of narrative, genre, and style alongside the urban contexts of production, exhibition, and reception, discussing films including The Friends of Eddie Coyle (1973), Cruising (1980), Desperately Seeking Susan (1985), King of New York (1990), Inception (2010), Frances Ha (2012), Fruitvale Station (2013), Only Lovers Left Alive (2013), and Doctor Strange (2016).

Author : Jeffrey Brabec,Todd Brabec
Publisher : Schirmer Trade Books
Page : 839 pages
File Size : 47,6 Mb
Release : 2011-07-18
Category : Music
ISBN : 9780857126467

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Music, Money and Success by Jeffrey Brabec,Todd Brabec Pdf

The Insider's Guide to Making Money in the Music Industry. Millions dream of attaining glamour and wealth through music. This book reveals the secrets of the music business that have made fortunes for the superstars. A must-have for every songwriter, performer and musician.

Author : Great Britain: Parliament: House of Lords: Select Committee on Communications
Publisher : The Stationery Office
Page : 624 pages
File Size : 46,8 Mb
Release : 2010-01-24
Category : Business & Economics
ISBN : 0108459306

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The British film and television industries by Great Britain: Parliament: House of Lords: Select Committee on Communications Pdf

British Film and Television Industries--Decline or Opportunity?, Volume II: Evidence

Author : Oliver Boyd-Barrett,Tanner Mirrlees
Publisher : Rowman & Littlefield
Page : 345 pages
File Size : 52,7 Mb
Release : 2019-08-19
Category : Language Arts & Disciplines
ISBN : 9781538121566

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Media Imperialism by Oliver Boyd-Barrett,Tanner Mirrlees Pdf

Media Imperialism: Continuity and Change advances applied theoretical research on 21st century media imperialism. The volume includes established and emerging researchers in international communications who examine the geopolitical, economic, technological and cultural dimensions of 21st century media imperialism. The volume highlights and challenges how news, entertainment and social media uphold unequal power relations in the world. Written in an accessible style, this volume marries conceptual, theoretical sophistication, and concrete illustration with rich case studies and global examples. Chapters cover the complete media spectrum, from social media to Hollywood, to news and national propaganda in national and transnational analyses. Readers will find discussions that range from soft power and China to the USA’s empire of the internet to the rise of “Chindia” in a post-American media world. The volume is essential reading for upper level undergraduate, postgraduate and research communities across a wide range disciplines in the social science and the humanities.

Author : United States. Bureau of Employment Security
Publisher : Unknown
Page : 36 pages
File Size : 45,9 Mb
Release : 1968-10
Category : Unemployed
ISBN : MINN:30000010831109

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Unemployment Insurance Statistics by United States. Bureau of Employment Security Pdf

Author : Scott Kirkpatrick
Publisher : Taylor & Francis
Page : 318 pages
File Size : 54,7 Mb
Release : 2023-12-04
Category : Art
ISBN : 9781003812555

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Introduction to Media Distribution by Scott Kirkpatrick Pdf

In this second edition, author Scott Kirkpatrick draws from over a decade of personal experience in the distribution arena to provide a clear and up-to-date overview of the entire film, television, and new media distribution business. Readers will learn what fuels the distribution process and exactly how the distribution business works from beginning to end—not merely what happens to a film or television series upon acquisition, but how distributors develop, presell and broker deals on content before it even exists. This new edition considers a much more international approach to media distribution, with case studies and analyses from across the globe. It also reflects on the ever-increasing relevance of diversity and inclusiveness in the industry, as well as the new media verticals like podcasts and the effects of social media influencers on the media landscape. The book will be an integral guidebook for any student or professional wishing to understand both the basics and the subtleties of media distribution. The book also contains a robust appendix containing in-depth studies of legal definitions, material delivery requirements, territory-by-territory financial projections and more.