Description
Robert Grime, Catherine Keane
A comprehensive analysis of the tax incentives available for film, tv, animation and digital game production in Ireland, and their application for tax practitioners and lawyers.
This book consolidates fragmented legislation and combines it with relevant, practical materials, bringing clarity for legal and industry professionals, and international commercial partners and students, who are concerned with obtaining crucial financial incentives from the Irish Government to produce live-action film, television, animation and digital games in Ireland.
The book contains numerous Precedents that are key to this area of the law and taxation, providing valuable guidance around tax credit documents. There is also in-depth analysis of ss 481 and 481A of the Taxes Consolidation Act 1997 and their application for companies in the sector.
- Contents:
- Part I - Introduction and Historical Perspective
- Chapter 1 - Introduction
- Part II - Primary Legislation - Film and Digital Games Law
- Chapter 2 - Film Tax Credit: Section 481
- Chapter 3 - Digital Games Tax Credit: Section 481A
- Part III - Secondary Legislation - Film and Digital Games Regulations
- Chapter 4 - Film Regulations 2019
- Chapter 5 - Regional Uplift Regulations
- Chapter 6 - Digital Games Regulations 2022
- Part IV - Irish Multilateral and Bilateral Treaty Agreements
- Chapter 7 - European Convention on Cinematographic Co-Production
- Chapter 8 - Irish Bilateral Co-Production Treaties
- Part V - Precedent Documents
- Chapter 9 - Film Tax Credit Documents
- Schedule 1
- Schedule 2
- Schedule 3
- Schedule 4
- Schedule 5
- Chapter 10 - Digital Games Tax Credit Documents
- Schedule 1
- Schedule 2
- Schedule 3
- Schedule 4
- Part VI - Appendices
- A: Case Law Digest
- B: Glossary of Terms
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