The Resource Tax incentives for the creative industries
Tax incentives for the creative industries
Resource Information
The item Tax incentives for the creative industries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax incentives for the creative industries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xiii, 245 p.
- 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
- Isbn
- 9789812878311
- Label
- Tax incentives for the creative industries
- Title
- Tax incentives for the creative industries
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-incentives-for-the-creative/pd6DusAfEi4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-incentives-for-the-creative/pd6DusAfEi4/">Tax incentives for the creative industries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
