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.
This title is included in Bloomsbury Professional's the Irish Tax online service.
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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