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 sep- arately. 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.

film, video game, television, phonographic recording, music video, co-production, tax competition, state aid,
Fiscal Autonomy and its Boundaries
Erasmus School of Law

Hemels, S.J.C. (2017). Tax Incentives for the Audio Visual Industry (Chapter 8). In Tax Incentives for the Creative Industries (pp. 137–174). doi:10.1007/978-981-287-832-8_8