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The Resource Tax incentives for the creative industries

Tax incentives for the creative industries

Label
Tax incentives for the creative industries
Title
Tax incentives for the creative industries
Contributor
Subject
Language
eng
Summary
This book combines insights from cultural economics, public finance, and tax law, and provides an introduction in the application of tax incentives for the creative industries. The publication 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 tax incentives. Furthermore, it considers the definition of creative industries, why governments support the creative industries and how tax incentives can be applied as policy instrument. In addition, it discusses the restrictions imposed by guidelines on harmful tax competition and state aid, and regulations that influence the (im)possibility of applying tax incentives in cross-border situations. 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 examples from various countries to illustrate the application of these tax incentives
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Hemels, S.J.C
  • Goto, K
Series statement
Creative economy
http://library.link/vocab/subjectName
  • artist (creative)
  • tax incentive
  • film industry
  • intellectual property
  • non-profit organization
  • harmful tax competition
  • State aid
  • cultural property
  • copyright
  • patent box
  • tax treaty
  • entertainer
  • VAT exemption
  • tax relief
Label
Tax incentives for the creative industries
Instantiates
Publication
Contents
  • Introduction
  • Hemels, S.J.C.
  • ; p. 1-7
  • Defining creative industries
  • Goto, K.
  • ; p. 11-20
  • Why do governments financially support the creative industries?
  • Goto, K.
  • ; p. 21-31
  • Tax incentives as a creative industries policy instrument
  • Hemels, S.J.C.
  • ; p. 33-64
  • Tax incentives, harmful tax competition and state aid considerations in the EU
  • Luja, R.
  • ; p. 65-84
  • Tax incentives crossing borders
  • Buijze, R.
  • ; p. 85-104
  • Tax incentives for museums and cultural heritage
  • Hemels, S.J.C.
  • ; p. 107-135
  • Tax incentives for the audio visual industry
  • Hemels, S.J.C.
  • ; p. 137-174
  • Tax incentives for the art market
  • Hemels, S.J.C.
  • ; p. 175-192
  • Tax incentives for copyright
  • Molenaar, D.
  • ; p. 193-209
  • Tax incentives for artists
  • Molenaar, D.
  • ; p. 211-225
Extent
xiii, 245 p.
Isbn
9789812878311
Label
Tax incentives for the creative industries
Publication
Contents
  • Introduction
  • Hemels, S.J.C.
  • ; p. 1-7
  • Defining creative industries
  • Goto, K.
  • ; p. 11-20
  • Why do governments financially support the creative industries?
  • Goto, K.
  • ; p. 21-31
  • Tax incentives as a creative industries policy instrument
  • Hemels, S.J.C.
  • ; p. 33-64
  • Tax incentives, harmful tax competition and state aid considerations in the EU
  • Luja, R.
  • ; p. 65-84
  • Tax incentives crossing borders
  • Buijze, R.
  • ; p. 85-104
  • Tax incentives for museums and cultural heritage
  • Hemels, S.J.C.
  • ; p. 107-135
  • Tax incentives for the audio visual industry
  • Hemels, S.J.C.
  • ; p. 137-174
  • Tax incentives for the art market
  • Hemels, S.J.C.
  • ; p. 175-192
  • Tax incentives for copyright
  • Molenaar, D.
  • ; p. 193-209
  • Tax incentives for artists
  • Molenaar, D.
  • ; p. 211-225
Extent
xiii, 245 p.
Isbn
9789812878311

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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