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.